Idaho State University Purchasing Card Program

Idaho State University Purchasing Card Program Bank of America VISA Card Cardholder Procedures Manual Rev. March 2015

Table of Contents Introduction... 2 General Guidelines - Card Issuance... 3 - Assignment of the Card... 3 - Card Usage... 3 - Spending Limitations and Merchant Restrictions... 3 - Examples of What you Can and Cannot Buy... 4 - How to Use the Card... 6 - Reconciliation and Payment... 7 - Sales and Use Tax... 8 - Account Maintenance... 8 Appendices I - Cardholder Application... 10 II - Cardholder Account Maintenance Form... 11 III - Purchasing Card Record Log... 12 IV - Cardholder User Agreement... 13 V - Restricted MCC Merchant Category Codes... 14 VI - Record of P-Card Activity, No Receipt Available Form... 15 VII - Misuse of the Purchasing Card Agreement... 16 Page 1

INTRODUCTION Welcome to the Idaho State University Bank of America VISA Purchasing Card Program! The purpose of the Purchasing Card Program is to streamline and simplify the requisitioning, purchasing and payment processes for small dollar transactions. The Program is designed to facilitate the approval process and reduce the paperwork of procurement procedures such as purchase orders, petty cash, check requests and expense reimbursements. The goals of the Program are to: reduce the cost of processing small dollar purchases receive faster delivery of required merchandise simplify the buying and payment processes provide cardholders with empowerment to choose! This manual will provide you with the particulars of the Program, including general guidelines, reconciliation and record keeping procedures, and customer service information. It is important to read the following information carefully, as you will be responsible for adhering to the established policy and procedures. The content of this P-card manual is constantly being updated. Please visit http://www.isu.edu/purch/, the Purchasing Services website for P-card manual updates. The P-card manual can also be found by signing into BengalWeb and going to the Purchasing tab or the Employee tab. If you have any questions, please contact: Ann Merkley or Roger Jechart, Administrator Purchasing Services Administration Building Room 114 921 South 8 th Avenue Stop 8110 Pocatello, Idaho 83209-8110 (208) 282-3112 Purchasing Services Mission Statement: Purchasing Services supports the overall mission of the University by providing a variety of goods and services responsive to the needs of our students, faculty and staff. We are committed to provide timely and cost effective service while maintaining the guidelines set forth by Idaho State University and the State of Idaho. Page 2

GENERAL GUIDELINES I.Card Issuance: To obtain an ISU Purchasing Card, complete a cardholder application form, Appendix 1, and have it signed by your supervisor and the ISU Purchasing Card Administrator. The application form sets up your account and establishes your purchasing limits. Also completion of the Moodle training located in BengalWeb is required before a p-card can be issued. II. Assignment of the Card: The ISU Purchase Card is issued to you, in your name, for your use only. This is not a department card and is not to be shared. You may purchase items for others in your department as needed. Please do not allow other faculty or staff to use your card. Students are not allowed to have or use p-cards. You are responsible for all charges placed on your card. III. Card Usage: The VISA Purchasing Card can be used at any vendor that accepts VISA, except as ISU otherwise directs. It may be used for in-store purchases as well as phone, online or mail orders. When using the VISA Purchasing Card with vendors, please emphasize that a receipt/invoice must be sent for phone, online and mail orders. This receipt/invoice must be retained for documentation of the purchase. Please make sure the vendor is aware we are a tax exempt entity. You may need to provide them with a copy of our ST101 Tax Exempt Form. This form can be found in BengalWeb by going to the Purchasing tab and selecting Forms under Purchasing Resources. Do not use the purchasing card to pay for purchases or services to other ISU departments. When you pay any department on campus, including the Bookstore, Chartwells, Ticketing at Holt Arena and Stevens Performing Arts Center with the p-card, the University is charged a double transaction fee. Please use Interdepartmental Transfer Forms or Purchase Orders as required to order and pay for on-campus purchases. Do not sign contracts with vendors. All contracts must be reviewed and signed by Purchasing Services. Some contracts require review by General Counsel before being signed by Purchasing Services. IV. Spending Limitations and Merchant Restrictions: Your card has been assigned credit spending limits. It will have a single transaction limit placed on it, which means your card will be declined if you attempt to purchase more than this limit at any given time. Do not split a purchase to avoid the single transaction limit. If you believe the single transaction limit will inhibit optimum usage of the Program, please discuss this with your supervisor. Any change to the limits will need to be coordinated with the ISU Purchasing Card Administrator. Please complete Appendix II and attach a paragraph of justification to the signed form. Send the forms to the Purchasing Card Administrator in Purchasing Services at Stop 8110. In addition to the single transaction limit, every cardholder has a total monthly dollar limit assigned to his/her account. Limitations vary by cardholder. If you believe your monthly limit to be insufficient for your requirements, and your supervisor agrees, you may contact the ISU Purchasing Card Administrator and request a limit change. Please use Appendix II and follow the same procedure as when requesting a higher single purchase limit. Page 3

