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1. HS Community Goodwill HD Department Meeting H6 Employee Goodwill HG Grant Funded Hosting obtain Grant approval HOST EXPLANATION This completed form must be attached to the payment document PV TD P Card record or RX Host expenditures must be documented in accordance with the Internal Revenue Service guidelines and the NSHE policy effective 7 01 06 This includes but is not limited to amount date time place business purpose and business relationship of those attending the event In the case of large gathering e g seven or more persons the identification of groups of people invited may be satisfactory All receipts submitted for reimbursement must be original and clearly indicate the vendor date itemization of the purchase and method of payment if by credit card shows card type with last four digits of card number and charge amount AUDIT COMMITTEE 04 02 09 Ref A 6 Page 18 of 60 PROCUREMENT CARD USER MANUAL POLICIES AND PROCEDURES NEVADA STATE COLLEGE AUDIT COMMITTEE 04 02 09 Ref A 6 Page 19 of 60 TABLE OF CONTENTS DESCRIPTION PAGE PURPOSE 4 POLICY STATEMENT 4 III DEFINITIONS 5 CONTACTS 5 ADMINISTRATIVE 5 IV CARD MANAGEMENT 7 OBTAINING A PROCURMENT CARD 7 CANCELING THE CARD 7 CARD RENEWAL 8 LOST OR STOLEN CARD 8 REVISING ACCOUNT NUMBER INFORMATION 8 BACKUP DEFAULT ACCOUNT NUMBER INFORMATION 8 PROCUREMENT CARD SECURITY 8 V CARD USE 9 AUTHORIZED USERS 9 AUTHORIZED TRANSAC
2. 11 STANDING ORDER A V MATERIAL 32 LIBRARY OPERATING 12 STANDING ORDER MACHINE READ 2 32 LIBRARY OPERATING 15 SETS A V MATERIALS 32 LIBRARY OPERATING SETS MACHINE READABLE 32 LIBRARY OPERATING MACHINE READABLE MATERIALS 32 LIBRARY OPERATING 18 SOUND RECORDINGS 8 2 19 2 20 2 24 32 25 92 26 5 01 5 02 5 03 5 04 5 05 5 06 5 07 5 08 BOOKSTORE OPERATIONS BOOKS RESALE BOOKSTORE OPERATIONS SUPPLIES RESALE BOOKSTORE OPERATIONS FREIGHT IN BOOKS 35 BOOKSTORE OPERATIONS 09 SALES RETURN BOOKS 35 BOOKSTORE OPERATIONS 10 SALES RETURN SUPPLIES 35 BOOKSTORE OPERATIONS 11 PURCHASE DISCOUNTS BOOKS 35 BOOKSTORE OPERATIONS 12 PURCHASE DISCOUNTS SUPPLIES 5 87 5 38 5 39 5 AL 3 3 3 3 3 3 3 Appendix L Listing of Common Obj SubObj AUDIT COMMITTEE 04 02 09 Ref A 6 Page 58 of 60 35 BOOKSTORE OPERATIONS 42 M C VISA SERVICE CHARGE 35 BOOKSTORE OPERATIONS 43 DEPRECIATION 35 BOOKSTORE OPERATIONS 60 RESALE NEW TEXTBOOKS 35 BOOKSTORE OPERATIONS RESALE USED TEXTBOOKS 35 BOOKSTORE OPERATIONS RESALE TRADEBOOKS 35 BOOKSTORE OPERATIONS RESALE SUPPLIES 35 BOOKSTORE OPERATIONS RESALE CLOTHING Appendix L Listing of Common Obj SubObj AUDIT COMMITTEE 04 02 09 Ref A 6 Page 59 of 60 NEVADA STATE COLLEGE February
3. Card Management Changes Shawna Thompson Procurement Card Coordinator Phone 702 992 2042 Fax 702 992 2301 Program Administrator Lou DuBois Controller Phone 702 992 2019 Fax 702 992 2301 Program Coordinator Shawna Thompson Phone 702 992 2042 Fax 702 992 2301 Grants amp Contracts Management Shawna Thompson Procurement Card Coordinator Phone 702 992 2042 Fax 702 992 2301 Fixed Assets Fixed Assets and Property Control Brad Jensen Phone 702 992 2023 Fax 702 992 2301 Purchasing Shawna Thompson Procurement Card Coordinator Phone 702 992 2042 Fax 702 992 2301 Appendix L Listing of Common Obj SubObj AUDIT COMMITTEE 04 02 09 Ref A 6 Page 54 of 60 STANDARD OBJECT AND SUR OBJ OBJECT NAME SOBJ NAME NON GRANT OUT OF STATE TRAVEL OUT OF ST CAR RENTAL NON GRANT OUT OF STATE TRAVEL NON GRANT OUT OF STATE LODGING NON GRANT OUT OF STATE TRAVEL OUT OF STATE AIRFARE NON GRANT OUT OF STATE TRAVEL OUT OF STATE OTHER NON GRANT OUT OF STATE TRAVEL FOREIGN AIRFARE NON GRANT OUT OF STATE 3 TRAVEL FOREIGN OTHER NON GRANT OUT OF STATE TRAVEL NON GRANT OUT OF STATE TRAVEL GRANT NON FOREIGN TRAVEL GRANT NON FOREIGN TRAVEL GRANT NON FOREIGN TRAVEL GRANT NON FOREIGN TRAVEL GRANT NON FOREIGN TRAVEL GRANT NON FOREIGN TRAVEL GRANT NON FOREIGN TRAVEL GRANT NON FOREI
4. complete street address city state and zip code Nevada State College has three as of December 1 2005 official mailing addresses John Q Public c o Nevada State College ZZZZ Department 1125 Nevada State Dr Henderson NV 89015 John Q Public c o Nevada State College ZZZZ Department 219 5 Water St Suite A Henderson NV 89015 John Q Public c o Nevada State College ZZZZ Department 303 S Water Street Henderson NV 89015 Goods ordered and paid using the NSC Procurement Card may only be shipped to one of the College s three campus locations Goods may not be shipped to or received at a non NSC off campus address e g Cardholder s home etc Directing shipments to unofficial addresses is considered unauthorized use of the procurement card and may result in procurement card usage being revoked BILLING ADDRESS For telephone Internet or catalog orders provide the merchant with the address as it appears on your credit card statement For example lt Your name as it appears on the card gt NSC Business Office 1125 Nevada State Dr Henderson NV 89015 lf your purchase is denied due to an improper billing address please contact the Program Coordinator for assistance at 702 992 2042 13 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 31 of 60 PRIMARY CARDHOLDER RESPONSIBILITIES RECORD KEEPING AND DOCUMENTATION It is recommended that each Cardholder maintain a complete Transaction Log Appendix D for
5. each cycle The date that this purchase was made This should match the date on the receipt The NSC account number or numbers used for each transaction Your department s internal tracking information or reference It is not necessary that you have one The vendor where this purchase was made Detailed description of the purchase made Use a category if multiple items were purchased but list each category Cost associated with each transaction If multiple accounts are used for payment indicate partial costs and the total Used to indicate whether or not this expense falls under a grant account Used to indicate whether or not this expense falls under a host account You must attach a host approval form for each transaction of this type Transaction Log Example Trans Cardholder m Total Software 1 7 24 03 5101 123 4567 30 44 Dr X 1 5330 123 4567 30 44 Dr Y 15 00 EYER 7 25 03 5220 555 1212 30 32 12345 Borders Books Various Reference Books 55 25 MEA Adobe Acrobat 15 00 Appendix D Transaction Log AUDIT COMMITTEE 04 02 09 Ref A 6 Page 45 of 60 Appendix 0 Program Points of Contact AUDIT COMMITTEE 04 02 09 Ref A 6 Page 46 of 60 NSC Procurement Card Program Cardholder Dispute Form Checklist DISPUTE PROCEDURE If there is a charge that is not recognized by the cardholder or liaison or if it appears to be incorrect the cardholder should first go back to the mer
6. 20 2009 Ms Sandi Cardinal Assistant Vice Chancellor Nevada System of Higher Education 2601 Enterprise Road Reno Nevada 89512 RE Nevada State College Travel and Accounts Payable Audit July 1 2006 April 30 2008 Dear Sandi Attached please find the Nevada State College response to the above referenced audit Appropriate action has been taken on each recommendation Sincerely iat Harry E Neel Jr Vice President for Finance and Administration OFFICE OF FINANCE amp ADMINISTRATION 1125 Nevada State Drive Henderson Nevada 89002 Phone 702 992 2000 Fax 702 992 2351 www nsc nevada edu A JDIT COMMITTE 04 02 09 Ref A 6 Page 60 of 60
7. OPERATIONS 32 BOOKS PUBS PERIODICALS 30 GENERAL OPERATIONS 33 LIBRARY SUPPLIES 30 GENERAL OPERATIONS 35 LIBRARY SERVICES 30 GENERAL OPERATIONS 37 INSURANCE GENERAL 30 GENERAL OPERATIONS 38 INSURANCE SPECIAL PURPOSE 30 GENERAL OPERATIONS 41 ADVERTISING 30 GENERAL OPERATIONS 42 USE Appendix L Listing of Common Obj SubObj AUDIT COMMITTEE 04 02 09 Ref A 6 Page 56 of 60 30 GENERAL OPERATIONS 43 INSTITUTIONAL MEMBERSHIPS 30 GENERAL OPERATIONS 51 AUDIO VISUAL EXPENSE 30 GENERAL OPERATIONS 54 O amp M ELECTRICAL 30 GENERAL OPERATIONS O amp M HEATING REFRIGERATION 30 GENERAL OPERATIONS O amp M JANITORIAL 30 GENERAL OPERATIONS O amp M LANDSCAPE GROUNDS 3 3 3 3 3 57 0 58 0 59 0 60 0 64 0 67 0 68 0 69 32 LIBRARY OPERATING G6 STANDING ORDERS ELECT 32 LIBRARY OPERATING G7 COLLECTION MANAGEMENT 32 LIBRARY OPERATING 03 SERIAL SUBSCRIPTIONS PRINTED 32 LIBRARY OPERATING 04 SERIAL SUBS MICROFORM 32 LIBRARY OPERATING 05 SERIAL SUBS A V MATERIALS LIBRARY OPERATING SERIAL SUBS MACHINE READABLE 2 32 06 32 LIBRARY OPERATING 09 STANDING ORDER PRINTED Appendix L Listing of Common Obj SubObj AUDIT COMMITTEE 04 02 09 Ref A 6 Page 57 of 60 32 LIBRARY OPERATING 10 STANDING ORDER MICROFORM 32 LIBRARY OPERATING
8. Prevention and Monitoring NSC has established an ongoing training program to address this and other issues related to general business operations The NSC Business Office also now notifies the Provost and the Vice President for Finance and Administration of any ongoing problem areas within the institution as a result of a more stringent auditing process Appropriate corrective action will be taken based on these actions NSC respectfully requests that this item be closed HOSTING The Internal Audit Department performed a review of 30 hosting transactions and noted exceptions in three instances We noted two instances in which the hosting approval form was available and completed but the documentation did not clearly state the purpose of the hosting expense We also noted one instance in which a hosting form was not available but most of the required hosting justification was documented As in the other two exceptions noted the reason for the hosting expenditure was not clearly stated We recommend that more specific detail regarding hosting expenditures be documented in order to reduce any confusion We also recommend that greater care be taken to ensure that a host expense form be submitted with hosting expenditure documents Institution Response NSC agrees with the finding and recommendation AUDIT COMMITTEE 04 02 09 Ref A 6 Page 3 of 60 Correction The institution has provided to the campus an internal reminder that speci
9. This amount will not exceed the pre determined limit unless a special exception is approved in writing by the Program Administrator Departments may establish lower limits on a per Cardholder basis Procurement Card A charge card issued to an employee of NSC for the purpose of making authorized purchases on the College s behalf The College will issue payment for charges made with the Procurement Card PVS Net A web version of the Procurement Card software that allows Cardholders or authorized individuals to review and edit Procurement Card transactions make corrections and print Statement of Account Statement of Account A report generated on an as needed basis by the Department Procurement Card Liaison or Cardholder of transactions charged to the Cardholder s card account Support Documentation A merchant produced document that records the relevant details for each item purchased including quantities unit cost s description of what was purchased the total charge amount and the merchant s name and address e g sales receipt original invoice credit receipt authorizations or approvals etc Transaction Charge Limit A dollar limit assigned to the Cardholder for each total charge made with the Procurement Card This amount will not exceed the pre determined limit per transaction unless the Program Administrator approves a special exception in writing A single transaction charge may include multiple items but cannot exceed
