Purchasing Card Training Angelina Harward-Collard Plan Administrator Sharon Pierce Plan Administrator US Bank 1.800.344.5696

Purchasing Card Training: Overview What is a P-Card? How to Use Your Card Maintaining Your Card Protecting Your Card Online Demonstration

Purchasing Card Training: What

is A P-Card?

o An efficient, cost effective purchasing tool o Purchases under the small cost limit ($5,000) o Use in accordance with financial purchasing policies

Obtaining a Purchasing Card

Division Approval

Complete Application

Attend Training

Sign Employee Agreement

Obtain Card

Purchasing Card Training: Using

the Card

Purchases Under the Small Cost Limit: In-Store

Mail

Telephone

Fax

Internet Orders

*At the time of purchase OR upon receipt of an original invoice

DO NOT: o Use the card to bypass appropriate purchasing or payment procedures o Allow anyone else to use your card

Purchasing Card Training: Examples of Purchases Public Utility Charges Misc. Maintenance Requirements Office Supplies, Computer Supplies, Software Airfare, Rental Cars, Hotel Rooms, Registrations

REMINDER! Items must be less than the small cost limit (Policy 7021)

Subscriptions, Memberships, Books, Tapes, DVDS Meals-Requires Authorization

-Be sure to use Countywide Contracts when possible-

Purchasing Card Training: DON’T Use Your Card For… Items over small cost limit (don’t split orders!) Anything considered inappropriate use of County funds Internet auctions (must be approved) Personal use Cash advances or cash back Gift cards-unless for clients/customers Sales Tax

Purchasing Card Training: Limits

& Restrictions

Basic $10,000 monthly credit limit $5,000 per transaction limit (policy 7021)

Division Director may request higher monthly credit limit Merchant Category Codes (MCC)

Purchasing Card Training: Maintaining

Your Card

Receipts and Your Log Detailed receipts (signed)

Register with AccessOnline at https://access.usbank.com and download your monthly statement

Record all transactions on log

Log should match monthly statement & receipts (reconcile)

Keep all documentation for (4) four years: statements, logs, receipts

Purchasing Card Training: Maintaining

Your Card

Electronic Approval & Reallocation Process

Transaction Posts to Account

Reallocate Transaction (Cardholder or Fiscal Manager)

Approve Transaction

Send Transaction to Approver

Approver Gives Final Approval

Reconcile with Monthly Statement

No Further Action Required

 Once a transaction posts to US Bank it can be approved and reallocated - DON’T WAIT.  Approval does NOT affect payment-vendors are paid regardless.  If transactions are not approved online, a paper log with signatures MUST be submitted.  If transactions are not reallocated or allocated incorrectly, you will need to reallocate with a manual JV.

Purchasing Card Training: Maintaining

Your Card

Billing Cycle o Closes on the 22nd day of each month (unless weekend or holiday). o Reallocations AND approvals must occur within 8 (eight) calendar days.

REMINDER! If you do not approve your transactions online you MUST turn in a paper log with signatures.

Purchasing Card Training:

Disputed/Fraudulent Charges

Incorrect Transactions: Attempt to resolve with the vendor first. Report to US Bank within 60 days, if not resolved Fraudulent Charges- Report to US Bank IMMEDIATELY!

Notify Plan Administrator of any disputed/fraudulent charges as soon as possible.

Purchasing Card Training: Lost

or Stolen Card

Protect your card!

Contact US Bank IMMEDIATELY! Store the phone number for US Bank where you can retrieve it quickly Notify your supervisor

Notify Plan Administrator

Purchasing Card Training: Audit Random Audit

Receipts - Logs Invoices - Documentation Meal Reimbursement Forms

#1 Audit Finding: Receipts!

Purchasing Card Training: Discipline Disciplinary Action

Termination

Rescinding the Card

Purchasing Card Training: Terminate/Transfer Termination = Turn in your card Transfer = Does new division want you to have a card? Fiscal Manager is responsible to notify Plan Administrator

PURCHASING CARD QUESTIONS & SUPPORT Angelina Harward-Collard Plan Administrator 385.468.0303 [email protected] Sharon Pierce Plan Administrator 385.468.0306 [email protected]

US Bank Customer Service 1.800.344.5696

Merchant Category Codes (MCC Codes)

Salt Lake County Contracts & Procurement 2001 South State Street N4500 385-468-0300

If you attempt a purchase and it is declined, it could be a blocked MCC Code. Follow these steps: 1. Email Program Administrator detailing who the vendor is and what you are buying. 2. Make your purchase again the following day (it takes up to 24 hours to open the code). Resources US Bank Access Online: https://access.usbank.com

Tax Exempt Form/ W-9 Form: http://mayor.slco.org/finance/

Purchasing Card Manual/ Info: http://admin.slco.org/contracts/

Purchasing Card Policy 7035: admin.slco.org/humanresources/

Reminders  The card is for your use only- do not loan your card to anyone.  You are responsible for the card and all purchases made with the card.  We’re here to help!

Purchasing Card Quick Reference Guide Angelina Harward-Collard Plan Administrator 385-468-0303 [email protected] Sharon Pierce Plan Administrator 385-468-0306 [email protected] US Bank 1-800-344-5696 Toll-free, 24-hour, 7 days a week

Purchasing Card DOs:

Prevent Fraud and Theft

 DO use to pay for all small cost purchases as outlined in Policy 7021  DO use your card online, in stores, by phone, by fax, by mail  DO use your card at the time of purchase or upon receipt of an invoice  DO use your card for all purchases previously paid for with petty cash  DO get a detailed receipt for all transactions  DO use your card for all meals purchased under Policy 1020  DO report any fraudulent activity on your card as soon as possible  DO report your card lost or stolen as soon as possible  DO turn in your card if you leave your job at Salt Lake County

• Watch your wallets and purses. Do not leave them unattended at any time. Purchasing Card DON’Ts  DON’T pay sales tax  DON’T buy any meals unless you have the Meal Reimbursement Form signed  DON’T purchase anything until you have received approvals from your division/department as required  DON’T give your card to anyone else to use - not even another County employee  DON’T give out your card information to anyone calling you on the phone- always initiate the call

• Keep your card out of sight as much as possible. • Ensure that your card is signed on the signature panel on the back. • Ensure that you get your card back after every purchase. • Always check receipts when they are signed and keep a copy. • Report stolen or lost cards immediately to 1-800-344-5696.

