The Cardholder responsibilities include, but are not limited to:
1. Securing the physical card and card information (i.e.: card number and security code)
2. Obtaining and retaining proper documentation of card transactions and usage
3. Reviewing, reconciling and ensuring correct accounting codes for transactions
4. Following up with the card bank and vendors for returns, and fraudulent or disputed charges
5. Notifying the card bank and the Program Administrator of suspected fraudulent charges and lost or stolen cards
6. Complying with all other applicable District policies and procedures.
The Program Administrator is directly responsible for managing the Program, including, but not limited to:
1. Updating policies, procedures and manuals for the Purchasing Card Program
2. Performing audits of card usage and transactions
3. Processing new card applications and closing or suspending cards
4. Making adjustments and changes to card blocks, limits, and other card information
5. Retaining documentation of all card applications, changes and related information
6. Retaining documentation of posting period audits, transactions, and related information
7. Program training for District staff
8. Overseeing the Purchasing Card Program
9. Approving cardholder applications
Purchases will reflect the best available value for the District, and will be restricted to only those necessary for District purposes. It is the responsibility of every card user to meet these expectations.
Suppliers and vendors are an extension of our District resources. All District personnel are expected to maintain professional, considerate relationships and communications with District suppliers and vendors.
Types of Purchasing Cards
1. Individual cards are embossed with a single cardholder's name and are to be signed by that staff member. The name embossed on the card is the only individual authorized to use this card. A cardholder may not lend their card to anyone else. With the appropriate approval, the cardholder may make purchases on behalf of another staff member.
2. Site-assigned cards are embossed with the name of a location or department; such as a school name or specific department within one or more schools. Site assigned cards are
the responsibility of the supervisor of the department. Any member of the site in which the card is embossed who has purchasing privileges may request the card to make District
related purchases. A site-assigned card will have "Request District ID" written in the signature line on the back of the card.
Requesting and the Issuance of Purchasing Cards
1. Supervisors may recommend personnel to become cardholders by completing a "Purchasing Card Application and Issuance Form" and submitting it to the Program Administrator for approval.
2. The Program Administrator will provide training for approved applicants before card(s) are issued.
3. Prior to receiving a Purchasing Card, approved applicants will sign the issuance form agreeing to cardholder responsibilities.
1. Personal purchases (use of the card for personal identification is prohibited)
2. Purchases intended to bypass any District purchasing procedures or policies
3. Purchases split to circumvent purchase limits or competitive pricing/bidding requirements
4. Business related meals and/or travel that is not pre-approved or authorized by the cardholder's supervisor
5. Capital equipment purchases (unit cost of $500 or more) unless specifically authorized by the District Administrator or Designee
6. Telephone calls
7. Telecommunications equipment: phones, pagers or cellular phones
8. Alcoholic beverages, drugs or pharmaceuticals
10. Hazardous materials
11. Furniture, unless specifically authorized by the District Administrator
12. Computer software, hardware or any auxiliary device ( printer, modem, storage system, etc) that works in conjunction with a computer, unless specifically authorized by the Director of Technology Services
13. Leases or rentals of facilities or property
14. Purchases that require a contract unless contract has been preapproved and signed by the District Administrator or Business Manager
15. Consultants or temporary help
16. Services from a "Tax Reportable" or "1099" vendor. A tax reportable or 1099 vendor is defined as an individual, sole proprietorship or limited partnership who is paid more than $600 for services. All medical and/or attorney's fees are considered tax or 1099 reportable, regardless of their status
17. Purchases from companies outside of the United States, unless specifically authorized by the Program Administrator
18. Parking tickets, speeding tickets, or other vehicular tickets or fines.
19. Fuel for your personal vehicle during business travel. Fuel and mileage for business travel using your personal vehicle will be reimbursed utilizing the District's "Monthly Travel and Expense Report" form. If the travel is done in a District-owned vehicle, fuel may be purchased using a card.
Purchase Limits, Restrictions, and Blocks
1. Cash advances are permanently blocked on all cards
2. Spending Limits are enforced. Purchases over the monthly cumulative or single purchase limits set on the card will be declined by the vendor. Spending Limits are established by the Program Administrator and Fiscal services manager and take into consideration cardholder job responsibilities, along with types and frequency of purchases.
