COUNTY OF MONTEREY PROCUREMENT CARD PROGRAM

Transcription

1 COUNTY OF MONTEREY PROCUREMENT CARD PROGRAM

2 COUNTY OF MONTEREY PROCUREMENT CARD PROGRAM Points of Contact County Program Coordinator The County Program Coordinator is the Purchasing Manager. The Coordinator is the County s point of contact for training and logistics with the State of California and US Bank. County Billing Contact The County Billing Contact is the Auditor-Controller s Department, Accounts Payable section. The County Billing Contact is the County s point of contact for any billing related issues with US Bank. What can I buy? The procurement card may be used for any purchase normally done with a Blanket Purchase Order, Confirming Requisitions, Confirming Purchase Order and claims. The following table describes some types of permitted purchases using the procurement card and some types of prohibited purchases. Permitted Purchases Prohibited Purchases Equipment, parts, materials and supplies for maintenance and repair that were once established on blanket orders. Personal items, gifts, cards, flowers, donations, decorations, and alcohol. Items required in the field. Fixed Assets Books, periodical publications and Room service, movies, etc. subscriptions. Office supplies. Purchase of employee meals (per diem). Food and related supplies for bona fide Purchase of firearms, liquor, or tobacco. Business Meetings with agendas. Airline travel. Rental or lease of land or buildings. Hotel Lodging. Lease or purchase of fixed asset equipment. Vehicle rental. Purchases that require other departmental signature; e.g., computer hardware, computer software, and telephone equipment hooked up to County phone system. Emergency repairs to county vehicle. Cash advances Airport parking. Personal services. Departmental supplies. As determined by departmental policy Each department, with the assistance of the County Program Coordinator will determine the types of products authorized for purchase with the procurement card and the dollar limits for each Cardholder before cards are issued to the user. Operational need determines the types of purchases for each individual user and may vary from department to department. 2

3 Signing Up for the Procurement Card Who should sign up? Departments or agencies that process a large number of Blanket Purchase Orders (Blankets) annually should consider signing up. Blankets are costly to process and usually take longer to pay the supplier. Some suppliers do not accept Blankets. When this happens, County buyers have to search for other suppliers who will accept Blankets, and the item purchased may eventually cost the County more. What do we have to do? Contact Contracts/Purchasing Departments wishing to participate in the procurement card program should contact the County Program Coordinator ( ). The Program Coordinator will provide information about the program to guide you through the sign-up process. Identify Cardholders and Associated Personnel Each department will need to identify their individual Cardholders. The typical Cardholders will be those individuals who handle most of the purchasing duties for your department/division. Each unit will also need to identify: A Program Coordinator (someone who will be responsible for the program in your department A Unit Billing Office Contact (someone to pay the bills), and An Approver (someone to monitor the Cardholder transactions). A Dispute Office Contact (someone to resolve disputed charges). Write Departmental Procurement Card Policies and Procedures Each department will have to write their own procurement card policies and procedures to identify the specific needs of your department. Each department must complete their own policies and procedures and turn them in to the Program Coordinator for review and approval before cards are issued to the users. The Program Coordinator has a basic policy and procedure manual for your use. Auditor-Controller s Department and General Services Department, Purchasing Division The Auditor-Controller and Contracts/Purchasing Department will review and approve your department s policies and procedures. They will also perform spot audits of department s procurement card records. Cardholder Training Each Cardholder will receive basic Cardholder training from the County s Program Coordinator or designee and Auditor-Controller s Department prior to the issuance of their cards. Cards will not be issued without the Cardholder attending the proper training. The County s Program Coordinator and Auditor-Controller s Department will train all Program Coordinators and other personnel as required prior to the issuance of the departments cards. Unit Program Coordinators may request additional training by contacting the County Program Coordinator. 3

