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Payment Slip Excel Template by qvu14928

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Payment Slip Excel Template document sample

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									                                Template version 06/09
Notes on using this template.
This template is intended to assist you in documenting the management control procedures
for the use of the Government Purchase Card (GPC) within your office. Before proceeding,
please save the file, with a unique name onto your computer. The following guidelines are
provided for using this template:
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                                           1
                               INTERNAL CONTROL
                           PURCHASE CARD PROCEDURES
                             FOR < Enter your office title >

                                                                         Date: < Enter date >


Billing Official: < Enter the Billing Official‟s name >


Alternate Billing Official: < Enter the Alternate Billing Official‟s name >


Office Supervisor: < Enter the Office Supervisor‟s name >


Office Monthly Spending Limit: < Enter the office monthly spending limit >


Card Accounts:

          < Add or delete rows in the table below to reflect total office Cardholders. >


Cardholder                              Single Purchase Limit         Monthly Spending Limit
<Enter the Cardholder‟s name >       $ <Enter purchase limit >        $ <Enter spending limit >
<Enter the Cardholder‟s name >       $ <Enter purchase limit >        $ <Enter spending limit >



    < In the paragraph below specify any blanket rules in place regarding advance
 approval and associated annual limits. The office supervisor or Billing Official may
                     require written approval for all purchases. >

The above Cardholder/s < or specify by name > is/are authorized to make routine
purchases of consumable office supplies without prior written approval, not to exceed <
$2,000 (or other reasonable annual limit) > per year. All other purchases must be
authorized in advance in writing (e-mail is acceptable) by the Billing Official. When in
doubt, seek written authorization from the Billing Official.

This document should be kept by each Billing Official and Cardholder in the < Enter
your office title > and made available for review by TMA Procurement Support (TPS)
office or US Army Contracting Agency, Contracting Center of Excellence (CCE)
reviewing officials.



                                                2
                            INTERNAL CONTROL
                        PURCHASE CARD PROCEDURES
                          FOR < Enter your office title >


1.0   Introduction

      1.1    Purpose. This document establishes internal control procedures for use of
      the GSA SmartPay Purchase Card by < Enter your office title > personnel for the
      purchase and payment of supplies and services. This user's guide supplements the
      following guidance:

             a)       Office of Management and Budget Circular A-123, Appendix B,
             Improving the Management of Government Charge Card Programs, dated
             August 5, 2005, which is available on the web at
                http://www.whitehouse.gov/omb/circulars/a123/a123_appendix_b.pdf.

             b)     Department of Defense Government Purchase Card Concept of
             Operations, dated July 31, 2002, which is available on the web at
                                      http://www.dla.mil/j-3/j-
             336/LogisticsPolicy/Concept%20of%20Operations%20V1%20March%20
                                               03.pdf


             c)     Department of the Army Government Purchase Card Standing
             Operating Procedure, dated July 31, 2002, and available on the web at
                          http://www.ripfo.ngb.army.mil/Army_SOP.pdf

             d)      US Army Contracting Agency, Contracting Center of Excellence
             (CCE), Purchase Card Operating Procedures (PCOP) for FY 2009, which
             is available at:
             http://dccw.hqda.pentagon.mil/services/purchase_card.asp

      In addition to the above guidance, the GSA maintains a helpful web-based
      training site on the purchase card program at:
         http://www.fss.gsa.gov/webtraining/trainingdocs/smartpaytraining/index.cfm.

      US Bank‟s web site at
      https://www2.usbank.com/cgi_w2/cfm/impac/impac_login.cfm also has
      Cardholder and Billing Official program training and reference materials.
      Passwords are required to access the U.S. Bank materials, and are available from
      U.S. Bank Technical Support Desk at 800-254-9885.

      1.2   Applicability. This guide is applicable to < Enter your office title >
      government purchase card holders (Cardholders) and Billing Officials



                                           3
participating in the GSA SmartPay Purchase Card Program administered by CCE.
CCE is an Army agency - Cardholders and Billing Officials must abide by the
Army rules and regulations governing the purchase card program, i.e. Army
Federal Acquisition Regulation Supplement (AFARS).

1.3     Definitions. The following are definitions for terms commonly used in
these procedures. Other definitions that are not detailed below are contained in
the CCE Purchase Card Operating Procedures (PCOP) and the training manuals
provided by U.S. Bank.

       a)      Billing Official. (Approving Official) Individual nominated by
       their agency management office, with oversight responsibility of one or
       more Cardholders in their agency. Approves purchases in advance in
       accordance with office management control procedures and when
       requested by the Cardholder. Reviews and certifies monthly billing
       statements for payment processing.

       b)      Bulk Funding Method. The bulk funding method requires that
       specific funds (obligation or formal commitment) be posted to the official
       accounting records prior to payment of a Cardholder's account. Bulk
       funding may be made in monthly, quarterly, or annual increments as are
       appropriate to the funding environment of the activity. Within TMA, bulk
       funding transactions are typically done through the I-BEAMS system.

       c)      Cardholder. Individual nominated by their agency for a purchase
       card to make official buys on behalf of the organization in support of their
       mission. The card is imprinted with the nominee‟s name and only that
       individual is authorized to use the card.

       d)     Declines. A decline is a transaction that US Bank cannot
       authorize. There are a variety of reasons for the decline. Some reasons
       include:
               The card has not been activated,
               Merchant type code is blocked
               Cardholders single or monthly purchase limit has been
                  exceeded
               Billing Official‟s office limit has been exceeded.

       e)      Delegation of Authority Letter. Issued by CCE and specifies the
       extent of the purchase Cardholders‟ authority and any limitations.

       f)      GSA SmartPay. Using a master contract approach, GSA awarded
       multiple contracts for the new generation of travel, purchase, and fleet
       cards - GSA SmartPay.




                                     4
g)      The Ability One program. The Ability One program (formerly
known as JWOD) is a mandatory source of supply for Federal employees.
The Ability One program is administered by the Committee for Purchase
from People Who Are Blind or Severely Disabled. Two national,
independent organizations, NIB (formerly National Industries for the
Blind) and NISH (formerly National Industries for the Severely
Handicapped), help state and private nonprofit agencies participate in the
Ability One Program.

h)     Merchant Category Codes. Codes that define the type of merchant
from which the Cardholder makes purchases. When a merchant becomes
VISA capable they are assigned a Merchant category code (MCC) or
Standard Industrial Classification (SIC) code by their processing bank
according to their industry type. For ease of use, US Bank has grouped
the codes into categories, which are called. Some MCC codes have been
“blocked” by the Purchase Card Joint Program Office and attempts to
make purchases from those merchants will result in the purchase
authorization being declined.

i)       Prompt Payment Act. Public Law 97-177 (96 Stat 85, 31 USC
1801). The Prompt Payment Act requires services to pay their monthly
billing statements within 23-30 days of receipt (FAR Clause 52.232-25
Prompt Payment (May 1997)). An interest penalty shall be paid
automatically by the payment office, without request from the bank, if
payment is not made by the due date. Interest penalties are charged to the
Billing Official's account against the single line of account established by
the Resource Manager for this purpose.

j)      Rebates. Rebates provided by US Bank are based on sales volume
and payment timeliness. Rebates will be received for accounts that are
paid before the due date (less than 30 days from the date the statement
received). Rebates are issued each quarter on the Cardholder‟s statements.
In addition, a combined total of all the Cardholder rebates are shown on
the Billing Official‟s statement. The Cardholder credits the rebate as in
increase in available funding and the Billing Official uses the rebate as a
payment against the total invoice amount.

k)     Required Sources of Supply. The priority of sources is dictated by
the Federal Acquisition Regulation (FAR) Part 8 (Required Sources of
Supplies and Services, Subpart 8.001 - Priorities for Use of Government
Supply Sources).

l)      Separation of Duties. This is a fundamental internal management
control principle, which segregates the key functions of the purchase card
program, including budgeting, ordering, receiving, property




                              5
             accountability, and paying office. It is designed to minimize the risk of
             loss to the Government.

             m)     Split Purchase. Intentionally separating a requirement that exceeds
             a Cardholder‟s single purchase limit or a threshold into several buys.

             n)    Unauthorized Purchases. Any supplies or services prohibited by
             GSA, CCE, or the TRICARE Management Activity.

             o)      U.S. Bank. U.S. Bank is the financial institution selected by GSA
             to provide purchase card services.

      1.4    Authority.

             a)     Executive Order 12352 on Federal Procurement Reforms set forth
             requirements for federal agencies to establish programs for reducing
             administrative costs and other burdens that the acquisition functions may
             impose on the Federal Government and the private sector.

             b)      CCE issues delegation of authority letters to Cardholders and
             appointment packages to Billing Officials authorizing their participation in
             the purchase card program.

      1.5     TMA Agency Point of Contact. To request a change to your account or to
      obtain additional information on TMA purchase card procedures, contact the
      TMA purchase card oversight office at 703-681-1143 ext 1115. For guidance on
      establishing or making changes to your account please refer to: Procedures to
      Establish and Maintain TMA Purchase Card Accounts.

2.0   Required Training

      2.1      Defense Acquisition University On-Line Training. The Director, Defense
      Procurement has directed that all Cardholders, and Billing Officials complete the
      Defense Acquisition University on- line purchase card training module prior to
      issuance of purchase cards. DAU CLG 001 is required prior to CCE establishing
      an account for a cardholder or a billing official/alternate billing official, but NOT
      required prior to taking the CCE orientation training. The training is available at:
      http://clc.dau.mil. DAU requires users to register before accessing their training
      modules. Assistance with this registration process can be obtained via the DAU
      Help Desk at dauhelp@dau.mil or at 1-866-568-6924. Once registered, use
      https://learn.dau.mil to log on to the DAU Virtual Campus and take a course.

      2.2     CCE Basic Orientation Training. In accordance with AFARS 13.9004,
      individuals must attend, complete, and provide evidence of orientation and
      training on the purchase card program prior to being delegated authority. CCE
      schedules orientation training each month for “prospective” Cardholders and



                                            6
Billing Officials who have completed the DAU purchase card training module.
There will be no exceptions or substitutions for this orientation training.

2.3      ACCESS ONLINE Training. ACCESS ONLINE is the web-based
electronic access system developed by U.S. Bank that provides electronic
invoicing and electronic payment. All Card Holders, after purchase card is
received, and Billing Officials must register on the ACCESS ONLINE website
and participate in web-based training. ACCESS ONLINE registration must be
completed online at: https://access.usbank.com. Click on the “Register Online”
link at the bottom of the Welcome page. Training materials are located on the
Access Online Web-based training website at: https://wbt.access.usbank.com.
Passwords, which are updated regularly, are required to access this website and
can be obtained through Tech Support at (800) 254-9885. Training materials on
this site include:
         Access Online User Guides
         Access Online Quick Reference Guides
         The Access Online Trainer‟s Tool
         Access Online Simulations

2.4     Section 508 Training. Section 508 of the Rehabilitation Act of 1973 (29
U.S.C. 794d), requires that acquisitions of Electronic and Information Technology
(EIT) supplies and services meet certain accessibility standards. As of April 1,
2005, this also applies to micro-purchases using the Government Purchase Card.
All Billing Officials, Alternate Billing Officials, and Cardholders who completed
their CCE Purchase Card Orientation Training prior to October 1, 2005 must
complete the on- line training module entitled “Micro-purchases and Section 508”.
This training is available at: http://www.section508.gov. Upon completion, print
a copy of the completion certificate for Cardholder and Billing Official files.

2.5     Refresher Training. Once a year Cardholders and Billing Officials must
complete refresher training. Refresher training can be completed by taking the
course entitled “CLG004 Government Purchase Card Refresher Training” from
the DAU web site (see paragraph 2.1 for instructions). Refresher Training can
also be completed in-person at a 2.5 hour CCE Refresher training course. Email
gsasmartpay@hqda.army.mil to schedule training. Face-to-face training is
required every other year. CLG 004 cannot be taken in consecutive years.
Advanced Refresher is required face-to-face annually. Forward a copy of each
training completion certificate to the CCE purchase card office at
GSASMARTPAY@hqda.army.mil so they can update their training database.
Retain a copy of the certificate for Cardholder and Billing Official files.

2.6     Annual Ethics Training. Annual procurement ethics training is mandatory
for Cardholders and Billing Officials. DAU offers an on-line ethics course,
CLM003 Ethics Training for Acquisition Technology and Logistics. On- line
training is also available at the DoD Standards of Conduct Website




                                    7
      http://www.defenselink.mil/dodgc/defense_ethics/. Upon completion, print a
      copy of the completion certificate for Cardholder and Billing Official files.

      2.7    DOD and CCE Guidance. Cardholders and Billing Official are responsible
      for maintaining familiarity with DOD and CCE purchase card procedures.
      Periodically they should review the material on the DOD Purchase Card Program
      Management Web Site for updates. Additional information is also available at the
      CCE Purchase Card Web Site. They should download, print and retain a current
      copy of the CCE User‟s Guide to the GSA SmartPay Purchase Card Program.

      2.8     GAO Reports and Findings. GAO reports can be an excellent source of
      information on current trends of purchase card abuse and potential weaknesses in
      purchase card management controls. The reports can also be a good source of
      recommendations on how to spot purchase card fraud or abuse and steps to
      correct those weaknesses.

      2.9     Retention of Training Records. All training certificates, including print-
      outs of web-based training certificates must be retained by the Billing Official for
      a period of six years and three months to show verification of training.

3.0   Responsibilities

      3.1     Cardholder. The Cardholder is nominated by a requiring activity to be
      issued a purchase card. Only the individual whose name is imprinted on the
      purchase card may use the card. The Cardholder shall not provide the card
      number to anyone, including support staff, for any reason. The Cardholder is the
      only person who shall place an order against the card. Support staff may not
      place orders on behalf of the Cardholder. A Cardholder‟s duties must be separate
      from other duties such as hand receipt holder, property book officer, resource
      manager, or Billing Official. The primary duties of a Cardholder include:

             a)    Maintains card security, including safeguarding card and card
             number to prevent unauthorized use.

             b)      Activates the card within ten (10) calendar days of receipt.

             c)      Ensures legitimate government need is documented.

             d)      Obtains written prior purchase approvals from the Billing Official
             or other responsible official (e- mail authorization is acceptable).

             e)      Conducts required screening for mandatory sources, such as NIB
             (formerly National Industries for the Blind) / NISH (formerly National
             Industries for the Severely Handicapped), for availability prior to making
             a buy with a commercial vendor. Ensure services requested are not
             available under an existing TMA contract or delivery order. If so, use the



                                            8
contract rather than the purchase card. Mandatory sources for supplies
(FAR 8.002), and the order in which they should be checked include:
    Agency inventories
    Excess from other agencies
    UNICOR – Federal Prison Industries
    Ability One – NIB/NISH
    Wholesale supply sources
    Mandatory Federal Supply Schedules
    Optional use Federal Supply Schedules
    Commercial sources

f)     Ensures funds are available to pay for the purchase prior to making
the buy. (See Fund Control Log Example and Fund Control Log
Template.)

g)     Ensures that the merchant accepts the Government Purchase Card
and that no sales tax will be charged.

h)     Uses the appropriate funds for the items being purchased.
“Appropriations shall be applied only to the objects for which the
appropriations were made except as otherwise provided by law” (13
U.S.C. Sec. 1301(a)).