10. limits may not be exceeded without AUDIT COMMITTEE 04 02 09 Ref A 6 Page 9 of 60 prior authorization from the NSC Business Office and that purchases may not be split in order to circumvent these limits NSC also requires a monthly review by each supervisor to ensure adherence to this and other purchasing card regulations in addition to audits by the NSC Business Office Each cardholder has been eissued the Procurement Card Users Manual which clearly details the appropriate procedures to be followed Prevention and Monitoring NSC has established an ongoing training program to address this and other issues related to general business operations The NSC Business Office also now notifies the Provost and the Vice President for Finance and Administration of any ongoing problem areas within the institution as a result of a more stringent auditing process Appropriate corrective action will be taken based on these actions NSC respectfully requests that this item be closed 7 For one p card holder all but one of their monthly Statement of Accounts was not signed by the employee their supervisor or both We recommend that cardholders be reminded of their responsibility to print review sign and obtain supervisory approval for their Statement of Account at the end of each billing cycle Institution Response NSC agrees with the finding and recommendation Correction It should be noted that these findings are related to one purchasing card hol
11. name of individuals as with subscriptions or registrations initials of the person performing the reconciliation approved or disputed flag Save after every few edits The Save button is at the bottom on the left hand side of your screen Print Reports Create a Statement of Account report with the same date range that you used while editing transactions You may choose to have the report sent to you by email the default selection or print the report online The Cardholder or Procurement Card Program Administrator may generate a Statement at any time However one must be printed for the end of each billing cycle Discrepancies between the Statement of Account and your Transaction Log Appendix D should be reported to the Procurement Card Program Coordinator immediately It is the Cardholder s responsibility to attempt to resolve any discrepancy with the merchant within fifteen 15 days of receipt of a disputed purchase f a resolution is not possible the Cardholder must file an official dispute form Cardholder Dispute Form and Checklist with JPMorganChase please refer to Appendix E 16 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 34 of 60 IX MERCHANTS WHO DO NOT ACCEPT THE PROCUREMENT CARD Please notify the Procurement Card Coordinator if any vendor does not accept the card so that a follow up contact may be made to bring the vendor on board Any vendor from whom the Cardholder or department cur
12. the monetary limit approved 6 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 24 of 60 IV CARD MANAGEMENT OBTAINING PROCUREMENT CARD Once card eligibility for employees is determined by the Vice President of Finance and Administration in coordination with the Vice President for Student Affairs the Vice President for Academic Affairs and the academic directors the Cardholder must complete the Procurement Card Account Application and Cardholder Agreement If another individual will serve as the Procurement Card Liaison the PVS Net Account Application must be completed and attached please refer to Appendices A B amp C The signature authorities for the referenced default and back up accounts must provide approval for use by signing the Account Application These forms must then be signed by the appropriate Vice President academic director or Vice President for Finance and Administration Once completed all forms need to be returned to the Program Coordinator The Cardholder will be contacted to schedule a training session Attendance ata training session is required before a Procurement Card is issued to a Cardholder The Cardholder will be required to present photographic identification current driver s license military ID card passport or NSC identification card to attend the training session After the Cardholder has completed the mandatory training and successfully completed the post test the Procure
13. with the Procurement Card will be liable for the total dollar amount of such unauthorized purchases plus any administrative fees charged by the bank in connection with the mis use The Program Administrator and Coordinator will review Procurement Card transaction reports to determine if there has been any unauthorized use of a Procurement Card Additional information will be obtained from the Cardholder or department if any transactions appear to be in violation of the Procurement Card User Manual The Program Administrator and Coordinator will conduct a review of accounts to insure that supporting documents and records are being maintained The Procurement Card may be suspended or revoked in immediate response to any improper or inappropriate use Procurement card privileges may be restored upon appeal to the Procurement Card Policy Committee Decisions of the Committee are final 11 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 29 of 60 VI CARDHOLDER RESPONSIBILITIES C GENERAL The card is for official College purchases and not personal use The Cardholder is responsible for following all Nevada State College Board of Regents State and Federal guidelines Use of the Procurement Card does not absolve the Cardholder from the requirement to purchase items at the best obtainable price RECEIPT OF MATERIALS The Cardholder must ensure that the goods received are in fact the goods that were ordered that they were received in a
14. CATION are authorized to scli to them tax exempt The vendor shall account for the exempt sale on its sales use tax return under exemptions For audit purposes vendor may use a copy of this letter to document the transaction as tax exempt However documentation adequate to prove the purchase was made by governmental entity 18 acceptable This letter only applies to Nevada sales use tax and does not provide exemption from any other tax Any vendor having questions concerning the use of this sales use lax exemption letter may contact the Department at one of the district offices listed above Sincerely ULU Z Charles E Chinr ock Executive Director Appendix L Listing of Common Obj SubObj AUDIT COMMITTEE 04 02 09 Ref A 6 Page 51 of 60 NSC Procurement Program Reconciliation Procedure Checklist L Log on to PVS Net htto www procard com product pvs_net_Login asp LJ Select TRANSACTIONS from the menu bar qd d d qd Request to run a detail report Change the date range to the current billing cycle The billing cycle begins the 26 of each month and ends on the 25 of the following month Format Leave report destination as online Select OK LJ Edit each transaction d DD Enter a valid account number The account must match the type of transaction host grant etc Use capital letters only Use the proper object and subobject code Provide the initials
15. DEQUATE DESCRIPTION UNRECOGNI ZED CHARGE do not recognize this charge Please supply a copy of the sales draft for my review X HOTEL MOTEL GUARANTEED NO SHOW RESERVATION made a reservation at cancelled the reservation My cancellation date and number are Alternate lodging was arranged at on date Enclosed is a copy of my receipt for those reservations If the previous two do not apply please contact the merchant to clarify the dispute so that action may be expedited contacted this merchant on date The following was not resolved Date Cardholder Signature AUDIT COMMITTEE 04 02 09 Ref A 6 Page 48 of 60 NSC Procurement Program Host Approval This completed form and original receipts must be attached to the monthly Transaction Log A Signature is required for Host Airfare regardless of prior approval Please refer to the NSC Host Policy for more details Date Attach Receipt Here S S N Department 1 ___ _ i Phone 0 rr Host Event Date of Event Persons in Attendance Ifsixpersonsorless L weeinatendame o then they allmustbe Total Reimbursement Method of Payment Reason for Purchase Supervisor Date Signature Signature Date Authority Appendix F Host Expense AUDIT COMMITTEE 04 02 09 Ref A 6 Page 49 of 60 NSC Procurement Card Program PVS Net What is PVS Net PVS Net i
16. GN TRAVEL 23 5 5 5 5 5 5 5 SUPPLEMENTAL EXPENSES CONTROL GRANT NON FOREIGN CAR RENTAL GRANT HOSTING GRANT NON FOREIGN LODGING GRANT N F TM GRP CAR RENTAL GRANT TM GRP LODGING IN STATE AIRFARE IN STATE OTHER OUT OF STATE AIRFARE T3 T4 T9 23 00 25 HH 25 H1 25 H2 0 03 0 C4 3 3 GENERAL OPERATIONS CANDIDATE AIRFARE 3 GENERAL OPERATIONS CANDIDATE OTHER EXPENSES 30 GENERAL OPERATIONS E1 EQUIPMENT INVENTORIABLE 30 GENERAL OPERATIONS E2 FURNITURE INVENTORIABLE Appendix L Listing of Common Obj SubObj AUDIT COMMITTEE 04 02 09 Ref A 6 Page 55 of 60 30 GENERAL OPERATIONS FA SMALL EQUIPMENT 30 GENERAL OPERATIONS G1 GRAPHICS ART DESIGN SVS 30 GENERAL OPERATIONS IM INDP CONTRACTOR MEALS 30 GENERAL OPERATIONS KJ CLEANING SUPPLIES 30 GENERAL OPERATIONS KQ FURNITURE FIXTURES 30 GENERAL OPERATIONS KR REPAIR SERVICES 30 GENERAL OPERATIONS LO NON GRANT IN STATE LODGING 3 3 3 3 30 GENERAL OPERATIONS 11 SUPPLIES LAB 30 GENERAL OPERATIONS 16 NON INVENTORY EQUIP FURNITURE 0 1 23 o o 25 0 PC 0 PH 0 66 3 0 SL 0 3 0 1 5 31 7 0 T2 0 T6 04 0 09 30 GENERAL OPERATIONS 26 REGSTRTN CONF TRAINING FEES 30 GENERAL OPERATIONS 31 FREIGHT DELIVERY EXP 30 GENERAL
17. NEVADA STATE COLLEGE TRAVEL AND ACCOUNTS PAYABLE Internal Audit Report July 1 2006 through April 30 2008 GENERAL OVERVIEW The Nevada State College NSC travel and accounts payable functions fall under the responsibility of the Controller s Office Documents relating to travel and accounts payable transactions are processed and maintained by either the University of Nevada Las Vegas UNLV accounts payable department or UNLV s purchasing department Prior to being submitted to UNLV for processing expenditure documents are submitted to the NSC Controller s Office for final review Additionally the NSC Controller s Office is responsible for the college s purchasing card program AUDIT SCOPE The Internal Audit Department has completed a review of the NSC travel and accounts payable department for the period of July 1 2006 through April 30 2008 The scope of our review included tests of the accounting records and other procedures as we considered necessary The tests included but were not necessarily limited to these areas 1 Examining the college s purchasing card program 2 Reviewing expenditure and hosting expenditure documentation for the institution 3 Testing campus wide travel expenditure documentation The Internal Audit Department is reasonably assured that the travel and accounts payable department at NSC 15 operating in a satisfactory manner and no major control AUDIT COMMITTEE 04 02 09 Ref A 6 Page 1 o
