Policy Letter #2-3. IMKO-AA-ZA 28 May 2008

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1 REPLY TO ATTENTION OF: DEPARTMENT OF THE ARMY US ARMY INSTALLATION MANAGEMENT COMMAND HEADQUARTERS, UNITED STATES ARMY GARRISON, RED CLOUD UNIT # APO AP Policy Letter #2-3 IMKO-AA-ZA 28 May 2008 MEMORANDUM FOR SEE DISTRIBUTION 1. References a. U.S. Army Contracting Command Korea, Government Purchase Card Standing Operating Procedure (SOP) for USFK, 10 Aug b. DA Standing Operating Procedure Government Purchase Card, 31 July c. IMA/KORO Policy Statement #26, Government Purchase Card, 15 Aug d. Memorandum, KORO, 2 Aug 2004, subject: Government Purchase Card (GPC) Program Management Controls and Investigation. 2. Purpose: To define the procedures and purposes required to establish, maintain, and operate an effective and trustworthy Government Purchase Card (GPC) programs for all activities using appropriated funds within U.S. Army Garrison, Red Cloud (USAG, RC). 3. Applicability: This policy applies to USAG, RC staff elements, subordinate commands, separately authorized activities, and assigned/attached units. 4. Concept: The functional objective for GPC accountability is to ensure that appropriate use, correct administration, account reconciliation and property accountability is maintained. 5. Policy: This policy designates responsibility and describes policy and procedures for the GPC Program. a. The USAG, RC Commander will nominate Billing Officials (BOs), Alternate Billing Officials (ABOs), and Cardholders as needed to support the needs of activities. This is accomplished by signature on the GPC application form. The application package is routed through Resource Management Office (RMO) reviewing, approving, and processing to the U.S. Army Contracting Command, Korea (USACCK).

2 b. Funding of the GPC. The BO will establish funds availability with RMO and delegate funded amounts to Cardholders. No purchase may be made without the BO s signature on the GPC Order Request and Receipt Form. When the BO is on leave, the ABO will validate charges. Purchasing will be suspended when funds are not available. c. Monthly Reconciliation. Cardholders will hand carry the Statement of Account (SOA), monthly log, Questioned Item Forms, and all other supporting documentation to the BO for certification, within 3 days after the cycle date (on 19 th of each month) d. Hand Receipt and Property Accountability. Cardholders will maintain all documentation in accordance with the USACCK SOP (reference a). Cardholders will instruct vendors to ship to Cardholder address only. Supplies are not to be shipped to other individuals within the organization. Cardholders will maintain positive control of all items until release to requester. Non-expendable property items must be recorded in the property books. Property book accountability is usually required for nonexpendable items having a unit price of $ 300 or more. e. Transfer of Cardholders: Cardholders will surrender their GPC card to the BO after cutting the card into two pieces. This will be done 60 days prior to departure from their respective organization. Cardholders will coordinate with their BO prior to rendering the GPC unusable. f. Ethics Requirements. BOs and Cardholders who make total annual purchases exceeding $100,000 or buy any single requirement costing more than $3,000 must complete the annual Ethics Training for procurement officials and submit a completed OGE Form 450 to Staff Judge Advocate (SJA) Office annually. g. GPC Surveillance. (1) Surveillance shall be accomplished by the RMO or USACCK for each cardholder at any time if required. GPC Data Mining using the U.S. Bank CARE system may be randomly surveyed by the RMO GPC Administrator to identify potentially fraudulent, improper, and abusive purchases including but not limited to questionable vendors, weekend and holiday purchases, split purchases, unusual amounts or relationships, year-end spending, and transactions by vendor, etc. (2) Surveillance will consist of on-site reviews of randomly selected transactions for frequent users of the GPC. Surveillance results will be maintained on file by RMO for 3 years and will be forwarded to the Cardholder, the BO, and his organizational commander. 6. Responsibilities: 2

3 a. The Resource Management Office. The RMO will maintain surveillance over the GPC program and has the authority to suspend or terminate GPC privileges to Cardholder and BO. b. Billing Official. (1) BO should be in the Cardholder s supervisory chain and the BO is the ultimate approval authority. (2) The BO will review every transaction for each cardholder account assigned to his/her BO account and verify that all transactions were made in accordance with USACCK SOP. The BO will certify monthly billing statements within 5 working days for accounts in CARE and in 15 days for manual accounts, and BO is responsible for ensuring payment is accomplished in a timely manner. (3) Neither delegates any of their GPC program responsibilities nor allows others to certify billing statements using their individual CARE username and password. ABOs need to be appointed to approve urgent GPC requirements when the primary BO is temporarily absent and ABOs also certify statement in CARE using their own username and password. ABO authority terminates with the departure of the primary BO. c. Cardholder. (1) Prior to any proposed purchase, the Cardholder should obtain BO s approval. Cardholders will ensure that all purchases are made in accordance with the guidance, procedures, regulations and statues contained in USACCK SOP. (2) Cardholders must keep an accurate log of all purchases entering Log Detail and Log Line Item Detail data into the CARE system at the time of the transaction. At a minimum, logs will record (i) the transaction data, (ii) the name of the merchant, (iii) the transaction price, (iv) what was purchased, and (v) the name of the requestor. Failure of cardholders to properly enter this data will be grounds for suspension or termination of the cardholder s account by the RMO GPC Administrator. (3) Cardholders will review and verify the legitimacy of all charges applied to her/his account and complete reconciliation and approval or dispute of their bank statements in CARE within 3 business days of the close of the billing cycle and provide supporting documents to the BO. (4) Cardholders will maintain records all purchase made. These will include the GPC Purchase Request and Receipt document, the receipt from the seller, the hardcopy Statement of Account send to the Cardholder, and any required authorization documents that may be required for certain goods or services. The original documents will be turned over to the BO after the Cardholder completes his/her reconciliation at the 3