i)     Uses the card to purchase and/or pay for official supplies and
services in support of agency‟s mission. Ensures that no items are
purchased for personal use.

j)     Rotates purchases equitably among vendors.

k)      Verifies price reasonableness for micro-purchases in accordance
with FAR Part 13.106-3. Cardholders should use GSA Advantage! On-
line Shopping Service at https://www.gsaadvantage.gov/ or;
DoD EMALL at https://emall6.prod.dodonline.net/main/.

l)       Places orders for services that are covered under existing contract
pursuant to the terms of the contract. Examples include telecommunication
airtime services, auto repair services, maintenance agreement or janitorial,
yard and maintenance services covered under existing contracts.

m)     Obtains an itemized invoice/receipt from the vendor and verifies
accuracy before signing.

n)   Enters and maintains purchases in Cardholder Accounts in the
ACCESS ONLINE Transaction Management section. The ACCESS
ONLINE Customer Assistance phone number is 1-888-994-6722.



                             9
o)     Keeps purchase card invoice/receipt (and other supporting
documentation) to verify posted charges from the bank against the data
entered in the ACCESS ONLINE Transaction Management section.

p)      Reconciles Cardholders‟ monthly purchases by accessing ACCESS
ONLINE Transaction Management menu, verify and reconcile purchases
against purchase card receipts.

q)    Approves all cycle activity for Cardholder Account in Transaction
Management within three (3) business days after ending billing cycle.

r)      Resolves all discrepancies with vendors. If Cardholder disputes
cannot be resolved with the vendor, then submit a dispute form to the bank
within 60 days of receipt of the billing statement on which the charge first
appeared. The bank will not assist the Cardholder in resolving untimely
disputes or disputes over taxes or shipping and handling charges.

s)      Coordinate with the TMA Property Book Officer within the Office
of Administration, Support Services Division, for those items that must be
put on the property book or a hand receipt.

t)      Forwards original invoice/receipts and supporting documentation
to the Billing Official. Retain invoice/sales receipt to include customer‟s
request for the item/service and their signed receipt if item for record
keeping for one year from date of purchase (copies of the purchase card
receipts are not required as originals are kept with the Billing Officials‟
records for six years and three months).

u)      Reports lost, stolen, or compromised cards immediately to the
bank. Notifies the Billing Official within one (1) business day. Billing
Officials are required to submit a written report to the APC within five (5)
business days.

v)      Contacts U.S. Bank customer service at (888) 994-6722 if a
transaction is declined to review the rejected transaction.

w)      Destroys purchase cards prior to termination/cancellation/closing
of accounts. If a Cardholder is leaving the office, or for any other reason
will no longer be an authorized card user, the card must be cut up with the
destruction witnessed by one other individual. Once the card is properly
disposed of, notification of the destruction must be sent to CCE at
GSASMARTPAY@hqda.army.mil to close the account. This notification
must include the date, and location of the destruction along with the name
of the witness.

x)     Ensures sales tax is not charged to the government.



                             10
       y)      Maintain Cardholder files to include: a copy of documentation
       establishing your account and your delegation letter, a copy of orientation
       training and refresher training certificates, and a record of annual ethics
       training attended. Provide a copy of all training certificates to your
       Billing Official.

       z)     Keep copies of initial Cardholder FY funding authority, and any
       funding adjustments that may occur throughout the fiscal year. On at least
       a monthly basis, check with the office Resource Manager and obtain an
       TFMS Execution Report printout reflecting any changes to authorized
       funding levels.

3.2    Billing Official. The Billing Official approves all cycle activity after the
Cardholders approve their transactions and certifies the managing account for
payment to the bank account. The Billing Official shall not be a Cardholder,
resource manager or PBO for the same managing account. The Billing Official's
primary duties include:

       a)      Forwards the original DD Form 577, Signature Card, to DFAS.

       b)     Keeps a copy of the original nomination memorandum establishing
       the account.

       c)     Remains current on information impacting the purchase card
       program.

       d)     Ensures dissemination of current information impacting the
       purchase card program.

       e)      Acts as certifying official under the DoDFMR, Volume 5, and
       Chapter 33. Approves reconciled Cardholder transactions in ACCESS
       ONLINE Transaction Management menu and the transaction list to ensure
       that purchases are valid and purchase card receipts and documentation are
       in order. Billing Officials are responsible for:

               1) Information stated in a voucher, supporting documents, and
               records;

               2) Computation of a certified voucher under sections 3528 and
               3325 of title 31, U.S.C.;

               3) Legality of a proposed payment under the appropriation or fund
               involved;

               4) Issuing advice to accountable officials; and,



                                     11
       5) Seeking advance decisions under 31 U.S.C., section 3529 from
       the DoD Office of Deputy General Counsel (Fiscal), or designee.

f)     Develops, disseminates and implements written internal control
procedures to ensure compliance with the purchase card policies and
procedures.

g)     Monitors account payment status.

h)     Notifies the APC in writing of lost, stolen, or compromised cards.

i)      Assesses the ongoing need for the cards and their associated
purchase limits. Coordinate with TMA Procurement Support Division to
establish or change purchase limits.

j)     Ensures the destruction of purchase cards prior to
termination/cancellation/closing of cardholder accounts.

k)     Reimburses the U.S. Treasury for an unauthorized transaction:

       1) that is determined to be illegal, improper, or incorrect because
       of an inaccurate or misleading certification;

       2) that is determined to be prohibited by law; or

       3) that does not represent a legal obligation under the appropriation
       or fund involved.

l)    Coordinate with Financial Operations office to ensure
Cardholder‟s accounts are bulk funded prior to making purchases.

m)      Ensure that a prospective Cardholder completes required training
before submitting a request to add a new Cardholder to the account.

n)      Coordinating with the resource manager to establish purchase
limits and to ensure Cardholder‟s accounts are bulk funded prior to
making purchases.

o)      Ensuring Cardholders understand their purchase authority to buy
only those items required to support the mission.

p)     Verifying and certifying monthly statement.

q)     Monitoring rebates.




