Clark County School District
Contents
1. c Splitting transactions to circumvent the transaction limit d Three or more reports of lost or stolen card e Not maintaining the Purchasing Card Log f Noonline cardholder approval On the first missed deadline a warning is sent to the Cardholder s Supervisor and the Purchasing Card Program Administrator On the second missed deadline the purchasing card privileges will be revoked 6 Noonline administrator approval On the first missed deadline a warning is sent to the Unit Administrator s Supervisor On the second missed deadline a warning is sent to the Unit Administrator s Supervisor and the Purchasing Card Program Administrator On the third missed deadline the purchasing card will be suspended 4 4 3 Reinstating Revoked Card Purchasing cards that are revoked will only be reinstated upon written approval from the Chief Financial Officer and the Area Superintendent 4 4 4 Personal Purchases An employee who makes personal or unauthorized purchases or carelessly uses the purchasing 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 misuse The Employee may also be subject to disciplinary action up to and including termination transactions are subject to review by Internal Audit for a period of five years 4 4 5 Accounting Audits Date 03 01 07 Rev A P 001 Page 7 of 22 Date 4 5 The Accounting Departme2. the receipts to the administrator for approval Administrator Responsibilities 4 11 1 Review all monthly transactions to ensure that they are for District instructional or work related use 4 11 2 Review the budget coding and approve all transactions online by the established deadline 4 11 3 Verify each transaction on the monthly report against the receipts and purchasing card logs and sign the monthly report after it has been reviewed By signing the monthly report the administrator is certifying that all items purchased with the card on that report are authorized expenditures 4 11 4 The administrator shall report any suspected or actual unauthorized use of the purchasing card to the business office and to the human resources division no later than 10 calendar days after learning of the suspected or unauthorized use Expense Account Determination The Purchasing Card is encoded with the cardholder s default account code as established when the card was issued The cardholder may change the account code to another authorized account as established on the Purchasing Card Enrollment Form Each month a file containing all transactions posted to Commerce Bank during the preceding 03 01 07 Rev A A P M001 Page 12 of 22 Date 4 13 month will be electronically downloaded by the Accounting Department the day after the established deadline These transactions contain the information from the Purchasing Card and all budget coding ent
3. Use 4 3 1 department purchasing card is issued in the school department name and is signed for by the School Principal or Site Administrator Only District employees assigned to that site who have a signed District Employee Agreement on file at that site are authorized to use the card The School Principal or Site Administrator is ultimately responsible for all use of the cards assigned to their unit 4 3 2 Use of the Purchasing Card will be limited to the following conditions a b 4 The total value of a transaction will not exceed the authorized amount unless approved by the Chief Financial Officer for specialized purposes such as travel expenses or for emergency purchases by the Purchasing Department Any attempt to circumvent the limitation will cause revocation of the authorization to use the Purchasing Card Such circumvention includes but is not limited to initiating multiple transactions to cover purchases in excess of the transaction limit or dating transactions to cover purchases in excess of the transaction limit The purchasing card may only be used for instructional or work related goods with budget appropriations within the Cardholder s jurisdiction items purchased the counter must be immediately available at the time of the purchasing card use Backordering of merchandise is prohibited A signed Request for Leave form should be completed before using the purchasing card for any tr
4. and protect District assets As a cardholder I agree to comply with the terms and conditions of this agreement the stated provisions of the Purchasing Cardholder Procedures Manual provided to me Failure to comply with these terms and conditions may result in either revocation of my use privileges or other disciplinary actions including discipline in accordance with the Washoe County School District policies regulations and procedures I acknowledge receipt of the user manual and confirm that I have read and understand its provisions I understand that I will be making financial commitments on behalf of the Washoe County School District and will strive to obtain the best value for the District I also understand that the District is liable to Commerce Bank for all charges made by me As the holder of this purchasing card I agree to accept responsibility for the protection and proper use of this card as outlined in the user manual I understand that the District WILL audit my use of this purchasing card I understand that I CAN NOT use the purchasing card for the purchase of goods or services specified in the Purchasing Cardholder Procedures Manual and that the purchase of such goods or services shall be deemed an improper use of the purchasing card I agree to submit monthly a copy of the monthly report copies of receipts and brief descriptions of purchases made with this card I further understand that improper or fraudulent use of this pu
