DeSoto Independent School District Purchasing Card Manual

Transcription

1 2015 DeSoto Independent School District American Express Travel Related Services Company, Inc. has been contracted to provide services under the American Express Corporate Purchasing Card Account program. American Express will issue Corporate Purchasing Cards tailored specifically for official school district use to designated administrators and employees of the District. Financial Services DeSot0 ISD 8/25/2015

2 Preface No commitment for goods or services (other than activity fund purchases) can be made without a valid procurement card transaction completed by an authorized employee or purchase order being issued by the Purchasing Office. The purchasing card program is designed to provide a more efficient means of making routine purchases and payments by reducing paperwork, allowing for more control and responsibility at the campus and departmental level by streamlining the purchasing cycle. The purchase card does not replace the purchase order process. Introduction American Express Corporate Purchasing Card Account Program P- Card American Express Travel Related Services Company, Inc. has been contracted to provide services under the American Express Corporate Purchasing Card Account program. American Express will issue Corporate Purchasing Cards (procurement and travel card) tailored specifically for official school district use to designated administrators and employees of the District. Program Benefits Purchase card benefits are: Streamline the process for small dollar orders and payments Enable employees to be more efficient and focus on their core mission Reduce paperwork and processing time in the employee s division, campus, or department as well as purchasing and accounts payable Provide the District with additional revenue generated from the rebate program associated with purchasing card usage Provide cost savings through consolidated payments (one monthly payment to American Express versus multiple vendor payment), which guarantees faster payments to the vendor Authorized Users Purchasing cards are issued to DeSoto ISD employees with the role and responsibility for acquisition of goods and services necessary for the effective and efficient operation of school, academic, and administrative departments. American Express will issue corporate purchasing cards tailored specifically for official school district use to designated administrators and employees of the District. Page 2

3 American Express Corporate Purchasing Card Account Cardmember Each purchasing card will be issued to an individual cardmember and will have both DeSoto ISD and the designated employee cardmember s name embossed on the front of the card. Each cardmember is a purchasing agent of the DeSoto ISD and subject to all State law and District Policies. The DeSoto ISD purchasing card will look similar to other American Express cards issued under a personal account. However, the corporate purchasing cards are for official school district use only. The card will have no impact on an employee s personal credit even though their name is on an DeSoto ISD card. UNDER NO CIRCUMSTANCES SHOULD THIS CARD BE USED FOR PERSONAL PURCHASES. School Users Academic and Administrative Department Users User Training Acceptable Use DeSoto ISD school principals, school bookkeepers, and a limited number of other school personnel in roles similar to requestors and approvers in TEAMS Workflow may be issued purchasing cards. DeSoto ISD department directors, secretaries, and a limited number of other department personnel also in roles similar to requestors and approvers in TEAMS Workflow may be issued purchasing cards. Prior to receipt of their cards, card members will be trained on the program and will sign a DeSoto ISD purchasing card agreement ensuring that they fully recognize the seriousness of their responsibility to safeguard and properly use the purchasing card. Improper use or abuse of the purchasing card or violation of purchasing card policy may result in revocation of the card and will subject the employee to disciplinary action up to and including termination from the District. DeSoto ISD completes a very large number of purchasing transactions each year for routine, repetitive, simple, and low-value requirements. Schools and departments need to obtain these requirements in a more efficient and effective manner. The purchasing card is a tool used to address this need. American Express corporate purchasing cards are for official school district use only. The American Express corporate purchasing card is designed to reduce the cost of buying goods and services while providing management Page 3

4 control over expenditures. Every transaction is visible to school/ department administrators, the Purchasing Card Administrator, and Financial Services, and is subject to audit by internal and external organizations. There will be thorough and effective management control over these expenditures. Goods and services needed by DeSoto ISD schools and departments may be purchased using a purchasing card within the limits and restrictions described in this Manual. Single Transaction Card Limit Monthly Card Spending Limit Impermissible Practices Industry and Merchant Category Code Restrictions Each American Express corporate purchasing card is assigned a single transaction based on demand and a monthly spending limit; monthly spending limits vary per departmental volume and demand. The single transaction limit is the amount that can be spent at one time. The monthly spending limit is the amount that can be spent during the 30-day billing cycle. A Trustee, employee, or agent shall not, with criminal negligence, make or authorize separate, sequential, or component purchases to avoid the purchasing requirements set out in Education Code An officer or employee shall not knowingly violate Education Code in any other manner. Component purchases means purchases of the component parts of an item that in normal purchasing practices would be made in one purchase. Separate purchases means purchases, made separately, of items that in normal purchasing practices would be made in one purchase. Sequential purchases means purchases, over a period, of items that in normal purchasing practices would be made in one purchase. Violation of this provision is a Class B misdemeanor and an offense involving moral turpitude, conviction of which shall result in removal from office or dismissal from employment. Education Code Cards are set up with a general profile to enable purchases at many merchants and to restrict specific industries and merchants. For example, alcoholic beverage is an industry that is restricted to prevent purchases. Card Process DeSoto ISD employees will use purchasing cards for acquisition of goods and certain services necessary for the effective and efficient operation of school, academic, and administrative departments. Page 4

