Purchasing Cards

Monthly Cardholder Statement

  • A statement is on file for each month that charges were made.
  • Statements have been reconciled and signed by the cardholder.
  • Statements have been reviewed and signed by the supervisor.

Supporting Documentation

  • A detailed receipt is on file for all purchases. A charge card authorization slip is not adequate because it does not identify what was purchased.
  • For food or meal items, (when properly authorized and allowed) the legitimate institution purpose and list of attendees is noted on the receipt or Hosting Documentation Form.

Items Purchased

  • Purchases appear to be for a legitimate institution purpose.
  • Purchases do not appear on the prohibited purchase list. See the P-card user's guide for a copy of this list.
  • The purchase was not a split transaction. (The transaction was not divided into multiple transactions to get around the cardholder's transaction limit.)
  • Sales tax was not included in the charge.
  • Disputed or problem items have been resolved.

Procedures

  • The department has an adequate method of tracking and resolving any charges made but not shown on the monthly statement.
  • The department has adequate procedures in place to track equipment type items purchased on a P-Card.

http://www.uvu.edu/procurement/methods.html