The Reviewer is responsible for approving (and thereby transferring to the General Ledger) all transactions within the 14-day window before payments are automatically allocated to the default location-account-fund-sub-object code (LAFSO) established for each FlexCard. If the approval does not occur in a timely fashion, the Reviewer is responsible for ensuring that it is corrected via the Transfer of Expense (TOE) system.
Payment Monitoring
The Reviewer is responsible for reviewing all back-up documentation before processing payment allocations, to ensure that department controls have been maintained and that purchases comply with FlexCard and low value purchasing policies. The Reviewer should monitor for any purchase of restricted commodities or fraudulent activity, to verify that the correct amount was paid, that payment was not duplicated and that sales and use tax have been charged and paid appropriately.
Cardholder Monitoring
The Reviewer is responsible for ensuring that the FlexCard is used appropriately by Cardholders and, if misuse is detected, reporting such misuse to the Department Administrator whose is responsible for ensuring that all necessary corrective and disciplinary actions are taken.
Re-Testing
The Reviewer is responsible for maintaining his/her FlexCard program eligibility by re-taking the Reviewer/Allocator Exam before it expires.
Separation of Duties
The Reviewer may also fill the role of Department Administrator. All Reviewers are automatically granted Allocator privileges, although some departments may choose to set up separate Allocators. If a Reviewer is a Back-Up Cardholder, he/she cannot approve any purchases made on his/her FlexCard and has view-only access to them.