TRINITY COLLEGE DUBLIN PURCHASING CARD MANUAL

1. TRINITY COLLEGE DUBLIN PURCHASING CARD MANUAL

15. VAT • The complexities related to our VAT reporting requirements have been implemented into the D.cal system • We have broken down each area of VAT into 3 sections which are simple to answer and user friendly. • The cardholder is required to select options for each section, these will be converted into complex • VAT masters. The cardholder will not have to deal with these VAT masters, they are for reporting purposes only. A point of contact will be provided for VAT queries. • The three sections including the options are outlined below • VAT SectionOption • 1. Assign Tax 21 % (standard rate) • 13.5% (reduced rate) • 0 % (zero) • 0 % (exempt) • VAT Recoverable REC (Recoverable VAT) -a list of all VATABLE a/c provided • NR (Non Recoverable VAT) • VAT Analysis IR (goods/services bought from an irish supplier) • EUG (Goods purchased in Europe)* • EUS (Services purchased in Europe) • WF (Goods/services purchased in rest of world sent by freight) • WP (Goods/services purchased in rest or world sent by post) • *Any transactions allocated to EUG, please forward a copy of the invoice to the administrator on the last day of each month, failure to do so may result in the card being withdrawn.

20. Problems with Supplies Discrepancies or other problems with the goods supplied should be advised by the cardholder to the supplier immediately and the problems resolved. It is recommended that problems be channeled through the Cardholder rather than being raised by the requisitioner or administrator with the supplier directly, to enable the Cardholder to retain control of the transaction. If the supplier issues a credit on the card account, this should be entered on the log as a separate item and a credit note should be sent to the cardholder and retained with all other paperwork. Transaction not Recognised / Disputed Transactions If the Cardholder does not recognise a transaction that appears on the monthly Card statement and concludes that it is an error on the part of the supplier then the Declaration by Cardholder Form should be completed and sent to the Bank. The Bank has the right in certain circumstances to claim money back from a supplier but only within a limited timescale. If the issue cannot be resolved with the supplier then the Transaction Dispute/Query Form should be completed and sent to the Bank. 18

21. IN SUMMARY The program is designed to be simple and easy to use. We need to maintain appropriate controls to ensure the ongoing success of the program. We ask you to exercise good judgement and act responsibly when using your card. The card is issued in your name, and all activity will be assumed to have been incurred by you. We ask you to maintain your purchasing log accurately and reconcile it to your bank statement (D.cal statement) in a timely manner. We ask that you retain all paper work for internal and external audits. If you have any questions about the program or need additional information, please contact the Card Administrator @ 8961950 All purchasing card forms can be found on the p card webpage. 19

22. Contacts • Trinity College Purchasing Card Administrator Sara Doherty 8968553 email sdoherty@tcd.ie Linda Bissett 8961950 email linda.bissett@tcd.ie • Trinity College Accounts Payable Supervisor Louise Collins 8961757 email collinlo@tcd.ie • Ulster Bank David Holmes 0845 366 0666 • Deecal-Sara/Linda 20