Internal Controls

1. A minimum of two approvers required before a purchase is made (usually a supervisor and fiscal agent).

2. Separation of duties must exist between ordering cards, making transactions, and reviewing or approving transactions.

3. The P-Card Administrator cannot be a cardholder.

4. Cardholders cannot approve their own transactions.

5. Approvers cannot be subordinates of cardholders.

6. Sharing of passwords is strictly forbidden.

7. Delegation of the approver is unallowable. If an approver is on leave or otherwise unavailable to approve a purchase or transaction, another trained approver already assigned approver responsibility may assume those duties temporarily.

8. A self audit of the P-Card program must be submitted to DOAS no later than December 1st.