                             12
       r)      Conducting and documenting reviews of each of their Cardholder‟s
       purchasing activity once a year. Document the review using the Billing
       Official Purchase Card Program Review Checklist, which is available at:
       http://www.tricare.mil/tps/BillingOfficialChecklist.doc.

       s)     Ensuring that all expendable items are properly tracked and
       accounted.

       t)      Ensuring that all material weaknesses are reported to management.

       u)     Reviewing previous report findings to ensure corrective action was
       taken.

       v)      Manage your account and promptly resolve any delinquent status
       or other discrepancy.

       w)      Prior to cessation of duties the Billing Official is responsible for
       ensuring that all billing cycles within ACCESS ONLINE are certified.
       The supervisor of the Billing Official should notify CCE of the name of
       the replacement Billing Official and complete the Billing Official out-
       processing form, which is available at:
       http://www.tricare.mil/tps/BillingOfficialOutprocessing.doc. The new
       Billing Official must complete mandatory CCE training prior to
       assumption of duties.

3.3     Alternate Billing Official. In addition to the Billing Official, an alternate
Billing Official is required for each purchase card account. The alternate Billing
Official must be appointed and trained by CCE and will obtain his/her own
unique identifying password and logon ID for ACCESS ONLINE allowing them
to access the same managing account number as the primary Billing Official.

       a)      The alternate Billing Official acts only in the absence of the Billing
       Official.

       b)      Duties shall be the same as those of the primary Billing Official.

       c)      The alternate Billing Official shall not be a Cardholder under
       his/her own account.

3.4    TMA Financial Operations Division. The Director, TMA Financial
Operations Division (FOD) provides guidance on the proper use of Defense
Health Program funds. Within the FOD, the Government Purchase Card
Resource Manager/Certifying Official establishes spending limits, provides
funding, and accounts for and monitors the use of funds within TMA purchase
card accounts. The FOD Resource Manager/Certifying Official is prohibited




                                      13
from being a Billing Official, Alternate Billing Official, PBO, or Cardholder. The
FOD Resource Manager/Certifying Official‟s responsibilities include:

       a)      Coordinate funding levels within I-BEAMS for each Cardholder
       using the bulk funding method.

       b)      Assign current lines of accounting and use those lines of
       accounting to pay for purchases made on Cardholder‟s accounts.
       Streamlined Financial Management Procedures require DoD activities to
       reduce the number of lines of accounting associated with card
       transactions.

       c)    Ensures the obligation document is forwarded to the appropriate
       payment office.

       d)    Coordinate with Billing Officials in establishing reasonable
       monthly office and Cardholder credit limits.


3.5    TMA Procurement Support Division. The TMA Procurement Support
Division provides account maintenance services, conducts liaison with CCE, and
provides guidance on TMA purchase card procedures. The TMA Procure Support
Division responsibilities include:

       a)     Provide organizational oversight and guidance for the TMA
       purchase card program.

       b)     Evaluate program management and advise TMA officials on issues
       regarding TMA purchase card usage or accounts.

       c)      Coordinate spending limits for each Cardholder with their Billing
       Official and with TMA Financial Operations Division.

       d)     Conduct spot checks and off-cycle compliance reviews of TMA
       purchase card accounts.

       e)     Provide supplemental purchase card training tailored to TMA
       needs.

       3.6     Supervisors of Program Officials. Within TMA all officials who
       have supervisory authority (whether implied or written) over an office
       with a purchase card account shall exercise close supervision and control
       over the use of those purchase cards. Supervisors or managers must not
       exert pressure upon a Cardholder to force the Cardholder to execute a
       purchase transaction in a manner not consistent with purchase card
       guidelines. TMA supervisor‟s responsibilities include:



                                    14
             a)      Oversee the fiscal conduct of appointed purchase card personnel
             and the proper use and administration of the appropriated funds being
             committed and obligated to purchase goods and services in support of
             their agency‟s mission. Address questions on the proper use of Defense
             Health Program funds to the Director, Financial Operations Division.

             b)      Ensure that all Government Purchase Card participants are aware
             of their responsibilities and adhere to DoD, CCE, and TMA guidelines.

             c)     Provide for adequate and timely succession planning for outgoing
             Cardholders and Billing Officials/alternate Billing Officials. Coordinate
             with TMA Procurement Support Division on account maintenance
             requirements and on any general questions regarding TMA purchase card
             requirements and procedures.