Training Manual

Salt Lake County Purchasing Card Training Manual and Operating Standards

Angelina Harward-Collard Program Administrator Salt Lake County 385-468-0303 [email protected] U.S. Bank Customer Service 1-800-344-5696 Toll-free, 24-hour, 7 days- per-week

11/20/13

Sharon Pierce Program Administrator Salt Lake County 385-468-0306 [email protected]

Training Manual

1.0 Overview The purpose of the Salt Lake County Purchasing Card (P-card) Program is to provide an efficient, cost-effective method of purchasing and payment for small-dollar transactions. All cards are issued and utilized in accordance with a Department/Division or Elected Offices’ purchasing/financial policies. Your signature on the Cardholder Agreement indicates that you understand the intent of the program, have read Policy 7035, have attended a training session with the Program Administrator, and agree to adhere to the guidelines established for the program. Finally, remember you are committing County funds each time you use the p-card. This is a responsibility that cannot be taken lightly.

2.0 To Obtain A Card It is recommended that you read Policy 7035 before requesting a p-card. After receiving approval to apply for a p-card, complete an application. Indicate your office address on the form to receive statements and correspondence related to the program. Your Supervisor, Fiscal Manager, Division Director, and Department Head or Elected Official will need to sign the application. Submit to the Program Administrator to be processed. P-cards will be issued once the cardholder, supervisor, and fiscal manager have attended a training session. Cardholders must also sign an employee agreement indicating their acceptance and understanding of the policy. When you receive your card, sign the back of the card and always keep it in a secure place. Although the card is issued in your name, it is the property of the County and is only to be used for County purchases as defined in this document.

3.0 Using the Card The p-card is NOT intended to avoid or bypass appropriate purchasing or payment procedures. Rather, the program complements the existing processes available for small cost provisions in the County Ordinance. The p-card can be used for in-store purchases as well as mail, telephone, fax, and internet orders. You may use your card at the time of purchase or upon receipt of an original invoice. You are responsible for the security of your card and the transactions made with the card. The card is issued in your name and it will be assumed that any purchases made with the card will have been made by you.

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Training Manual

4.0 Purchases 4.1 Examples of when the Purchasing Card may be used:         

Items less than the small cost limit as defined in Policy 7021 in value and may not exceed the single or monthly limit set for each cardholder County-wide or agency contracts Miscellaneous maintenance requirements Office supplies, forms Subscriptions, computer supplies, software, books, video tapes Registrations for conferences or training anywhere in the US Travel costs, to include airfare, rental cars, and hotel rooms Any other item normally purchased under the small cost purchasing ordinance Meals as authorized in County Policy 1020

4.2 Examples of when the Purchasing Card may not be used:      

Any item exceeding the small cost limit in value (Do not split orders) Any merchant, product, or service normally considered to be inappropriate use of County funds Internet auctioning (unless approved by the Purchasing Agent) Personal use Cash advances or cash back. If an item is returned, it must be credited to the card. Do not accept cash for the return item. Gift cards unless purchased for clients/customers. Each division will have internal procedures approved by the program Administrator outlining the use and tracking of the gift cards

4.3 Sales Tax You should NOT pay sales tax. Your card states the County’s tax exempt number on it. If you find a receipt where you have paid sales tax, you need to have the charge credited and re-run without sales tax. In cases where the vendor refuses to refund the tax, please consult with your supervisor and fiscal manager as to how much time should be spent on this process.

5.0 Credit Limits and Restrictions 5.1 Credit Limits Each card has been assigned an individual credit limit of $10,000 per month, although limits vary based on the discretion of the Division Director or Department Director. If the limit is too low to accommodate monthly requirements, please contact your manager to re-evaluate your limit. If your manager agrees that it would be appropriate to raise your limit, your Division Director should send a written request to the Program Administrator in order to increase the monthly limit. 11/20/13

Training Manual 5.2 Blocked Merchant Category Codes (MCC) If you present your card to a supplier and the transaction is declined, call the toll free number on your card. U.S. Bank Customer Service will determine why you were declined. Some MCCs have been blocked from usage in the program. However, the Program Administrator can request a code be opened on a certain account if justified. If the decline is because of the MCC code, send a written request to the Program Administrator requesting the code be opened.

6.0 Receipts, the Log, and Monthly Reconciliation 6.1 Receipts When you purchase via phone, fax, e-mail, or other electronic means, print a copy of your order. Ask the supplier to include the receipt with the goods when the product is shipped to you. Cardholders must obtain detailed receipts, not total receipts. You must ensure that you use only known reliable sources when dealing with vendors via phone, fax, mail or e-mail when using your P-card.

6.2 Purchasing Card Transaction Log Record the purchase on the P-card Transaction Log. The log becomes an ongoing record of information about the transactions made on your card. In the log, record the date of the transaction, the name of the supplier, and identify the merchandise purchased and the dollar value of the sale. Any other important information about the transaction should be placed in the comments box.

6.3 Monthly Reconciliation Each cardholder will receive a statement identifying all transactions made against the card during the previous billing cycle. The County’s cycle is from the 23rd day of the month to the 22nd day of the next month. The statement will be mailed to you or can be downloaded via the US Bank website. The statement must be reconciled against your Log. The original receipts will be attached to the Statement. There is a four year retention schedule for purchasing card logs, receipts, and backup material.

