College allows cardholders and approvers to authorize other college employees
within their department to perform the monthly allocation/approval of P-Card
transactions. The following internal
controls must be established and followed within the department to protect the
college and its employees from fraudulent activity:
1. The delegate is required to review the P-Card manual, pass
the quiz and attend P-Card training.
2. The P-Card Delegation Form must be completed by the
cardholder specifically authorizing the assignment of an assistant that will
perform the required monthly allocations/approvals. The form delegates the allocation/approval processes, but
it does not delegate the responsibility for the charges/approvals. A cardholder/approver
is ultimately responsible for all charges/approvals.
3. It is never acceptable for the same person to allocate and
approve a transaction. Further, it is
not acceptable for a person to approve the transactions of their spouse or
child. These duties must be separated.
4. The delegate should never log-in using a cardholder’s
username or password. Delegates are assigned their own log-in information.