PURCHASING CARD PROGRAM PROCEDURES MANUAL

Transcription

1 PURCHASING CARD PROGRAM PROCEDURES MANUAL Updated January 2018

2 PURCHASING CARD PROGRAM It is the intent that the Purchasing Card Program provide an efficient and economical method for authorized employees to purchase and pay for items and services needed for proper public purposes. In addition, uploading transaction information to the County s financial system should be seamless. POLICY OVERVIEW Purchasing Cards will be issued to Horry County Government employees only, which will include elected officials for the purposes of this program. Special Boards and Committees are not eligible to receive or use any Horry County Purchasing Card. The employee s name must be embossed on the card. Exceptions allowed are for Divisional or Departmental Travel Only or Emergency Only cards, which are approved on an as-needed basis. Purchasing Cards will not be transferable between individuals or departments, except as noted above. Using a Horry County Purchasing Card to purchase gift cards that can be exchanged for cash is expressly prohibited. Each Cardholder (CH) will be assigned to a Department or Divisional area (group or sub-group), and Approver. In some cases, the Reconciler may perform the sign-off on behalf of the Cardholder. Approval workflows will be set up at the discretion of the Director of Procurement based on the guidelines contained herein. Each Card will be assigned a default accounting code as indicated on the card application and such application shall be forwarded to Purchasing Card Administrator / Manager for approval and requesting card from Card Issuer. Department Cardholder, Reconciler (if one is in the workflow), and Approver are responsible for review and audit of the transactions for all of their assigned Departments, including the correct account number allocation, comments, and sales tax coding. The Division and Department Directors must approve a request (application) for a card received from their assigned Departments and forward it to the Purchasing Card Administrator. The Department Director should assign the default account number, the Department Reconciler (if desired), and Approver. The Cardholder makes purchases (using established guidelines), reclassifies and applies the proper accounting number coding and tax (if necessary), keys in comments regarding each purchase, and reconciles charges to a weekly Cardholder statement. The Cardholder statement is downloaded into MUNIS by Finance. Statement download notifications are sent as downloads are made (via ). The Cardholder/Reconciler matches receipts to the statement and Releases the Statement into the MUNIS workflow for review and approval. Transactions are reviewed for validity and reallocation to the proper accounting codes. The person performing the Approver role shall also review each transaction. Approvals by Cardholders, Reconcilers, and Approvers need to take place in a timely manner following the end of each billing cycle. The Cardholder/Reconciler, or person identified within the department will upload all supporting documentation to each individual transaction in the MUNIS Software. The Cardholder or Reconciler will have the responsibility of adding the correct account code for a transaction, identifying transactions subject to sales and use tax, keying in comments, and adding attachments. Wells Fargo makes available online a consolidated invoice to Horry County Government at the end of monthly billing cycle which is typically the end of each month, which is accessible by the Procurement Department.

3 An ACH payment is required to be made to Wells Fargo within 7 days after the end of the billing cycle, which is typically the 7 th day of each new month. NEW..Effective in 2018: COMPUTER PURCHASE POLICY must follow the requirements contained within new policy. CARD ISSUER RESPONSIBILITIES Wells Fargo s services include issuing MasterCard Purchasing Cards to Horry County Government employees, providing electronic transaction authorizations, working with cardholders and others to settle disputes or errors, and billing Horry County Government for all transactions made using the cards. HORRY COUNTY GOVERNMENT RESPONSIBILITIES Arranges with the card issuer, Wells Fargo (WF), to have Purchasing Cards issued to the approved employees and agrees to accept liability for the employees use of the cards. Travel-Only and Emergency-Only Purchasing Cards, transactions processed using said cards, and required transaction documentation are the responsibility of the department director issuing the cards to their employees. It is the responsibility of department directors to ensure card users have been fully trained prior to issuing card to employee. Travel-Only and Emergency-Only Purchasing Cards shall not be issued to any person other than a current full-time, permanent Horry County employee. See attached; Appendix I-Additional Policies & Procedures for Emergency Only Purchasing Cards, Attachment 1 Dispute Form, Attachment 2- Receipt of Purchasing Card, Attachment 3- Receipt of TRAVEL ONLY Purchasing Card, Attachment 4- Receipt of EMERGENCY ONLY Purchasing Card, and Attachment 5- Training Confirmation Agreement. CARDHOLDER RESPONSIBILITIES The Cardholder (CH) shall only use the Purchasing Card for legitimate governmental business purposes. The Purchasing Card may not be used for Blocked Vendors Categories (Blocked MCC Codes); different vendors are blocked based on the type of purchasing card (i.e. travel-only, emergency-only or contract-only). Misuse of the card will subject the Cardholder to disciplinary action in accordance with Horry County Government Policies and Procedures relating to disciplinary action and termination for cause. The Cardholder must: Ensure the Purchasing Card is used for legitimate business purposes only. Verify that department funds (appropriations) are available in the applicable line item, prior to making the purchase. Coordinate with Reconciler and/or other department representatives to ensure enough available funds. Maintain the Card in a secure location at all times. Not allow other individuals to use their Purchasing Card or card number. This is aimed at using the card at physical merchant locations. Adhere to the purchase (credit) limits and restrictions of the Purchasing Card and ensure the total transaction amount of any single transaction is within designated limits. Obtain and reconcile all sales slips, register receipts, and/or Purchasing Card slips to MUNIS Cardholder statement once statement is released it will go to the approver. Failure to supply receipts will result in a program violation. Reclassify individual transactions to the appropriate accounting code(s) as necessary. If the needed account number and/or line item is not available in the MUNIS software, work with the Reconciler and / or Approver to submit the required form to IT for approval and have the number entered in the system. Notify Department Reconciler and / or Approver if the default accounting code should be changed for future transactions. Attempt to resolve disputes or billing errors directly with the merchant and notify Wells Fargo if

4 the dispute or billing error is not satisfactorily resolved by ing Wells Fargo the required Dispute Form (Attachment 1). CH should contact WF directly regarding disputes or lost / stolen cards only. Caller must know their Unique ID number. Never accept cash or any other form of credit (i.e. store card, gift card, store credit, check, or credit on future invoices) in lieu of a credit posted to the Purchasing Card account. Ensure that an appropriate credit for the reported disputed item or billing error appears on a subsequent Cardholder statement. Using a Horry County Purchasing Card to purchase gift cards that can be exchanged for cash is expressly prohibited. Identifying and notifying the Reconciler and / or Approver of transactions which require the submission of the sales and use tax to the Department of Revenue. If the CH did not pay the vendor (merchant) sales tax, then the transaction shall be processed accordingly through the MUNIS software. Immediately report a lost or stolen card to Wells Fargo at , Option 2 for Cardholder Customer Service, Sub-option 3 to speak to a client service officer. Immediately notify Reconciler and / or Approver of a lost or stolen Purchasing Card at the first opportunity during normal business hours or via to service.wellsoneservicecenter@wellsfargo.com. Return the Purchasing Card to Reconciler and / or Approver upon terminating employment with Horry County Government or transferring Departments within the Organization. If a vendor does not accept MasterCard, contact the Department Reconciler and / or Approver to determine if merchant will be used often enough for Procurement Dept. to contact them regarding accepting p-card. Report erroneous and emergency transaction needs to the Department Reconciler and / or Approver during normal business hours. Must receive and acknowledge training before receiving a Purchasing Card. DEPARTMENT RECONCILER / APPROVER RESPONSIBILITIES The Department Director will designate Reconcilers and / or Approvers. The Reconciler and Approver (Reconciler is considered a back-up sign-off of each transaction, or the sign-off on behalf of the Cardholder if they are unavailable. The Approver is the final level of sign-off/close out of transactions) must receive training before any employees in the assigned Groups may receive a Purchasing Card. Responsibilities include: Collect, review, and audit vendor receipts attached to the MUNIS Cardholder (CH) statements. Verify information submitted by CH is accurate and complete. Attach all CH charge slips and receipts in MUNIS for audit by internal and external auditors. Reviewing and approving Cardholder transactions in MUNIS software. Reviewing and changing valid accounting codes and sales tax coding for individual transactions in MUNIS. This review and edit must be performed in advance of the cut-off date established by the Finance Department. Attempting to resolve any disputes with merchant and / or Wells Fargo when not resolved by Cardholder. Notifying Purchasing Card Manager within 3 to 5 days of any unresolved disputes, prior to submitting a dispute form. A copy of the WF Dispute Form shall be forwarded to Purchasing Card Manager as well as any other pertinent information relating to the disputed transaction. Identifying and notifying Purchasing Card Manager of transactions which require the submission of use tax (sales tax) to the South Carolina Department of Revenue by using proper coding in the MUNIS software. If not performed in a timely manner it is the Responsibility of the Department to contact Finance for them to perform Manual Journal Ledger entries. Notifying Purchasing Card Manager of lost or stolen cards. Requesting, in writing, Purchasing Card Administrator / Manager to cancel a Cardholder s card (e.g. terminated employees, transferring departments, loss of purchasing card privileges) as requested by Department Director, Head or Assistant County Administrator. It is important to