Every card also has been assigned a daily spending limit. When you request a higher single purchase limit, your daily limit is raised accordingly. V. Examples of What You Can and Cannot Buy: Authorized Purchases The Purchasing Card Program is intended for small purchases of products and supplies needed during the normal course of business. ISU has authority to determine authorized purchases and whether to utilize the Purchasing Card Program for larger purchases. Purchases against State Contracts (up to the single transaction limit amount) may be made from suppliers willing to accept the Purchasing Card. This is not an all-inclusive list. Items identified are examples to help the cardholder determine appropriateness. Contact Purchasing Services when you have questions. Some common uses of the Purchasing Card Program may include: Office and class supplies and miscellaneous items Building, plumbing, electrical materials Automotive parts Books, newspapers and subscriptions (resource materials) Computer supplies, e.g., software, CD s, DVD s, flash keys, toner, etc. Hardware and tools Lab, field, photography and safety supplies Short term equipment rentals Equipment repair, spare parts and welding repair Advertising expense (newspaper ads, other media) Work related membership dues/organizational fees Travel expenses for candidates recruited for employment Travel expenses for student recruits being brought to campus Unauthorized Purchases Items for personal use (including gas for personal vehicles) Firearms Computers, tablets, printers, and external hard drives ($300 and higher) LCD Projectors, cameras, scanners, copiers, fax machines ($300 and higher) Capital goods over $2,000 unit cost Alcoholic beverages, Bars, Cocktail Lounges, etc. Cash Advances Stamps (rolls or books) Salaries and wages Entertainment Medical - Doctors, Dentists, Chiropractors, etc. Travel arrangements i.e. airlines, hotels, rental cars, business meals, conference registration, etc. (except recruitment as noted above) Independent Contractors Live Animals Radioactive Materials Page 4

We encourage our cardholders to use local vendors when possible. AmazonPrime account: please contact Purchasing Services for required details on how to proceed. State Contracts should be our first choice for university purchases. The State of Idaho maintains an extensive group of contracts for use by Idaho State University. If a contract vendor cannot provide a necessary item (or if the item fails to meet requirements) it can be purchased off-contract. The reason for off-contract use must be documented in Works in the description or with department p-card records. State Contract vendors allow us to order online, by phone or fax and deliver directly to us. They offer special pricing on key items and eliminate need for time spent on searching for the best Price. View the complete list of State Contracts at http://purchasing.idaho.gov/statewide contracts.html The Idaho State University Stores Department has a wide variety of goods commonly used on campus and can stock requested items. Other advantages of using Stores are: time saving (Stores delivers), University resource savings (no need to drive to acquire goods), and location (Stores is located on campus for quick visits). See Stores contact information at: www.isu.edu/purch or see on BengalWeb under the Purchasing tab. Non-Employee Travel Expense (other than job candidate): If the university guest is an independent contractor, or being paid, they are expected to pay for their own travel expense and be reimbursed after their visit. Consultant travel cost may be built into the contract for services if the university is expected to pay for their travel. You may prepay airfare and lodging for university guests using a p-card if all of the following conditions are met: The individual is volunteering his or her services for the betterment of the University and will not be compensated for services. The individual will not receive an honorarium. Non-Travel Meals, Refreshments, Entertainment, and Gifts, 2010: Please review the policies regarding these areas before making a purchase with your p-card. You can find the policies and procedures by going to the ISU Home Page, click on Quick Links, scan down to Policies and Procedures and click on the link. Select Finance and Administration and scan down to 2010 Non-Travel Meals, Refreshments, Entertainment, and Gifts. Make sure you provide all documentation required to show you followed procedures for use of p-card when reconciling. As with any agency or state purchase, the card is not to be used for any product, service or with any vendor considered to be inappropriate for state or public funds. Failure to comply with the above guidelines for authorized purchases under the Idaho State University Bank of America VISA Purchasing Card Program may result in disciplinary action, cancellation of your card privileges, and possible termination of employment. Page 5

