CARDHOLDER PURCHASING CARD MANUAL PURCHASING SERVICES MC 254 & ACCOUNTING SERVICES MC 242

Transcription

1 CARDHOLDER PURCHASING CARD MANUAL PURCHASING SERVICES MC 254 & ACCOUNTING SERVICES MC 242 Revised January 2017

2 TABLE OF CONTENTS CARDHOLDER PURCHASING CARD MANUAL Overview & Contact Information... 3 Preface... 4 General Guidelines... 4 Card Issuance... 4 Employee Transfers or Terminations... 4 Canceling a Purchasing Card... 5 Card Usage... 5 Limitations... 5 Purchase Categories... 6 Declined Transactions... 6 Lost or Stolen Cards... 6 Disputed Item Charge... 6 Missing a Receipt... 7 Timely Reimbursements Made to SCCOE... 7 Checks with Insufficient Funds Received from Employees... 7 Cardholder Duties... 7 Card Usage and Secondary Cardholders... 7 Documentation Required for P-Card Transactions... 8 Timely Approval of Transactions... 9 Compliance with the P-Card Manual... 9 P-Card User Account Management Responsibilities... 9 Noncompliant Use of P-Cards Possible Disciplinary Actions... 9 Uses of the Purchasing Card Examples of Appropriate Uses Examples of Inappropriate Uses (as observed from a review of past cardholder purchases) Cardholder Manager Duties Processing Transactions in Works Cardholder Manager Monthly Duties As Needed Manager Duties Manager Delegation of Approval Frequently Asked Questions Revised January

3 Overview and Contact Information The purpose of a purchasing card is to provide an easy to use, efficient, cost-effective method of purchasing and paying for selected small-dollar items, or for a convenient way to directly cover authorized travel expenses. The program is designed to shorten the approval process, and reduce procurement process paperwork for appropriate types of small-dollar purchases. However, most purchases, especially the larger ones, should be processed through the normal purchase order process to ensure funds are encumbered (set aside) in the budget to prevent overspending, and to ensure that purchases comply with Purchasing Policies. The use of the requisition/purchase order system is the required method for procuring materials and supplies in excess of $500.00, making repetitive purchases, or contracting for services. Benefits to the Cardholder Reduces the need to use personal funds and obtain reimbursements. Provides convenience, security and flexibility for authorized purchases and expenditures. May facilitate faster delivery of merchandise as opposed to placing an order through the QSS/QCC Purchasing Module that would then need to be delivered by SCCOE staff. Benefits to the SCCOE Can reduce the cost of processing small-dollar purchases. Enable purchases from vendors that do not accept a purchase order. This reference guide will provide cardholders with the particulars of the program and how to effectively use and manage a SCCOE P-Card. It is important to read the following information carefully, as cardholders are responsible for adhering to Purchasing Guidelines found at: The cardholder s supervisor is responsible for ensuring that the cardholder is accountable for using the P-Card as specified in this manual. As it is difficult to anticipate every question or issue that may arise, we encourage cardholders to seek additional clarification via phone inquiry or . Please contact Karen Donoho x6657 Karen_Donoho@sccoe.org or Josephine Dy-Liacco x6854 Josephine_Dy-Liacco@sccoe.org if you have any questions. Revised January

4 Preface The need for quick and efficient acquisition of goods and supplies, while still maintaining compliance with applicable laws and SCCOE s policies and procedures, is essential for the smooth operation of the Santa Clara County Office of Education (SCCOE). To complement the centralized procurement process handled by the Purchasing Service unit of the General Services Department, SCCOE implemented a P-Card (Purchase Card) system that, for authorized staff, adds a level of flexibility and discretion for some types of purchases. The following is presented to describe the how, what and when for the proper use of P-Cards. For questions regarding this document or the SCCOE P-Card system, please contact Karen Donoho x6657 or Josephine Dy-Liacco x6854. General Guidelines Card Issuance To establish a P-Card account and receive a P-Card, a requestor will need to follow the instructions for submitting a completed New Purchasing Card Request form to Purchasing Services with original signatures. These completed New Purchasing Card Request forms will be scanned and stored in Laserfiche. P-Card application forms are available on the intranet: Applicants are to make sure that all requested information and approvals are provided and must attend a Purchasing Card Training Session prior to obtaining a P-Card. Failure to fully complete the Application and Cardholder Agreement Forms, and attend a Purchasing Card Training Session could result in a delay in card issuance. Under normal circumstances, a requestor can expect to receive his/her card approximately one week after submitting a completed request form to Purchasing Services and attending a mandatory training session. All newly issued Purchasing Cards are mailed directly from Bank of America (B of A) to Purchasing Services. Purchasing Services then issues the P-Card to the cardholder after receiving a signed Purchase Card Holder Agreement Form (located on the last page of the P-Card manual). Upon receipt of the P-Card, the cardholder will need to activate the account by calling a toll-free number, which is provided on the card. For verification purposes, cardholders will be asked to provide an activation number, which is provided at the time Purchasing Services issues the P-Card. Reminder: P-Card holders and their approving managers are required to read the Purchasing Card Manual and are expected to adhere to all Purchasing Card guidelines, which can also be found on the Purchasing website at: Managers who supervise cardholders are required to attend a mandatory P-Card training session. Purchasing Services is responsible for ensuring that these managers are provided a mandatory training. Employee Transfers If a P-Card holder transfers to another department within the SCCOE, it is the new department s responsibility to fill out the Change Form to inform Purchasing of the new routing and approvals. The Revised January

5 P-Card Change/Cancellation Form is available at: Canceling a Purchasing Card A completed P-Card Change/Cancellation Form is required for changes to or cancellations of P-Cards. Forms are to be submitted to either Karen Donoho or Josephine Dy-Liacco in Purchasing Services. When a P-Card holder is in the process of terminating employment with SCCOE, it is the immediate manager s responsibility to notify the Purchasing Department via the P-Card Change/Cancellation Form of the date of the pending separation and to verify that the P-Card has been turned in to the Purchasing Department or to physically secure the P-Card from the departing employee and deliver it to the Purchasing Department. The manager must also ensure that pending transactions have been processed through Works. Card Usage Both the cardholder and his/her manager are to ensure that P-Card use is in compliance with all SCCOE Purchasing Guidelines, Board Policies, Operating Procedures and Administrative Regulations as documented on-line at the SCCOE website: ( P-Card purchases must also comply with guidelines of the funding source being used, e.g. grants, State or Federal programs or special projects. Items purchased are to be allowable, reasonable, and necessary to the program and eligible for purchase by the funding source. Cardholders are to take appropriate and reasonable steps to ensure that their P-Card transaction reflects a valued purchase for the office, combining price, quality and timeliness into the buying decision. Purchasing Department staff are available for vendor and product selection recommendations. Limitations P-Cards have both a single transaction dollar limit, a limit to the number of transactions that occur in one business day as well as a monthly credit cycle dollar limit. The single transaction dollar limit is $500 and the monthly dollar limit is $2,500. There is a daily limit of five transactions per P-Card. Declined transactions count towards the daily total. Increases such as those that may be required when traveling can be requested and set up as temporary (for the current month or specific period of time), or permanently with approval from the Branch Chief and Business Services. For temporary increases, be sure to include on the P-Card Change/Cancellation form the date to return the profile to its original settings. Any change to the monthly credit limit that causes it to exceed $3,000 and/or the single transaction limit that causes it to exceed $1,000 shall require the Controller and Assistant Controller respectively. Please be aware that the splitting of purchases to circumvent the single transaction limit is considered a major violation of the appropriate use of a P-Card. The splitting of purchases means processing a single purchase that exceeds the SCCOE-authorized dollar amount (typically $500) and completing the transaction by having the merchant process two or more transactions under this amount in order to make a full payment. Any violation of this nature will result in suspension and/or cancellation of the P-Card. Revised January