4 COUNTY OF MONTEREY PROCUREMENT CARD PROGRAM POLICIES I. GENERAL INFORMATION A. Spending limits. Departments will, in conjunction with the County Program Coordinator, establish the maximum spending limits for each Cardholder in their department. These spending limits may be raised or lowered depending on the needs of each department. Cardholders will be provided with information on the maximum amount that they may spend per day and per month prior to their cards being issued. B. Transaction limitations. If the single amount of the purchase exceeds the cardholder s single transaction limit (including Sales tax and/or other applicable charges), the purchase will not be permitted. US Bank allows each Cardholder to make five purchases a day. The County Program Coordinator, in Contracts/Purchasing Division must authorize additional purchases. C. Late fees. US Bank charges a late fee for all statements not paid within 40 days of the billing date. The late fee is adjusted annually (August 1) and is based on the annualized state of California Pooled Money Investment Account rate. To avoid a late charge, units MUST meet established payment deadlines. D. Restrictions. Cardholders are subject to, and must adhere to, all County procurement policies and procedures as outlined within the State and Federal Purchasing Codes, County Code and Policies, and the Contracts/Purchasing Manual. The County s procurement card is to be used for Official Use Only. Intentional use of the procurement card for anything other than official County business will be considered as an attempt to commit fraud against the County. Proof of such fraud may result in immediate cancellation of procurement card privileges, and the County may initiate other disciplinary actions. THE PROCUREMENT CARD MAY NOT BE USED FOR ANY PERSONAL PURCHASES. E. Splitting purchases. Purchases made using the procurement card may not be split to circumvent procurement policy. F. Purchasing methods. Cardholders may use the procurement card to purchase goods in person, by telephone, by FAX, or by mail. The procurement card may be used at any business establishment that accepts VISA cards for payment. If a supplier does not accept VISA cards and would like to become a VISA authorized merchant, they should contact Purchasing. G. Local purchases. A Cardholder that is out in the field may purchase parts or supplies from a local supplier rather than spend the time to drive across town to the supplier on contract. These special types of purchases must be documented on the Procurement Card Daily Logs. H. Responsibility. Procurement cards are issued to individual County employees and cannot be issued to a unit or department. Cardholders are responsible for the physical security of their 4

5 card and for all charges appearing on their monthly statement. Although no other individual may use the card, another person may pick up and sign for receipt of merchandise ordered by the Cardholder. I. Personal credit/background investigations. Neither Monterey County nor US Bank will conduct a personal credit or background investigation of past credit history for those individuals selected as Cardholders. Procurement cards are issued based on the full faith and credit of Monterey County. J. Card appearance. The Monterey County procurement card is a standard VISA card issued by US Bank. The card has the Cardholder s name embossed on it. It has been designed to avoid confusing it with other personal credit cards. The County seal and the words County of Monterey appear in the upper left corner of the card. The Monterey County procurement card may be used just like any other credit card. K. Card issuance. The procurement card is issued to the Cardholder for use by that person only. Cards cannot be issued as departmental, unit, or divisional cards. The procurement card is to be used only by the Cardholder while on official County business. No other staff member, family member, supervisor, or person may use this card. L. Revocation of privileges. Procurement credit card privileges can be revoked at any time if a Cardholder misuses the procurement card as defined in this documentation. M. US Bank monitoring. US Bank is authorized to monitor the County s usage of the procurement card and will not permit purchases to exceed the established limits. US Bank will verify that commodity purchased is permitted. II. ORGANIZATIONAL RESPONSIBILITY The procurement card program has six levels of organizational responsibility as described below. A. US Bank (Level One). US Bank is the contractor that provides procurement cards to selected Cardholders. Each month (normally on the twenty second) US Bank will provide each Cardholder with an itemized statement of charges. Each Approver and Unit Billing Office Contact receives a summary statement of all Cardholder transactions for their unit. US Bank also monitors Cardholder activity as well as established Cardholder limits. US Bank will also provide special account activity reports upon request. B. State of California, Department of General Services (Level Two). For the County s program, the State of California is a resource and training agency and does not exert any level of control over the County s program. C. Monterey County, Program Coordinator (Level Three). An individual in the Contracts/Purchasing Department will be designated as the County Program Coordinator. In addition to closely monitoring the program, the Program Coordinator also: 1. Acts as liaison between the County and US Bank, 2. Orders and secures all un-issued procurement cards, 3. Develops county wide policies and procedures, 5

