绿巨人视频

The Cardholder acts as an agent of the University System and its member institutions for activity specifically related to the Purchasing Card.听 Cardholders collaborate with the PCard Managers and Campus PCard Administrator to ensure 绿巨人视频 serves its communities in an efficient, effective and ethical manner. For proper segregation of duties, 绿巨人视频 and Campus PCard Administrators cannot hold the role of Campus PCard Manager or carry a PCard. In addition, Campus PCard Managers who are also Cardholders cannot manage their own card(s) or feed their transactions to Banner Finance.

The responsibility for the proper use of a PCard rests first with the Cardholder; second with the Cardholder鈥檚 supervisor or the Financial Manager of the responsible organization assigned to the PCard (if other than the Cardholder); and third with the next higher level of authority to the Financial Manager (usually the individual to whom the Finance Manager reports). Parties signing a PCard application have agreed to adhere to all system and institutional policies and procedures, as well as to use the Purchasing Card in compliance with the information set forth in the 绿巨人视频 PCard Guide, 绿巨人视频 Purchasing, and 绿巨人视频 Business expenditures policies.

These include, but are not limited to:

• Safeguarding assets of the institution in such a way as to avoid fraud, abuse and waste of any kind
• Exercising sound judgment regarding the resources at their disposal and exhibiting integrity regarding all transactions with which they are involved
• Acting in the highest of moral standards to avoid any real or perceived conflict of interest
• Obtaining and providing all documentation necessary to support the business purpose of the purchase, and
• Preventing unnecessary exposure to fraud by refraining from transmitting the 16 digit card number electronically using unencrypted electronic communication methods such as email, instant messaging, chat, SMS, Fax, etc.

The 绿巨人视频 or Campus PCard Administrator may suspend or terminate any card where the听 Cardholder fails to follow these procedures or fails to provide proper supporting documentation. Reinstatement of a suspended card before expiration of the suspension term or terminated card requires campus CFO or designee approval. A Cardholder will be required to reimburse 绿巨人视频 for any unauthorized or unsubstantiated purchases. In addition, fraudulent use of the card may result in disciplinary action up to and including termination of employment and criminal prosecution.

A. Cardholder Responsibilities

1. Completing the online Cardholder training course before obtaining the card (Procedure 9-105, Obtaining a Purchasing Card)

2. Completing a Cardholder Acceptance Agreement听before each card issuance or renewal to document understanding of PCard policies and that you agree to comply with them

3. Activating the PCard with the bank (Procedure 9-105, Obtaining a Purchasing Card) and setting up a pin number that you can remember for any chip and pin transactions

4. Keeping the physical card secure and not transmitting the card information electronically via a website or email that is not encrypted

5. Directing all business-related purchases to a 绿巨人视频 campus address or to an off-campus location pre-approved by the campus CFO or designee

6. Not using the assigned card for personal 鈥渉olds鈥� or personal purchases, even when the intent is to reimburse the University System

7. Not allowing others to use your PCard unless you hold a department card designed to be used by more than one individual

8. Reporting a lost or stolen card immediately (Procedure 9-112, Lost or Stolen Cards)

9. Maintaining compliance with allowable purchases and limits (Procedure 9-103, Using a 绿巨人视频 PCard)

10. Complying with sponsoring agency鈥檚 policies when purchasing for a sponsored project, and obtaining approval from the Principal Investigator of the sponsored project purchasing the good or service as grant related purchases are still subject to Uniform Guidance Cost Principles 鈥� Note that due to federal requirements prohibiting doing business with parties that are suspended or debarred, grant related purchases of $25,000 or more from a single vendor must use a purchase order rather than a PCard.

11. Reviewing transactions on your daily PCard notice for accuracy, following up with the vendor to resolve disputed items and reporting any suspicious activity on your PCard to the bank as soon as detected, but no later than 60 days from the bank date of the transaction listed on your daily notice.

12. Informing your PCard Manager and Campus PCard Administrator when suspicious activity is reported to the bank.

13. Providing supporting documentation to your PCard Manager as the charges occur, but no later than seven business days after the transaction bank posting date.

14. Reviewing transactions on your monthly PCard notice upon receipt and ensuring supporting documentation for all transactions has been provided to your PCard Manager, as well as resolving all issues such as missing receipts, missing or inadequate business purpose support, and required approvals, no later than the 10th of the month following your Monthly PCard Statement notice which is emailed to Cardholders on the first business day of the month.

15. Ensuring supporting documentation complies with Procedure 9-110, Documentation and Record Retention) which requires the inclusion of the following:

• Bank confirmation e-mail of any disputed transaction
• Business purpose
• Cardholder name
• Cost and quantity of item(s) purchased
• Description of item(s) purchased
• Documentation of approvals (such as from the Principal Investigator or 绿巨人视频 Procurement) for any exceptions obtained
• Proof that goods or services purchased online were shipped to a campus or an approved address, and the Cardholder acknowledged their receipt
• Proper FOAPAL
• Vendor name

16. Understanding that not providing adequate supporting documentation in timely manner as described in No. 15 above will result in the suspension of the card until adequate supporting documentation is provided

17. Understanding that during the suspension period, the Cardholder is expected to make business purchases using personal funds and requesting reimbursement after the purchase has been made

18. Assisting in resolution of problems (Procedure 9-111, Disputed PCard Purchase Process)

19. Staying within your approved PCard limits

20. Making purchases only for 绿巨人视频 related business in compliance with 绿巨人视频 policies -PCards are not intended as a way to deviate from directives set forth in 绿巨人视频鈥檚 Purchasing, Business expenditures or Travel policies.

21. Understanding that use of a Purchasing Card does not allow circumvention of compliance with purchasing from contracted suppliers, nor does it mean that the limitations or additional requirements around procurement thresholds can be ignored. The Campus Purchasing Departments negotiate and issue contracts that will provide 鈥渢he best value鈥� arrangements for goods and services. In order to assure the campus communities of the 鈥渂est value鈥�, purchases must be made from the contracted supplier whenever a contract exists.