5 The basic process for utilizing the purchasing card is: Cardmembers purchase goods and certain services directly from merchants. The cardmembers will use the American Express card for purchase authorization. Merchants will submit transaction requests to American Express electronically. Each transaction will either be approved or denied based on details of the transaction and pre-authorized criteria. Merchants will deliver goods and services upon approval of each transaction and will provide documentation that will be needed in the audit of cardmember transactions. Delivery of Goods Receipt of Goods Payment of Goods Sales and Use Tax Merchants will deliver goods when they receive American Express authorization of each transaction. The transaction authorization takes the place of purchase orders so schools can place orders for goods within minutes of starting a transaction. This will expedite delivery of most supplies. Schools and departments receive goods directly from merchants in a timely manner. Oak Cliff, Grainger, etc. will often deliver goods the next business day. Merchants receive payment directly from American Express in as little as three business days of the transaction. Merchants do not send invoices to Accounts Payable, and bookkeepers do not complete a required TEAMS receiving entry to authorize payments. is a tax-exempt entity and does not pay sales tax. The cardmember should present a sales tax exemption form when making a purchase. If sales tax is charged the cardmember is personally responsible for reimbursing the District. Page 5

6 ALLOWABLE TRANSACTIONS P-CARDS MAY BE USED FOR THE FOLLOWING Operational Supplies Event Scheduling Courier Services Classroom Materials Technology Registration Fees Acceptable Purchases Examples Medical, Janitorial, Food, Office Conference Rooms, Meeting Rooms, Facility Rental, Catering Fed-Ex, UPS, Lone Star, Postage Stamps Books, Videos, Art Supplies From approved hardware & software list; or accessories Membership Dues, Seminars, Training Courses, Dues and Subscriptions PURCHASING DO S Store & Maintain DISD P-Card in a safe & secure place Use P-Card for Official DISD Business ONLY Immediately report missing, lost or stolen P-Cards to American Express at and the P-Card Administrator at ext. 216 Immediately report inappropriate purchases to the P-Card Administrator at ext. 216 Know your transaction dollar limit: $100 per campus, vary for other business units Get Receipts for each transaction & Obtain Credit Slip for returns Ask questions before making questionable purchases Page 6

7 RESTRICTIONS AND EXEMPTIONS P-CARDS MAY NOT BE USED FOR THE FOLLOWING Restriction Purchase of items for personal use Employee travel expenses (prior approval req.) Contracted Services Gift card purchases Cash refunds or advances Examples Alcohol, Personal Clothing, Gum & Candy, Personal Phone Calls, Airfare, Vehicle Rental, Lodging, Meals Temporary Services, Consultants Best Buy, Apple, HEB, Shopping Mall Store Refunds, ATM s, Extra Cash with Purchase PURCHASING DON TS Carry a DISD P-Card on a daily basis or store with your personal credit cards Purchase items or services specifically excluded in the purchasing policy Exceed transaction amounts greater than the approved dollar limit Make multiple, sequential transactions intended to circumvent transaction limits, purchasing policy or state law Purchase goods or services at a merchant that would not be considered prudent or of good judgment Purchase goods or services from a merchant who does not provide an itemized receipt Page 7

8 Purchase Card Agreement Form This Purchase card represents the District s trust in you. You are empowered as a responsible employee to safeguard District assets. Your signature below is verification that you have read the Purchase Card Manual, attended Purchase Card Training and agree to follow all procedures outlined. 1. I understand the card is for District APPROVED purchases. I agree not to charge personal purchases. 2. The card is issued in my name and I am responsible for any and all charges against the card. I will not allow any other person to use the card for business or personal use. 3. If the card is lost or stolen, I will immediately notify American Express by telephone. I will confirm the telephone call with an to the Program Administrator upon my discovery of loss or theft, or as soon as possible upon my return to work. 4. I agree to surrender the card immediately upon request, transfer to another position or termination of employment, whether for retirement, voluntary or involuntary reasons. 5. All charges will be billed directly to and paid directly by the District. The bank cannot accept monies from me directly. 6. As the card is District property, I understand that I will be required to follow internal control procedures designed to protect District assets. This will include being asked to produce the card to validate its existence and account number. I will also be required to produce receipts and statements to audit its use. 7. I will receive a monthly statement online which will report all activity during the statement period. The P-Card receipts must be submitted by cardholder within one business day in TEAMS. Since I am responsible for all charges (but not for payment) on the card, I will resolve any discrepancies by contacting Program Administrator. I will notify my supervisor of the resolution of any discrepancies. 8. I understand that a DISD Purchase Card may not be provided to all employees. The assignment of this card is based on my need to purchase materials for the District. My card may be revoked based on change of assignment, duties or worksite location. I understand that the card is not a benefit, term or Page 8

9 condition of employment, an entitlement, a prerequisite nor reflective of title or position. Furthermore, if I don t adjudicated credit card charges time and accurately, then my check may be garnished. 9. Any failure to use this card in accordance with DISD procedures or any personal charges billed to the District will be considered misappropriation of District funds and a violation of DISD policy. This may result in disciplinary action, up to and including termination of employment and could be a violation of the law that could subject me to criminal prosecution. 10. I acknowledge that I have received DISD Purchase Card # (last four digits of Purchase Card) Cardholder Name (Print) Cardholder Signature Date Purchase Card Administrator Page 9

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