III-9 P-Card. NORTHWESTERN STATE UNIVERSITY P-Card

III-9 P-Card NORTHWESTERN STATE UNIVERSITY P-Card I. Purpose and Scope: This procedure outlines the method of requisitioning goods and services, which are not available from University Warehouse or Print Shop, using the Corporate Liability LaCarte (VISA) Purchasing Card. in accordance with the current Small Purchase Executive Order and the University s Corporate Liability LaCarte Purchasing Card Policy. II. Reference: Current Small Purchase Executive Order. University s Corporate Liability LaCarte Purchasing Card Policy approved by Division of Administration, State Purchasing. NOTE: All links for supporting documents are found at the end of this policy. See Supporting Documents used to process P-Card. III. Procedure: Delegated Authority University policy concerning purchasing authority for financial commitments provides that no employee of the University has the authority to make any purchase commitment, enter into any contract for goods and services or otherwise take action with respect to third parties which may be construed as financially binding to the University except through the usual channels under the authority of the Business Affairs-Purchasing Section. In the absence of special arrangements to the contrary, the Purchasing Section will receive all bids and enter into all negotiations with suppliers. The University's purchasing policy does not preclude a department from contacting sources of supply for preliminary information concerning prices, quality, or usage of equipment, supplies, etc., in which it is interested. Business Affairs Purchasing Section supplies names and addresses of vendors on request. Such preliminary contacts are not to produce firm commitments as this is the function of the Business Affairs Purchasing Section. When a Cardholder and their Supervisor/Budget Unit Head elects to use the "NSU P-Card Purchase Order" procedure he/she is accepting delegated purchasing authority and is responsible for and agrees to procure goods and services in accordance with university purchasing policies and procedures and abide by the terms and conditions of this authority and that any violations are the responsibility of the Cardholder regardless of any errors and omissions of approvers and/or Purchasing staff and agree to the terms, conditions and responsibilities required in the NSU Corporate Liability LaCarte Purchasing Card Policy. Furthermore, the Cardholder and their Supervisor/Budget Unit Head understands all access to the Banner Finance System has an audit trail available for review and is subject to be audited by the Internal Auditor and Legislative Auditors. General Conditions The NSU P-Card is used for Departmental purchases of a maximum Single Purchase Limit of up to $5,000 inclusive of freight and other delivery Multiple purchases may be made with the P-Card for contract purchases, each day, up to but not exceeding $5,000 per contract. The P-Card is an alternate means of payment only. The types of goods and/or services for which individual cards may be used are authorized by Merchants Category Codes (MCC) that are built into the card. A list of Merchants Codes is furnished to cardholders. III-9 1

Included in the list are prohibited and restricted codes. Cardholders are prohibited from attempting to purchase from the prohibited or restricted merchants unless the Department has obtained prior approval from NSU Business Affairs Director of Purchasing. More specifically, but not limited to, you cannot: 1. Use the P-Card to purchase goods, and/or services which are restricted by the Merchants Category Codes (MCC) that are built into the card. 2. Use the P-Card that exceed your Cardholder approved contract limits. 3. Use the P-Card to purchase capitalized (taggable) items, without written approval from P-Card administrator(s). To complete a Requisition, see Creating a Requisition - FPAREQN in the Purchase Requisition Processing User s Guide of the Departmental Banner Finance User Guides. PO Type: PC LaCarte Purchasing Card (P-Card) Vendor: NSU P-Card Vendor Number: 100000000 Purchasing authority is given to the Cardholder and requesting budget unit for this procurement. Parties Involvement CARD Issuer - Bank of America's services include issuing Visa Purchasing Cards to Organization employees, providing electronic transaction authorizations, and billing the University for all purchases made on the cards. NSU - Arranges with the card issuer, Bank of America, to have Purchasing Cards issued to approved employees and agrees to accept liability for the employees' use of the cards. NSU Program Administrator (Director of Purchasing) - Person designated by the University to coordinate, monitor and oversee the procurement card program. Serving as a liaison between the Cardholder, the Budget Unit Head, the State Program Administrator and the bank. Also responsible for keeping abreast of program updates and dissemination of this information to the Budget Unit Head, Cardholders, and any other agency personnel as deemed appropriate. Processes