Sparta Area School District Purchasing Card Program and Employee Use Agreement

Transcription

1 All employees responsible for the use or custodial responsibilities of the PCard must read, understand, and sign this agreement before a card may be checked out to them. Introduction and Purpose A Purchasing Card Program ( Program ) has been established to provide a more cost effective means of placing and processing designated types of District purchases, by reducing reliance on requisitions, purchase orders, petty cash funds, paper checks, and the need for staff to use personal funds requiring reimbursement for business purposes. In addition, the Program is meant to increase turn-around time in the fulfillment of orders and provide greater ordering flexibility. The Program is NOT intended to circumvent or replace the standard purchasing procedures of the District. It is every employee s responsibility to be aware of and comply with the District s administrative procedures and policies regarding purchasing. Misuse, abuse, and/or failure to comply with the District policies and procedures, set forth below, will result in disciplinary measures that can include revocation privileges or even termination of employment and/or prosecution. This document is intended to provide general guidelines for using the Purchasing Cards. Questions regarding this policy may be directed to the Business Office. Definition of Terms PCard refers to a District issued Purchasing Card. Small PCard refers to a PCard that is in the name of a site Large PCard refers to a PCard that has the name of a District employee embossed on the front of the card. Lodging PCard refers to a PCard that has Lodging and the building name embossed on the front of the card. Program refers to the District s PCard Program. PCard User refers to the District employee who has temporarily been assigned as an authorized user of the PCard Cardholder refers to the employee whose name is embossed on the front of the PCard (Large PCard). In the case of a site assigned PCard (Small PCard), cardholder refers to the site secretary. Approver refers to the District Administrator who oversees the applicable Cardholder. Program Administrator refers to the Director of Business Services. In Brief A PCard IS: 1. Authority granted by the District to specific employees for official District use only 2. Authorized for use with only certain categories of vendors and products/services 3. A restricted use credit card 1

2 A PCard IS NOT: 1. A means to avoid appropriate purchasing or payment procedures 2. A card to access cash or credit 3. A right of employment 4. For personal use Types of Purchasing Cards 1. Small PCard - Assigned to a site a. Held and distributed by the Cardholder b. Any member of the site that the PCard is assigned to, and who has purchasing privileges, may obtain the PCard to make District related purchases c. A site-assigned PCard should have REQUEST DISTRICT ID written in the signature line on the back of the card d. The maximum spending limit that may be authorized is $ Large PCard - Assigned to an individual a. The name embossed on the PCard is the only individual who may use this card b. With approval of a PCard Approver, the Cardholder may make purchases on behalf of another staff member, but under no circumstance may a Cardholder lend their PCard to anyone else c. The maximum spending limit that may be authorized is $1,500 (Charges over $1,500 require a PO and must be completed by the Business Services Office) 3. Lodging PCard - Assigned to a site a. Held and distributed by the Cardholder b. Any member of the site that the PCard is assigned to, and who has purchasing privileges, may obtain the PCard for District approved overnight travel c. In lieu of a spending limit, all charges require an approved PO and must consist of only the cost of the room and any applicable fees, mandatory parking fees, and taxes. Responsibilities Overview PCard User responsibilities include, but are not limited to: 1. Obtaining authorization from a District Administrator to use a PCard, including the following approvals a. Type of purchase b. Maximum allowable amount of purchase c. Account number to be charged for purchase 2. Using the PCard for only the purposes intended in the above approval 3. Returning the PCard to the Cardholder, including all transaction documentations, such as receipts. 4. PCard Authorization Forms are limited to one-time use. Cardholder responsibilities include, but are not limited to: 1. Securing the physical PCard(s) 2

3 2. Obtaining and retaining proper documentation of PCard transactions and usage 3. Reviewing, reconciling and ensuring correct accounting codes for PCard transactions 4. Following up, promptly, with vendors for returns and disputed charges o All returns must be made for credit to the PCard only. No cash returns are permitted. 5. Providing District Tax Exempt Certificate to vendors and verifying no tax was charged o If tax was charged, request an immediate refund credited to the PCard 6. Promptly notifying the Business Office of any known or suspected fraudulent activity regarding the PCards, including lost or stolen PCards 7. Complying with all other applicable District policies and procedures Program Administrator responsibilities include, but are not limited to: 1. Overseeing the Program 2. Updating policies, procedures, and manuals for the Program 3. Processing new PCard requests and closing or suspending existing PCards 4. Making adjustment and changed to PCard blocks, limits, and other information 5. Program training for District staff Business Office responsibilities include, but are not limited to: 1. Performing audits of PCard usage and transactions a. To be done monthly b. Notification of audit exceptions will be delivered to the Cardholder and/or PCard Approver via 1. Retaining documentation of audits, transactions, and related information Authorization for Use 1. The issuance of a PCard, to a Cardholder or PCard User, is strictly prohibited prior to receipt of a signed agreement from the employee. 2. Only the employee to whom the card is issued, or checked out to, is authorized to use it. Permitting another employee to use a PCard under your responsibility is strictly prohibited. Purchase Limits, Restrictions, and Blocks 1. Cash advances are permanently blocked on all PCards. 2. Spending limits are established by the Program Administrator and take into consideration the cardholder job responsibilities, along with the types and frequency of purchases. 3. Spending Limits are set on both a monthly cumulative and single purchase limits. Purchases that exceed these limits will result in the PCard being declined by the vendor. 4. Spending Limits can be temporarily or permanently changes by requesting approval from the Program Administrator. 3