6 4. Provides training for Cardholders, managers, and accounting staff; and 5. Maintains Cardholder limits and merchant codes available for use 6. The Program Coordinator assists units to resolve conflicts between the County and US Bank or suppliers that may arise from the use of procurement cards. Units will exhaust all efforts to resolve differences at the Cardholder and unit level prior to involving the Program Coordinator. D. The County Auditor-Controller pays US Bank after verifying that the unit s reconciled and authorized claim for payment equals the amounts shown on the monthly statements less any credits. They also perform frequent compliance audits and assist in monitoring the program. E. Units (Level Four) (From this point forward Unit will be referred to as Unit). A unit is defined as an entity that has a unique County unit identification number for accounting and budgetary purposes. At a minimum, each unit will have a Unit Program Coordinator, a Unit Billing Office Contact, a Unit Dispute Office Contact, an Approver(s), and Cardholders. Note: the Unit Program Coordinator duties may be assigned to one person in the unit, but must not be assigned to Cardholders). 1. Unit Program Coordinator (Level Four). Each unit will have at least one unit Program Coordinator. This individual coordinates all issues regarding their unit s procurement card program and the County Program Coordinator at General Services. 2. Unit Billing Office Contact (Level Four). The unit Billing Office Contact is responsible for making sure that each unit s payments are processed on time. It is essential that the Unit Billing Office Contact makes sure that the final posting to the County s financial and accounting system is completed by the 10 th of the month following the billing month when applicable, forwarding copies of appropriate documentation to Auditor-Controller s Department Accounts Payable. 3. Unit Dispute Office Contact (Level Four). The Dispute Office Contact attempts to resolve all disputed transactions between Cardholders, suppliers or US Bank before involving the County Unit Billing Office Contact (Auditor-Controller s Office). A. Approver (Level Five). The Approver(s) should be a supervisor(s) who has a direct working relationship with the Cardholder(s). The Approver should be at a managerial supervisor position or higher and cannot act as an Approver for their own purchases. This person is responsible for: 1. Accumulating the Cardholder copies of sales drafts, charge slips, procurement card daily log, and any other supporting documentation, 2. Assisting the Cardholder in reconciling sales drafts and charge slips to the monthly billing statement, 3. Preparing the monthly payment authorization with program accounting and 4. Processing procurement card transaction information into the County s financial and accounting system. The Approver may complete all accounting documents for the Cardholders at their location. However, both the Cardholder and the Approver must attest that all charges on the monthly billing statement are allowable purchases based on County policy. The monthly statement for 6

7 each Cardholder, along with all supporting documents, should be forwarded to the Unit Billing Office Contact for appropriate approval by the unit s supervisor. G. Cardholder (Level Six). The Cardholder is responsible for ensuring the procurement card is used in accordance with all County purchasing regulations, policies and procedures. The Cardholder is also responsible for the physical security of the card. Cardholder original copies of sales drafts, Procurement Card Daily logs and supporting documentation must be forwarded to the Cardholder s Approver during the first week of the following month. The Cardholder must verify and confirm all purchases recorded on the monthly statement. III. PROHIBITED USES OF THE PROCUREMENT CARD A. Prohibited purchases. The procurement card may not be used for any of the following transactions listed on page 2. B. Misuse of card. Violation of the authorized use of the procurement card by the Cardholder will result in disciplinary action and loss of card privileges. 7

8 COUNTY OF MONTEREY PROCUREMENT CARD PROGRAM PROCEDURES 1. HOW TO OBTAIN A PROCUREMENT CARD A. Procurement cards will be issued to those individuals who are normally involved in the day-today purchasing function for each unit. Each unit s Program Coordinator will identify those positions and determine the number of Cardholders required. B. The Unit Program Coordinator will contact the County Program Coordinator in Contracts/Purchasing Department, and provide the name(s) of individuals selected as Cardholder(s). C. When US Bank issues the requested procurement card(s), the selected employee(s) will attend a mandatory Cardholder training session, sign the Cardholder use agreement form and be issued their procurement card. D. The employee activates the procurement card by calling US Bank at US Bank requires Cardholder identification prior to activation of the procurement card. 2. USING THE PROCUREMENT CARD A. The procurement card may be used to make the following types of purchases: 1. Purchases that are normally completed on a Blanket Purchase Order (Blankets), that fall within the Micro and Mini Purchases as outlined within the County Purchasing Manual. 2. Equipment, parts, materials and supplies for maintenance and repair, and other miscellaneous items. 3. Items required in the field. 4. Books, periodical publications and subscriptions. B. The procurement card may not be used for the following types of purchases. 1. Personal services. 2. Cash advances. 3. Purchase of firearms, liquor or cigarettes. 4. Rental or lease of land or buildings. 8

9 5. Rental or lease of fixed asset equipment. 6. Purchase of computer hardware or software. C. The unit identifies the need for a particular product and determines where this product may be obtained. If Contracts/Purchasing has established countywide contracts for certain types of supplies, Cardholders are expected to procure those items from that supplier (e.g., office supplies, janitorial supplies). D. Cardholder responsibilities. 1. Only the Cardholder may use the procurement card to make purchases. a) The Cardholder may make a telephone purchase and have another employee pick up the product, but the Cardholder is ultimately responsible for the charge. b) The Cardholder may not give his/her card to another employee and have that employee purchase the item. c) The employee named on the procurement card is the only person authorized to purchase items and is the only person allowed to make telephone transactions using that procurement card. 2. The Cardholder locates a supplier who has the required items and places an order for the items by any of the following methods: a) In person, b) By telephone, c) By facsimile, or d) By mail. 3. On all telephone orders, the Cardholder must obtain a confirmation number at the time the order is placed. 4. The Cardholder must obtain an itemized listing of all items purchased at the time of purchase. If the sales draft does not itemize the items purchased, the Cardholder must obtain from the supplier a separate, itemized sales receipt at the time of purchase. This is also true for telephone, fax, or mail orders. 5. The itemized sales draft, charge slip, or priced out packing slip must include the following: a) Description of items purchased, b) Quantities purchased and price per item, c) Total dollar amount of the transaction, d) Total amount of sales tax, if any, e) Total amount of shipping charges, freight, or other applicable charges, if any, f) Date of transaction, g) Name of Cardholder and/or credit card number, and h) Name of the merchant and the merchant s identification number. 6. The Cardholder must verify that the charges on the sales draft equal the sales receipt before signing the sales draft. The items received must also be compared to the items listed on the sales draft. 7. The Cardholder keeps the Cardholder s copy of the sales draft and obtains a sales receipt from the merchant. 9

10 8. For orders that involve shipping the purchased items at a date later than the order (back orders), remind the supplier that the charge cannot be processed until the items are shipped (exceptions: magazine and newspaper subscriptions). E. Procurement Card Daily Logs of all credit card purchases or returns are required. This log allows Cardholders to chronologically record Cardholder transactions. The log is used to reconcile monthly statements. 3. DISPUTED AND RETURNED ITEMS A. Disputed charges 1. Cardholders will compare the monthly Cardholder statement to their supporting sales documentation (receipts or the customer copy of sales drafts) for each transaction on the statement. Any differences must be resolved by completing a Cardholder Statement of Questioned Item (CSQI) form. The CSQI form must be submitted to US Bank within 60 days of the Cardholder statement in which the charge in question originally appeared. 2. To return a disputed charge or improperly charged item, the unit s Billing Office Contact will prepare a CSQI form and submit it with all supporting documentation (copies of sales drafts, credit slips, etc.) to US Bank. The Cardholder must sign this form. US Bank guidelines should be checked to see if the return is allowed. The address for US Bank is: U.S. Bank Services P.O. Box 6335 Fargo, ND This CSQI form lists the most common dispute reasons. It should be used to make sure a valid dispute exists. 4. The following items cannot be disputed: a) Sales tax or shipping/handling charges or b) Items returned for credit between billing cycles (these items must be paid for on the monthly statement, as the credit will appear on a subsequent monthly statement). B. Returned Items 1. In the event that a unit finds an item purchased with the procurement card is not acceptable, the Cardholder must first try to resolve the issue with the supplier. If the supplier refuses to accept the returned item and issue a credit slip, the Cardholder will contact the Approver for assistance in resolving the matter. If the problem cannot be resolved at the unit level, the Cardholder will complete a CSQI form and explain, in writing, the reason that the monthly statement will be paid short. The CSQI form and supporting documentation will be sent to US Bank at the address noted above (3, A, 2). 2. To receive proper credit for returned items, the Cardholder must obtain a credit receipt from the merchant when returning items. The credit slip should be attached and recorded into the Procurement Card Daily Log and forwarded to the unit s Approver. 3. If a unit is incorrectly charged for an item (item charged, not received), the Cardholder must complete a CSQI form and provide an explanation of the error. 10