18. RS DISPUTES RETURNS AND CREDITS The Cardholder must follow up on any erroneous charges disputed items or returns within two 2 weeks of receipt of goods or statement or whichever comes last The Cardholder must first contact the merchant to resolve any outstanding issues most exceptions can be resolved this way All documentation that is received from the merchant should be attached to the Transaction Log with the receipts that were received when the original item was purchased If the Cardholder is unable to reach an agreement with the merchant he or she must officially dispute this charge please refer to Appendix E o flag the appropriate transaction as disputed on PVS Net o run a dispute report and attach a copy to the monthly transaction log o submit a signed copy of the completed Dispute Form to the Program Coordinator All disputes must be made within 60 days of the cycle in which the item was purchased The cycle closes on the 25th of each month JPMorganChase will credit the Cardholder s account for the amount disputed and conduct an investigation Upon completion of the investigation the Cardholder will be notified of the resolution If the dispute is not settled in the Cardholder s favor the account will be charged for the disputed transaction amount If the Cardholder disagrees with the bank s investigation finding and decision the Cardholder should contact the Program Coordinator Disputed transactions m
19. TIONS 9 RESTRICTIONS PRIOR APPROVAL 10 RESTRICTIONS NOT ALLOWED 10 IMPROPER OR INAPPROPRIATE USE 11 VI CARDHOLDER RESPONSIBILITIES 12 GENERAL 12 RECEIPT OF MATERIALS 12 FREIGHT CHARGES 12 DELIVERY ADDRESS 13 BILLING ADDRESS 13 VII PRIMARY CARDHOLDER RESPONSIBILITIES 14 RECORD KEEPING AND DOCUMENTATION 14 VIII RECONCILIATION AND APPROVAL PROCESS 15 GENERAL INFORMATION 15 RECONCILIATION PROCEDURE 16 IX MERCHANTS WHO DO NOT ACCEPT THE PROCUREMENT CARD 17 X HOST OR ENTERTAINMENT RELATED EXPENSES 17 XI TRAVEL 18 XII FIXED ASSETS INVENTORIABLE EQUIPMENT 20 XIII GRANT FUNDED PURCHASES 20 XIV PAYING THE BANK 20 XV SALES AND USE TAX 21 XVI RESOLVING ERRORS DISPUTES RETURNS AND CREDITS 20 XVII CORPORATE EXPRESS APPLICATION 22 2 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 20 of 60 APPENDIX A CARDHOLDER APPLICATION APPENDIX B CARDHOLDER AGREEMENT APPENDIX PVS NET ACCOUNT APPLICATIONS APPENDIX D TRANSACTION LOG APPENDIX E CARDHOLDER DISPUTE FORM AND CHECKLIST APPENDIX F HOST APPROVAL APPENDIX PVS NET APPENDIX H TAX EXEMPTION APPENDIX I RECONCILIATION PROCEDURE CHECKLIST APPENDIX CORPORATE EXPRESS APPLICATION APPENDIX POINT OF CONTRACTS APPENDIX STANDARD OBJECT AND SUBOBJECT CODES 3 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 21 of 60 23 24 25 26 28 29 30 31 32 33 34 35 PURPOS This manual sets forth the Policies and Procedures for the Nevada Stat
20. all purchases and returns for credit To facilitate the reconciliation and approval process the Cardholder is responsible to obtain and keep all original credit card slips cash register receipts credit memos and or other documentation that can serve as proof of purchase or return for each entry in the Transaction Log All records are the sole property of NSC In the case of Host funded expenditures a copy of the appropriate form Appendix G must be attached to the proof of purchase documentation Section VIII Reconciliation and Approval Process Entries are to be made in the Transaction Log immediately after the order is made When ordering by phone or via the Internet the Cardholder must print a copy of the confirmation document and or request the merchant to immediately fax a copy of the paid invoice The faxed copy of the confirmation and or paid invoice will be kept with the other receipts Backorders are not acceptable When placing an order and the full quantity needed is not available do not pay for the entire quantity Only accept and pay for the quantity that the merchant has available at the point of sale The Cardholder must maintain the Transaction Log Appendix D and receipts in a secure area The Program Coordinator has the right to audit the Transaction Log and matching receipts at any time Prior to transferring termination or any move that results in an individual no longer being a Cardholder the Cardholder is respo
21. ation and airfare REGISTRATION The Procurement Card may be used to pay for conference registration During reconciliation registration fees should be charged to an operating account with Object Code 30 and Sub Object Code 26 An original paid receipt and a complete copy of the registration form and brochure must be attached to the Transaction Log AIRFARE Airline tickets may be purchased from a travel agency or direct from the airline If tickets are purchased from a travel agency the agency fee may be placed on the Procurement Card Refunds must be credited back to the same card Fees incurred by flight changes for personal convenience after the initial departure must be paid by the traveler Fees incurred by flight changes for business related reasons may be placed on the Procurement Card Documentation should be provided with the Transaction Log Only the Cardholder may charge their Procurement Card for these additional fees The airline ticket is the property of NSC and must be returned if it is not used 18 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 36 of 60 The following procedures should be used to purchase airfare for travelers Employees Students Volunteers A Travel Authorization TD must be completed before the ticket may be purchased The Procurement Card may only be used by the Cardholder but Cardholders may purchase tickets on behalf of another traveler Once purchased the Travel Document number and the traveler
22. ay 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 Procurement Card Program Administrator or Program Coordinator immediately 21 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 39 of 60 XVII CORPORATE EXPRESS In an effort to simplify NSC s ordering and billing process while ordering office supplies we have teamed with Corporate Express Corporate Express offers an on line and desktop next day delivery system on most purchases The Procurement Card issued by NSC Business Office will be tied in with Corporate Express orders Any order being made will be charged to the Procurement Card issued to the authorized Cardholder All NSC Corporate Express users will be required to obtain a Procurement Card If a department currently has an account all Corporate Express accounts will be updated with the Procurement Card information once the Corporate Express application is filled out Approvals will no longer be routed to the Business Office The appointing authorities will authorize the amounts for each Cardholder If a Cardholder user attempts to purchase beyond authorized limits the appointing authority will either then approve it if in compliance of the Procurement Card manual or the order will be routed to the designee of the Business Office for approval NSC Business Office will r
23. cceptable and serviceable condition and sent in the quantity that was ordered The Cardholder must maintain a Transaction Log Appendix D regarding transaction problems or potential problems The log should at a minimum contain the time and date of the action the vendor s phone number and contact person s name the issue and who was to take what action by when It is the Cardholder s responsibility to follow up with the merchant to resolve any delivery problems or discrepancies and arrange with the vendor the return of damaged goods and their replacement For dispute resolution see Section XVI Resolving Errors Disputes Returns and Credits FREIGHT CHARGES When arranging the method of delivery freight the Cardholder should seek the most reasonable and inexpensive terms that assure delivery of the goods when they are required To conserve unnecessary expense goods should be shipped UPS Fed Ex RPS ground or priority mail Only if the product is required immediately should air next day air or next day by 10 a m be requested Freight must be paid at the time the order is placed with the merchant Do not accept a term to the effect that freight will be invoiced separately 12 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 30 of 60 DELIVERY ADDRESS For telephone Internet or catalog orders provide the merchant with your complete campus shipping address For example your full name c o Nevada State College department
24. chant where the purchase was made and try to resolve the discrepancy The merchant must be contacted within two weeks from the date the goods were received or the transaction posted on the account whichever comes last If an attempt to settle with the merchant is not made the cardholder may lose the right to dispute All disputed items must be communicated in writing within 60 days of the cycle date when the item originally posted During the investigation a credit will be issued to the cardholder s account for the amount questioned Upon completion of the investigation the cardholder will be notified of the resolution If the dispute is not settled in the cardholder s favor the account will be charged for the disputed transaction amount If the credit is not received by the time you settle with Bank One you must pay for the disputed item Do not deduct the amount from your payment The credit will be processed in the next cycle DISPUTE CHECKLIST 1 Contact the merchant first L Contact the vendor for a resolution LG Document the time date and names of individuals involved with each correspondence L Save memos faxes receipts or credits with regard to this transaction LI If no resolution has been made you may proceed with a formal dispute 2 Ifa dispute arises before the close of the transaction s billing cycle otherwise continue to 3 LJ Log into PVSNet LJ Find the transaction to be disputed and provide LJ a valid account nu
25. count approval Applicant Information NN NN Email Address Phone Number By signing this form the Procurement Card Liaison agrees to the guidelines set forth in the Cardholder Manual where applicable A signature is not necessary for read only access Applicant Signature Please Print Please Print PVS Net Account Access The applicant is requesting access to the following Procurement Card accounts select one only Division requires signature of Vice President Division name for access to all cards under this Division Department Department name for access to all cards within this Department Existing Cardholders Please specify cardholders below Cardholder name Application Approval By signing this form you grant the applicant authority to view transaction information for the listed cardholder accounts Approved by Signature Date Please Print Academic Director Card Number Associations Training Date Approved by Signature Date Program Administrator Appendix A Cardholder Account Application AUDIT COMMITTEE 04 02 09 Ref A 6 Page 43 of 60 NSC Procurement Card Program Transaction Log Cardholder Name Department Phone Number Card Number Cycle Period From to Page Trans Cardholder Total Tee ow o RE xe sm 9m Every Procurement Card transaction must be entered in this log immediately after the purc