4 Requesting the Use of a Small PCard All employees who make purchases as part of their job duties may request the use of the Small PCard. The Cardholder is the first contact for requesting use of the card. 1. All employees using a Small PCard for purchases will complete an Employee Use Agreement form. 2. The PCard User completes a PCard Authorization Form for each desired purchase, and has it approved by the PCard Approver. 3. The PCard User presents the approved PCard Authorization Form to the Cardholder to receive the PCard. Placing Orders The District has contracts and pricing agreements with several vendors, and is also able to take advantage of several Group Purchasing and State of WI contracts. These contracts and pricing agreements often include free shipping on purchases. To ensure best overall value of purchases, please keep these in mind. All Purchases 1. Cardholder will inform vendor prior to purchase that the District is Tax Exempt, and send any requested verification, including a District Tax Exempt Certificate. 2. PCard User will ensure that no State of Wisconsin sales tax was charged and that both the line item and total purchase prices are correct. 3. PCard User will obtain a purchase receipt or confirmation and turn in to the Cardholder for retention. In Store Purchases 1. Review cash register and receipt prior to signing for purchase to ensure: a. Sales tax was not charged b. Any discount offered was included c. Total purchase price is correct 2. All items purchased over the counter must be immediately available at the time of purchase. No backordering of merchandise is allowed. Telephone Orders 1. Always inquire about and confirm the following before a final purchase is made: a. The order is tax exempt, and the vendor s policy on tax exempt purchases b. If the goods or services are available and meet specifications c. The cost of shipping and handling to be applied to your transaction d. An estimated delivery date e. Any special delivery requirements the vendor may require f. Complete shipping address including PCard User s name, school or location name, and phone number; ask that this information be included on the shipping label and packing slips g. You may wish to ask that an order acknowledgement and/or shipping notification be sent to your address or faxed to you 4

5 2. Retain written documentation detailing vendor, date, name of person order was placed with and telephone number, line item detail of each item ordered, total cost including shipping, order number supplied by the vendor, and anticipated delivery date. Internet Orders 1. Ensure website security before placing internet orders. 2. Make sure that you are not charged sales tax. 3. Make sure that you understand the shipping and handling terms and costs. These costs can have a huge impact on total cost. Ensure there are no special shipping needs for your order. 4. Ask for an order acknowledgement and/or shipping notification to be sent to your District address to provide additional documentation. 5. Retain documentation: Print order page during purchasing process, order acknowledgement, and packing slips or invoices included with delivery. Fax Orders Fax orders are strongly discouraged, as we have no control over the security at the site where the fax is being sent. Faxing PCard orders should only be done if all other methods cannot be utilized. If you do need to fax: 1. Never leave the form unattended at the fax machine. 2. Retain a copy of the fax order form for your records. 3. Call vendor and confirm receipt of fax order. 4. Ask for an order acknowledgement and/or shipping notification to be sent to your District address to provide additional documentation. Lodging Each building will be assigned a Lodging PCard. These PCards will be in the name of the building and are to be used for lodging expenses associated with district approved overnight travel. 1. All lodging paid for on Lodging PCards must first have a corresponding approved purchase order. 2. Provide the District Tax Exempt Certificate to the lodging vendor. 3. Only the cost of the room and any applicable fees, mandatory parking fees, and taxes (if an out of state vendor does not accept the District Tax Exempt Certificate) may be charged to the Lodging PCards. 4. No incidentals are to be charged to the Lodging PCards. 5. The employee must request a folio from the hotel to be turned into the office when the PCard is returned on the next business day after travel. Gift Cards/Certificates 1. All gift cards (including but not limited to cards, certificates, itune or other app store cards) must first have a corresponding approved purchase order. 2. Gift cards may not be used for compensation purposes 3. A Gift Card/Incentive Form must be completed and submitted to the Business Services Office upon disbursement of the gift cards/certificates. 5

6 Unauthorized Purchases A cardholder who makes unauthorized purchases or carelessly uses the PCard may be liable for the total dollar amount of such unauthorized purchases, plus any administrative fees charged by the Business Office in connection with the misuse. 1. Personal Purchases are strictly prohibited a. Use of the PCard for personal identification is also prohibited 2. Purchases intended to bypass any District purchasing procedures or policies 3. Purchases split to circumvent purchase limits or competitive pricing/bidding requirements 4. Business related meals or travel that is not pre-approved or authorized by the Program Administrator 5. Alcoholic beverages, drugs, or pharmaceuticals 6. Gift Card and/or Gift Certificates 7. Hazardous Materials 8. Computer Software, hardware or any auxiliary device that works in conjunction with a computer, unless specifically approved by the Director of Technology Services 9. Purchases that require a contract, unless contract has been preapproved and signed by the Program Administrator 10. Consultants or temporary help 11. Purchases from companies outside of the United States (unless prior approval granted by Director of Business Services) 12. Parking tickets, speeding tickets, or other vehicular tickets or fines 13. Fuel for your personal vehicle during business travel a. Fuel and mileage for business travel using your personal vehicle will be reimbursed utilizing the District s Expense Reimbursement procedures 14. ing PCard information, or any other non-secured ordering, is prohibited. Revised 12/07/15 6

7 I hereby acknowledge that it is my responsibility to follow the Purchasing Card Program Employee Use Agreement. I have reviewed and understand this agreement. Employee Signature Printed Name Date 7