VI. How to Use the Card: The Purchasing Card Program provides a simple option to the usual purchasing procedures when buying approved goods and merchandise. As noted previously the card cannot be used to purchase capital goods, certain specified items or services. In addition, each card is limited to a specified transaction amount; know your limits. Under unique circumstances in which a card is the most efficient means of purchase and your authorization is limited, you may contact one of the buyers in the Purchasing Department. Their card limits are greater and they can facilitate your purchase. When using the Purchasing Card you must: Verify that the purchase is appropriate and allowed under the Purchasing Card guidelines. Check the list of restricted goods and services and the list of specifically unauthorized purchases (See Section V and Appendix V). If not, the purchase must be processed with a purchase order. Inform the vendor that you are with Idaho State University and will be making a VISA Purchasing Card purchase. This applies whether you are transacting the purchase via telephone, on-line, or in person. Inform the vendor that Idaho State University is a sales tax exempt organization. If the vendor requests proof of tax exemption departments can provide the vendor with a completed copy of Form ST-101 - Sales Tax Resale or Exemption Certificate. The ST-101 form is available on line. Sign into BengalWeb, click on the Purchasing tab, and go to Forms. You will then be able to print out a copy of the ST-101 form. Order the item(s) or request merchandise. Provide the vendor with your Purchasing Card number and the expiration date. Provide the vendor with your name, the department name, and a complete delivery address: ISU Receiving, 638 East Dunn, Pocatello, ID 83209-xxxx (your stop number). Obtain a receipt, packing slip, and/or credit card sales slip from the vendor. In the rare event that a receipt is not available from the vendor, you must complete a Record of P-Card Activity No Receipt Available form, Appendix VI. Note: this step must be completed in order to maintain your card in good standing. Make sure the appropriate supervisor is aware of your purchase and that all state and departmental rules and procedures regarding purchasing, ordering, processing, and record retention have been followed. Upon receipt of merchandise, it is your responsibility to inspect the shipment. In cases of returns, the Cardholder is responsible for coordinating the return directly with the vendor and contacting the ISU Purchasing Card Administrator regarding unresolved issues. Be careful online. The internet is a wonderful place where customers can buy almost anything. However, it is also very easy to be scammed by a website that appears to be legitimate. Even if the website you are on is careful with user data, viruses called keyloggers can infect your computer in order to catch every input you make on the keyboard Page 6

including your credit card number. Be very careful to only do business online with companies that you trust. Most legitimate businesses will include a security verification. Regularly perform a virus scan and avoid entering your payment or identification details on a computer that you do not trust. VII. Reconciliation and Payment: Payment: Unlike personal credit cards, the Bank of America VISA Purchasing Card Program is handled as a University liability. Accounts Payable and the Purchasing Department are responsible for paying the Program invoice(s) each month and charging the costs to the appropriate accounts. You are not responsible for the payment process. You are, however, responsible to make sure the charges are reconciled, approved, and coded to the proper account. Electronic Reconciliation: Each time you use your card you will receive an e-mail from Bank of America informing you that you have a task to perform. The email will reflect the transaction date, supplier/vendor name and total amount of the purchase, and the cardholder name. This notice is to remind the cardholder/reconciler to electronically reconcile as soon as possible. It is your responsibility, immediately upon receipt of your e-mail, to review the information to ensure all transactions posted are legitimate transactions made by yourself. Cardholders should ensure their transactions are electronically reconciled and approved at least weekly. We suggest setting a weekly reminder in the Google calendar to check and reconcile new charges. Whenever possible, the reconciliation process should be performed by a person other than the cardholder. The process of reconciliation is detailed in the Moodle online training. Please print a copy of the P- card Reconciliation QuickGuide to use as you begin using your card and reconciling your purchases. Receipt Retention/Record Log: It is a requirement of the program that you keep all receipts and/or packing slips for goods and merchandise purchased. For orders placed via phone, online or mail, you must request that a receipt, detailing the merchandise, price, freight, etc., be sent with the goods. (Note: a vendor should not reject this request, as it is VISA policy). If ordering online, print a copy of your order confirmation. It is extremely important that you obtain and retain purchase receipts. In the event that no receipt is available, you must complete a Record of P-Card Activity No Receipt Available form, Appendix VI, and attach it to your p-card statement. The Purchasing Card Record Log, Appendix III, is to be utilized for tracking purchases. Please log all purchases made with your card. Receipts are to be retained in the ordering department for 3 years + current year. If grant funded, follow grant retention policy (normally 7 years + current year). Federally funded (grant) purchases require an online check prior to placing the order to make sure the vendor is authorized. See https://www.sam.gov. Print the result of the search to show no exclusion and keep with the sales receipt/invoice. Page 7

Audit: Purchasing card records will be subject to audit so it is essential to adhere to the above record keeping procedures. Disputed or Fraudulent Charges: If there is a discrepancy between your record log and your statement, it is imperative that the issue is addressed immediately. Depending on the type of discrepancy, you will need to contact either the vendor (supplier) or the ISU Purchasing Card Administrator to resolve the disputed transaction. If you believe the vendor has charged you incorrectly or there is an outstanding quality issue, you must first contact the vendor and try to resolve the error or problem. If you are able to resolve the matter directly with the vendor and the error involved an overcharge, a credit adjustment should be requested and should appear on your next statement. (Note: The item should be highlighted on your record log as a reminder to verify that correct credit has been received.) If the vendor disagrees that an adjustment is necessary, immediately contact the ISU Purchasing Card Administrator who will work with you and Bank of America to resolve the dispute. Bank of America will request complete details of the dispute in writing in order to research the item in question. These details should be reported on University letterhead or on the online Bank of America Dispute Form. Bank of America must receive any charge dispute within 60 days of the transaction date. While pending resolution, Bank of America will credit your account for the disputed amount. Although Bank of America acts as the arbitrator in any dispute, you should never assume that all disputes will be resolved in your favor. If the dispute is not resolved to your satisfaction, and you believe the vendor has not treated you fairly, notify your manager with the relevant details. Any fraudulent charge, i.e., a charge that you did not authorize, must be reported immediately to the ISU Purchasing Card Administrator and Bank of America. Prompt reporting of any such charge will help to prevent the University from being held responsible. All fraudulent and disputed charges must be reconciled. When reconciling a fraudulent charge please use an index code for your department and account code 7898 (P-card Fraudulent Charges/Credit). The credit for the fraudulent charge will be reconciled to the same index code and account code as used to reconcile the charge so they will zero out in the system. Disputed charges should be reconciled to the proper account code for the item purchased and the credit reconciled to the same account code to lower the cost of the item or zero it out of the system. VIII. Sales and Use Tax: Purchases for use by Idaho State University are exempt from Idaho sales and use tax. The VISA Purchasing Card has embossed on it the words: Idaho State University - Tax Exempt. When presenting the card to a vendor, inform the vendor the purchase is tax-exempt. On occasion you may be required to provide a vendor with the necessary form (ST-101) for verification of non-taxable status (including out of state suppliers). You may print a copy of the ST-101 form to keep and use with your card. The ST-101 form may be found by signing into BengalWeb, clicking on the Purchasing tab, and going to forms. IX. Account Maintenance: If there is a need to change any information regarding your account, such as name change or spending limits, you must complete the Account Maintenance Form, Appendix II, and forward it to the ISU Purchasing Card Administrator. Page 8

