Separation or Segregation of Duties
Accountable Officers must ensure that the duties of initiating purchase requisitions, approving requisitions at the department level and receiving purchased items in the Fast system be separated between two or more employees. At a minimum, the individual approving the requisition should not be receiving the goods or services into the system.
Assessment of the separation of duties should be part of the ongoing review of the control structure. In addition, anytime processes are revised or functions are reassigned due to staff vacancies or departmental restructuring, an assessment of the controls, including segregation of duties, should occur.