- P-Card Manual - II. Roles and Responsibilities
P-Card Manual - II. Roles and Responsibilities
II. Roles and Responsibilities
1. P-Card Program Administration
1.1. The P-Card Program Administrator is responsible for the day to day operation of the P-Card Program. This person is the primary contact between the P-Card provider and Messiah College. This person also performs such tasks as opening accounts and distributing cards, updating cardholder information increasing/decreasing credit limits, training new cardholders, and collecting inactive and discontinued cards.
1.2. The P-Card Program Auditor is responsible for conducting random audits for both cardholders and approvers and record keeping documentation compliance. The P-Card Program Auditor will perform random monthly audits after the billing cycle’s completed extraction which takes place on the seventh business day of the following month. The auditor will be reviewing transactions for:
1.2.1. Adherence to the College’s Expenditure Policy
1.2.2. Proper org and account allocation
1.2.3. Itemized receipt uploaded and attached to the transaction
1.2.4. Proper documentation of the 5 W’s, as required by the IRS
1.2.5. Ensure that the same person has not allocated and approved the same transactions
1.2.6. All transactions are approved in the system by the appropriate approver (audit performed for approvers only)
1.2.7. Split transactions
1.2.8. Cash advances / ATM withdrawals
1.2.9. Messiah College purchases (Campus Store, College Press, Dining Services, Box Office, online purchases/registrations, etc.)
1.2.10. Fines and penalties
2. Approvers and Supervisors
2.1. Approvers are typically budget managers that are responsible for managing a departmental budget for a given area.
2.2. The approver authorizes an employee in their department to be issued a P-Card and oversees the use of the card.
2.3. The approver reviews and approves all of the transactions allocated to their org(s).
2.4. If a cardholder is also the approver of the org where their transactions are allocated, the cardholder’s supervisor is required to approve the transactions.
3.1. Cardholders are those employees who have been authorized by an approver to be issued a P-Card based on their need to purchase business related goods and services for the institution, as well as institutional employees that travel for College business purposes.
3.2. A cardholder is responsible for:
3.2.1. Understanding and
complying with the College’s Purchasing Policy, Expenditure Policy , P-Card Manual, and the Purchasing Product Matrix
3.2.2. Initiating and authorizing purchases
3.2.3. Handling returns/credits
3.2.4. Resolving problems with the vendor
3.2.5. Retaining accurate records of all transactions
3.2.6. Performing monthly allocations of transactions in the P-Card System
3.2.7. Attaching itemized receipt images within the P-Card System as required for each transaction
4. Designated Delegates (formally referred to as Proxies)
4.1. The College allows cardholders and approvers to authorize and designate another employee within their department to perform the required monthly allocations of P-Card transactions. Please note that the same person cannot allocate and approve the same charge, nor can anyone approve the transactions of a family member. Additional internal controls must be in place to protect the College and its employees from fraudulent activity (see Section VII for internal controls).