PITT. Community College PROCUREMENT CARD POLICY PROCEDURES

Transcription

1 PITT Community College PROCUREMENT CARD POLICY & PROCEDURES PCC Purchasing & Contracts Office 2064 Warren Drive Facility Service Complex Winterville, NC Phone (252) / Fax (252) Revised August 2015

2 PROCUREMENT CARD POLICY AND PROCEDURES MANUAL Introduction Welcome to the Pitt Community College (PCC) Procurement Card (P-Card) Program. The P-Card is a payment tool, which offers an expansion of the existing PCC procurement processes. The card will allow departments to make certain transactions without having to submit a requisition for the issuance of a purchase order. Having a P-Card is a privilege that comes with responsibilities. It is intended to be used by authorized staff for authorized purchases. It is NOT authorization to extend departments purchasing ability to acquire items previously not authorized by policy or procedure. Purchasing and Accounts Payable will be auditing the PCC VISA P-Card transactions and will report and take appropriate action on any discrepancies or misuse. The manual will serve as your guideline when using your P-Card. Whenever in doubt, always call our office. We are here to assist and to ensure the success of the P-Card Program. Abuse of the Visa P-Card may be investigated by PCC Campus Police and/or the State Bureau of Investigation. Please refer to the PCC website for Purchasing Guidelines located here. 2

3 PROCUREMENT CARD POLICY AND PROCEDURES MANUAL Applying for a P-Card All College employees, excluding temporary employees, designated by their immediate supervisor, may be permitted to apply for a P-Card. A requesting from the immediate supervisor must be sent to the P-Card Administrator. The P-Card Administrator will return an application to the prospective cardholder. Application must have appropriate signatures. Completed applications are sent to the PCC P- Card Administrator for processing. The PCC P-Card Administrator will notify the prospective cardholder when the card has been received to set up training. The Director of Human Resources will notify the Chief Financial Officer of any faculty or staff person that has been placed on probation and would therefore be ineligible for a P-Card. The Chief Financial Officer will notify the PCC P-Card Administrator. The PCC P-Card is not tied to an individual's personal credit line. Training All cardholders are required to attend a training session on the use of the card. The session may vary depending on the cardholder's previous experience with the State of North Carolina and Pitt Community College purchasing procedures. Additional training sessions may be required by the PCC P-Card Administrator if an audit reveals that unauthorized purchases have been made. Cardholder Separation from Pitt Community College Upon retirement or resignation, the cardholder will return the P-Card to the PCC P-Card Administrator. The P-Card transaction log should be signed by the supervisor and turned in to the PCC P-Card Administrator. The Director of Purchasing will not sign the Pitt Community College checkout list until this has been done. The PCC P-Card Administrator will work with cardholder's department to assure that any changes in personnel will not disrupt the purchase of goods. HUB Reporting Bank of America will furnish Pitt Community College a quarterly report of HUB (Historically Underutilized Businesses) vendors. The site to check for HUB vendors is located here, and participation with these vendors is encouraged. 3

4 PROCUREMENT CARD POLICY AND PROCEDURES MANUAL Definitions PCC VISA P-Card: PCC VISA Procurement Card. PCC VISA P-Card Administrator: The designated employee who will oversee and coordinate the program for the entire college. At the time of this publishing, the Director of Purchasing oversees the program. HUB: Historically Underutilized Business Vendor: A "preferred supplier" that Purchasing at Pitt Community College has authorized the cardholder to use in accordance with purchasing policies. Cardholder: A faculty or staff person who has been issued a P-Card and is authorized by the college to make purchases for the college in accordance to Pitt Community College purchasing guidelines. Supervisor/Account Manager: The person responsible for approving the cardholder's purchases. This person may or may not be the cardholder. Statement of Account: The monthly listing of all items purchased on a specific PCC VISA P- Card. This statement must be reconciled with the P-Card Transaction Log. Single Purchase Limit: The dollar amount allowed for each individual transaction. 4

5 Using the PCC P-Card Check with Purchasing regarding suppliers, "preferred suppliers," State contract items, and to determine whether the purchase would need to be made through requisition and purchase order instead of using the P-Card. Confirm that the vendor agrees to accept the PCC VISA P-Card. Give the following information to the vendor: P-Cardholder Name, Building and Room No. Ask the vendor to state "P-Card Purchase" and recipient name clearly stated on front of package. The card holder s name must be given as recipient. Ask the vendor to include an itemized receipt in the package. Merchandise should be shipped to 2064 Warren Drive, Winterville, NC or mailed to PO Drawer 7007, Greenville, NC Under no circumstances should merchandise be received at the cardholder's residence. If the cardholder does not receive the merchandise, he/she is responsible for contacting the vendor and receiving credit on the card or the merchandise. This is also true for cases of defective or merchandise returned for other reasons. All invoices, receiving documents, credit memos, and itemized charge receipts for "over the counter" purchases for the merchandise should be kept with the P-Card Transaction Log and Statement of Account. All of these documents should be checked carefully. If the Cardholder is disputing a charge, he/she must fill out the Bank of America Dispute Form located here. Purchasing should be made aware of any disputes. 5

6 Authorized P-Card Use: 1. Purchases under $2,500 per single purchase transaction including current NC sales tax and applicable freight. Although the single transaction limit is $2,499, this excludes the purchase of laptops, netbooks, or tablets as they are considered high theft. Some equipment may be purchased with the P-card if the total doesn t exceed $ including tax and freight. Please call Purchasing for specific instructions regarding equipment purchases. 2. All items that are purchased ( over the counter, telephone or via the web) must be immediately available at the time of the P-Card transaction. No backordered items. 3. The cardholder will inform the vendor that the goods are to be taxed at the current rate even if the item is sold tax exempt. (PCC is not Tax-Exempt). 4. The cardholder strives to obtain the best value for the College by using preferred suppliers as identified by PCC Purchasing. 5. The cardholder will comply with all State Purchase and Contract guidelines in the PCC Purchasing Standard Operating Procedures Manual. 6. The cardholder will seek and use HUB vendors in accordance with the PCC HUB Plan which is available for review on the PCC website. 7. The cardholder will always check budget and will not over spend budget availability. The monthly spending limit on your P-card is not a reflection of your actual budget. 8. Equipment repairs must be reported to the Inventory Control Officer prior to having repair work contracted or completed. 9. Institutional memberships may be paid using the P-card. Memberships are for PCC and must be transferable if the employee leave the College. Individual memberships are the employee s responsibility. 10. Training and conference registration fees may be charged to the P-card. A PCC Travel Petition must have been completed and approved prior to these charges being made. See note below. ***Important Note *** Documentation that Registration fee will be paid with P-Card must be included with travel petition. Travel should be approved prior to registration fee being paid with P- Card. Purchasing will not be responsible for verifying. It is the responsibility of the cardholder to ensure this happens. 6

7 Unauthorized P-Card Use: 1. Splitting purchases into multiple transactions so that previously mentioned limits or state purchasing guidelines are avoided. 2. Backorders are not allowed. 3. No cash advances, alcoholic beverages, personal purchases, telephone calls, or monthly telephone service fees should be purchased. 4. No gift cards may be purchased for distribution to employees. 5. No printing orders unless PCC Institutional Advancement and PCC Copy Center have approved the purchase. 6. Although the single transaction limit is $2,499, this excludes the purchase of laptops, netbooks, or tablets as they are considered high theft. Some equipment may be purchased with the P-card if the total doesn t exceed $ including tax and freight. Please call Purchasing for specific instructions regarding equipment purchases. 7. No furniture purchases of any dollar value. 8. No Adobe (software or related) purchases. These requests are to be made through the E- Procurement system. 9. No airfare, hotel, meals or travel are allowed unless this is an approved function for Pitt Community College students or athletes. Exceptions: registration fees for conferences and seminars. The American Express card can be used for travel purposes and is available through the office of the Chief Financial Officer. Contact Kelly Clark for details if interested. 10. Not to be used for gasoline put into a personally owned vehicle, or rented vehicle. Contact Nicole Blackshear in Facilities Services regarding a PCC gas card. 11. Contractual services (1099 vendors) should not be paid with the PCC VISA P- Card since Pitt Community College is legally responsible for reporting this income to the federal and state government. When uncertain if a purchase can be made with a P-Card, please contact Purchasing for assistance. 7

8 Making a Purchase & Documentation Before making a purchase, verify your P-Card s available spending limit. This can be done in WORKS, the Bank of America online system. This amount is not a reflection of your available budget. Inform the vendor that the College is not tax exempt and all applicable taxes apply. All transactions are required to have a receipt. A receipt can be a charge slip, invoice, delivery ticket, etc. as long as it includes the vendor name, date of transaction, itemized list of goods/services, unit cost and total cost. All receipts must match the totals on the worksheet downloaded from Bank of America Works system. If a receipt is not received before a download, or the receipt is lost, then The Procurement Card Receipt Exception Form can be completed and submitted for approval. This form can be found on the PCC Purchasing website: Once the original receipt is received, file it with the Receipt Exception Form. The vendor should not charge your P-Card until the merchandise has been shipped. If your transaction appears and you have not received the merchandise, you must call the vendor to check the status of your order. If you have a vendor who consistently delays sending you an invoice for items ordered or charges you a convenience fee for using a credit card, then don t use your P-Card with that vendor any longer. Inform them that you will be issuing a Purchase Order from now on and payment will be Net 30 days. Cardholders must add detailed description to any receipt that is unclear. Details must be added at the time of purchase so anyone can review what was purchased at any time. The authorized cardholder is responsible for all activity on his/her card. Notify vendors when placing orders of Pitt s hours of business. Don t forget to include holiday closings and summer hours for deliveries. If a credit limit increase is needed, complete a Procurement Card Maintenance Form and have it signed by your immediate supervisor before it is sent to the PCC P-Card Administrator. This form can be found on the PCC Purchasing website here. 8

9 Reconciliation of Monthly Statement Use the following website to download the excel worksheet for reconciliation: The downloaded worksheet is the "Purchasing Card Transaction Log". For completion, please follow the instructions below: 1. This form should be filled out during the month as purchases are made. 2. Enter the statement closing date. 3. Enter the cardholder name. 4. A separate log must be filled out for State, Special, and/or County funds. 5. Enter the account number. If there is a new account number entered that is not in cardholder s chart of accounts, please notify Tia Holloman at tholloman@ .pittcc.edu to set up the account. This should be done prior to submission of P-Card Log. 6. Enter the transaction date. 7. Enter the vendor name. 8. Enter a brief description of items purchased (Not Office Supplies). If cardholder has purchased food, please state the reason (ex: advisory committee meeting) and the date of the event. 9. Enter the amount of the purchase. 10. The form should be totaled at the bottom. 11. Purchasing will publish a listing of statement closing dates and transaction log due dates. Each cardholder is responsible for downloading their monthly statement as well as reconciling it with the transaction log and corresponding receipts. 12. The cardholder must sign and date the log. 13. The supervisor must sign and date the log. If there are other approvals required, such as another department s budget code, the log should be forwarded to that department for the appropriate signature. Allow extra time if other signatures are needed 14. All signed logs, with itemized receipts attached, are due to Purchasing as soon as possible, but no later than 5:00 P.M of the published due date. Cardholder should refer to the calendar for dates, which may vary from month to month. 9

10 Transaction Log Late/Incomplete Complete transaction logs are due to Purchasing by 5:00 P.M of the published due date. A complete transaction log consists of all the required information mentioned above. Budget codes (valid), required signatures, and itemized receipts are key to processing the logs. When a cardholder 's log is designated as late (an incomplete log will also be designated as late), the card account(s) will be placed in a "Hold" status the very next day. Release from "Hold" status: If this is the first time late/incomplete transaction log for a cardholder, the card will be placed in a "Hold" status the very next day after the transaction log due date to the day the completed log is received in Purchasing. If this is the second late/incomplete transaction log for a cardholder within a twelve month period, the card will be placed in a "Hold" status the very next day after the transaction log due date for 1 month. The completed log must still be submitted to the Purchasing. An authorization memo from the cardholder's Dean is required to release the hold. If this is the third late/incomplete transaction log for a cardholder within a twelve month period, the card will be placed in a "Hold" status the very next day after the transaction log due date for 2 months. The completed log must still be submitted to Purchasing. An authorization memo from the cardholder's Dean is required along with P- Card training to release the Hold. Account will be closed, if after retraining, the cardholder continues to submit late/incomplete transaction logs. Lost or Stolen Cards It is the Cardholder's responsibility to notify PCC Purchasing if the Visa P-Card is lost or stolen. If Purchasing is closed, it is the cardholder's responsibility to notify Bank of America at immediately. Responsible Authority The authority to enforce this policy lies within PCC Purchasing. Any questions may be directed to or by at PCCPUR. 10