26. d to non campus addresses 5 Tips charged to purchasing cards must be properly documented 18 exceeded by splitting orders Account statements must be signed and approved Hosting expense forms must be approved prior to activity Controller s Office should continue monitoring of purchasing card activity must be properly coded 14 All purchasing card transactions must be properly coded AUDIT COMMITTEE 04 02 09 Ref A 6 Page 17 of 60 NEVADA STATE COLLEGE HOST EXPENSE DOCUMENTATION and APPROVAL Must be attached to the payment document with original receipt invoice HOST DETAILS Name Description Of Event Location Of Event Business Purpose NAMES OF INDIVIDUALS HOSTED ATTENDED REQUIRED If more than 7 participants provide and explanation in lieu of names including event description and type of attendees faculty staff community parents donors etc Estimated Cost Authorized Account 5220 IS THE EVENT FOR THE PURCHASE OF A TABLE YES NO If yes complete Table Request Form requires Presidential Approval Approved By Date Signature DEANS VICE PRESIDENT S OFFICE REFERENCE Department Contact Phone Employee Reimbursement LEN P Card Last 4 Digits Vendor Payment Payable To PURPOSE OF EVENT REQUIRED CHECK ONE OBJECT CODE 25 Fundraising H8 Table Purchase Not Donor Paid H4 Student Life Government H9 Table Purchase Donor Paid
27. der According to UNLV s p card policy goods ordered and paid for using a p card may only be shipped to the department s campus address We recommend that p card holders be notified that goods ordered and paid for by an institutional p card may not be shipped to addresses other than the campus Institution Response NSC agrees with the finding and recommendation Correction The institution has provided to the campus an internal reminder that goods ordered and paid by a purchasing card may only be shipped to NSC Each cardholder has been issued the Procurement Card Users Manual which clearly details the appropriate procedures to be followed Prevention and Monitoring NSC has established an ongoing training program to address this and other issues related to general business operations The NSC Business Office also now notifies the Provost AUDIT COMMITTEE 04 02 09 Ref A 6 Page 7 of 60 and the Vice President for Finance and Administration of any ongoing problem areas within the institution as a result of a more stringent auditing process Appropriate corrective action will be taken based on these actions NSC respectfully requests that this item be closed 4 We noted that there were 20 occasions in which original receipts for p card purchases could not be located All 20 instances occurred for one cardholder The Internal Audit Department recommends that the p card holder be reminded that it is their responsibility to maintain origi
28. der whose privileges have now been revoked The institution has provided to the campus an internal reminder that Account Statements must be signed by the card holder and approved by the supervisor on a monthly basis Each cardholder has been issued the Procurement Card Users Manual which clearly details the appropriate procedures to be followed Prevention and Monitoring NSC has established an ongoing training program to address this and other issues related to general business operations The NSC Business Office also now notifies the Provost and the Vice President for Finance and Administration of any ongoing problem areas within the institution as a result of a more AUDIT COMMITTEE 04 02 09 Ref A 6 Page 10 of 60 stringent auditing process Appropriate corrective action will be taken based on these actions NSC respectfully requests that this item be closed 8 We noted that hosting expense forms for one cardholder were not being approved Although the hosting expense forms were not being approved they properly documented the required hosting justification and the cardholder did obtain pre approval on their p card application to utilize their p card for hosting transactions We recommend that consideration be given to requiring hosting expense forms to be approved by the appropriate individual regardless of whether or not prior approval has been obtained Institution Response NSC agrees with the finding and recommendation Correctio
29. ding L Sule 235 wen dil Suite 115 Reno Nevada 89502 Y LP Ld Fh one ag Carson Nevada B9706 9 37 KENNY C GLHNN Phone 775 684 2000 Fax 775 884 202D Fax 775 688 1303 Governor ute Pres 5 HENDERSON OFFICE BARBARA SMITH MPBELL LAS VEGAS OFFICE 2550 Passo Verde Parkway Suite 180 CHINT NONO TR DEPT PUO Grant Sawyer Office Biking Suite 1300 Henderson Nevada B9074 CHARLES E 555 Washington Avenue Prone M2 486 2300 Exec Dice tor Lam Vegas Nevada B9101 Fax 702 4886 3377 Phone 702 486 2500 Fax 702 485 2373 July 19 2005 ACCOUNT NO RCE 000 441 THIS LETTER HAS NO EXPIRATION DATE NEVADA SYSTEM OF HIGHER EDUCATION 2601 ENTERPRISE RD RENO NV 89512 Re Comm nity College o Southern Nevada Desert Research Institute Great Basin College Nevada State College Trucker Meadows Community College UCCSM Business Center South UCCSM Business Center North University of Nevada Las Vegas University of Nevada Reno Westem Nevada Community College Pursuant to NRS 372 325 and related statutes NEVADA SYSTEM OF HIGHER EDUCATION has been granted sales use tax exempt status Direct purchases of tangible personal property made by NEVADA SYSTEM OF HIGHER EDUCATION are exempt from sales use tax Fraudulent use of this exemption letter is a violation of Nevada law Vendors selling tangible personal property to NEVADA SYSTEM OF HIGHER EDU
30. duals Controller Budget Technician Administrative Representative Academic Representative 4 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 22 of 60 DEFINITIONS CONTACTS Employee A person who is employed by NSC in a part time or full time capacity Cardholder NSC employee whose name appears on the Procurement Card and is accountable for all charges made with that card The Cardholder is the only individual permitted to use the card or card number to make purchases The primary Cardholder in a department has the ability to reallocate individual charges to other College accounts within their department Department Procurement Card Liaison Once a department has more than one procurement card assigned to employees of that department the primary Cardholder in that department will become the Department Procurement Card Liaison and will assume some functions from the Program Coordinator Program Administrator For purposes of the NSC Procurement Card information contained in this section the Program Administrator is a NSC Business Office employee appointed by the Vice President for Finance and Administration to administer the Procurement Card Program for Nevada State College At NSC this position will also assume the duties of what the UNLV program calls the Department Procurement Card Liaison The Program Administrator will be responsible for e receiving and disseminating Procurement Card information e verification and retention of
31. e College NSC Procurement Card Program POLICY STATEMENT NSC sponsors a Procurement Card Program that allows designated employees to make business related purchases The NSC Procurement Card Program has been established to provide an efficient and cost effective means that empowers individual employees to make purchases and at the same time reduce the costs associated with initiating and paying for those purchases The NSC Business Office also maintains a procurement card to expedite purchases whenever possible The NSC Business Office is responsible for managing the program and each academic or administrative department is responsible for managing its Cardholder accounts The Procurement Card Policy Committee will provide guidance and determine policy as it pertains to the Procurement Card Program The Committee will be convened by the Program Administrator as required Exceptions to the monetary limits and commodity restrictions will be determined by the Program Administrator Additionally the Program Administrator will be responsible for publication of all policies and procedures relevant to this program All purchases may only be made for business use consistent with existing policies Any mis use of the NSC procurement card will result in immediate cancellation of a cardholder s card Procurement card privileges may be restored upon appeal to the Procurement Card Policy Committee The committee is made up of the following indivi
32. eceive a monthly report of all expenses made by each Cardholder to ensure compliance with policies 22 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 40 of 60 New Card Application Change Request Cardholder Account Cardholder Information Cardholder Name 24 Characters Required by JPMorganChase for Cardholder Security This does not appear on a credit report Email Address NSC ID Number Department Mail Sort Date of Birth MM DD YYYY Procurement Card Liaison if different from Cardholder Mother s Maiden Name or Password The liaison will act on behalf of the cardholder where record keeping and reconciliation are involved This does not remove the cardholder from liability for an improper reconciliation Please ensure that a completed PVS Net Account Application is on file for each Liaison Work Phone Number 702 Credit Card Information NSC Account Numbers Fund 4 Agency 3 Org 4 Primary Account NE Credit Limits Monthly Credit Limit 5000 default If you are not a signature authority on this account one of them must sign here X Fund 4 Agency 3 Org 4 Backup Account Single Purchase Limit 2000 default Dollars Per Day Optional If you are not a signature authority on this account one of them must sign here X Transactions Per Day Primary and Back
33. eminded to review their accounts near the end of each closing period Monthly transactions are available for review on PVS Net before payment is made to Bank One This posting period begins on the 26 of each month and ends on the 25 of the following month Each cardholder will then have an additional ten business days to review and edit each transaction On the 11th calendar day the reconciled accounts will be closed to further editing and uploaded into a Journal Voucher by the Program Coordinator If no edits are performed by this date the default account number associated with each procurement card will be posted If the account charged needs to be changed after the accounts are closed the department will need to email the Program Coordinator and inform them of the need for a corrected expense Failure to do timely posting may result in cancellation of the Procurement Card Access and Training Each Cardholder will be responsible for accessing PVS Net To add change or renew a revoked access the Cardholder must contact the Program Coordinator Once a request is received a new User ID and Password will be assigned PVS Net training will be provided on an on going basis To schedule a training session please call the Program Coordinator at 992 2042 Appendix G PVS Net Information AUDIT COMMITTEE 04 02 09 Ref A 6 Page 50 of 60 STATE OF NEVADA OFFICE DEPARTMENT OF TAXATION iN MEE ud Site http tax state nv us Buil