5. personal credit information Purchasing cards issued to a school or department should be kept in the Unit s safe or other secure location when not in use The School Principal or Site Administrator must not allow anyone to use their account number other than a District employee assigned to their Unit who has a completed and signed District Employee Agreement on file at the site Purchasing cards should not be photocopied and distributed among employees Do not send purchasing card numbers expiration date security number or cardholder name via e mail this is not a secure means of transmission A violation of this trust will result in the School Principal or Site Administrator having their cards withdrawn and receiving disciplinary action Lost Stolen Purchasing Card If the card is lost or stolen the School Principal or Support Unit will immediately notify the bank at 1 800 892 7104 option 1 24 hours a day and the Purchasing Card Program Administrator at 348 0309 7 00 a m to 3 30 p m Monday Friday A new card will be issued to the cardholder after the card is reported lost or stolen A card that is subsequently found by the School Principal or Site Administrator after being reported lost or stolen will be cut in half and returned to the Purchasing Card Program Administrator School Principal or Site Administrator Transfer or Separation Prior to separation from the District or transfer to a different Unit within the District the individ
6. should be made by the cardholder of the merchant to resolve this discrepancy Disputes If a disputed charge cannot be resolved directly with a merchant a completed Purchasing Card Dispute Form Attachment 6 should be faxed to the Purchasing Card Program Administrator along with a copy of the Monthly Statement and a copy of the sales receipt or invoice signed original should be maintained with the Unit s log and documentation The Purchasing Card Dispute Form should only be used after the Merchant and the cardholder or administrator has failed to resolve the dispute or if a billing error has occurred The form must be completed signed and faxed to Accounting within 60 days of the transaction posting date Forms received after the 60 day deadline will be returned to the School Principal or Site Administrator Billing Errors Any erroneous transactions charged to a purchasing card should be treated as a dispute The cardholder or administrator must first contact the vendor to obtain a credit If the cardholder or administrator is unable to resolve the dispute see dispute procedures in paragraph 4 5 10 above erroneous transactions must be coded online and the subsequent credit posted to the same expense account Fraud Charges Any transactions resulting from the loss or theft of the purchasing card should be treated as a dispute The cardholder or administrator must immediately contact the Purchasing Card Program Administrator
7. to close the card The Purchasing Card Program 03 01 07 Rev A A P 001 Page 10 of 22 Date 4 6 4 7 4 8 4 9 Administrator will file the disputes for any fraudulent charges fraud charges must be coded online and the subsequent credit posted to the same expense account School Principal or Site Administrator s Record Keeping 4 6 1 Purchasing Card Log The purchasing card log is for use by schools or departments for cards issued to an entity rather than an individual It tracks cards that are issued to and returned from employees assigned to that school department and the transactions made by them Whenever a purchasing card purchase is made either over the counter or by telephone mail fax or Internet the purchase will be recorded on the purchasing log The original documentation will be retained at the unit location as proof of the purchase Such documentation will be used to verify the purchases listed on the monthly report printed by the cardholder or administrator each month Purchasing logs and attached documentation are to be retained at the site and available for internal audits for a period of five years from the last day of the fiscal year during which the purchases were made Purchasing Card Security The School Principal Site Administrator or individual cardholder is responsible for safeguarding the purchasing card and the card number to the same degree that a reasonable person would safeguard their own
8. travel related expenditures require a pre approved Leave Request Form Airline tickets purchased with the purchasing card cannot include any personal legs of travel Hotel expenses should only include room and tax if any The employee must pay all incidentals at check out with cash check or personal credit card Incidentals include but are not limited to room service telephone calls or movies Should any incidentals be charged to the purchasing card reimbursement must be made to the District 4 5 6 Receipt Requirements Regardless of the method used for obtaining goods the District employee must obtain an itemized receipt for all purchasing card transactions The itemized receipt must include the date description of the items purchased the quantity the item amount shipping charges Gf applicable and the total amount charged If the order is phoned faxed or mailed the employee must advise the merchant verbally or on the written transmittal that an itemized receipt must be provided with the shipment or faxed to the employee Internet orders should be printed after the order is completed and prior to exiting the website Receipts are to be attached to the purchasing card log and retained for 5 years 4 5 7 Lost Receipt Requirements Should a receipt be lost the employee must attempt to obtain a duplicate copy from the Date 03 01 07 Rev A P 001 Page 9 of 22 Date 4 5 8 4 5 9 4 5 10 4 5 11 4 5 12 vendor If the empl
