+ OMB Circular A-123 (Appendix B): Improving ... - The White House

Separation of Duties: A mandatory management control to prevent key functions from being
done by the same person. Important duties, such as making purchases, authorizing payments,
certifying funding and reviewing/auditing will be assigned to different individuals to minimize
the risk of loss to the government to the greatest possible extent.
Strategic Sourcing: The collaborative and structured process of critically analyzing an
organization’s spending, and using this information to make business decisions about acquiring
commodities and services, more effectively and efficiently.
Ships’ Bunkers Easy Acquisition (SEA) Card: A centrally billed, government charge card
that provides Federal agencies a means to procure bunker fuel and fuel related service.
Task Order: A document that specifies and authorizes products and services required and the
negotiated price at which they will be provided.
Travel Charge Card: An individually or centrally billed, government contractor-issued charge
card used by authorized individuals to pay for travel- and transportation-related expenses in
compliance with the applicable regulations and in support of official government business.
Warranted Contracting Officer: A government employee with the authority to enter into,
administer, and/or terminate contracts and make related determinations and findings. Warranted
refers to the extent of the authority delegated to them, normally described by the dollar amount
of the authority.
Waste: Any activity taken with respect to a government charge card that fosters, or results in,
unnecessary costs or other program inefficiencies.
Appendix B
OMB Circular A-123
(Revised January 2009)