6 If a cardholder needs to determine the status of their P-Card limit at any point in time, he/she should access their Works account by calling Bank of America s 24-Hour Customer Service at (888) or contact Karen Donoho x6657 or Josephine Dy-Liacco x6854 for assistance. Purchase Categories The differing types of purchases that can be made are classified by categories. The three purchase categories are: Supplies; Travel; and Vehicle & Fleet. The Vehicle and Fleet category includes gas and maintenance purchases and are limited to specific cardholders who are pre-authorized due to program or unique responsibility needs. Cards may also be restricted to the specific categories of purchases deemed most relevant to the cardholder s job title and assignment. Cardholders using their Purchasing Card for travel shall do so in accordance with Administrative Regulation AR3350. Declined Transactions Common reasons for which a transaction is declined by either the card company at the time of purchase or after the fact by the Internal Business Services Department of the SCCOE are: Cardholder has exceeded the number of daily transactions allowed Amount charged is over the single transaction limit Amount charges for one month causes the total to be over the monthly credit limit Splitting of purchases to circumvent the single transaction limit The incorrect input an incorrect account number, expiration date, are over the daily transaction limit or enter an incorrect billing address when placing an internet order Transaction does not follow the funding/grant rules and/or regulations of the SCCOE Transaction falls within a restricted category. Examples of restricted categories include alcoholic beverages, dues and memberships, computer devices, contractual costs or service requests If a cardholder is unsure as to why a transaction has been declined, contact Karen Donoho x6657 or Josephine Dy-Liacco x6854, or your funding accountant or call Bank of America Customer Service at Lost or Stolen Cards Cardholders are responsible for the security of their assigned purchasing card and any purchases made on the credit card account. Please treat in the same manner of safety of a personal debit or credit card. If a cardholder believes that their card has been lost or stolen; the cardholder should immediately notify Bank of America Customer Service at After notifying the bank, the cardholder must also notify one of the Purchasing staff listed on page 3. It is extremely important to act promptly in the event of a lost or stolen card to avoid liability for fraudulent transactions. Disputed Item Charge Cardholders should regularly review usage and statements. A cardholder may dispute a charge that appears on their statement. The cardholder is responsible for following up with a vendor for any erroneous charges, disputed items, or returns. Examples of transactions that lead to a disputed charge include failure to receive goods, fraud, unauthorized use of the card, altered charges, Revised January

7 defective merchandise, incorrect amounts, errors in the sales tax rate charged, duplicate charges, credits not processed, etc. A cardholder identifying a transaction subject to dispute should first make an attempt to resolve any issues with the vendor. Most issues can be resolved this way. If successful, it is strongly recommended that the cardholder gets a written confirmation of the resolution including any credits from the vendor. If, however, a cardholder is unable to reach an agreement with the vendor, the next step is to dispute the charge by contacting Bank of America Customer Service at A Customer Service Representative will assist the cardholder with opening a dispute claim. If the dispute is discovered within three business days of the end of the month, the cardholder can dispute an item by logging into their account on the B of A Works site. After the third day the dispute must be reported to B of A Customer Service by phone. The cardholder must also notify Karen Donoho x 6657 or Josephine Dy- Liacco x 6854 regarding the disputed charges. Missing a Receipt Detailed receipts are a key component of the required accountability associated with using a P-Card. Should a P-Card holder lose a receipt, the cardholder is required to contact the merchant to obtain a duplicate copy. If it is impossible for the cardholder to get one, he/she will be held personally responsible for payment of the product or service procured. Timely Reimbursements Made to SCCOE Employees will be required to reimburse SCCOE for any inappropriate and unallowable purchases (including amounts over the GSA rate for meals) that they made on their P-Card. The following applies: Reimbursements may be made by check or cash Payment must be made to the Accounting staff within five business days after an employee is notified of the amount due, otherwise it is considered a violation. Failure to reimburse SCCOE on time after the 2nd late payment will result in cancellation of the P-Card. Checks with Insufficient Funds Received from Employees For employee personal checks that are returned with insufficient funds, the following will take place: A $25 bounced check fee will be charged to the employee for each check returned by a financial institution Any future reimbursements by the employees will need to be in the form of a cashier s check or cash Cardholder Duties Card Usage and Secondary Cardholders As with any SCCOE purchase, the P-Card is not to be used to purchase any product, or with any merchant considered inappropriate for the SCCOE. A list of appropriate and non-appropriate items can be found on pages of the Manual. This card is also to be only used by: 1. the primary cardholder (the person to whom it has been issued), or 2. an authorized secondary cardholder (that has been listed as an alternate and non-primary cardholder with the bank) Revised January