22. When using a PCard to make a purchase through a contracted supplier, the Cardholder should emphasize to the supplier that this is a 绿巨人视频, UNH, PSU, KSC or GSC purchase (whichever is applicable) to ensure that proper discounts and tax exemptions are applied.

23. Surrendering your card to your PCard Manager upon departure for extended leave (i.e. medical, sabbatical, etc), transfer, termination, or separation

24. Asking questions and providing feedback on the program

25. Understanding that failure to fulfill these responsibilities subjects the Cardholder to the consequences described in (Procedure 9-104, Violations and Consequences)

26. If you hold a Department Card you are responsible for the following:

• obtaining a description of products or services the borrower of the card intends to purchase along with the business purpose of the purchase,
• keeping a log of card usage and collecting supporting documentation for each purchase along with the return of the card itself, and
• ensuring all purchases are in compliance with this guide and informing your PCard Manager immediately if you detect an issue

27. If you hold a Travel card you also must follow all 绿巨人视频 Travel Policies as outlined in Section 07 of the USNH Financial Services Policies and Procedures.

B. PCard Managers Responsibilities

PCard Managers monitor purchasing activity for Cardholders under their responsibility for compliance with the 绿巨人视频 PCard guide. The PCard Managers also monitor compliance with more restrictive requirements imposed on Cardholders by their department. This monitoring should take place when a transaction is initially processed and before it sweeps into Banner Finance. The sweep date is set to be no later than the 24th of the month of the following month which is the date payment is due to the bank. PCard managers should complete the online training session and understand all of the Cardholder's responsibilities (Section A above).

All PCard Managers are responsible for:

1. Attending or completing an online training session

2. Establishing and monitoring (along with the department head) card eligibility and authorized limits (Procedure 9-105, Obtaining a Purchasing Card)

3. Verifying each Cardholder has completed training and has signed a Cardholder acceptance agreement prior to releasing the card - The agreement must be returned to the Campus PCard Administrator (Procedure 9-105, Obtaining a Purchasing Card)

4. Knowing all of the Cardholder's responsibilities (Procedure 9-102, 绿巨人视频 PCard Roles and Responsibilities)

5. Making sure the Cardholder is in compliance with the authorized uses of the card (Procedure 9-103, Using an 绿巨人视频 PCard and Procedure 9-105, Obtaining a Purchasing Card)

6. Communicating all changes in Cardholder account information to the Campus Card Administrator (Procedure 9-111, Disputed PCard Purchase Process and Procedure 9-112, Lost or Stolen Cards)

7. Regularly reviewing all purchases at least bi-weekly - The review of each purchase should be completed before the sweep date of the transaction.

8. Monthly review of all transactions that post to cards with a grant fund as the default to ensure all expenses were allowable on the grant听

9. Obtaining complete and accurate supporting documentation for each transaction posted to one of your Cardholder鈥檚 account听 (Procedure 9-110, Documentation and Record Retention) and uploading the documentation to BDMS

10. Comparing questionable receipts to available level 3 data provided by the bank (for most transactions) and reporting any mismatch to the 绿巨人视频 PCard Administrator who will investigate and determine appropriateness of the transaction

11. Contacting the campus PCard administrator with any issues regarding the submitted documentation for purchases including missing receipts or questionable business purpose

12. Resolving all funding issues in a timely manner and distributing charges to correct FOAPAL as required (Procedure 9-109, PCard Transaction FOAPAL)

13. Reconciling all accounts under your responsibility on a monthly basis before the Banner sweep deadline which is the 24th after the close of the month

14. Working with Cardholders to investigate and resolve any discrepancies and communicating all unresolved or questionable activity to the department head, Campus PCard Administrator, and 绿巨人视频 PCard Administrator. (Procedure 9-110, Documentation and Record Retention)听

15. Ensuring documentation uploaded to BDMS includes the following (see section A.15):

a. Appropriate approvals accompanying all receipts (such as PI approval for grant purchases, procurement approvals when needed, and one-time exception approvals such as purchases of flowers)

b. The 5 W鈥檚 documented on all receipts (who, what, when, where, and why)

c. Documentation verifying that grant purchases are an allowable expense for the related sponsored awards

d. Documentation of corrective action for non-compliant purchases

16. Being accountable for all transactions that have swept and able to defend due diligence in reviewing documentation of amounts, FOAPALs charged, and related purposes

17. Working with the Campus PCard Administrator and 绿巨人视频 PCard Administrator to resolve problems and improve processes

18. Communicating all changes in policy and/or procedures to your Cardholders

19. Reviewing weekly reports of transactions made on cards belonging to Cardholders who are terminated and taking appropriate action

20. Complying with all audit requests for documentation in a timely manner (Procedure 9-110, Documentation and Record Retention)

21. Ensuring that a backup PCard Manager is assigned when the primary PCard Manager is not available.

C. Campus PCard Administrator Responsibilities:

• Distributing PCards, setting-up new cards, disseminating training emails to new Cardholders and fielding questions as needed
• Transmitting any Cardholder information updates (including tracking all applications, change forms and attestations)
• Managing closing, suspension and renewal of cards with the bank and in Banner Finance
• Monitoring Cardholder limits and card types for the campus
• Tracking Cardholder violations reported by PCard Managers and terminating cards when necessary
• Follow up with Cardholders to ensure all potential fraud notices are resolved within the timeframe provided by the bank for each instance
• Suspending or canceling PCards when a Cardholder has violations as defined under Procedure 9-104 Purchasing Card Violations and Consequences

D. 绿巨人视频 PCard Administrator Responsibilities:

• Making recommendations for program policies and procedure updates, and develop training materials for the online modules as needed
• Annually reviewing the list of Cardholders for inactivity and proposing PCard closings to campus Finance offices
• Annually reporting a summary of incidents of non-compliance that lead to suspension or cancellation of card to the 绿巨人视频 Controller and campus Finance Offices
• Reviewing questionable receipts against level 3 data
• Performing periodic reviews to ensure compliance with program guidelines
• Re-training Cardholders on PCard policies if the need arises

The 绿巨人视频 PCard administrator also serves as backup for all Campus PCard Administrators and has authority to administer cards at all campuses.

A. Card Types

The Purchasing Card program provides select personnel with a way to make allowable, small dollar purchases for campus business. Purchases made on a 绿巨人视频 PCard cannot exceed the approved limits associated with the related card. The total purchase price is inclusive of shipping charges and any miscellaneous fees associated with the transaction. PCard Purchases must be solely for the use and benefit of the 绿巨人视频 and its member institutions.

The Purchasing Card represents the institution's trust in the Cardholder and an empowerment of that Cardholder as a responsible employee or active student of the institution. As such, each Cardholder is required to safeguard and protect his/her institution's assets, including the Purchasing Card.

The difference between misuse and fraud is intent. Misuse implies a violation occurred without foreknowledge that the action was incorrect or inappropriate, while fraud involves an awareness of the impropriety and a conscious decision to proceed.

It is against the law to use any governmental funds for personal use. 绿巨人视频 and its member institutions are funded in part by state appropriations. In addition, many areas are funded through state and federal funds as grants and contracts. As a result, any personal use of institutional funds may be construed as a criminal act and subject to prosecution. These statutes apply not only to purchases made on the Purchasing Card, but to any purchases made using institutional funds and regardless of the intent to reimburse.

These are the types of听purchasing cards:

Individual Cards

• Standard - This is a procurement card for supplies and other business needs
• Travel - This a card for all travel related charges
• Abroad - Supplies, Travel and Airline charges card including costs outside US听(+ Cash Access if deemed necessary)

Standard Plus Cards

Standard Plus cards can be issued as either an individual card or a departmental card for both travel and non-travel business expenditures.

When issued as a departmental card, the Standard Plus card is for an entire department and requires one individual on record with the issuing bank as the responsible party for the card.

When issued as an individual card, the Standard Plus card is to be used only by the individual named on the card.听The Individual Standard Plus cardholder may make purchases for others,听as long as the cardholder performs the transaction.

Changes to the type of card require the Cardholder to submit a new application and complete the online training related to the new type of the card requested.

B.听Card Limits

PCards will be issued with the following standard maximum limits in place:

• Single purchase amount limit: $3,000 per single transaction
• Monthly purchase amount limit: $10,000 per month

Higher limits or a different mix of allowable MCC鈥檚 may be requested on the purchasing card application form when the business needs justify it; it must be approved by campus CFO or designee.

C.听Authorized Purchases

1. Standard PCard authorized purchases include the following:

• Conference/registration fees and business meals
• Membership dues & fees
• Supplies and equipment costing less than $5,000 (including shipping/handling fees)
• One-time service where the vendor is not an independent contractor (See 绿巨人视频 Procurement for more information) whether on or off campus, provided performance will last for 2 days or less, or the vendor requires payment via credit card. When service performance will extend beyond 2 days, an approval from the 听is required prior to engaging the vendor.

2. Travel PCards are used to purchase only travel related goods and services such as transportation, lodging, and restaurants. Uses of Travel Pcards must follow all 绿巨人视频 Travel Policies. Supplies and services are not allowed on this type of cards. Authorized purchases include:

• Airline, bus, rail and taxi costs (including Uber/Lyft and similar providers,听shuttle services, baggage and parking fees)
• Conference/registration fees and business meals
• Fuel (for rental and fleet vehicles only)
• Lodging, including AirBnB, HomeAway and VRBO (a subsidiary of HomeAway)
• Vehicle Rental (See Procedure 9-108 Vehicle Rental Insurance via PCard on how to obtain coverage)

3. Abroad PCard authorized charges may include all purchases allowed on the Standard Plus card or be customized to the business needs of the Cardholder which may include access to cash abroad. Note that users of Abroad Cards must also comply with all 绿巨人视频 Travel Policies.

4. Standard Plus cards can be used for travel and non-travel related goods and services. Uses of these cards must also comply with all 绿巨人视频 Travel Policies. Authorized purchases include:

• Airline, bus, rail and taxi costs (including Uber/Lyft and similar providers, shuttle services, baggage and parking fees)
• Conference/registration fees and business meals
• Fuel (for rental and fleet vehicles only)
• Lodging, including AirBnB, HomeAway and VRBO (a subsidiary of HomeAway)
• Membership dues & fees
• Supplies and equipment costing less than $5,000 (including shipping/handling fees)
• Vehicle rental See Procedure 9-108 Vehicle Rental Insurance via PCard on how to obtain coverage)
• One-time service where the vendor is not an independent contractor (See 绿巨人视频 Procurement for more information) whether on or off campus, provided performance will last for 2 days or less, or the vendor requires payment via credit card. When service performance will extend beyond 2 days, an approval from the 绿巨人视频 Procurement Office (Purchasing@usnh.edu) is required prior to engaging the provider.

Beginning in fiscal year 2020 绿巨人视频鈥檚 primary means for procurement will gradually be moving to the UShopNH System. UShopNH must be used whenever possible and practical. All purchases through UShopNH will use a predefined payment type for each vendor which will generally not be an 绿巨人视频 PCard.

D. Exception Requests and Approval

Any temporary changes to Cardholder limits, change to allowable MCCs (Merchant Category Codes), or other exceptions to allowable purchases must be made in writing via e-mail or by the use of a PCard Change Request Form to campus CFO or designee, and include satisfactory reasons for the need to use a PCard. In general, requests to increase limits should be within a reasonable range (15% or less). Once the request is approved, it must be included with supporting documentation of the transaction. If campus PCard Administrator action is required, such as in limit or MCC changes, approval obtained is emailed to the campus PCard Administrator to make the necessary change. The approval must include the grant Principal Investigator (if applicable), as well as the person who has authority to approve the exception (campus CFO or designee). In addition, use of the card to purchase select type of services must be approved by 绿巨人视频 Procurement). Please note that any change requests may require additional approvals depending on the type of change being requested.

