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Department of Procurement
P-Card Administration
P-Card Delegation Form
The College allows cardholders to authorize another employee to perform the required monthly allocation
and/or approval of P-Card transactions. If this is the procedure in your department, the following internal
controls must be in place to protect the College and its employees from fraudulent activity.
1. If the cardholder delegates the monthly allocation process to an assistant, this does not mean that the
cardholder has delegated the responsibility of the charges on the card. The cardholder is ultimately
responsible for all charges on their purchasing card.
2. If the approver delegates the monthly approval process to an assistant, this does not mean that the
approver has delegated the responsibility of those charges. Approvers are ultimately responsible for
the approval of all monthly charges.
3. The delegate cannot both allocate and approve the transactions for any cardholder. There must be a
separation of duties. Further, an approver may never approve the transactions of their spouse or
child.
4. When an assistant reconciles and/or approves the monthly transactions, the allocation transaction
report should be printed out and signed by the cardholder and the approver. These signatures should
be kept on file for 7 fiscal years along with the monthly receipts. Again, no individual can be the only
person who reconciles and approves the same documentation.
5. Each cardholder needs to have their approver review their transactions on a monthly basis. For
example:
• Controller’s monthly card charges are reviewed and approved by the VP of Finance &
Strategic Planning
• The VP of Finance & Strategic Planning’s monthly card charges are reviewed and approved by
the President
• The President’s monthly card charges are reviewed and approved by the Board Chair
Supervisor:
I, _____________________, have read and understand the above information and have established the
proper internal controls in my department to protect the College from possible fraudulent activity.
Please check if you are a:
___Cardholder. Please provide the name and position of the employee that will reconcile the
monthly charges: ________________________________________________.
___Approver. Please provide the name and position of the employee that will approve the monthly
charges: ________________________________________________.
Signature: ______________________________
Date: ____________ Org#: ___________
Delegate:
I, ______________________________, understand my role as a delegated allocator and/or approver and will
abide by the guidelines of the P-Card Manual, Purchasing Policy, and Expenditure Policy.
Signature: ______________________________
Date: ____________
Forward a scanned copy of this form to [email protected], or campus mail to the Department of Procurement – P-Card
Administration, Box 3012. If any changes occur to the above information, please contact P-Card Administration.
7/2013