1 Boise State University P-card Review Cardholder and Department Responsibility WellsOne Commercial Card

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Boise State University

P-card Review Cardholder and Department Responsibility

WellsOne Commercial Card

Overview of P-card

Boise State University has approximately 700 cardholders, with purchases by the campus community averaging $1 million monthly.

The p-card program provides the campus with a procurement tool that allows us to purchase the items needed for day to day operations quickly and conveniently.

The convenience p-card offers means there is an added responsibility for departments and cardholders to maintain the integrity of the p-card program by understanding and adhering to Boise State policy and procedure.

Cardholders who don’t comply with policy or procedure may have their p-card privileges temporarily or permanently revoked.

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Know The Procurement Process…

General Guidelines for purchasing goods and services approved by your department:Orders or commitments by faculty or staff are not binding on the University unless supported by a valid purchase order (PO), an

approved contract**, or the authorized use of an institutional procurement card (P-card).

Purchases under $1,999 Use P-card for purchases authorized per p-card policy

Purchases over $1,999 Purchasing Requisition or Approved Contract

• Purchasing Requisition Complete a Purchasing Requisition form. Submit form to University Purchasing with specifications from vendor.

Note: Purchases over $10,000 require bids from 3 Idaho vendors.

• Approved Contract An approved contract is one that has been signed by an individual with an appropriate level of signing

authority as established by the VPFA's office and has been reviewed by General Counsel's office or written using the University approved Contract for Services form.

Employee reimbursement should be the last option for business purchases. The use of personal funds for business-related non-travel purchases is strongly discouraged. However, employees may be reimbursed for a maximum of $300 when it is necessary to purchase business-related goods and services with personal funds. Reimbursement is subject to department approval, availability of funds and must be in compliance with university policies.

We’ll be focusing on p-card as payment method in this presentation.

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P-card Basics

Employees involved in using p-card, reviewing, approving or authorizing p-card

expense must have an understanding of basic purchasing policies.

Funds administered by Boise State University, regardless of source (Local, Grant, Appropriated) are subject to Boise State University policy.

Be sure your purchase complies with policy before committing funds.

Be aware of appearances. P-card purchases are of special interest to auditors, legislators, and the press.

Our intent is to protect the university, your department and you.

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Use the Boise State University P-Card Information website to findlinks to policies, forms, and other references.

http://www.boisestate.edu/finad/p-card/

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http://www.boisestate.edu/finad/p-card/

Authorized P-card Purchases

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P-card is intended for small dollar purchases of products and supplies needed during the course of business. Purchases against State Contracts up to the single transaction limit on your account may be made from vendors willing to accept MasterCard. Some common purchases include:

Office and class supplies

Advertising expense (newspaper ads, other media)

Books, subscriptions, work-related membership/organizational fee

Meal and refreshment expense in compliance with university policy

Employee business travel and field trip expense listed below is allowed with approved Travel Authorization:

Student event fees and meals related to field trip

Pre-paid hotel or hotel/airfare packages (Room and tax only)

Conference registration

Airfare

Rental car and related purchases (gas, parking for rental car) Employee use of rental car only

Non-employee expense for the following is allowed:

Job candidate airfare and lodging

Consider purchasing airfare that is refundable in case of cancellation.

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State Contracts and University Price Agreements Cardholders are required to use state contracts and university price agreement for purchases.

Frequently used contracts include:Vendor Commodity:OfficeMax Solutions.com Office Supplies (includes paper, toner,

keyboard/mouse)

Fisher Scientific Laboratory Equipment/Supplies (2 online vendors)VWR International

Intermountain Design (Kimball Furniture) Office Furniture (3 local vendors)

Office Pavilion (Herman Miller)

Office Environment Co (Steelcase Furniture)

University Price Agreements include:

University Dining Services Foodservice/Catering

Treasure Valley Coffee Bottled water/coffee

View the Vendor Contracts link on the University P-card Information site for complete list and contact information.

Price cannot be a factor in choosing an off-contract vendor. If you do find a considerable price difference between contract vs. non-contract cost, please notify Purchasing with specific detail.

Unauthorized P-card Purchases

Any purchase not approved by your department , above account limits, or not allowed per Boise State policy is considered unauthorized. Here are some examples of unauthorized purchases:

Alcoholic beverages

Cash advances, salaries and wages

Computers, laptops, notebooks and other personal computing devices Purchase through OIT (Office of Informational Technology )

Cellular phones, communication devices including PDA’s Accessories and service related to above

Fuel for personal vehicles Check with Travel Services for mileage reimbursement (vicinity travel)

Payment to or on behalf of Independent Contractor This includes lodging and airfare payment for IC

Personal expense *including accidental, or partial Keep p-card separate from personal credit cards Do not store account number online

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BLOCKED MERCHANT CATEGORY CODESIf a purchase is declined or won’t process it could be due to a Blocked Merchant Category Code (MCC). Certain categories are blocked to prevent purchases that may violate policy or to prevent fraud. At times, it may be necessary to complete a

purchase from a blocked merchant. Use the P-card Account Maintenance form to request an unblock for purchases necessary for business.

(find it on the University P-card Information site as link Blocked Merchant Categories)

Meals and Entertainment Purchases

Boise State University has three meals and refreshments policies governing expense: Meals and Refreshments Local Fund Policy #6260 Meals and Refreshments Appropriated and Grant funds #6240 Meals and Refreshments Public Relations funds #6250

Casual meetings do not qualify for meals or refreshments-

There is a department retreat policy governing retreats: Department Retreat Policy #6280

Recreational or entertainment activity alone does not qualify as an employee retreat-

Note: Meals & Refreshments (Events) Form must be completed for most events including meals, refreshments or entertainment and filed with departmental p-card records in case of audit. The form provides manager signature authorization and a detailed explanation regarding the business purpose for auditor review.

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Gift

and

Award

Policy

Revision -January

2011

Gifts/Awards/Incentives

Policy

#6230

What Has Changed? What Has Changed?

Gift purchases allowed on p-card. The Gift/Award/Incentive form has been updated and will no longer be required for gifts

with a value of less than $75 for employees or $250 for non-employees.

All gift transactions regardless of dollar value will be included on a monthly gift report. Monthly report will be prepared by University Financial Services and will include all

transactions regardless of payment method.

Monthly report will be provided to Business Managers for various colleges on campus. Each business manager will review the list for completeness and accuracy and return the

report to Purchasing.

University Financial Services (UFS) will forward a cumulative list of gifts to Dean and/or VP on a quarterly basis for informational purposes only.

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P-card and Employee TravelBSU Travel Authorization is required for employee business travel and field trips outside

Boise vicinity (50 mile radius) and/or any business trip involving an overnight stay.

PLAN AHEAD…PLAN AHEAD…Complete the required Travel Authorization before committing funds.

Your P-card reconciliation packet should include: COPY of Travel Authorization form which includes T/A number ORIGINAL receipts

Forward the following to Travel Services along with your Travel Expense Report: Copies of p-card receipts for travel clearly marked as “Prepaid P-card”

If all expense related to business travel is paid with p-card and no reimbursements are necessary, forward copies of p-card receipts with a copy of your Travel Authorization form to Travel Services.

Department ResponsibilityP-card expense requires 3 levels of review as a check and balance to ensure purchases serve a legitimate

business need and have been authorized by the department.

Level 1: Cardholder Review The cardholder reviews, allocates, and approves expense online during the Cardholder Review

period. As an additional audit verification, all cardholders must review and sign their printed p-card

statement each month.

Level 2: Approver Review The Approver (usually an administrative staff member) is responsible for reviewing and/or

designating Dept Id/GL code for posting utilizing CCER. The Approver is responsible for reporting any non-compliance issues discovered during approval

process.

Level 3: Manager Authorization The Manager (Department Head, Director, Dean, or Business Manager) is responsible for reviewing

hardcopy statements and authorizing expense as legitimate via signature including that of the assigned department coordinator. Any unresolved non-compliance issues must be reported to University P-card Administrator.

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Cardholder Responsibility

Manage your account

Review policy.

Check Contract Vendors before ‘shopping’ for items.

Request Sales Tax Exemption at point of sale.

Obtain a detailed receipt for each purchase (original receipt is required).

Provide a business purpose for each purchase that would be understandable to others outside of your own area.

If your event is eligible for meals or refreshments or includes approved entertainment, complete a Meals And Refreshments (Events) form.

Report any unauthorized charges immediately to your department approver or university p-card administrator.

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Cardholder Responsibility, Continued

Reconcile p-card expense on time

Complete “Cardholder Review” function online by the required due date.