Lost or Stolen Cards: You are accountable for the security of your card and the propriety of all purchases made on your account. If you believe you have lost your card, it has been stolen, or the card number has been compromised, immediately report this information to Bank of America Customer Service at 888-449-2273. Immediately after reporting to Customer Service, you must also inform the ISU Purchasing Card Administrator. It is extremely important to act promptly in the event of a lost, stolen, or compromised card to avoid ISU liability for fraudulent transactions. As with a personal charge card, you will no longer be able to use the account number after notifying Bank of America and the ISU Purchasing Card Administrator. A new card will be issued within 48 hours of notice to Bank of America and the Card Administrator. You will be notified by the p-card administrator once your new card has been received. You will then be invited to come to Purchasing Services and sign for your new card. Termination of Employment: Upon termination of your employment, you are required to: 1. Return your purchasing card to the ISU Purchasing Card Administrator or your supervisor. 2. Reconcile all charges and turn in all receipts to your supervisor. 3. Sign an Account Maintenance Form, Appendix II, certifying there were no unauthorized purchases, and all expenses are legitimate Idaho State University expenses for the month. 4. Upon completion of the above steps, the ISU Purchasing Card Administrator will cancel the card of a terminated employee. Transferring to a Different Department: Upon transferring to a different department, you are required to: 1. Complete a new Cardholder Application including signature by new supervisor. 2. Provide information as to new reconciler, approver, UBO, and local default index code. 3. Upon completion of the above steps, deliver new application to the ISU Purchasing Card Administrator so all information pertaining to employee can be corrected in both the Bank of America and Banner systems. Page 9

APPENDIX I Instructions: (Complete all fields except those indicated as optional). Cardholder Information: Cardholder Application Cardholder Name: (as it will appear on card-maximum 24 characters) Agency Name or Division: IDAHO STATE UNIVERSITY University Department Campus (Pocatello, IF, Meridian, etc.) Statement Mailing Address: 638 E DUNN STREET POCATELLO, IDAHO 83209- (Stop #) E-Mail Address Bengal Web User Name Work Telephone: ( ) - Area code Supervisor s Name: X X X X Cardholder Signature Date Supervisor Signature Date Authorization Limits and Restrictions: (to be completed by Agency Purchasing Card Administrator) Optional Merchant Category Codes (MCC) to be blocked Optional Merchant Category Codes (MCC) to be authorized: Overall Monthly Limit: $ (mandatory) Single Purchase Limit: $ (mandatory) Daily Transaction Limit: $ (optional but suggested mandatory) To be completed by cardholder Approver/Manager: Reconciler: UBO: _ Default Index Code: X_ Agency Purchasing Card Administrator Signature X Date Page 10

Cardholder Information: Idaho State University Account Maintenance Form APPENDIX II IDAHO STATE UNIVERSITY Cardholder Name: Cardholder Account Number: - - - Please indicate requested change(s): Change control restriction as follows: Increase/Decrease monthly credit limit from $ to $ Increase/Decrease single transaction limit from $ to $ Other: Change Cardholder name to: (Maximum 24 characters to be embossed on card) Change address to: Change E-Mail address to: Change Department from to Issue card replacement due to: lost card stolen card not received embossing error damaged other Account Closure/Cancellation (effective immediately) Reason: I certify that no unauthorized purchases that could be considered misappropriation of State funds have been made by myself or anyone known to me as of (Date card was last used) X X Cardholder Signature Date P Card Administrator Signature Date X Supervisor Signature Date Page 11

Idaho State University Purchasing Card Record Log Period Covered: From To Employee Name Card Number APPENDIX III Clear Date Vendor/Supplier Description of Purchase Total Charge Business Purpose or End Use I certify that all transactions were made for use by Idaho State University in accordance with the Cardholder Policy and Procedure Manual. Signed: Page 12