6.3.1 Electronic Approval Process As soon as your transaction has posted to your account, please follow the instructions provided for approving transactions.

6.3.2 Paper Approval Process If you did not have your transactions approved electronically in the US Bank system you must submit a paper log. The Log must be signed by your Supervisor and Fiscal Manager to indicate approval. Original documents will be stored and retained in accordance with agency policy consistent with other financial documents. 11/20/13

Training Manual 6.4 Ratification All electronic copies of statements and transaction details are compiled by the Program Administrator within seven (7) calendar days after the billing cycle closes, which generally is the 30th day of the month. The Program Administrator will then review all charges and forward the completed log to the Director of Contracts and Procurement and the Mayor.

6.5 Reallocation of Charges 6.51 Electronic Reallocation As soon as a transaction has posted to a cardholders account at US Bank, it may be reallocated to the appropriate accounting codes. Some divisions may choose to have their cardholders perform this task and have their fiscal managers verify for accuracy and other divisions may have just the fiscal manager perform this task. Either process is allowable. If the reallocation of charges has been completed in the US Bank online system, no further action is necessary. Please follow the instructions for reallocation included in this manual as Attachment B.

6.52 Manual Reallocation If the reallocation of charges was not completed in the US Bank online system but approvals were performed in the US Bank online system, you may choose to reallocate your funds with a manual journal voucher after the expenditures have posted to your budget. Please contact the Mayor’s Financial Administration for instructions on manual journal vouchers. If both the approvals and reallocations were not completed in the US Bank online system, your fiscal manager will need to reallocate and the transactions using a manual journal voucher.

6.6 Payment The monthly payment to US Bank is paid with a wire transfer through the Auditor and Treasurer’s Office. You will not be required to pay your monthly statement using personal funds. The program does not impact your personal credit rating in any way. There is no annual fee for a card.

6.7 Disputed Transactions There may be occasions when items on your statement do not correlate with the entries in your log or your retained receipts (e.g. the amount of the transaction may be incorrect, or you may have a quality or service issue.) First, contact the supplier

11/20/13

Training Manual involved to try to resolve the error. If the supplier agrees that an error has been made, they will credit your account. If the supplier does not agree that an error has been made, initiate the dispute process either online or via the toll free number. You will be asked to submit information in writing so that US Bank can research the dispute. The amount on the next statement will be reduced by the amount of the disputed item until the transaction in question is resolved. Any transaction to be disputed must be identified to the Bank either in writing or online within 60 days of the statement date. Disputes will be resolved by the Bank within 90 days. You are responsible for the transactions identified on your statement. If an audit is conducted on your account, you are responsible for showing that the error or dispute resolution process was completed.

7.0 Discipline Failure to comply with the policy and Training Manual/Operating Standards established for this program may result in severe consequences. Consequences, ranging from disciplinary action, rescinding the card, or termination of employment will be invoked for improper use of the p-card at the discretion of agency management.

8.0 Lost or Stolen Cards The p-card is Salt Lake County’s property and should be secured just as you would secure your personal credit cards. If your card is lost or stolen, contact US Bank’s Customer Service Department immediately. Notify the Program Administrator and your Manager as soon as possible. Upon placement of your call, further use of the card will be blocked. Prompt action can reduce the County’s liability for fraudulent charges.

9.0 Audit Random audits may be conducted for card activity at any time by the Audit Division of the Auditor’s Office. Fiscal Administrators will review p-card activity in their Departments on at least an annual basis. The cardholder is responsible for the transactions identified on the statement. When an audit is conducted on the account, the cardholder must be able to produce receipts and proof that the transaction occurred.

10.0 Employee Termination If you transfer to another office or your employment is terminated with the County, you must turn in the card to your Fiscal Manager. It is the Fiscal Managers responsibility to notify the Program Administrator when an employee, who has been issued a card, leaves or is terminated from Salt Lake County’s employment. 11/20/13

U.S. Bank Access® Online: Reallocate to an Alternate Accounting Code Quick Reference

Reallocate to an Alternate Accounting Code 4. Click the Add Alloc link to add an allocation.

You can use this quick reference guide as a fast reminder of the basic steps for reallocating a transaction to an alternate accounting code (AAC).

5

6

1

5. Specify the allocation amount or percent to completely allocate the entire transaction. 6. Select the AAC for the additional allocation.

2

1. Select the check box for the transaction you want to reallocate to an AAC.

7

2. Click the Reallocate button.

7. Click the Save Allocations button. Note the A/Multiple designation.

3

¾Learn More:

For more detailed information, refer to the Transaction Management web-based training lesson and user guide available at: https://wbt.access.usbank.com Contact your Program Administrator for the most current passwords.

3. Select the AAC from the drop-down list.

4

©2008 U.S. Bancorp. All rights reserved. U.S. Bank Corporate Payment Systems is a division of U.S. Bank National Association ND. All other trademarks are the property of their respective owners. You may\ not reproduce this document without permission.

©2008 U.S. Bancorp

1-0

1

Transaction Approval Process

View Transactions The first step in using the TAP function is to access a list of your transactions, as you do for other transaction management functions.

1

To view transactions: 1. Select the Transaction Management high-level task. The Transaction Management screen displays. 2

Click a link to view transactions for the previous cycle, transactions that are not yet approved, or transactions that are not yet matched to an order, payment request, or payment instruction.

2. Click the Transaction List link. The Transaction Management: Search and Select an Account screen displays.

Approver

7

Transaction Approval Process

T i p ! If you have access to only one account you will go directly to the Transaction Management: Transaction List screen after selecting the Cardholder Transaction Management link. Otherwise, you will need to select which account you want to work with.

