Supervisor Approval of Transactions

Audit Procedure

Cardholder Misuse and/or Non-compliance with Purchasing Card Procedures

The Purchasing Card is an ideal purchasing tool for low dollar purchases. It is the intent of the University that the Purchasing Card program be used successfully. Misuse and/or non-compliance with the Purchasing Card Procedures damages and undermines the Purchasing Card program at the University as well as the Purchasing Card concept as used in the public sector. It is imperative that all cardholders adhere to the Purchasing Card Procedures. These Procedures are intended to assist you, the cardholder, in making compliant and appropriate purchases. The consequences for misuse and/or non-compliance with procedures are explained below.

Itemized receipts are required for all purchase transactions. If a receipt is missing, the cardholder should attempt to get a copy.  If a copy cannot be obtained, the cardholder will receive the appropriate amount of violation points.

Splitting the dollar amount of the total purchase (making multiple smaller purchases), so as to avoid the per transaction limit, is prohibited. Splitting purchases between two cardholders, or amongst multiple cardholders, to circumvent the per transaction limit is prohibited. Evidence that splitting has occurred will result in receiving the appropriate amount of violation points.

In order to use a Purchasing Card to purchase food, cardholders must have a Business Meal Agreement on file with the Purchasing Card Administrator that has been signed by the appropriate Vice President, as well as a Business Meal Documentation Form for each business meal purchase. All business meal purchases require review and approval by the appropriate supervisor listed on the Business Meal Documentation Form. If a Business Meal Agreement is not on file or a Business Meal Documentation Form for meal purchase is not filled out, the cardholder will receive the appropriate amount of violation points.

All items purchased by the University must have a clear business purpose that is in support of conducting University business and/or advancing the mission of the University. All purchases, regardless of fund source, must adhere to the Appropriateness of Expenditures policy. If a cardholder purchases a low dollar item that does not have a clear and direct business purpose, or is otherwise inappropriate according to University policies, the cardholder will receive reiteration of the requirement regarding “business purpose” and the appropriate amount of violation points.

Cardholders are prohibited from making purchases for personal use. If a personal purchase is inadvertently made, the transaction should be reversed, if possible, and paid for using personal funds. If the transaction cannot be reversed, the amount of that purchase must be reimbursed to the University by depositing the amount with the Cashier’s Office. If a personal purchase is not repaired before the yearly audit, the maximum amount of points will be given and the cardholder will be placed on probation. The cardholder will need to attend a training meeting before they can continue using their card.  Continually making personal purchases will result in revocation of privileges.

Campus standards have been created for certain items, and these items should never be purchased using the Purchasing Card. If a purchase is required to meet campus standard, please contact Procurement Services at ext. 8301 in order to determine what can be purchased.

Supervisor Approval of Transactions

Audit Procedure