1. Photo by Karl Steinbrenner Charge Card Supervisor/Reviewer Training 2014

2. 2012 Charge Card Administration 2 Agenda Purpose of training Purchase Card (PCard) Program Agency Travel Card (ATC) Program Responsibilities Review Checklist Resources Review Conclusion

3. 2012 Charge Card Administration 3 Purpose of Training Required annually of anyone who signs off on a cardholders reconciliation Updates on the Purchase Card Program (SPCC and Gold) Updates on the Agency Airline Travel Card (ATC) Designed to provide guidance on what to look for in your review

4. 2012 Charge Card Administration 4 Purchase Card Program Agencies assume ultimate liability for use of the card Purchasing cards must be used for official State Business only! Airline tickets and Mass Rail tickets are allowed on the Purchase card

5. 2012 Charge Card Administration 5 Limits: Set at $4,999 per transaction and up to $100,000 per month Procedures: JMU Financial Procedures Manual Section 4220: http://www.jmu.edu/finprocedures/4000/4220.shtml http://www.jmu.edu/finprocedures/4000/4220.shtml State CAPP Manual, topic 20355 Purchase Card Program

6. 2012 Charge Card Administration 6 Responsibilities Reviewer is a critical role in the reconciliation process Ensure that all purchases made are valid business expenses Ensure that the reconciliation is supported with sufficient documentation Ensure the reconciliation is completed timely and accurately

7. 2012 Charge Card Administration 7 Limits –Transaction Limits –Monthly Limits Orders –Compliance with Procurement policies –No split orders –Report non compliance to Program Administrator Responsibilities

8. 2012 Charge Card Administration 8 Audits –By you signing and dating a reconciliation, you are agreeing that every item on the log is accurate and complete and for official state business only. –Auditors are very particular about the Supervisor/Reviewer role in reconciliations Responsibilities

9. 2012 Charge Card Administration 9 Review Checklist Receive reconciliations timely –Contact your cardholders if you do not receive their reconciliation by your agencys due date Cardholder signature and date –If the reconciliation is not signed and dated, return to the cardholder Bank of America monthly statement attached –If the monthly statement is not attached, request it from the cardholder –Billing statement must be paid in full monthly.

10. 2012 Charge Card Administration 10 Compare the transaction amounts documented on the reconciliation to the monthly statement –Contact the cardholder for an explanation of any variance not documented and return for correction Verify that the reconciled total on the reconciliation matches the amount due on the Statement –If not, contact the cardholder for an explanation of the variance and return for correction Validate that each transaction is a valid business purchase –If you have any questions, contact the cardholder for more information Review Checklist

11. 2012 Charge Card Administration 11 Verify that no Sales Tax was charged on purchase card purchases –If there was tax charged, contact the cardholder and instruct that a credit from the vendor be requested immediately. Ensure a notation to this effect is included on the reconciliation. Accounting information correct –Contact the cardholder to correct any org or account codes If there are any outstanding issues which cannot be corrected before sending the certified reconciliation to the Fiscal Office: –Attach documentation recapping disposition and identifying the responsible party. Review Checklist

12. 2012 Charge Card Administration 12 Sign and Date the Reconciliation Keep track of any outstanding items awaiting resolution Scan and email reconciliaton to spcc@jmu.edu Review Checklist

13. 2012 Charge Card Administration 13 Policies and Procedures Past Due Invoices Agencies are not permitted to use the Pcard or ATC to circumvent prompt payment. Invoices that are past due cannot be paid using the Purchase Card or ATC unless prior approval from DOA's Charge Card Administration Team is given, otherwise the only acceptable means of payment are by check or EDI.

14. 2012 Charge Card Administration 14 Resources JMU Program Administrators Jennifer Dellinger, dellinjx@jmu.edudellinjx@jmu.edu Tanya Shifflett, shiffltl@jmu.edushiffltl@jmu.edu Department of Accounts Charge Card Administration Team JMU Financial Procedures Manual Section 4220 CAPP Manual Topic 20355 CAPP Manual Topic 20336 CAPP Manual Topic 20360

15. 2012 Charge Card Administration 15 Review All reconciliations must be reviewed Your signature certifies you have completed the review Document any issues with charges Use available resources

16. Quiz Question 1 It is my responsibility to make sure all charges I am signing off on are legitimate expenditures for the university. 2012 Charge Card Administration 16 TrueFalse

17. Quiz Question 1 Wrong answer, please try again.please try again 2012 Charge Card Administration 17

18. Quiz Question 2 After monthly small purchase card review I am to sign and date the coversheet. 2012 Charge Card Administration 18 TrueFalse

19. Quiz Question 2 Wrong answer, please try againplease try again 2012 Charge Card Administration 19

20. 2012 Charge Card Administration 20 You have completed the annual Supervisor/Review Training for 2014. Please go to this linkwww.jmu.edu/financeoffice/training/Certificate-super- reviewer.pdf and print out the certificate to send into Accounts Payable. All certificates are due in Accounts Payable by April 15 th, 2014.www.jmu.edu/financeoffice/training/Certificate-super- reviewer.pdf Thank You. Congratulations!