3

4

5

3. Type full or partial search criteria in one of the Search fields (e.g., Account Number, Last Name): 4. Click the Search button. The accounts that match your search criteria display at the bottom of the screen. 5. Select the Product Name link (e.g., Corporate Card) for the desired account. The Transaction Management: Cardholder Transaction List screen displays. By default, the current cycle is selected.

Approver

8

Click the Advanced Search link to search for Transaction Approval Process a specific transaction or set of transactions. Click Switch Accounts to switch accounts

6a

6b

6c 6d

7 8

6. Filter your transactions by any of the following criteria: a. Select a cycle date from the Billing Cycle End Date drop-down list. b. To filter by transaction amount, select a qualifier (e.g., =, Exact, or All) from the Transaction Amount drop-down list and type an amount in the Transaction Amount $ field. c. Type a purchase ID in the Purchase ID field, if desired. d. To filter the list by status, select an approval status, pull-back eligibility status, match status, reallocation status, and/or reviewed status. 7. Select the number of transactions to display from the Display drop-down list. 8. Click the Search button. The transactions that match your filtering criteria display.

Approver

9

Transaction Approval Process

T i p ! From this screen, you can perform transaction management tasks described in the Access Online: Transaction Management user guide. Once you have completed any necessary transaction management tasks (e.g., reallocated the transaction), you are ready to approve the transaction.

Approver

10

Transaction Approval Process

L e a r n M o r e : Your screen may also have additional icons displayed to indicate the availability of level II and level III data and/or to indicate if the transaction has been extracted. Note the II icons and the E icons in the sample screen below. If a transaction does not have a II or III icon, then only basic, level I data is available. For detailed information, refer to the Access Online: Transaction Management user guide.

These icons indicate the type additional detail available and if the transaction has been extracted.

For detailed information on marking transactions for extract (if you are responsible for that task), refer to the Access Online: Marking Transactions for Extract user guide.

Approver

11

Transaction Approval Process

Approve a Transaction As an approval manager, you can approve a transaction from the list of transactions on the Transaction Management: Cardholder Transaction List screen. You can also approve a group of transactions together, as long as you are forwarding them to the same approval manager.

1

2

To approve a transaction from the transaction list: 1. Select a check box for a transaction with a Pending or Pulled Back status.

Tip!

You can select multiple transactions, but be sure they are all going to the same place. Also, you can select the Check all shown link if you want to approve all the displayed transactions and they are all going to the same approval manager.

2. Click the Approve button. The Transaction Management: Approve Transaction(s) screen displays.

Approver

14

Transaction Approval Process

3

If you select multiple transactions, the number and dollar value of all the transactions display.

T i p ! If you are selecting an approval manager for the first time, you will need to search and select an approval manager. As you select approval managers, the system builds a drop-down list for you. Once the system creates this list, you can simply select an approval manager name from it. Also, once you select the same approval manager four times, the system will set that approval manager as your default approval manager. You can also manually specify a default approval manager. 3. Click the Select Approver link. The Approve Transaction(s): Search and Select an Approver screen displays.

Approver

15

Transaction Approval Process

4a 4c

4b

4. To search for an approval manager: a. Type search criteria in the Last Name field and/or the First Name field to search for a specific approval manager. –Or– b. Leave the fields blank to return a complete list. c. Click the Search button. A list of approval managers who match your search criteria displays.

Approver

16

Transaction Approval Process

5

6 7

5. Select the radio button for the approval manager you want to forward your approved transaction to. 6. If desired, select the Set selection as your default approver check box to make the selected person your default approval manager. 7. Click the Select Approver button. The Transaction Management: Approve Transaction(s) screen displays with your selected approval manager in the Approver’s Name field.

Approver

17

Transaction Approval Process

Click Switch Approver if the name in the Approver’s Name field is incorrect.

8

T i p ! If you had selected multiple transactions, they will all go to the listed approval manager. Also, if you selected a group of transactions, but decide at this point to send to different approval managers, click the Cancel button to return to the transaction list and revise your selections. 8. Click the Approve button. The system forwards the approved transaction(s) to the specified approval manager and includes your transaction in the e-mail summary of transactions that goes to the approval manager. You return to the Transaction Management: Cardholder Transaction List screen, on which a confirmation message displays and the transaction’s status displays as Approved.

Tip!

You cannot approve a transaction without selecting an approval manager. If you try to, the system displays an error message. Simply select an approval manager and then click Approve. Note the error message.

Approver

18

Transaction Approval Process

Note the confirmation message.

Note the Approved status.

9. Repeat steps 1–8 for all remaining transactions you wish to approve and forward.

Approver

19

Transaction Approval Process

Pull Back a Transaction You can pull back a transaction before the approval manager you forwarded the transaction to has approved, rejected, or modified (e.g., reallocated) the transaction. After an approval manager takes action on a transaction, the transaction belongs to the current approval manager and you can no longer pull back the transaction.

1

2

To pull back a transaction: 1. Select the Eligible for Pullback option from the Pull Back Eligibility drop-down list. 2. Click the Search button. Transactions that you can pull back display at the bottom of the screen.

Approver

20

Transaction Approval Process

3

4

3. From the list of transactions, select a check box for a transaction with an Approved status. 4. Click the Pull Back button. A confirmation message displays and the status changes to Pulled Back.

Note the Pulled Back approval status.

Approver

21

Transaction Approval Process

L e a r n M o r e : You can now modify the transaction (e.g., reallocate, add line item information) as described in the Access Online: Transaction Management user guide. After you modify the transaction, repeat the steps in Approve a Transaction on page 14 to approve and forward the transaction again.