11 4. REPLACING OR RETURNING PROCUREMENT CARD A. Lost or stolen cards: The Cardholder must telephone US Bank at to report a lost or stolen procurement card. The Cardholder must also submit a memo to the Unit Billing Office Contact when the loss is discovered. The Unit Billing Office Contact will forward the memo documenting the lost credit card to the County s Program Coordinator. US Bank will issue a new card to the Cardholder within two days after notification of the loss. However, the new card will not be issued to the employee until the County s Program Coordinator receives the memo. B. Worn or defective cards: In case a card becomes worn or defective and needs replacement, the Cardholder will request a replacement card through the Unit Billing Office Contact. The Unit Billing Office Contact will send a memo along with the defective card to the County Program Coordinator requesting a new card. C. Termination or reassignment of the Cardholder: Upon termination of County employment or upon transfer to another unit, the Cardholder will immediately return their card to the Unit Billing Office Contact or Approver. The Unit Billing Office Contact will send a memo along with the card to the County Program Coordinator requesting the card be voided since the employee will no longer be a member of that unit. 5. MONTHLY BILLING STATEMENTS A. Each month US Bank mails a statement of account to the Cardholder and a billing account summary to the Approver. The billing cycle ends on the 22 nd of each month. The statement from US Bank is mailed on, or about, the same date. Payment is due 40 days after the billing date. Units must process the monthly credit card invoices promptly to insure input to the County s financial and accounting system will occur not later than the 10 th of the following month. B. The envelope containing the statement of account should be date and time stamped upon receipt and retained to document when the statement was mailed by US Bank and when it was received at the unit. If the statement is not received by the first of the following month, the Unit Billing Office Contact should call US Bank at and request a copy of the statement of account be faced to the unit. C. Upon receipt of the statement of account, each Cardholder must review the statement to ensure all transactions are correct and that all charges are valid. Procurement Card Daily Logs must be reconciled and signed at this time. Once this review is completed, the Cardholder must sign the statement of account and forward the original of the statement of account, Procurement Card Daily Log, and all original supporting documentation, to their Approver no later than the 5 th of the following month. D. The Approver will review the Cardholder statements for accuracy and for adherence to County purchasing and procurement card guidelines. If all Cardholder statements are correct, the Approver will sign the Procurement Card Daily Log and forward the statement of accounts, the Procurement Card Daily Logs, and supporting documentation to their Unit Billing Office Contact. Any irregular transactions should be referred to the Cardholder for corrective action. E. Each unit will consolidate all Cardholder statements into one claim. A spreadsheet or other means may be used to summarize and track Cardholder charges for the period. 11

12 F. The Unit Billing Office Contact will complete a Notification of Invoice Adjustment (NIA) form to explain the reason for any non-payment of charges. The NIA form summarizes all CSQIs for each Cardholder in the unit. This information should be forwarded to the Auditor-Controller Office. G. The original procurement card statement and supporting documentation must be filed and retained for five years in the Unit Billing Office. All information pertaining to current or past procurement Cardholders or account information (especially credit card numbers) must be maintained in a locked file cabinet. 6. DOCUMENTING YOUR PROCUREMENT CARD PURCHASES AND MAKING CLAIMS A. CARDHOLDER Cardholders will maintain a Procurement Card Daily Log. Separate logs must be maintained for each procurement card. For each page of the log the following information will be entered: 1. Your name exactly as it appears on the Procurement Card. 2. Your work telephone number. 3. The last 4 digits of your procurement card account number. 4. Your Procurement Card Account Number. 5. The three digit Monterey County Fund Number for which the procurement card has been assigned. 6. The three digit Monterey County Unit Number for which the Procurement Card has been assigned. As each transaction is made the following information must be logged: 1. The date of each transaction. 2. The name of the vendor from whom each purchase was made. 3. A concise description of each item purchased and the purpose (i.e. office supplies for Monterey Office). 4. For telephone orders only, enter the confirm/tracking # of the order. a) The appropriate Monterey County Organization Number for the purchase. b) The appropriate Monterey County Object Code (Expenditure) for the purchase. c) Optional Enter the Monterey County Reporting Category if applicable for When the monthly Cardholder Statement of Account is received the Cardholder must reconcile the statement with Procurement Card Daily Logs as follows: 1. In the column labeled C on the daily logs, the Cardholder will complete as follows: a) - If the charge appears on the statement, you have a receipt and you agree with the charge. b) R - If you are missing a receipt and a substitute receipt is being included. c) D - If you are disputing the charge. These items must be entered into next month s logs until settled. d) Blank - If the charge does not appear on the statement. These items must be entered into next month s logs. 2. Leave the Column marked R Blank. For Approver use only. 12

