Internal Controls - Prohibited Role Combinations Explained

Policy 9.1.2 is in place to mitigate the inherent risks of prohibited role combinations through the segregation of duties. The policy applies to all University of Illinois employees with the following role combinations:
  • iBuy Requestor with FABweb Unit Rep or Biennial Unit Contact
  • iBuy Approver with FABweb Unit Rep or Biennial Unit Contact
  • Banner Department Manager/Requestor with FABweb Unit Rep or Biennial Unit Contact
  • PCard Holder with FABweb Unit Rep or Biennial Unit Contact

Use the resources below to better understand what system roles can be combined safely while maintaining the necessary separation of duties.

Role Compatibility Matrix

The image below shows a summary view of what roles can and cannot be combined. You may also download an Excel version with the following link: Role Compatibility Matrix.

Role compatability matrix that shows all role in the left column and across the top row. At the points wehre thaey intersect, the cell displays Yes or No, denoting which rols are allowed to be combined.

iBuy Roles Explained

To help you understand better how your responsibilities might be affected by the separation of prohibited role combinations, please view the iBuy role descriptions below. By expanding each section, you will learn what each role is used for and how they may be combined while maintaining the necessary separation of duties.

Shopper

iBuy Shopper can do everything necessary to create a requisition and submit it for approval except adding C-FOAPAL information. When a Shopper submits a requisition, it moves into the Department Account Coder (DAC) queue for their assigned Chart/Org so the C-FOAPAL information can be entered. Please note: this role is typically not combined with any other iBuy role.

Shopper role can be combined with:

  • FABweb Unit Rep
  • FABweb Approver
  • Biennial Unit Contact
  • Biennial Unit Head
  • Banner Department Manager/Requestor
  • PCard Holder

Requestor

iBuy Requestor can do everything necessary to create a requisition and submit it for approval including adding the C-FOAPAL information. When a Requestor submits a requisition, it moves into the Approval queue linked to the Chart/Org entered within the C-FOAPAL information. Please note: this role can be combined with the DAC or Approver roles. However, it is University best practice for the same user to not create and approve the same requisition.

Requestor role can be combined with:

  • iBuy Approver
  • iBuy Dept Account Coder
  • iBuy Executive Approver
  • iBuy Hospital Requestor (Limited)
  • iBuy Invoice Acknowledger
  • FABweb Approver
  • Banner Department Manager/Requestor
  • PCard Holder

Department Account Coder (DAC)

iBuy DAC can add C-FOAPAL information to complete a requisition initiated by a Shopper. Once the appropriate C-FOAPAL information has been entered and the requisition submitted, it then moves into the Approval queue linked to the Chart/Org entered within the C-FOAPAL information. There may be more than one DAC within a queue for a particular Chart/Org. This role can be combined with the Requestor or Approver roles. Please note: it is advised to have at least two people assigned to the role of DAC in each department.

DAC role can be combined with:

  • iBuy Approver
  • iBuy Hospital Requestor
  • iBuy Invoice Acknowledger
  • iBuy Query Only
  • iBuy Requestor
  • FABweb Unit Rep
  • FABweb Approver
  • Biennial Unit Contact
  • Biennial Unit Head
  • Banner Department Manager/Requestor
  • PCard Holder

Approver

iBuy Approver can approve, reject, edit, return, or forward a requisition within their approval queue. The approval queues are set up by dollar ranges with a particular Chart/Org. There may be more than one Approver within a queue for a particular dollar range and Chart/Org. This role can be combined with the Requestor or DAC roles. Please note: It is advised to have at least two people assigned to the role of Approver in each department. However, it is University best practice for the same user to not create and approve the same requisition.

Approver role may be combined with:

  • iBuy Dept Account Coder
  • iBuy Hospital Requestor
  • iBuy Invoice Acknowledger
  • iBuy Query Only
  • iBuy Requestor
  • FABweb Approver
  • Banner Department Manager/Requestor
  • PCard Holder

Executive Approver

iBuy Executive Approver can approve, reject, forward, or return requisitions within their approval queue. The Executive Approver cannot edit requisitions.

Executive Approver role can be combined with:

  • iBuy Hospital Requestor
  • iBuy Invoice Acknowledger
  • iBuy Query Only
  • iBuy Requestor
  • FABweb Unit Rep
  • FABweb Approver
  • Biennial Unit Contact
  • Biennial Unit Head
  • Banner Department Manager/Requestor
  • PCard Holder

Query Only

iBuy Query Only can only review requisitions, purchase orders, and invoices for validation of account or report reconciliation. It is unable to perform any other actions on a requisition. Please note: this role cannot be combined with that of a Requestor.

Query Only role can be combined with:

  • iBuy Approver
  • iBuy Dept Account Coder
  • iBuy Executive Approver
  • iBuy Invoice Acknowledger
  • Fabweb Unit Rep
  • Fabweb Approver
  • Biennial Unit Contact
  • Biennial Unit Head
  • Banner Department Manager/Requestor

Invoice Acknowledger

iBuy Invoice Acknowledger an approve, return, or forward invoices within their approval queue. This role will only acknowledge invoices with line items over $50,000 on vendors set up with e-invoicing. For a list of these vendors please see types of vendors. This role can be combined with the Requestor or Approver roles. Please note: it is advised to have at least two people assigned to the role of Invoice Acknowledger in each department.

