Purchasing and Corporate Card Records Administration Administrative - Policy and Procedures

  1. Back to Policies and Procedures Page
  1. Purpose
    1. The outline the College processes for the submission of statements and supporting documentation for Purchasing and Corporate Credit cards used by employees of the Davis Technical College (College).
  2. References
    1. College Procurement/General Policies
    2. College Purchasing Cards Policy
    3. College Executive Employee Credit Card Policy and Procedures
  3. Definitions
    1. Purchasing Card – Issued by US Bank as a part of the State of Utah Purchasing Card Program and purchases are subject to restrictions based upon individual transaction purchase amounts, monthly purchase amount limits, and Merchant Classification Codes.
    2. Corporate Credit Cards – Employees Issued by Zions Bank with monthly purchase amount limits.
    3. Inappropriate or Fraudulent Use – Any purchase that is deemed inappropriate or fraudulent to have been placed on the card by either the Cardholder’s supervisor or the Fiscal Services Office, including but not limited to: personal items, items not considered beneficial towards the fulfillment of the College’s mission, travel expenses, computers, marketing, furniture, meals, etc.
    4. Split Purchases – Multiple transactions to the same vendor on the same day when the combined total of the orders exceed the Cardholders transaction limit. As specified in the Utah State Code 63-G-6a-408(8)(a) It is unlawful for a person to intentionally or knowingly divide a procurement in order to avoid the procedural requirements of a larger purchase.
  4. Policy
    1. Cardholders should remember that they are committing State funds each time they use the College purchasing card or credit card and are accountable for all transactions.
    2. Becoming a cardholder is a responsibility and a privilege to make purchases on behalf of the College. It is not a right guaranteed by position.
    3. Documentation for charges to the card must contain enough information that the items purchased can easily be identified. If the receipt itself is not itemized, additional documentation is required.
    4. Supervisors are responsible to review and approve of all charges to College cards. Discrepancies and unapproved charges should be documented and resolved before the statements are submitted to the Fiscal Services Office.
  5. Late or Missing Receipts
    1. Employees who lose or did not receive a receipt for a charge on their monthly statement must complete the Lost or Missing Receipt Form or eform and have that form signed by their supervisor before including the form with their purchasing log or statement.
      1. Cardholders who have recurring charges to a card should use a memo explaining the charge instead of using the missing receipt form as documentation, if no receipt is available.
    2. Administrative Action – Employees who fail to submit four receipts within a six month period may have their card privileges suspended for 90 days, at the discretion of the Controller and in conjunction with the employees immediate supervisor. The Cardholder and their supervisor, and cognizant vice president or President, will be notified via eform that the card is to be surrendered to the Controller. A new card cannot be requested until 90 days have passed since the card was surrendered.
      1. Cardholders who have received a new card and again fail to submit four receipts within a six month period may have their card privileges suspended at the discretion of the Controller, and reinstatement will not occur unless authorized by the President and Vice President of Administrative Services.
  6. Due Dates
    1. Purchasing Card logs are due in the Fiscal Services Office on the last day of the same calendar month they are issued, unless a different due date is specified by the Controller. Statements published on January 7th would be due January 31st.
    2. Corporate credit card statements or logs are due in the Fiscal Services Office on the last day of the calendar month following the month they are issued, unless a different due date is specified by the Controller. Statements published on December 28th would be due January 31st.
  7. Late Statements
    1. Statements are considered late if they are received by the Fiscal Services Office after the dates outlined above.
      1. Cardholders are responsible to see that their supervisor receives their statement with sufficient time to review the charges and supporting documentation and submit them to the Fiscal Services Office before they are due.
      2. In the event that a statement or log is turned in late at the fault of the supervisor, the Cardholder will not be held responsible.
    2. Late Statement Notices and Administrative Actions
      1. 1st Notice – Cardholders and their supervisors will be notified monthly via an eform from the Fiscal Services Office of past due statements, the eform will track the notification acknowledgement date.
      2. 2nd Notice – For statements still not received prior to the next statement reporting cycle, an eform will be routed to the Cardholder, their supervisor, and cognizant vice president or President with the form tracking the notification acknowledgement date.
      3. Administrative Action – Failure to submit a statement to the Fiscal Services Office within 90 days of the statement date will result in the cancellation of the card at the discretion of the Controller. The Cardholder and their supervisor, and cognizant vice president or President, will be notified via eform that the card is to be surrendered to the Controller. A new card cannot be requested until all outstanding statements have been submitted and 90 days have passed since the card was surrendered.
      4. Administrative Action for Repeated Violations – Cardholders who receive 4 late notices within a 12 month period will result in the cancellation of their card at the discretion of the Controller. The Cardholder and their supervisor will be notified via eform that the card is to be surrendered to the Controller. A new card cannot be requested until all outstanding statements have been submitted, 90 days have passed since the card was surrendered, and approval have been obtained from both the Campus President and Vice President of Administrative Services.
  8. Inappropriate or Fraudulent Use
    1. Personal Charges – Cardholders who use their card for the purchase of personal items for whatever reason must provide a memo explaining the error as well as a receipt from the Cashiers Office showing that the funds were reimbursed to the College.
      1. Cardholders who make four separate personal charges within a six month period will result in the cancellation of their card, at the discretion of the Controller. The Cardholder and their supervisor will be notified via eform that the card is to be surrendered to the Controller. A new card cannot be requested until 90 days have passed since the card was surrendered.
      2. After a card has been reinstated, should the Cardholder make an additional four separate personal charges within a six month period the Cardholder and their supervisor will be notified via email that the card is to be surrendered to the Controller and will not be reissued unless authorized by the President and Vice President of Administrative Services.
    2. Inappropriate or Fraudulent Use – In the event that a purchasing card is used inappropriately or fraudulently, including split purchases, the procedures described in the section 4.4.6 College Purchasing Card Policy must be followed. The first procedures of which are:
      1. The Fiscal Services Department will be notified promptly, who will in turn notify the Vice President of Administrative Services, and the Cardholder's appropriate supervisor.
      2. If it appears that the misuse was intentional or fraudulent, an audit and/or investigation will be conducted to determine the full extent of misuse or fraud. During the audit or investigation the Cardholder's card will be temporarily deactivated.
Policy migration in progress

Davis Tech is in the process of migrating our policies from PDF to HTML format to conform to Title II (ADA) requirements. During this transition period, the latest approved version of the policy is available (below) in pdf format, but may contain ADA Compliance errors.

Printable PDF

Effective Date: 16 February 2016

  • Approvals and Notes
  • President’s Council Approval: 16 February 2016