13 3. Total all & R transactions by Unit and Object - Post to the last page in the reconciliation box. Post the sum. 4. Enter the billed amount from the monthly statement. 5. Enter the total of all disputed amounts if any. Include copies of dispute forms (CSQI) for each disputed transaction. 6. Subtract b) Disputed $ s from a) Billed $ s and enter. 7. Enter the Claim $ s from the Account Reconciliation box (follow the arrow). 8. Subtract d) Claim $ s from c) Subtotal. This must always equal Zero! If it does not equal zero the form is incomplete! When the form is complete and reconciled, sign and date in the signature box. Sign and date the monthly statement. Send the signed and dated monthly statement, the signed, dated and reconciled Procurement Card Daily Logs, receipts, substitute receipts and disputed charge copies to your Approver no later than the 5 th of the following month. * Note Accounting information (Department, Unit, and Object) may be completed by the Approver. In such cases, the Cardholder must total all & R transactions, post that number to the Claim $ box in the lower right corner of the form and continue with the reconciliation process. When received, the Approver will complete the accounting information for each transaction, then summarize that information by Unit and Object, reconcile it to the Claim $ already posted by the Cardholder, and posted it in the Account Reconciliation box. B. APPROVER The Approver is responsible for reviewing and approving procurement card purchases and supporting documentation. When the Approver receives required information from the Cardholder, the Approver will complete the following for each procurement card: 1. Verify the Card Number on the daily log 2. Review each logged transaction for appropriateness and adherence to County policy 3. Verify the accounting for each logged transaction 4. Review and verify the receipt, substitute receipt, CSQI form and any other document included to support the transaction 5. In the column marked R put a when the charge appears accurate and complete with supporting documentation 6. Review the math and account reconciliation for accuracy and completeness 7. Resolve any problems with the Cardholder 13

14 When the Approver is satisfied that all transactions are appropriate, that the supporting documentation is satisfactory and that the account reconciliation is correct, the Approver will sign and date in the Signature Block on the reconciliation page. All documentation will be sent to the Unit Billing Office Contact with sufficient lead time to be processed and forwarded to the Auditor/Controller office by the 10 th. C. UNIT BILLING OFFICE CONTACT The Unit Billing Office Contact is responsible for collecting all procurement card documentation for the billing cycle and ensuring the invoice is properly paid. The Unit Billing Office Contact will perform the following each billing cycle: 1. Ensure documentation for all departmental Procurement Cards have been received no later than the 5 th of each month 2. Consolidate account reconciliation information from each procurement card by Department and Unit. 3. Prepare and sign one Procurement Card Claim for Payment form for each unit 4. Prepare a Notice of Invoice Adjustment form when the amount to be paid is different from the invoice amount 5. Attach to the Procurement Card Claim for Payment form an adding machine tape reconciling invoice amount with claimed amount 6. Forward the completed Procurement Card Claim for Payment form for final approval for payment 7. Forward the approved Procurement Card Claim for Payment form to data entry for online Payment Voucher input when applicable 8. For each Unit, forward the approved Procurement Card Claim for Payment form, copies of each Procurement Card Daily Logs and Notice of Invoice Adjustment form to the Auditor-Controller for processing and payment no later than the 10 th of each month 9. File all supporting source documentation for audit purposes including original receipts; original signed Procurement Card Daily Logs, copies of Procurement Card Claim for Payment forms, Notice of Invoice Adjustment forms, and Cardholder Statement of Questioned Items forms (CSQI), etc. All source documentation is subject to periodic audit. 7. SALES TAX CALCULATION The Unit Billing Office Contact for each unit must assure that a completed Sales Tax Log for all out-of-state sales tax not billed by the supplier is submitted to the Auditor-Controller s Department with procurement card claim for payment documentation. This log, along with copies of the monthly statements highlighting the taxes not billed, should be sent to the Auditor-Controller s Department. 8. DUTIES AND RESPONSIBILITIES The position titles used in this section are reflective of personnel who generally should be assigned these duties. These positions may not reflect the organizational make up of your unit. The size and function of your unit may require your unit to assign these functions to other personnel. 14

