There are two mandatory roles associated with a Procurement Card, the cardholder and fiscal officer. To meet a proper separation of duties, an individual must not serve more than one role.
A proper separation of duties ensures that each person's work acts as a complementary check against another's. No one person should be responsible for an entire transaction. It is the department's responsibility to ensure that appropriate separations exist within their Procurement Card roles. For more on the responsibilities of each role, see PPM 350-22.
The cardholder is responsible for using the card in a conscientious and ethical manner consistent with UC Davis policy. The cardholder must not allow another individual to use the card, or card number, for making purchases. The cardholder must reconcile their bank statement on a monthly basis, and report any disputed transactions promptly.
Misuse of the Procurement Card may result in revocation of the card and/or disciplinary action.
The role of the fiscal officer is to certify each Procurement Card purchase as appropriate, compliant, and accurate, and to ensure that the purchase was properly received. The fiscal officer also verifies that the amount paid is correct, that the payment was not duplicated, and that sales tax was charged appropriately and not duplicated. It is the fiscal officer's responsibility to notify the P-Card Coordinator/Administrator of any employee separation immediately, or in advance of such separation, if possible.
The fiscal officer is responsible for ensuring that the Procurement Card is used appropriately by each cardholder they oversee. If a Procurement Card is used inappropriately, it may be necessary to take corrective or disciplinary action.
Fiscal officers should ensure that action is taken to reconcile each transaction promptly in AggieTravel. If a federal account is assigned to the Procurement Card, the expense should be moved from that account if supporting source documentation is inadequate.
The fiscal officer is also responsible for ensuring that the Procurement Card expenses that appear in FIS Decision Support are appropriate and compliant with university policy and were not also processed on a KFS Disbursement Voucher or Payment Request document. Fiscal officers use the Analytical Ledger Review (403) in FIS Decision Support (DS) to properly review these transactions.
To ensure adequate separation of duties, refer to the information on the Controls and Accountability website.
Note: The fiscal officer/delegate cannot be subordinate to the cardholder. The cardholder cannot be a delegate on the default account assigned to the card.
The following resources are available to assist departments in implementing a successful separation of duties: