Purchasing Card (PCard) Program

Do You Need a Purchasing Card?

• Are you required to do the type of travel that would need to use a PCard for travel purchases (air, lodging, registration fees, etc.)?
• Do you make purchases for your department?

Card Financial Policy

All new cardholders must attend a PCard training, these will be offered quarterly. Existing cardholders will be required to attend refresher training annually. The PCard Administrator will send you an email when you are due for a refresher. All cardholders must sign and accept the terms and conditions of the PCard holder agreement upon receiving the card. All cardholders are responsible for knowing these rules and responsibilities of using the PCard.

Each card has been assigned credit and transaction limits. The general credit and transaction limits assigned to each PCard are as follows:

These limits may be adjusted based upon the individual needs of the cardholder in consultation with the PCard Administrator.

Some vendors/merchants have been "blocked" from usage in the program. If you present your PCard to any of these vendors/merchants, the transaction will be declined. It is likely that any vendor/merchant you currently utilize as a source for products or services will accept your PCard. If you are declined and feel the decline should not have occurred, you may contact JP Morgan Customer Service at 1-800-316-6056 or the PCard Administrator at 775-673-7029 to determine if:

• You were declined because of the vendor/merchant blocking.
• You were declined because you may have exceeded the monthly credit limit.
• You were declined because you may have exceeded the single transaction dollar limit imposed.

Acceptable PCard Uses

• TMCC business expenses involving single purchases under $1,999. If you are making multiple or recurring purchases from the same vendor/merchant during the year, use a Blanket Purchase Order instead. All current purchasing policies and regulations apply to the use of PCards.
• TMCC travel reimbursements including airfare, hotel, rental car, taxi, shuttle and conference registration fees (receipts must be itemized).
• Purchases from the TMCC Bookstore but NOT the Cafe. (A Journal Voucher (JV) is to be used for all Café purchases)
• Purchases that have followed other TMCC purchasing procedures and are under the single purchase limit, i.e. computer-related purchases that have been approved first by Information Technology; furniture purchases that have been approved first by Facilities; registration fees that have been approved first by supervisor.
• Limits on PCard use: $10,000 in purchases per cycle and single transaction amount of $1,999 on most cards.
• If PCard purchasing responsibilities cannot be met within the above limits, prepare a memo requesting an increase, documenting the justification for increased limits, amount of increase needed, and time period that the increase will be in effect. Secure your area’s Supervisor approval signature, then forward this memo to the PCard Administrator.

Prohibited Purchases and Activities

Do NOT use the card for the following (if any of the restrictions below conflict with your department’s requirements, contact the PCard Administrator):

• Any personal expenses
• Personal medical payments or services
• Personal tuition, fees or scholarships
• Cash advances
• Any non-reimbursable travel expenses
• Per diem food or incidentals (tolls, metered parking, subways, short-range bus trip)
• Gas purchases for personal car
• Another person’s travel expenses (exception: administrative assistant pre-booking airfare or hotel; staff member paying for student group travel)
• Expenses that will be or have been reimbursed by another agency or association
• Gift cards or gift certificates
• Cell phone usage fees or cellular phone purchases
• Alcoholic beverages (unless pre-approved by the President for a college event)
• Nevada sales tax on purchases of any kind, including hosted meals
• Host charges that have not been pre-approved by the President
• Independent contractor services, consultants, guest speakers (require a TMCC contract)
• Hotel deposits for banquets/events/retreats (require a TMCC contract) or any other item such as an Independent Contractor form that requires a signed agreement or contract
• Non-conference specific optional events
• Parking tickets or citations
• Travel insurance or traveler’s checks
• Single transactions exceeding $1,999.00. Cardholders may not split purchases over $1,999.00 from the same vendor/merchant into multiple transactions to circumvent this purchasing policy
• Any purchase that violates NSHE purchasing policies
• Engagement in fraudulent use
• PCard holder does not follow PCard Best Practices

Card Control

To obtain a card after you have read and understand the procedures outlined:

• Complete the Cardholder Account Form. The form will include a request for a default account in the event that the PCard has not been verified in a timely manner.
• Complete and sign the appropriate Cardholder Agreement when receiving the card. Cards are issued in the names of specific individuals. The application form must have two approval signatures, with at least one being a Dean, Director level or higher. NOTE: Part-time employees, Letter of Appointment (LOA) employees and students are NOT eligible to get a PCard.
• Submit the completed Purchasing Card Application to the Accounts Payable PCard Administrator in the Accounting Services Office.
• The PCard Administrator will acquire your PCard from JP Morgan and notify you when it is available to be picked up. You must pick it up and sign for receipt and understanding of the Policies and Procedures of your PCard personally.
• When you receive your card, sign the back of the card immediately and always keep it in a secure place!

Although the PCard is issued in your name it is the property of the college and is only to be used for college purchases as defined in this document.

Canceling a Card

To cancel a card upon cardholder request, upon termination of employment of the cardholder with the college or upon request of the college, the card should be delivered to the PCard Administrator. An email or memo will be needed explaining the reason for the PCard cancelation.

Card Renewal

• A renewal card will automatically be mailed to the PCard Administrator and you will be contacted to pick up your new card.
• The expiration date is indicated on the card. Again, you will have to personally pick up your card from the PCard Administrator.

Cardholder Responsibilities

Receipt of Materials and Services

• The cardholder is responsible for ensuring receipt of materials and services and will follow- up with the vendor/merchant to resolve any delivery problems, discrepancies and/or damaged goods.
• For telephone and Internet orders, make sure that the shipping address is always a TMCC Campus. Home delivery is not allowed.

Workday Procurement Card Transaction Verifications

• All purchases and credits made on the PCard must be verified in Workday.
• Complete procurement card transaction verifications in Workday within two weeks of the end of the month.
• Limit verifications to no more than 10 transactions per procurement card verification (PCV). If one transaction is incorrect, it will hold up the remaining transactions from being approved.
• Itemized receipts must be attached to all transactions.
• Additional documentation must be included on any and all Host Transactions. See Host Related Expenditures.
• If a receipt is missing, the cardholder must submit signed documentation stating the reason, and what was purchased. Cardholders having recurring missing receipts could result in suspension of card.
• The cardholder is responsible for ensuring that the proper Worktag account is charged for the purchase and that sufficient funds are available in the account.

Card Security/Lost or Stolen Card

• Only the authorized cardholder may use the PCard for small dollar purchases up to $1,999. DO NOT allow others to use your card or your card number.
• Cards and card numbers must be safeguarded against use by unauthorized individuals in the same way you would secure your personal credit card.
• Keep the PCard in a secure location and know its location at all times.
• It is the cardholder's responsibility to report the loss of the card immediately to JP Morgan and the PCard Administrator. If your PCard is lost or stolen, immediately notify JP Morgan at 1-800-316-6056 and the PCard Administrator at 775-673-7029.
• If the cardholder will be on extended leave (over one month), alert the PCard Administrator so that temporary limits on the card use may be implemented.
• NEVER include your PCard number in a fax or email!

State of Nevada Sales Tax

• Truckee Meadows Community College, as an agency of the State of Nevada, is exempt from payment of State of Nevada sales or use tax on its purchases as provided by NRS 372.325, NRS 374.330 and NRS 377, when applicable. It is the cardholder's responsibility as an agent of the college to ensure that State of Nevada sales tax is not charged. The State of Nevada Sales Tax exemption letters are available from Accounts Payable.
• Remember: If the State of Nevada sales or use tax does not get removed from the transaction, the cardholder is responsible for reimbursing the college.

Resolving Errors, Disputes, Returns and Credits

• The cardholder is responsible for following up with the vendor/merchant or bank on any erroneous charges, disputed items or returns as soon as possible.
• The cardholder will contact the vendor/merchant first to resolve any outstanding issues (most exceptions can be resolved this way).
• If issues are still not resolved, contact JP Morgan Customer Service Center (1-800-316-6056).
• JP Morgan must be notified of any disputed item within 60 days of purchase. The bank will credit the cardholder's account and conduct an investigation.
• Upon completion of the investigation, the cardholder is notified of the resolution. If the dispute is not settled in the cardholder's favor, the account is charged for the disputed transaction amount.
• If the cardholder is still unable to reach an acceptable solution, call the PCard Administrator at 775-763-7029.
• Disputed billing can result from failure to receive goods or services charged, fraud or misuse, altered charges, defective merchandise, incorrect amounts, duplicate charges, credits not processed, etc. In the event of fraud, notify the PCard Administrator as soon as possible.
• Documentation should be kept explaining each credit received for returns or exchanges.
• Both the original transaction and credit for a return or fraud will have to be verified in Workday.

Supervisor Responsibilities

Supervisors are responsible for ensuring that PCard purchases are within established policy and that cardholders follow these PCard procedures. This responsibility does not supersede individual’s personal liability for improper or fraudulent use. Supervisors will review Procurement Card Verifications in Workday to verify that they are completed on time with the required backup and department Worktags. They will indicate this compliance by approving the verification in Workday.

The following checklist identifies key items to check before approving:

• Are there no more than 10 transactions per Procurement Card Verification (PCV)?
• For travel verifications, does the Memo field has the Business Purpose, Spend Authorization number and travelers name (Example: ACME Conference, AUTH-07-0000XXXX, Smith, John)?
• Are receipts attached for each transaction?
• Are receipts itemized and tie back to dates/amounts on statement?
• Is Nevada sales tax charged (this applies to any purchases, including hosted meals)?
• Are there any prohibited purchases?
• Are the food purchases justified as appropriate (see best practices below)?
• Is this sensitive equipment? Is IT aware of the purchase?
• Is this a furniture purchase? Is Facilities aware of the purchase?
• Is the verification and supervisor’s approval in on time (within 30 days of purchase on statement)?

PCard Best Practices

• To minimize fraud opportunities, PCards are issued to individuals, not departments.
• All purchases on PCards must be made by the individual to whom the card is issued.
• PCard verifications must be completed on time (by the 15th of the month) to avoid them being charged to a default account.
• Cardholder purchases goods and services at the lowest cost consistent with quality and service requirements.
• Purchases on the PCard can only be shipped to a TMCC campus business address.
• PCard verification does not fulfill the responsibility to complete an Expense Report. Attach all PCard receipts for travel expenses to the Expense report as attachments. DO NOT create an expense line for anything paid by the PCard, only the expenses that are to be reimbursed should be on an expense line.
• PCard Verification does not fulfill the responsibility to complete the Host Documentation and Approval form (see Host Related Expenditures). Be sure to add a detail code for any hosting.
• Food purchased on the PCard must be documented by one of the following attachments to Procurement Card Transaction Verifications (PCV) to identify it as an allowable purchase:
  • Host Documentation and Approval form (must be approved by the President.)
  • Complete the Professional Development Checklist Form (must be approved by the Professional Development Department.)
    • Agenda that clearly defines the event including the topics and objectives.
    • Participant assessment/evaluation of the event.
    • Participant Sign-In sheet.
    • Program Description must state that refreshments will be served.
• This is the justification that food is related to a state account rather than a host account.