Duties to be performed by individuals holding roles within the p-card program are identified in Section 12.0 of the UGA P-Card Manual. A brief summary is provided below but a review of the more comprehensive and detailed listing of the roles and their associated duties found in the Manual is recommended.
Other Mandatory Duties/Functions that may be performed by cardholder, approving official, Dean/VP/Department Head or reconciler
Adequate Documentation: As defined by the BOR BPM (Section 3.3.7, subsection 8): Cardholders must retain receipts for all purchases made on the p-card. The receipt should include vendor name, transaction amount, date, and an itemized list of items purchased. Copies or facsimiles of the original receipt may be acceptable if the original is not available. A screen-print or order confirmation email is required when making internet purchases, or a copy of an order-form that was mailed to a vendor to request an item. The screen print/order confirmation must include the shipping date and be signed as received. Receipts and supporting documentation shall be made available as needed for audit or review.
Propriety Review: A propriety review indicates that the purchase was reasonable, appropriate and necessary while also in compliance with p-card rules and regulations.
Personal Purchases: Personal purchases are defined as non-work related goods or services purchased solely for the benefit of the cardholder, the cardholder's family, or other individuals. This does not include goods or services purchased for communal use at a work site available to all employees.
Supervisory Capacity: The individual assigned as the Approver 1 must serve in a “supervisory capacity” to the cardholder. Supervisory capacity means that the approving official must have hiring, firing, and salary/raise decision making responsibilities for the cardholders assigned to him/her. Auditors will be looking to see if the approving official is in the supervisory chain of authority within the organization chart for each cardholder. Note: An exception to the Approver 1 serving in a supervisory capacity may be granted by UGA's PCard Program Administrator but will require the Dean/VP/Department Head to confirm that the non-supervisory approver or the Approver 2 has the required knowledge of the expense being reasonable, legitimate, necessary, and appropriate.
WORKS™: Under the Statewide Purchasing Card Program, Bank of America provides the State and all agencies with the WORKS™ Payment Manager application. This application is an online card management and reconciliation system. Card Program Administrators/Coordinators use this tool to order and cancel cards, set spending limites, and assign allowable Merchant Category Codes. UGA also uses the system to reconcile transactions as it allows cardholders and other designated individuals the online ability to review p-card transactions, allocate funds to the appropriate University account and object code, and conduct supervisory approval of the transaction. Reports regarding p-card use may be obtained through the system.
Responsible University Senior Administrator: Vice President for Finance & Administration
Responsible University Administrator: Procurement Officer
Policy Owner: Procurement
Phone Number: 706-542-2361
Series documents administration of credit cards and P-Cards issued to institutional staff and units. Records may include: applications; master monthly billing statements; individual card holders' statements; billing summaries; printouts including vendor analysis by code; number of charges and stores; use summaries; related correspondence.
Retention: 7 years, BOR 0472-03-013
For expenditures processed with grant funding, all documentation should be retained for the life of the grant plus seven (7) years. 0472-09-006
Reconciled billing packages signed by the Cardholder and Approving Official must be retained for a period of seven (7) years.
Question 1. Can the approving official and the department head be the same individual?
Answer 1. Yes. The department head may also act as an approving official.
Question 2. I’m transferring to another department, can I take my p-card with me?
Answer 2. No. If you will need a p-card to perform the duties associated with your new job, the new department head will need to submit a New P-Card Request Form to the p-card administrators.
Question 3. I am a cardholder, can I also serve as my own approving official?
Answer 3: No.