new card applications, changes to Cardholder information, maintains Cardholder profiles within the software provided by Bank of America, while providing assistance and support to all sections within the University. Cardholder (Requisitioner) - An employee of the University who is approved by his/her Approving Agent to use the LaCarte Purchasing Card to execute purchase transactions on behalf of the University. The Cardholder's name appears on the LaCarte card and that person is accountable for all charges made with the card. Approving Agent (Approver) - Individual(s) within the University who is responsible for requesting purchasing cards for Departmental employees who make official purchases. The Approving Agent is responsible for verifying that all charges against the Cardholder's account are authorized and made in accordance with the program guidelines and supported by adequate documentation. The Approving Agent is responsible for approvals for his/her Cardholder. Vendor - The merchant from whom a Cardholder is making a purchase. Definitions Cardholder Agreement Form (Attachment Z) - This form states that the Cardholder has read and understands the policies and procedures of the State and NSU relative to the procurement card use and agrees to comply with all of these established procedures. This form must be signed by the Cardholder prior to issuance of the card. III-9 2

Cardholder Enrollment Form (Attachment Y) - This form contains pertinent Cardholder information necessary for statement and mailing purposes, contact information, daily/monthly spending limits and budgetary controls. This form must be initiated by the Budget Unit Head and submitted to Business Affairs/Purchasing for approval. Card Issuer - Bank of America's services were contracted by the State of Louisiana, to issue LaCarte, (Visa) Purchasing Cards to State Employees, to provide electronic transactions and billing to NSU for all purchases made on the cards, and to collect payment from NSU. Default Account - The account code assigned to an individual Cardholder's card. It consists of the Cardholder's primary departmental six digit Index number. All charges made by the Cardholder will be properly classified according to the University's Index Number and Expenditure Account Code when the online requisition is processed. Memo Statement of Account - A listing of all transactions charged to the Cardholder's Visa Card account through the end of the monthly billing cycle. The Bank of America sends the statement directly to the Cardholder, on a monthly basis for reconciliation purposes. This is not a bill, it is the Visa Card Statement. The Cardholder must reconcile and forward to Approving Agent for approval. Merchant Category Code (MCC) - Codes assigned by Bank of America to suppliers, which indicate their type of business. Each LaCarte Visa card is encoded with the types of MCC's that a Cardholder is authorized by the State to purchase from. Attempts to purchase at prohibited suppliers will be denied. Continued attempts will result in disciplinary action. Monthly Spending Limit - A maximum dollar limit assigned to the Cardholder for the total of all charges made during the monthly billing cycle. All monthly credit limits in excess of $5,000 must be requested from the Cardholder s Approving Agent (Approver) and approved by the Director of Purchasing. Purchasing Card - Louisiana LaCarte purchasing card is a visa credit card issued by Bank of America for use by authorized state employees for the purpose of making purchases on behalf of the University. Purchases made with this card in no way are to circumvent the purchasing rules and regulations. Only one card will be issued per cardholder. Single Purchase Limit (SPL) - The Office of State Purchasing recommends a maximum Single Purchase Limit, the limit of a single transaction allowed, (SPL) of $5,000. Using the P-Card for purchases of supplies, equipment, operating services and/or major repairs must comply with proper purchasing procedures. State Program Administrator - Serves as a central point of contact to address all issues and changes necessary to the overall program implementation and success, and coordinates such changes with the contractor, Bank of America. Support Documentation - A merchant produced document that records the relevant details for each item purchased, including quantities, amounts, descriptions, cost, total charge amount, and merchant's name (e.g., detailed sales receipt, original invoice, packing slip, credit receipt, etc.) Transaction/Charge Limit - The dollar limit assigned to each Cardholder for each total charge made to the card. Business Affairs/Purchasing will determine the limit to be set. A single transaction/charge may include multiple items but cannot exceed Cardholder's limit. How Your LaCarte Purchasing Card May Be Used 1. By individual state employees authorized by NSU Program Administrator, the Director of Purchasing. 2. By cardholder only. 3. For official state use only. III-9 3

4. For individual single purchase limit purchases up to $5,000, depending on NSU Director of Purchasing's determination, or a higher limit with State Purchasing approval. 5. The transaction does not fall within one of the Restricted and Prohibited Merchant Codes spending categories excluded by Cardholder request (available from NSU Program Administrator). 6. The transaction does not involve a purchase of one of the types listed in Restrictions on Card Use and Certain Purchases Section in this policy. 1. Ask the vendor if they will accept Visa. Making a Purchase Cardholder 2. Ask the vendor to calculate the total value of the order, inclusive of all costs relating to invoice price. Explain to the vendor that the purchase is being made in the name of The State of Louisiana which is exempt from state and local taxes. Shipping, handling, hazardous waste, other freight, and processing charges billed by the vendor should be considered inclusive in cost of commodities purchased in transporting goods to a destination point. If the total charge exceeds the maximum single purchase limit of $5,000 the card cannot be used. a. Do not split a purchase into two or more transactions in order to circumvent the approved maximum single purchase limit of $5,000. b. Exception to this policy may require cancellation of your card. 3. Process a Purchase Requisition for NSU P-Card Purchase Order (PO Type: PC LaCarte Purchasing Card (P-Card) in accordance with the Purchase Requisition Processing User s Guide in the Departmental Banner Finance User Guides. NOTE: It is the responsibility of the Cardholder to not procure any goods or services without verifying funds availability. 4. Once the requisition is posted and approved. The Cardholder will: a. Take the Visa Card to pick up their merchandise. b. When making purchases in person, the Cardholder must advise store clerk of tax-exempt purchase prior to initiating transaction. The State tax-exempt number is embossed on the card. NOTE: The State of Louisiana established a tax exempt account number to designate tax-exempt status for all purchases made with the P-Card at the following four (4) vendors. Please note that these tax exempt numbers are established for the State of Louisiana and you should not refer to the number as your individual agency name/number. HOME DEPOT - Tax-Exempt Account Number 5511616 - We have registered on-line to establish this tax exempt account number to designate tax-exempt status for all purchases made with the LaCarte' Purchasing Card. This number is to be used when purchasing with your LaCarte' card at Louisiana Home Depot's stores. The original tax exempt information is on file at the State Travel Office. If any cardholder encounters problems using this number, please call Barbara Rhodes at 225-342-8039 or email barbara.rhodes@la.gov. LOWE'S - Tax-Exempt Account Number 046100014 - We have worked with Lowe's to establish this tax-exempt account number to designate tax-exempt status for all purchases made with the LaCarte' Purchasing Card. This number is to be used when purchasing with your LaCarte' card at Louisiana Lowe's stores. The original tax-exempt information is on file at the Cortana Mall Lowe's in III-9 4

Baton Rouge. If any cardholder encounters problems using this number, please call Barbara Rhodes at 225-342-8039 or email barbara.rhodes@la.gov. OFFICE DEPOT'S - Tax-Exempt Account Number 36087878 - We have worked with Office Depot to establish this tax-exempt account number to designate tax-exempt status for all purchases made with the LaCarte' Purchasing Card. If any cardholder encounters problems using this number, please call Barbara Rhodes at 225-342-8039 or email barbara.rhodes@la.gov. WAL-MART - Tax-Exempt Account Number 192118 - We have worked with the Wal-Mart Corporation Office to establish this tax exempt account number to designate tax-exempt status for all purchases made with the LaCarte' Purchasing Card. This number is to be used when purchasing with your LaCarte' card at Louisiana Wal-Mart stores. The original tax-exempt information is on file at the Wal-Mart Store #1016. If any cardholder encounters problems using this number, please call Barbara Rhodes at 225-342-8039 or email barbara.rhodes@la.gov. c. Use of the Visa (P-Card) at some merchants affects their ability to offer discounts. Be aware that use of the card may affect the price paid for merchandise. d. When making purchases in person, the Cardholder must sign the charge receipt and obtain from the vendor the customer copy of the credit card receipt, invoice, etc. which itemizes the order. e. When making a purchase other than in person (e.g., via telephone, fax, computer, mail order, etc.), Cardholder should give vendor the Visa Card account number and tax exempt number (both of which are embossed on the card). Direct the vendor to include the following on the shipping label or packing slip: Cardholder name and telephone number Department name and complete delivery address "VISA PURCHASE" Purchase Order Number (for the Purchase Requisition from step 3 above) f. Instruct the vendor to include in the delivery package a sales receipt, invoice, or the Purchasing Card charge slip (with PO Number) itemizing the order. g. Instruct the vendor to send any sales receipt or invoice (with PO Number) directly to you rather than the Business Affairs Accounts Payable Section. This will avoid the possibility of what would appear to be duplicate invoicing. h. For items such as subscriptions and registrations, where the vendor does not normally generate a receipt or packing slip, a copy of the ordering document may be used. Acceptable documentation must include a line description and line item pricing for the purchase. 