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Purchasing Card Manual - Faculty & Staff

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1. Code of Ethics Use of the Purchasing Card at the department level carries with it responsibilities The purchasing function is being handled in a decentralized manner an ever increasing number of individuals The following code of ethics is being offered to provide guidance in the procurement function National Association of Education Buyers NAEB 41 Code of Ethics 1 Give first consideration to the objectives and policies of my institution 2 Strive to obtain the maximum value for each dollar of expenditure 3 Decline personal gifts or gratuities 4 Grant all competitive suppliers equal consideration insofar as state or federal statute and institutional policy permit 5 Conduct business with potential and current suppliers in an atmosphere of good faith devoid of intentional misrepresentation 6 Demand honesty in sales representation whether offered through the medium of a verbal or written statement and advertisement or a sample of the product 7 Receive consent of originator of proprietary ideas and designs before using them for competitive purchasing purposes 8 Make every reasonable effort to negotiate an equitable and mutually agreeable settlement of any controversy with a supplier and or be willing to submit any major controversies to arbitration or other authorized third party review insofar as the established policies of my institution permit 9 Accord a prompt and courteous reception insofar
2. 9 SECTION 3 OBTAINING CARD cccscscsssssssssccssccsscesccssccssccsscssccsecscecscessensesssesseescesscesscessesececs 10 Ay SHOW TO GET A CARD ee et ce 10 CUSTOMIZING CARD LIMITS A E E 10 ACTIVATING THE CARD bee 11 Dy GARD SECURITY ee nn en A nent E Ses segs 11 E CHANGING CARD LIMITS AND UPDATING CARDHOLDER INFORMATION cs ccccccssssessssssesseessesseesees 11 SECTION 4 HOW TO USE THE CARD GENERAL 12 ca tee 12 By SALES PAX EXEMPTION Rene 13 C VENDORS WHO DO NOT ACCEPT THE CARD cccsccscccccessessscssccscecsessessesceeceesseesssssceseessesesssceseesesees 13 D INABILITY TO ENCUMBER 0 8 13 As TRAVEL TRANSACTIONS 14 TRAVEL POLICY AND BUSINESS MEETING ENTERTAINMENT POLICY 14 C VENDORS WHO DO NOT ACCEPT THE 14 D ACCOUNTING FOR TRAVEL ENTERTAINMENT AND BUSINESS MEETING EXPENSES AFTER A COMPLETED TRIP OR EVENT sscsssscssssecscssvssascssnansravsnavansvananavsavasancransnanananananenanananataranansnananenanes 14 SECTION 6 RECONCILIATION OF TRANSACTI
3. 79145 Advertising Employment Endowment 70947 5000 70120 Advertising Expenses 70150 70130 70140 78210 70166 70167 71013 71031 70230 70190 70240 14230 14190 14200 70308 71721 72335 70315 70444 70875 College Masters Expenses 71740 Publication Costs 70493 Comp Peripheral rel itms undr 5000 72337 Publicity Comp Rel Eqp Some Res Fds 2501 70497 5000 78360 Purchase Long Distance Service 70470 70480 70490 70630 70942 78500 38 70250 Auto Gasoline Rice Vehicles Only 72355 Pcard unaccounted for Trvl Ent 72330 Costumes 72922 R Assoc Rice Athletic Study 70395 72365 70695 72840 71012 72030 70491 72020 70251 72332 70705 71572 70720 71488 70730 71486 79105 71571 79111 71480 79114 70498 79143 70155 79128 70510 79133 70511 70990 Film and Photography Publications 72331 Stage Lighting 71000 Film Photography Other Incl Video 71723 Student Textbook 70980 Films and Photography 71722 Subsc to Computer Online Services 73040 72180 70870 72190 70871 72185 78220 72205 70390 72215 70950 70420 70872 70430 70922 70425 71312 78510 71731 72420 75240 72341 73060 72342 70492 72344 72820 72343 75130 72349 75140 72351 75150 72352 72346 72810 39 73030 Fire Alarm Testing amp Service 72195 Supplies Athletic Training Room 79171 Endowment Subsc to Comp Online Svc 70520 Software Oprtg Systems Under 5000 71727 Faculty Subscriptions amp Related Svc 72334
4. IMPORTANT FINAL STEP e When all of the charges have been reallocated scroll to the bottom of the page and select Commit and Send to Banner e Select the gray button Return to PC Reallocation the journal number assigned to this transaction will be displayed along with the message indicating Awaiting Posting Once posted to Banner the message will reflect Posted You are encouraged to reallocate all your monthly charges at one time and then submit for final commitment This will group all transactions together in one journal voucher JV This will assist you the user in ease of review after transactions have been reallocated Submitting one transaction at a time for final reallocation will create a separate journal voucher for each reallocation The Banner system checks for and processes reallocations every 15 minutes If any errors occur the screen will make reference to the error e Print out a copy of the reallocation and include with your receipts for the approver to review NOTE If you reallocate to a fund org combination where expenses exceed budget you will receive a warning notice that says WARNING Expense budget is exceeded in new coding The user has the option of accepting this warning and continuing with the reallocation or going back to The Card Reallocation menu and either terminating the transaction or reallocating to another fund org combination IMPORTANT NOTES REGARDING THE REALLOCATION PROCESS e Af
5. If you are unable to find the cash advance contact Payment Solutions at ext 6700 If the cash advance has already been cleared on a prior TV envelope the system will give this notification on your TEBM form immediately OUT OF POCKET EXPENSES SECTION This section is for recording all Out Of Pocket expenses incurred by the individual noted in the Person Being Reimbursed field of the Event Trip Info section of this form Mileage and per diem is also listed in this section The definition of Out Of Pocket expenses is expenses that are NOT charged on the Rice purchasing card These expenses are paid directly by the Traveler event host from personal funds e In the field below the box labeled Date type in the date of the expense e Inthe section of labeled Type select the arrow of the drop down box and choose the type of expense e In the field below the heading Description type in the description of the expense Note the vendor s name and give a general description of the purchase Give enough detail that an independent auditor could understand the purpose of the expense without having to ask questions e In the field below the heading Amount type in the total amount to be reimbursed e Select the Add button e edit or delete the expense choose on the Change button e Repeat these steps until all out of pocket mileage and per diem are recorded Reminders Note the reason for the mileag
6. JPMorgan Chase s term for the individual department or sponsored agreement requesting the issuance of a purchasing card to an individual Every card links to a Finance Office The person who retains the purchasing card documentation for a Cardholder and or is responsible for reallocating charges It is assumed that this person is the Cardholder unless the Approving Official has specifically named someone else within the department Finance Office Grouping of merchants by their classification codes as assigned by MasterCard International The code assigned by MasterCard identifies a merchant by the type of product or service they sell such as an office supply store a hardware store a restaurant etc Merchant Category Codes may either allow purchases only within a set of merchant codes or allow only purchases with merchants outside a set of merchant codes 21 Appendix Purchasing Card Cardholder Agreement RICE UNIVERSITY PURCHASING TRAVEL CARD CARDHOLDER AGREEMENT As the holder of a Purchasing Travel Card The Card agree to accept full responsibility and liability for its proper use as outlined in this Agreement the Purchasing Travel Card User Guide and Rice University policies including any subsequent amendments or revisions agree to use reasonable efforts to protect The Card from theft or other loss and if The Card is stolen or lost agree to notify JPMorgan Chase immediately and Rice University
7. Print Cashier Voucher write your MS number and name on the voucher and make two copies o Collect a personal check made payable to Rice University from the Traveler Host in the amount due and make a copy o After the form has been approved submit the check and check copy along with the two copies of the TEBM Cashier Voucher to the Cashier s Office for deposit with a note for them to return a stamped or initialed copy of the check and Cashier Voucher to you When returned from the Cashier s Office place the stamped copies in the TV envelope reimbursement check will be mailed to the address indicated on the form There is no special handling of reimbursement check Banner is capable of issuing the check to an address campus mail or direct deposit if the employee is set up to receive direct deposit along with a copy of the completed TEBM form o When Rice owes the Traveler Host the amount due from Rice will be indicated Checks are cut on Tuesdays Thursdays and Fridays 34 APPROVALS Once the form has been completed and the Accounting Section is complete the Approval Boxes will be displayed There are two kinds of approval One Over Approval is required and is defined in the box below One Over approval is necessary before requesting Additional Fund Org Approval in those cases where additional approval is necessary In some instances the One Over does not have signature authority for the amount nor h
8. Section 1 Introduction amp Overview A Welcome Welcome to Rice University s purchasing card pcard program The purchasing card program has been endorsed as the preferred method for purchasing goods and services costing less than 5000 All Rice employees who have the need to purchase low dollar goods and services and or travel and entertainment expenses are encouraged to obtain a Rice Purchasing Card Purchasing cards are customized to the individual user based on usage needs In addition to customized spending limits four profiles are available General Purchasing General Purchasing combined with Travel Entertainment Travel Entertainment Purchasing Custodial Department Card Your participation is vital to the success of the purchasing card program We look forward to input from each of you to guide us in further developing this program to meet the needs of the University You may contact the purchasing card administrator at any time with questions comments or suggestions and again thanks for making the Rice purchasing card program a success Barbi Huggins Purchasing Card Administrator Phone 713 348 6708 Email bhuggins rice edu Samia Davila Purchasing Card Assistant Phone 713 348 6713 Email sdavila rice edu B Credit Card Company JPMorgan Chase NA Commercial Card Services 2500 Westfield Drive Mail Code 1L 6225 Elgin IL 60124 Purchasing Card Customer Service Department Phone 800 316 6056 C