4.0   Purchase Process

      4.1      Purchase Process Overview. While Purchase Cards are designed to
      streamline and simplify small purchases, there are nevertheless some important
      steps that must be accomplished for every purchase. See Purchase Phase,
      Purchase Card Process Flow – Attachment 1 for an overview of purchasing
      actions.

      4.2     Proof of Purchase. All purchases require documentation for proof of
      purchase (e.g., register tape, packing slip, credit card slip, etc). The purchase card
      shall be used only for purchases that involve a single delivery and payment.

      4.3    Split Requirements. Cardholders are prohibited from “splitting”
      requirements to stay within their single purchase limit. If in doubt obtain
      guidance from the Billing Official prior to making any purchase.

      4.4     Many key requirements for conducting a micro purchase ($ 3,000 and
      under) may be documented utilizing the multipurpose Request for
      Supplies/Equipment form available at:
      http://www.tricare.mil/tps/RequestSupplies- Equipment.xls. Specific steps in the
      purchase card process for micro-purchases are indicated below:

             a)   Identify the requirement and ensure that it is in support of the
             TMA mission and appropriate funds are available.

             b)      Obtain a written request for items or services to be purchased with
             the purchase card.

             c)     Obtain written approval from the Billing Official authorizing the
             purchase (e- mail is acceptable).



                                            15
d)     Check mandatory sources first to satisfy requirement.

e)     Determine if total purchase amount is within purchase limits.
        If no, return to requester to submit a purchase request
          worksheet (PRW) to TMA Procurement Support.
        If yes, proceed to next step.

f)     Contact vendor and obtain current pricing information - remember
to maximize competition by rotating suppliers.

g)       Verify price reasonableness. You should use GSA Advantage!
On-line Shopping Service at https://www.gsaadvantage.gov/ or;
DoD EMALL at https://emall6.prod.dodonline.net/main/.
If not, keep records of any price comparisons.

h)      Place order with vendor over the telephone, over the counter, or
via the Internet.

          Notify the vendor that this is an official US Government
           purchase and exempt from state and local taxes.
          Give vendor your purchase card number, expiration date, three-
           digit security code, and tax-exempt number (if required by the
           vendor).
          Verify vendor will ship Free On Board (FOB) destination.
          Notify vendor not to swipe the charge card UNTIL the goods
           are shipped or services performed.

i)      All packages with items destined for end users located in the
Skyline complex are to be sent to the TMA Administration Office, 5111,
Leesburg Pike, Suite 810A, Attn: Cardholder, Falls Church, VA 22041.
Instruct vendor to include the following on the shipping document or
packing slip:
         Cardholder full name and office symbol;
         Building number, room number, street address, city and state;
         Cardholder‟s telephone number; and
         The term “Credit Card Purchase”.

j)      Each purchase transaction must be independently received and
accepted. Another Government employee other than the Cardholder must
sign for the item or sign the receipt for services. The Cardholder is
responsible for verifying that independent receipt and acceptance has
occurred.

k)      Always protect your account number. DO NOT place or include
the purchase card account number on the outside packing slip. Do not


                             16
       include both the purchase card account number and the card expiration
       date on the same FAX order form.

       l)     The Cardholder should verify that the quantity and quality of the
       items or services furnished match the order placed with the vendor.


4.5     Authorized and Unauthorized Purchases. No one but authorized
Government personnel may make or approve purchases using the purchase card.
Cardholders are authorized to buy only goods and services that support the TMA
mission, provided there is adequate funding and the item is purchased at a fair and
reasonable price. If you have any concerns, consult the TMA Office of General
Counsel (OGC) ethics attorney prior to purchase. Cardholders are responsible for
ensuring that all purchases are properly documented. Authorization/Waivers must
be received in writing and in advance of the purchase. The categories of
purchases described below (not all inclusive) are generally not authorized with the
Government Purchase Card. See Chapter 12 of the CCE PCOP for a more
extensive list and additional guidance.

      Advance purchases (paying the invoice prior to delivery)
      Building or land rental/lease (long term - more than 30 days)
      Business cards
      Carafe sets
      Cash advances, wire transfers, money orders or travelers checks
      Classified and sensitive items
      Coffee pots
      Conference/meeting rooms in the National Capital Region
      Equipment, long-term rental or lease
      Ergonomic Equipment and Accommodation Technology
      Explosives, munitions, toxins or firearms
      Flags, organizational
      Food
      GSA or personal vehicle, fuel, oil, parts, repairs and carwashes
      Give-away items, such as cups, pins, trophies, plaques or mementos
      Information Technology hardware and software (unless authorized in
       advance)
      Membership fees for professional associations
      Organization Day items (t-shirts, baseball caps, utensils, etc.)
      Parking spaces (leased)
      Items for personal convenience or personal preference (e.g. fans, heaters,
       luggage/briefcases, clothing etc.)
      Postage stamps
      Printing services
      Seasonal decorations for individual offices
      Shredders


                                    17
            Third party payments, such as PayPal®
            Travel related purchases (except for Metro fare cards)
            Bottled water services
            Purchases from Antique Shops, Pawn Shops or Jewelry Stores
            Purchases from government employees or from business controlled by
             government employees

      4.6     Merchandise Returns. Merchandise returns/credits are to be applied back
      to the purchase card on which the purchase was originally made. Under no
      circumstances is a Cardholder permitted to solicit or accept merchandise store
      credits or cash for returned goods or services bought with the government
      purchase card.