Approver

22

Transaction Approval Process

Manage a Rejected Transaction The approval manager you forward a transaction to may reject a transaction. When an approval manager rejects a transaction, the system requires the rejecting approval manager to provide a reason and/or comments, so you know how to modify the transaction to make it acceptable. After you modify the transaction, using the transaction management functions (refer to the Access Online: Transaction Management user guide), you can re-approve and forward the transaction. Depending on your organization’s internal procedures, you may send the transaction back to whomever rejected it you, or you may send it back up the chain, beginning with your approval manager. For example, you send a transaction to your approval manager, Richard Anderson, and he approves the transaction and sends the transaction to Kate Jones, who rejects the transaction back to you to reallocate. Once you reallocate the transaction, you might need to send it to Richard again for approval or you might send to back directly to Kate for final approval. Whether you send to Richard or Kate depends entirely on how your organization handles your internal transaction approval procedures. If you are uncertain which approval manager to resend a rejected transaction to, check with your program administrator.

1

2

3

To manage a rejected transaction: 1. Select Rejected from the Approval Status drop-down list. 2. Click the Search button. 3. Clicked the Rejected link for the transaction you want to work with. The Transaction Management: Transaction Detail screen displays.

Approver

23

Transaction Approval Process

4

This transaction has been rejected for 1–Incorrect accounting code allocation and 7–Other with comments (reallocate to sales).

These keys explain the approval action and approver modification codes.

5

4. Review the codes (e.g., 1, 2, 3), modifications (e.g., A, C, U) and comments for the transaction using the on-screen keys. 5. Click the Back to Transaction List link. You return to the Transaction Management: Cardholder Transaction List screen. 6. Follow the instructions from the approval manager (e.g., reallocate the transaction to the sales department). Refer to the Access Online: Transaction Management user guide if you need assistance with transaction management functions. 7. Follow the steps in Approve a Transaction on page 14 to re-approve and forward the modified transaction.

Approver

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Transaction Approval Process

View Approval History If you want to see the history of a transaction, you can view the approval history for a specific transaction on the Approval History tab. The Approval History tab provides an audit trail, including the name of each approval manager and what action each approval manager took related to the transaction.

1

To view approval history: 1. Select the link in the Approval Status column for the transaction you want to view the approving history of. The Transaction Management: Transaction Detail screen displays with the Approval History tab open.

Approver

25

Transaction Approval Process

Note the cardholder approver and the current pending approver.

2

The Approval Actions table lists all approvers, their actions, and the date and time of their actions.

3

2. Review the approval action information. 3. Click the Back to Transaction List link. You return to the Transaction Management: Cardholder Transaction List screen.

Approver

26

7035 SALT LAKE COUNTY COUNTYWIDE POLICY ON PURCHASING CARDS AUTHORIZATION AND USE

Purpose – The purpose of this policy is to establish a policy and related procedures for the authorization and use of the County purchasing card.

Scope – County Agency Management may designate one or more employees as authorized purchasing card holders to facilitate making purchases authorized by this policy and other referenced policies. Generally, a purchasing card should be used to facilitate small dollar-value and/or high-volume transactions.

Reference – County Code of Ordinances § 3.15 to 3.28 Countywide Policy #1019 – “Authorization and Payment for Travel-Related Expenses.” Countywide Policy #1020 - “County Meals.” Countywide Policy #1202 – “Authorization and Processing of Certain Payments.” Countywide Policy #1305 - “Processing of Unauthorized Payments (Claims) the County.”

Against

Countywide Policy #7021- “Small Cost Purchasing Procedures” Definitions – County Agency (Agency) – Any elected office, executive branch department, division, or other subdivision of County government. County Agency Management (Agency Management) – With respect to their own individual offices or departments, any of the following or their designees: County Mayor, County Executive Department Directors, County Elected Officials, Division Administrators, or the County Council (as a whole.) Cardholder Agreement – The agreement entered into between the Cardholder and the County setting forth terms and conditions for use of the P-Card by the Cardholder. Purchasing Card (P-Card) – A charge card that allows goods and services to be procured without utilizing a traditional purchasing process. Purchasing Card Holder (Cardholder) – A County Agency-designated employee authorized to use a P-Card to facilitate the purchasing process for goods and services. Purchasing Card Issuer (Issuer) – A bank or financial institution that issues P-Cards and maintains records of P-Card transactions for P-Card Holders 1

7035 Purchasing Card Program Administrator (Program Administrator) – An employee(s) designated by the Division of Contracts and Procurement to coordinate and administer the authorization and use of County P-Cards for all County Agencies. 1.0

2.0

3.0

Obtaining a P-Card 1.1

The application form for obtaining a P-Card shall be completed by the applicant/Cardholder, indicating the authorized single-purchase and/or monthly spending limits. The application shall be signed by the applicant’s supervisor, the Agency fiscal manager, and the Agency division director or elected official, and submitted to the Division of Contracts & Procurement.

1.2

The P-Card shall be issued in the name of the authorized applicant/Cardholder, who is solely responsible for its use.

1.3

The cardholder agreement with the County shall be signed by the Agency-designated applicant /Cardholder. The Cardholder, their supervisor, and the Agency fiscal manager shall attend P-Card training provided by the Division of Contracts and Procurement.

1.4

Any Cardholder training materials and usage guidelines related to the use of a County P-Card are, by reference, incorporated as part of this policy, and shall be reviewed, understood, and followed by the Cardholder, their supervisor, and the Agency fiscal manager prior to use.

Using the P-Card 2.1

Immediately, upon receipt of the P-Card, it shall be signed by the Cardholder.

2.2

Thereafter, the Cardholder shall be responsible for authorized and allowable use and safeguarding of the P-Card.

2.3

Allowed purchases, as outlined in Section 3.0, shall not exceed the single-purchase or monthly limit set for each Cardholder, unless authorized by the County Purchasing Agent in writing.

2.4

Allowed purchases, as defined in Section 3.0, may be made in-store, by mail, by phone, by fax, or by means of the Internet.