Invoice Acknowledger role can be combined with:

  • iBuy Approver
  • iBuy Dept Account Coder
  • iBuy Executive Approver
  • iBuy Hospital Requestor
  • iBuy Query Only
  • iBuy Requestor
  • FABweb Unit Rep
  • FABweb Approver
  • Biennial Unit Contact
  • Biennial Unit Head
  • Banner Department Manager/Requestor
  • PCard Holder

Hospital Requestor (UIC only)

Some iBuy users at the University of Illinois Hospital & Health Sciences System have the Hospital Requestor role. The Hospital Requestor role is similar to the Requestor role but includes Materials Management review as an additional step in certain workflows. Hospital Requestors use the Route to Materials Management form instead of the Route to Purchasing Form. Also, Hospital Requestors have access to a subset of hosted and punchout catalogs.

Hospital Requestor role can be combined with:

  • iBuy Approver
  • iBuy Dept Account Coder
  • iBuy Executive Approver
  • iBuy Invoice Acknowledger
  • iBuy Requestor (Limited)
  • FABweb Approver
  • Banner Department Manager/Requestor
  • PCard Holder

FABweb/Biennial Roles Explained

To help you understand better how your responsibilities might be affected by the separation of prohibited role combinations, please view the FABweb and Biennial role descriptions below. Expand each section to learn what each role is used for and how they may be combined while maintaining the necessary separation of duties.

FABweb

FABweb Unit Representative

This role completes and submits equipment new acquisition records to Property Accounting though FABweb and is responsible for communication with Property Accounting regarding adjustments to Otags. They are responsible for submitting non-cash addition records in FABweb. They are also responsible for updating already existing Ptags. They also initially create equipment transfer and disposal requests in FABweb for subsequent unit Approver approval. They have read-only access to the Biennial Inventory system.

Unit Representative role can be combined with:

  • iBuy Dept Account Coder
  • iBuy Executive Approver
  • iBuy Invoice Acknowledger
  • iBuy Query Only
  • iBuy Shopper
  • Fabweb Approver
  • Biennial Unit Contact
  • Biennial Unit Head

FABwebApprover

This role reviews and approves equipment transfer and disposal requests in FABweb prior to submission to the recipient unit or Property Accounting. This role does not have access to process new acquisitions or update existing Ptags in FABweb. They have read-only access to the Biennial Inventory system.

Approver role can be combined with:

  • iBuy Approver
  • iBuy Dept Account Coder
  • iBuy Executive Approver
  • iBuy Hospital Requestor
  • iBuy Invoice Acknowledger
  • iBuy Query Only
  • iBuy Requestor 
  • iBuy Shopper
  • Fabweb Unit Rep
  • Biennial Unit Contact
  • Biennial Unit Head
  • Banner Department Manager/Requestor

Biennial

Biennial Unit Contact

This role is a high level role in the unit and is responsible for conducting and completing the Biennial Inventory. Only one individual is designated as the Unit Contact within your 3-digit organization. The person in this role needs to know deadlines and how to do each task throughout the Biennial Inventory process, such as loading the inventory list, assigning roles to Unit Specialists, performing physical inventory, and monitoring progress and deadlines.

Unit Contact role can be combined with:

  • iBuy Dept Account Coder
  • iBuy Executive Approver
  • iBuy Invoice Acknowledger
  • iBuy Query Only
  • iBuy Shopper
  • Fabweb Unit Rep
  • Fabweb Approver
  • Biennial Unit Head

Biennial Unit Head

This role is a high level role in the unit and is responsible for approving and signing off on the Biennial Inventory results. The Unit Head has read-only access to the Biennial Inventory system. Only one individual is designated as the Unit Head within your 3-digit organization. It is highly encouraged that your actual Unit Head be designated for this role. Units, schools, or colleges are currently allowed to designate other individuals (such as the unit, school, or college business managers) as warranted and desired within their org structure.

Unit Head role can be combined with:

  • iBuy Dept Account Coder
  • iBuy Executive Approver
  • iBuy Invoice Acknowledger
  • iBuy Query Only
  • iBuy Shopper
  • Fabweb Unit Rep
  • Fabweb Approver
  • Biennial Unit Contact

Banner Department Manager/Requestor Role Explained

Persons assigned this profile will create requisitions directly in Banner and inquire on PO information. They will also provide follow up with purchasing to insure documents are processed in a timely manner and to make inquires and provide back-up documents (quote, etc) as required. Note: this profile is rarely used. It is recommended to remove it to mitigate separation of duties risks. 

Department Manager/Requestor role can be combined with:

  • iBuy Approver
  • iBuy Dept Account Coder
  • iBuy Executive Approver
  • iBuy Hospital Requestor
  • iBuy Invoice Acknowledger
  • iBuy Query Only
  • iBuy Requestor
  • iBuy Shopper
  • Fabweb Approver

PCard Holder Role Explained

The University of Illinois PCard is a charge card issued to Cardholders to simplify University authorized small dollar purchases of supplies and small equipment. It is a University paid, University liability Mastercard™.

PCard Holder role can be combined with:

  • iBuy Approver
  • iBuy Dept Account Coder
  • iBuy Executive Approver
  • iBuy Hospital Requestor
  • iBuy Invoice Acknowledger
  • iBuy Query Only
  • iBuy Requestor 
  • iBuy Shopper
  • FABweb Approver
  • Biennial Unit Head
  • Banner Department Manager/Requestor



Keywords:
Internal Controls P-Card P-Card PCard 
Doc ID:
131652
Owned by:
Learning Systems Support in UI Training and Development Resources
Created:
2023-09-22
Updated:
2024-06-11
Sites:
University of Illinois Training and Development Resources