APPENDIX IV IDAHO STATE UNIVERSITY CARDHOLDER USER AGREEMENT You are being entrusted with an Idaho State University Purchasing Credit Card, issued by Bank of America. The card is provided to you based on your need to purchase materials for the Idaho State University. It is not an entitlement nor reflective of title or position. The card is the property of Idaho State University and may be revoked at any time without your permission. Your signature below indicates that you have read and will comply with the terms of this agreement. 1. I understand that I will be making financial commitments on behalf of Idaho State University and will strive to obtain the best value for the University. 2. I have read and will follow the Idaho State University Purchasing Card Policies and Procedures. Failure to do so could be considered as misappropriation of funds of the Idaho State University. Failure to comply with this Agreement may result in either revocation of my use privileges or other disciplinary action, up to and including termination. 3. I understand that under no circumstances will I use the Idaho State University Purchasing Card to make personal purchases, either for myself or for others. Using the card for personal charges is considered misappropriation of funds of the Idaho State University and could result in disciplinary action, up to and including termination of employment. 4. I agree that should I violate the terms of this Agreement and use the Idaho State University Purchasing Card for personal use or gain, I will reimburse the Idaho State University within thirty (30) days for all incurred charges and any fees related to the collection of said charges. 5. The Idaho State University Purchasing Card is issued in my name. I will not allow any other person to use the card. I am considered responsible for any and all charges against the card. 6. The Purchasing Card is the property of Idaho State University. As such, I understand that I may be periodically required to comply with internal control procedures designed to protect the assets of Idaho State University. This may include being asked to produce the card to validate its existence and account number, along with receipts documenting my use of the card. 7. If the card is lost or stolen, I will immediately notify Bank of America by telephone at (888) 449-2273 and the ISU Purchasing Card Administrator. 8. I will receive a daily upload of new charges to my card. A report will download all reconciled and approved charges into Banner weekly. Since I am responsible for all charges (but not for payment) on the card, I will reconcile charges on a daily basis and resolve any discrepancies by either contacting the supplier or Bank of America. 9. I agree to surrender the Idaho State University Purchasing Card immediately upon termination of employment or transfer to another department, whether for retirement, voluntary, or involuntary reasons. Employee Name (Print) Purchasing Card Account Number Employee Signature Date Page 13

RESTRICTED MERCHANT CATEGORY CODES - MCC Appendix V The following Merchant Category Codes (MCC) are restricted. The Purchasing Card cannot be used at these merchants. If there is a need to unblock any of these MCC restrictions, please consult with your Agency Purchasing Card Administrator. MCC Description MCC Description 4829 Wire Transfer Money Orders (WTMOs) 7929 Bands, Orchestras, and Miscellaneous Entertainers 4899 Cable and other Pay Television Services 7932 Billiard and Pool Establishments 5094 Precious Stones and Metals, Watches and Jewelry 7933 Bowling Alleys 5309 Duty Free Stores 7941 Athletic fields, Commercial Sports, etc. 5681 Furriers and Fur Shops 7991 Tourist Attractions and Exhibits 5698 Wig and Toupee Shops 7992 Golf Courses, Public 5813 Bars, Cocktail Lounges, Discotheques, etc. 7993 Video Amusement Game Supplies 5921 Package Stores, Beer, Wine, Liquor 7994 Video Game Arcades/Establishments 5932 Antique Shops Sales, Repairs, and Restoration 7995 Betting 5933 Pawn Shops 7996 Amusement Parks, Carnivals, etc. 5937 Antique Reproduction Stores 7997 Clubs, Country Clubs, Membership, etc. 5944 Clock, Jewelry, Watch, and Silverware Store 7998 Aquariums, Dolphinariums, and Seaquariums 5945 Game, Toy, and Hobby Shops 7999 Recreation Services (Not Elsewhere Classified) 5947 Card, Gift, Novelty, and Souvenir Shops 8011 Doctors (Not Elsewhere Classified) 5948 Leather Goods and Luggage Stores 8021 Dentists, Orthodontists 5950 Crystal and Glassware Stores 8031 Osteopathic Physicians 5960 Direct Marketing Insurance Services 8041 Chiropractors 5962 Telemarketing Travel Related Arrangement Service 8042 Optometrists, Ophthalmologists 5963 Door-to-door Sales 8043 Opticians, Optical Goods, and Eyeglasses 5971 Art Dealers and Galleries 8044 Optical Goods and Eyeglasses 5972 Stamp and Coin Stores, Philatelic and Numismatic 8049 Chiropodists, Podiatrists 5973 Religious Goods Stores 8050 Nursing and Personal Care Facilities 5992 Florists 8062 Hospitals 5993 Cigar Stores and Stands 8071 Dental and Medical Laboratories 5997 Electric Razor Stores, Sales and Service 8099 Health Practitioners, Medical Services 6010 Financial Institutions Manual Cash Disbursements 8111 Attorneys, Legal Services 6011 Financial Institutions Automated Cash 8211 Schools, Elementary and Secondary 6012 Financial Institutions Merchandise and Services 8241 Schools, Correspondence 6051 Non-Financial Institutions 8244 Schools, Business and Secretarial 6211 Securities Brokers/Dealers 8249 Schools, Trade and Vocational 6300 Insurance Sales, Underwriting, and Premiums 8299 Schools and Educational Services 6381 Insurance Premiums 8351 Child Care Services 6399 Insurance Carriers (Not Elsewhere Classified) 8398 Organizations, Charitable and Social Service 7012 Timeshares 8641 Associations Civic, Social, and Fraternal 7032 Recreational and Sporting Camps 8651 Organizations, Political 7033 Campgrounds and Trailer Parks 8661 Organizations, Religious 7251 Hat Cleaning Shops, Shoe Repair, Shoe Parlors 8675 Associations, Automobile 7261 Funeral Service and Crematories 8911 Architectural, Engineering, and Surveying Services 7273 Dating and Escort Services 8931 Accounting, Auditing, and Bookkeeping Services 7276 Tax Preparation Service 8999 Professional Services (Not Elsewhere Classified) 7277 Debt, Marriage, Personal Counseling Service 9211 Court Costs Including Alimony and Child Support 7296 Clothing Rental Costumes, Uniforms, and Formal 9222 Fines 7297 Massage Parlors 9223 Bail and Bond Payments 7298 Health and Beauty Spas 9311 Tax Payments 7321 Consumer Credit Reporting Agencies 9399 Government Services (Not Elsewhere Classified) 7832 Motion Picture Theaters 9401 Food Stamps 7841 Video Tape Rental Stores 7911 Dance Halls, Schools, and Studios 7922 Theatrical Producers Ticket Agencies Page 14