34. er nor any authorized user on this account have authorized this charge to my account have not ordered merchandise by phone or mail or received any goods or services III IMPRINTING OF MULTIPLE SLIPS The transaction listed above represents a multiple billing to my account authorized only one charge from this merchant for this amount am still in possession of my card IV MERCHANDISE NOT RECEIVED My account has been charged for the above listed transaction but have not received this merchandise My account has been charged for the above listed transaction but have since contacted this merchant and cancelled the order will refuse delivery should the merchandise still be sent V MERCHANDISE RETURNED My account has been charged for the above listed transaction but the merchandise has since been returned Enclosed is a copy of my postal insurance receipt Please provide a copy with this correspondence CREDIT NOT RECEIVED have received a credit voucher for the listed charge but it has not yet appeared on my account A copy of the credit voucher is enclosed The date on the voucher is between 30 and 90 days old Please provide a copy of this voucher with this correspondence VII ALTERATION OF AMOUNT The amount of this charge has been altered since the time of purchase Enclosed is a copy of my sales draft showing the amount I authorized Please include your voucher with this correspondence VIII INA
35. esponse NSC agrees with the finding and recommendation Correction It should be noted that these findings are overwhelmingly related to one purchasing card holder whose privileges have now been revoked The institution has provided to the campus an internal reminder that sales tax is not to be charged on institutional purchases NSC has also borrowed the idea from the Desert Research Institute to provide laminated cards to all purchasing card holders which provide the appropriate tax exemption information to be shown to vendors NSC is also providing appropriate letters to frequently used vendors explaining its tax exempt status Each cardholder has been issued the Procurement Card Users Manual which clearly details the appropriate procedures to be followed AUDIT COMMITTEE 04 02 09 Ref A 6 Page 6 of 60 Prevention and Monitoring NSC has established an ongoing training program to address this and other issues related to general business operations The NSC Business Office also now notifies the Provost and the Vice President for Finance and Administration of any ongoing problem areas within the institution as a result of a more stringent auditing process Appropriate corrective action will be taken based on these actions NSC respectfully requests that this item be closed 3 The Internal Audit Department noted one occasion in which a cell phone purchased was shipped to the recipient s home address The recipient was not the p card hol
36. f 60 weaknesses exist However implementation of the following recommendations would further improve the controls and operations of the travel and accounts payable functions TRAVEL During our review of travel expenditure documents the Internal Audit Department noted a number of instances in which a lodging exception approval from was not submitted with the backup documentation The lodging exception approval form is a required form that allows for reimbursements in excess of the set governmental rates which became effective on July 1 2007 For all of the instances in which the form was not available documentation showing that approval was obtained to process the claim was available According to the travel department supervisor the form was introduced during the 2008 fiscal year and many individuals are still not aware that the form 15 available and required In an effort to ensure that travel claims are processed in a timely manner we recommend that employees be notified that the lodging exception form is available and must be submitted anytime the amount of lodging exceeds the allowed reimbursement amount Institution Response NSC agrees with the finding and recommendation AUDIT COMMITTEE 04 02 09 Ref A 6 Page 2 of 60 Correction The institution has provided to the campus an internal reminder that the lodging exception form must be completed and submitted to the NSC Business Office for approval prior to the related travel
37. fic details related to hosting expenditures must be clearly documented and that a host expense form must be submitted with this documentation Prevention and Monitoring NSC has established an ongoing training program to address this and other issues related to general business operations The NSC Business Office also now notifies the Provost and the Vice President for Finance and Administration of any ongoing problem areas within the institution as a result of a more stringent auditing process Appropriate corrective action will be taken based on these actions NSC respectfully requests that this item be closed PURCHASING CARD A sample of seven purchasing card p card holders were selected for review and a total of 717 transactions were reviewed At the time of our review the NSC p card program was relatively new program and was following the policies of UNLV s p card program with a few exceptions We were informed that NSC was in the process of writing an institutional procedure manual for p card use We recommend that NSC continue their progress on developing a p card manual to ensure that the policies and procedures currently being used are properly documented We also recommend that cardholders be updated on the p card policies once the manual has been completed Institution Response NSC agrees with the finding and recommendation AUDIT COMMITTEE 04 02 09 Ref A 6 Page 4 of 60 Correction The institution has develo
38. hase is made This transaction log all receipts and approval forms must be maintained by the cardholder and sent to Program Coordinator Appendix D Transaction Log AUDIT COMMITTEE 04 02 09 Ref A 6 Page 44 of 60 Transaction Log Description It is the responsibility of the cardholder and department liaison to maintain this log in accordance with the Procurement Card Policy All original receipts must be filed with the log for each cycle This log must be maintained so that a detailed list of all transactions may be reviewed at any time Such as a desk review As a suggestion each log may be affixed to a separate envelope so that receipts may be easily retained Transaction Log Instruction Cardholder Name Department Phone Number Card Number Cycle Period Page Trans No Date Acct No Cardholder Reference Vendor Name Description Total Cost Grant Host Name of the Cardholder or Procurement Card Liaison This should match the name placed on the Cardholder Account Form Department issued this Procurement Card Department number where the Cardholder may be reached Number printed on the Procurement card You may enter just the last four numbers for security purposes Dates that correspond to the open billing cycle mm dd yy Generally the 26 to the 25 To be used if multiple pages are needed for a given cycle You must sequentially number each transaction Begin with number 1
39. hicles copiers building space equipment etc Medical payments Medical services Memberships institutional O O O O O O O O O O 9 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 27 of 60 0 Radioactive and hazardous materials Services of any type unless specifically approved in writing by Program Administrator once insurance has been verified by NSC Business Office and on file Service or maintenance agreements NOTE This list is not all inclusive and may be revised as required If there is any doubt regarding a specific purchase please contact the Program Coordinator RESTRICTIONS NOT ALLOWED The following transactions are prohibited with a NSC procurement card please refer to section VI Cardholder Responsibilities O O O O O O O O O O O O Alcoholic beverages bulk Automotive fuels gas diesel and propane Cash advances Cellular phone purchases and all related charges Firearms weapons ammunition pyrotechnics explosives Gift certificates gift cards telephone cards Items for personal use Legal fees or expenses Lodging Memberships personal Non conference specific optional events Tickets show parking etc NOTE This list is not all inclusive and may be revised as required If there is any doubt regarding a specific purchase please contact the Program Coordinator 10 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 28 of 60 IMPROPER OR INAPPROPRIATE USE An employee who makes unauthorized purchases
40. imited to Computer equipment Typewriters Fax machines Cash registers Electric carts Copiers Audiovisual equipment Cameras Printers O O O O O O O O O All equipment regardless of acquisition cost is to be safeguarded and accounted for by the department XIII GRANT FUNDED PURCHASES Purchases that will be charged against a grant account must fall within the grant guidelines The Program Coordinator will be responsible for monitoring compliance of all grant and contract transactions Pre approval will not be necessary However if there is some doubt with regards to the validity of the purchase the Procurement Card Coordinator should be consulted XIV PAYING THE BANK JPMorganChase will make an automatic monthly deduction from the NSC General Fund within seven 7 working days following the end of each cycle The amount deducted will be reflected on the Statement of Account 20 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 38 of 60 XV SALES AND USE TAX Nevada State College as an agency of the State of Nevada is exempt from payment of State of Nevada sales or use tax on purchases made in the State of Nevada as provided NRS 372 325 NRS 374 330 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 the Business Office Appendix XVI RESOLVING ERRO
41. ionally there were two instances in which we were unable to determine whether the expense category code was correct because backup documentation was not available There were also five instances where p card purchases should have been coded as a hosting expense but were incorrectly coded as an operating expense As a result all five of these transactions were made using state funds The NSHE Board of Regents policy prohibits hosting expenditures from being charged to state accounts We recommend that greater care be taken to ensure that p card hosting transactions are properly coded We also recommend that all cardholders be reminded that any purchases to support any hosting activities must be coded using the hosting expense category Institution Response NSC agrees with the finding and recommendation AUDIT COMMITTEE 04 02 09 Ref A 6 Page 13 of 60 Correction It should be noted that this finding is related to one purchasing card holder whose privileges have now been revoked The institution has provided to the campus an internal reminder that all hosting expenses charged to a purchasing card must be properly coded and monitoring activities by the NSC Business Office have increased Each cardholder has been issued the Procurement Card Users Manual which clearly details the appropriate expenditure codes Prevention and Monitoring NSC has established an ongoing training program to address this and other issues related to general bu
42. mber L transaction description LJ the initials of the individual processing the dispute LJ Flag the transaction as disputed 3 Complete the attached Cardholder Dispute Form This form must include the following information Cardholder name and card number transaction date posting date merchant name amount in original currency settlement amount e o o LJ Detail the reason for dispute LJ Attach relevant documents and submit the packet to the Procurement Card Coordinator L Keep a copy for your records 4 Bank One or the Procurement Card Coordinator may contact you for additional information 5 You Will be notified when a decision has been reached Appendix E Cardholder Dispute Form and Checklist AUDIT COMMITTEE 04 02 09 Ref A 6 Page 47 of 60 Date CARDHOLDER DISPUTE FORM The transaction for is described below Tran Date Post Date Reference Merchant Name Amount in Original Currency Settlement Amount Please read carefully each of the following situations and check the ONE most appropriate to your particular dispute If you have any questions please contact us at Please type or print in black ink I CARDHOLDER DISPUTE did participate in the above transaction however dispute the entire charge or a portion in the amount of am disputing this charge because After contacted the merchant the following was was not resolved II UNAUTHORIZED MAIL OR PHONE ORDER Neith
43. ment Card will be issued The Cardholder will be asked to sign the back of the card before leaving Although the Procurement Card is issued in the Cardholder s name it is the property of Nevada State College If there are any questions contact the Program Coordinator at 702 992 2042 CANCELING THE CARD A card will be canceled upon o the Cardholder s request o termination of employment of the cardholder with the College o request by the signature authority or those who approved issuance o request of the Program Administrator When canceled or upon termination of employment the card should be hand delivered to the Program Coordinator At that time the card will be destroyed the application will be voided and a copy of the application will be issued to the Cardholder as a receipt The Cardholder is responsible for insuring all records relating to that card are transferred to the Program Coordinator Cardholders will not be able to finalize clearance from the College until this procedure has been accomplished 7 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 25 of 60 CARD RENEWAL A renewal card will automatically be issued when the previous card expires The Cardholder will be called when the card is available to be issued Each Cardholder will need to personally pick up his her card from the Program Coordinator sign a receipt for it and then sign the back of the card LOST OR STOLEN CARD Should a NSC Procurement Card be lost s
44. n It should be noted that these findings are related to one purchasing card holder whose privileges have now been revoked The institution has provided to the campus an internal reminder that hosting expenses are to be approved in writing prior to the related activity Each cardholder has been issued the Procurement Card Users Manual which clearly details the appropriate procedures to be followed Prevention and Monitoring NSC has established an ongoing training program to address this and other issues related to general business operations The NSC Business Office also now notifies the Provost and the Vice President for Finance and Administration of any ongoing problem areas within the institution as a result of a more AUDIT COMMITTEE 04 02 09 Ref A 6 Page 11 of 60 stringent auditing process Appropriate corrective action will be taken based on these actions NSC respectfully requests that this item be closed In an effort to ensure greater compliance with policies from p card holders we recommend that the Controller s Office continue to monitor cardholders and perform periodic checks of p card records We also recommend that policies and procedures be developed to discipline repeat violators of the p card policy Institution Response NSC agrees with the finding and recommendation Correction The NSC Business Office has now increased its monitoring efforts and is taking a more proactive approach toward appropriate correcti
45. nal receipts and that in the event that a receipt 1s lost a lost receipt affidavit must be promptly completed Institution Response NSC agrees with the finding and recommendation Correction It should be noted that these findings are related to one purchasing card holder whose privileges have now been revoked The institution has provided to the campus an internal reminder that original receipts are to be maintained Each cardholder has been issued the Procurement Card Users Manual which clearly details the appropriate procedures to be followed Prevention and Monitoring NSC has established an ongoing training program to address this and other issues related to general business operations The NSC Business Office also now notifies the Provost and the Vice President for Finance and Administration of any ongoing problem areas within the institution as a result of a more stringent auditing process Appropriate corrective action will be taken based on these actions NSC respectfully requests that this item be closed 5 Onone occasion the tip for a hosting expenditure was not recorded on the receipt This made it difficult to ensure that the charge was processed for the correct amount AUDIT COMMITTEE 04 02 09 Ref A 6 Page 8 of 60 We recommend that greater care be taken to ensure that tips added to amounts charged on p card be properly noted in the backup documentation Institution Response NSC agrees with the finding and recommenda
46. ndix A Cardholder Account Application AUDIT COMMITTEE 04 02 09 Ref A 6 Page 41 of 60 The Nevada State College is pleased to present you with the NSC Procurement Card It represents the college s confidence in you as a responsible employee of the college entrusted to safeguard and protect college assets Cardholder Agreement As a Cardholder agree to comply with the terms and conditions of this agreement and the stated provisions of the Procurement Cardholder User Manual as provided to me acknowledge receipt of the user manual and confirm that have read and understand its provisions understand that the college is liable to JPMorganChase MasterCard for all charges made by me As the holder of this Procurement Card agree to accept responsibility for the protection and proper use of this card as outlined in the agreement and the user manual understand that the college WILL audit my use of this procurement card further understand that improper or fraudulent use of this procurement card may result in disciplinary action and or personal liability Should fail to use this procurement card properly authorize the college to deduct from my salary or from any other amounts payable to me an amount equal to the total of the improper purchases also agree to allow the college to collect any amounts owed by me even if am no longer employed by the college If the college initiates legal proceedings to recover amount
47. nsible for insuring all records relating to his or her procurement card are transferred to the Program Coordinator Failure to maintain proper procurement records may result in the loss of procurement card privileges All records relating to Procurement Card transactions must be retained by the NSC Business Office for a full seven 7 years six 6 years plus current fiscal year 14 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 32 of 60 VII RECONCILIATION AND APPROVAL PROCESS Transactions are posted to PVS Net on a daily basis and are accessible to each Cardholder and the Procurement Card Administrator General Information PVS Net is provided as a tool by JPMorganChase to help streamline tasks associated with the review editing and reporting of procurement card activity PVS Net Menu Options Support Here you will learn how to contact your administrator bank contact or the PVS Net help desk Answers to your questions are a click away with the help menu item Settings Allows you to change your password and set an email address to receive reports Preferences Used to include specific data elements on your screens or reports The preferences screen allows you to modify the transaction review screen and offline reports Here you can decide which data elements you want to see while online and which specific data elements you want to include in offline reports Scroll to the bottom of the page and click save Transac
48. ntion and Monitoring NSC has established an ongoing training program to address this and other issues related to general business operations The NSC Business Office also now notifies the Provost and the Vice President for Finance and Administration of any ongoing problem areas within the institution as a result of a more stringent auditing process Appropriate corrective action will be taken based on these actions NSC respectfully requests that this item be closed The Internal Audit Department would like to thank the NSC personnel and the UNLV accounts payable and purchasing departments for their assistance and cooperation AUDIT COMMITTEE 04 02 09 Ref A 6 Page 15 of 60 Las Vegas Nevada August 12 2008 py ane ae gt Je 7 A gt ow Tami T Taketa Senior Internal Auditor 4B iF 74 2 Og 4 Ej s 7 4 7 amp 2 7 H 4 Fi ta Lf nef i G Z fi 74 4 lt A ine L u PE 7 Sa BD Ibeth Bojorquez Internal Auditor Joseph Sunbury Internal Audit Manager Assistant Vice Chancellor for Internal Audit and Risk Management AUDIT COMMITTEE 04 02 09 Ref A 6 Page 16 of 60 AUDIT NSC Travel and Accounts Payable AUDIT PERIOD July 1 2006 April 30 2008 NUMBER OF FINDINGS 14 NUMBER OF RECOMMENDATIONS IMPLEMENTED 14 submitted documented Purchasing card manual should be developed completed purchases delivere
49. of the person performing the reconciliation in the description field Give a detailed description of the items purchased If multiple items are purchased enter the most expensive item or description Flag the transaction as approved or disputed Save your changes Save often Changes do not take effect until the document is saved however you may continue to make changes until the accounts are closed by NSC Business Office L Select REPORTS from the menu bar d qd d Create a statement of account report Use the same date range as the detail report above Run the report If you chose to have the report sent by email you are done If you chose to view the report online you are taken to the report log L Select the search button LJ Select download from the Download Sort field If this field says in progress wait a moment and select search again This will give PVS Net time to process your report LJ Follow the link on the next page L Print the report for your records L Keep a copy for your records Appendix Reconciliation Procedure Checklist AUDIT COMMITTEE 04 02 09 Ref A 6 Page 52 of 60 Application for a Corporate Express Account COLLEGE CONTACT INFORMATION Title Department Name Phone Fax E mail City State ZIP Code Site Location will be ordering for MARK ALL THAT WILL APPLY AUTHORIZATION INFORMATION Dollar amount approved per item 250 500 750 1000 2000 Dollar amount ap
