Separation of duties is critical. No one person can be responsible for an entire transaction, from start to finish.
For example, a Cardholder CANNOT be the Reviewer of his or her own purchase transaction.
In addition, per UC policy, someone who is not the Cardholder should receive the order and certify that the items ordered were in fact received. This is a protection for the Cardholder. Smaller departments with very limited personnel should work with other departments to handle receiving, in order to maintain this separation of duties.
The following table outlines the allowable (and prohibited) combinations of roles within the FlexCard Program:
| If you are: | Can you be: | |||
|---|---|---|---|---|
| Department Administrator | Reviewer | Allocator | Cardholder | |
| Department Head |
Yes | Yes | Yes | No |
| Department Administrator | NA | Yes | Yes | No |
| Reviewer | Yes | NA | Yes | No * |
| Allocator | Yes | Yes | NA | Yes |
| Cardholder | No | No * | Yes | NA |
* A Reviewer can be a Back-Up Cardholder, but cannot approve his/her own transactions. Similarly, a Cardholder can be a Back-Up Reviewer unable to approve his/her own transactions.
Your department should regularly review the people involved in these roles to ensure that separation of duties is maintained at all times. For more on the responsibilities of each role, see Roles and Responsibilities.