RECORD OF P-CARD ACTIVITY NO RECEIPT AVAILABLE Appendix VI This form is to be used in instances in which no receipt was provided by the merchant or if a receipt was lost. Cardholder s Name: Individual Card Number: Transaction Record: P-Card Statement Date: / / Merchant Name: Item(s) Purchased and Business Purpose: Amount: $ $ $ $ $ $ $ $ Total $ Reason Receipt is Not Available: Cardholder Signature Supervisor s Signature Date: / / Date: / / Attach Original to Statement for Reconciliation Send a Copy to ISU P-Card Administrator Page 15

MISUSE OF THE PURCHASING CARD APPENDIX VII The use of a Purchasing Card is a privilege, not a right. Accordingly, disciplinary action will be taken for misuse of the card. Individuals using the Purchasing Card to knowingly buy items intended for personal use will be subject to disciplinary action, up to and including termination of employment and prosecution. Individuals who fail to properly follow Purchasing Card policies and procedures will be subject to disciplinary action, up to and including limitation or revocation of Purchasing Card privileges, a period of probation, mandatory Purchasing Card training, and, if warranted, termination of employment. If a first violation occurs, use of the Purchasing Card will be suspended. Notification will be given to the cardholder and their immediate supervisor. The cardholder must have a face-to-face meeting with the Purchasing Card Administrator. The purpose of the meeting will be to discuss the violation, provide additional training, and identify specific corrective actions required by the cardholder. If the cardholder determines they no longer want to use the Purchasing Card, the card is to be immediately surrendered to the Administrator. If the infraction is deemed to be due to willful or fraudulent misuse, the Purchasing Card will be terminated immediately and the cardholder s supervisor will be notified for appropriate action. If a second violation occurs, use of the Purchasing Card will be terminated for not less than six months. Notification will be given to the cardholder and their immediate supervisor. After the determined waiting period, reinstatement may be considered upon receipt of a letter from the appropriate Vice President to the Purchasing Card Administrator, providing a compelling argument as to why the card should be reinstated. If a third violation occurs, the card will be immediately terminated and the cardholder will be prohibited from any further use during their employment at ISU. Notification will be given to the cardholder and their immediate supervisor. I have met with the Idaho State University Purchasing Card Administrator and agree to use my Purchasing Card in strict compliance with instructions given in the Cardholder Policy and Procedures Manual. Roger Jechart Date Employee Signature Senior Buyer Purchasing Card Administrator Printed Name Page 16