2.5

Cardholders will comply with all P-Card training documents provided by the County Division of Contracts & Procurement.

Allowed P-Card Purchases 3.1

Small Cost Purchases. Use of a P-Card for transactions covered by Countywide Policy #7021, “Small Cost Purchasing Procedures” is allowed.

3.2

Meal Purchases. Use of a P-Card for transactions covered by Countywide Policy #1020 “County Meals” is allowed.

3.3

Airfare, Hotel, and Rental Car. Use of a P-Card for transactions covered by Countywide Policy #1019 – “Authorization and Payment for Travel-Related Expenses” is allowed.

3.4

Public Utility Charges. Use of a P-Card for payment of County Agency utility charges is allowed. 2

7035

4.0

3.5

Gift Cards for Clients and/or Customers. Use of a P-Card for purchasing gift cards is allowed and shall be governed by each County Agency’s internal procedures outlining the purchase, use, and internal controls over gift cards.

3.6

Purchases Authorized by the Purchasing Agent. Use of a P-Card for any purchase authorized in writing by the County Purchasing Agent is allowed.

Prohibited P-Card Purchases 4.1

5.0

6.0

Use of a P-Card for making the following transactions is prohibited: 4.1.1

Sales Tax on P-Card Purchases. County purchases are exempt from sales tax. Therefore, if sales tax is mistakenly paid and the tax to recover is worth the cost of the recovery effort, the Cardholder shall take actions to obtain a credit to the P-Card account for the tax paid. Otherwise, the Cardholder may be held responsible, at the discretion of their County Agency Management, for reimbursing the County for the amount of the sales tax.

4.1.2

Cash Advances. Use of P-Cards to obtain cash advances is prohibited.

4.1.3

Personal Purchases. Use of a P-Card for personal purchases is prohibited.

4.1.4

Split Purchases. Splitting a single purchase into two or more small purchases to disguise the purchase of “related items” which would exceed the authorized limit for small purchases is not allowable. (“Related” items include, for example, items purchased for a related event, or purpose, or as an essential part or element of an item of equipment.)

4.1.5

Unauthorized Purchases (Claims). Claims made for payment for goods and services which were not documented by a contract or purchase order, and do not qualify as an "Emergency Procurement,” shall not be paid using a P-Card. Procedures for settling claims are outlined in Countywide Policy #1305 – “Processing of Unauthorized Payments (Claims) Against the County.”

4.1.6

Purchases by an Employee not Designated as an Authorized Cardholder. The Cardholder is solely responsible for the use of the P-Card issued in their name and purchases by anyone other than the Cardholder, personally, are prohibited.

4.1.7

Internet Auction Purchases. Use of the P-Card for purchases of County goods and services using Internet Auction sites, are prohibited by this policy unless specifically authorized by the County Purchasing Agent.

Credit Limits 5.1

Each P-Card shall have a monthly credit limit, as requested by Agency Management, and approved by the County Purchasing Agent. Each P-Card shall also have a pertransaction limit not to exceed the small-cost purchase limit, with the exception provided in Section 2.3 above.

5.2

To increase the monthly or per-transaction credit limit, Agency Management must submit a written request to the Program Administrator in the Contracts & Procurement Division.

P-Card Account Reconciliation and Records Retention 6.1

Original itemized receipts showing the detail of the goods and/or services purchased 3

7035 shall be retained and maintained for inspection by the Cardholder. The Cardholder shall provide the Agency fiscal manager unrestricted access to the receipts for review.

7.0

8.0

6.2

The Cardholder shall reconcile original receipts with the Issuer’s statement of monthly activity, and note any items of reconciliation that require further documentation or inquiry.

6.3

The Issuer shall be notified by the Agency of any disputed transactions within 60 days of the Issuer’s statement date. The Program Administrator shall also be notified. Disputed items should be noted on the P-Card transaction log or in the bank online system.

6.4

The Agency fiscal manager or designee shall be responsible for properly allocating and/or classifying the charges made by the Cardholder to the appropriate object of expense using either the Issuer’s online system or the County’s financial system.

6.5

A signed transaction log shall be requested from the Cardholder by their Agency fiscal manager in the event that the transactions were not approved electronically through the Issuer’s online system. The Agency may be required to forward a copy of the log to the Program Administrator.

6.6

County records, including itemized receipts, quotes, and other supporting documentation discussed in this policy, will be maintained pursuant to the Government Records Access and Management Act, §63G-2-101 et.seq., Utah Code Annotated, and in compliance with County Ordinance §2.82, Records Management. Therefore, these supporting documents and materials shall be retained according to the general accounting retention schedule either on-site or at the County Records’ storage warehouse.

Discipline 7.1

Failure to comply with this policy and the P-Card operating standards may result in discipline including, but not limited to, rescinding the P-Card and/or terminating employment.

7.2

County Agency Management or the Purchasing Agent may rescind a P-Card at any time.

Lost or Stolen Cards 8.1

9.0

Audits 9.1

10.0

If a P-Card is lost or stolen, the Issuer, the Cardholder’s supervisor, Agency fiscal manager, and the Program Administrator shall be notified immediately.

Audits of the P-Card system may be conducted at any time. Agency fiscal managers shall review P-Card activity and compliance with this policy at least annually.

