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Smartdata must be maintained by the Cardholder for eachpurchase made using the GPC. A step by step guide on how to use Royal Bank of Scotland/MasterCard's Smartdata system is available via the Procurement Intranet site. Using Smartdata for all GPC purchases enables the Cardholder to keep track of monthly spend and allocate expenditure to relevant Cost Centres, Account Codes and Activity Codes.  Smartdata will also be used by the Card Controller and for Audit purposes.