Corporate Card Program - Liability Structure and Accounting Issues

We are looking at changing the liability structure of our corporate T&E card program. As it stands right now, cardholders must process their expenses in Concur, their manager approves the expense, and then a weekly payment file is sent for expenses that have been approved in the prior 5 days. When the payment is actually made, our accounting team has the coding for all included expenses b/c they've completed everything in Concur. We are running into issues because cardholders / managers are not processing their expenses in time and are incurring late fees and having their cards shut down. Cardholders are technically personally responsible for their own late fees, they don't pay those in time, and then it's a never ending cycle of delinquency. We are looking at moving to what's called a company bill / company pay liability structure. In this scenario, ALL of the T&E expenses from the prior cycle will be automatically paid each month, regardless of whether or not cardholders and their managers have properly approved the transactions in Concur. While this structure would reduce late fees and keep all cards current, we are worried that it might cause our accounting team to have to spend a lot more time managing the program. Here are our big worry points: 1) Let's say our overall statement balance is $100k. When that $100k goes out the door 20 days after the statement end date and you only have 75k of the underlying expenses fully processed through Concur, what do you do with the remaining 25k? Do you just apply the 25k to a generic T&E account and then adjust as necessary when the Concur coding comes through? That seems like it would be a pain to manage if there are hundreds of uncoded transactions each month. (As a reminder, under our current system we have coding for everything included in the payment b/c transactions are only included in the payment run when everything is completed in Concur.) Are there files we can download out of Concur to help with the process? In my mind, I'm thinking of setting up some type of reserve for uncoded transactions. So if we pay $100k and the Concur download only has $75k worth of coding, we put $25k in the reserve. If the next month we pay $100k again and the Concur download has $115k worth of coding (so $15k uncoded from prior month is now included), we would then have $10k in the reserve. I'm confused just talking about it.... 2) Under our current structure, expenses marked as personal are not included in the payment run. It is then the responsibility of the cardholder to separately pay the bank for their own personal expenses. Under the new structure, the company would pay the personal expenses (b/c everything is automatically paid) and then the cardholder will have to pay us for their personal expenses. What's the best way to deal with that? Do you set up each individual cardholder as a customer in your system and show them as owing you money? I understand the best plan is to effectively enforce the policies you already have on your books. Expensing must be done in Concur after X # of days and personal charges on the corporate card are 100% disallowed and can lead to termination. We do have these policies in place and if everybody abided by them, we wouldn't have any issues under any type of card liability structure. In reality, setting the policy is a completely different beast than actually enforcing the policy. It's easy to say you are going to terminate an employee that fails to process items in Concur in a timely fashion, but much harder to actually get the approval to do it when there's a real name and face attached to the decision. Any thoughts? Thanks a lot!!