5. If Central Receiving personnel receives a LaCarte NSU P-Card shipment on behalf of the Cardholder, they will notify the Cardholder to complete the receiving process within one (1) day of receipt. Delivery to the Cardholder should also be done within one (1) day of receipt. 6. The Cardholder is responsible for insuring receipt of goods. No back orders or partial payments are allowed. Receiving discrepancies, damaged goods issues and billing disputes must be resolved in accordance with Cardholder Charge Dispute Section in this policy. NOTE: All shipments for P-Card commodities must be delivered to NSU approved locations. In no case should shipments be delivered to any personal address. All items billed will be paid regardless of the status of the reconciliation process. Therefore, all disputes for purchases should be resolved directly with the merchant. If assistance from Bank of America is III-9 5

required, please contact the NSU Program Administrator (Director of Purchasing) within ten days from the billing close date. 7. The Cardholder will process online receiving. See Receiving Goods and Services FPARCVD in the Departmental Banner Finance User Guide. Submit any invoices and any other supporting documents to Business Affairs Purchasing Section via campus mail or email (purchasing@nsula.edu) within one (1) day of receipt. NOTE: Be sure to include the Requisition number and/or PO number on all invoices and/or supporting documents. The Completion FPARCVD screen print may be used as a transmittal cover document for credit card receipts, or receipts may be attached to the Business Affairs Transmittal Cover Sheet and forwarded to Business Affairs Purchasing Section. 8. Retain a copy of credit card receipts, credit memos, (all support documentation) for matching with your monthly LaCarte memo statement. NOTE: All documentation will be maintained in a permanent file in accordance with record retention laws and is subject to review by the University's Internal Auditor, Legislative Auditor and other duly authorized auditors. 9. The Cardholder and Approving Agent of each department is responsible for the monthly reconciliation, approval process, and maintaining a separate monthly reconciliation file for all 12 months of each fiscal year. The Cardholder and Approving Agent must reconcile purchases made during the billing cycle by matching the memo statement to the Cardholder's support documentation, and verify that all documentation complies with the requirements set forth by NSU and State Accounting guidelines. 10. Bank of America mails monthly memo statements to each Cardholder's official NSU address and should be received by the cardholder no later than the 10 th of every month. Cardholder compares the transactions on the statement with the actual purchase receipts/support documentation and verifies: That acceptable documentation exists (including line item description, price and accounting distribution) to support each purchase and/or credit That purchases are for official state business That purchases comply with appropriate rules and regulations If during your reconciliation process you find that a purchase was made and the transaction did not "hit" the bank during the current billing cycle, retain the information and all of the accompanying receipts for the following month. If a Charge or Credit does not appear on the statement within 60 days after the original charge or credit was made, the Cardholder must notify the NSU program administrator. 11. The Cardholder completes the LaCarte Memo Report Reconciliation, identifying any disputes made during the current billing cycle. Sign LaCarte Memo Report Reconciliation along with Bank of America LaCarte Memo Statement of Account certifying that all charges are accurate and valid University expenditures with appropriate University and State rules and regulations, and that it has been reviewed and is approved. Route copy of LaCarte Memo Report Reconciliation, along with Bank of America LaCarte Memo Statement of Account, to Cardholder's Approving Agent for review and signature of approval. 12. The Approving Agent reviews the LaCarte Memo Report Reconciliation, along with Bank of America Statement of Account, for appropriate charges. Sign LaCarte Memo Report Reconciliation form, along with Bank of America Statement of Account, both documents certifying that all charges are accurate and valid University expenditures and comply with appropriate University and State rules and regulations. Forward to Business Affairs Accounts Payable Section within five (5) days of receipt of memo statement. Documents not received within ten (10) days may result in cancellation of card. III-9 6

