Overview
Departments have the power to authorize who runs the departmental level card usage, such as: who is approved for a card, what the local card policy is, who is appropriate to be a reconciler, preparer, proxy, or approver and also perform transaction and policy compliance. It is always important to check with your department as they may have more stringent rules than those outlined in UCOP policy, require additional documentation, or have specific pre-authorization procedures for purchases made on the procurement card.
Memorandum of Agreement (MOA)
The Procurement Card Program Memorandum of Agreement (PDF), or MOA, is an agreement between your department and Card Program Services required for participation in the Procurement Card program. It identifies the Authorized Signer and (optional) Delegated Signer for the Department, the Org Nodes involved, and includes a detailed description of Departmental roles and responsibilities. It is imperative that information noted on the MOA remains up-to-date and accurate (such as the name of the business officer who currently manages the program for a unit) to ensure there is no interruption in processing card requests for your unit.
Roles and Responsibilities
Separation of Duties
Because UC Policy for procurement card programs 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/Reconciliation Function (cardholder/reconciler/Preparer/Proxy)
- Review Function (Approver - who cannot be in a subordinate relationship to the cardholder)
Please refer to UC Policy BUS-43: Purchases of Goods and Services and/or the UC Procurement Policies page for more information.
Key Program Roles and Responsibilities
The following is a brief summary of roles and responsibilities associated with the card program:
Authorized Signer
This person's information should be listed on the Card Memorandum of Agreement, which is on file at Card Program Services. 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 UC Berkeley Card Program. Only the cardholder has the authority to use their card. A signed cardholder Agreement Form, in addition to their original cardholder application form, for the cardholder should be on file at Card Program Services.
Reconciler/Preparer/Proxy
The reconciler is responsible for assembling documentation for a card purchase and making sure all itemized details, evidence of receipt, and authorizations are present; and, reconciles card transactions in BFS. It is considered best practice for the cardholder to also act as the reconciler, however, a third person may perform this function.
Approver in BFS
Reviews purchases made by the cardholder and work of the reconciler, notifies them of any errors, and approves transactions in BFS to show these steps have been taken.