Requests for permanent changes to Cardholder limits, changes to allowable MCCs, or exceptions to allowable purchases must be made at the time of the application. If made later, the change will require a new card application.

E. Contract Compliance

All PCard purchases must comply with 绿巨人视频 policies. PCards are not intended as a way to deviate from directives set forth in 绿巨人视频鈥檚 Purchasing, Business Expenditures, Travel, or institutional policies and procedures.

Use of the Purchasing Card does not allow circumvention of compliance with purchasing from contracted suppliers, nor does it mean that the limitations or additional requirements around procurement thresholds can be ignored. The Campus Purchasing Departments negotiate and issue contracts that will provide 鈥渢he best value鈥� arrangements for goods and services. In order to assure the campus communities of the 鈥渂est value鈥�, purchases must be made from the contracted supplier whenever a contract exists.

When using a PCard to make a purchase through a contracted supplier, the Cardholder should emphasize to the supplier that this is a 绿巨人视频, UNH, PSU, KSC or GSC purchase (whichever is applicable) to ensure that proper discounts and tax exemptions are applied.

F. Grant Related Purchases

Grant related purchases are still subject to OMB Uniform Guidance Cost Principle and must be allowable and approved by the Principal Investigator. The PCard manager should review monthly transactions that automatically swept to the default grant fund to ensure all expenses were allowable to the grant.

Due to federal requirements prohibiting doing business with parties that are suspended or debarred, grant related purchases of $25,000 or more from a single vendor must use a purchase order rather than a PCard. Each vendor鈥檚 federal Debarment/suspension status should be checked prior to purchasing or contracting with any entity or agency. Please contact your campus Purchasing or Sponsored Programs administration offices for more information.

G. Unauthorized Purchases

Personal purchases are not allowable on any 绿巨人视频 PCard, even if the Cardholder鈥檚 intent is to reimburse the university. Personal purchases made with the card will subject the Cardholder to disciplinary action, up to and including, card cancellation, termination of employment, and criminal prosecution.

All 绿巨人视频 Purchasing Cardholders are prohibited from making the type of purchases listed on the following page via their PCard. If there is a business need for any of the products below, other methods of procurement must be used. These methods include purchasing from UshopNH, invoicing directly or through a PO, or purchasing with personal funds and requesting reimbursement. If there is no other means to purchase the required item, a request to allow the purchase on a PCard must be made in writing as described in section D above.

UNAUTHORIZED PCARD PURCHASES:

• Advertising (promotional) other than ads made through memberships associated to platforms such as LinkedIn, Adobe, Google, Constant Contact, Basecamp, Hootsuite, Facebook, and other social media platforms.
• Advertising (Help wanted)
• Air conditioners/Space heaters
• Alcohol
• Animals or animal related purchases that are restricted by law
• Awards, gifts, and prizes
• Biomedical products (COLSA, CHHS and CEPS are exempted from this requirement)
• Cash Advances (except for Abroad cards)
• Cell phones听
• Consulting services
• Construction/Renovation (excludes costs up to $4,999 incurred for repair/maintenance items)
• Donations
• Equipment and Furniture (costing $5,000 or over per item, including shipping, discounts, installation, etc.)
• Fines, fees, penalties (including campus parking fines)
• Flowers
• Gasoline for personal vehicle
• Gift cards
• Goods that require government licenses to procure, special permissions or are otherwise controlled under US Export laws
• Independent contractor payments
• Insurance
• Liquor stores
• Payments to individuals (including those you can access through PayPal and other clearinghouse type sites). Note that PCards may be used on PayPal and similar sites for booking conferences and similar fees.
• Personal purchases of any kind including personal travel (regardless of intent to reimburse); see Policy 07-004,听section F.
• Personal meals (must utilize per diem when traveling overnight on business)
• Postage (allowed on an exception basis only - campus Mail Services excluded; note that postage costs do not include shipping services such as FedEx and UPS which are allowable)
• Prescription drugs or services
• Printing & copying (allowed on an exception basis - campus Printing Services excluded)
• Purchases from University employees, their spouses, parents, children or from any other individual where a conflict of interest exists
• Purchases involving a license, contract or agreement of any kind, including leases of real property or any type of leases.
• Purchases from 绿巨人视频 departments, except dining halls听
• Radioactive materials
• Services lasting for more than 2 days
• Software (allowed on an exception basis -Campus CFO or designee approval needed)
• Telephone equipment听
• Tuition for any type of 绿巨人视频 course
• Weapons or ammunitions

听

The difference between misuse and fraud is intent. Misuse implies a violation occurred without foreknowledge that the action was incorrect or inappropriate, while fraud involves an awareness of the impropriety and a conscious decision to proceed.

The Purchasing Card represents the institution's trust in the Cardholder and an empowerment of that Cardholder as a responsible employee or active student of the institution. As such, each Cardholder is required to safeguard and protect his/her institution's assets, including the Purchasing Card.

It is against the law to use any governmental funds for personal use. 绿巨人视频 and its member institutions are funded in part by state appropriations. In addition, many areas are funded through state and federal funds as grants and contracts. As a result, any personal use of institutional funds may be construed as a criminal act and subject to prosecution. These statutes apply not only to purchases made on the Purchasing Card, but to any purchases made using institutional funds and regardless of the intent to reimburse.