13. If the Approving Agent determines that personal or unauthorized charges are made on the card, he/she identifies those charges on LaCarte Memo Report Reconciliation along with Bank of America Statement of Account as unauthorized charges and forwards a copy to the NSU Program Administrator. 14. Vendors receive remuneration from Visa within two business days of requesting payment for merchandise provided. 15. The University remits payment to the Bank of America "as of" the 30th business day following the billing cycle. Business Affairs Office Purchasing Section Card Reconciliation Purchasing personnel will be notified by Human Resources of recently terminated or retired employees to current card holders in the Bank of America Card System. Any employees that are terminated or retiring will have their Corporate P-Card cancelled. Those employees/approvers with changes in Approver/Supervisor roles will be emailed with instructions to change Cardholder information. Steps to reconcile P-Card to the Banner Financial System 1. Review the monthly Bank of America Company Statement of cardholder activity. The payment due amount will be listed on the monthly reconciliation spreadsheet. 2. Print a copy of the P-Card payable clearing account balance from Banner Finance. This amount will be listed on the monthly reconciliation spreadsheet. (FGITBAL, 811006 Fund, 202179 Account Code) 3. Get a copy of the check to the P-Card payable clearing account showing account distribution for each purchase item being expensed. Vendor Detail History FAIVNDH or Vendor History Report FARVHST for Vendor 100000000 will provide detail history for P-Card payable clearing account. Enter the beginning and ending dates of the billing cycle being reconciled. 4. Identify all payments made to the P-Card payable clearing account on the Bank of America Company Statement by cross referencing the Bank of America Company Statement and the items on the P-Card payable clearing account check. Any items that are on the Bank of America Company Statement but have not been expensed to the P-Card payable clearing account will be listed on the monthly reconciliation spreadsheet as outstanding items. 5. Identify all items that have been expensed to the P-Card clearing account but are not on the monthly Bank of America Company Statement. These items will be listed on the monthly reconciliation spreadsheet as outstanding items. 6. The spreadsheet should then have a subtotal of outstanding items that have been billed but not processed for payment to the P-Card Payable clearing account. To balance the P-Card Reconciliation all outstanding items must be added to the Banner Finance Balance from the prior month reconciliation and any payment processed from the P-Card Payable clearing account is subtracted from the subtotal which should then equal to the Bank of America Company Statement balance due. All reconciling items must be shown in detail (each cardholder listed) on the P-Card Reconciliation. 7. Any cardholder who has outstanding items from a prior month must be notified via email with a copy to their supervisor/approver to submit outstanding Requisition, Purchase Order, or Invoice immediately or risk cancellation of their P-Card. 8. During month end close process the P-Card Administrator shall review the monthly FPROPNP Open Purchase Orders sorted by PO Class Code. Any cardholder who has an open P-Card commitment and the dates of purchase has passed should be notified in writing immediately to submit the appropriate III-9 7

Purchasing/AP Invoice. This is a critical step in the reconciliation process to ensure that all transactions are processed timely. Card Misuse Fraud Purchase - any use of the procurement card which is determined to be an intentional attempt to defraud the state for personal gain or for the personal gain of others. An employee suspected of having misused the procurement card with the intent to defraud the state will be subjected to an investigation. Should the investigation result in findings which show that the actions of the employee have caused an impairment to the state service, and should those findings be sufficient to support such action, the employee will be subject to disciplinary action. The nature of the disciplinary action will be the prerogative of the appointing authority, which is the appropriate Vice President, and will be based on the investigation findings and the record of the employee. Any such investigation and ensuing action shall be reported to the University s Internal Auditor, the Legislative Auditor, and the Director of the Office of State Purchasing. Non-Approved Purchase - a purchase made by a State Cardholder for which payment by the state is unapproved. A non-approved purchase differs from a fraud purchase in that it is a non-intentional misuse of the procurement card with no intent to deceive that