5 note that once a card is deactivated or canceled, it cannot be re-activated; a new card must be issued which should be requested using an application. Collecting canceled cards from Cardholders and forwarding to Purchasing Card Manager. This shall include signing a witnessed form indicating the return of said cards to Procurement Department. The form is available on line on the HC Café. Notifying Purchasing Card Administrator/ Manager of Cardholder request(s) to have Wells Fargo set up a vendor to accept MasterCard. Assisting Cardholders with erroneous declines and emergency transactions. Insuring Cardholders and other program participants within their respective department have on-going training, as needed. PURCHASING CARD ADMINISTRATOR / MANAGER RESPONSIBILITIES The Procurement Department will assign a Purchasing Card Program Administrator / Manager to be responsible for the overall Purchasing Card program. Responsibilities include: Maintaining Horry County-wide Purchasing Card Program records and other approved documentation. Maintaining the Airport Purchasing Card Program separately, but in the same manner as the County-wide program. Ensuring Procurement Director approves major changes within the Purchasing Card program. Reviewing Department approved Purchasing Card applications for completeness of required information. Recommending application and purchasing authority delegation approval to Procurement Director. Ordering and receiving Purchasing Card from Wells Fargo. Securing revoked Purchasing Cards and submitting information to Wells Fargo. Ensuring that lost stolen cards have been reported to and blocked by Wells Fargo and taken to an inactive status in MUNIS.. Having Cardholder sign Cardholder Agreement (Attachment 2), signifying agreement with the terms of the Purchasing Card program, at the time the Purchasing Card is issued to CH but after CH has successful completed training. Handling disputed charges / discrepancies not resolved by Cardholder, Reconciler, or Approver. Processing change of default accounting codes as requested in writing, by Card Holder, Reconciler, or Approver. Reconciling Wells Fargo s bill to the CCER on-line billing reports and to the transaction totals to be posted to Horry County s accounting system. Preparing invoice for submittal to the Finance Department for payment. Authorize payment to the Finance Department of the billing statement from Wells Fargo. Reviewing and auditing usage of Purchasing Card data and purchase transactions for compliance with County s established Procurement policies and procedures, as well as specific Purchasing Card policies and procedures. Auditing administration of program. Reporting all audit findings to Procurement Director, and others as deemed necessary. Assisting the Department Purchasing Card Participants with erroneous declines and emergency transactions. Ensuring all Purchasing Card Participants are trained. Ensuring Cardholder is trained before releasing Purchasing Card. Updating the Purchasing Card Policies and Procedures Manual and other program-related documents. Ensuring correct documents are available on the County s Intranet. Continuing to optimize and enhance Purchasing Card Program for effectiveness and efficiency. CRITERIA TO RECEIVE A PURCHASING CARD Applicant must be a full-time employee or elected official of the Organization (Horry County Government). Applicant s request for a Purchasing Card must be approved by his / her Department Director

