Purchase Card
Analytics Tests
Managing PCards and their associated transactions is a field in its own right
Duplicate cards, post-termination purchases, and favored vendors are just some of the tests that should regularly be run on this data
Cardholders/Card Status
Unauthorized Purchase Cards
To ensure all purchase cards are authorized by validating all purchase cards with authorized personnel. Identify cards created by unauthorized personnel.
Invalid Employees
To review all affiliate cardholder transactions. To Identify all transactions where the employee ID does not exist in the Employee File
Invalid Active Cards
To ensure all cards are issued to active employees. Identify all cards belonging to employees with a non-active status in the Employee File. Results should display whether card has transactions or not, however if there are transactions during this period list those transactions in the results.
Duplicate Cards - Name (or Employee ID)
Match To identify all active employees with multiple cards. Identify all procurement card transactions from cards where the cardholder has more than one procurement card based on exact or similar Name matching (or Employee ID matching).
Duplicate Cards - Address Match
To Identify all active employees with multiple cards. Identify all procurement card transactions from cards where the cardholder has more than one procurement card based on exact or similar Address matching.
Validate Card Limit Changes
To ensure all additions and modifications to Card Master File are authorized and valid. Flag cards with a significant limit change.
Inactive (Removed/Stolen) Cards
To ensure card transactions are valid and authorized. Identify all transactions for de-activated, lost, or stolen cards (inactive).
Merchant / Conflict of Interest
Unauthorized Merchants
To ensure all transactions are to approved MCCs (Unauthorized Merchants Audit). To Identify all transactions where the MCC is in the Restricted Merchant MCC list.
Debarred Merchants - GSA Name Match
To ensure all Merchants are authorized and valid. Identify all procurement card transactions where the same or similar Merchant Name is in the GSA list of debarred merchants. Matches do not include words in the Exclude Word list and only matches with a percentage greater than the Percentage Match will be reported.
Debarred Merchants - GSA Address Match
To ensure all merchants are authorized and valid. An address match is returned if the numeric values for street address and zip code are the same, or, in the absence of numeric values in the address, if the character values are the same.
Specific Merchant Audits
To review all transactions to specific merchants. Identify all transactions where the Merchant ID is included in the Watched Merchant ID list.
Cardholder and Merchant Name Match
To ensure all cardholders are not merchants (Conflict of Interest) To Identify all transactions where any Cardholder Last Name is included in any Merchant Name.
Creator vs Approver - SOD
To ensure all additions and modifications to Card Master File are authorized and valid. Identify cards where the creator and approver are the same person.
Transactions
Split Transactions
To ensure transactions are authorized and in compliance with transaction limits. Transactions are suspected to be split if there are multiple card transactions (2 or more),
-
- Used by the same cardholder;
- For the same Merchant;
- Where the transaction date of those transactions happened within the <<number of days>> specified;
- Where the total of those transactions exceeds or is within the <<Percent Below Threshold >> of the card’s single purchase limit.
Single Card Transaction Limit
To ensure all transactions are considered within the transactions limits and are complete and accurate. This analytic identifies purchasing card transactions exceeding or is within the <<Percent Below Threshold >> of the card’s single purchase limit.
Transaction Limits - Monthly
To ensure transactions are authorized and in compliance with transaction limits. Identify all procurement card transactions where the accumulated Monthly Transactions Amount was greater than the Cardholder’s Monthly Transaction Limit.
Transaction Validity - Restricted Items
To ensure all transactions are for authorized purposes. Identify all procurement card transactions using words from the Restricted Word List anywhere in the Transaction Description entered by the Employee that indicates a potentially unauthorized purchase.
Transaction Validity – Declined Transactions
To ensure transactions are for authorized purposes. Identify cardholders with excessive declined transactions.
Transaction Validity – Disputed Transactions
To ensure all transactions are for authorized purposes. Identify cardholders with excessive disputed transactions.
Unauthorized Transactions - Weekend and Holiday
To review all transactions incurred on weekend and/or holidays for possible personal purchase (Suspicious Transaction Dates). To Identify all transactions incurred on weekends or holidays.
Unusual Transactions - Even Dollar Transaction
To ensure all transactions are for valid or authorized purposes and to review all transactions for possible gift card purchases. Identify all purchase cards with even dollar transactions evenly divisible by the <<Even Dollar Divisor>> and with a value greater than the <<Even Dollar Threshold Amount>>. Group the transactions by cardholder name and compare the number of transactions per cardholder to the <<Minimum Transaction Count>>. Transaction
Unusual Transactions - Small Dollar Transactions
To ensure all transactions are for complete and valid purposes. Identify all purchase card transactions less than the <<Small Dollar Threshold Amount>> occurring more than <<Minimum Transaction Count>> times during the analysis period. Transaction
Suspicious Transactions - Cardholder Watch List
To ensure all transactions are accurate and valid. Identify all procurement card transactions for cardholders included in the Watched Card Numbers list. Transaction
Duplicate Transactions – Same Merchant Same Amount
To ensure all transactions are accurate and have been accounted for only once. Identify two or more transactions where the card, merchant, and amount are the same. Transaction
Duplicate Transactions – Same Merchant Similar Amount
To ensure all transactions are accurate and have been accounted for only once. During the Investigation Period, identify all purchase card transactions made to the same Merchant with similar Transaction Amounts within a user-specified Percentage Variance of each other. Transaction
Unusual Transactions
Convenience Checks To ensure all transactions are accurate and for valid purposes. Identify convenience check transactions exceeding a threshold. Transaction
Suspicious Transactions
Checks To ensure all transactions are accurate and for valid purposes. Identify convenience checks with the cardholder’s name included in the payee name. Transaction
Multiple Card Transactions (split amount, multiple cards)
To ensure all transactions are within authorized transaction limits. Identify instances where 2 or more cards from the same Organization are used at the same Merchant for 2 or more transactions and the total of those transactions exceeds the purchasing employees’ lowest single purchase limit. Transaction
Multiple Card Transactions (same amount, multiple cards)
To ensure all transactions are accurate and have been accounted for only once. Identify all procurement card transactions with duplicate Transaction Amounts made on SAME or separate procurement cards to the same Merchant and for the same Amount. Transaction
Analytics By Business Process
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Analytics By Business Process
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