4 end of the billing cycle. These Records are to be maintained for 6 years and 3 months at the organization. (5) Cardholders will notify their BOs 60 days prior to their departure, cease purchasing 6-8 weeks prior to DEROS or departure, cut the card in half and turn it over to RMO GPC Administrator with the completed Destruction Notice form NLT 4 weeks prior to departure. Cardholders must ensure that any outstanding charges on their accounts are identified to their BO and that any outstanding records of their purchase activities are turned over to the BO. 7. Procedures: a. Purchases Requiring Authorization. Requests for the following items require special pre-approval. (1) Property Accountability. BOs are required to ensure that all property book accountability requirements have been fulfilled by coordinating with PBO. Nonexpendable property items must be recorded in the property books as required by existing regulations governing property accountability. Property book accountability is usually required for nonexpendable items having a unit price of $300 or more. In addition, highly pilfer able items with a value lower than $300 should be accounted for either on a durable hand receipt or on the appropriate property book. Any tool priced at $50 or more is also considered a nonexpendable. (2) Computers, Communication Equipment. Computers, communication equipment, and other automatic data processing equipment purchases must be approved through Information Management Office (IMO) channels prior to purchase and documented when required with a Capabilities Request (CAPR) approval. Written approval must be obtained prior to purchase of items from the Commander, 41 st signal Battalion (NETC- SKE-RDOIM), Unit #15258, APO AP (3) Hazardous Materials. Purchases of hazardous materials, transportation services, disposal, and/or cleanup of such materials must be coordinated with Directorate of Public Works (DPW). (4) Construction Services, Facilities and Ground Maintenance. Before making any purchases of construction, facilities and ground maintenance requirements, the Cardholder will coordinate with RMO to ensure that the funds they have assigned to their accounts are authorized for such purchases. If proper funds are available, the Cardholder will obtain a work order from DPW in advance of the purchase. This purchase is limited in all cases to requirement costing $2,000 or less. 4

5 (5) Printing or Copying Services. All requirements for printing or copying service must be purchased from the Defense Automated Printing Services (DAPS). This applies to all printing and copying requirements. (6) Awards and Award Type Items. Generally, the purchase of award items in support of sporting events or other recreational activities with appropriated funds is not authorized. In order to ensure that purchases for such items are indeed in support of a legitimate awards program, each purchase must be accompanied by a memorandum signed by the first Lieutenant Colonel (or equivalent) in the unit chain of command, certifying that the items are to be used for such a purpose and that the proposed purchase conforms to the relevant regulations. (7) Class One Ozone Depleting Substances: Purchases of these items shall not be obtained by the GPC without written approval from Commander, USFK. b. Prohibited Items. The GPC shall not be used for the following purposes. (1) Cash. The GPC is not to be used to purchase other financial instruments including cash advances, money orders, traveler s checks, gift certificates, etc. Additionally, all refunds from merchants will be processed using a chargeback to the GPC and never accomplished by a cash refund. (2) Travel Related Purchases. The GPC is not to be used to pay for expenses related to official travel (PCS or TDY) that is supported by travel orders and will be reimbursed on a travel voucher. Purchase of rental vehicles, airline, train, or bus tickets, lodging, meals, drinks, or refreshments associated with such travel is not authorized. (3) Telecommunication Services. Telecommunications services, specifically, Federal Telecommunication System (FTS) or DSN, are to be provided by the Signal organizations so the general restriction against procuring goods or services that are already provided through an established system applies to this category of services. (4) Souvenirs, gifts, mementos. Operation and maintenance funds are not authorized for these types of purchases, such as plaques, flowers, gifts for retirement parties or hail and farewell functions. The Cardholder must ensure that s/he has such funds assigned to the GPC account before making any such purchases. (5) Morale, Welfare, and Recreation (MWR) and Non-Appropriated Funds (NAF). Any cost associated with staging a organization day picnic or Christmas party items, such as barbecue grills or picnic tables, Santa suits, paper plates, plastic forks and knives, etc. are not authorized. 5

6 (6) Personal Expense Items. Items that are primarily for the convenience of an individual are not to be procured using the GPC. These include clothing, fines, food and drink, and items such as appliances, handheld/portable electronic devices, etc. 8. The policy and procedures identified in this memorandum are not all inclusive. BOs and Cardholders will stay abreast of relevant policies that pertain to the GPC program that are currently in place or will come into force. 9. Point of contact for this action is Ms. Yi, Yong A, DISTRIBUTION: A+ Cdr, USAG, Casey /s/ LARRY A. JACKSON COL, AR Commanding 6