8 Cardholders are not allowed to lend their P-Card to anyone with the exception of an authorized secondary user. If a secondary cardholder is designated, the secondary cardholder is required to provide a hardcopy printout of their approved transaction to the primary cardholder for their approval via a live signature. This monthly documentation must be retained for three years for potential audit. Secondary cardholders are required to attend a mandatory P-Card training session. Purchasing Services is responsible for ensuring that they are provided a mandatory training prior to becoming a secondary cardholder. Processing Transactions in B of A Works A P-Card holder is required to use Bank of America s online reconciliation application (called Works) in order to process and sign-off (i.e. approve) transactions. This is required in order to properly support SCCOE payments to B of A. Web-based assistance is available at: A P-Card Users Quick Reference document that details how to complete statement via Works is also available on the Purchasing website at: Additional assistance is available by contacting Karen Donoho x 6657 or Josephine Dy-Liacco x 6854 in Purchasing Services. The P-Card statement period starts on the first day of the month and closes on the last day of the month. Completed monthly transaction statements, supporting itemized or detailed receipts, and any other required documentation are due to IBS-Accounting Services no later than three (3) business days after the close of the statement period. Failure to submit the completed monthly transaction statements and supporting detailed receipts on time to IBS-Accounting Services may result in cancellation of the P-Card. To process transactions in the Bank of America s Works tool: Review and approve the accuracy of costs and items purchased Ensure that sufficient budget exists. If not, submit a Budget Transfer immediately Allocate each transaction to the appropriate account code Managers are required to review and approve transactions using Works Cardholders are to scan and attach receipts (and any other required documentation) online in Works, and copy their respective managers for approval promptly in order for Accounting Services to receive them by the due date Documentation Required for P-Card Transactions Documentation for purposes of processing a P-Card transaction must include the name of the supplier, location, date, quantity, description of the item purchased and dollar amount. The following are examples of supporting documentation: itemized copies of sales/purchase receipts packing slip or other document showing proof of receipt of goods subscription forms conference registration confirmation forms travel approval forms, GSA printouts for travel purchases and conference/workshop agendas Revised January