agency for personal gain or for the personal gain of others. A non-approved purchase is generally the result of a miscommunication between a supervisor and the Cardholder. A non-approved purchase could occur when the Cardholder mistakenly uses the procurement card rather than a personal card. When a non-approved purchase occurs, the Cardholder should be counseled by the Program Administrator to use more care in handling of the procurement card. The counseling should be in writing and maintained in the employees file for no longer than one year unless another incident occurs. The employee should be made to pay for the item purchased inappropriately. Should another incident of a non-approved purchase occur within a 12 month period, the appointing authority, which is the appropriate Vice President, should consider revocation of the procurement card. NOTE: The NSU Program Administrator will provide written proof of Cardholder s counseling to the Cardholder s Approving Agent and/or the appropriate Vice President in accordance with this policy. Cardholder's Responsibilities The NSU P-Card is used for payment of goods and services under $5,000 (including shipping and handling charges). The transaction and credit limits on the card have been approved by the University Purchasing Department. The Purchasing Card delegates the expenditure and purchasing authority, less than $5,000, to the authorized Cardholder. The LaCarte Card remains the property of Bank of America. It may not be transferred, assigned to, or used by anyone other than the designated Cardholder, the person whose name appears on the face of the card. The Cardholder is the only person who can sign for a transaction. A receipt may be signed by other than the Cardholder only if it is being used as a delivery receipt for a phone order. In this case, the receipt should be signed "Received by" followed by the name of the employee accepting the delivery. State sales tax should not be charged on card purchases since it is a State liability. Cardholders should make every effort at the time of purchase to avoid being charged state sales tax. The state tax-exempt number is printed on the front of the procurement cards to facilitate cardholders requesting tax exemption from the vendors. It is the State's policy not to pay LA sales tax, however, the Cardholder is exempt from obtaining a credit from the vendor for tax charges under $25. The Cardholder should not continually allow sales taxes of $25 or III-9 8

less to be charged to the card. In the event state sales tax is charged and a credit is warranted, it will be the Cardholder's responsibility to have the vendor-merchant (not Bank of America) issue a credit to the Cardholder's account. Tax is not a disputable item to Bank of America. If the Cardholder continually allows taxes to be charged to the card, their card privileges will be canceled. It is the Cardholder's responsibility to safeguard the card and account number at all times. Cards must be kept in secure locations, account numbers should not be written where others can easily see them. If the Cardholder believes someone has used the card (as evidenced by charges appearing on the monthly memo statement that cannot be verified as made by Cardholder, or for any other reason), their Approving Agent and NSU Program Administrator must be notified immediately. Lost or Stolen: If the card is lost, stolen or damaged, the Cardholder must IMMEDIATELY notify Bank of America at 1-888-449-2273. Immediately after reporting the incident to the bank, the Cardholder must notify their Approving Agent and the NSU Program Administrator. If the card is located after reported lost or stolen, it must be destroyed by cutting the card in half and delivered to the NSU Program Administrator for file. Changes: Any changes in information on the Cardholder's original Enrollment Form must be specified, checked as "Change" on the form and submitted to the Approving Agent and NSU Program Administrator. Cardholder Termination: The Cardholder is responsible for return of the purchasing card to their Approving Agent upon termination of employment. The Approving Agent shall notify the NSU Program Administrator immediately of the Cardholder's termination. A Cardholder who transfers to a new position in the university and requires the use of the card as part of his/her new duties should continue to use the same card. However, a change may be required to the employee's hierarchy and default accounting code. Cardholders who no longer require a card in their new position must return their card to the NSU Program Administrator and have the card cut in half and filed. Any cards returned to the Program Administrator must be intact and NOT damaged in any manner. The University retains the right to cancel a Cardholder's privileges. Cards may be revoked for misuse or noncompliance with procedures and/or the Cardholders Agreement. If Approval is Denied If a vendor advises that card approval has been denied, it is most likely a violation of one established levels of authority checks. Example - the