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Duties and Responsibilities of Individuals Having P-Card Roles


    Policy Statement
    The University of Georgia will comply with State Purchasing Division and Board of Regents regulations regarding the administration of the p-card program by requiring certain individuals to perform certain duties.  UGA has implemented these requirements along with some internal requirements in Section 12.0 of the UGA P-Card Manual.  Individuals with roles in p-card administration include: 1) Cardholder, 2) Dean/VP/Department head, 3) Approving Officials (Approver 1 and Approver 2), and 4) Reconciler.
    Reason for policy
    This policy is to ensure that the University maintains compliance with State Purchasing Division and Board of Regents p-card regulations associated with identifying the roles and respective duties of individuals who hold a p-card or are responsible for the administration of any aspect of the p-card program at UGA.
    Procedures

    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.

    1. Cardholder
      1. Attend initial training and complete an exam prior to receipt of new p-card.
      2. Complete refresher training annually or as often as directed by the Procurement Office.
      3. Record each transaction on a transaction log
      4. Ensure that merchants do not charge tax or provide a credit for inadvertent charges
      5. Provide adequate documentation for each transaction
      6. Sign and date the transaction log and monthly reconciled billing statement
      7. Report any personal charge immediately
      8. Notify, in writing, the Approving Officials, Dean/VP/Department Head and p-card coordinators in Procurement if terminating UGA employment or transferring to another department so the p-card can be cancelled.
    2. Dean/VP/Department Head
      1. Sole authority for assignment of p-cards and roles
      2. Approve the issuance of new cards which includes setting the single transaction and monthly credit limits
      3. Complete refresher training annually or as often as directed by the Procurement Office
      4. Ensure monthly review and segregation of duties
      5. Establish and maintain internal controls
      6. No less than annually, re-evaluate transaction and spending limits, and assess the continuing business need for each card issured within the department.
    3. Approving Officials (Approver 1 and Approver 2) (Required of both unless noted otherwise)
      1. Must serve in a “supervisory capacity” to the cardholder (Approver 1)
      2. Attend training prior to assuming the role of approving official
      3. Complete refresher training annually or as often as directed by the Procurement Office
      4. Review the p-card purchases of assigned cardholders on a regular basis (recommend weekly) (Approver 1 - may note review through 2nd level sign off in WORKS™ or entry of comments in WORKS™.
      5. Ensure a propriety review was conducted (Approver 1)
      6. Ensure cardholder has signed and dated both the monthly billing statement and any non-WORKS™ generated transaction log (Approver 1 or Approver 2)
      7. Sign the bank statement to indicate that reconciliation and review of transactions has been completed by an approving official (Approver 1 or Approver 2)
      8. Identify any policy violations, discuss such with cardholders, and report to either University Business and Accounting Services (personal misuse) or p-card coordinators in Procurement (all other violations).
      9. Ensure the p-card has been cancelled, all transactions signed off in WORKS™, and adequate documentation exists if cardholder is no longer employed by UGA or has transferred to a new department. (Approver 1)
    4. Other Mandatory Duties/Functions that may be performed by cardholder, approving official, Dean/VP/Department Head or reconciler

      1.  Complete refresher training annually or as often as directed by the Procurement Office
      2. Enter detailed comments in WORKS™ that describe the item/service purchased
      3. Change default account code in WORKS™, if necessary
      4. Allocate the object code in WORKS™
      5. Perform first level of sign off in WORKS™ (Cardholder or Reconciler)
      6. Perform second level of sign off in WORKS™
      7. Reconcile the monthly bank statement to the signed transaction log, receipts, invoices, and other supporting documentation
      8. Retain the reconciliation package.
    Forms/Instructions
    Additional contacts

    Jill Haag, Lynn Stephens 

    Phone Number: 706-542-2361

    Policy definitions

    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.  

    Responsibilities

    Responsible University Senior Administrator: Vice President for Finance & Administration 

    Responsible University Administrator: Procurement Officer 

    Policy Owner: Procurement 

    Policy Contact: Jill Haag, Lynn Stephens 

    Phone Number: 706-542-2361

    Record Retention

    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.

    FAQs

    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.