9 Timely Approval of Transactions It is the responsibility of the cardholder to insure that all approvals are provided by the 3 rd business day following the end of the month. Strict adherence to this timeframe is required. Failure to comply on the 3 rd time of late processing within a fiscal year will result in a 30-day suspension of the P-Card. A subsequent violation after the 30-day suspension will result in a 60-day suspension. Please note that cardholders can access the Works tool from anywhere as long as the cardholder has access to the internet. Compliance with the P-Card Manual Purchase transactions are subject for review by Accounting Services. This review responsibility is a key part of the required checks and balances associated with having a P-Card program. As such, any questions that arise need to be addressed before the transaction is approved and the statements can be permanently filed. It is the cardholder s responsibility to respond to Accounting Services questions within 24 hours, if possible, but no more than 72 hours. A second non-compliance will result in the suspension and/or revocation of P-Card privileges. P-Card User Account Management Responsibilities Cardholders accept a number of responsibilities when requesting and using a P-Card. The following situations are examples of lapses to be avoided when using a P-Card: Using a P-Card when it is clear that the acquisition is not an approved P-Card purchase and should be made through SCCOE s purchase order system Failure to support P-Card purchases with itemized receipts and any other required documentation Failure to timely approve P-Card purchases in the Works tool Failure to obtain manager approval by the established monthly deadline Purchasing items to be reimbursed from another entity such as a foundation Failure to follow AR 3350 Travel Policy, including GSA rates for meals Not obtaining prior approvals for selected items/transactions such as travel Making personal purchases Failure to ensure that sufficient budgeted funds exist prior to purchases Noncompliant Use of P-Cards Possible Disciplinary Actions By requesting and accepting a Purchasing Card (P-Card), users are expected to use it appropriately and within the guideline presented in this manual. The P-Card represents the SCCOE's trust with employees who in turn, will safeguard and protect SCCOE s assets. As a cardholder, an employee will assume the responsibility for the protection and proper use of the P-Card. The P-Card can only be used by the individual whose name appears on the card or an approved secondary cardholder. P-Card use is for SCCOE official business only. SCCOE Purchasing Cards and card numbers must be safeguarded against use by unauthorized individuals within or outside the SCCOE. Revised January

10 Disciplinary actions may be taken in instances that show willful intent to disregard established policy and procedures. Examples include but are not limited to: 1. Purchasing unauthorized or restricted items 2. Splitting of purchases or payments to avoid the single transaction limit 3. Allowing non-authorized persons to use your card 4. Any non-sccoe business purchases 5. Three notifications of repeat misuse or non-compliance letters Purchasing Services will do random audits of P-Card transactions to ensure that transactions are in compliance with applicable laws and SCCOE s policies and procedures. Cardholders will receive a notification regarding any noncompliant uses of the P-Card in the form of an electronic memo from the P Card Administrator. A copy of this notification letter will be sent to the cardholder s immediate manager, department head, and branch chief (if applicable). Any corrective action required by the notification letter should be handled on a priority basis. Using the P-Card in any inappropriate way could result in the suspension of the cardholder s privileges. Reinstatement of P Card privileges may occur after 30 or 60 days at the request of the cardholder s manager and after management review of the corrective actions agreed to with the Purchasing Manager and the user s Branch Chief. If a second suspension occurs, P-Card privileges will be revoked permanently. Uses of the Purchasing Card As much as possible, purchases need to be processed through the normal purchase order process using SCCOE s financial system. If this is not possible, the P-Card may be used in its place. The Purchasing Card (P-Card) may be used for purchasing materials not available through the SCCOE s Warehouse Stores Catalog for purchases that do not require competitive pricing; or for items not found on established SCCOE contracts. Contract information may be obtained by contacting Purchasing Services. All other types of transactions should be processed through Purchasing Services. Please review the Card Usage section on compliance requirements. Examples of Appropriate Uses Office or other supplies not available through the Warehouse Stores Catalog. Examples of what is NOT stocked by the Warehouse Stores: o Certain toner cartridges o Pens or other writing instruments in specialty colors o Non-standard paper products o Non-standard envelopes o Certain Desk Organizer products (e.g. pencil trays, vertical files, etc.) o USB Flash Drive (memory stick) Selected books and subscriptions not available through the SCCOE Library (small orders under $500) Revised January

