Administrative Regulation Title:  Procurement Card Request Process and Use Procedures

Regulation Number:  6.8.1

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Requests for P-cards can be made to supervisors. Trustees, administrators, faculty, and staff members requesting issuance of a college procurement card must attend P-card training prior to receiving their card. Each cardholder will signify their understanding of the procurement card process by signing a statement that states that they have received training and are aware of the Administrative Regulation Titles and policy regarding P-card use.

The purchases of items using public funds for personal use is prohibited; therefore, personal purchases are not allowed on the college procurement card. An individual cannot reimburse the College for such purchases. If a personal purchase is made (inadvertently or otherwise) on the P-card, it is the cardholder’s responsibility to obtain a credit from the vendor and make payment with another means. This correction should be done as quickly as feasibly possible, and the Budget Manager/Supervisor must be notified immediately. Except ions need to be approved by the Vice President of Administrative Services.

Procurement cards may be utilized by college employees and trustees mentioned above, under the following circumstances:

  1. For travel expenses when such expenses directly concern and relate to college business. Such expenses include, but are not limited to: meals, transportation, registration fees, and lodging costs.
    1. A college P-card shall never be used for personal purchases or for the purchase of alcoholic beverages while t raveling on college business.
    2. A college procurement card shall never be used for cash advances, motel/hotel movies, mini bar, or personal valet services. Valet services include, but are not limited to, shoe shining, assistance with parking vehicles, laundry services, spa services, concierge services, tours, and baggage services. Exceptions may be granted for valid employee ADA accommodations.
  2. College supplies or services may be purchased with a college P-card if the use of a voucher is not possible or highly impractical (i.e., a vendor will not accept a college purchase order AND the goods or services offered by the vendor are not available at a demonstrated better price from another vendor), and the employee has secured the required supervisor authority prior to such purchase.
    1. Purchases of supplies or services with a college procurement card are subject to all applicable college purchasing policies and procedures.
    2. Required supervisor authority is defined under #6 below.

The President shall authorize employee positions to hold a college procurement card, which will be reviewed periodically. A cardholder may not authorize other employees to use his/her assigned card. The Board of Trustees may authorize the use of P-cards by trustees for travel purposes. Requests to temporarily raise the credit limit for a particular assigned card shall be made to the Vice President of Administrative Services and shall not be requested through direct contact with the procurement card company. The President must approve employee requests for a permanent credit limit increase.

A lost or stolen college P-card shall be reported immediately to the procurement card company, the President, and the Vice President of Administrative Services. The same applies if an unauthorized party has been using the P-card. The Business Office Director shall be notified if the Vice President is not on campus or otherwise available.

P-cards shall be revoked at the discretion of the President, if an employee consistently fails to follow Policy Title and procedures regarding P-card use.

This policy does not apply to the gasoline credit cards that are checked out with motor pool vehicles.

Itemized receipts must be attached to the P-card charge slip. This includes detailed motel/hotel bills and gas receipts. Meals may be charged to a motel/hotel bill. Likewise, when purchasing supplies or services with a college P-card, an itemized receipt from the vendor must be obtained. The receipt should provide detailed information showing full description and cost of each item.

  1. If an alcoholic beverage is purchased during a meal, the employee or trustee shall pay for such alcoholic beverage with cash, a personal check, or a personal credit P-card, under a separate ticket. Under most circumstances, a college employee or trustee shall not be allowed to purchase alcoholic beverages with college funds. However, see Policy Title 2.15.
  2. Expenses for meals can only be authorized if the college employee or trustee attaches an itemized statement/ticket/receipt. A tip, not to exceed twenty percent {20%), may be added to the bill by the meal provider (restaurants in certain geographic locales automatically add tips to the bill, which may exceed the 20% limit).
  3. Itemized receipts and related P-card charge slips shall be turned into the Business Office, attached to the monthly statement that reports the charges. In order to avoid financing charges, this should be done as soon as possible after receipt of the monthly statement to allow time for the Business Office to process the payment. All charges on the monthly statement shall be coded to a proper, general ledger budget number.
    1. All statements are available to all cardholders online once the cardholder properly registers and signs into their online account.
    2. All cardholders are responsible to monitor their card activities throughout the month and contact the Vice President of Administrative Services in advance of any travel/purchases that may exceed their credit limit.
  4. For employees, a single purchase of non-travel related items {supplies or services) less than $1,000, requires the approval of an immediate supervisor. Current purchasing limits and procedures still apply.

A single purchase of non-travel related items {supplies or services) of $1,000 or more requires the approval of both the immediate supervisor and the supervisor’s supervisor.

  1. When placing an order by telephone or fax, an assigned order number shall be immediately acquired from the vendor, as well as a faxed copy of the invoice that shows cost information. When placing an order through the Internet, an assigned order number shall be acquired, as well as either a printed on-line invoice or an e-mailed invoice. The invoice must contain cost information.
  2. College employees or trustees shall ensure receipt of goods, services, and/or materials and shall follow-up with the vendor to resolve any delivery problems, discrepancies, and/or damaged goods. All supplies or materials shall be immediately inspected upon receipt. If there is a problem with the order, the merchant shall be contacted and notes on problems and their resolution should be kept, including names, dates and conversation results.
  3. Cards should NEVER be used at local vendors where EWC has established accounts. EWC has established accounts at most, if not all, local vendors. Established accounts have pre-verified tax-free status and billing arrangements.
  4. A missing receipt slip is used when cardholder does not have appropriate receipt. This should be a rare occasion and not commonplace.
  5. If cardholder is taking a class that was approved for Professional Development credit, cardholder should not use their own card to authorize payment of the class. Payment should be authorized by supervisor/supervisor’s card only.
  6. EWC is exempt from sales tax within the State of Wyoming. Therefore, cardholders should never pay sales tax on purchases made within or delivered to, Wyoming. Cardholders should always have in their possession a tax-exempt form (available on the M: drive) that can be given to the vendor to verify tax exempt status.

 

Original Adoption Date:  7/17 /02

Revision Date(s): 11/8/05(RF), 2/ 11/14, 10/10/17(RN), 9/24/18, 10/10/19

Date reviewed, no change: