Overview of Program General Information User Procedures Procurement Card Procedure Manual
Procurement Card Overview Provides University employees with a more efficient way to purchase day-to-day supplies The use of the procurement card is not intended to bypass appropriate purchasing procedures set forth by the State of Texas The program is administered through the Purchasing department
Program Contacts Mickie Scantling Procurement Card Auditor 651-2111 firstname.lastname@example.org Bryan Glenn Director of Purchasing 651-2105 email@example.com
Important Points The procurement card is only issued to the cardholder. No one else is allowed to use the card. The cardholder is responsible for all transactions made with his or her procurement card. Cardholders are responsible for allocating charges on a monthly basis and submitting supporting documentation to the Purchasing office by the fourth working business day of each month.
Cardholder Responsibilities Attending Training Card Security Making Appropriate Purchases Submitting Logs Corrections
Department Head Responsibilities Approving Transactions Corrections
Purchasing Department Responsibilities Provide Training Audit Logs Assist Cardholders Billing Transactions
Allowable Purchases Office, lab, or classroom supplies Books Flowers* Janitorial Supplies Meals/Food for business-related meetings* Medical Supplies Postage & Shipping Promotional Items Registration Fees Subscriptions Tools/Hardware Videos Copier Rental *Only on local accounts
Unallowable Purchases Memberships Cash Refunds Cash Advances Alcoholic Beverages Computer hardware or software Gasoline Insurance Services Personal Purchases Capitalized or controlled equipment (televisions, computers, etc.) Employee travel expenses Gift cards for University employees
Sales Taxes All purchases made with the procurement card are exempt from sales tax Cardholders will be held responsible for refunding or reimbursing any sales taxes paid on the procurement card The only exception to this rule is for business meals A business meal is defined as: a meal consisting of both University and non-University employees with a specific University business function
Split Purchases An instance where a cardholder makes a purchase larger than the delegated limit, and the vendor runs the credit card multiple times in order to bypass the cardholders single purchase limit. This is a violation of the states purchasing guidelines and should not be practiced.
Account Selection The cardholder will use Citibanks website on a monthly basis to allocate each transaction to an account within their department Accounts are sorted by Division and Department There are restrictions on what items may be paid using a state-funded account (begins with 10, 15, 18) Items such as food, decorations, gifts, and flowers may not be purchased using state funds
Department & Object Department Unique 7-digit number for the department Object Will either be 62 or 92 62 – Budgeted funds for fiscal year 92 – Term of grant or until money is expended
Object Codes Four digit code An object code is a basic description of the purchase that was made The cardholder will select an object code that is an appropriate description of the item(s) purchased Any purchases made with state funding cannot have an object code in the 6000 level, such as 6012 or 6280
Receipt of Goods & Services When allocating, the cardholder must indicate if the goods and services purchased have been received There is a drop-down menu beside each transaction for the cardholder to verify if the goods were or were not received If the goods were not received, the cardholder should select no and complete an exception form as backup documentation The cardholder must also notify Purchasing once the goods have been received
Supporting Documentation Detailed expense description Include a receipt or missing receipt form Meal purchases must include a list of who ate the meal/food purchased, as well as the business purpose of the meal Gift card purchases must include a gift card purchase form Receipts should be taped down neatly to computer paper. Please do not tape over the totals on the receipts because the tape causes the numbers to fade.
Audit Process Envelope is filled out completely Reporting period is correct All backup documentation is included Transactions were appropriate for University business The vendor was appropriate Cardholder used account numbers from his/her department Object codes were suitable for purchase No split purchases were made No sales taxes charged
Corrections The auditor will contact the cardholder via email with any corrections that need to be made The cardholder will have one week to make necessary corrections If issues have not been corrected after a week, the auditor will contact the cardholder and department head with instructions to make corrections
Suspensions The Purchasing Office reserves the right to suspend credit card privileges to cardholders due to non- compliance with the procurement card procedures and guidelines To reinstate privileges, cardholders will be required to write a memo to Purchasing stating they will operate within proper guidelines and procedures in the future The employee will also be required to attend procurement card training before privileges are restored
Purchasing Website Training Materials, Forms, and Allocation due dates are located on the purchasing website: http://www.wtamu.edu/administration/purchasing- and-inventories-procurement-card.aspx You can also access the link to Citibanks website from the procurement card webpage.