11 o Selected training materials o Specialty subscriptions not available through the SCCOE Library o Authorized Instructional CDs or DVDs Food o Food for approved catered meetings (i.e. Fresh and Natural) Fast Food Purchases are not allowed o Snacks for hiking trips or certain classroom events o Meals (within office guidelines) while on travel status (See AR3350) o Small Food Production Center orders o Small orders for remote locations (Walden West) Specialty Classroom Materials (small orders of under $500) Classroom items used by Special Education, Head Start, and other programs such as: Multi-Cultural Dolls, fine motor devices (Big Red Button), or position seating materials. Maintenance supplies for authorized M&O staff not available through the Warehouse Stores Catalog, e.g. small tools, plumbing and electrical supplies. Occasional equipment or tool rental by authorized M&O staff when it is less expensive to rent than to buy. Examples include lawn equipment, concrete saws, lift equipment, etc. Authorized Expenses During Travel If a reimbursement form is submitted for expenses related to authorized travel, then P-Card receipts must also be attached to the Employee Expense Reimbursement form related to that day s travel (Figure AR ). All expenses paid with a P-Card must be listed and are to be in compliance with Travel and Conference Regulation It is requested that the Cardholder use their P-Card OR Expense Reimbursement for travel, not both. Travel expenses that could normally be paid via P-Card include o Airline ticket o Hotel o Conference or event registration o Ground transportation and services (rental car, taxi, shuttle, parking, Uber) o Meals that are authorized during official travel (see AR 3350) Classroom Materials such as (small orders under $500): o Manipulatives o Arts & Craft Supplies o Auditory/Sensory Supplies o Puzzles & Games Revised January

12 Examples of Inappropriate Uses (as observed from a review of past cardholder purchases) Any single item greater than $500 (unless otherwise approved by Purchasing Services) Cash Advances Alcoholic beverages of any kind Gift cards (Unless funding sources allows) Food (except as approved or listed above as appropriate uses) Cell phones, software, hardware or other technology items or supplies (should be obtained through the Technology Services Branch) Cell phone bills or internet connections Dues and Memberships Contracted Services Charging the expenses incurred by another Cardholder Audio & Visual Electronics (should be obtained through the Technology Services Branch) Furniture (Office & Classroom) Traffic & parking violations Gasoline for personal use Any item shipped to a non-sccoe facility even if the item(s) is SCCOE-related Any purchase for personal use Technology related items are not an allowable P-Card purchase. Please consult with a TRAC (Technology Resource Advisory Committee) member prior to preparing a QSS purchase requisition. For further information regarding TRAC, they maintain a website at: Cardholder Manager Duties The Cardholder Manager role is assigned to individuals who monitor purchasing activity across their department. The Manager role also has the responsibility for follow-up with the Works application. A Manager is responsible for the following: Ensuring the integrity and use of the P-Cards for a department or unit Ensuring P-Card use is in compliance with the Santa Clara County Office of Education Administrative Regulations and Procedures Verifying that the appropriate account is being charged and that it contains sufficient budget Being knowledgeable of all transactions Ensuring the timely approval of transactions (no later than 3 business days after the close of the statement period) Retrieving the P-Card from staff during terminations or employee transfers and informing Purchasing Services To attend mandatory P-Card training Manager must ensure that pending transactions are processed in Works Revised January

13 Processing Transactions in Works Cardholder Managers are to use Bank of America s reconciliation application (Works) in order to process and sign-off (approve) transactions that properly support SCCOE payments. Web based assistance is available at: A P-Card Users Quick Reference guide detailing how to complete statement processing via Works is available on the Purchasing website at: or the intranet at: Additional assistance may be obtained by contacting Karen Donoho x6657 or Josephine Dy-Liacco x6854 in Purchasing Services. Cardholder Manager Monthly Duties Any SCCOE Managers with staff who have P-Cards are responsible for and expected to review cardholder documentation for compliance with Purchasing Card Guidelines. Managers must ensure that: Cardholder s transactions are reconciled in a timely manner. Detailed receipts and any other required documentation are provided to support each transaction. Packing slips or other documentation showing proof of receipt of goods or services. All purchases have a legitimate business purpose. Accounts allocated are correct. Orders have not been split. Finally, after reviewing documentation that addresses the above, the manager is expected to sign off on transactions requiring approval in Works by the end of each month, and no later than the 3 rd business day of the next month. As Needed Manager Duties Additional manager duties include: Reviewing and approving P-Card Request Forms to recommend permanent and/or temporary changes to the cardholder's spending limits and new P-Card requests. Notifying a P-Card Administrator or the Purchasing Manager when one of your cardholders leaves the SCCOE. Supervisors should ensure that the card is cancelled and returned utilizing the P-Card form for changes and deletions. Manager Delegation of Approval Managers may delegate P-Card approval authority to a direct report by making a request to Purchasing Services to authorize their direct report to become a Secondary Approver for the manager s queue. This gives the secondary approver access to approve P-Card transactions in their manager s queue. Similar to secondary cardholders, secondary approvers are to print out the transactions to be approved and obtain a live signature from the primary approver when making P- Card manager approvals. These documents shall be retained for a minimum of three years for potential verification and audit purposes. Frequently Asked Questions Revised January