9. Transactions per day e 20 transactions per cycle e 2 500 single purchase limit 10 e 5 000 spending limit per cycle Travel amp Entertainment Purchasing e 20 transactions per day e 100 transactions per cycle e 2 500 single purchase limit e 5 000 spending limit per cycle C Activating the Card For security purposes the pcard cannot be used until it is activated The following steps should be completed to activate a card e Call JPMorgan Chase at the phone number indicated on the sticker on the pcard e Customer Service will verify the Cardholder s identity by using the unique information provided by the cardholder e When verification is performed the pcard will be activated and available for immediate use e Activation is required one time for each new or renewal card issued D Card Security The pcard should always be treated with the same level of care that is applied to personal credit cards Each department office needs to determine the best procedures to secure purchasing cards within their department In some situations it is more appropriate for individuals to carry the pcard In other cases it should be stored in a secure place within the business office ensuring access to the card is limited to authorized individuals Reminders e Keep the pcard in an accessible but secure location e Guard account numbers carefully e NOT post or write the card number any place that is easily accessible by others e
10. an unaccounted for travel entertainment or business meeting expense is e Greater than 30 days old an email memo will be sent to the Cardholder the Cardholder s Approving Official and any additional cardholder reviewers with the message that the expense is pending and needs immediate attention e Greater than 60 days old an email memo will be sent to the Cardholder the Cardholder s Approving Official and any additional cardholder reviewers with the message that the expense is still pending and needs immediate attention e Greater than 90 days old an email memo will be sent to the Cardholder the Cardholder s Approving Official any additional cardholder reviewers and the Dean s Vice President s Office with a warning that the expense is still pending and needs immediate action or the pcard will be terminated and the outstanding expenses will be deducted from the cardholder s salary at 120 days provided the cardholder is the actual traveler or entertainment business meeting host e Greater than 120 days old an email memo will be sent to the Cardholder the Cardholder s Approving Official any additional cardholder reviewers and the Dean s Vice President s Office that the card has been terminated and the outstanding expenses will be deducted from the Cardholder s next paycheck provided the Cardholder is the actual traveler or entertainment business meeting host The unaccounted for travel entertainment or business meeti
11. as conditions permit to all that call on legitimate business missions 10 Cooperate with trade industrial and professional associations and with government and private agencies for the purposes of promoting and developing sound business methods 11 Foster fair ethical and legal trade practices 12 Counsel and cooperate with NAEB members and promote a spirit of unity and a keen interest in professional growth among them July 1 1985 NATIONAL ASSOCIATION OF EDUCATIONAL BUYERS 42
12. event See box below and select the Add button If there are any special notes or circumstances regarding this trip event add notes in this section i e reimbursement from another source expected or this TV envelope is an addendum to TVXXXX already processed make any corrections and or deletions select the Change Delete button Reminder The noted business purpose should clearly reflect the purpose of the trip event in relation to official Rice University business Include adequate information so an independent auditor could clearly understand how the trip event relates to University business Noting a purpose such as business lunch does not provide adequate information Noting a purpose such as business luncheon to discuss planning logistics of the 5th Annual Hot Air Balloon Conference gives better detail For expenses charged to a research fund RXXXXX the business purpose must relate to the actual award and or grant In addition for business meetings a detailed outline agenda must also be included in the envelope EVENT TRIP INFORMATION SECTION This section is for recording specific trip event information If the person is Rice faculty staff or student enter the individual s last name in the text box labeled Rice Traveler Meeting Chair Host ID Note This field is searching the Payroll database o Select the gray box labeled Rice Traveler Meeting Chair and Host ID Choose the correct indivi
13. nn 20 A JPMORGAN CHASE CUSTOMER 20 RICE PURCHASING CARD PROGRAM cssccccccccsessssscecececsesenseaecececeesensnaeeecececsesaaeceeececeessaaeaeeeeeeeeneaaees 20 C TRAVEL ENTERTAINMENT amp BUSINESS MEETING EXPENSE POLICY AND PROCEDURES QUESTIONS 20 D PURCHASING AND POLICY PROCEDURES QUESTIONS ss 20 SPONSORED AGREEMENT POLICY AND PROCEDURES QUESTIONS serres 20 APPENDIX A DEFINITIONS OF FREQUENTLY USED TERMS 20 APPENDIX B PURCHASING CARD CARDHOLDER AGREEMENT 22 APPENDIX SALES TAX EXEMPTION CERTIFICATE scssscssssssosssscssssocsscsncscsecsscsnssseeee 23 APPENDIX D ORDERING BY PHONE INTERNET sscsocssssscssssscssccssssccenssscsacsncsscsacsscsensseeees 24 APPENDIX E CARDHOLDER CHANGE TO ACCOUNT 26 APPENDIX F WEB BASED PURCHASING CARD REALLOCATION PROCEDUREG 26 APPENDIX G WEB BASED TRAVEL ENTERTAINMENT BUSINESS MEETING EXPENSE PROCEDURES ws ccssscstcsssscsecteveccustevsntentovsssosssvsevesdevteseobavbnansbesseceedosbesendusinseesssoevessucssseuteveevaedessuvendocsvesbesesss 28 APPENDIX ALLOWABLE ACCOUNT CODE 5 37 APPENDIX IS CODE OF ETHICS c ssccsscssisssosscsessnsesssasscessoevesossuvsscessencosenbssseessesedeuesbeesacssdecsenoobeetecesssasoce 41
14. s Purchasing Card Administrator within one working day understand that The Card may be used only for authorized University business in accordance with Upfiversity palicies and that personal expenses are to be charged to The Card also understa gt be used to purchase various restricted commodities as identified in th User Guide on the The Card and that use of the The Card will be subject te audit by the the event that any use of the The is notin accordance is Agreement the Purchasing Travel Card User Guide and Rice Yi policies authorize Rice University to deduct from my salary or from any other am University an amount equal to the total charges and other expens also authorize Rice University to collect any amounts owed b i understand that Rice University may terminate my privilege to possess and use The Card at any time for any reason agree to cease use of and return The Card to Rice University immediately upon request or upon termination of my employment at the University HAVE READ THE ABOVE INSTRUCTIONS AND UNDERSTAND THE CONDITIONS OF THIS AGREEMENT Signature Witnessed Printed Name Printed Name Date Date 22 Sales Tax Exemption Certificate 23 Appendix D Ordering Phone internet Placing a Phone Order e Verify the vendor accepts MasterCard e Provide the vendor the ap
15. see Section E How the Card Works with the Banner System General Purchasing At the time of application default codes for fund organization and account are determined All items purchased on the pcard will be automatically charged to the University fund org account designated for that card To minimize the need for reallocations it is advisable to choose default coding that match the type of expenditure expected to be made most frequently with the pcard Expenses belonging to a different coding combination than the default coding can be re allocated to the correct fund org account combination via the web based reallocation site see Appendix If the Cardholder and Approving Official determine that the card default codes need to be updated based on the Cardholder s purchasing needs they can be changed using the procedures detailed in Section 3 Subsection E Travel Entertainment Purchasing For cardholders that have been approved for travel and entertainment purchasing these purchases will be identified electronically by the merchant category coding and will be directly charged to the default fund org indicated when the pcard was initially set up and to account code 72355 Unaccounted for Travel and Entertainment These expenses must then be reallocated from this account to the appropriate fund org account via the on line travel entertainment business meeting expense form within 30 calendar days of a completed travel or business mee
16. Card Administrator or JPMorgan Chase within 60 days of the transaction date in order to be disputed e During the investigation a temporary credit will be issued to the Cardholder s account for the amount questioned e Upon completion of the investigation JPMorgan Chase will notify the Cardholder of the resolution or will permanently credit the Cardholder s account e If the dispute is not settled in the Cardholder s favor the Cardholder s account may be charged for the disputed amount D Request for Duplicate Sales Drafts Requests for copies of sales drafts or credit slips may be made by contacting a JPMorgan Chase Service Representative at 800 316 6056 JPMorgan Chase will charge the Cardholder s account 5 00 for each copy There is no charge if a copy is requested due to fraud 18 Section 8 Lost Stolen Cards and Card Cancellations A Lost or Stolen Cards Immediately notify e JPMorgan Chase at 800 848 2813 open 24 hours day 365 days year e Rice University Police ext 6000 if lost or stolen on campus AND e Purchasing Card Administrator ext 6708 NOTE f the Cardholder has a card stolen or notices the pcard missing outside of normal business hours contact the Rice Police ext 6000 immediately The Police Department is open 24 hours a day and can supply the Cardholder with the JPMorgan Chase phone number Additionally you must notify the Purchasing Card staff on the following business day Rice is res
17. Card Benefits General Purchasing e Delegates limited dollar purchasing authority to Cardholder e Purchases are made at the time the need is determined e Eliminates unnecessary paperwork purchase orders check requests petty cash reimbursement invoice coding approval and processing times for departments e Allows purchases to be made in person by phone by fax by mail or by secure Internet websites e Allows for convenient payment of recurring expenses e Eliminates the signature loop since signature authorization is set up when the purchasing card is requested No cost for The Card Prompt payment to vendors and merchandise may be done in a quicker timeframe Consolidates payments Promotes more efficient use of employee time Travel Entertainment Purchasing Eliminates need to use personal funds Reduces need to carry cash Reduces need for cash advances which are only available on a limited basis per policy Guaranteed hotel reservations Eliminates need for direct invoice billing to Rice D Who May Obtain a Card Rice University faculty and staff responsible for making general or travel entertainment related purchases on the University s behalf are eligible for a purchasing and or travel entertainment card e Approval of the department chair head or principal investigator is required This person is known as the Approving Official e For more information on initiating a purchasing card request
18. Choose the Cardholder by using the drop down box enter last name or enter the last six digits of the Cardholder s card number e Inthe field labeled Fiscal YYMM enter the two digit fiscal year you wish to view e Select the Display Invoices button this will display the transactions e Scroll to find the charge s to be reallocated Enter the necessary changes in the accounting code combination and or amount Choose the button and the Comment Box will appear Enter text regarding the charge and select the ADD button You will be able to enter as many lines of comments as needed To view all your fund org account program activity location choices for which you have access delete the text in the fund org account program activity and or location boxes and select the gray box shown above your default account coding appears 26 o Program Activity and Location codes are not required fields at this time For more information on use of these codes contact the Controller s Office ext 2478 o Press CHANGE if you wish to clear the fund org account fields and begin again e If you did not reallocate the entire amount a new accounting line will appear Continue the prior steps until 100 of the original charge has been reallocated You can reallocate 100 of the entire charge to another fund org acct combination or you can breakdown the charge and send it to more than one fund org account combination
19. File card statements and receipts in locked file cabinets as some receipts may contain the account numbers Treat the pcard as if it were cash e The Cardholder whose name is listed on the pcard bears the responsibility for purchases charged to their pcard Changing Card Limits and Updating Cardholder Information Cardholders and Approving Officials may determine that card limits need to be altered based on the Cardholder s purchasing needs To make changes submit a Purchasing Card Change Form see Appendix E or the Forms section of the Controller s Office website with appropriate approval signatures to the Purchasing Card Administrator MS 77 to change e Limits on The Card e Name change e Default Funding fund org account Alternatively for existing cardholders an email with the requested changes can be sent to payment rice edu from your approving official Approved changes generally become effective the same day but no later than 3 business days after requesting the change 11 Section 4 How to Use the Card for General Purchasing A Making a Purchase Making a purchase with the pcard is the same as making a purchase with a personal credit card Orders can be placed in person by phone by fax by mail or by secure Internet websites When making a purchase follow these steps e Determine whether the Purchasing Card is the appropriate purchase method is not on the restricted commodity list see Section 2 Su
20. ONS ccccscscscssssssccsscssccssccssccsecssecssescesscessonse 15 A NOTIFICATION OF CARD TRANSACTIONS 15 REVIEW OF EMAIL NOTIFICATIONS 0s0sssssesssssssssssssssessssssssesssssvssscsssssesssesesssssessssesesssseeseeseeeeeens 15 C STATEMENT RECONCILIATION AND RECORD 15 D VERIFYING AND TRACKING TRANSACTIONS cssssessssssssssssssssssesssssscssssseesessessssssssssseesssseesseeeseeenss 16 Es PARTIAL SHIPMENT ee ER RE waters 16 F RECORD RETENTION REQUIREMENTS cccccccsesessscecececeesessesececececseeaececececseesaseeeececeeseaaeceeeceeeeneaees 16 VIEWING PURCHASING CARD TRANSACTIONS IN 16 SECTION 7 RETURNS CREDITS AND DISPUTED ITEMS ccccsscssscssccsscsssccsecseessecssseense 18 PROBEEM SITUATION 18 Bi RETURNS AND CREDITS nn ne Re Re 18 DISPUTES eae US 18 D REQUEST FOR DUPLICATE SALES DRAFTS ccccsccssscceceesessscececececsesseaeeeccceceesssaeceeececsessaesesececeeneaaees 18 SECTION 8 LOST STOLEN CARDS AND CARD CANCELLATIONS sense 19 LOSTOR STOLEN CARDS Ds 19 B CANCELLATION AND RETURN OF A CARD cccssssesssssssssssssssssssssssssssssessssesesssssessessssessssssssesesseeeeeeees 19 SECTION 9 CONTACT INFORMATION
21. Payment Solutions Purchasing Card Program User Manual For Approving Officials and Cardholders Revised September 2009 SECTION 1 INTRODUCTION amp OVERVIEW cccsssssssssssssssssssssssssssesesesesessssssssssssesesesesesesesesnseseaes 4 As WELCOME Gantin oe eh edocs ae teak cout Bnet Wa Sone cee Anh Wa eae elise Meee 4 Bs CR DIT CARD COMPAN Y date Re 4 C CARD BENEFITS oben bac mn ayaa une Han Wen au 4 P WHO MAY OBTAIN A une a fe Lee ne nest ce 5 E HOW THE CARD WORKS WITH THE BANNER SYSTEM ccccccccccsessssssccsccccecssssscssceccsesssssessesscsesesssessessens 5 F ADMINISTRATIVE ROLES AND RESPONSIBILITIES ccccsscssccesessesssccsececsssessscssccccecsssssesscesceesesssesscevens 5 G APPROVING OFFICIAL RESPONSIBILITIES 6 H CARDHOLDER RESPONSIBILITIES 0 0cccccssssssscssssssscssssssscscscscscscssssssecsesesesusesesusesesusususeseauseseaeseaeaeseees 6 CONSEQUENGES eee nn el ion REA ees aR 7 J SCARD RENEWALS RE na Rs ar nt ne he mn 7 SECTION 2 CARD USAGE 8 C ONTROLS nn Wel Sn ete E 8 B ALLOWABLE AND UNALLOWABLE PURCHASES nn 9 C INAPPROPRIATE USE OF THE CARD AND CONSEQUENCES
22. Remember to list the total alcohol charges during the trip on a single line in this section and use the account code 70880 alcohol and entertainment can be combined and account code 70885 can be used if desired with the appropriate fund and org After accounting for all trip event expenses the approval boxes will appear e Banner system generates the total amount to be coded Enter the fund org account program activity location code combination the trip event expenses are to be charged If the trip event is split coded enter line of accounting and select Add additional line will appear until the total amount is coded Note Program activity and location codes are not required For more information on the use of these codes contact Crystal Davis in the Controller s Office ext 2478 To view all of your fund organization account program activity location code choices clear any text in the box below the specific box enter at least one digit and choose the button labeled Fund Org Acct Prog Actv and or Locn MONIES DUE RICE OR REIMBURSEMENT DUE TO TRAVELER EVENT HOST e After all expense accounting is complete a box will appear below the Accounting section that lists the money due to Rice due to the Traveler Host If no money is due the box will read Amount Due Rice 00 o When monies are due Rice print the cashier voucher by selecting the box labeled
23. Select button and it will be moved into the TEBM form Once moved into the TEBM form the charge will have a Deselect button If you selected it in error click the Deselect button to move it back to the bottom of the TEBM form Note Receipt Requirements for travel or business meetings entertainment only 31 Original detailed receipts invoices or written agreements are required for expense amounts greater than 75 00 IRS de minimus level All lodging receipts are required Deans or Vice Presidents may set lower de minimus limits in their areas if desired When the original receipt is not available request a copy of the receipt and attach the receipt to a Missing Receipt Affidavit e Original detailed receipts are put inside the TV envelope CASH ADVANCE SECTION This section is for clearing any cash advances related to the trip event e lf acash advance was issued for this trip enter the CQ number CQW number or the payee s last name in the field under the gray box labeled Name CQ Search e Select the Name or CQ Search gray button A pop up box will display this payee s cash advances e Choose the correct cash advance by selecting the box beside it The screen will change and the field will be filled with the CQ or CQW number e Select the Add button The description and amount you chose will be displayed beside the CQ or CQW number If there is more than one cash advance repeat this process Note
24. Sound Rice Theatre 78290 Freight Merchandise for Resale 72200 Supplies Shop Supplies and Parts 79113 Endowment Permits amp Licenses 71470 Scheduled Preventative Maint F amp E 73020 Fire Extinguisher Testing amp Service 72165 Supplies Educational 70400 Mailroom and Postage Expense 71574 Unschd Major Maint Repairs Out Vend 70930 Maint Contracts Non Computer Equip 71510 Unscheduled Main Repair Outside Ven 71521 Maintenance Playing Fields 71511 Unscheduled Main Repair Radio Equip NOTE 72190 Office Supplies Restricted use by some Research Accounts Il Travel amp Entertainment Below is a list of allowable account codes arranged alphabetically by description for travel and entertainment purchasing as of July 2008 For the most current list check the on line version of this manual on the Payment Solutions website http www payment rice edu ur Title Title 70161 70160 70880 72111 72110 71031 70230 70200 70220 71011 72363 70310 70395 70896 70730 79170 70862 70861 70860 70885 70900 71727 40 72330 72330 70870 Flowers and Gift Items 70870 Flowers and Gift Items 70871 78220 70390 Gifts for Events 70872 Gifts for Events 71312 70872 71312 71731 71731 72346 Local Transportation 72346 Local Transportation 70400 Mailroom and Postage Expense 70400 Mailroom and Postage Expense 72830 70450 70940 71050 71040 70162
25. and Procedures Questions Regina Diaz Travel Coordinator Payment Solutions MS77 Phone ext 6715 Fax ext 6701 Email regina r diaz rice edu Purchasing Policies and Procedures Questions Patricia Gaylord Payment Solutions Manager Payment Solutions MS 77 Phone ext 6707 Fax ext 6701 Email patricia l qaylord rice edu Sponsored Agreement Policy and Procedures Questions Research Accounting Controller s Office MS 70 Phone ext 3228 Fax ext 6001 20 Appendix A Definitions of Frequently Used Terms Terms frequently used in this manual are defined below Purchasing Card Card Issuer Cardholder Approving Official Purchasing Card Administrator Finance Office Designated Record Keeper Merchant Category Code MCC corporate liability MasterCard issued by JPMorgan Chase NA to eligible Rice University faculty staff as needed for purchasing goods services and travel entertainment This is referred to in this document as the pcard JPMorgan Chase NA the bank that offers the purchasing card product and issues cards to eligible Rice faculty and staff members The person authorized to make purchases with the pcard The person who authorizes an individual to carry The Card Usually this is the department Chair Head or Department Administrator or a Principal Investigator Every cardholder has an Approving Official The person at Rice that oversees the Purchasing Card program
26. as the funds org combination that is being charged Traveler Event Host Approver Department travelers including Principal Investigators Department Chair Head or designee Department Chair Head or Director Dean or division head or designee Deans and administrators reporting to the Provost Provost or designee Provost Vice Presidents and administrators reporting to the President President or designee Vice President for Investments amp Treasurer Controller President and Assistant to the President Vice President for Investments and Treasurer as defined on the Rice University signature authorization card NOTE Approver can t approve his her own expenses nor can the approver approve if they attend the event An approver may never report to the individual for whom the expense is incurred Receipts over a year old require a Dean VP approval SUBMITTING FOR APPROVAL e Determine the One Over approver e In the field below the gray box labeled Choose One Over Approver or Approver s Designee type in the last name of One Over e Select the gray box labeled Choose One Over Approver or Approver s Designee o A list of names with Banner IDs will be displayed o Choose the button beside the correct approver and the field will populate the Banner ID e Choose Yes to receive email notifications approver s actions e Select the gray b
27. breakfast 30 for lunch and 50 for dinner Any day a traveler chooses per diem for meal reimbursement NO MEALS MAY BE CHARGED TO THE PURCHASING CARD and no actual meal charges should appear on the TEBM form meals are charged on the PCard then meal reimbursement must be based on actual expenses and per diem cannot be requested Per diem is based on a per trip not day basis Co mingling per diem and actual receipts is not allowed If there are actual meal charge s under Out of Pocket Expenses on the PCard or on the hotel folio no per diem can be paid There are links to the government website where you can find the per diem rate for the city you are traveling to Go to the Payment Solutions website and select Online Resources amp References Required Out of Pocket Expense Receipts Note Original detailed receipts are required for expense amounts greater than 75 00 All lodging receipts and general purchase receipts are required PERSONAL ITEM ACCOUNTING SECTION This section is to record any personal expense s charged to the purchasing card or any unused portion of acash advance Reimburse Rice for all personal and or unallowable expenses i e laundry hotel movies magazines newspapers and or spouse family meal expenses extra rental car and hotel charges etc Recording Personal Expenses e In the Description box type in the date and list individually each personal expense charged on the PCard which n
28. bsection is less than 5000 including shipping and handling Item is not for personal or private use and Vendor accepts MasterCard e Determine whether the price is the best that can be obtained Ask for any available Rice discounts Verify if vendor participates in the Texas Cooperative Purchasing Program of which Rice is a member and check for available pricing and e Present the pcard to the vendor or card number if purchasing via mail phone fax or secure Internet websites e Ensure that Texas Sales Tax is not charged see Section 4 Subsection e Obtain an itemized receipt or arrange for a receipt if not making purchase in person For Internet purchases receipts or order confirmations may be printed from the website or email the vendor sends If ordering by phone obtain the person s name with whom the order is placed For further information on purchasing by phone see Appendix D Purchasing Card transactions that require an itemized or detailed receipt e f needed arrange for shipping It is the Cardholder s responsibility to ensure that the proper delivery instructions appear on the shipping label For shipment via the U S Postal System the shipping address should be in the following format Recipient s Full Name Rice University MS P O Box 1892 Houston TX 77251 1892 For shipment via other delivery companies the shipping address should be in the following format Recipient s Fu
29. business meeting expenses refer to the University s e Travel Policy 806 and Travel Procedures Manual and e Business Meeting and Entertainment Expense Policy 811 and Business Meeting and Entertainment Expense Procedures Manual All documents are available on the Payment Solutions website http Awww payment rice edu C Vendors Who Do Not Accept the Card When traveling and a vendor will not accept MasterCard personal funds should be used Reimbursement will be made upon receipt of an approved TEBM statement envelope or maybe submitted using the on line form Per Rice s travel policy cash advances are issued only under special circumstances including e Student travel e International travel e Group Travel If a vendor does not currently accept the pcard but is used frequently contact the Purchasing Card Administrator who will work with JPMorgan Chase to inquire if the vendor is interested in obtaining the ability to accept credit cards D Accounting for Travel Entertainment and Business Meeting Expenses after a Completed Trip or Event All travel entertainment and or business meeting expenses must be accounted for and reconciled within 30 calendar days after the completion of a trip or event Upon completion of a trip or entertainment business meeting event the traveler or the individual reporting entertainment or business meeting expenses is responsible for providing the appropriate department personnel with a completed trav
30. ced on each card Limits Include Profile Choice as identified by Merchant Category Codes MCC e General Purchasing Travel Entertainment e Travel Entertainment Purchasing and General Purchasing Allowable Number of Daily Authorizations This is the number of times per day that a Cardholder can use the card in a 24 hour period based on the vendor obtaining authorization from JPMorgan Chase Allowable Number of Cycle Transactions This is the total number of transactions purchases that can be posted to a single card in a single cycle Cycles start on the 10 of each month and continue through the 9 of the following month Single Purchase Dollar Limit This is the maximum allowable dollar limit including shipping and handling for a single purchase The University maximum limit for General Purchases is up to 5000 Approving Officials may place a lower limit on individual cards Travel and Entertainment may have higher limit if needed Total Cycle Spending Limit This is the maximum allowable total dollar amount for posted transactions to an individual card during a cycle Cycles start on the 10 of each month and continue through the 9 of the following month The Approving Official sets the limits within the policy guidelines Default Limits The University has defaults for customization If the Approving Official does not indicate customization of the limits the following limits will be utilized General Purchasing e 5
31. dholder Approving Official Reviewer One Reviewer Two Reviewer Three REQUIRED SIGNATURES Cardholder Date 25 Approving Official Title Date Appendix F Web Based Purchasing Card Reallocation Procedures ABOUT THE Administrative Systems has created a user friendly web based REALLOCATION reallocation site to transfer purchasing card charges from the PROCESS default fund org account to the appropriate fund org account For access to this form an individual must have appropriate Banner security access To Obtain an Account for Banner access place a request via Administrative Systems Website located at http www ruf rice edu admsys TRAINING To schedule training e contact the Training Coordinator ext 6715 email payment rice edu ACCESSING THE Using any University networked computer and any web browser REALLOCATION such as Internet Explorer or Netscape Navigator the Cardholder SITE should e Access Rice s Administrative System s website at http webapps2 rice edu edgar html the form can also be accessed through the main Rice home page www rice edu by choosing Staff then select Administrative Systems in the University Resources drop down box e Log onto the application by supplying your ID and password as prompted e Select the Finance tab at the top of the page e then scroll down to Web Entry e Then choose Purchasing Card Reallocation USING THE SITE e
32. dual from the list OR If the traveler is not associated with Rice or if a Rice Student name does not appear when entering information in the Rice Traveler Meeting Chair Host field above type in the individuals first and last name in the field labeled Non Rice Traveler Meeting Chair Host Note You should only enter one traveler meeting chair or event host Names should not be filled in for both the rice field and the non rice field In the field labeled From Date MM DD YYYY enter the trip event beginning date in the requested format i e 01 24 2008 In the field labeled To Date MM DD YYYY enter the end date of the trip event Note No end date is necessary for a one day business event In the field labeled Destination Location enter the destination city and state If the trip does not originate in Houston note the departure city as well For business meetings and entertainment events note the venue and the city i e Sam s Caf Houston o Events taking place on the Rice campus list both the building and room number i e Allen Center B12 o In the box labeled Person to be Reimbursed type in the person s last name and select the gray box labeled Person to be Reimbursed Note This field is looking at the Vendor database if the individual is not listed 30 the name will need to be added to the Vendor database See number 8 below for instructions o Choose the individual and address w