9. 2 2 3 2 4 2 5 2 6 2 7 2 8 2 9 This manual provides the guidelines under which you may use your purchasing card Please read it carefully Your signature on the District Employee or Cardholder Agreement indicates that you understand the intent of the purchasing card and agree to adhere to the guidelines established for the purchasing card The School Principal or Site Administrator is responsible for all cards assigned to their Unit Only District employees assigned to that unit may use that Unit s card and only after signing a District Employee Agreement Attachment 4 Purchasing cards issued in the name of a school or department must be checked out on the Purchasing Card Log Attachment 5 for each transaction Photocopying the card for distribution among employees is prohibited The School Principal Site Administrator or a District employee is directly responsible for each card at all times paperwork will be forwarded to the accounting department for review Paperwork will be returned to the site department after review and will be retained at the Unit location for 5 years following the fiscal year of occurrence Each card has been assigned credit and transaction limits by the Business and Finance Office Violation of established credit limits or purchasing guidelines may result in loss of cardholder privileges All budget allocations for purchasing card transactions and cardholder manager approval must be compl
10. 51 SCHOOL BILLINGHURST SCHOOL BILLINGHURST SCHOOL BILLINGHURST SCHOOL BILLINGHURST SCHOOL BILLINGHURST TXN00001053 parent request ponumber payable status Batch Unlocked atch Unlocked Unlocked Batch Unlocked ND Batch Unlocked SCHOOL 0 06 12 06 TXN00001052 Awaiting Sign HARDWAR BILLINGHURST Off STORES C Off Awaiting Sign allocation description COURIER COURIER SERVICES AIR SERVICES AIR AND G CO Purchase HARDWARE STORES CO Purchase CLEANING AND CLEANING AND MAINTENANCE J CO J CO Purchase POSTAGE STAMPS CO Purchase GLASS PAINT A GLASS PAINT A vendor HARDWARE STORES C COURIER HARDWARE STORES C HARDWARE STORES CO Purchase 3 000 CLEANING AND CLEANING AND 10 1 10 6610 MAINTENANCE MAINTENANCE 303 000 J CO J CO Purchase POSTAGE STAMPS CO Purchase Purchase HARDWARE STORES CO Purchase CLEANING AND CLEANING AND MAINTENANCE MAINTENANCE J CO Purchase Date Range 06 01 2006 to 06 13 2006 allocated amount GL column 10 1 10 6610 303 000 10 1 10 6610 15 37 303 000 10 1 10 6610 314 93 303 000 10 1 10 6610 303 000 10 1 10 6610 303 000 10 1 10 6610 303 000 10 1 10 6610 30 10 1 10 6610 303 000 10 1 10 6610 303 000 10 1 10 6610 303 000 10 1 10 6610 324 68 303 000 10 1 10 6610 303 000 All info
11. 7 Rev A A P 001 Page 17 of 22 Attachment 5 WASHOE COUNTY SCHOOL DISTRICT PURCHASING CARD LOG MONTH SCHOOL DEPARTMENT UNIT CARD NUMBER GL ACCOUNT CODE CHECK CHECK OUT 8 5 2 Zio b5 m o EN a Tra a EMPLOYEE DATE ITEMS 9 DATE oc NAME INITIAL TIME VENDOR PURCHASED AMOUNT TIME INITIAL STMT i 12 31 03 John Brown 78 Office Depot Textbooks 343 15 10 1 10 6610 000 01 04 2 3 4 5 6 7 8 9 10 11 12 13 14 RETAIN ORIGINAL OOCUMENTATION FOR 5 YEARS Date 03 01 07 Rev A P 001 Page 18 of 22 Attachment 6 Monthly Report Sample My Memo Statement Date Range 06 01 2006 to 06 13 2006 SCHOOL BILLINGHURST Card Number 6746 Group BILLINGHURST Purchases 3 508 33 Other Charges 0 00 Credits 50 00 Total 3 508 33 Payments 0 00 card holder card number group reference posted date transaction transaction document ID document amount source amount date description amount SCHOOL 6746 ILLINGHURST SYNTH 06 12 06 06 12 06 COURIER TXN00001041 158 53 158 53 BILLINGHURST SERVICES AIR ANDGC SCHOOL 6746 ILLINGHURST SYNTH 15 37 15 37 BILLINGHURST B B SCHOOL 6746 BILLINGHURST SYNTH 06 12 06 401 25 401 25 BILLINGHURST SCHOOL 6746 BILLINGHURST SYNTH E ME
12. Complete the Employee Name Check Out Date Time and employee s initials on the Purchasing Card Log c Inform the Merchant that the goods are exempt from sales tax by statute prior to merchant ringing up the items If sales tax is charged to the purchasing card the School Principal or Site Administrator is responsible for contacting the merchant for credit Neither the Accounting Department nor Commerce Bank will contact any merchant for the return of sales tax d If making a purchase in person valid District identification may be required The District employee using the purchasing card will retain the invoice and customer copy of the charge receipt Prior to signing this slip the District employee is responsible for making sure that the invoice cash register receipt etc fully describes the item s and excludes sales tax e Thepurchasing card and supporting documentation should be returned to the Unit as soon as possible after a purchase is made Log the purchase information on the Purchasing Card Log and place the original sales document packing slip invoice cash register tape and credit card slip etc into the Purchasing Log envelope This is critical to enable audit substantiation If this routine is not adhered to the purchasing card may be revoked The last two columns on the Purchasing Card Log RECEIPTS and STMT should be completed as the information becomes available f When making a purchase other than in pe
13. SS 314 93 BILLINGHURST 8 SCHOOL 6746 ILLINGHURST SYNTH 06 12 06 GLASS PAINT A TXN00001045 465 59 465 59 BILLINGHURST ND WALLPAPER SCHOOL 6746 BILLINGHURST SYNTH BILLINGHURST SCHOOL 6746 BILLINGHURST SYNTH LEANING AND BILLINGHURST MAINTENANCE JCO SCHOOL 6746 BILLINGHURST SYNTH POSTAGE BILLINGHURST STAMPS CO SCHOOL 6746 ILLINGHURST SYNTH BILLINGHURST SCHOOL 6746 BILLINGHURST SYNTH COURIER TXN00001046 298 30 BILLINGHURST Pees eA CO SCHOOL 6746 TXN00001051 230 91 230 91 230 91 BILLINGHURST SCHOOL 6746 324 68 324 68 BILLINGHURST x SCHOOL 6746 BILLINGHURST SYNTH 06 12 06 06 12 06 CLEANING 00001053 188 37 188 37 188 37 BILLINGHURST MAINTENANCE JCO All information is confidential Property of Washoe Co School District Page 1 of 1 Works Date 03 01 07 Rev A P M001 Page 19 of 22 Payable Allocation purchase date posted date document number 06 12 06 06 12 06 TXN00001041 06 12 06 TXN00001042 06 12 06 06 12 06 EE 06 12 06 XN00001044 06 12 06 06 12 06 06 12 06 06 12 06 TXN00001045 06 12 06 06 12 06 TXN00001046 06 12 06 06 12 06 6 12 06 SCHOOL BILLINGHURST SCHOOL BILLINGHURST SCHOOL BILLINGHURST SCHOOL BILLINGHURST SCHOOL BILLINGHURST SCHOOL BILLINGHURST SCHOOL 06 12 06 BILLINGHURST 06 12 06 TXN00001047 06 12 06 06 12 06 XN00001049 E 06 12 06 TXN00001050 06 12 06 06 12 06 TXN000010
14. Washoe County School District Purchasing Cardholder Procedures Manual e VW ass County School District Mar 1 2007 Date 03 01 07 Rev A P 001 Page 1 of 22 Topic Table of Contents 1 0 Purpose 2 0 X Key Points 3 0 Definitions 4 0 Program Procedures 4 4 2 4 3 4 4 4 5 4 6 4 7 4 8 4 9 4 10 4 1 4 12 4 13 Introduction Requesting a Purchasing Card Authorized Purchasing Card Use Unauthorized Purchasing Card Use Minimum Requirements for Making a Purchase Requirements for Record Keeping Card Security Lost Stolen Purchasing Card School Principal Site Administrator Transfer or Separation Cardholder Responsibilities Administrator Responsibilities Expense Account Determination Year End Expense Account Determination 5 0 Attachments N tn Cardholder Enrollment Form Employee Cardholder Agreement Department Cardholder Agreement District Employee Agreement Purchasing Card Log Monthly Report Sample Purchasing Card Dispute Form Statement of Lost or Missing Receipt Date 03 01 07 Rev A P M001 14 15 16 17 18 19 21 22 Page 2 of 22 1 0 Purpose The purpose of the Purchasing Card program is to establish an efficient cost effective method of purchasing and paying for small dollar transactions within the established usage limits It is intended to replace restricted purchase orders and eliminate small dollar purchase orders 2 0 Key Points 2 1 2
15. avel related purchases A copy should be attached to the receipts and placed in the Purchasing Log envelope The purchasing card may be used in person or via mail telephone fax or secure Internet website 4 4 Unauthorized Purchasing Card Use 4 4 1 The purchasing card will not be used for the following a b 4 03 01 07 Rev A Personal purchases Disciplinary action may be taken against any employee that makes personal or unauthorized purchases In addition the employee will be required to reimburse the District for all such purchases A single purchase that exceeds the authorized transaction amount Cash advances Major equipment equipment required to be accounted for and tracked in the District Inventory This includes all items 250 or above that requires a District asset tag Orders without physical possession of the purchasing card Services requiring an IRS form 1099 or an Independent Contractor Agreement A P 001 Page 6 of 22 6 Purchase of food and or beverages except for use in home economics classes for special education program or with prior written approval of the Chief Financial Officer h Construction services of any kind 1 Items stocked in the District warehouse j Purchase of gift cards 4 4 2 Reasons for Revoking Purchasing Card Privileges a Use of the card for purposes listed in paragraph 4 4 1 b Orders placed without physical possession of the purchasing card
16. being entrusted with a valuable tool a Purchasing Card and will be making financial commitments on behalf of the Washoe County School District and will strive to obtain the best value for the District e I agree to use this Purchasing Card for approved purchases only and agree not to charge personal purchases I understand Internal Audit will audit the use of this Purchasing Card and take appropriate action on any discrepancies e J will follow the established procedures for the use of the Purchasing Card Failure to do so may result in either revocation of my use privileges or other disciplinary actions including discipline in accordance with the Washoe County School District policies procedures and regulations e havereadacopy of the Purchasing Cardholder Procedures Manual and understand the requirements for the Purchasing Card s use e J agree to return the Purchasing Card immediately upon request upon termination of employment including retirement or upon any organizational change that causes my assignment to change e If the Purchasing Card is lost or stolen I agree to notify the Purchasing Card Program Administrator 348 0309 and the issuing financial institution immediately Employee Signature Employee ID Number Date Principal Manager Signature Purchasing Log Location As of the date below I will no longer be using any PURCHASING CARD issued to the above unit Employee Signature Date Date 03 01 0
17. d have their budget updated within a much shorter period of time 4 2 Requesting a Purchasing Card 4 2 1 4 2 2 4 2 3 4 2 4 4 2 5 Purchasing Cards will be issued to Individuals School Principals and Site Administrators by the Purchasing Card Program Administrator based on the purchasing activity of that unit Each cardholder will be issued a copy of this procedure Cardholders will be required to complete and sign the Purchasing Card Enrollment Form Attachment 1 and a District Employee Agreement Attachment 4 The completed and signed Purchasing Card Enrollment Form is sent to the Accounting Department District Employee Agreement is retained at the site location The Purchasing Card Program Administrator will receive the purchasing card from Commerce Bank and will notify the cardholder when the card is available for pickup The cardholder must pick the card up and sign the Cardholder Agreement form acknowledging its receipt Cards not picked up within 60 days of the date of issue will be closed A new enrollment form will be required to obtain a new card Commerce Bank will automatically close purchasing cards that are inactive for 1 year The Purchasing Card Program Administrator will maintain all records of purchasing card requests limits School Principal or Site Administrator transfers and lost stolen destroyed 03 01 07 Rev A A P 001 Page 5 of 22 Date card information 4 3 Authorized Purchasing Card
18. ent Cardholder Agreement Attachment 3 Form signed by a school principal or department administrator that acknowledges receipt of the purchasing card issued in the school department name that acknowledges the manager s receipt of the card and responsibilities District Employee Agreement Attachment 4 Form signed by any District employee assigned to a school or department with a purchasing card that allows the employee to use the department purchasing card and acknowledges the employee s responsibilities Purchasing Log Attachment 5 A detailed record maintained and retained at the Unit for each Purchasing Card assigned to an entity not an individual The log tracks the time and date the District employee checks the card out and back in with supporting documentation of purchases attached The log supporting documentation and monthly statements are retained at the unit for five years Monthly Report My Memo Statement Attachment 6 This report is printed from the Credit Card Issuer website https payment2 works com and summarizes activity by transaction date for each purchasing card assigned to the Unit and is used to reconcile card purchases It is only produced for cards with activity during the previous month The Monthly Report must be printed each month by the cardholder after the coding is completed This report must be reviewed and signed by the cardholder and the unit s administrator and forwarded to accounting on a monthly bas
19. ered by the cardholders or their supervisor Once the transactions appear in the Unit s account the Unit must submit a transfer request form to Accounting to make any changes to the expenditure account Year End Expense Account Determination Each fiscal year the last business day of June is established as the deadline for expensing purchasing card transactions for the current fiscal year end Any transaction after the last business day of the fiscal year June 30 will be posted to the next fiscal year For a transaction to be expensed within the current fiscal year the transaction posting date must fall between July 1 and June 30 of the current fiscal year and the transaction must appear on the last monthly report for the period ended June 30 In order for the transaction to appear on the last monthly report the merchant the must process the transaction by the last business day in June Merchants do not always process transactions on the day the order is placed The Accounting Department cannot control when a merchant processes a transaction It is recommended that nine month schools complete all purchasing card transactions by May 30 This will ensure that the vendor processes these transactions prior to summer break Nine month schools that initiate purchases through June 30 must code all transactions by the established deadline in the month of July It is recommended that the cardholder review and allocate the budget coding online by the e
20. es shall be deemed an improper use of the purchasing card I agree to submit monthly a copy of the purchasing card log copies of receipts and brief descriptions of purchases made with this card I further understand that improper or fraudulent use of this purchasing card may result in disciplinary action and or personal liability to the person using the card Purchases made using the department purchasing card which are deemed improper or fraudulent will be the responsibility of the department and chargeable to department funds I understand that the District may terminate this department s right to use the purchasing card at any time for any reason I agree to return this card to the District immediately upon request or upon any organizational change that causes my assignment to change unless my replacement executes a Department Cardholder Agreement prior to my departure I hereby acknowledge receipt of purchasing card Exp Date Employee Signature Department Date As of the date below I will no longer be using any PURCHASING CARD issued to the above unit Employee Signature Department Date Date 03 01 07 Rev A P 001 Page 16 of 22 Attachment 4 Washoe County School District District Employee Agreement L employee name request the use of the Purchasing Card assigned to name of school support unit I agree to comply with the following terms and conditions regarding my use of the card e understand that I am
21. eted online at https payment2 works com by the established monthly deadline When purchasing cards have been issued in the name of a school or department the School Principal or Site Administrator must delegate authority to designated employees who will act as cardholders within the unit The School Principal or Site Administrator may delegate the supervisor manager purchasing card transaction approval duties to another administrator within the unit 3 0 Definitions 3 1 32 Purchasing Card Visa card issued by Commerce Bank through the Chief Financial Officer may be used to make the same types of purchases that have been made with the Restricted Purchase Order RPO See paragraphs 4 3 and 4 4 below for detailed information on authorized use and restricted use of the purchasing card Purchasing Card Enrollment Form Attachment 1 Form used by the School Principal or Department Administrator to request the issuance of a purchasing card It provides all information needed to properly integrate the Unit into the Purchasing Card System It is to be completed and Date 03 01 07 Rev A A P 001 Page 3 of 22 Date 3 3 3 4 35 3 6 3 7 3 8 3 9 3 11 signed by the Cardholder and the School Principal or Site Administrator Employee Cardholder Agreement Attachment 2 Form signed by an individual purchasing cardholder that acknowledges receipt of the purchasing card and the cardholder s responsibilities Departm
22. get allocations online for all assigned purchasing cards The cardholder must make sure that all transactions for which they are responsible are approved online by the established monthly deadline Training is 03 01 07 Rev A A P 001 Page 4 of 22 4 0 Date mandatory for all purchasing card cardholders 312 Purchasing Card Program Administrator A member of the Accounting Department who is responsible for the coordination and administration of the Washoe County School District Purchasing Card Program Contact the Purchasing Card Program Administrator at 348 0309 VVVVVVV To apply for a Purchasing card To replace damaged cards To report a lost or stolen card For questions about procedures and policies For account inquiries For purchasing card declines For problems and or question with Works Contact Commerce Bank at 1 800 892 7104 option 1 gt gt To report a lost or stolen card in addition to contacting the Accounting Department For card inquiries after regular business hours Program Procedures 4 1 Introduction This program has been established to provide rapid turnaround of low dollar purchases and to reduce paperwork and handling costs Using the purchasing card dramatically shortens the payment cycle from the traditional RPO and PO processes Purchasing cardholders may initiate transactions in person or by Internet mail or telephone Within the limits of this procedure they may receive goods an
23. is Purchasing Card Dispute Form Attachment 7 Form used to resolve disputes between purchasing card users and Merchants that cannot be resolved directly between the parties This form is required for any and all billing errors except sales tax This form must be completed signed and faxed to Accounting 348 0335 within 60 days of the transaction date The Accounting Department will forward it to Commerce Bank Merchant Category Code A code issued by a bank representative at the time the merchant signs up for Visa service Each purchasing card is assigned to an MCC group that defines which classes of vendor merchants can or cannot be accessed by that purchasing card Administrator An administrator is responsible for overseeing the purchasing card program in their unit ensuring that all purchases made with the purchasing card are for District instructional or work related use and the receipts for each transaction are accounted for Additionally the administrator determines the appropriate budget coding for each transaction posted on all assigned purchasing cards The administrator must approve all purchasing card transactions after the cardholder has approved them Training is mandatory for all purchasing card administrators Cardholder 3 11 1 An individual to whom a purchasing card has been issued 3 11 2 The person in a department or school who is responsible for maintaining the purchasing card log filing all receipts and coding the bud
24. nt will periodically review transactions to determine if there has been any unauthorized use of a purchasing card The Accounting Department will request additional information if any transactions or attempted use appear unauthorized If additional information is requested please send copies of all invoices within 5 working days to avoid any disruption of the use of the Purchasing Card The Accounting Department will conduct periodic desk audits to ensure that the schools departments are complying with the established purchasing card policies and procedures Minimum Requirements For Making a Purchase 4 5 1 4 5 2 4 5 3 In addition to the requirements listed below units may establish additional requirements for the use of the purchasing cards assigned to their unit Procurement procedures permit a purchase of goods if their value is less than the purchasing card transaction limit see 4 3 2 a It is the card user s responsibility to seek competitive prices within the parameters of quality and delivery Where possible the Purchasing Department will establish pricing agreements and identify preferred suppliers Once a designated merchant agrees to accept the Visa card confirms that the goods are available meets the specifications and delivery requirements etc District employees using a department purchasing card will take the following steps a Ensure a completed and signed District Employee Agreement is on file at the unit b
25. oyee is unsuccessful in securing a duplicate copy he she will draft an explanation including a description ofthe item s purchased date of purchase merchant s name and reason for the lack of supporting documentation The employee and the employee s supervisor must sign the written explanation Returns Damaged or Unacceptable Goods If items purchased with the Purchasing Card are found to be unacceptable received wrong damaged defective or in duplicate the administrator or cardholder is responsible for obtaining credit replacement or correction of the item as soon as possible administrator or cardholder should contact the merchant to explain the problem and inquire about their return policies Do not accept cash in lieu of a credit to the purchasing card If the merchant has not replaced or corrected the item in a timely manner one month then the purchase of that item will be considered in dispute by the unit making the purchase and the procedures outlined in paragraph 4 5 10 below should be completed Purchasing Card Credit If an item has been returned and a credit voucher received the cardholder will verify that this is reflected on the monthly report If purchased items or credits due listed on the purchasing log envelope are not listed on the monthly report the appropriate transaction documentation will be retained until the next monthly report If the purchase or credit does not appear on the next month s report an inquiry
26. rchasing card may result in disciplinary action and or personal liability Should I fail to use this purchasing card as described in the Purchasing Cardholder s Procedures Manual I understand that the District may deduct from my salary or from any other amounts payable to me an amount equal to the total amount of the improper purchases I also agree to allow the District to collect any amounts owed by me even if the District no longer employs me If the District initiates legal proceedings to recover amounts not authorized by the Purchasing Cardholder s Procedures Manual I agree to pay legal fees including attorneys fees and court costs or any other collection costs incurred by the District in such proceedings I understand that the District may terminate my right to use the purchasing card at any time for any reason I agree to return this card to the District immediately upon request upon termination of employment including retirement or upon any organizational change that causes my assignment to change I hereby acknowledge receipt of purchasing card Exp Date Employee Signature Date As of the date below I will no longer be using the PURCHASING CARD issued to me and am returning it to the Purchasing Card Program Administrator for cancellation Employee Signature Date Date 03 01 07 Rev A P 001 Page 15 of 22 Attachment 3 Washoe County School District Department Cardholder Agreement Washoe County School Di
27. rmation is confidential Property of Washoe Co School District Page 1 of 1 3A Works Date 03 01 07 Rev A P 001 Page 20 of 22 Attachment 7 Purchasing Card Dispute Form School Support Unit Name Unit Number Phone Number Card Name Card Number Note Contact the merchant before submitting this form Include the name of the person with whom you discussed this matter and their response Name of Purchaser Date of Transaction Merchant s Name Reference Number Dollar Amount of Transaction Please check of the following Credit not posted enclose a copy of the credit voucher or return merchandise receipt Duplicate posting Erroneous amount provide supporting documentation indicating the correct amount Erroneous charge include phrases neither made nor authorized and Purchasing Card in my possession at all times in explanation Other Dispute Explanation include all contact with merchant and merchant s response School Principal Unit Manager Signature Date Fax Dispute to Purchasing Card Program Administrator 348 0355 Date 03 01 07 Rev A P 001 Page 21 of 22 Attachment 8 Statement of Lost or Missing Receipt The Washoe County School District purchasing card was used as follows Card Assigned to Purchaser Date Location Item Purchased Total Amount The receipt was lost or mi