14 What is a P-Card? A P-Card (Purchasing Card) is a MasterCard credit card issued by a banking institution. The current institution is Bank of America. It is a cost effective method of purchasing and paying for small dollar purchases, high volume purchases as well as travel expenses. How can I obtain a P-Card? Download and complete the P-Card Request Form New found at: and receive training on P-Card responsibilities. How would Cardholders and Managers reconcile P-Card transactions? Bank of America provides an internet application called Works. This application allows the Cardholders and their Managers to review and approve all transactions. It also provides management reporting tools. Will a P-Card affect my personal credit? No, obtaining a P-Card will not access or impact your personal credit history. Can I use the P-Card to make internet purchases? Yes, the P-Card may be used for online purchases. However, caution should be exercised when making internet purchases. Specifically, all P-Card guidelines regarding the type of purchase need to be adhered to, including the shipment of goods to a SCCOE location. Can I use the P-Card for travel? Yes, you may use the P-Card to pay for airfare, hotel accommodations, and other authorized expenses during approved travel, but the charges must comply with Administrative Regulation (AR) 3350 Travel Policy. If some other SCCOE employee will be making your travel arrangements, she/he will need to be listed as a secondary approver on your account. (See Can I designate my Manager Approval responsibilities to my Administrative Assistant? below for additional information.) Can my spending limit be increased? Increases can be requested and set up as temporary (for the current month or specific period of time), or permanently with proper approval. Please download and complete the P-Card Request Form Change found at: Can another employee in my department use my P-Card? The P-Card is to be used only by the person to whom it has been issued or has been listed as a secondary cardholder with the bank. Cardholders are prohibited from lending their P-Card to anyone who is not authorized by the SCCOE to use it. If Secondary Cardholders are also making purchase approvals in the Bank of America application, then hardcopy documentation and live signature approvals by their supervisor must be retained by the department for three years for potential audit Can I designate my Manager Approval responsibilities to my Administrative Assistant? Managers may delegate P-Card transaction approval authority in Works to an administrative assistant by making a request to Purchasing Services to authorize their direct report to become either a Secondary Approver giving them access to the Manager s Queue for the purpose of approving P- Card transactions for staff with P-Cards that report to this manager. The Manager is still responsible Revised January

15 for reviewing the transactions for approval, but the administrative assistant can then mark as approved in Works. When should I use a P-Card, the Employee Reimbursement process, or Petty Cash Funds? The P-Card is designed to enable staff to make small dollar ($ or less) product purchases and reduce the use of the Employee Reimbursement process or the use of Petty Cash Funds. Thus, the remaining areas for use of the Employee Reimbursement process is for mileage, travel, and conferences. Non P-Card users may also use the manual Employee Reimbursement process for small dollar and infrequent purchases. Petty Cash Funds should have limited usage and only a limited number of programs have been authorized by the Chief Business Officer to have such funds. What are the approved shipping locations for purchases made using a P-Card? Items can only be shipped to the SCCOE Main Warehouse or an official SCCOE site. Items may NOT be shipped to a residence or other non-sccoe addresses. Revised January