Department Approver and Business Officer Responsibilities

The Approver is Accountable
The Approver has ultimate responsibility for all Purchasing Cards that he/she approves and is responsible for ensuring that departmental procedures safeguard use of the Purchasing Card, timeliness of reporting, and propriety of purchases in accordance with Baylor’s mission, Purchasing Card policies, and within budgetary limits.

To improve P-Card transaction review, Approvers can request access to review transactions in PaymentNet for all direct reports who have a P-Card. Approvers can also request that review access be granted to other direct reports (such as an office manager). Reviewing transactions for compliance and to verify the correct department and account code are charged before the bi-montly mapping to the General Ledger could potentially save unnecessary Departmental Akjustments.

Failure to comply may result in suspension of all Purchasing Cards under that approver. Cards may be suspended by the Budget Office, Internal Audit, or the Card Program Manager.

Approver signs Purchasing Card Cardholder Enrollment Form prior to submittal to the Card Program Manager.

Approver Monthly (End of Cycle) Email
An email will instruct the Approver to review transactions on the printed Memo Statement and Baylor Transaction Detail report to verify that proper itemized documentation exists for each purchase. The Approver signature and date on a Cardholder’s Baylor Transaction Detail report indicates that the Cardholder was authorized to make the purchases and the purchases were made in accordance with the applicable procedures. See “Monthly Statement – Supervisor’s Review” for detailed instructions.

Review of Purchasing Card Policies
Instances of non-compliance will require additional policy review.

The Approver shall check the Cardholder's documentation and confirm the following items:

  1. Check each transaction listed on the BTD report and Memo Statement against his/her receipts.
  2. Review the original sales documents (packing slip, invoice, cash register tape, etc.) for all items listed and must be neatly attached in sequence to the statement. This data attachment is critical to provide audit substantiation. A receipt or a Missing Receipt Form must exist for each purchase.
  3. Review the BTD report to assure:
    • Grand total matches the Memo Statement.
    • Notes have been added to each transaction.
    • Each purchase is in accordance with University policy, coded correctly and made with available budget funds.
    • No tax was paid.
  4. The Cardholder has signed and dated the BTD report.
After review, sign and date the BTD report and return documentation to the Cardholder to file.

Questions regarding specific Grant purchases should be coordinated with Grants and Sponsored Programs or Grants Accounting.

See “Termination/Transfer” for detailed instructions.