Separation of Duties 

Because UC Policy (Bus 43 part 8 ) requires that the person making a purchase be separate from the person who reviews the transaction documentation, there is always a distinction between two main roles in every card transaction:

• PURCHASE FUNCTION (Cardholder)
• REVIEW/RECONCILIATION  FUNCTION (Reviewer - cannot be in a subordinate relationship to the Cardholder)

Included here is a brief summary of roles and responsibilities associated with this card program. For more detailed information consult the Program Guide.

Authorized Signer   This person's information should be listed on the Card Memorandum of Agreement which is on file in Card Administration.  Accepted responsibility includes accountability for Department compliance with the card program requirements. Authorizes new cards, sets credit limits, and approves changes to limits and card program policy.

Cardholder  The Cardholder is an individual who has been delegated written authority to use a card by the campus Procurement Operations Manager. A signed Cardholder Account Form for the cardholder should be on file in Card Administration.

Reconciler  The Reconciler works closely with the Cardholder and is responsible for assembling documentation for a card purchase and  making sure all itemized details, certifications of receipt, and authorizations are present; reconciles Cardholder’s transactions in BFS.

Reviewer  Reviews purchases made by Cardholder, signs the Verification Statement certifying  that a purchase and its documentation are in compliance with policy, reviews reconciliation