Any person aware of any misuse of 绿巨人视频 funds or instances of non-compliance with this policy is encouraged to report their concerns to the campus PCard Administrator, or one's supervisor or to the person or office responsible for investigating and responding to the specific situations.听 Situations may arise, however, when an individual discovers or reasonably suspects unethical or illegal behavior and yet may be reluctant to report it for fear of reprisal or retaliation. In such situations, you are encouraged to use the 绿巨人视频 link or by phone system at 844-592-8455. These venues are monitored by a third party entity to preserve confidentiality and all reports are reviewed for follow up actions.

Violations must be documented through a 鈥淟etter of Violation鈥� by the responsible PCard Manager or campus finance office which must be filed with the transaction supporting documentation. A Letter of Violation should be addressed to the Cardholder and copied to the Cardholder supervisor (or Principal Investigator if the charge is on a Sponsored Program) and to the campus and 绿巨人视频 PCard Administrator.

绿巨人视频 will recoup any expenses deemed personal from the Cardholder by seeking direct reimbursement. If full repayment is not received from the Cardholder, the employee will no longer be eligible for a card. 绿巨人视频 retains the right to collect any remaining funds by other means necessary (e.g., a civil suit or criminal prosecution as appropriate under the circumstances). In addition, disciplinary action may be taken under campus Human Resources policies or other appropriate internal policies.

In cases when a Cardholder disagrees with the decision of the PCard Manager, the Cardholder may refer the case to the campus CFO or designee who will have the final decision on these matters.

The consequences outlined below are not all inclusive. The severity of the violation may lead to additional consequences.听 As outlined in the 绿巨人视频 personnel policy, cases of fraud can result in immediate dismissal and/or criminal prosecution. Violations are tracked over the span of having a card, and do not reset every fiscal year. Patterns of misuse may result in more severe consequences.

A. Violation Categories

There are 6 general PCard violation categories. Refer to Procedure 9-103, Using an 绿巨人视频 PCard for descriptions of what is allowable, and Procedure 9-110, Documentation and Record Retention for a full description of the documentation required. The following are a few examples of Purchasing Card misuse:

1. Personal Purchases

a) Definition: A personal purchase is any purchase that is not for use and ownership by the institution regardless of the intent to reimburse, or a purchase that lacks an appropriate business purpose. This includes using your PCard as the method of payment on a non-business related purchase even if the card is never actually charged.听 Cardholders should not be holding funds intended for business use for a non-business related activity.听 听In cases where personal travel is mixed with a business trip, all the costs must be charged to a personal credit card. Once the trip is completed the Cardholder may seek reimbursement for the business portion of the trip as outlined in 绿巨人视频鈥檚 Travel Policies.

Note that traffic violation or parking fines associated with rental cars may be directly charged by the rental company to a 绿巨人视频 PCard without Cardholder involvement. In these cases, the charges do not constitute a violation as long as the Cardholder reimburses 绿巨人视频 for the costs as soon as he/she returns from the business trip (i.e. when submitting receipts to their account manager)

b) Violation: It is a Cardholder violation to make ANY personal purchase or settle any personal debt with the Purchasing Card or any other purchasing method. It is against the law to use government funds, whether state or federal, to purchase items for personal use. Even though the Cardholder may repay the institution or intend to repay the institution for the amount of the purchase, it may still be considered a fraudulent act.听

c) Remedy:

i. The Cardholder should seek a credit from the merchant for the total of the improper purchase(s) and have the amounts charged to his/her personal credit card.听

ii. If the credit is not obtained from the merchant, the Cardholder must reimburse 绿巨人视频 immediately via check or cash.

iii. The Cardholder鈥檚 PCard Manager will notify the Cardholder in writing of the violation and the action needed to reimburse the university.听

iv.听If the violation is for repeated personal purchases, the PCard Manager will request a cancellation of the card. A PCard cannot be reinstated when cancelled for repeated personal purchases听and the employee will no longer be eligible for a card.

2. Lack of Documentation

a) Definition: Detailed descriptions of required documentation, reconciliations and record retention are contained in Procedure 9-110, Documentation and Record Retention. This includes recommended types of documentation and a listing of the requirements any documentation must meet.

b) Violation: Lack of adequate supporting documentation for any purchase is considered a Cardholder violation. Transactions where the merchant does not provide documentation is not considered a violation if there is sufficient supporting evidence to meet the requirements for substantiation outlined in Procedure 9-110, Documentation and Record Retention. In unusual cases, substitute documentation may be used. Also note that lack of receipt for purchases of $25 or less is not a violation as long as the Cardholder provides an adequate business purpose.

c) Remedy:听

i. The Cardholder should attempt to obtain a duplicate receipt from the merchant.

ii. In the rare case that a duplicate receipt is not available, the Cardholder should complete a Lost Receipt form. This form is meant to be used on an exception basis and not as a regular means of documentation. Pattern of abuse may be construed as a lack of adequate documentation.听

iii. In cases where a Cardholder does not provide a receipt or Lost Receipt form, the Cardholder鈥檚 PCard Manager will issue a Letter of Violation via e-mail to Cardholder outlining the violation and request a suspension of the card until receipts are received.

iv. If receipts are not received before the transaction sweep date, which is the 24th of the month following the transaction date, the purchase may be considered a personal purchase and the remedy steps outlined in section A.1.c above should be followed.

3. Assignment or Transfer of an Individual Card

a) Definition: Allowing an unauthorized person to make a purchase on a PCard not issued for that person is a Cardholder violation. If a Cardholder continues to use a PCard after the Cardholder has terminated/separated from the institution, then that is a Cardholder violation. Continued use of a PCard after an authorized person has requested the card's surrender is also a Cardholder violation. The Cardholder is the only authorized individual to use his/her card.

b) Violation: Allowing use of a PCard by someone other than the authorized Cardholder is a Cardholder violation. Refusal to surrender a PCard upon termination, separation or request of the PCard Manager is also a Cardholder violation.

c) Remedy: If the Cardholder allows someone else to use their PCard the following actions will be taken:

i. For a first time offense, the Cardholder鈥檚 PCard Manager issues a warning letter outlining the violation and directing the Cardholder to review PCard policy.

ii. In the case of a second offense, the PCard Manager will request cancellation of the PCard.

iii. If the Cardholder is no longer employed at the institution and the PCard has not already been cancelled, the PCard will be immediately cancelled, and any charges made subsequent to the termination/separation must be reviewed for appropriateness. Any inappropriate purchases may be construed as a criminal act and subject the former Cardholder to prosecution.

