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and A3, RP_S_MM_GRANT_APPROVER,

and RP_MM_CONTRACT_APPROV_DIRECT
AP-Bureau AP Processor All central AP roles conflict including:
This role cannot be combined with the AP Approver role or any MM
RP_S_AP_BUREAU_PROCESSOR CM-Petty Cash Custodian
The Bureau AP Processor will review invoices and supporting roles. This mitigates the risk of an employee having authorization to
documentation, enter/park invoices, invoice corrections, research AP-Central Accounting Payment Processor use two or more conflicting transactions such as reviewing,
vendor history. They are responsible for all invoicing activities within AP-Vendor Master Administrator approving, and posting City of Portland payments. Retaining these
the bureau except for non-PO AP-Accounts Payable Vendor Clearing strong internal controls and review of the City of Portland's
invoice approval or cancellation. payments there are proper checks and balances to prevent people
All MM Roles Conflict except RP_S_MM_GRANT_APPROVER
from circumventing the standard process.

AP-Central Accounting Approver CM-Petty Cash Custodian

This Central role is assigned to limited number of individuals, and
RP_S_AP_CENTRAL_AP_POST AP-Accounts Payable Vendor Clearing cannot be combined with other MM and AP update roles or the
(Central Accounting only) AP-Bureau / Central AP Approver Petty Cash Custodian role in Cash Management. This mitigates
The Central AP Post is responsible for transfer postings to the AP-Bureau AP Processor the risk of an employee having authorization to use two or more
escheat vendors, for vendor overpayment refund postings, and other conflicting transactions such as entering, reviewing, approving, and
special vendor postings performed centrally. AP-Central Accounting Payment Processor posting City of Portland payments. Retaining these strong internal
AP-Vendor Master Administrator controls and review of the City of Portland's payments there are
All MM Roles Conflict proper checks and balances to prevent people from circumventing
the standard process.

AP-Central Accounting Payment Processor CM-Bank Accounting Reconciliation This Central role will be mapped to a small select group of users
RP_S_AP_CENTRAL_ACCTG_PMT_PROC AP-Bureau / Central AP Approver who will have authorization to process payments. It cannot be
(Central Accounting only) AP-Bureau AP Processor combined with AP Bureau Processor, AP Bureau Approver, or
Payment Processor schedules, reviews and executes the vendor
Central AP Post roles. Breaking these duties into different roles for
payment run for checks, ACH or Wires. They have authorization to AP-Central Accounting Approver (Central AP Post)
separate employees to work on reduces the risk of errors,
process payments and send checks to spooling. All MM Roles Conflict irregularities, and supports strong internal controls for the City of
Portland. This creates more accurate payments to vendors, and
helps in having proper documentation for annual audits.

AP-Retainage Processor All MM Roles Conflict

The authorizations and transactions on the AP Retainage Processor
RP_S_AP_RETAINAGE_PROCESSOR role combined with the AP Bureau Processor role enables the user to
(Must have the RP_S_AP_BUREAU_PROCESSOR role) move retainage to be released from Retainage Payable to General
Payables so it can be paid.
This role should not have access to MM roles due to the conflict
that exists between releasing cash to vendors, generally after a
Must be assigned to a user who has the
construction project, and receiving the goods or services.
RP_S_AP_BUREAU_PROCESSOR role.

This individual must be familiar with the city and bureau

requirements for releasing retainage.

AP-Vendor Master Administrator AP-Bureau / Central AP Approver

The AP Vendor Master Administrator role will create, modify, and
RP_S_AP_VENDOR_MASTER_ADMIN This role will be assigned to the relevant users identified within
maintain vendor master data on behalf of the Bureaus within the City AP-Bureau AP Processor
OMF/BRFS, and cannot be combined with AP Processor, AP
(Central Accounting only) of Portland. This individual will coordinate the purchasing data inputs AP-Central Accounting Approver (Central AP Post )
Approver or Central AP Post roles, or MM roles. The vendor master
or changes with Central Purchasing, and will be responsible for All MM Roles Conflict administrator should not also be entering or approving AP
assignment of vendors to the correct account groups. This individual
documents, or handling MM duties. This keeps a separation of
must be familiar with the city’s requirements for vendor compliance.
duties between the role that creates new vendor records and the
employees using the vendor records to process AP. This prevents
This individual must be familiar with the city’s requirements for
creating fictitious vendors, and making fraudulent payments. This
vendor compliance.
role is rated as a high risk area on the Segregation of Duties
Overview Matrix.

AR-Adjustment Approval Role AR-Billing Request Processing

RP_S_AR_ADJUSTMENT_APPROVAL Adjustments are made to customer accounts for incorrect pricing, AR Cash Application This role cannot be combined with AR-Billing Request Processing,
wrong customer billed, or negotiated price adjustment. Any or AR-Cash application role. This separates duties between bureau
adjustment to a customer account requires the proper approval staff initiating credit memos and write-offs, and the central roles
according to the A/R that review and create the actual credit memos and write-offs.
Administrative Rule. Adjustments are usually initiated in the bureau Having strong internal controls around this role prevents the
and completed in the Accounting Division concealment of irregularities.

AR-Billing Request Processing AR-Adjustment Approval Role

RP_S_AR_BILLING_REQUEST_PROCES AR-Cash Application Role
Most City bureaus, including OMF, P&D, PHB, BES etc., invoice
their customers for items or services that have a fixed unit price (or AR-Centralized Billing and A/R Processing This role cannot be combined with AR-Centralized Billing and
set of prices) based on quantity. In SAP, these will be set up as CM-Bank Accounting Reconciliation Accounts Receivable Processing, AR-Adjustments Approval
billing requests for a predefined set of “materials”. During data entry, Processing, AR-Cash Application Role or CM-Bank Accounting
the user will select one of the predefined items (changing the Reconciliation. The employee entering a billing request should not
description, if needed), along with the quantity to be billed. SAP will also be able to approve or make adjustments to customer accounts
calculate the proper price, charge, or fee for the item to be billed, to support a strong review process for errors or irregularities in
taking into consideration quantity breaks, customer groups, billings.
overhead factors, and service dates

AR-Cash Application Role AR-Adjustment Approval Role

RP_S_AR_CASH_APPLICATION AR-Billing Request Processing This role must not be combined with AR-Adjustment Approval Role,
(Central Accounting only) AR - Centralized Billing AR-Billing Request Processing, AR-Centralized Billing and AR
AR-ERD-Check Receiving Role Receiving, AR Check Receiving Role, or CM-Bank Accounting
Reconciliation. This limitation to not allow one employee to have
Role is responsible for receiving customer payments, and applying CM-Bank Accounting Reconciliation multiple roles in the same end-to-end AR process strengthens
them to the customer account in SAP, clearing unpaid invoices internal controls and reduces risk associated with incorrect cash
according to bureau specific rules (oldest balance or invoice receipt and application to the proper accounts, as well as potential
number). cash skimming or misappropriation of assets. Specifically, one
person should not be able to create a memo and handle customer
payments. Similarly, a person should not this role and the CM-Bank
Accounting Reconciliation role. Segregation in these duties reduces