6 and Assistant County Administrator for Division. The request for a Purchasing Card shall be in the form of an application submitted to Purchasing Card Program Administrator / Manager. The Director of Procurement must agree to delegate purchasing authority to the applicant, as evidenced by his/her signature on the purchasing card application. Applicant must be assigned a Reconciler and / or Approver for sign-off (approval) purposes. Employee must review online training material before receiving their Purchasing Card. All participants in the program shall review Purchasing Card Training 1.0 or equivalent, MUNIS PCard Statement and Reconciliation, and the evidenced by a signed Training Confirmation Agreement (Attachment 5) Each individual Cardholder must sign a Cardholder Agreement (Attachment 2) prior to receiving their purchasing card. CARDHOLDER LIABILITY The Purchasing Card is a corporate charge card which will not affect the Cardholder s personal credit; however, it is the Cardholder s responsibility to ensure that the card is used within stated guidelines of the Purchasing Card Policies and Procedures Manual as well as Horry County Government Policies and Procedures relating to the expenditure of Horry County Government funds. Failure to comply with program guidelines may result in permanent revocation of the card, notification of the situation to management, and further disciplinary measures that may include termination. CARDHOLDER TERMINATION OF PURCHASING AUTHORITY The Purchasing Card Administrator / Manager may be required to close an account if a Cardholder: (a) transfers to a different department, (b) moves to a new job in which a Purchasing Card is not required; (c) terminates employment (d) needs a replacement card for certain reasons (i.e. name change, usage determined to be fraudulent) or (e) for any of the following reasons which will also subject Cardholder to a written violation, in accordance with Horry County Government Policies and Procedures relating to disciplinary action and termination for cause: The Purchasing Card is used for personal or unauthorized purposes. Accidental personal/unauthorized purchases must be credited back to the Purchasing Card, the Cardholder must pay for the personal/unauthorized purchase with their personal mode of payment, and a copy of all invoices and receipts pertaining to that personal/unauthorized purchase must be given to Procurement. The Purchasing Card is used to purchase alcoholic beverages or any substance, material, or service which violates policy, law or regulation pertaining to the Organization. The Cardholder allows their individual Purchasing card (has their name embossed on it) to be used by another individual. The Cardholder, Reconciler or Approver splits a purchase (or allows merchant to split) to circumvent the limitations of the Purchasing Card. The Cardholder uses another Cardholder s card to circumvent the purchase limit assigned to either Cardholder or the limitations of the Purchasing Card. The Cardholder fails to provide Reconciler or Approver with required receipts. Reconciler and/or Approver may be held responsible if Cardholder consistently fails to provide required documentation or receipts. The Cardholder fails to provide, when requested, information about any specific purchase. The Cardholder does not adhere to all of the Purchasing Card policies and procedures. LOST, MISPLACED OR STOLEN PURCHASING CARDS Cardholders are required to immediately report any lost or stolen Purchasing Card to DIRECTLY to Wells Fargo toll-free at The Cardholder must also immediately notify their

7 Department Reconciler and / or Approver about the lost or stolen card at the first opportunity during normal business hours. Department Cardholder, Reconciler or Approver should then contact Procurement Department to notify the Purchasing Card Program Manager. All replacement cards will be sent directly to the Procurement Department, 3230 Highway 319 E, Conway, South Carolina SPENDING CONTROLS The Purchasing Card shall be used only for the authorized purchases for proper public purpose. Horry County Government through the Procurement Department will adjust limits as determined by demonstrated need, provided the required approvals are met. ERRONEOUS DECLINES Should the Purchasing Card be erroneously declined by a merchant, the Cardholder should immediately contact the Departmental Reconciler and / or Approver for assistance. If purchase is being made outside of normal business hours, the employee must find an alternate payment method or terminate the purchase and contact the Departmental Reconciler during normal hours. There is currently an up-to 48 hour delay for CH to view on their profile a reason for decline. Notify the Program Administrator / Manager for an immediate reason for decline. EMERGENCY TRANSACTIONS For any transaction which does not meet the spending controls assigned to the card, the Cardholder must contact the Reconciler and / or Approver for assistance. Day-to-day emergency needs must still meet card limitations unless prior approval by County Administrator is obtained through an Assistant County Administrator. Emergency-Only Purchasing Cards will be maintained and issued by certain department directors, as directed by Horry County executive staff. Emergency-Only cards will be activated by Procurement Department, as directed by Horry County executive staff. CREDITS Vendors will issue all credits to the individual Purchasing Card account for any item they have agreed to accept for return. This credit will appear on a subsequent statement. Under no circumstances should a Cardholder accept cash or other consideration in lieu of a credit to the Purchasing Card account. If a merchant will not process credit against card, Cardholder should immediately stop the transaction and notify their departmental Reconciler and / or Approver. These transactions should be treated just as a debit / charge on your account, which includes electronic sign-offs and documentation submittal. Credits must be signed-off and include comments. UNRESOLVED DISPUTES AND BILLING ERRORS The Cardholder is responsible for contacting the merchant to resolve any disputed charges or billing errors. If the matter is not resolved with the merchant, the Cardholder/Departmental Approver should: Contact the Departmental Approver / Purchasing Card Administrator / for assistance if an acceptable resolution is not obtained. to Wells Fargo at service.wellsoneservicecenter@wellsfargo.com a signed Wells Fargo Dispute Form (Attachment 1) to document the reason for the dispute. A copy of this dispute form shall be sent to Purchasing Card Manager with any pertinent information related to the disputed transaction. The total amount billed by Wells Fargo will be charged to the individual departmental accounts and credits for disputed transactions will be posted to departmental accounts when the credit appears on the Wells Fargo billing statement. Cardholders, Reconcilers, and Approvers (Mainly the CH and R) are responsible for coding credit transactions with correct account number in the