3. Merchant Categories. Certain vendors or vendor types are blocked.
Requesting a Change to a Purchase Limit or Merchant Block
1. Spending limits and merchant blocks can be temporarily or permanently changed with the approval of the cardholder's supervisor and the Program Administrator.
2. To request a block lift or limit change, submit a "Request for Purchasing Card Limit Adjustment or Merchant Block Lift" to the Program Administrator. The form will be signed by the requestor and his/her direct supervisor.
1. Cardholders will keep card information secure at all times
2. Cardholder will inform vendor prior to purchase that the District is Tax Exempt. The tax exempt number is embossed on the front of the card. If required, Tax Exempt certificate copies are available by contacting the Program Administrator.
3. Cardholder will obtain a purchase receipt or confirmation. Cardholder will ensure that no State of Wisconsin sales tax was charged and that both the line item and total purchase prices are correct.
4. The cardholder will retain purchase receipts and other documentation.
5. Cardholder will document detailed information for orders placed over the phone. The optional "Purchasing Card Telephone Order Form" is available for use.
6. Cardholder will ensure site security when using the internet to place orders
7. Fax orders are not encouraged. Secure or shred any fax documents containing card information. Cardholder will follow up with vendor to ensure they received the fax.
Recordkeeping and Documentation Requirements
1. The cardholder is responsible for maintaining adequate documentation and records for card use in an organized manner. Documentation will be retained for all transactions and for such a time as is stated in state regulations for records retention.
2. If there is no receipt for a purchase, a "Purchasing Card Missing Receipt" form will be completed, signed by the cardholder's supervisor, and filed with the card's records.
3. The Business Office shall maintain all records of purchasing card application and Issuance forms, limits, cardholder transfers and lost/stolen/destroyed card information.
Review and Reconciliation of Transactions
1. Review, approval and reconciliation will be done by cardholders, approvers and supervisors/administrators online using JP Morgan's Smart Data website.
2. Prior to the 20th day of each month all transactions on the most current JP Morgan Chase Purchasing Card Statements are due to be reviewed, approved and reconciled by the staff who have been determined to perform these roles for each card. On or after the 20th of the month, the Program Administrator will upload transactions from the latest statement into the District financial system and into the general ledger.
3. It is the responsibility of the cardholder to reconcile statements with supporting documentation, and to assign the correct accounting code to each transaction.
Returns, Credits, and Disputed Items
1. The cardholder is responsible for contacting the bank or vendor promptly on any fraudulent, disputed, or returned items
2. Returns must be made for credit to the card only. No cash returns are permitted.
3. The cardholder will file documentation of disputed, returned or fraudulent charges with other card documentation.
1. It is the responsibility of the cardholder to safeguard his/her card and card information.
2. It is the responsibility of the Program Administrator to safeguard all card information retained and communicated through the duties of the Program Administrator position.
Reporting Lost or Stolen Cards
1. If a card is lost or stolen, the cardholder must immediately notify the bank.
2. Once the bank is notified, promptly notify the Program Administrator.
3. For contact information, see the "Purchasing Card Procedure Manual"
1. The Program Administrator will perform both intentional and random audits of card usage. Audits will be performed at least once per month.
2. Notification of audit will be delivered to the cardholder via e-mail. Documentation copies and written explanation of expense(s) are expected to be forwarded to the Program Administrator within 3 business days of receiving the notification.
Consequences of Procedure or Policy Violations
1. Misuse, abuse, and/or failure to comply with District policies and procedures will result in disciplinary measures that can include revocation of cardholder privileges or even termination of employment.
Termination or Transfer of Employment
1. A cardholder who leaves employment of the District or is transferred to another site shall return their card to their supervisor.
2. The supervisor is responsible for contacting the Program Administrator, who will cancel the card. The supervisor will cut the card in half and return it to the Program Administrator.
3. A cardholder who is transferred to another District site may reapply to become a cardholder at that site.
Payment to Card Bank
1. Payment to the card issuer shall be completed electronically via electronic funds transfer by the Business Manager or designee.
LEGAL REF.: Section 66.0135 Wisconsin Statutes 66.0607
First Reading: May 21, 2013
Second Reading: June 4, 2013
Approved: July 16, 2013
For the Board: Tom Steiner, President; Lynn Jaeger, Vice President; Cole Marshall, Clerk; Bill Barhyte, Treasurer; Dean Troyer, Member