      4.7     Merchandise Exchanges. Cardholders will not exchange items for
      different merchandise. Instead merchandise will be returned and a credit posted
      to the card account. If another item is required, a separate purchase transaction
      will be conducted. If a defective or incorrect item can only be exchanged for
      another item, the Cardholder will include a written statement clearly describing
      the circumstances of the merchandise exchange to the transaction package.

5.0   Verifying Price Reasonableness

      5.1     General. In accordance with FAR 13.202(a)(2) micro-purchases
      (purchases $3,000 or less) may be awarded without soliciting competitive
      quotations if the price is considered reasonable.

      5.2    Routine Verification. Cardholders are required to routinely verify that
      proposed vendor prices are reasonable. To facilitate and streamline this process,
      Cardholders will utilize on- line tools such as:
      GSA Advantage! On- line Shopping Service at https://www.gsaadvantage.gov/
      and; DoD EMALL at https://emall.prod.dodonline.net/scripts/emLogon.asp.

      5.3     Documentation. If Cardholders use these on- line tools to verify the
      reasonableness of vendor prices they need not keep a paper copy of that
      verification. If they use another method of verification, they should retain a copy
      of that verification and forward it to the Billing Official during monthly
      reconciliation.

6.0   Property Accountability / Independent Receipt

      6.1     IT purchases. Prior to making any purchases for information technology
      items the TMA Automation Management Office (AMO) will be contacted to
      insure the requirement cannot be satisfied from available inventory and to
      coordinate the accountability of sensitive or property book items.




                                           18
      6.2     PBO and AMO Coordination. Upon receipt of any sensitive or property
      book items the AMO (for information technology items) or the TMA Property
      Book Officer (for all other accountable property) will be contacted to inventory
      and process the equipment.

      6.3      Each purchase transaction must be independently received and accepted.
      Independent receipt and acceptance of supplies and services means that someone
      other than the Cardholder signs for the item in the mailroom or signs the receipt
      for services. Independent receipt is a management control that provides
      reasonable assurance that TMA actually received what it is paying for. The
      Cardholder is responsible for verifying that independent receipt and acceptance
      has occurred. When documenting the receipt and acceptance, a comparison must
      be made between the receiving document item description and quantity and the
      actual items received, noting any discrepancies.

7.0   Monthly Processing

      7.1     Processing Overview. Purchase card transactions are reconciled utilizing
      ACCESS ONLINE. ACCESS ONLINE is a web-based electronic access system
      whose primary function is to allow Cardholders and Billing Officials to view,
      maintain, approve, reject, dispute, and reallocate funds transactions on- line. Due
      to the Prompt Payment Act, monthly processing is a very time sensitive process
      and all aspects of monthly processing should be expedited.

      7.2    Accessing ACCESS ONLINE The ACCESS ONLINE system may be
      accessed from home or work by going to https://access.usbank.com. If you need
      any Technical Assistance while using ACCESS ONLINE, you can reach the Tech
      Support at (800) 254-9885.

      7.3     System Security. User IDs and passwords to ACCESS ONLINE for
      Cardholders, Billing Officials and Alternate Billing Officials are. created and
      maintained through the self-registration process on the website. No sharing of
      user IDs or passwords is allowed. Everyone will be required to have his/her own
      password and user ID to access the system. In addition, Billing Officials will have
      a separate password and user ID for each managing account. Billing Officials that
      provide their user ID and password to Cardholders or any other person in order
      for them to enter ACCESS ONLINE and pay an invoice on their behalf are guilty
      of willful negligence and will be disciplined. Anyone other than the Billing
      Official that certifies an invoice in ACCESS ONLINE, representing himself as the
      Billing Official, is guilty of a false certification of an official financial document
      and will be disciplined.

      7.4     Purchase Transactions. Cardholders are required to create a new log entry
      in ACCESS ONLINE immediately after making a purchase. Cardholders should
      enter the following data:




                                            19
       a) Transaction Date.

       b) Date Received.

       c) Merchant Name.

       d) Transaction Amount.

       e) Requestor Name.

       f) Shipped To (if address is different from the CH‟s physical address).

       g) Comment – provide a brief description of the items purchased and other
       relevant information.

7.5      Cardholder Approval. When U.S. Bank receives notification from the
vendor of a transaction; U.S. Bank pays the vendor and posts the transaction to
the ACCESS ONLINE Transaction tab, usually within 24 – 48 hours.
Cardholders can reconcile transactions immediately after they post to the account.
If a transaction posts to the account every day, a Cardholder can approve the
transaction every day up to the close of the billing cycle. Cardholders are required
approve their statement within 3 business days after the close of the billing cycle.
Cardholders cannot approve the statement prior to the close of the billing cycle.
Cardholders must reconcile all transactions (credits and debits) before they can
approve the statement. (Note: Should a Cardholder fail to approve their
transactions sooner than 15 calendar days after the close of the billing cycle, they
are locked out of the system. If lock out occurs, only the Billing Official or
alternate Billing Official can reconcile the Cardholder‟s transactions.) After
approving their billing statement, the Cardholder should inform the Billing
Official that their statement is ready for review and approval in the ACCESS
ONLINE system. Forward all original invoices, receipts, and other
documentation to the Billing Official.

       a)      Make copies of documentation supporting purchase card
       transactions. Retain a copy of supporting documentation and submit
       original documentation to the Billing Official. Include documentation to
       support any changes in obligation authority received from RM.

       b)      Copies of supporting documents are kept by each Cardholder for
       record keeping purposes, for one year from date of purchase (originals are
       kept with the Billing Officials' records for six years and three months).

