13.07.2015 Views

P-Card Custodian Training Packet - Purchasing and Contracting ...

P-Card Custodian Training Packet - Purchasing and Contracting ...

P-Card Custodian Training Packet - Purchasing and Contracting ...

SHOW MORE
SHOW LESS

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

PROCUREMENT CARDCARD CUSTODIAN TRAININGTABLE OF CONTENTS• 01 – Presentation• 02 – OUS Fiscal Policy Manual – Procurement <strong>Card</strong> 70.100• 03 – PC01 Procurement <strong>Card</strong> Policy <strong>and</strong> Procedures• 04 – Fraud-Waste-<strong>and</strong>-Abuse-Reporting-Policy-10-100Final• 05 – OUS Fiscal Policy Manual Tax Reportable Codes• 06 – Tax Reportable Services/Renewal Subscriptions• 07 – P-<strong>Card</strong> Incorporated Service Vendors Exceptions List• 08 – Property - High-Risk• 09 – Inter-Departmental Purchases• 10 – Journal Voucher Schedule• 11 – <strong>Training</strong> Registration• 12 – P<strong>Card</strong> Intake Sheet• 13 – Procurement <strong>Card</strong> Authorization Agreement – Regular• 14 – Procurement <strong>Card</strong> Authorization Agreement - Team• 15 – Procurement <strong>Card</strong> Activity Log• 16 – P-<strong>Card</strong> Pre-Review Information• 17 – P-<strong>Card</strong> Review Checklist


OVERVIEW• Program Background• Program Advantages• Terms <strong>and</strong> Definitions• Applying for a P<strong>Card</strong>• Making a Purchase using the P<strong>Card</strong>• Authorized P<strong>Card</strong> Uses• Non-Chargeable Account Codes/Purchases• Purchase Documentation• Reconciliation of Charge Receipts2


OVERVIEW (cont.)• Termination/Separation - P<strong>Card</strong> User, <strong>Card</strong> <strong>Custodian</strong> orBA• Adding/Changing- P<strong>Card</strong> User, <strong>Card</strong> <strong>Custodian</strong> or BA• Account Information Update• Problems with your P<strong>Card</strong>• Billing Errors• Transaction Disputes• P<strong>Card</strong> Control <strong>and</strong> Security• Monthly Transaction Review• P<strong>Card</strong> Violations/Sanctions• Current Contacts for P<strong>Card</strong> Inquires3


PROGRAM BACKGROUND• OUS (Oregon University System) has established a P<strong>Card</strong>Program.• The P<strong>Card</strong> Program is administered by the OUS <strong>and</strong> isimplemented at the institution level.• U.S. Bank issues P<strong>Card</strong>s to UO campus departments. EachP<strong>Card</strong> is assigned to a department <strong>Card</strong> <strong>Custodian</strong>.• The P<strong>Card</strong>s may be used to purchase goods <strong>and</strong> non-taxreportable services (with exceptions) for the institution.• P<strong>Card</strong> purchases shall be made in accordance withestablished purchasing rules <strong>and</strong> policies.• Policy OUS – 2/1/08, UO – 7/1/08, updated 9/16/13.4


PROGRAM ADVANTAGES• This program provides for the rapid acquisitionof primarily low dollar items, (less than 5K or10K for Team <strong>Card</strong>s).• Is designed to promote purchasing efficiency,flexibility, <strong>and</strong> convenience.• Reduced time, paperwork <strong>and</strong> h<strong>and</strong>ling costsalong with a more rapid <strong>and</strong> efficient receipt ofgoods.• Traditional requisition payment cycle is greatlyreduced.5


