P-CARD TRAINING September 20, 2019

1. P-CARD TRAININGSeptember 20, 2019

2. P-card Program/Purchasing Contacts • Sharon Fitzpatrick – ext. 292 • April Williams – ext. 299 • Tamra Raymond – ext. 348

3. Overview of P-Card Program • This is a State Contract awarded to Bank of America. • Pcard is for small dollar purchases only-$5,000 or less. • Works is the internet based software used to track and review our pcard purchases. • allows electronic routing and three levels of review and sign off.

4. Training • Pcard training - required for all cardholders and any individual who has access to the Works System. • Refresher training - required every two years to retain the pcard.

5. Compliance Reviews • Pcard staff - conducts reviews of transactions appearing on the Works system. • Cardholders or Accountants - must turn in signed bank statement with all receipts attached to Purchasing within 10 daysafter the pcard cycle has ended • Mail statements - will only be received in the mail for newer cardholders.

6. Requesting a Pcard • Department supervisor - sends an email request to Sharon Fitzpatrick in Purchasing for an employee to obtain a pcard. • After approval - the employee will receive an email with the link to the training website along with the Application Form, an Employee Agreement Form, and Conflict of Interest Form.

7. Requesting a Pcard • After completion of training & forms – send the forms and training completion page to Purchasing. • Purchasing will send the forms to Stillwater for processing. • Credit Limits, Controls, and Group assignments - set by the Purchasing Department.

8. Using the Pcard • Cardholder • is the only person authorized to make purchases using his/her pcard. • No sharing or loaning your pcard • may result in revocation of the pcard • You are responsible for what is spent on your pcard.

9. Using the Pcard • Having a pcard does not imply prior approval. • Cardholder must follow the procedures the Purchasing Department and OSU have in place to make a purchase. • All purchases made with the pcard must be allowable on the pcard. • No Feesshould be charged by a vendor for paying by credit card. • Purchases should not exceed your credit limits.

10. Using the Pcard for Office Supplies • Office Supplies - must be purchased from the Staples punch out through the OKCorral System. • An established purchasing contract exists with Staples. • Regardless of dollar amount, Pcards may not be used at the Staples Store or any other office supplier.

11. Disciplinary Action • The pcard may be placed in suspense as a result of violation of Pcard Guidelines or department policy. • Suspending the pcard may be done by the Pcard staff or at the department’s request. • Credit limits may be reinstated when any requirements for reinstatement have been met.

12. Making a Purchase • Over the counter purchase - be sure you are not charged sales tax. • Oklahoma Sales Tax exemption form - obtained from Purchasing. • Obtain a receipt – this is an official University Record. A receipt is required for every purchase.

13. Making a Purchase-Mail, Phone or Fax • When making a purchase by mail, phone or fax: • Provide pard information to the vendor. • Verify no Oklahoma Sales Tax is charged. • Although we are exempt from Oklahoma State sales tax, we are not necessarily exempt in other states. • Always let a vendor know we are a tax exempt institution. • Most vendors will not charge us tax. • Provide shipping instructions to the vendor. • Shipments must be delivered to the OSU-OKC campus. • Obtain a confirmation number and request a receipt. Some vendors will not provide a receipt unless requested. • Retain the receipt, packing list, shipping information, etc. All these items must be kept for pcard documentation.

14. Making a Purchase-Internet • When making a purchase over the Internet • Use a reputable vendor and secure site. • Complete the order process. • Be sure they are not charging Oklahoma Sales Tax. • Print the screens that show what you ordered, itemized pricing, and the total including shipping and handling can serve as the receipt if the vendor does not provide one.

15. Amazon Purchases • Beginning March 1, 2017, Amazon began charging Oklahoma Sales Tax. Since OSU is exempt from paying Oklahoma Sales Tax, you will need to enroll in the Amazon Tax Exemption Program (ATEP) to purchase from Amazon. A copy of OSU’s Tax Exempt Certificate and Instructions for creating a tax exempt account can be obtained from Purchasing. • Please Note: • Your tax exempt account and personal account must be completely separate. Your tax exempt account should have its own username and password and be connected to a University pcard. This account should Never be used to make personal purchases. • Always check OkCorral to determine if the item you need can be purchased from one of the OSU’s contract vendors. This is always OSU’s first preference.

16. Delivery Address • Goods/services should always be delivered to a University Address. • If there is a justifiable business reason for having items shipped to a non-University address, a Request for Exception-Goods/Items to be Shipped to a Non-University Address Form must be completed and approved prior to purchase. • This form must be kept with the receipt for the purchase as documentation.

17. Cardholder Responsibilities • Cardholder • Change fund numbers and account codes as needed. • Cardholder is responsible for changing the description and must include the business purpose of the charge. • Personal charges accidently made on the University p-card will promptly need to be reversed or paid back to the University.

18. Cardholder Responsibilities • Cardholder must protect the security of the p-card and card number. • If the card is comprised or has been lost or stolen, please contact the bank immediately, and call Purchasing at ext. 292. • Cardholder must obtain all itemized invoices to be attached to bank statement. • No deposits or pro-forma invoices.

19. Cardholder Responsibilities • Purchases from friends or family are prohibited on the p-card. • The Cardholder must not accept any gift or gratuity from any merchant when it is offered, or appears to be offered, to influence the account holder’s decision regarding a pcard purchase. • Cardholder accepts the responsibility for ensuring unallowable, prohibited purchases are not purchased. Restricted items are being purchased using the correct purchasing system. • Cardholder must ensure appropriate documentation, including the invoice/receipt and packing slip, if applicable, is received and maintained for each purchase. • The documentation is to be matched with the Cardholder’s Bank Statement and forwarded to the Cardholder’s Accountant for review.

20. Cardholder Responsibilities • Cardholder is responsible for timely reviewing his/her transactions in Works • Purchasing is looking at what time the Cardholder is signing off and is it in a timely fashion. • If the Cardholder and or manager do not sign off on a transaction, the Cardholder credit limit will not be refreshed back to the monthly limit until those charges are signed off on. • No changes in Works can be made to the Fund Number, Expense Code, or Description after charges have been posted and downloaded.

21. Cardholder Responsibilities-Receipts • Cardholder is responsible for obtaining original receipts, packing slips, and other required documentation. • Receipts must include: • Date • Merchant Name • Itemized list of purchases • Itemized pricing • Total-including shipping and handling • Credit card slips are not receipts • Original packing lists and any other shipping documentation must be maintained with the original receipt. • If you purchase from the internet be sure to print all screens, especially the one with the vendor’s name, address, description including shipping.

22. Approving Manager Responsibilities • Approving Manager is designated to review and approve cardholder transactions. Can also change Funds and Expense codes. Must verify that there is a business purpose listed in the description. • Knowledgeable of what is appropriate, reasonable, and legitimate transaction for the Cardholder and for the department. • Approving Manager reviews and electronically approves transaction.

23. Approving Manager Responsibilities • Approving Managers are responsible for reviewing and verifying that all the Cardholders transactions are appropriate and for a legitimate University purpose. • Approving Manager is responsible for identifying and discussing any violations he/she detects with the Cardholder. Discussions should be documented and attached to the purchase documentation. • Must sign off in a timely fashion in order for the accountant to sign off.

24. Accountant Responsibilities • The Accountant is the employee designated to review transactions for compliance and completeness. The Accountant is responsible to examine the documentation and the purchase for any violations, and notify the Cardholder and Manager and Purchasing Department of any violations. • Accountant reviews and electronically approves transaction. • Accountant is responsible to obtain all the required signatures (Cardholder, Approving Manager, Accountant and Vice President) on the Bank Statement and forward along with all receipts to Purchasing within the ten days after the p-card cycle ends on the 20th.

25. Card Denied • If your credit card is denied, go to the works system. • Click the Home Tab. • Under Accounts Dashboard, click the last 4 digits of your credit card number. • Click on View Auth Log. • If the reason for decline is not showing, their will be a code number. Call Bank of America give them the code and ask the reason the card was declined.

26. Billing Cycle • The billing cycle runs from the 21st of the month and ends on the 20th of the next month. • If the 20th falls on a weekend or holiday, the billing cycle ends on the previous business day. • It is the responsibility of the account holder, manager and accountant to be sure all charges are accepted in the works system within the five days from the end of the billing cycle. • Bank Statement is not available until after the cycle ends. • If you are on vacation or sick leave you must be sure the charges are accepted.