4. Transactions Not Allowed on 绿巨人视频 PCards

a) Definition: Appropriate purchases are listed under the Authorized Purchases in Procedure 9-103, Using an 绿巨人视频 PCard. Any other uses of the Purchasing Card, including cash, cash advances, and gift card purchases, except as specifically approved by the Campus CFO or designee, are considered inappropriate, an accordingly are not allowed. In addition, when used for a grant or contract, the appropriateness of the purchase may be further restricted by the terms of the grant or contract.

b) Violation: Purchase of any item or services prohibited under sections C and D of听Procedure 9-103, Using an 绿巨人视频 PCard, except where prior approval was obtained from the campus CFO or designee, is a Cardholder violation.

c) Remedy:听 For a first offense, the Cardholder鈥檚 PCard Manager will issue a warning letter outlining the violation and directing the Cardholder to review the PCard policy.听 For a second offense, the PCard Manager will request the cancellation of the PCard.

5. Splitting Transactions or "Pyramiding"

a) Definition: Split transactions or "pyramiding" are defined as single items costing more than the Cardholder's single purchase limit which are split among multiple transactions to circumvent the Cardholder's defined maximum single purchase limit.

b) Violation: Any transaction which is split over more than one transaction and in total exceeds the Cardholder's limit and/or the limit established by 绿巨人视频, whichever is lower, is a Cardholder violation.

c) Remedy:

i. For a first time offense, the Cardholder鈥檚 PCard Manager issues a warning letter outlining the violation and directing the Cardholder to review PCard policy.

ii. For a second offense, the PCard Manager requests the cancellation of the card.

6. Improper Allocation of Merchant Credit

a) Definition: A merchant credit must be refunded to the original credit card for any items that have been returned. A Cardholder must not accept cash or a store credit in lieu of the refund to their PCard.

b) Violation: Allowing any method of reimbursement other than a credit to the original PCard by the merchant for item(s) returned for any reason is considered a Cardholder violation.

c) Remedy:听

i. For a first time offense, the Cardholder鈥檚 PCard Manager issues a warning letter outlining the violation and directing the Cardholder to review PCard policy.

ii. For a second offense, the PCard Manager requests the cancellation of the card.

B. PCard Manager Responsibilities

Each violation will require the PCard Manager in consultation with the PCard Manager鈥檚 supervisor to determine what action is appropriate for each event based on this policy. Once the appropriate action has been determined, the Cardholder should be notified by his/her PCard Manager at least seven business days before his/her card is suspended or canceled unless the violation is such that it needs immediate suspension of the card to protect 绿巨人视频 assets.

1. Consultation with the Cardholder upon initial suspicion:. If the suspicion is substantiated, determine if a warning, suspension or cancellation of the card is warranted according to this policy.

2. Warning: For violations that require a warning, the PCard Manager issues a letter of Violation (e-mail) to the Cardholder describing the violation and warning that the PCard may be suspended pending further investigation or continued misuse. The PCard Manager should notify the Cardholder's immediate supervisor, and campus and 绿巨人视频 PCard Administrators of the offense.

3. Suspension: For violations that require suspension, the PCard Manager issues a written notice to the Cardholder seeking the remedies as outlined above and notifies the Cardholder of the date the card suspension will take effect and how long it will remain in effect which is minimum 30 days or until the issue is remediated whichever is later. The PCard Manager also notifies the Cardholder's immediate supervisor, campus and 绿巨人视频 PCard Administrator, and campus finance office.

4. Cancellation: For violations that require a cancellation, the PCard Manager issues a written notice to the Cardholder seeking the remedies as outlined above and notifies the Cardholder of the date the card cancellation will take effect.听 The PCard Manager notifies the campus PCard Administrator who will cancel the card. The PCard Manager also notifies the Cardholder's immediate supervisor, 绿巨人视频 PCard Administrator, and campus finance office.

5. Reinstatement:听 When a notice of suspension or cancellation has been issued, all supporting documentation must be received and reviewed by the PCard Manager prior to reinstatement, and the Cardholder may be required to retake PCard training.

C. Campus PCard Administrator Responsibilities

1. Suspend or Cancel a PCard after receiving notification from the PCard Manager - Note that cancellation of a PCard due to repeated personal use is permanent.听 This applies even when an employee leaves the institution and comes back or transfers to another department or another 绿巨人视频 institution.

2. Review issues reported by PCard Managers and work with the 绿巨人视频 PCard Administrator to get them resolved

D. 绿巨人视频 PCard Administrator Responsibilities

1. Monitor submitted lost receipts forms for a pattern of abuse and cancel card(s) of Cardholders who continuously fail to submit receipts

2. Perform post audit reviews to ensure compliance with program guidelines

3. Annually report a summary of all incidents of non-compliance of the PCard to the 绿巨人视频 Controller, and campus finance offices

A. Documentation Requirements

For all PCard transactions, the official record of the transaction is loaded and maintained in the 绿巨人视频 imaging system by the PCard Manager. To accomplish this all valid receipts, along with required approvals and a description of business purpose supporting each purchase, should be imaged and uploaded to the Banner Document Management System (BDMS or Xtender). It is important to stress that the Cardholder is responsible for assuring that proper documentation is submitted as soon as possible, but no later than 7 business days from the date of purchase. Every effort should be made to upload supporting documentation to BDMS before the transaction sweeps to Banner Finance. If necessary, the uploaded file should be updated with new information until the full documentation includes enough information to support the purchase.

