42. Segregation of duties

42.1. All College Deans and Directors of Services are reminded of the need to ensure that there must be a segregation of duties in making financial commitments. In particular:

• That there must be segregation of duties between the ordering and invoice approval functions;
• That all orders raised must be approved;
• That authorisation limits must be adhered to; and
• That telephone orders should be avoided or, if utilised, such orders must be confirmed in writing, or by fax, and the documentation retained.