Attached is a list of P-Cards issued to your department by Campus by lnd15050


									P-Card Summary of Responsibilities
The department (or DO Unit) manager is charged with the oversight of P-Card usage in
their department/unit. The manager is, therefore, responsible for establishing processes
and procedures to ensure:

a) The card is used according to University guidelines
b) Appropriate documentation is retained (for 5 years) to support/justify the transactions
c) Monthly reconciliation of the P-Card statement is assigned to an individual other then
the P-Card holder/user
d) P-card holder/user is adequately trained in guidelines and understands they have a
personal responsibility for non-authorized purchases
e) Reconciler is adequately trained in guidelines and understands their role as a “check
and balance” on P-Card activity.
f) The department’s reconciliation process must be on file in the department and must be
sent to FBO as well; the reconciliation procedures must evidence separation of duties
such that the cardholder and reconciler are not the same individual. The reconciliation
process must indicate that a copy of the statement and receipts is maintained in the
department or unit (for 5 years) as the auditors will look to the Department or Unit
Manager for resolution of all questions and issues. **FOR DO UNITS ONLY- the
reconciliation process must also include reference to the fact that all reconciled
statements (including receipts) are forwarded on a monthly basis to FBO along with the
P-Card Review Form for second level review. This does not, however, relieve the DO
Unit from maintaining a copy of the statement/receipts on file for the required 5 years.

For complete details regarding P-Card usage see For your
convenience, however, a summary of major guidelines is provided below:

DOCUMENTATION: A vital part of the program is keeping records at the department so
that a complete audit trail is always present. P-Card user(s) should be advised to submit
the P-Card receipts to the employee responsible for maintaining the records as soon as
possible after a purchase has been made to minimize the possibility that documents will
be misplaced.     In general, the supporting receipts for all purchases should show the
details of what was purchased including the prices of individual items--not just the total
dollar amount of a purchase. If the retailer does not provide an itemized receipt, the user
should document exactly what was purchased. Each receipt should list the purpose of the
expenditure. The employee making an online purchase should print out the order form to
show what was ordered

PERSONAL RESPONSIBILITY: The purchasing card received by the department is
assigned specifically to the Cardholder and as such becomes the Cardholders personal
responsibility. When the card is not kept on the person, ensure it is stored in a secure
area. To report a lost or stolen card, immediately contact First Union at 1-800-704-0883.
Also report this information to the University's Purchasing Card Coordinator immediately
thereafter. Each cardholder is responsible for the goods that are ordered. This means that
the user of the card, can be held personally responsible for any charges that are made.
Purchases charged against University funds that are not made in accordance with the
policies stated in the University Business Manual are the personal responsibility of the
individual placing the order. Violations of the University policies and State purchasing
laws and regulations may result in disciplinary action against the individual and removal
of the purchasing card privilege, or both.

RECONCILER: The P-Card reconciler’s role is to serve as a check and balance on the P-
Card holder purchase activities. The reconciler not only reconciles receipts with the
monthly statement, but ensures that all receipts are submitted, that each receipt includes a
documentation as to purpose (adequate for audit purposes), and if food/amenities are
involved that- that the documentation includes number of attendees (if 8 or under- names
of attendees must be included) along with an agenda. The reconciler should report any
suspicions regarding validity of purchases or failure to comply with University
regulations to the Business Manager and/or to the Chair/Director. The reconciler must
maintain all receipts and backup documentation on file for five (5) years.

PROHIBITED USAGES: Under no circumstances can the card be used for:

- Services of any kind
- Any item available on a State Term Contract from other than the designated Term
Contract vendor
- Research gases
- Radioactive materials
- Printing
- Purchases from overseas vendors
- Purchase of any items stocked in the University storerooms
- Cash Advance
- Travel, including hotels, and registration. Or holding a hotel room
- Membership dues
- Gift Certificates
- Alcohol or Tobacco
- Restaurants
- Personal Items

Again, please refer to for complete details.

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