Collectively, the documentation MUST contain the following information:

1. Business purpose, including why it is allowable on the grant if needed (can be hand written)

2. Description of what was purchased

3. Date of purchase

4. Supplier name and location

5. Quantity and cost of each item purchased

6. Total cost of purchase

7. Evidence the purchase was delivered to a 绿巨人视频 campus address or to a specific pre-approved off campus location

8. Any approvals required by the 绿巨人视频 PCard Guide, 绿巨人视频 Purchasing, or 绿巨人视频 Business Expenditures听(advertising, alcohol, awards, gifts, prizes and any services provided) policies, including approval for temporary changes to allowable purchases or dollar limits.

When submitting a legible scanned or imaged document, a cardholder is听 certifying the scanned or imaged document is a true copy of the original. The cardholder should maintain the original documentation for at least 30 days after the transaction date.

As described in section B.8. of Procedure 9-102, 绿巨人视频 PCard Roles and Responsibilities, the PCard Manager is responsible for receiving complete and accurate supporting documentation from the Cardholder and uploading the support to 绿巨人视频 imaging system. Management, internal or external audit may audit PCard transactions, and may contact the department to provide any documentation missing from the 绿巨人视频 imaging system or to provide clarification on uploaded documents for PCard transactions included in the population under review. Lack of supporting documentation is a Cardholder violation, and the related items could be viewed as a personal purchase subject to the consequences outlined in Procedure 9-104, Purchasing Card Violations and Consequences.

The PCard Manager must demonstrate that Procedure 9-104, Purchasing Card Violations and Consequences has been followed in cases of non-compliance. Information on remedies applied should be stored along with other documentation supporting the transaction in 绿巨人视频 Imaging System and may include check number and date of the reimbursement, document number that recorded the reimbursement, and whether the card was suspended or revoked.

B. Acceptable Receipts

Each PCard transaction must be supported by one or more of the following forms of documentation:

1. Itemized cashier receipt

2. Supplier invoice

3. Credit card slip (with itemized pricing)

4. Copy of order form or application (with itemized pricing)

5. Packing slips are allowed only when provided with pricing detail or in conjunction with one of the above

A lack of detailed receipts for any purchase greater than $25 is a Cardholder violation and the related goods/services may be construed as a personal purchase and subject to investigation. A Lost Receipt Form may be completed as substitute documentation. This form of documentation is meant to be used on an exception basis and not as a regular means of documentation. If a pattern of regular use of the form is detected, the PCard may be revoked.

C. Business Purpose

The business purpose must be descriptive enough to clearly answer any questions regarding the necessity of the good or service purchased, and the benefit to 绿巨人视频 when applicable. It should be written so that a reader at some future time (e.g., an auditor reviewing the expense 2-3 years later) would have no questions about the activity and why it was a permissible 绿巨人视频 expense.

1. WHO: List the name(s) of the person(s) and their organization and/or department involved in the activity. A listing of specific individuals is not required if the participants can be labeled as an identifiable group 鈥� including the number of attendees (e.g., Faculty Senate; 12 in attendance). For large seminars and conferences, it is acceptable to estimate the number of attendees and not attach a list of attendees.

2. WHAT: Description of the activity that will be benefit from the good or service purchased

3. WHEN: Indicate the date or inclusive dates the activity took place. Specific dates may already be part of the item descriptions (ex. flight date and time).听

4. WHERE:听Give the location of the activity

5. WHY:听Why was the activity done and how did it benefit 绿巨人视频?

6. How Much?听 A breakdown of individual charges is required when more than one item is included on a single receipt.

D. Approvals

There are some instances where pre-approvals are needed for PCard purchases. Below are the most common of these items:

1. Purchases made to a sponsored program require PI or project director approval as appropriate

2. Purchases of items listed as unauthorized via PCard when there is no other means to purchase the item must be pre-approved by the campus CFO or designee

3. Purchase of services lasting more than 2 days requires 绿巨人视频 Procurement pre-approval

4. Temporary limit increases or MCC code allowances must be pre-approved by the campus.听CFO or designee before the campus PCard Administrator can make the change

5. Certain departments may have additional restrictive requirement imposed on the Cardholders

Evidence of all required approvals, including approvals for temporary exception to standard limits and MCC restrictions must be uploaded to 绿巨人视频 imaging system along with receipts and a description of the business purpose.

E. Reconciliations

Cardholders and PCard Managers receive the follow notices to help them monitor and reconcile PCard transactions:

1. Daily notice - The daily notice lists transactions posted to the card by the bank on the previous day.

The Cardholder should promptly review the daily notices and ensure all transactions are recognized. If a transaction is not recognized, the Cardholder should follow up with the vendor and report transactions from unrecognized vendors to the bank. These notices are the first opportunity for the Cardholder to identify fraudulent transactions, make sure supporting documentation is available for actual purchases, and provide the backup to the PCard Manager.

The PCard Managers also receive these notices and use them to keep track of supporting documentation.

2. Weekly notice - In addition, PCard Managers receive a weekly PCard notice listing all the transactions that were swept to Banner in the week prior, and a listing of transactions made with cards of inactive employees

3. Monthly notice - The Monthly PCard Notice listing all PCard transactions for the calendar month and serves as a reminder for Cardholders to send documentation to the PCard Manager.

The Cardholder should review this notice and make sure all supporting documentation for all transactions have been submitted to the PCard Manager. Documentation not timely submitted may result in the PCard Manager issuing a warning letter which may be followed by suspension of card if not cured.

For each transaction on the monthly e-mail notice the PCard Manager should indicate whether:

a) The item is in dispute

b) A lost receipt form was provided

c) Any violation was noted, and if so what type

d) The questionable receipt does not match the associated Level 3 data

The PCard Manager should ensure supporting documentation for all transactions is imaged in BDMS, as well as sign and file the monthly notice no later than 25 days after the close of the month. This signed monthly notice serves as evidence of PCard Manager review in the event these transactions are audited. A copy of the reviewed is forwarded to the 绿巨人视频 PCard Administrator at Banner.PCard@unh.edu.