purchase exceeds the single transaction limit of $5,000 Example - the account is over the monthly number of transactions limit and/or spending limit. Example - the purchase is a violation of a Merchant Group/Spending Category code or a Merchant Category Code to which access is prohibited. The vendor will not have information related to the reason for denial, nor does the Cardholder or Approving Agent have the authority to obtain this information. If transaction is denied, the Cardholder should contact Business Affairs-Purchasing Section for assistance. The Business Affairs-Purchasing Section will contact the proper persons, obtain information on the denial and coordinate resolution of the issue. Cardholder Charge Dispute Resolution In the event Cardholder and Approving Agent identify items on the monthly memo statement that do not correlate with retained receipts and supporting documentation, transactions not made by the Cardholder, incorrect transaction amounts, or if there is an issue with service or quality, the Cardholder's first recourse is to contact the vendor to try to resolve the problem. III-9 9

If the vendor agrees the error has been made, they will credit the Cardholder/Budget Unit Head's account. The credit will appear on the next monthly memo statement. Cardholder/Budget Unit Head should check the next statement for credit. The Cardholder must send merchants credit receipt to the NSU Program Administrator by attaching to Completion FPARCVD screen print, with the signature and date of the Cardholder/Budget Unit Head. A copy of the merchants credit receipt should be filed for memo statement reconciliation procedure. If the problem with the vendor is not resolved, contact NSU Program Administrator within ten days from the billing close date. NOTE: All disputes that alter the original NSU P-Card purchase description, quantity, price, etc. will require the Budget Unit Head/Designee to process a Purchase Order Cancellation/Change document. This should be processed before the credit card transaction is sent to Business Affairs Accounts Payable for processing. If the credit card transaction has already been submitted to Business Affairs Accounts Payable, the Cardholder must contact the NSU Program Administrator for specific directions. Sales tax is not a disputable item. It is the responsibility of the Cardholder/Budget Unit Head to ensure that vendors are advised that the purchase is sales tax exempt. Merchandise Returns & Exchanges The Cardholder/Budget Unit Head is responsible for contacting the vendor when merchandise purchased with the card is not acceptable (incorrect, damaged, defective, etc.) and arranging for the return for credit or exchange. Do not accept cash in lieu of a credit to the Purchasing Card Account. The Cardholder/Budget Unit Head will be working with the supplier and should always retain boxes, containers, special packaging, packaging slips and other related information until they are certain the merchandise is acceptable. If the merchandise is to be exchanged, the Cardholder/Budget Unit Head is responsible for returning the merchandise to the vendor and obtaining a replacement as soon as possible. Documentation of the resolution of the exchange is to be retained with the support documentation of that purchase. If the merchandise is returned in person, the Cardholder/Budget Unit Head is responsible for obtaining a credit receipt from the vendor and retaining the receipt with support documentation. If the merchandise is shipped back to the supplier, the package must be prepared according to supplier instructions and shipping documents must be retained until supplier issues credit or exchanges merchandise. Cardholder/Budget Unit Head must obtain a credit from the supplier. Receiving cash or checks to resolve a credit is prohibited. The Cardholder must send a merchants credit receipt to the NSU Program Administrator by attaching to Completion FPARCVD screen print, with the signature and date of the Cardholder and Budget Unit Head. A copy of the merchants credit receipt should be filed for memo statement reconciliation procedure. NOTE: All returns and exchanges that alter the original NSU P-Card description, quantity, price, etc. will require the Budget Unit Head/Designee to process a Purchase Order Cancellation/Change document. If the credit card transaction has already been submitted to Accounts Payable, the Cardholder must contact the NSU Program Administrator for specific directions. (An Interdepartmental Invoice is required to change the account code(s) charged and the distribution of the charges.) III-9 10