8 MUNIS software. SECURITY AND STORAGE Purchasing Cards - Cardholders should always treat the Purchasing Card with at least the same level of care as one does their own personal credit cards. The card should be maintained in a secure location and the card account number should be carefully guarded. The only person entitled to use the card is the person whose name appears on the face of the card, with the exception of Travel Only, Emergency Only, and Contract- Only Purchasing Cards. The individual s card may not be lent to another person for any reason. Program Documentation - The Departmental Cardholder, Reconciler, and / or Approver assigned to each Purchasing Card will scan receipts/packing slips/charge slips Into MUNIS for each transaction. All other documentation concerning the Purchasing Card program will be maintained by the Purchasing Card Administrator / Manager located in the Procurement Department. This documentation includes, but is not limited to: applications, Cardholder Agreements, training verification, Horry County (not individual) billing statements, reconciliation of accounting statements, Purchasing Card issues including violations and audits, changes to Purchasing Card program, and correspondence with Wells Fargo. VENDOR SET UP The Procurement Department will include in their spend analysis, frequently used vendors for purchases which qualify for use of the Purchasing Card by Cardholders. If a vendor frequently used by Horry County employees does not accept the MasterCard card, the Procurement Department will assist, as time allows, in recruiting the vendor to take the necessary steps to begin acceptance of the card and provide this information to Wells Fargo. Cardholders should contact their supervisor for guidance, and eventually inform Procurement Dept. when encountering vendors who do not accept the purchasing card. VENDOR BLOCKING Transactions will be prohibited at the point-of-sale level for certain types of vendors based on the Merchant Category Codes (MCC) group assigned by Wells Fargo. It is important to note that Travel Only cards, Emergency Only cards and Contract-Only cards will have a different set of prohibited MCCs. PURCHASING CARD SET UP, MAINTENANCE, AND CLOSURE All contact with Wells Fargo for Purchasing Card set up, maintenance, credit balance inquiry, transaction declines, and closure (except for reporting lost or stolen cards) will be handled by the Purchasing Card Manager who is located in the Horry County Office of Procurement. Card Set Up Horry County Government employee completes a Horry County Government Purchasing Card application and submits to his/her Department Head and Assistant County Administrator for completion and approval. Department Head or designee completes the application by providing required information including, but not limited to, the name of the Departmental Reconciler and Approver, default accounting code to be assigned to the card and monthly credit limit. Assistant County Administrator must indicate their approval by signing the application before it is forwarded to the Procurement Department. Procurement Director s signature approval delegates Purchasing authority to the Cardholder. Approved application is to be sent by the Departmental Reconciler and / or Approver to the Purchasing Card Manager. Purchasing Card Manager will review application for completeness, recommends delegation of

9 purchasing authority, seeks Procurement Director s approval, and orders the card on-line via CCER. Upon receipt of the Purchasing Card from Wells Fargo, the Purchasing Card Manager will instruct the Cardholder, their assigned Reconciler and Approver (if not previously trained) to review the P-Card training material located on the HC Café prior to issuing the card. Cardholder will sign the Training Confirmation Agreement (Attachment 5) before being issued a P-Card. Cardholder signs Cardholder Agreement (Attachment 2) signifying agreement with the terms of the Purchasing Card program. By accepting and using a Purchasing Card, the cardholder agrees to adhere to the policies and procedures contained herein. Card Maintenance Departmental Reconciler or Approver are to make all maintenance requests to the Purchasing Card Administrator/ Manager, with the exception of the Add Line Item Request form which the requesting department shall send through the approval locations indicated on the form with a copy being sent to Procurement for program files and audit purposes. Purchasing Card Administrator / Manager will perform the maintenance activity on-line in the CCER and MUNIS software application. Closure Lost or Stolen Cards - Cardholder must immediately report the lost/stolen card directly to Wells Fargo at or at Service.wellsoneservicecenter@wellsfargo.com. Cardholder must also notify the Departmental Reconciler who will contact the Purchasing Card Administrator / Manager who will follow up with Wells Fargo to ensure the account has been closed and that the effected card is marked INACTIVE in MUNIS. Terminated or Transferred Employees - Departmental Reconciler or Approver must secure Purchasing Cards from terminated employees and employees who transfer to another department. The Departmental Reconciler or Approver will immediately notify the Purchasing Card Administrator / Manager by of the termination or transfer. A request for closing the Cardholder account will be submitted to Wells Fargo by the Purchasing Card Administrator / Manager within 2 days of receiving the notification. All Purchasing Cards are to be returned to the Purchasing Card Administrator / Manager for disposal. The Purchasing Card Program Administrator / Manager will physically destroy card at that time. Other Card Revokes / Closures - Purchasing Card Administrator / Manager will notify Wells Fargo immediately of all revokes and closures. RECONCILIATION, APPROVAL & RECLASSIFICATION OF BILLING Receipt and Payment of Wells Fargo Billing At the close of the monthly billing cycle, Wells Fargo will make available online a paper billing statement (invoice) to the Purchasing Card Administrator / Manager. Purchasing Card Administrator will review and sign-off on paper invoice and payment in full, via ACH, will be made to Wells Fargo by Finance Department. Invoice sign-off will be prepared within 5 days after receipt of the Wells Fargo bill and processed so that payment will reach Wells Fargo no later than 7 calendar days after the close of the billing cycle of the previous month. ACH will be transmitted by Finance Department in accordance with Wells Fargo s instructions. Allocation of Purchasing Card Charges to Horry County Government Departments A default accounting code will be assigned to each Purchasing Card issued. This code will be used on all Cardholder transactions in MUNIS software. Processing these transactions and changes to the default accounting code are made as follows:

10 Cardholders/ Reconcilers will review each transaction the Cardholder, adjust account coding if required, insure proper sales and use tax coding, and approve the transaction in the MUNIS software. This review and approval must be performed by the Cardholder/ Reconciler and Approver in the time frame allotted by Finance. Departmental Approvers, Reconcilers, or Cardholders will identify transactions requiring payment of the sales and use tax in the MUNIS software and code accordingly. The total amount billed by Wells Fargo will be charged to the individual departmental accounts and credits for disputed transactions will be posted to departmental accounts when credit appears on the Wells Fargo billing. Purchasing Card Administrator / Manager will reconcile the amount displayed on-line in CCER for a given billing cycle to detailed electronic billing statement received by Wells Fargo and to the amount paid Wells Fargo. Finance will notify all Departmental Purchasing Card Participants when new PCard transactions have been uploaded and ready for review. Notifications will be sent via . With the approval of the Department Head, Cardholders, Reconcilers, and / or Approvers will request a change to default accounting codes to Purchasing Card Administrator / Manager. Purchasing Card Administrator / Manager will change default code at the request of the Departmental Approver and with the approval of the Finance Department, if applicable. AUDIT The County s internal control policies and procedures are as follows: Cardholder will: reconcile detailed receipts and other documentation to each Cardholder statement. Submit transaction documentation (receipts) and Reconciler. If order is by telephone or , the Cardholder should supply a copy of the order confirmation or a detailed description of order and an explanation why an order confirmation could not be obtained to Departmental Approver. Transaction documentation shall include a copy of the approved travel request if any transactions were related to the travel request. Indicate, on the actual receipt and in the comments section of the MUNIS software, a description for the purchase. Indicate alternate account number and / or cost share account number (including line item) for purchases to be charged if different than the default account number assigned to that Purchasing Card. Cardholders, Reconcilers, and / or Approvers may accomplish this electronically. Enter Descriptions in MUNIS software regarding proper public purpose of transaction. Department Reconciler (if one is assigned) will: Review, assemble as required, and scan Cardholder receipts/documentation into the MUNIS software before the scheduled cut-off date. It is the department s responsibility to assure timely reconciliation of each statement in MUNIS. Identify transactions requiring the payment of the sales and use tax within MUNIS software. Verify, edit and approve account reclassifications for each transaction and reflect same in MUNIS software. This verification should include checking available funding levels for each account number and line item. Enter necessary Descriptions in MUNIS software if not accomplished by Cardholder. Department Approver will: Verify transactions are coded correctly requiring the payment of the sales and use tax within the MUNIS software. Verify account number and line item allocation for each transaction. Approve department transactions, in MUNIS software, in advance of the default cut-off date for approvals established by the Finance Department.

