Payment Process and Internal Controls Guidance
Access Controls Related to Payment Processing
- The OGS Internal Audit department coordinates the review and certification of internal controls over payment processes the BSC performs. The agency will still be required to certify any controls over payment processes the agency performs and can rely on the BSC’s certification for those processes the BSC performs on its behalf.
Role Mapping SFS - Access Control
- OGS will report on the controls over access control over role mapping within the BSC. Agencies must assess the strength of their controls over role mapping of functions that are performed by agency staff such as requisition creation and approval and receiving roles.
- OGS will be responsible for testing the separation of duties for OGS employees including those working at the BSC. Agencies are responsible for assessing the separation of duties and the SFS access needed by their employees.
Payment Processing Controls
- The BSC is responsible for processing transactions and retaining documentation of the transactions processed. OGS will report on the controls over processing transactions by the BSC.
- Agencies are responsible for requisitions and getting quotes for items that will result in a PO. Agencies must do their own evaluation of the strength of their controls over the processes they follow for making vendor recommendations on requisitions that satisfy procurement guidelines.
- Agencies are responsible for accurately reporting receiving information. Agencies must do their own evaluation of the strength of their controls over their receiving reported to the BSC is accurate.
- Credit Card – Agencies are responsible for selecting vendors, following procurement guidelines and ensuring that items were received and for state purpose. Agencies must do their own evaluation of the strength of their controls over credit card processing.
- Travel Expenses – OGS is responsible for processing transactions based on the State’s travel policies. Agencies are responsible for reviewing and approving travel expense transactions – travel was work related, official station is accurate, work schedule information filled out is accurate.