33. e expenses and location along with total number of miles Rice to IAH is 23 miles one way and Rice to Hobby is 12 miles one way Mileage reimbursement rates can be found on the Payment Solutions website If claiming mileage reimbursement actual gas receipts can not be turned in for reimbursement The commute to from home and work is a personal expense per IRS regulations During normal University business hours Monday Friday 8 a m 5 p m the mileage reimbursement to from the airport is based upon the shorter commute from either Home to the airport or the Rice work site to the airport 32 RECORDING PER DIEM EXPENSES FOR MEALS When recording Per Diem add a line for the pro rated per diem for the departure day add a line for the total number of days for which full per diem is allowed and a line for the return day with pro rated per diem rate for that day Example Trip from 01 24 2008 through 01 30 2008 01 24 2008 Meals Per Diem Departure Day 50 of 59 29 50 i e 01 25 2008 Meals Per Diem 5 days 59 00 295 00 i e 01 30 2008 Meals Per Diem Return Day 50 of 59 29 50 i e Remember to pro rate per diem expenses for the day of departure and the day of return The IRS guideline is to either 1 pro rate the per diem rate for the day of departure and of return at 75 or 2 prorate the per diem rate for the day of departure and return using a consistent and reasonable method Rice s interpretation is 20 for
34. e maintained for 3 years or the duration of the agreement In some cases this would extend the record keeping period beyond 5 years G Viewing Purchasing Card Transactions in Banner Once an email notification of a purchasing card transaction has been received authorized Banner users will be able to access and review the transaction on line Monthly Banner financial reports will include all purchasing card transactions belonging to the specific fund and organization Individual card history can be viewed through the web based Banner Purchasing Card Transaction History NOTE Purchasing card transactions are easily identified by the first two letters of the Banner document number Documents beginning with the two letter codes noted below identify specific types of purchasing card transactions 16 IP purchase expenditure non travel entertainment CP credit or return non travel entertainment JP reallocation of original transaction journal entry non travel entertainment IT purchase expenditure travel entertainment CT credit or return travel entertainment JT reallocation of original transaction journal entry travel entertainment 17 Section 7 Returns Credits and Disputed Items A Problem Situation If a Cardholder has a problem with a transaction damaged goods wrong product incomplete order etc the Cardholder should resolve the issue directly with the vendor Most exceptions or issues can be resolv
35. e submitted and approved monthly e recover in cooperation with Human Resources and the Purchasing Card Administrator any pcard issued to an employee that terminates or is transferring to another department e encourage appropriate use of the pcard to all faculty and staff within his her home department and e keep all documents for five years The only exception is research which must keep all documents for the length of the sponsored agreement plus three years H Cardholder Responsibilities Cardholders are responsible to secure reasonable prices on behalf of the University give small minority and women owned business enterprises the opportunity to compete ensure all purchases made with the pcard are for the use and benefit of the University report immediately the loss or theft of The Card to JPMorgan Chase the Rice Police Department only if lost or stolen on campus and to the Purchasing Card Administrator e ensure Texas sales tax is not charged on University related purchasing card transactions For your convenience Rice s federal tax exempt number is printed on the front of the pcard e maintain in conjunction with the Designated Record Keeper complete documentation including the original itemized receipt for all purchases made with the pcard see Section 6 for more details e reallocate all charges made on the pcard to the appropriate fund org account codes if different than the default coding at least monthly see Sect
36. e the invitation or email notice sent to the invitees and a roster or attendee sign in sheet in the TV envelope In this section note this information is enclosed in the TV envelope e Select the Add button e change any information choose the gray Change Delete button Note Original detailed receipts are required for expense amounts greater than 75 00 IRS de minimus level Reporting and segregating alcohol is required with or without a receipt along with other appropriate documentation PURCHASING CARD TRAVEL ENTERTAINMENT AND BUSINESS MEETING CHARGES This section is for choosing all purchasing card charges related to this specific trip event This list appears at the bottom of the TEBM form only after the Business Purpose Section and the Trip Event Info Section have been added e To choose the related travel entertainment expense s click on the blue text title on the box titled Purchasing Card Travel Business Mtg amp Entertainment Charges A list of open purchasing card travel and or any general purchase expenses moved from Purchasing Card Reallocation will appear o Beside each IT or CT charge is a Select button in addition to the Select Button IP and CP charges also have a Remove button If you moved the IP or CP from Purchasing Card Reallocation in error click the Remove button to move it back to Purchasing Card Reallocation Beside each charge associated with this trip event click on the
37. ear closes no reallocations for that 27 fiscal year be made You can view prior fiscal year charges from the Purchasing History web page e When reallocating general purchase charges to and from research funds RXXXXX reallocations MUST be performed in a timely fashion Research funds should be reallocated before the grant expiration date and no later than 90 days past the transaction date Property Fixed Assets purchasing Currently the purchasing card can be used to purchase networking equipment under 5000 account code 75205 and laboratory equipment under 5000 account code 75240 The Card should not be used for other property fixed asset purchases with 75XXX or 76XXX e When making purchases to either of these two allowable property fixed asset account codes 75205 or 75240 the Property Accounting Office requests that the appropriate department personnel forward a copy of the email notification regarding the purchase to the Controller s Office Property Accounting at MS 70 or fascard rice edu A copy of the invoice may be requested if needed Retain the original invoice receipt with your monthly statement e When reallocating to either of these account codes 75204 or 75240 please note the reallocation document number on the forwarded notification or in a separate email or memo The number is generated and noted on the reallocation site screen once the reallocation has been committed For fu
38. ed but it is important to contact the vendor for resolution as soon as the issue is identified As mentioned earlier in Section Subsection H if JPMorgan Chase is not notified within 60 days of a questioned item s posting date the cardholder risks the loss of their right to dispute the transaction In situations where the Cardholder is unable to resolve an issue directly with the vendor refer to Subsection C below B Returns and Credits When a Cardholder returns an item to a vendor the vendor should issue a credit with the bank for goods that have been returned The credit should appear on or before the next cycle If a credit has not appeared within this timeframe the vendor should be contacted It is the Cardholder s responsibility to make sure that the proper credit is received and that any original documentation regarding the credit is attached to the monthly statement Email notifications of credits are sent in the same manner as email notifications for purchases Credit document numbers begin with the letters CP general purchase or CT travel entertainment purchase C Disputes For items that cannot be resolved directly with the vendor or for any charges appearing on the monthly statement that do not belong to the Cardholder contact a JPMorgan Chase Service Representative at 800 316 6056 The following outlines the typical steps that should be taken to resolve a dispute e Contact must be made with the Purchasing
39. ed reminder notices are sent to the Cardholder One Over s and reviewers at 30 day internals The final notice is sent at 120 days after the trip event and at that time the card is in jeopardy Note If all expenses are out of pocket expenses and there are no expenses related to the trip event charged to the pcard the online TEBM form is still used for reporting and reimbursement You will need to access the form through of your department cardholders names and card number TRAINING Travel Business Meeting and Entertainment form TEBM training is required To schedule training contact the Training Coordinator Regina Diaz at ext 6715 email regina r diaz rice edu ACCESSING THE TEBM ONLINE FORM Using any university networked computer and any web browser such as Explorer or Netscape Navigator follow the steps noted below e Access Rice s Administrative System s website at http webapps2 rice edu edgar html the form can also be accessed through the main Rice home page www rice edu by choosing Staff then select Administrative Systems in the University Resources drop down box Log onto the application by supplying your ID and password as prompted Select the Finance tab at the top of the page then scroll down to Web Entry Then choose Travel Entertainment Bus Meeting USING THE FORM e Before beginning the form collect the TV envelope with all required trip event receipts Be sure to c
40. eeds to be reimbursed o A hotel folio might include personal expenses such as laundry hotel movies newspapers and magazine etc o meal charge might include personal meal expenses for a spouse family or friends e Enter the amount of the charge needing to be reimbursed in the field under the box labeled Amount e Select the Add button o Each time you select the Add button another line will be available to list another personal expense charged on the PCard Continue the above process until you have accounted for all expenses Recording Unused Portion of a Cash Advance e Inthe Description box type Unused Portion of Cash Advance and an explanation the reason all the money was not used e Enter the dollar amount of the unused portion of the cash advance in the field labeled Amount 33 e Select the Add button This section of the on line form is for recording any personal expenses charged to the purchasing card or any unused portion of a cash advance Note Calculating the Unused Portion of a Cash Advance CASH ADVANCE OUT OF POCKET EXPENSES UNUSED PORTION OF CASH ADVANCE The recipient of the cash advance pays the unused portion of a cash advance back to Rice ACCOUNTING SECTION This section of the form is for coding the total trip event expenses to the appropriate fund organization and account codes combination Program activity and locations codes are used when applicable