7.6       Billing Officials. Billing Officials MUST review each Cardholder's
activity every month to verify the Cardholder was authorized to buy the items on
it, the items have been received by the Government, and all pilferable items and
other qualifying items have been properly recorded on government property



                                     20
      records. Billing Officials are required to certify the ACCESS ONLINE statement
      within five (5) business days after the close of the billing cycle. No one other than
      the Billing Official (or their alternate in his/her absence) can certify the statement
      for payment. Billing Officials will not be able to certify the statement until all
      their Cardholders have approved all their transactions and their statements. The
      Billing Official will reconcile the billing statement as follows:

             a)     Review all documentation to ensure that purchases are valid and
             purchase card receipts and documentation are in order. This review
             should include verification of

                        The appropriateness of all purchase card transactions
                        Initial written request for the item or existence of blanket
                         approval granted to the Cardholder to make the purchase
                        Vendor receipts
                        Independent receipt for the item and/or registration in the
                         organization property book

             b)      Reconcile and approve for payment the monthly billing statement
             against Cardholders' monthly statement of account and purchase log.

             c)     Retain copies of purchase requests, purchase card receipts, and
             funding adjustment documentation for six years and three months.

             d)       During periods of absence of the Billing Official, occurring when
             the billing statement is due to the paying office, the Billing Official shall
             make arrangements for the alternate Billing Official to approve the
             purchases through the ACCESS ONLINE system.

8.0   Suspension and Disputes

      8.1     Suspension. DoD policy is to pay its purchase card invoices in a timely
      manner. U.S. Bank will suspend accounts that are 60 days past due. Once
      suspended, no further card transactions will be allowed on that account until such
      time as the account is paid in full with appropriate interest. Before suspension,
      the bank will notify Billing Officials of the pending suspension. If the account
      goes beyond 90 days past the due date, the Billing Official will be required to
      meet with the CCE Purchase Card Division Chief. When U.S. Bank receives
      payment in full, the account will automatically be reinstated. Accounts suspended
      more than twice in a 12 month period may be cancelled.

      8.2      Disputes. A disputed item is a questionable purchase card transaction
      posted to a Cardholder‟s account. Cardholders have up to 60 calendar days after
      the billing cycle closing date to dispute an item. Items can be disputed with the
      vendor but not U.S. Bank. Rebates and credits should not be disputed. When
      disputing a transaction, the Cardholder should first make an effort to resolve the


                                            21
      discrepancy with the vendor. If this is unsuccessful, then a dispute should be
      initiated against that transaction in ACCESS ONLINE Provide the specific
      reason and detailed comments regarding the dispute. If the transaction is disputed
      in error, the Cardholder must contact U.S. Bank customer service to cancel the
      dispute process.

9.0   File Retention

      9.1     Billing Official. The Billing Official will maintain official account files
      for their purchase card account. For each purchase, the Billing Official‟s files
      must include original documentation that establishes the legitimate need, shows
      who authorized the purchase, shows checks of mandatory sources, shows that a
      government employee (other than the Cardholder) received the purchase on behalf
      of the government, and includes a detailed receipt/invoice. The file must also
      contain any purchase authorizations, waivers and/or justification to support an
      unusual purchase. Any disputes and follow-up actions must also be fully
      documented. The official account file will also include findings of all annual
      reviews of Cardholder and Billing Official accounts. Billing Officials shall
      maintain monthly reconciliation/review files to include copies of supporting
      documentation as follows:

            Customer‟s request for the item/service.
            Purchase authorization and waivers (i.e., Unicor for the purchase of
             furniture; documented authorization for the purchase of shredders, etc.)
            Cardholder's original purchase card receipts and sales slips
            Requestor‟s signed receipt of item

      In accordance with the DOD FMR, Volume 1, Billing Official and their
      successor(s) shall retain copies of the certified billing statement and the above
      supporting documents for six years and three months.

      9.2   Cardholder. The Cardholder will retain copies of supporting
      documentation for one year from the date of purchase.

      9.3     Disposition of Purchase Card Transaction Documents. The following table
      outlines the disposition of purchase card transaction documents.




                                            22
                          Purchase Card Transaction Documents (Table 1-1)

                                            Kept for 1 year in   Kept for 6 years and 3 months in
         Documents
                                            Cardholder files     Billing Official files
Monthly reconciliation file folders                              X

Funding adjustments - Orig inal                                  X
Copy                                        X

Request for Item - Original                                      X
Copy                                        X

Purchase Auth / Waiver - Original                                If Applicable
Copy                                        If Applicable

Check o f mandatory sources - Orig inal                          X
Copy                                        X

Proof of Purchase (packing slip, VISA                            X
slip, Sales slip, or Invoice) - Orig inal
Copy                                        X

Dispute/issue resolution documentation                           X
Copy                                        X




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