Transfer or Termination of Cardholder

10.1

Upon notification by County Agency Management of a Cardholder terminating their County employment or their transfer to another County Agency, the Cardholder’s fiscal manager shall take possession of their P-Card and any outstanding original receipts that have not been reconciled. The Agency fiscal manager shall immediately notify the Program Administrator of the Cardholder’s pending termination or transfer to another County Agency. 4

7035 APPROVED and PASSED this 28 day of June, 2011.

SALT LAKE COUNTY COUNCIL

_______________________________________ Max Burdick, Chair Date ATTEST:

______________________________ Sherrie Swensen, County Clerk APPROVED AS TO FORM:

_______________________________________ District Attorney’s Office

5

Date

1020 SALT LAKE COUNTY COUNTY-WIDE POLICY ON COUNTY MEALS Purpose To provide guidelines and limits on charges, including reimbursable expenses incurred by the County while hosting officials and guests of the government on a recurring or one time basis. If meals, refreshments, or other food are served at functions where only employees attend, the food should not be provided at County expense, unless specifically approved by the Elected Official or as authorized by the Department Director. 1.0

2.0

Functions Where Expenditures are Permissible 1.1

Meetings of a Board, Council, Task Force, or Committee.

1.2

Functions of an exigency nature, which could not be anticipated where food costs must be incurred in the line of duty.

1.3

Meetings at conventions, conferences and seminars where an employee is representing the County.

1.4

Other functions or situations specifically authorized by the Elected Officials, and Department Directors such as meetings involving food costs with individuals who are not paid County employees.

1.5

Agencies are authorized to spend up to $200 for food for use at a retirement event for an employee.

Specific Approval Criteria For Functions Incurring Charges 2.1

The meeting must have a County government purpose. 2.1.1

Special circumstances may occur when an employee is in position to buy a meal(s) for non-employees, without prior approval, where a definite advantage to the County may accrue. Examples of specific situations where this might occur would include but not be limited to the Utah State Legislature, U.S. Congress, NACo or UAC meetings.

2.2

On-going Boards, Councils, Task Forces, or Committees where food is provided and where expenditures will be requested must receive prior approval to provide food. The organization staffing said Board, Council, Task Force or Committee shall be responsible for requesting approval from the Elected Official or Department Directors.

2.3

The primary purpose of the meeting must be to transact County business or to receive or give information that is beneficial to the County. 2.3.1

The primary purpose may not be merely good will. 1

1020

3

2.3.2

The meeting must be of a clear government nature and not for the purpose of furthering personal or social relationships between the employee(s) and guest(s) or the County and guest(s).

2.3.3

Expenditures will not be paid when the meeting between the County and guest(s) or the employee(s) and guest(s) occurs when there is little or no probability of engaging in the active conduct of government business such as meetings at night clubs, sporting events or essentially social gatherings.

2.3.4

Expenditures will not be paid for friends, relatives or spouses of employees attending a meeting with the employee, even when the purpose of the meeting is to transact county business.

Specific Approval Criteria For Guests/Employees Incurring Charges 3.1 All County Board, Task Force, or Council members must be serving without compensation or per diem expenses that would normally cover meals. 3.1.1

County employees acting as staff to groups may be included in meals/snacks served to those groups when assigned to attend specific meetings of those groups.

3.2 Employees attending conferences, seminars, or conventions must not be receiving per diem expenses that would normally cover meal costs. 4

5

Limits on Expenditures 4.1

It is the responsibility of the Elected Official or Department Director to monitor expenses and determine reasonableness for the meal.

4.2

No charges relating to serving or consumption of alcoholic beverages may be included in payment requests unless previously approved by the County Mayor.

Procedures to Obtain Approval 5.1 To obtain prior approval (as referred to in 2.2) the requesting organization should submit an explanation of the function where food will be made available including frequency of the meetings, locations, type of meeting (breakfast, lunch, dinner) purpose, attendees, and the County organization responsible for arranging the meeting. The Department Director or Elected Official will then set the budget according to a reasonable estimate of the cost of the function. 5.2 If by the nature of the function the requesting organization could not anticipate the charge before the function takes place (e.g., emergency meals provided to fire fighters etc.); this type of "after-the-fact" approval will be subject to the policy requirements contained herein; payment will be made as explained in 6.1.

6

Processing Payment Requests 6.1 All requests for payment (including reimbursements from petty cash accounts) shall be submitted with the attached form which contains: the date of the meeting; the location of the meeting; the type of meeting, whether a breakfast, lunch, or dinner; certification of the purpose of the meeting and the group attending in relation to county business; the total number of 2

1020 attendees, with employees separated from other attendees; the total payment amount requested; the signature of the person submitting the request; the date the request was signed; the signature of the Division or Department Director or Elected Official approving the request; the date approved by the official; and a copy of the bill or receipt. 6.1.1

The method of payment shall be made in the following manner which depends on the amount of payment as follows: 6.1.1.1 Functions costing $200 or less (total may include miscellaneous purchases of cups, napkins, drinks, etc.) may be paid from authorized petty cash or imprest accounts. 6.1.1.2 Functions costing greater than $200 will be paid by means of an entry into the M & D system using the “VR” automated payment program through the Auditor’s Office. These need not go through Contracts & Procurement Division since there is no “purchasing” review of these transactions. These are known as “Auditor Direct Payments.” (The total may also include miscellaneous purchases of cups, napkins, drinks, etc., which are reimbursed out of petty cash.) 6.1.1.3 When recurring payments will be made to the same vendor, the VR system may again be used by setting up a blanket order for each different vendor.

7

General Exceptions To This Policy 7.1 County organizations whose circumstances differ widely from those envisioned in this policy should submit a special policy on food and entertainment to the County Council for consideration and approval. 7.2 Special food and entertainment policies must be approved by the Department Director or Elected Official before submission to the County Council. 7.3 County organizations may provide for food and beverages at special training and educational events if the primary purpose of the activity is to enhance the organization’s ability to perform their government functions. Included within this exception would be staff meetings or organizational meetings with a training function not occurring more often than once a month.

APPROVED and PASSED this 30 day of August, 2005. SALT LAKE COUNTY COUNCIL __________________________________ Michael Jensen, Chair

ATTEST: ___________________________ Sherrie Swensen, County Clerk APPROVED AS TO FORM: ____________________________________ District Attorney’s Office Date 3

MEAL REIMBURSEMENT FORM

8/95

DATE OF MEETING: TYPE OF MEETING:

1020(Rev)

LOCATION: BREAKFAST

LUNCH

SNACK

DINNER

PURPOSE OF MEETING:

ATTENDEES:

Employees (Number)

Others (Number)

I, __________________, certify that the purpose of this meeting was approved County business.

TOTAL NUMBER OF ATTENDEES: _________ REQUESTED REIMBURSEMENT AMOUNT (INVOICE TOTAL): _________

COST PER PERSON (total divided by attendees): ___________

SIGNATURE OF EMPLOYEE CERTIFYING REQUEST

REIMBURSEMENT DATE

Elected Official, Division or Department Director

DATE APPROVED

NOTE: PLEASE ATTCH BILLS OR RECEIPTS. THIS FORM MUST ACCOMPANY ALL REQUESTS FOR MEAL COST REIMBURSEMENT OR PAYMENT.

Dear Purchasing Cardholder Salt Lake County, in partnership with U.S. Bank, is excited to announce the deployment of AccessOnline. U.S. Bank AccessOnline is a new, exclusive web-based electronic program management tool that provides our company’s cardholders with quick access to their complete account information enabling individuals to view their account activity and billing statements online! In addition to making individual account management easier, AccessOnline also provides significant benefits to our entire organization. AccessOnline will aggregate all our purchasing information into one comprehensive database enabling our company to better manage purchasing activities and drive cost savings. By now I am sure that you are anxious to begin utilizing AccessOnline but first you need to get registered. AccessOnline self-registration empowers you to create your own User ID and Password and is easy to use. Just like the rest of the AccessOnline features, self-registration has been designed to be intuitive; however, to ensure a positive experience, here are a few helpful hints: 

Go to: https://access.usbank.com and click on the “Register Online” link



When asked to enter your company short name, please use SLC



Enter your credit card number and expiration date



ZIP/Postal Code must exactly match what is on your billing statement –– or you will receive an error message



Phone and Fax number format: No dashes, hyphens, parenthesis or spaces (i.e. 6121234567)



User ID’s must be 7 to 12 characters in length and can be alpha and/or numeric. User ID’s must also be unique; try to think of a distinctive ID (i.e. if your name is John F Smith try the User ID jofsmith3)



Passwords must be 8 to 20 characters in length, with at least one alpha and one numeric character



User Verification is used to authenticate your account if you forget your User ID or Password



When establishing your profile, you must click “Additional Account” to enter more than one card



DO NOT CLICK “CONTINUE” until you are finished entering all cards you wish to register!



When entering information in self-registration, if any of the entered information is not valid the system returns an error message. You have three attempts to correct the information. If all three attempts fail, the account with incorrect information will be locked out from self-registration. You will need to contact U.S. Bank Customer Service at 1-877-887-9260 to unlock your account

Welcome to AccessOnline! If you have any questions, please call me at 468-2499 or the U.S. Bank Customer Service Desk at 1-877887-9260.

Sincerely,

Angelina Harward-Collard Operations Manager Purchasing Card Program Assistant Administrator Salt Lake County Contracts & Procurement

SALT LAKE COUNTY PURCHASING CARD TRANSACTION LOG Statement Closing Date:____________________________________ Cardholder's Name:

Phone: Supervisor's Name:

PURCH DATE

SUPPLIER

MATERIAL DESCRIPTION

Division:

PURCH

OBJ

Activity

AMOUNT

CODE

CODE

Comments

TOTAL ENCLOSE ALL MONTHLY RECEIPTS, MONTHLY STATEMENT AND DISCREPANCY FORMS Cardholder's Signature____________________________________

Supervisor's Signature: Fiscal Manager's Signature:______________________________________________

Policy 7035 Employee Agreement to Accept a Purchasing Card The Purchasing Card represents the County’s trust in you. You are empowered as a responsible agent to safeguard the County’s assets. Your signature below is verification that you have attended a training session, understand the Training Manual/Operating Standards, understand Policy 7035 and agree to comply with them as well as the following responsibilities: 1.

I understand the card is for County-approved purchases only, and I agree not to charge personal purchases.

2.

Improper use of this card can be considered misappropriation of County funds. This may result in disciplinary action, up to and including termination of employment.

3.

If the card is lost or stolen, I will immediately notify U.S. Bank by telephone. I will confirm the telephone call by notification to my supervisor, Fiscal Manager, and the Program Administrator.

4.

I agree to surrender the card immediately upon termination of employment, whether for voluntary or involuntary reasons.

5.

The card is issued in my name. I will not allow any other person to use the card. I am considered responsible for any and all charges against the card.

6.

All charges will be billed directly to and paid directly by the County. The bank cannot accept any monies from me directly, therefore any personal charges billed to the County will be considered misappropriation of County funds.

7.

As the card is County property, I understand that I may be periodically required to comply with internal control procedures designed to protect County assets. This may include being asked to produce the card to validate its existence and account number. I may also be asked to produce receipts and statements to audit its use.

8.

I will receive a Monthly Reconciliation Statement, which will report all activity during the statement period. Since I am responsible for all charges (but not for payment) on the card, I will resolve any discrepancies by either contacting the supplier or the bank.

9.

I will turn in my log in a timely manner after the billing cycle closes in order to give time for my Supervisor and Fiscal Manager to review all charges. I understand that all approvals and reallocations of the accounting codes need to be completed in the Financial System within seven (7) calendar days of the closing of the billing cycle.

10. I understand the Purchasing Card is not provided to all employees. Assignment is based on my need to purchase materials for efficiency in my work. My card may be revoked based on change of assignment or location. I understand that the card is not an entitlement nor reflective of title or position.

____________________________ Employee Signature ___________________________ Employee Printed Name Date:______________________ Revised 2.15.13