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Separation of Duties

Annually, WVU Treasury Operations reviews separation of duties for all WVU and WVU Research Corporation outside bank accounts. In general, WVU Treasury Operations considers there to be an appropriate separation of duties for outside bank accounts as long as no one person can perform more than two of the following duties (exceptions noted):
  • Initiating request for payment
  • Entering Vendor in MAP*
  • Entering Invoice in MAP **
  • Check Writing/Access to Check Stock (applicable to manual check writing only) **
  • Entering Checks into Bank’s Positive Pay System
  • Positive Pay Exception Decisions
  • Preparing Monthly Bank Reconciliation

Any exceptions to this general rule must be approved by WVU Treasury Operations.

*If you have this responsibility, you cannot enter Invoices into MAP. **If you have this responsibility, you cannot enter checks into the bank’s positive pay system.