11 Ensure that all departmental transactions are approved in a timely fashion. Ensure that transaction Descriptions are self-explanatory. Enter necessary Descriptions in MUNIS software if not accomplished by Cardholder. Purchasing Card Administrator (Procurement Dept.) will: Receive electronic reports from Wells Fargo and distribute to Departments, if requested. Reconcile monthly billing statement to the electronic reporting file. Process files of departmental charges to the Finance Department for charging individual departments. Charges submitted to Finance for posting to individual departments are to be for the total amount of the electronic report file that also corresponds with the white paper invoice supplied online from WF. Make periodic audits of card use and charges for appropriateness through the use of CCER online reporting system as well as the MUNIS software. Areas to be monitored include, but not limited to compliance with Horry County Purchasing Card policies and procedures, compliance with Procurement code and regulations, and correctly identifying sales and use tax charges not properly paid with the issued Purchasing Card. Non-use of card by Cardholders will also be monitored. All violations will be handled on a case-by-case basis. Prepare and distribute other reports as required or requested. A spend analysis should be prepared for the Procurement Director for each quarter of activity. Work closely with Procurement Director to ensure properly approved policies and procedures are prepared, documented and distributed. Maintain organized paper and / or electronic files of all Purchasing Card activity. Secure Purchasing Cards not yet issued. Prepare Purchasing Card program training documentation. Schedule and administer training for all new Cardholders, Reconcilers and Approvers. Review Purchasing Card Policies and Procedures, as necessary but not less than annually. Lead discussions with the Purchasing Card Advisory Group, if one exists. Report Purchasing Card Program information to Advisory Group, as directed.

12 Glossary of Terms Account Number Represents the fund and department numbers as pre-defined by the County s Finance Department code of accounts. Approve Electronic approval of each Purchasing Card transaction performed at different levels by Cardholder, Reconciler, and / or Approver in the MUNIS Purchasing Card Software. Approver Role within the MUNIS Purchasing Card software that represents sign-off.there may be several approval steps in the MUNIS software. Accounting Code Also known as the combination of the account number and line item CCER (Caesar) Name of software used by Wells Fargo General Ledger (GL) Account numbers, including line items Line Item Represents the last four (4) digits of a complete GL valid combination (full account number). Merchant Seller of item cardholder wants to purchases; Interchangeable, for purposes of this manual, with the term Vendor MUNIS Tyler software used for Purchasing Card Statement reconciliation. Organization Horry County Government or County Purchasing Card Interchangeable, for purposes of this manual, with the term Procurement Card Reclassification Selecting the appropriate account number and line item for each Purchasing Card transaction Reconciler Role within the MUNIS Purchasing Card software that represents the first level of approval (signoff) if the Cardholder is not available Sales Tax Tax paid on the sale of items, excluding services, which should be charged by Merchants Use Tax Interchangeable, for purposes of this manual, with Sales Tax Vendor Interchangeable, for purposes of this manual, with the term Merchant

13 APPENDIX 1 Additional Policies and Procedures for Emergency Only Purchasing Cards All policies and procedures described in the latest version of the Purchasing Card Program Procedures Manual will apply to the Emergency Only Purchasing Card Program, in addition to the following program-specific issues. Policy Overview Emergency Only Purchasing Card Program is designed exclusively for emergency situations, as determined by the Executive Group Only the Executive Group, when in session, or the County Administrator may allow cards to be issued Executive Group Responsibilities Determine when to allow the issuance of emergency-only purchasing cards Department Responsibilities Preparation of FEMA reimbursement forms and submittal to Finance Department Attend specialized training for Emergency Only Purchasing Card Program prior to being issued emergency-only cards Card Users Responsibilities Comply with terms and conditions for card issued to employee (in this manual as well as any department specific conditions); sign receipt of card form (Attachment 4 of the Purchasing Card Program Procedures Manual ) Purchasing Card Program Administrator / Responsibilities Acquire emergency only cards, based on approvals from Assistant County Administrators Coordinate training efforts Distribute cards to applicable Department Heads Coordinate monthly statement distribution Emergency Management Department Responsibilities Assist with training efforts Finance Department Responsibilities Participate in training efforts regarding preparation of FEMA reimbursement forms FEMA reimbursement application submission

14 WellsOne Service Center Dispute Form Cardholder Name: Account Number: Transaction Date: Transaction Amount: $ Merchant Name: Please return this completed and signed Dispute Form to the WellsOne Service Center by fax at or at fraud.wellsoneservicecenter@wellsfargo.com. All disputes must be received within 60 days from the posting date of the charge. Please check the statement that best describes your dispute (select only one option). Please attach any supporting documentation such as credit receipts, copies of other payment method, or merchant correspondence. Prior to filing with Wells Fargo you must contact the merchant in an attempt to resolve your dispute. Duplicate Transaction: A single transaction has posted more than once. Cancelled Transaction: I cancelled the transaction. Incorrect Amount: A transaction for $ posted on my statement as $. I have enclosed my receipt which shows the correct charge amount. Merchandise/Service Not Received: I did not receive the service or merchandise requested. Defective/Not as Described: The service or merchandise received did not match the description; or the merchandise is defective/damaged. Paid By Other Means: I have already paid this transaction by (please attach copy of other payment): Check Cash Other Credit Card Money order Credit Not Posted: The merchant did not process a credit transaction receipt. (Please attach receipt copy.) Returned Merchandise: I have returned the merchandise to the merchant and I have not received a credit. Unrecognized Transaction: I do not recognize the transaction. Cardholder Signature: Date: : : If claiming an unauthorized transaction your account must be closed. Please call for immediate assistance in initiating a fraud claim.

