Standard Operating Procedures

Transcription

1 Standard Operating Procedures Section: Date Revised Date Reviewed Page 1 of 5 Credit and Courtesy Cards A. Purpose The ESC utilizes credit cards for purchasing of food, supplies and travel. The purpose of this policy is to provide an explanation of the requirements and processes for use of Credit Cards, Courtesy Cards and Gasoline Cards. B. Persons Affected This policy applies to ESC staff of the Region One Education Service Center. C. Policy BJA (LOCAL): Executive Director Qualifications and Duties D. Definitions Defines abbreviations, acronyms, forms, words infrequently used and technical terms. Defines anything that might not be understood through a casual reading. * Optional may state: Not Applicable E. Responsibilities The Executive Director may delegate responsibilities set forth in this section or that are set forth elsewhere in ESC policy to other employees of the ESC. Notwithstanding any delegation, the Executive Director shall remain accountable for the performance of all responsibilities set forth in these policies. F. Procedures Credit Cards The Center holds two American Express Credit cards; one is held by the Executive Director for his expenses and those of the Board, the second credit card is held by the Deputy Director for Business, Operations and Finance Support in the Business Office for center-wide purchases in instances where a vendor does not accept purchase orders. 1

2 The Deputy Director for Business, Operations and Finance Support will be responsible for authorizing credit card use for center-wide purchases. Employee must submit a copy of a purchase order (issued to American Express) to the Deputy Director for Business, Operations and Finance Support prior to the purchase. At completion of purchase, the original receipt and a copy of the purchase order will be submitted in to the administrative assistant. Monthly reconciliation of the credit card statements are handled by the Deputy Director for Business, Operations and Finance Support. Courtesy Card Courtesy Cards such as HEB, Hobby Lobby, and Home Depot are issued to employees making purchases where the vendor accepts purchase orders, but prefers the use of a courtesy card as a method of tracking purchases. a. The Business Office is responsible for checking out courtesy cards to employees. b. An employee must submit a copy of an approved purchase order to the administrative assistant when checking out a courtesy card. c. A check out/check in log will be used to track courtesy card usage. d. When returning the courtesy card to the business office, the original receipt and a copy of the purchase order must be submitted to the Accounts Payable Clerk. e. In no instance will the courtesy card be checked in without directly placing it in the possession of the administrative assistant. Gasoline Cards The Center holds four (4) Valero gas cards; one is assigned to the Technology Department and three (3) are assigned to the Business Office. The gas cards are used for center vehicles only and will be issued to drivers who are approved through the transportation safety specialist. The purchasing clerk is responsible for releasing the gas card to authorized employees. An approved purchase order must be in place before a gas card is released. A check out/check in log will be used to track who has used the gas cards. Receipt(s) and gas card must be returned to the purchasing clerk. (Usually the same day) Purchasing clerk will receive card and record receipt upon return. Reconciliation of the gas card statement is done by the purchasing clerk, on a monthly basis. 2

3 Requisition Number: American Express, Courtesy and Gasoline Cards Purchase Orders 1. This form should be completed by the person responsible for fulfilling the order. Once complete the form should be forwarded to the Business Office for processing 2. The invoice/receipt referencing the Purchase Order(s) must list the item(s) and quantities that were included in the purchase order(s). Quantities can be less but NEVER exceeded. 3. No substitutions or additions to the Purchase Order are allowed. Any deviations are in violation of ESC procedures and Board Policy. (CH Local): Purchasing and Acquisition. A Board member, employee, or agent shall not make or authorize separate, sequential, or component purchases to avoid the requirements of this policy. Employee Name: Department: Reason: Date: _ 3

4 American Express, Courtesy Cards and Valero Gasoline Cards The ESC utilizes credit cards for purchasing of food, supplies and travel. All credit receipts (detailed, itemized) shall be submitted to the business office as soon as practicable to ensure prompt payment to the vendor. If receipts and credit card receipts are not submitted on a timely bases, these charges will temporarily posted to the department activity account until receipt of the supporting documentation. ESC credit card usage may be suspended and/or revoked if receipts are not submitted on a timely basis. ESC employees that have been authorized to utilize a credit card for purchases shall sign a Credit Card User Agreement form. Violations of the Credit Card User Agreement form may result in disciplinary action, up to and including employment termination. All authorized credit card users shall be responsible for the security of their assigned credit card(s). All credit card purchases with state and federal funds shall comply with ESC Board Policies. Specifically, all credit cards purchases shall be recorded on the general ledger in detail to include the date of the transaction, the merchant, goods/services purchased, cost, and the purchaser. Grant administrator or other approvals required under the regular purchasing procedures of the ESC shall be adhered to regardless of the method of payment. American Express The Deputy Director for Business, Operations and Finance Support holds an American Express card for use in center-wide purchases in instances where vendors DO NOT accept purchase orders. The Deputy Director for Business, Operations and Finance Support is responsible for authorizing credit card use for center-wide purchases. The employee must submit a copy of a purchase order (issued to American Express) to the Deputy Director for Business, Operations and Finance Support PRIOR to the purchase. At completion of the purchase, the original receipt and a copy of the purchase order will be submitted to the administrative assistant. Monthly reconciliation of the credit card statements are handled by the Deputy Director for Business, Operations and Finance Support. Courtesy Cards Courtesy Cards such as HEB, Hobby Lobby, and Home Depot are issued to employees making purchases where the vendor accepts purchase orders, but prefers the use of a courtesy card as a method of tracking purchases. The Business Office is responsible for checking out courtesy cards to employees. When checking out a courtesy card, an employee MUST submit a copy of an approved purchase order to the administrative assistant 4

5 A check out/check in log and form will be used to track courtesy card usage. When returning the courtesy card to the business office, the original receipt and a copy of the purchase order must be submitted to the administrative assistant. In no instance will the courtesy card be checked in without directly placing it in the possession of the administrative assistant. Valero Gasoline Cards The Center holds four (4) Valero gas cards; one is assigned to the Technology Department and three (3) are assigned to the Business Office. The gas cards are used for CENTER VEHICLES ONLY and will be issued to drivers who are approved through the transportation safety specialist. The purchasing clerk is responsible for releasing the gas card to authorized employees. An approved purchase order must be in place before a gas card is released. A check out/check in log will be used to track who has used the gas cards. Receipt(s) and gas card must be returned to the purchasing clerk. The Purchasing clerk will receive card and record receipt upon return. Reconciliation of the gas card statement is done by the purchasing clerk monthly. Debit or Gift Cards The use of Debit and/or Gift Cards is discouraged. However, if allowed within grant guidelines, approval for such use must be obtained by the Deputy Director for Business, Operations and Finance Support. 5