50. ompleted Cardholder Agreement Form to the Program Coordinator AUTHORIZED TRANSACTIONS The Procurement Card can be used for in store mail phone Internet or facsimile fax purchases The Procurement Card may be used at any merchant that accepts the card consistent with the policies and procedures contained in this manual If a merchant does not accept the Procurement Card please refer to Section Merchants Who Do Not Accept the Procurement Card All transactions processed with a NSC Procurement Card must be made by the individual to whom the card is issued RESTRICTIONS PRIOR APPROVAL The following transactions may not be made without prior approval of the Program Administrator please refer to section VI Cardholder Responsibilities Advertising Animals and animal related purchases Conference specific optional events with approved Hosting forms Construction renovations or architectural services Emergencies can be approved by the Director of Facilities Management and Planning Consulting services Independent contractor services Dues institutional o Fixed Assets or systems with an acquisition cost exceeding 2 000 please refer to section XII Fixed Assets Inventoriable Equipment o Items for which a contract exists copier paper paper towels etc through Purchasing at Business Center South a list of state contracts may be found at www unlv edu depts purchasing campus e20contracts htm Leases or rentals ve
51. peakers Travel expenses for an Independent Contractor Lecturer Speaker may be paid in lump sum on the travelers ISP or prepaid by NSC It is suggested that the ISP include all travel related expenses If airfare is not included in the amount of the ISP the Cardholder may purchase a ticket on behalf of the traveler Once the ticket is purchased the ISP and the name of the traveler must be referenced in PVS Net for reconciliation The original receipt as well as a copy of the ISP must be attached to the Transaction Log Contact the Business Office to ensure compliance with ISP documentation Special circumstances exist when the traveler is a non resident alien Please contact the Program Coordinator with questions regarding non resident alien travel and Procurement Card usage 19 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 37 of 60 XII FIXED ASSETS INVENTORIABLE EQUIPMENT Equipment items or systems with an acquisition cost of 2000 00 or more are tracked through Inventory Control It is the Cardholder s responsibility to notify the Director of Facility Management if purchasing one of these types of items Some items with an acquisition cost of less than 2000 00 must be reported to Inventory Control so that it may be recorded on the NSC inventory Cardholders must certify that applicable purchases are reported as fixed assets per these guidelines with each procurement card billing statement Examples of such items include but are not l
52. ped a purchasing card manual enclosed to ensure that the policies and procedures currently in use are well documented This manual has been distributed to the campus community and has been included on the institutional web page Periodic enhancements and revisions to the manual have been incorporated into the overall purchasing card program which will consistently be communicated to the campus Prevention and Monitoring NSC has established an ongoing training program to address this and other issues related to general business operations The NSC Business Office also now notifies the Provost and the Vice President for Finance and Administration of any ongoing problem areas within the institution as a result of a more stringent auditing process Appropriate corrective action will be taken based on these actions NSC respectfully requests that this item be closed The following exceptions were noted during our review of the p card documentation maintained by cardholders We noted that the exceptions related to a small percentage of p card holders 1 two occasions some of the required hosting information was not available or was not clearly stated On 10 other occasions a hosting expense form could not be located For all p card hosting purchases a hosting expense form is required to be maintained with the original receipt and other p card documentation The Internal Audit Department recommends that greater care be taken to ensure
53. proved per 500 1000 2000 Unlimited order If an order placed 15 over either of these amounts authorized amounts approval will be needed by signature authority on account or designated individual by that person Name Title Telephone Fax E mail 1125 NV State Dr 1121 NV State DR 219 Water St 202 Water St ACCOUNT INFORMATION P Card Number This number will be hard coded to your account all transactions you do will be charged to this P card It will be the responsibility of the end user to resubmit this form if the P card number changes Account to be charged if P card was not authorized AGREEMENT 1 You agree to adhere to all policies and procedures of NRS SAM NSHE and NSC when making purchases via the E way system to Corporate Express If there is a question it is the end users responsibility to contact NSC Purchasing for clarification 2 By submitting this application you authorize Corporate Express to set up an account on your behalf SIGNATURES EMPLOYEE SIGNATURE AUTHORITY Title Title Date Date Appendix L Listing of Common Obj SubObj AUDIT COMMITTEE 04 02 09 Ref A 6 Page 53 of 60 NSC Procurement Card Program Program Points of Contact Lost or Stolen Cards Errors JPMorganChase Disputes Returns Credits Customer Service Department Copy of Charge Credit Slip 800 316 6056 PVS Net System Questions Pro Card 800 469 6578 Please contact the Procurement Card Coordinator first
54. rently purchases goods should be considered a potential vendor even if some may not accept the NSC Procurement Card If a vendor does not accept the NSC Procurement Card and they are the most qualified and offer the best pricing the purchase should be made by using an LPO or other means approved by the Purchasing Department X HOST OR ENTERTAINMENT RELATED EXPENSES Host expenses must conform to the policy and procedures contained in the NSC Hosting Policy Prior authorization to use a host account must be provided on the Cardholder Account Application Appendix A After a host transaction is made a Host Approval Form Appendix F must be completed Signature approval of the appropriate Vice President is required for the host account that is referenced When a Procurement Card statement of account is subsequently printed for reconciliation the completed Host Approval Form Appendix F must be attached and retained with the Transaction Log Appendix D Table purchases for groups or banquet events may only be made on the Procurement Card after the purchase has been approved in writing by the President s Office 17 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 35 of 60 XI TRAVEL Travel expenses must conform to the policies and procedures contained in the NSC Travel Manual currently in development Travel expenses may include but are not limited to e registration e airfare The NSC Procurement Card may only be used for registr
55. s name must be referenced PVS Net for reconciliation The original receipt will be attached to the Transaction Log and a copy will be submitted with the Travel Document Volunteers must have the appropriate paperwork on file with Human Resources prior to travel clearly identifying their status Candidates NSC may only pay for one visit for the top three candidates of a position Any exceptions must be approved in writing by the President The Cardholder may purchase an airline ticket on behalf of a Candidate Once purchased the Human Resources Position Number and the name of the Candidate must be referenced in PVS Net for reconciliation The original receipt as well as the position listing and any exceptions must be attached to the Transaction Log Please consult Diana Jensen as she is the administrator of this account Guests Visitors Travel expenses for a guest or visitor must be approved in writing by the President or appropriate Vice President Additionally these airline tickets must be charged to a host account Regardless of host pre approval status a Host Approval Form and the Travel Authorization must be completed before a ticket may be purchased for a guest or visitor Once the ticket is purchased the word guest or visitor must be referenced in PVS Net with the traveler s name The original receipt and Host Approval Form must be attached to the Transaction Log for review Independent Contractors Lecturers S
56. s owed by me under agreement agree to pay legal fees or collection costs incurred by the college in such proceedings understand that the college may terminate my right to use the procurement card at any time for any reason agree to return this card to the college immediately upon request or upon termination of employment Applicant Signature Date Printed Name Campus Phone Department Mail Stop Email Address Department Approval As Academic Director or Vice President approve the issuance of a procurement card to this staff member and assume overall responsibility for the card Approved by Academic Director Vice President Approved by Vice President for Finance amp Administration or President For completion with card distribution hereby acknowledge receipt of the following procurement card Number Expiration Date oignature Appendix A Cardholder Account Application AUDIT COMMITTEE 04 02 09 Ref A 6 Page 42 of 60 NSC Procurement Card Program PVS Net Account Application Procurement Card Liaison Application PVS Net Read only Application This form grants the applicant access to existing cardholder accounts through PVS Net In order to be included on future accounts the applicant must attach a copy of this completed form to each corresponding Cardholder Application If the applicant is identified as a Procurement Card Liaison they must attend PVS Net training prior to ac
57. s the web version of our procurement card software that allows Cardholders to review card transactions edit accounting references and descriptions and print statements of account Your Responsibilities Each month the Cardholder will be asked to access PVS Net and approve their procurement card transactions Each charge must be reviewed and acknowledged before the end of the closing period At that time transaction details will be posted into the College financial accounting system The Cardholder must enter his her initials into the description field Account numbers and sub object codes must match the type of transaction For example a host account and sub object must normally be used for food purchases If the default account is reflected the Cardholder must see that it does not conflict with College or State policies A detailed description must be used to identify each purchase The description miscellaneous office supplies or the like is not acceptable Instead use the description of the most costly items inkjet cartridges manila folders ink pens etc Additionally if the purchase was made for an individual as is the case for a registration or subscription the name of the individual must be referenced All transaction errors must be reported to JPMorganChase and the Program Coordinator The Cardholder must submit a Transaction Dispute form as soon as the error is found The Posting Cycle Cardholders will be r
58. siness operations The NSC Business Office also now notifies the Provost and the Vice President for Finance and Administration of any ongoing problem areas within the institution as a result of a more stringent auditing process Appropriate corrective action will be taken based on these actions NSC respectfully requests that this item be closed The exceptions noted during our review pertained to one p card holder and it appears that the cardholder is unsure of the correct use of expense category codes The codes used were not applied on a consistent basis to the same types of goods and services purchased We recommend that p card holders be reminded of the importance of properly reviewing and coding all expenditures We also recommend that information that can be used to address questions that p card holders may have in regard to the coding of transactions be distributed to cardholders in order to reduce the number of errors Institution Response NSC agrees with the finding and recommendation AUDIT COMMITTEE 04 02 09 Ref A 6 Page 14 of 60 Correction It should be noted that this finding is related to one purchasing card holder whose privileges have now been revoked The institution has provided to the campus an internal reminder that all expenditures must utilize appropriate expense category codes Each cardholder has been issued the Procurement Card Users Manual which clearly details the appropriate expenditure codes Preve
59. supporting documentation for the Cardholder s account e providing information to the Program Coordinator as needed The Program Administrator also has the ability to reallocate individual charges to College accounts but the scope is College wide not simply by department Program Coordinator NSC Business Office employee assigned the responsibility to facilitate the day to day administrative functions as determined by the Program Administrator The Program Coordinator also has the ability to reallocate individual charges across college accounts ADMINISTRATIVE Billing Cycle A period of time which begins on the 26 day of each month and ends on the 25 day of the following month i e July 26 August 25 Purchases made and processed during a specific cycle will be billed to NSC after the last day of the cycle When a cycle ends on a holiday the end of the cycle period will be the prior calendar day 5 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 23 of 60 Default Account The College account number assigned to an individual Cardholder s Procurement Card Only one default account can be assigned to any one Procurement Card All charges made with the Procurement Card will be posted into the Default Account unless those charges are reallocated A back up account will be designated for each default account Monthly Spending Limit A dollar limit assigned to the Cardholder for the total of all charges made during each monthly billing cycle
60. that hosting forms are available and properly completed for hosting transactions Institution Response AUDIT COMMITTEE 04 02 09 Ref A 6 Page 5 of 60 NSC agrees with the finding and recommendation Correction It should be noted that these findings relate to one purchasing card holder whose privileges have now been revoked The institution has provided to the campus an internal reminder that hosting forms are available and must be properly completed for all hosting expense The NSC business Office now plans to schedule more departmental audits which will help identify potential problem areas Each cardholder has been issued the Procurement Card Users Manual which clearly details the appropriate procedures to be followed Prevention and Monitoring NSC has established an ongoing training program to address this and other issues related to general business operations The NSC Business Office also now notifies the Provost and the Vice President for Finance and Administration of any ongoing problem areas within the institution as a result of a more stringent auditing process Appropriate corrective action will be taken based on these actions NSC respectfully requests that this item be closed 2 There were 18 instances where sales tax was charged to purchases We recommend that cardholders be reminded that p card purchases are tax exempt and that greater care be taken to ensure that no sales tax is added to purchases Institution R
61. tion Correction The institution has provided to the campus an internal reminder that tips which are added to purchasing card charges must be properly noted in backup documentation Each cardholder has been issued the Procurement Card Users Manual which clearly details the appropriate procedures to be followed Prevention and Monitoring NSC has established an ongoing training program to address this and other issues related to general business operations The NSC Business Office also now notifies the Provost and the Vice President for Finance and Administration of any ongoing problem areas within the institution as a result of a more stringent auditing process Appropriate corrective action will be taken based on these actions NSC respectfully requests that this item be closed 6 We noted one instance in which the amount charged to a p card exceeded the cardholder s daily limit and single transaction limit To circumvent this situation the transaction was split into two transactions that posted to the p card on separate days The Internal Audit Department recommends that cardholders be reminded that purchases made on p cards must be made in accordance with the set limits and any purchases which exceed the individual s card limit should be completed using a purchase order Institution Response NSC agrees with the finding and recommendation Correction The institution has provided to the campus an internal reminder that purchasing card
62. tions All transactions for the period of time you have specified are shown on the transaction review screen Clicking on the blue hyperlink number will show more information for that transaction When additional detail is present it is indicated in the detail info column for purchase transactions This information can be useful when researching items purchased This function allows transactions to be split into multiple accounts changes to be made to the allocation field default account number edits to be posted to expense type allocation object sub object code descriptions to be entered for transaction detail and approvals to be posted Reports Management of your transactions is easy through Reports Select the statement of account report to view all of your transactions for the period of time you specify Reports can either be sent to you via email or stored in the report log to be retrieved and downloaded later The statement of account is used for expense management 15 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 33 of 60 Reconciliation Procedure See the Reconciliation Procedure Checklist see Appendix J Log on to PVS Net http Awww procard com products pvs_net_login asp Edit Each Transaction Ensure that each purchase reflects the proper account number use a host account when appropriate object and sub object codes especially for hosting description of the purchase or most costly items and when appropriate
63. tolen or misplaced the Cardholder must immediately notify JPMorganChase and the Program Coordinator at 702 992 2042 When notifying the bank be sure to inform the JPMorganChase customer service representative the call is regarding a Procurement Card REVISING ACCOUNT NUMBER INFORMATION The default account numbers for each card can be changed The signature authority for the account to be charged needs to complete and submit a revised Cardholder Account Application Appendix A to the Program Coordinator in the NSC Business Office BACKUP DEFAULT ACCOUNT NUMBER INFORMATION Should the primary default account number cited on the Procurement Card Cardholder Account form not have sufficient funds to process the transaction s that occurred during a billing period the backup default account identified on the form will be automatically expensed for the transaction s PROCUREMENT CARD SECURITY Only the designated cardholder may use the NSC Procurement Card The card and the card number must be safeguarded against use by unauthorized individuals 8 AUDIT COMMITTEE 04 02 09 Ref A 6 Page 26 of 60 A SI AM AUTHORIZED USERS The Procurement Card can only be used by the NSC employee who has been designated as a Cardholder by appropriate authority and who has o aproperly completed and approved Cardholder Account Application Form on file in the Business Office o completed the Procurement Card Training Program o submitted a properly c
64. up accounts are required to process this application However you may use any account available to you for reconciliation Hosting Optional Sorg Optional Host Account Five default Transactions Per Month Sixty default If this section is not signed by an Academic Director or Vice President hosting will not be pre approved In In order to receive pre approval for hosting a Dean or Vice President must sign here X this instance each host transaction will need to be reviewed and approved by the appropriate authority in accordance with the PCard Policy Manual Application Authorization This Application must be approved by Academic Director Vice President It must also be accompanied by a completed Cardholder Agreement This form may not be self endorsed By signing this form you grant the applicant authority to obtain and use a Procurement Card as outlined in the NSC Procurement Card Manual The department is responsible for approving all accounts used for transactions made against this card Approved by Signature Date Please Print Academic Director Vice President DISBURSEMENTS USE ONLY Level 2 President Vice Reporting Hierarchy Level Numbers Level 3 Division Level 4 Sub Unit Level 5 Fin Office not in use Application Approved by Signature Date Please Print Program Administrator Appe
65. ve actions NSC remains small enough where individual counseling sessions still occur in addition to its ongoing training program In addition to notification to the Provost and Vice President for Finance and Administration of any problem areas the following process is now in place First Violation Written notification to card holder and supervisor with an appropriate response from each Second Violation Same as first violation plus an individual counseling session with the cardholder and supervisor Third Violation Purchasing card privilege revoked Each cardholder has been issued the Procurement Card Users Manual which clearly details the appropriate procedures to be followed Prevention and Monitoring NSC has established an ongoing training program to address this and other issues related to general business operations The NSC Business Office also now notifies the Provost and the Vice President for Finance and Administration of any ongoing problem areas within the institution as a result of a more stringent auditing process Appropriate corrective action will be taken based on these actions AUDIT COMMITTEE 04 02 09 Ref A 6 Page 12 of 60 NSC respectfully requests that this item be closed EXPENDITURE CODING Of the 47 transactions reviewed we noted 18 instances in which the expense category code assigned to a p card transaction did not match the description of the purchase and backup documentation maintained by the cardholder Addit

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