Procurement Card

Separation of Duties

Separation of duties ensures that each person's work acts as a complementary check against another's. No one person should be responsible for an entire transaction. It is the department's responsibility to ensure that appropriate separations exist within their Procurement Card roles. For more on the responsibilities of each role, see PPM 350-22.

To ensure adequate separation of duties, refer to the information on the Controls and Accountability website.

Note: The Fiscal Officer/delegate cannot be subordinate to the cardholder.

The following resources are available to assist departments in implementing a successful separation of duties: