Austin Independent School District

Transcription

1 2011 Austin Independent School District American Express Travel Related Services Company, Inc. has been contracted to provide services under the American Express Corporate Purchasing Card Account program. American Express will issue Corporate Purchasing Cards tailored specifically for official school district use to designated administrators and employees of the District. Contract & Procurement Services Austin ISD 11/16/2011

2 Preface No commitment for goods or services (other than activity fund purchases) can be made without a valid procurement card transaction completed by an authorized employee or purchase order being issued by the Purchasing Office. District Policy CH, Administrative Regulation Introduction American Express Corporate Purchasing Card Account Program P- Card American Express Travel Related Services Company, Inc. has been contracted to provide services under the American Express Corporate Purchasing Card Account program. American Express will issue Corporate Purchasing Cards (procurement and travel cards) tailored specifically for official school district use to designated administrators and employees of the District. Authorized Users Purchasing cards are issued to Austin ISD employees with the role and responsibility for acquisition of goods and services necessary for the effective and efficient operation of school, academic, and administrative departments. American Express will issue corporate purchasing cards tailored specifically for official school district use to designated administrators and employees of the District. American Express Corporate Purchasing Card Account Cardmember Each purchasing card will be issued to an individual cardmember and will have both Austin ISD and the designated employee cardmember s name embossed on the front of the card. Each cardmember is a purchasing agent of the Austin ISD and subject to all State law and District Policies. The Austin ISD purchasing card will look similar to other American Express cards issued under a personal account. However, the corporate purchasing cards are for official school district use only. The card will have no impact on an employee s personal credit even though their name is on an Austin ISD card. UNDER NO CIRCUMSTANCES SHOULD THIS CARD BE USED FOR PERSONAL PURCHASES. School Users Academic and Administrative Department Users Austin ISD school principals, school bookkeepers, and a limited number of other school personnel in roles similar to requestors and approvers in IFAS Workflow may be issued purchasing cards. Austin ISD department directors, secretaries, and a limited number of other department personnel also in roles similar to requestors and Date Issued: 11/16/2011 Page 2

3 approvers in IFAS Workflow may be issued purchasing cards. User Training Acceptable Use Prior to receipt of their cards, cardmembers will be trained on the program and will sign an Austin ISD purchasing card agreement ensuring that they fully recognize the seriousness of their responsibility to safeguard and properly use the purchasing card. Improper use or abuse of the purchasing card or violation of purchasing card policy may result in revocation of the card and will subject the employee to disciplinary action up to and including termination from the District. Austin ISD completes a very large number of purchasing transactions each year for routine, repetitive, simple, and low-value requirements. Schools and departments need to obtain these requirements in a more efficient and effective manner. The purchasing card is a tool used to address this need. American Express corporate purchasing cards are for official school district use only. UNDER NO CIRCUMSTANCES SHOULD THIS CARD BE USED FOR PERSONAL PURCHASES. The American Express corporate purchasing card is designed to reduce the cost of buying goods and services while providing management control over expenditures. Every transaction is visible to school/ department administrators, the Purchasing Card Administrator, and Financial Services, and is subject to audit by internal and external organizations. There will be thorough and effective management control over these expenditures. Goods and services needed by Austin ISD schools and departments may be purchased using a purchasing card within the limits and restrictions described in this Manual. Single Transaction Card Limit Monthly Card Spending Limit Impermissible Practices Each American Express corporate purchasing card is assigned a single transaction ($1,500) and a monthly spending limit ($10,000). The single transaction limit is the amount that can be spent at one time. The monthly spending limit ($10,000) is the amount that can be spent during the 30-day billing cycle. A Trustee, employee, or agent shall not, with criminal negligence, make or authorize separate, sequential, or component purchases to Date Issued: 11/16/2011 Page 3

4 avoid the purchasing requirements set out in Education Code An officer or employee shall not knowingly violate Education Code in any other manner. Component purchases means purchases of the component parts of an item that in normal purchasing practices would be made in one purchase. Separate purchases means purchases, made separately, of items that in normal purchasing practices would be made in one purchase. Sequential purchases means purchases, over a period, of items that in normal purchasing practices would be made in one purchase. Violation of this provision is a Class B misdemeanor and an offense involving moral turpitude, conviction of which shall result in removal from office or dismissal from employment. Education Code Industry and Merchant Category Code Restrictions Cards are set up with a general profile to enable purchases at many merchants and to restrict specific industries and merchants. For example, alcoholic beverage is an industry that is restricted to prevent purchases. Card Process Austin ISD employees will use purchasing cards for acquisition of goods and certain services necessary for the effective and efficient operation of school, academic, and administrative departments. The basic process for utilizing the purchasing card is: Cardmembers purchase goods and certain services directly from merchants. Austin ISD Purchasing Department is establishing strategic source contracts with merchants such as Office Depot, Grainger, School Specialty, and others to enable cardmembers to place orders in the merchant s on-line website systems. The cardmembers will use the American Express card for purchase authorization instead of a purchase requisition (PR) in IFAS. Merchants will submit transaction requests to American Express electronically. Each transaction will either be approved or denied based on details of the transaction and pre-authorized criteria. Merchants will deliver goods and services upon approval of each transaction and will provide documentation that will be needed in the audit of cardmember transactions. Office Supplies Austin ISD has contracted with Office Depot to implement a web based catalog of office supplies that cardmembers can access and place Date Issued: 11/16/2011 Page 4

5 orders. Cardmembers, such as school bookkeepers, will have unique user identification and passwords in the Office Depot web based system. Cardmembers will sign in to Office Depot and their system will know the cardmember, school delivery address, and the cardmember s American Express corporate purchasing card account number. Cardmembers will determine when they are ready to check out, similar to going to the store checkout registers. The Office Depot computer system will communicate with American Express to obtain card authorization for each transaction. Approved transactions will be delivered the next day whenever possible. Over 95% of purchases made from Office Depot will be made using the web based catalog system in order to obtain the best pricing discounts. Cardmembers are discouraged from shopping at retail stores. Delivery of Goods Receipt of Goods Payment of Goods Sales and Use Tax Merchants will deliver goods when they receive American Express authorization of each transaction. The transaction authorization takes the place of purchase orders so schools can place orders for goods within minutes of starting a transaction. This will expedite delivery of most supplies. Schools and departments receive goods directly from merchants in a timely manner. Office Depot, Grainger, etc. will often deliver goods the next business day. Merchants receive payment directly from American Express in as little as three business days of the transaction. Merchants do not send invoices to Accounts Payable, and bookkeepers do not complete a required IFAS receiving entry to authorize payments. Austin Independent School District is a tax-exempt entity and does not pay sales tax. The cardmember should present a sales tax exemption form when making a purchase. If sales tax is charged the cardmember is personally responsible for reimbursing the District. Date Issued: 11/16/2011 Page 5

6 ALLOWABLE TRANSACTIONS P-CARDS MAY BE USED FOR THE FOLLOWING Acceptable Purchases Operational Supplies Event Scheduling Courier Services Classroom Materials Technology Auto Parts (ONLY Service Center & Transportation) Registration Fees Tools/Hardware Specialty Store Items Examples Medical, Janitorial, Food, Office Conference Rooms, Meeting Rooms, Facility Rental, Catering Fed-Ex, UPS, Lone Star, Postage Stamps Books, Videos, Art Supplies From approved hardware & software list; or accessories Repair Parts Membership Dues, Seminars, Training Courses, Dues and Subscriptions Hand Tools, Power Tools (less than $500 unit value), Teacher s Heaven PURCHASING DO S Store & Maintain AISD P-Card in a safe & secure place Use P-Card for Official AISD Business ONLY Immediately report missing, lost or stolen P-Cards to American Express at and the P-Card Administrator at Immediately report inappropriate purchases to the P-Card Administrator at Know your transaction dollar limit: $1,500 per transaction; $10,000 per monthly cycle Get Receipts for each transaction & Obtain Credit Slip for returns Ask questions before making questionable purchases Date Issued: 11/16/2011 Page 6

7 RESTRICTIONS AND EXEMPTIONS P-CARDS MAY NOT BE USED FOR THE FOLLOWING Restriction Purchase of items for personal use Employee travel expenses Contracted Services Gift card purchases Cash refunds or advances Fixed Assets Examples Alcohol, Personal Clothing, Gum & Candy, Personal Phone Calls, Airfare, Vehicle Rental, Lodging, Meals Temporary Services, Consultants Best Buy, Apple, HEB, Shopping Mall Store Refunds, ATM s, Extra Cash with Purchase Purchases over $500 PURCHASING DON TS Carry an AISD P-Card on a daily basis or store with your personal credit cards Purchase items or services specifically excluded in the purchasing policy Exceed transaction amounts greater than the approved dollar limit Make multiple, sequential transactions intended to circumvent transaction limits, purchasing policy or state law Purchase goods or services at a merchant that would not be considered prudent or of good judgment Purchase goods or services from a merchant who does not provide an itemized receipt Austin ISD Purchasing Card Date Issued: 11/16/2011 Page 7

8 Cardmember Agreement Employee Acknowledgment of Responsibilities Austin ISD implemented a Purchasing Card Program (P-Card) to expedite small dollar and repetitive purchases. The cardmember assumes responsibility pertaining to AISD operation and administration of the card. Cardmember accounts are subject to internal control reviews and audits. By accepting the card, the cardmember agrees to comply with these reviews and audits. Cardmember may be asked to produce the card to validate its existence and produce statements and receipts to verify appropriate use. Purchasing card program rules and procedures may be updated or changed at any time. AISD will notify cardmember of all changes. Cardmember will be responsible for the execution of any program changes. AISD Purchasing Card can only be used in compliance with the purchasing laws of the State of Texas. District Policies must be followed in order to maintain compliance with the laws. Initials P-Card Requirements P-Card transaction original itemized receipts shall be stapled in date order to the cardmember s American Express statement. The statement shall be signed by the cardmember and submitted to the Finance Office by the published due date. P-Cards will be issued in the name of the cardmember. P-Cards are not transferable and shall not be used by anyone other than the cardmember. By accepting the P-Card, the cardmember assumes responsibility for the card and will be responsible for all charges made with the card. Cardmember must have a signed AISD Cardmember Agreement on file. P-Cards must be maintained with the highest level of security. If the P-Card is lost, stolen or if the cardmember suspects the card or account number to have been comprised, the cardmember agrees to immediately notify American Express at (800) and AISD Purchasing Office at (512) P-Cards cannot be used to circumvent or bypass purchasing law/policy. AISD P-Card must be used for AISD business expenditures ONLY. P-Cards shall not be used for personal purposes, even if the cardholder intends to repay it immediately. In the event of personal usage, the card will be deactivated and the cardmember shall reimburse the total amount immediately. If the sum total is not re-paid to AISD in full in a timely manner, the cardmember authorizes AISD to deduct the full amount from his/her paycheck. Date Issued: 11/16/2011 Page 8

9 P-Cards are limited by dollar amount and by type of vendor. As a tax exempt agency, no taxes can be charged to the card. If this occurs, the cardmember will be required to reimburse the district. Tax exempt forms should be used for all transactions. Cardmember agrees to surrender and cease use of the P-Card upon termination of employment whether for retirement, voluntary separation, resignation or dismissal. Cardmember must surrender and cease use of the card in the event of transfer or relocation. Cardmember may also be asked to surrender the P-card at any time deemed necessary by management. By signing below, I acknowledge that I have read and agree to the terms and conditions of this document. I certify that as a participating cardmember of the AISD Purchasing Card Program, I understand the responsibilities listed above. I authorize deduction from my paycheck any amounts due Austin ISD for inappropriate charges in the event I have not cleared these in a timely fashion Print Cardmember Name Signature Employee Number Date Print Budget Manager Signature Employee Number Date Campus/Department Organization # Print Budget Manager: Retain one copy and forward original to the P-Card Administrator Revised 11/16/11 Date Issued: 11/16/2011 Page 9