F. Continuous Monitoring of Transactions

绿巨人视频 and campus PCard Administrators may also review Cardholder activity periodically during the month to ensure purchases are allowable, within the Cardholder's limits, and supported with proper documentation. The PCard Manager should be aware of unusual transactions or patterns, such as a sudden increase in activity or purchases from odd suppliers. Should an item or series of purchases look unusual or unsupported, the PCard Manager should pursue the issue with the Cardholder immediately. Any unresolved issues should be reported to the 绿巨人视频 and campus PCard Administrators when identified.

G. Record Retention

PCard Managers are responsible for imaging the backup documentation and loading it into the 绿巨人视频 imaging system (BDMS/Extender) to support each Purchasing Card transaction. The PCard Manager should ensure imaged documents are clear, readable and attached to the correct transaction. The retention periods described in 绿巨人视频 Procedure 02-211 Financial Records Retention Periods apply to imaged, as well as hard-copy, documents.

All purchases made with grant/contract funds are subject to the annual Uniform Guidance audit and any agency audits required for the related grant. All audit requests should be conducted through the Campus Finance Office or Business/Financial Service Center for the applicable unit.听All backup should be available in the 绿巨人视频 Imaging System, and in cases where backup cannot be found in the system, requests should be sent to the PCard Manager for completion/submission. The PCard Manager is expected to be able to retrieve the required data quickly and easily.听 All PCard purchases are also subject to review by 绿巨人视频 management and/or Internal Audit, as well as federal, regulatory and other granting agencies.

A. Erroneous Charges/Overcharges

If a Cardholder notices a charge/overcharge from a vendor that they have done (or normally do) business with, then the Cardholder is responsible for initially contacting the vendor to resolve any erroneous charges upon discovery. Most disputes can be resolved at this stage. Should the Cardholder be unable to reach agreement with the vendor, the Cardholder must complete and submit an 绿巨人视频 PCard Dispute Form with supporting documentation to Wells Fargo and copy his/her PCard Manager and the campus PCard administrator on the correspondence. 绿巨人视频 keeps a record of all disputes filed with the bank. The bank will initiate an investigation. Cardholders should also copy their PCard Manager on any further correspondence with the bank so their PCard Manager remains knowledgeable about how the dispute is progressing.听 Provisional credit will be issued for the disputed amount by the bank while they conduct an investigation on their end.

After the investigation is complete, the Cardholder will be notified of the resolution. The Cardholder should then communicate the results of the bank's investigation to their PCard Manager. If the dispute is not settled in favor of the Cardholder, the Cardholder's default account will be charged for the disputed transaction.

B. Fraudulent Charges

If a Cardholder notices activity on their daily or monthly PCard notice that was not initiated by them or by another authorized purchaser (for department cards only), the registered owner of the card must call the 800 number located on the back of the card to report the activity as fraudulent. Conversely, if the bank emails the Cardholder requesting verification for one or more charges on the card, the Cardholder is required to respond to the request promptly to mitigate any potential loss to 绿巨人视频.

The Cardholder must review all recent activity with the fraud representative at the bank to ensure a complete list of the fraudulent charges is on record with the bank. Failure to do so could result in losses to 绿巨人视频. The Cardholder should also notify their PCard Manager and the Campus Card Administrator with a list of all the recent activity that was found to be fraudulent.

C. Documentation of Disputed Charges

PCard Managers should document disputed (fraudulent, erroneous, or overcharge) transactions just like any other charge to the Cardholder's account. Supporting documentation may include copies of the Dispute Form, notes or correspondence between the vendor and the Cardholder and/or PCard Managers, and any resolution information sent by the bank.

D. Timing of Disputed/Fraudulent Charges

Please note that disputed items and fraudulent charges are time sensitive.听 An item can only be disputed or reported as fraudulent up to 60 days from the date of the transaction.

The PCard Cardholder will need to forward the Dispute Form to the bank and send a copy of the form to their PCard Manager and Campus PCard Administrator.听If this is a case of fraud, the Cardholder will need to call the bank to log all the fraudulent charges with them for further investigation. If the charges in question happened more than 60 days ago and were not previously reported (as documented by the bank), the bank will deny the dispute and 绿巨人视频 will be required to pay whatever the amount of the charge(s) are to the bank.听This may require assigning a FOAPAL different than the default code associated with the card.

Once the bank completes their investigation, the Cardholder will receive an email regarding the resolution and resulting action taken by the bank.听The bank has 45 days to complete their investigation into the disputed activity or fraudulent charges reported, beginning on the date when the issue was first brought to their attention.听If the dispute or fraudulent activity is not settled in favor of the Cardholder, the Cardholder鈥檚 default FOAPAL will be charged for the disputed/fraudulent transaction(s), unless other funding sources are discussed in advance.听

If a Purchasing Card is lost or stolen, the Cardholder must immediately contact the issuing bank to report it.

LOST OR STOLEN PURCHASING CARD
all 1-800-932-0036 or
(612) 332-2224 if outside the United States

After reporting a lost or stolen card to the听issuing bank, the Cardholder must also immediately report a lost or stolen card to their听PCard Manager along with a list of the fraudulent transactions (vendor and amount), if applicable. The PCard Manager must then report the lost/stolen card to the Campus PCard Administrator.听

A replacement card will be issued and mailed by the issuing bank directly to the Campus PCard Administrator who will forward to you at your campus address of record. If traveling, please request the issuing bank overnight the card directly to where you are staying.

The Campus PCard Administrator is responsible for updating Banner with the replacement PCard information. A replacement card does not require any additional Cardholder training, or the submission of a new cardholder acceptance agreement.