27. Prohibited Purchases • Split Purchases- Split purchasing means dividing or failing to consolidate a known quantity of goods or services for the purpose of evading the pcard single transaction limit. Examples include, but are not limited to; splitting an amount between two (2) or more swipes of the card, splitting the purchase between two (2) or more cardholders, splitting the purchase between two (2) or more vendors, or splitting the purchase between two (2) or more accounts or projects. Split purchasing is a serious violation of both OSU Policies and Procedures and State statutes. • Regular monthly payments that total more then $5,000 within the fiscal year. • Oklahoma Sales Tax. • Cash, cash advances, ATMs. • Donations / Sponsorships. • No iTunes cards. • Gifts, Gift Cards, Gift Certificates. • Travel Expenses other than Airfare, Baggage Fees, and Lodging. • Items that do not serve a business purpose. • Personal Purchases. • Trade-in’s.

28. Prohibited Purchases-continued: • Conflict of Interest Transactions • Purchasing from a company owned by a University employee • University Departments or Auxiliaries (on Stillwater’s campus) • Gasoline • Postage • Professional / Personal Services • Speaker fees • Chair massages • Honorariums • No Individual memberships • Service and/or Incentive Awards (any item purchased for an employee) • NO CONTRACTS CAN BE SIGNED BY A DEPARTMENT

29. Prohibited Purchases-continued: • Late Fees • Insurance • Purchases for Student Organizations • Alcohol • Decorations for offices, and or classrooms • Personal Memberships • Prepayments or Deposits • Salary / Wages and/or Benefits • Door prizes • Weapons and/or Ammunition • Moving Expenses • No Medicine of Any Kind

30. Prohibited Purchases – restricted to certain funds or required forms: • Food (only grants if deemed in the grant). • Airfare, Baggage Fees, and Lodging only if approved. • Items Purchased for Resale only for clubs. • iPad and Data Plan – if employee is already compensated. • Equipment / Fixed Assets, if high profile must be inventoried, • Conference Registration-see slide • Items for Export • Student Organization Expenses • Door prizes

31. Account Codes • Works defaults to an Expense code (account code) appropriate to the vendor as identified in their application. • Expense codes (account codes) must be charged to the appropriate item(s) purchased. If you need to update your account codes list. Here is the website site: https://uac.okstate.edu/accounting-revenue-expense-account-codes • Account code changes have to be corrected with a Procurement Card Correction Request form and turned into our office. You only have six months from the original date to make the change.

32. Sales Tax • Sales tax is prohibited in the State of Oklahoma for any vendor purchases including hotel charges. • If sales tax is charged, you must have the vendor issue a credit on your p-card or the cardholder must reimburse the University for the unallowable sales tax, and a copy of the deposit receipt from Business Services must be provided with your Bank Statement for that month.

33. Food and Refreshments • When specifically included in a Ledger 5 grant or contract budget and approved by a sponsoring agency. • When required for an instructional and/or research purpose using state appropriated funds is allowed. • Campus meetings (associated with day to day internal operations of an agency are not allowed). • Food purchases by clubs are allowed.

34. Clothing and/or uniforms, marketing items, decorations-event or decoration-office: • Employee uniform shirts cannot be purchased on a p-card. • Marketing items can be purchased on a p-card as long your strategic plan states marketing as one of your goals and is for recruitment of students. You must go through Communications for marketing items. • T-shirts for volunteers are not allowed on a p-card unless this is an advertised public event and any employees working are volunteers and are not paid for the event. A copy of the flyer must be included. • Decorations for an event are prohibited using State Appropriated funds, only from Auxiliary funds and the following will be required in order to use a p-card: Public Event – provide a copy of the flyer • No office decorations are allowed that includes frames, clocks, heater/fans, cards-greeting, birthday, and posters.

35. Campus Vendor Invoice - OKC • CVI is a system to be used for the purchase of goods or services from Print & Mail Services, i.e., postage, paper, marketing items, and print jobs. Campus Vendor Invoice – Stillwater • CVI’s are to be used if you make a purchase at the University Bookstore. • Registration for a conference being hosted by a department on the Stillwater campus should be charged by CVI.

36. Registration • Registration cannot be prepaid unless all three of the following criteria are met and documented in writing by the vendor: (required form) • There is a discount for early registration • If the registrant cannot attend, someone else can attend in their place • If the conference is cancelled, OSU-OKC will receive a100% refund • If the criteria cannot be met, please have the conference send aninvoice. If a purchase order number is needed please call Purchasing for a PO number. Upon receipt of the invoice, please sign and attach to a purchase request. • You may also pay with a p-card on the first day of the conference when you check in or after the conference is over.

37. Direct Purchase of Airfare with P-card • Complete an Out-of-State Travel Request and obtain a T number (travel number) from Tamra Raymond in Purchasing (ext. 348) before making any travel arrangements. • Anthony Travel is the travel vendor for OSU. • Website: http://concursolutions.com • Baggage fees (one bag each way) • Required documentation: • Approved Out-of-State Travel Request. • Conference Information and Schedule. • Anthony Travel documentation showing pricing and flight information. • Receipt for Baggage fees. • Receipt for transfers to and from the Airport.

38. Direct Purchase of Lodging with the Pcard (out-of-state) • Must have approval to use the pcard for lodging. • Deposit for first night is OK • Full refund cancellation policy. • Required documentation: • Out-of-State Travel Request is required and a copy attached • Receipt • Support for room rate – must be a conference site hotel and support documentation will need to be included, if you do not stay in a conference hotel you will need to stay within the GSA Rate: www.gsa.gov • No sales tax, occupancy tax, entertainment tax, city tax for in state hotels. • Do not charge room service on the pcard.

39. Memberships and Subscriptions • Must be institutional memberships • Pay for only one year at a time • Do not pay more than 6 weeks before expiration of membership • If the membership association allows only a set number of employees and the names of the employees of the department are listed as members only, you must be able to substitute someone else in their place should they leave OSU-OKC during the membership cycle. • Subscriptions are to be paid only one year at time. • Do not pay more than 6 weeks before the subscription expires.

40. Student Organizations • Student organizations may participate in the pcard program. • Student organizations may use the pcard to pay for supplies, food, student travel, and other expenses as needed by the organization. • Student organizations must pay sales tax • Department p-cards cannot pay for student organization charges

41. Rebates, Rewards, Cash Back, Gifts with Purchases • At times, University purchases may result in cash or non-cash incentives. The incentives from University purchases are the property of the University and may not be used personally. Examples of such incentives include, but are not limited to, rebates, gift cards, two-for-one purchases, coupons, spend rewards, and expendable or non-expendable supplies. Any monetary, cash or non-cash incentive, or other type of reward received as a result of an OSU purchase becomes the property of the University and should be used for a University purpose. If the incentive received does not serve a University purpose, the department should not take advantage of the incentive.

42. Lost Receipts • Cardholder must contact merchant. • May be able to obtain a receipt from the merchant’s website. • Contact the bank for a duplicate receipt at 800-410-6465. • The bank cannot provide receipts under $25 that did not require a signature.

43. Record Retention • Original records are maintained in the OSU-OKC Purchasing Department • Records must be available for review by OSU Fiscal and Administrative Compliance. • Original records kept for 7 years. • No original records may be destroyed until approval is granted by the University Archivist or Record Retention Officer.

44. Lost or Stolen Pcards • Report lost or stolen cards to the bank immediately at 888-449-2273. Outside the U.S. call 509-353-6656. • Use of the card will be blocked. • A replacement card will be issued. • Cardholder may have to sign an affidavit if there were fraudulent charges.

45. Returning P-cards • Pcards are property of OSU. • Card must be returned upon termination, transfer, or retirement. • Must be returned when requested by cardholder’s supervisor, departmental administration, P-card Administrator, or Fiscal and Administrative Compliance. • When cancelled, the department must reclaim and destroy the card and process a Deletion Form for Pcard or Works User Access.

46. P-card Violations • Misuse of the p-card in any manner by a cardholder may result in revocation of the privilege to use the p-card, disciplinary action, termination of employment, and/or the pursuit of any legal action available to the University.

47. Hobby Lobby Tax Exemption • OSU was approached by Hobby Lobby and offered the opportunity to obtain their tax exempt identification card in order to expedite tax exempt purchases. This card can be used to make legitimate, non-contract business purchases from Hobby Lobby. • ItCannot be used for Ledger 9 taxable purchases made by Student Organizations. • You will need to give them OSU’s Hobby Lobby number. • The tax exempt number is 1047140209. • The HL number is 2800335. • You may need to provide an OSU Sales Tax Exemption Certificate and a copy of the email sent by Billie Watt to all cardholders regarding the Tax exempt card when obtaining your card. This email and the Tax Exempt Certificate can be obtained from Purchasing.

48. Links • Online Pcard Training • http://hr.okstate.edu/purchasing-card-training-pcard • Works http://payment2.works.com/works • Works Training Videos • http://purchasing.okstate.edu/works-training-videos • Payment Center http://www.centresuite.com • Anthony Travelhttp://www.concursolutions.com • Travel Portal Training Video http://travel.okstate.edu/fcm-travel-portal-training