15 Horry County Government PROCUREMENT DEPARTMENT Horry County Office of Procurement 3230 Hwy. 319 E. Conway, South Carolina Phone Fax ATTACHMENT 2 The Purchasing Card is to be used only to make purchases at the request of and for legitimate business as an employee of Horry County, SC. The Purchasing Card must be used in accordance with the provisions of the Purchasing Card Program Cardholder Manual and in accordance with policies and procedures established by Horry County for Purchasing Card use. Violations of these requirements may result in revocation of use privileges and/or disciplinary action, up to and including termination of employment. Employees who are found to have inappropriately used the Purchasing Card will be required to reimburse Horry County for all costs associated with such improper use. This card will not be activated until you receive training on using it and pass a policies and procedures test. By signing this receipt, I am acknowledging that I have received, from the Office of Procurement, the Purchasing Card listed below: Last 4 digits of purchasing card and embossed information: XXXX DEPT/ CH NAME HORRY COUNTY Card Received by: Print Name Date Card Received by: Signature Witness - Print Name Witness Signature Page 15

16 Horry County Government PROCUREMENT DEPARTMENT Horry County Office of Procurement 3230 Hwy. 319 E. Conway, South Carolina Phone Fax ATTACHMENT 3 The Purchasing Card is to be used only to make purchases at the request of and for the legitimate business travel as an employee of Horry County, SC. The Purchasing Card must be used in accordance with the provisions of the Purchasing Card Program Cardholder Manual and in accordance with policies and procedures established by Horry County for Purchasing Card use. Violations of these requirements may result in revocation of use privileges and/or disciplinary action, up to and including termination of employment. Employees who are found to have inappropriately used the Purchasing Card will be required to reimburse Horry County for all costs associated with such improper use. This card will not be activated until you receive training on using it and pass a policies and procedures test. By signing this receipt, I am acknowledging that I have received, from the Office of Procurement, the TRAVEL ONLY Purchasing Card(s) listed below: Last 4 digits of travel only purchasing card and embossed information: XXXX DEPARTMENT NAME HORRY COUNTY Card Received by: Print Name Date Card Received by: Signature Witness - Print Name Witness Signature Page 16

17 Horry County Government PROCUREMENT DEPARTMENT Horry County Office of Procurement 3230 Hwy. 319 E. Conway, South Carolina Phone Fax ATTACHMENT 4 This Emergency-Only Purchasing Card is to be used only to make purchases at the request of and for legitimate emergency business as an employee of Horry County, SC. The Purchasing Card must be used in accordance with the provisions of the Purchasing Card Program Procedures Manual and in accordance with policies and procedures established by Horry County for Emergency-Only Purchasing Card use. This card shall not be handled by anyone other than the employees signing below. Violations of these requirements may result in revocation of use privileges and/or disciplinary action, up to and including termination of employment. Employees who are found to have inappropriately used the Purchasing Card will be required to reimburse Horry County for all costs associated with such improper use. Use of this card by an employee requires purchase documentation. Each Department Director is responsible for supplying necessary documentation for FEMA reimbursement forms. By signing this receipt, I am acknowledging that I have received the Purchasing Card(s) listed below on (date): Last 4 digits of purchasing card and embossed information: - Cards Received by: Print Name Card Received by: Signature Witness - Print Name Witness Signature By signing this receipt, I am acknowledging that I have returned, to the witness signing below, the Procurement Card(s) listed above on (date): Card Returned by: Print Name Card Returned by: Signature Witness - Print Name Witness Signature Page 17

18 Horry County Government PROCUREMENT DEPARTMENT Horry County Office of Procurement 3230 Hwy. 319 E. Conway, South Carolina Phone Fax ATTACHMENT 5 I have read and understand the Horry County P-Card Training material. I further understand that if I do not strictly adhere to the Horry County P-Card Program policies and procedures, corrective action may be taken, including the loss of P-Card privileges. Print Name Date Signature Dept/Division Page 18