28. rson direct the merchant to include the following information on the shipping label and packing list 03 01 07 Rev A A P 001 Page 8 of 22 District employee s name and telephone number Complete District delivery address The words Purchasing Card Purchase The merchant s order number Bo g It is extremely important that all purchases and invoices be sent to the District employee ordering the merchandise This will ensure that the documents necessary for record keeping are readily available to the School Principal or Site Administrator Avoid placing an order toward the end of the school session The employee making the purchase should process all merchandise and invoices to avoid duplicate payments and billings h If necessary advise the individual within your area who receives merchandise of the merchant s name and order number an anticipated delivery date number of boxes and selected carrier UPS FedEx etc 4 5 4 Purchasing Card Limits The Purchasing Card Program Administrator has placed restrictions on each purchasing card assigned to a Unit or Individual Restrictions on the monthly dollar amount and per transaction amounts are designed to limit the loss incurred by the District should the purchasing card fall into unauthorized hands If necessary these limits can be changed over the telephone at the time of a purchase by contacting the Purchasing Card Program Administrator at 348 0309 4 5 5 Travel Expenses
29. splaced and I have been unable to obtain a duplicate Card User Date Card Approver Date Date 03 01 07 Rev A P 001 Page 22 of 22
30. stablished July deadline to avoid creating expense adjustments upon return from break 03 01 07 Rev A A P 001 Page 13 of 22 Attachment 1 Washoe County School District Purchasing Card Enrollment Form Name of Cardholder Cardholder E mail Telephone No Fax No Cardholder Supervisor Supervisor E mail Telephone No Fax No School Department Name Authorized Account Codes The first account code will be the default account code Fund Program Function Object RC Department Requested Limits Cycle Transaction I Cardholder hereby request a Purchasing Card I have read the Purchasing Cardholder s User Manual and understand my responsibilities Cardholder Signature Date Supervisor Signature Date To be completed by Accounting Executive Plant Fac MCC Profile Cabinet Admin Grants Nutrition Grounds Schools User Employee ID Administrator Employee ID Parent Group Card Group Date Training Attended Card Ordered Card Number Added to Office Depot Encumb PO Date 03 01 07 Rev A P 001 Page 14 of 22 Attachment 2 Washoe County School District Employee Cardholder Agreement Washoe County School District is pleased to present you with this purchasing card It represents the Districts confidence in you as a responsible employee of the District entrusted to safeguard
31. strict is pleased to present your department with this department purchasing card It represents the District s confidence in you and your department to safeguard and protect District assets As department chair school principal I agree that all users of this card will comply with the terms and conditions of this agreement and the stated provisions of the Purchasing Cardholder Procedures Manual provided to me Failure to comply with these terms and conditions may result in either revocation of use privileges or other disciplinary actions including discipline in accordance with the Washoe County School District policies regulations and procedures I acknowledge receipt of the user manual and confirm that I have read and understand its provisions I understand that users of this purchasing card will be making financial commitments on behalf of the Washoe County School District and will strive to obtain the best value for the District I also understand that the District is liable to Commerce Bank for all charges made with this card As the primary holder of this purchasing card I agree to accept responsibility for the protection and proper use of this card as outlined in the procedures manual I understand that the District WILL audit my use of this purchasing card I understand that I CAN NOT use the purchasing card for the purchase of goods or services specified in the Purchasing Cardholder Procedures Manual and that the purchase of such goods or servic
32. ual cardholder School Principal or Site Administrator will surrender all purchasing cards assigned to 03 01 07 Rev A A P M001 Page 11 of 22 Date 4 10 4 12 that Unit and the current purchasing log to the Purchasing Card Program Administrator unless 4 9 1 applies to the situation 4 9 1 Purchasing Cards and current purchasing log will remain at the Unit location if the replacement School Principal or Site Administrator has signed a Purchasing Card Receipt Form prior to the change in personnel and the new Purchasing Card Receipt Form is on file with the Purchasing Card Program Administrator All purchasing card administrator and cardholder changes must be reported to the Accounting department Cardholder Responsibilities 4 10 1 Each month after all coding has been completed the cardholder will print the monthly report 4 10 2 Review the report for accuracy and verify each transaction with the purchasing card log and receipts 4 10 3 Contact the vendor to resolve any billing discrepancies 4 10 4 Allocate the appropriate budget information to each transaction online at https payment2 works com by the established deadline The Accounting Department recommends that cardholders verify and budget code transactions on a weekly basis 4 10 5 After each transaction has been verified reviewed and budget coded the cardholder should sign the monthly report Forward the monthly report the purchasing card log and
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