41. el business expense envelope with all original detailed required receipts enclosed With the envelope and receipts the cardholder or the designated record keeper will complete the on line travel entertainment and business meeting expense form Once the on line travel entertainment and business meeting expense form is completed and approved the envelope with all required receipts should be filed in the home department of the traveler or the individual reporting the entertainment or business meeting expenses see Section 6 Subsection F for retention requirements For further information on completing an on line travel entertainment and business meeting expense form see Appendix G 14 Section 6 Reconciliation of General Purchasing Transactions A Notification of Card Transactions Purchasing card transactions are transmitted electronically to Rice and then are downloaded into the Banner finance system on a daily basis General purchase transactions and travel entertainment transactions are loaded separately and take separate paths within Banner As expenses are processed the Cardholder and Approving Official or Approving Official s designee and any additional cardholder reviewers receive email notifications of the purchase transaction The email notification will include e listing of each transaction including vendor name and purchase amount e default accounting information fund org account coding e Banner document number It
42. event reporting as taxable income on a cardholder s Annual IRS Form W 2 Wage and Tax Statement certain travel entertainment or business meeting amounts not cleared within 60 calendar days and or disciplinary action up to and including termination of employment J Card Renewals A new Purchasing Card will be mailed directly from JPMorgan Chase to the Purchasing Card Administrator at Rice University Cards will be distributed to cardholders as soon as they are received If a card is not received by the expiration date contact the Purchasing Card Administrator in Payment Solutions Section 2 Card Usage A Controls General Purchasing The Rice University Purchasing Card is a JPMorgan Chase MasterCard Internal management controls are utilized as well as features and reports from JPMorgan Chase s system to manage and audit the process to ensure that procedures are followed Controls are managed by Card Limits see Section 3 Subsection B Commodity Exclusions see Section 2 Subsection B Bank Procedures Policies Reports Audits Reviews Banner Finance Security Travel Entertainment Business Meeting TEBM Purchasing The Disbursements area of the Controller s Office will review all travel entertainment business meeting expenses that are not cleared within 30 calendar days of a completed trip event Consequences of not accounting for these expenses within the timeframe noted are previously addressed at Section If
43. here the reimbursement check is to be mailed Note If the Rice faculty staff or student is not on the list contact Disbursements ext 3441 or email disbmt rice edu and request a new vendor set up in Banner Disbursements will need supporting documentation when adding new vendors W 9 Select the Add button make any additions or changes click on the Change Delete button e Not all trips events will have a person to reimburse If all expenses related to the trip event are paid for with the purchasing card there will not be any reimbursement ATTENDEE S AFFILIATION SECTION This section is to record attendees and their affiliation for travel business meetings and or entertainment events f the traveler has an unrelated business meeting during the course of a trip it can be added in this trip in this section An explanation for any monies spent on anyone other than the traveler host is recorded in this section e For each event with 12 or less attendees type in the date the location of the event the first and last name s and affiliation s of each individual in attendance as well as the topic of discussion i e 3 01 2008 Lunch at Caf Express Dr Joe Smith University of Washington Professor to discuss joining the Rice faculty For more than 12 attendees a list of the attendees and their affiliation should be included in the TV envelope and noted on the TEBM form e For large entertainment events enclos
44. ing the ability to accept credit cards D Inability to Encumber Funds Funds are not encumbered when using the Purchasing Card In situations where funding deadlines are an issue i e end of the fiscal year soonsored agreement end date is approaching etc please remember that the Purchasing Card will not secure funds as the encumbrance process does Expenses will post immediately to your fund org account as received from JPMorgan Chase The length of time this will take from when the purchase is made is variable depending on when the vendor processes credit card transactions to the bank 13 Section 5 How to Use the Card for Travel and Entertainment Purchasing A Travel Transactions The Card functions in the same manner as a personal credit card The pcard limits as defined by the Approving Official during the application process will provide a dollar limit Cards set up for travel and or entertainment use as authorized by the Approving Official use the vendor s merchant category code MCC as the method to classify the transactions as travel or entertainment expenses Most hotels restaurants travel agencies car rentals and conference registrations are coded to accept a business travel entertainment credit card Cash withdrawals advances from ATM machines or banks are not allowable B Travel and Business Meeting Entertainment Policies and Procedures For detailed information on the rules governing travel entertainment and
45. ion 6 Subsection B e attempt to resolve any disputes with the vendor as soon as possible resolution with the vendor is not possible see Section 7 Subsection C for further information regarding contact with JPMorgan Chase and the Purchasing Card Administrator NOTE If JPMorgan Chase is not notified within 60 days of a questioned item s transaction posting date the cardholder risks the loss of his her right to dispute the transaction 6 complete and submit an on line travel entertainment business meeting form within 30 calendar days after a completed travel entertainment event or business meeting A department can select a Designated Record Keeper to assist the Cardholder in monitoring reallocating and or maintaining purchasing card transactions timely to ensure that required purchasing card documentation is available and can withstand the scrutiny of an audit review See Appendix J for a copy of the code of ethics of the National Association of Education Buyers NAEB Consequences In situations where a Cardholder has not upheld the stated cardholder responsibilities the University may take disciplinary actions against the Cardholder Some possible consequences that may be exercised are withdrawal of purchasing card privileges salary deduction for any amount owed for improper personal purchases or amounts owed for travel entertainment expenses not accounted for within 30 calendar days of a completed travel or entertainment
46. is possible to add additional reviewers to the email notification process for a specific Purchasing Card by contacting the PCard staff via email at http www payment rice edu B Review of Email Notifications As email notifications are received by the Cardholder the Reviewer s and or the Designated Record Keeper charges must be reviewed to determine if the charge is reasonable and that the default fund org account coding is correct for the expense If not charges should be reallocated via WebApps see Appendix F for detailed form instructions All purchasing card expenses should be reviewed and reallocated on a timely basis Depending on the volume of usage reallocation can be done on a transaction by transaction basis a weekly basis or a monthly basis Reallocations should be completed at least monthly Please also refer to Section 2 Subsection A regarding unaccounted for TEBM emails C Statement Reconciliation and Record Keeping Purchasing Card Statements Statement of Accounts are emailed to the cardholders monthly As statements are received the Cardholder or Designated Record Keeper MUST review and reconcile the statement of account against collected original itemized receipts The monthly statement must be signed by the Approving Official Statements are not issued for cards when there is no activity during the billing cycle For proper statement reconciliation these steps must be followed e Review statement for accuracy of
47. ll Name Dept Name Bldg Name Room Rice University 6100 Main Street Houston TX 77005 When a person other than the Cardholder uses the pcard for a purchase the second party s name should be recorded on the original receipt This is helpful if questions arise at a later date regarding a specific purchase The Cardholder is responsible for ensuring receipt of materials and for following up with the vendor to resolve any delivery problems discrepancies or claims involving damaged goods When receiving a shipment it is the Cardholder s responsibility to properly inspect the shipment and retain the shipping document invoice to attach to the Purchasing Card monthly statement In case of returns the Cardholder is responsible for coordinating the return directly with the supplier 12 Sales Tax Exemption Rice University is exempt from paying sales tax in the state of Texas tax exempt certificates may be used only when Rice is the direct purchaser and payer of record Rice s tax exempt status does not extend to student clubs or organizations Regarding intra state purchases the following applies e Ifa product is purchased outside of Texas and delivered to an address within Texas Texas sales tax should not be charged e Ifa product is purchased in Texas and delivered to an address outside of Texas Texas sales tax will be charged It is the responsibility of the Cardholder to ensure that Texas State Sales Tax is
48. ng expense will be credited back to the fund org account originally expensed For questions regarding past due unaccounted for travel and entertainment purchasing card transactions email pctrv rice edu or call Disbursements at ext 3432 Allowable and Unallowable Purchases General Purchasing The Purchasing Card is used to make purchases less than 5000 including shipping amp handling costs A list of allowable account codes is available in Appendix H Splitting transactions is not allowed Card transaction limits must be followed as intended and approved Dividing a large transaction into smaller dollar amounts to circumvent the individual s limits set by his her approver is not allowed Card privileges may be revoked for not following the intent of personalized card limits and the purchasing card program guidelines Restricted commodities unallowable purchases with the pcard are e personal purchases radioactive materials controlled substances tax reportable professional services 1099s Rice Internal vendors purchases of 5000 and greater and all purchases deemed as restricted by the University s Purchasing Policy Travel Entertainment Business Meeting Purchasing The travel entertainment business meeting purchasing program is to be used for University related travel or entertainment expenses incurred in the normal course of business Restricted commodities unallowable for purchase via the pcard are e cash wi