View the CCER Due Date Calendar available on the university P-card Information site for upcoming due dates for the next year.

Print and sign cardholder statement.

Attach original receipts and any required forms.

Submit paperwork to the Department Approver for review as soon as the Cardholder Review function is completed or by due date.

If you are unable to complete review by the cardholder due date, notify your Department Approver, or University P-card Administrator.

P-card accounts may be deactivated if a cardholder fails to complete the review process by the required due date

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Cardholder Responsibility, Continued

Maintain control of your card

Do not loan your card, or your account number to ANYONE.

If you feel pressured to ‘loan’ your card to others, report the issue to the University P-card Administrator or to Internal Audit immediately.

If you are directed to make a purchase you believe to be questionable, check with Purchasing Compliance before completing the purchase.

If you feel pressured to make a purchase which falls outside policy, report the issue to the University P-card Administrator or to Internal Audit immediately.

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Non-compliance with P-card Policy

Approvers are required to notify cardholders if a purchase is not within policy guidelines. Cardholders will be notified of non-compliance issues in writing. Any unresolved non-compliance issues may result in account suspension or other action.

The most common non-compliance issues can usually be resolved by the cardholder- If you are charged incorrectly, charged sales tax, or you need a duplicate receipt contact

the merchant directly for resolution. Document the time, date, and name of the representative for the merchant you speak to,

and ask for date of expected resolution. Include a written explanation with your p-card packet detailing action you’ve taken to

correct an issue. Complete your reconciliation and submit your p-card packet by the required due date.

If you are unable to do so, notify your department p-card coordinator immediately.

If you have unauthorized purchases, do not have a receipt, or pay unnecessary sales tax you may be asked to reimburse the university. Know the rules, and avoid non-compliance.

Missing or Incomplete Receipt

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What qualifies as a receipt?

P-card receipt should provide Merchant name, and contact information, invoice or receipt number,

date of sale- Brief description of items purchased, quantity and amount paid per

item with total amount paid- Last 4 digits of the credit card number-

What is considered an original receipt? The original receipt is produced directly by the merchant. Because

many of our orders are placed online, receipts are often emailed or faxed to cardholders.

Who maintains the original receipts? The department is required to maintain original receipts in a

centralized location for 5 years. Cardholders may keep copies of receipts for their records, but not the

originals.

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Receipts, continued…

If you pay an invoice with p-card, you should have a confirmation of payment received from the vendor which you can attach to your invoice.

If you purchase airfare online, you should have a confirmation from the airlines which includes itinerary, traveler name, cost, & last 4 digits of your account number.

If you purchase from a restaurant, obtain an itemized receipt detailing what was purchased and a cardholder signature slip stating total paid on account.

Cardholder signature slip does not provide required detail and is not a complete receipt.

Be sure the restaurant provides you with an itemized receipt.

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Reconciling your account

P-card accounts are reconciled monthly using an online application provided by Wells Fargo: Commercial Card Expense Reporting (CCER)

CCER allows users 24/7 access to cardholder statements via the Internet.

CCER provides the university with the ability to automate our p-card allocation process which speeds posting of financial data.

CCER stores transaction data for 13 months allowing cardholders and departments access to past purchase detail including reporting functions useful for budgeting purposes.

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Wells Fargo Commercial Card

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Some department’s designate a “Reconciler” to assist an individual cardholder or group of cardholders with the allocation process in CCER.

This is an optional role used by a few areas due mainly to extremely high volume of transactions.

All cardholders are required to sign and date their printed CCER statement after review is complete.

Cardholders are required to review their statements each month, preferably online. Why? Because it provides a clear audit record for the university that p-card expense is being properly managed at the department level.

Reconciler Role- A reconciler has the same ability to review and edit expense as the cardholder.


Tips to simplify account management

Use a Cardholder Transaction Log daily to keep track of purchases.

Available as an online form (see the Boise State P-card Info site)

Attach receipts to the log immediately.

Log-in to CCER and allocate expense weekly.

Account limits don’t reset until approx the 5th day of the new month. Check your remaining credit balance under the Personal Profile tab to be sure you have enough available funds.

Check ‘View Declines’ Tab weekly to ensure purchases are processing. Contact the University P-card Administrator if transactions are not processing.

Report any unidentified, or unauthorized charges to University P-card Administrator immediately upon discovery.

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CCER Passwords

Access to CCER requires the use of an individual and unique password.

CCER users are required to change passwords EVERY 120 days.

Individual passwords may not be shared with others.

To avoid password reset issues: Set a Google calendar appointment to check your statement at least once a month.

Contact the University P-card Administrator if you need your password reset.

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CCER LOG-IN SCREEN VIEW

Use Microsoft Internet Explorer as your

browser (recommended by

Wells Fargo for optimum performance

with CCER)

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After successful login, the Wells Fargo Commercial Electronic Office (CEO) screen appears.

Select the

Commercial Card Expense Reporting

link available under the My Services Menu

Select “My Profile” tab to review or edit your secret questions. *Wells Fargo uses these question to authenticate your identity for password reset or other assistance.


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Use the navigational menu on the left to manage your account

•Select Review Open Statements to allocate expense for the statement currently due.

•Select View Cycle to Date to review current expense for the new month-

•Select View Previous Statements to review past statements

•Select Reports to review declined transactions or to produce a transaction report for budgeting or review purposes

•Select User Information to review your cardholder profile (limits, remaining credit, etc)

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JANE BRONCO

IMPORTANT- Some cardholders have more than 1 role in CCER (I.E. Cardholder and Reconciler). To switch to a different role click on the link for the role displayed in the menu bar above the navigational menu-


This is the Commercial Card Expense Reporting (CCER) home screen for cardholders and reconcilers.

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The Cardholder Summary provides a quick overviewof your open statement.

Status Indicator:

Open -Statement is ready for review by cardholder.

Cardholder Reviewed -Cardholder has completed review

Approved -CCER Approver has completed approval of statement for posting


Review Open Statement ScreenTransactions ready for allocation are listed.

Start Date- Beginning date of bill cycle

End Date-

Statement Review begins day after billing cycle end date

Grace Period End Date- This is the last day to complete your cardholder review

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Review Open Statement, continued

Options for reviewing transactions:

Select All, orSelect individual transactions.

Then, select the Reclassify button to allocate expense.


View All Transactions or select an option to filter the view:

Split Transactions, Reclassified Transactions, Non-Reclassified Transactions, or Disputed Transactions.

When you’ve completed your review and allocation, select the Statement Reviewed button to complete your review. Once you press this button, you can no

longer make any changes to your statement.

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Reclassifying (allocating) P-Card Expense

CCER automatically defaults each p-card transaction to a preselected Dept ID provided by your department and an account code based on the merchant’s bank-assigned MCC (Merchant Category Code). Some transactions can be difficult to categorize automatically and default to a 999999 GL Account Code.

– Cardholders (or reconcilers) review p-card transactions to ensure expense is allocated correctly.

(Some expense will need to be reclassified)– Expense can be Reclassified by the cardholder or approver as necessary during the allocation

process.

Term definitions Reclassify- The allocating of expense to correct department fund source identified by the Dept

ID; and assigning of a GL Account code that best defines the type of expense.

Dept Id is the 10 digit code used to identify individual department funds.

GL Account Code is the 6 digit code used to identify an expense category for the purchase (i.e. office supply, lab supply, etc)

If the Dept ID or Account Code you need can’t be found in CCER, or your expense is not defaulting to the correct Dept ID, please contact the University P-card Administrator.

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Reclassify Screen- Update the Dept ID, account code and enter description information for each transaction. Some transactions may require entry of project codes, chartfield codes, or travel authorization number

•General Ledger code (6 digit Account Code which identifies the type of expense)

•Description field (Enter the business purpose for the expense)

•Dept ID (10 digit code identifying the expense fund for the transaction)

1)Project Code (Grant funds and Athletics Dept ID’s require entry of a project code)

2)Chartfield Code (Use this field only if directed by your department)

3)Travel Authorization Number (Required for all employee business travel or student field trips)

Fields 4, 5, 6 are not required with every transaction. Check with your department for guidance. Or, contact the University P-card Administrator.

1 2

3 4

5 6

Save your entry


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Business Purpose

Cardholders must supply a valid business purpose for all p-card purchases.

For purchases of goods or services- Be specific, relate your purchase to your specific business need. Your description should be understandable to auditors who may not be within your

particular business unit.

For an event- Who- names & titles of attendees What- description of the event When- date & time Where- name of the venue Why- detailed description of the purpose of the event-Include agenda, invitation, or

any back up provided to participants.

