ࡱ> rtq bjbjVV 4 <<0 Wbb8 n.))(QQQ,,,$>,,,,,(,,ѳٙ>0Ԛ,<,,,,,,,6,,,n,,,,,,,,,,,,,b k: The following red flags are intended to help administrators and reviewers of P-Card and Travel Card transactions identify possible unauthorized transactions. The intentional unauthorized use of a P-Card or Travel Card is considered fraud. While the following red flags are not necessarily proof that fraud has occurred, they should be investigated and explained. If fraud is suspected, it should be reported in accordance with SAM 01.C.04, Reporting/Investigating Fraudulent Acts. Missing receipts Vendors should be contacted to provide a duplicate receipt, if missing. All receipts must be accounted for by the end of the billing cycle. Receipts that are not itemized An itemized receipt is required for each transaction recorded in GCMS. It is required even if the merchandise was subsequently returned or the service was subsequently cancelled. An itemized receipt is a vendor-created document that includes the description, quantity, and amount of each item purchased, the name and address of the vendor, and the date of purchase. Airfare/hotel/rental car receipts should also include traveler name and date(s) of service. Receipt date or total do not match the GCMS transaction date or charge amount This could indicate that the receipt does not belong to the GCMS charge. Cardholder frequently claiming erroneous charges by vendors This could indicate that someone else has access to the card or the cardholder has made personal charges. Contact vendors. If they do not agree to reverse charges, complete a Statement of Disputed Item Form and submit it to Accounts Payable immediately. Cardholder frequently claiming pending credits Each credit claimed by the cardholder should be followed by an actual credit on the card, which is indicated in GCMS. Pending credits should be closely monitored by the College/Division Administrator or their designee. If the vendor agreed to reverse a charge but a credit does not appear in GCMS by the end of the next billing cycle, complete the Statement of Disputed Item Form and submit it to Accounts Payable immediately. Expense Report and backup documentation not uploaded to the Finance System within 30 days after billing cycle ends This could indicate that receipts or other documentation are missing. Transactions identified by Accounts Payable as having an unusual type of vendor At the end of each month, AP emails the College/Division Administrators a list of P-Card and Travel Card transactions that were made with unusual vendors (e.g., department stores, etc.). The administrators should verify these transactions are legitimate.     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