49. not charged If charged sales tax when making a purchase with the pcard it is the Cardholder s responsibility to obtain a credit from the vendor If a vendor charges Texas state sales tax on a purchasing card transaction a second time after notification by the Cardholder of Rice s tax exempt status the Purchasing Card Administrator should be notified so further action may be taken Rice s federal tax exempt number is printed on the pcard and should be given to the vendor at the time the purchase is made Copies of Rice s tax exempt certificate are available from Disbursements or can be found on the Payment Solutions website http Avww payment rice edu Vendors may require a copy of the tax exempt certificate prior to a purchase being finalized C Vendors Who Do Not Accept the Card Choose applicable alternative e Purchase from another supplier that accepts the pcard e Purchase item with petty cash or submit approved petty cash voucher with receipt attached to cashier s office for immediate reimbursement less than or equal to 100 e Request vendor to invoice department directly invoice is then coded approved and submitted for payment e Request payment via a check request to the vendor and attach supporting documentation If a vendor who does not currently accept a Purchasing Card is used frequently contact the Purchasing Card Administrator who will work with JPMorgan Chase to inquire if the vendor is interested in obtain
50. nts In the case of General Purchases make sure the website is equipped to handle tax exempt purchases e When entering the billing information make sure to use the address that appears on your monthly card statement enter it EXACTLY as it is printed on the statement Cardholder s Name Second line on PCard under cardholder s name 6100 Main St MS Houston TX 77005 If you experience problems with an invalid billing address try typing in the information different ways If you continue to experience problems print out your order and contact the company by phone and let them take your credit card payment over the phone Remember to print out a copy of your order 24 SEND EMAIL WITH CHANGES payment rice edu OR RETURN THIS COMPLETED amp APPROVED FORM TO THE PURCHASING CARD STAFF PAYMENT SOLUTIONS MS 77 CHANGES TO EXISTING PURCHASING CARD O Changes to be made to Cardholder s Account O Delete Close Cardholder s account Send destroyed card with form Cardholder Name Department Last six digits of Card Acct No XXXX XX Default Coding fund org acct Profile Choice O Purchasing Purchasing with T amp E tae only Purchasing T amp E Single Purchase Limit Transactions per Day Transactions per Cycle Cycle Purchase Limit If Adding Travel Entertainment Dean VP Name and Email Change Approving Official Name Title Email Ext Email Notifications Car
51. onfirm the following Section I the Traveler Host s name is clearly printed In Section Il the Traveler Host has signed the TV envelope Section if research funds were used the Principal Investigator has signed the TV envelope and listed the fund number All trip event receipts are inside the envelope and alcohol expenditures are identified on receipts These alcohol expenses will be a separate line entry in the accounting section of the TEBM form the account code for alcohol is 70880 Alcohol and entertainment can be combined using account code 70885 o All general purchase charges related to the trip event have been moved to the travel form 29 e Inthe Card Number box enter the last six 6 digits of the cardholder s purchasing card number OR type in the last name of the cardholder and select the gray button labeled List Card Holders If the Traveler Event Host has only out of pocket expenses open the TEBM form with the name of one of your department s Cardholders From the list choose the cardholder by selecting the box beside his her name e box labeled Fiscal YY enter the two digit fiscal year e Enter the TV envelope number All TV envelope numbers begin with TV followed by 6 digits e Select the gray box labeled Display Transactions and the TEBM form will be displayed BUSINESS PURPOSE SECTION e Enter the clearly stated business purpose of the trip
52. ox labeled Request Approval Once Request Approval has been chosen no changes can be made to the TEBM form On the originator s TEBM menu under Status the approver s Banner ID and date the approval was requested o The One Over will receive an email requesting approval including the link to the TEBM form e The One Over approver will review the TEBM form and the contents of the TV envelope per Rice Policy Procedures o When the approver is satisfied the TEBM form and receipts are within policy limits he she will select the Approve button After the form is approved the Status box on the originator s menu will change to reflect the approval and approval date Ifthe TEBM form is not approved the One Over will select the Disapprove button and be given the option of entering the reason for the rejection The form is returned to the originator who can make the necessary changes and re send for approval e After approval of the One Over if an Additional Approver is required the originator will forward the TEBM form to the Additional Approver using this box at the bottom of the TEBM form This approver may want to see the TV envelope but is not required to do so The One Over approver is required by policy to review the TV envelope o When this approval has been given a message will be displayed on the originator s TEBM menu screen 35 additional fund org approver may choose not to app
53. ponsible for all charges against the pcard until JPMorgan Chase is notified of the loss or theft by the Cardholder Once JPMorgan Chase is notified the pcard will automatically be suspended and a new card will be sent to the Purchasing Card staff for distribution to the Cardholder B Cancellation and Return of a Card The Card must be surrendered by the Cardholder if when the Cardholder e terminates employment with Rice e transfers to another campus department to receive a purchasing card for a different position on campus a new card application must be completed and or e has abused purchasing card privileges In the cases noted above the pcard should be given to the Purchasing Card Administrator the appropriate Department Chair Head or a Human Resources Representative All returned cards should be closed and forwarded to the Purchasing Card Administrator 19 Section 9 Contact Information A JPMorgan Chase NA Customer Service Purchasing Card Customer Service Department Phone 800 316 6056 Fax 847 497 8298 Monday through Friday 7 00 AM to 7 00 PM CST Rice Purchasing Card Program Contacts Barbi Huggins Samia Davila Purchasing Card Administrator Purchasing Card Assistant Payment Solutions MS 77 Payment Solutions MS 77 Phone ext 6708 Phone ext 6713 Fax ext 6701 Fax ext 6701 Email bhuggins rice edu Email sdavila rice edu Travel and Business Meeting Entertainment Expense Policy
54. propriate information Identify yourself as Rice University faculty staff including your name and department Verify you are speaking to a representative authorized to accept an order from Rice University e Advise the vendor that Rice is exempt from Texas State sales tax per the State of Texas exemption If requested fax vendor a copy of Rice s tax exempt certificate Place the order and check for availability Check the pricing to make sure it is reasonable Ask for any discount Rice University is eligible for When the Cardholder purchases using the Texas Co operative Purchasing Program inquire if the vendor participates in the program and request prices available under the program e Inquire how the freight shipping will be handled Is it included in the price or charged separately e Ask for the name of the vendor representative with whom you are placing the order as well as any confirmation numbers Note this on your paperwork NOTE Address for billing is the same as your monthly statement of account or as noted below Recipient s Full Name Dept Name MS 6100 Main Street Houston TX 77005 Placing an Internet Order e Verify the vendor accepts MasterCard e Verify the website is secure This is usually noted by an agreement on the site by a website location that includes https in the web address or by the gold lock in the lower right corner of the screen e Shop the website or choose your travel arrangeme
55. rove the online form In this situation he she will disapprove and have the option of entering reason for the disapproval The form will be sent back to the originator s menu for additions or corrections The originator will make the necessary correction s and resend the TEBM form for One Over approval again and repeat the above process Reminder The notification emails that are sent to the approvers are issued automatically on a 15 minute cycle e When approvals have been obtained monies owed have been submitted and processed by the Cashier s Office and Banner has posted the form comments under the Status column on the originator s TEBM menu will read Posted Qry Doc e On the originator s TEBM menu under the Action column are two gray boxes one labeled View Document and the other labeled Remove From Menu To view the completed form select the View Document button remove the completed document from the TEBM menu select the Remove From Menu button Note Prior to approval of the form the Remove From Menu button will delete the TEBM form o Once removed completed forms can be reviewed by using the Travel Entertainment Business Meeting Query FILING AND MAINTAINING TEBM TV ENVELOPES e Approved TV envelopes will be filed in the home department of the traveler host for at least five 5 years per Internal Revenue Service Requirements e Research contract grant