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Split & Reclassify Split a single transaction multiple times to divide the cost between different account codes or different Dept Id’s (or both).

To Split and Reclassify a Transaction:

1.Select the transaction to be divided by placing a check mark in the box next to the line.

2.Click on the Split & Reclassify tab.

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Split & Reclassify, continued

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3.Check a Split Type (Allocate your charges by amount or percentage)

4.Enter the required information for each split line (account code, Dept Id, Description)

5.To add another row, click on the Add a Split link-

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Split & Reclassify, continued

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6. The total of each split line must add-up to the transaction total

7. Click Save when you are done.

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Check the Remaining Amount to determine

amount to be entered for the

split


Completing your Statement Review-

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To complete your review:

1.Check the receipt attached box (unless you don’t have a receipt)

2. Select the Statement Reviewed button.

3.Print your statement, sign/date it, and attach all receipts and back-up documentation.


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Submit your completed p-card packet (signed statement, receipts, and other required documentation) to your department approver on or before the cardholder review due date.

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You’ve completed your online Cardholder Review!

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Use the left navigational menu to:

View Cycle-to-Date Transactions Review and edit transactions in the current month

View Previous Statements Review up to 13 months of past statement data.

Select Reports to view declined transactions or to run transaction reports on purchases.

Select User Information to view your cardholder profile (limits, and other information associated with your account)

CCER provides options for cardholder management of p-card expense:


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To be sure your transactions are posting:

Select ‘Reports’ and then View Declines link.

The list will provide date, merchant info, amount, and reason for the decline.

Contact the University P-card Administrator for assistance with declined transactions.

View Declines Screen

Transactions may decline for several reasons: Merchant operates in a category blocked to cardholders (we have over 80 blocked categories), transaction exceeds available credit or limit, invalid expiration date or CSV entered are the most common.

Transaction Detail Report provides a tool for budgeting and tracking of p-card expense in Excel format.

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Select ‘Reports’ to run a Transaction reports on purchases.

Date Type: Select Posting Date

Date Range Use the billing period dates noted on the CCER Due Date Calendar.

Select Submit.

You will receive an email when the report is ready.

Download to Excel spreadsheet format.

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User Information

View User Information to ensure your email address is correct, view your Unique ID #, and check remaining credit balance for your account during the month

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[email protected]

xxxxxx2011

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Wells Fargo will ask for your Unique ID number if you call for assistance.

Be sure to keep this number in a secure location (do not keep it on or with your card) Email for CCER

notifications. Correct your email if necessary

User Information, continued

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Review Limits assigned to your account

Select the Available Credit link to review your available funds.

If you change your email address, be sure to hit the Save button

P-card account limits don’t reset until approx. the 5th of the month.

Check your available credit to assure you have available funds (especially at month end and during 1st week of the month.

Department Review Final Authorization of P-card expense

Approver submits cardholder statements to Authorizer after CCER approval has been completed.

Authorizer (Department Head, Director, Dean or Business Manager) must review and authorize via signature each month.

Any unresolved non-compliance should be discussed with cardholder and, in some cases reported to University P-card Administrator.

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Record Keeping

Departments are required to maintain p-card documentation a minimum of 5 years:

Cardholders may not retain original receipts. Departments should maintain the past two years of documentation on-

site. The rest may be sent to University archives as long as it’s easily

retrievable by month/year.

Departments may be asked to provide p-card documentation during an audit (either internal or external). This includes:

Cardholder Statement (including business purpose) with original detailed receipts and cardholder signature.

Back up documentation supporting the business purpose. Signature form (designating expense was authorized by Manager)

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P-card Security

Lost or Stolen P-card: Cardholders should immediately report lost, misplaced, or stolen cards directly to:

Wells Fargo P-card Account Services 1/800-932-0036

Safety online – Wells Fargo does not request or send sensitive information – such as account numbers or passwords – in an unsecured email, or by directing you to an unsecured website. You can forward suspect emails to [email protected]

Questions, concerns? University P-card Administrator: Anna Pollworth Ext 6-1795 Purchasing Compliance Specialist: Greg Kunde Ext 6-2964

Check the online P-card site for forms, references and information http://www.boisestate.edu/finad/pcard/

mailto:[email protected]

Documents

1 Boise State University P-card Review Cardholder and Department Responsibility WellsOne Commercial Card