15 A. Auditor-Controller s Department 1. They review the monthly-consolidated statement from US Bank and match those totals with the entries submitted from each unit. 2. The Auditor-Controller s Department Contact reconciles any differences due to unprocessed credits based on information submitted by the units. 3. They ensure that US Bank is paid by the 20 th of the month following the statement date. 4. They perform random post audit reviews of procurement card transactions. B. Contracts/Purchasing, County Program Coordinator 1. Acts as liaison between the units and US Bank support personnel. 2. Provides training for procurement card personnel. 3. Submits new account data and updates account information as necessary. 4. May perform random post audit reviews of procurement card transactions. C. Units The following positions will be staffed in each unit and one individual may fill one or more of these positions. A Cardholder cannot be appointed to any of these positions. 1. Unit Program Coordinator. The Unit Program Coordinator processes all requests for procurement cards (including new cards, changes in card limits, lost cards, replacement cards, termination of Cardholders, etc.) through the County Program Coordinator located at the Department of General Services. a) The Unit Program Coordinator acts as the unit s representative for the procurement card program by coordinating issues within the unit, the Auditor- Controller s Department and Contracts/Purchasing. b) The Unit Program Coordinator coordinates with the County Program Coordinator located in Contracts/Purchasing for any necessary training and procurement card supplies. They also act as their unit s program advisor and randomly monitor Cardholder transactions. c) The Unit Program Coordinator reviews all monthly procurement card transactions, and assists, if necessary, to ensure timely payment of invoices and initiates corrective action if procedures are not being properly followed. d) The Unit Program Coordinator is responsible for the submittal of all procurement card claim forms and the final posting to the County s Financial and Accounting System. The final must be done by the 10 th of the month following the invoice month. The following positions are usually found in most County units. They are described here so that units may identify the duties and level of responsibility for each position. Units 15

16 may use this as a guide to identify the levels of control for their procurement card program. Comparable class levels may also be used. 1. Division Manager/Department Head a) Can serve as an Approver b) May review monthly Cardholder statements and supporting documentation after they have been reconciled and signed by Cardholder and account clerk. c) May sign the monthly statements to indicate approval for all purchases in the billing period. d) May be part of the review and approval process, when done, they will return the statements and supporting documentation to the account clerk for processing. 2. Approver a) Must review each Cardholder s account summary statement and supporting documentation. b) May sign all documents and submit them to the account clerk for prompt payment. 3. Clerical Supervisor a) Will not serve as an Approver b) May assist in the monthly Cardholder statements and supporting documentation. When reviewing the purchases, the clerical supervisor should audit each purchase for compliance with County purchasing guidelines and for procurement card program guidelines. Inappropriate transactions will be referred to the unit s Program Coordinator and the County s Program Coordinator. 4. Account Clerk/Accounting Technician a) Will not serve as an Approver b) May be used to accumulate, review, and process sales drafts, credit slips, and the transaction log for the Cardholders. However, each Cardholder is still accountable for all transactions that appear on the monthly statement. c) May accumulate all documents related to credit card purchases during the month for each Cardholder. d) May check all documents for completeness and insure that: 1) Documents are completely filled out. 2) All documents contain two signatures (unless the supervisor is a Division Manager). 3) Program coding is correct. e) May verify that the supporting documentation is adequate to support the purchase. f) If the Cardholder does not submit the required documents or sufficient supporting documentation, the Account Clerk/Account Technician will return the incomplete billing statements to the Cardholders. g) May prepare and submit the required forms for returned or disputed items. 16

17 5. Cardholder a) Cannot serve as an Approver for their own credit card account b) The Cardholder determines the need to purchase items that are not available from standard County procurement sources and which will cost less than c) $1,000 per transaction, including applicable sales tax and any freight/shipping charges d) The Cardholder obtains a sales receipt from the merchant and retains the Cardholder s copy of all sales drafts and receipts in order to reconcile their monthly statement e) The Cardholder is responsible for all items that appear on the monthly billing f) The Cardholder, or designated unit staff person, must reconcile the monthly billing and forward the billing with copies of all sales transactions to their Approver g) When making telephone orders, the Cardholder must get a confirmation number when placing the order 17