56. rther questions on this specific issue please contact Property Accounting at ext 3429 e Each transaction within the Banner System has a unique document number All General Purchasing Card transactions can easily be identified by the first 2 letters of the document number IP Identifies all general purchasing card purchases The I stands for invoice CP Identifies all general purchasing card credits i e for any returns or sales tax refunds The C stands for credit JP Identifies all reallocated purchasing card transactions purchases and credits The J stands for a journal voucher to reallocate funds CONTACT INFORMATION For further assistance or information on how to use the purchasing card reallocation site please contact Regina Diaz Training Coordinator ext 6715 Regina r diaz rice edu payment rice edu 28 Web Based Travel Entertainment Business Meeting Expense Form Procedures ABOUT THE FORM Administrative Systems has created a user friendly web based form to be used for reporting all travel entertainment and business meeting expenses Administrative Systems has also created an electronic approval system for collecting necessary approval signatures The TEBM form is used to report any travel business meeting and entertainment expenses and should be completed 30 calendar days after the completion of the trip event When the form is not complet
57. s require that original documents be maintained for three 3 years after the final contract grant report has been filed RECONCILING EXPENSES ON THE MONTHLY PURCHASING CARD STATEMENT JPMorgan Chase sends a monthly statement to each cardholder during the first week of each month The statement is emailed to you from TransPlus If you do not receive the statement during the first week of the month contact the PCard staff to obtain another monthly statement According to Rice Policy the cardholder or his her designee is responsible for reconciling the statement in a timely manner e Review monthly statement for accuracy e Attach the original detailed general purchase receipts internet confirmation or packing slips to the back of the monthly statement If there is not an original detailed receipt a copy of the receipt should be obtained and attached to a completed Missing Receipt Affidavit e Next to a travel related charge record the TV envelope number where the receipt can be found and where the charges have been cleared The TV envelope will contain all receipts for the trip event Any lodging must be supported with an original detailed receipt If the original is not available a copy should be obtained and attached to a completed Missing Receipt Affidavit and put in the TV envelope e Cardholder and the Cardholder s One Over signs and dates the monthly Statement e Monthly statements are retained in the cardholder s home depar
58. ter a reallocation has been posted it cannot be reallocated again If you find that you must change it a second time it will have to be done via an Expense and Revenue Correction Form submitted to the Controller s Office MS 70 e f a purchasing card transaction needs to be reallocated to fund org outside your Banner access area contact the Controller s Office ext 2478 Crystal Davis will assist you in making that reallocation This often happens if one department makes a purchase or shares a purchase with another department on campus This type of purchasing arrangement is allowable e Select the Trv Ent BMtg button ONLY when a charge should be transferred to the Travel Entertainment Bus Meeting reallocation site for clearing purposes Contact Regina Diaz ext 6715 Email regina r diaz rice edu for instructions to correct charges transferred to the Travel Entertainment Bus Meeting reallocation site by mistake e When you reallocate charges for a specific card that card number is saved on your menu for future use To release it you much choose the Remove from menu button to remove the Card from the menu If you have a card saved on your menu no one else can access that card to perform reallocations e Remember to reallocate charges on a regular and timely basis at least monthly Cardholders with higher volumes of purchasing card transactions might find it more efficient to reallocate on a more frequent basis Once a fiscal y
59. thdrawals ATM machine personal items personal travel or entertainment relocation expenses and all expenses noted as unallowable for reimbursement in the University s Travel and Business Meeting Entertainment Expense Policies C Inappropriate Use of The Card and The Consequences Intentional misuse abuse of the pcard will result in suspension revocation of card privileges and may include further disciplinary action up to and including termination of employment Additionally taxable income may be reported on an individual s Annual IRS Form W 2 Wage and Tax Statement for certain inappropriate pcard charges Section 3 Obtaining Card A How to Get a Card The following outlines the steps in obtaining a purchasing card e Contact the Purchasing Card Staff at ext 6708 or 6713 e Complete cardholder application obtaining necessary approval signatures The form is available in the Forms section of the Controller s Office website e Necessary forms will be processed by the Purchasing Card Administrator and JPMorgan Chase e The pcard will be sent directly to the Purchasing Card Administrator e The Cardholder will be contacted to schedule pcard training to include e review and sign the Cardholder Agreement e receive and activate the pcard e train the cardholder on the use of the pcard B Customizing Card Limits One of the greatest benefits and controls associated with the pcard is the customized restrictions that can be pla
60. the email notification or the monthly statement For example the vendor Fisher Scientific might appear on email notification or the monthly statements as FSS HUS 011 In these instances verify the transaction amount and billing date between the two references In many cases additional information will be available on packing slips or other documentation related to the purchase If the cardholder is still unable to identify a transaction the transaction should be disputed following the procedures noted in Section 7 Subsection C E Partial Shipments As with other types of purchasing it is common to receive partial shipments when purchasing large orders with the purchasing card Vendors should bill for orders as they are shipped Billing should be carefully reviewed to determine e if the entire order or only a partial order was received e the total price charged for all shipments does not exceed the original quoted order price and e when shipping and handling costs are added to the final purchase price the total cost does not exceed your single purchase limit Any errors should be disputed following the procedures outlined in Section 7 Subsection C F Record Retention Requirements Internal Revenue Service IRS requires that purchasing card statements with attached documentation must be kept on file within the department or easily accessible for 5 years Sponsored agreements require that original documents b
61. ting and entertainment event see Appendix H for account codes F Administrative Roles and Responsibilities JPMorgan Chase NA Card Issuer Rice University The pcard is a corporate liability card issued in an employee s name Rice is responsible for remitting payment to the card issuer The pcard will not affect a Cardholder s personal credit history Payment Solutions e Processes and distributes the pcard e Provides information data on usage as requested Coniroller s Office Current Funds e Performs compliance reviews for general purchasing and travel entertainment expenses G Approving Official Responsibilities The Approving Official is responsible to e ensure the pcard is issued only to faculty and staff members that have a valid need to purchase goods services or travel entertainment e ensure Cardholder limits are appropriate and updated as needed e determine the appropriate coding fund organization and account number s etc for transaction posting on each purchasing card e ensure required documentation for each transaction is kept in accordance with documentation requirements see Section 6 e ensure travel entertainment business meeting expense forms are submitted and approved within 30 calendar days for each travel business meeting or entertainment event e ensure monthly statements with original detailed receipts refer to TEBM receipt requirements and or notation of TV envelope as applicable ar
62. tment for a minimum of five 5 years or the duration of the grant fund charged plus three years BANNER QUERIES FOR REVIEWING TEBM CHARGES e To view a completed TEBM form access Banner Web Apps under the PCard and Travel Queries click Travel Entertainment Business Meeting Query fill in at least one section of the query and select the submit button 36 e Unaccounted for Travel Ent Bus Mtg PCard Charges can be accessed under PCard Travel Queries is your way to look up an individual or an org and see which travel charges should be cleared on the TEBM form o Charges not cleared will not have TV envelope number or originator s name in the last two columns on the right forms will have the TV envelope number and the originator s name in the last two columns on the right Appendix H Allowable Account Code List 1 General Purchasing Below is a list of all allowable account codes arranged alphabetically by description as of July 2008 Any purchase less than 5000 belonging to one of these account codes is allowable For 37 the most current list check the on line version of this manual on the Payment Solutions website http www payment rice edu NOTE numerical listing is available within the web based Purchasing Card Reallocation site e Access the form e Clear the white account code box then click on gray box above 70944 70161 70160 Eqp Some Res 5 2501
63. transactions e Reallocate via WebApps any transactions that should be expensed to a fund org account other than the default coding For further information on using the web based reallocation site see Appendix F e Verify that backup documentation is attached for each non travel entertainment expense Required documentation includes original detailed receipts invoices any notes or confirmation documentation from the order placement e Attach all backup documentation to the statement e Verify that for each travel entertainment expense on the statement a travel entertainment business meeting travel envelope number is noted next to the transaction See Section 5 Subsection D for further details on accounting for travel and entertainment expenses e Obtain required signatures on the statement Cardholder s and Approving Official s or Approving Official s designee verifying accuracy of statement and presence of required backup 15 e File statement and attached backup Department statements envelopes should be consistently filed in the same location and should be readily available for review by Controller s Office personnel and external internal auditors See Subsection F below for retention requirements D Verifying and Tracking Transactions As noted above appropriate documentation should be kept for all purchasing card transactions For some transactions the vendor name on the receipt will not match the vendor name noted on

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