Restrictions on Card Use and Certain Purchases The Purchasing Card CANNOT be used to purchase any food, supplies, equipment or services from those vendors that have a contractual relationship with the university: NSU Food Service Contractor You must process a purchase requisition using Purchase Order Type Special Meals (SM Special Meals) Professional Services You must process a purchase requisition using Purchase Order Type Professional Service (PS Professional Services Contract) for Athletic Officials or all other Professional Services. Items of a personal nature. Such items include: brief cases, Christmas cards other than official University cards ordered through the President's Office, personal magazine subscriptions, personal and individual memberships in professional, social, civic organizations, etc. Purchases by the University from University employees. School dues for memberships in local civic organizations, such as the Chamber of Commerce in accordance with Attorney General Opinion No. 96-195, dated May 9, 1996. Prizes are limited to only student self-assessed fees which have been approved by the appropriate student self-assessed fee governing body and the appropriate Student Affairs Offices. Alcoholic beverages Cash advances, cash instruments, cash refunds Gift cards and/or gift certificates are limited to only student self-assessed fees which have been approved by the appropriate student self-assessed fee governing body and the appropriate Student Affairs Offices. Consultants and speakers fees/honorariums Controlled substances (prescription drugs, narcotics, etc.) Entertainment costs - ski tickets, tours, etc. Food & meals Travel (gas stations, lodging, restaurants, airline tickets, etc., except when approved in advance by NSU Program Administrator.) NOTES: Cardholders are allowed to use their LaCarte card at Enterprise Rent a Car when utilizing the state motor pool contract. The allowable MMC Code is 3405. For those instances when an authorized traveler is seeking reimbursement for gasoline purchased for a university vehicle while on official travel, the reimbursements must be requested on a Travel Expense Account as another reimbursable item, with bonafide receipt(s) attached. Steps in obtaining a LaCarte Purchasing Card LaCarte Program Cardholder Enrollment document may be picked up in Business Affairs Purchasing Section. Cardholder should complete and print LEO Certification certifying passing score. Forward all enrollment documents and LEO Certification to Business Affairs Purchasing Section. Program Administrator submits card order. Visa card will be sent directly to the Business Affairs Purchasing Section in approximately 7-10 days (if the card is sent directly to the department, please inform Purchasing immediately). The Cardholder will be required to attend a training session and sign a P-Card Cardholder Agreement before receiving and using the Purchasing Card. Cardholder should sign the Purchasing Card immediately upon receipt. III-9 11

Vendor Creation Vendor creation is not required for NSU P-Card Purchases by the Cardholder. The vendor number for "NSU P-Card Purchase Order is 100000000. This vendor number must be entered when processing all requisitions for NSU P-Card Purchase Order transactions Receiving for NSU P-Card Purchase Orders To provide a document to transmit invoices to Business Affairs Purchasing Section, process online receiving. See Receiving Goods and Services FPARCVD in the Departmental Banner Finance User Guide. Submit invoices and any other supporting documents to Business Affairs Purchasing Section (purchasing@nsula.edu) via campus mail or email within one (1) day of receipt. NOTE: When a credit card receipt or invoice is received without a purchase order number, the Cardholder is required to write the purchase order number on the receipt or invoice. The Completion FPARCVD screen print may be used as a transmittal cover document for credit card receipts, or receipts may be attached to the Business Affairs Transmittal Cover Sheet and forwarded to Business Affairs Purchasing Section. If Business Affairs Accounts Payable Section receives an invoice with no Requisition or Purchase Order number referenced on it, a messenger will be sent out with a copy of the invoice stating: Business Affairs Accounts Payable has received the attached invoice with no requisition or purchase order number referenced. The department responsible for this purchase should notify Purchasing (purchasing@nsula.edu) and Accounts Payable (nsuacctspayable@nsula.edu) to provide the Requisition number and/or Purchase Order number, as well as the Accounts to be charged. Change Order and Order Cancellations Change Order and Order Cancellations using Purchase Order Cancellation/Change document are allowed to change the accounting code and/or distribution NOTE: No changes can be made after you have submitted your credit card purchase to Business Affairs Accounts Payable. Any Changes required to be made after submitting the credit card purchases to Accounts Payable requires specific instructions should be received from the NSU Program Administrator. End of Fiscal Year Processes All P-Cards are disabled as of the close of the day on the second Friday in June and are not reactivated until the second Friday in July of the new fiscal year. Supporting documents used to process the P-Card: LaCarte Memo Report Reconciliation LaCarte Program Cardholder Enrollment P-Card Cardholder Agreement P-Card Missing Receipt Purchase Order Cancellation/Change III-9 12