<strong>Card</strong><strong>Custodian</strong>TERMS AND DEFINITIONS(cont.)<strong>Card</strong> <strong>Custodian</strong>: The individual who is responsible for trainingdepartment staff, safeguarding the P<strong>Card</strong> of a department ordivision of an institution, maintaining complete <strong>and</strong> accurate recordsof P<strong>Card</strong> use, <strong>and</strong> preparing reconciliations between the documentssupporting charges on the P<strong>Card</strong> <strong>and</strong> the statement of chargesreceived from the P<strong>Card</strong> vendor in compliance with institution <strong>and</strong>OUS policies. <strong>Card</strong> <strong>Custodian</strong> is not an automatic <strong>Card</strong> User.Specific <strong>Card</strong> <strong>Custodian</strong> responsibilities:• Manages physical custody <strong>and</strong> security of the P<strong>Card</strong> <strong>and</strong>account number.• Ensures cards with multiple <strong>Card</strong> Users are checked in <strong>and</strong> outvia Multiple User Log.• Maintains complete transaction records.• Reconciles monthly statement of P<strong>Card</strong> transactions.• Provides signature on monthly statement indicating finalapproval of monthly reconciliation.7


<strong>Card</strong><strong>Custodian</strong>TERMS AND DEFINITIONS(cont.)Specific <strong>Card</strong> <strong>Custodian</strong> responsibilities cont:• Trains all authorized <strong>Card</strong> Users.• Maintain records of department training.• Notifies Program Administrator of any changes toAuthorization Agreement.• Resolves problem purchases/disputes.• Communicates all necessary information with <strong>Card</strong> Usersincluding violations.• Ensures compliance with UO P<strong>Card</strong> Policy <strong>and</strong>Procedures.• Monitor department P<strong>Card</strong> transactions for appropriateuse <strong>and</strong> potential fraudulent activity.• Journal Voucher all expenditures quarterly (recommendmonthly) to appropriate account from 28995 (39546 forTeam <strong>Card</strong>).8


BudgetAuthorityTERMS AND DEFINITIONS(cont.)Budget Authority A UO dean, director, division or department headwho is responsible for the budget of the department or division ofUO that has authorized one or more P<strong>Card</strong>s for the purchase ofappropriate goods <strong>and</strong>/or services. Budget Authority cannot be a<strong>Card</strong> User. Budget Authorities are accountable for the following:Specific Budget Authority responsibilities:• Making sound business decisions based on financialresources allocated to the unit.• Ensuring that financial matters are conducted inaccordance with sound business practice, generallyaccepted accounting principles, <strong>and</strong> in compliancewith applicable laws, regulations <strong>and</strong> procedures.NOTE: The Budget Authority cannot be a <strong>Card</strong> User.9


BudgetAuthorityTERMS AND DEFINITIONS(cont.)Specific Budget Authority responsibilities cont:– Maintaining <strong>and</strong> reviewing adequate records that documentdecision making, in accordance with Program requirements <strong>and</strong>good judgment.– Ensuring that any delegation of authority, if allowed, isjudiciously made, formally documented <strong>and</strong> communicated to theappropriate offices at the UO.– Specific Program responsibilities include but not limited to:• a. Authorizes by signature initial P<strong>Card</strong> application.• b. Identifies <strong>Card</strong> <strong>Custodian</strong> <strong>and</strong> <strong>Card</strong> Users.• c. Reviews <strong>Card</strong> <strong>Custodian</strong> P<strong>Card</strong> transactions (unless delegated).• d. Reviews monthly reconciliation <strong>and</strong> monthly statement <strong>and</strong> signsthe monthly statement.• e. Ensures overall compliance with Program policy <strong>and</strong> procedures.10


ProgramAdministratorTERMS AND DEFINITIONS(cont.)P<strong>Card</strong> Program Administrator: The individual who isresponsible for the administration of the Program of anOUS institution/the Chancellor’s office. ProgramAdministrator is responsible for ensuring that theinstitution P<strong>Card</strong> policies are compliant with the OUSpolicy, that the policies established by the institution areimplemented, <strong>and</strong> that the P<strong>Card</strong> procedures are beingfollowed. Delegates Program duties as necessary.11


TERMS AND DEFINITIONS(cont.)• Statement of Account: This is the monthly listing of allaccount transactions, issued by the bank directly to the<strong>Card</strong> <strong>Custodian</strong>.• Single Purchase Limit: A dollar limitation for anindividual purchasing transaction,(5K currently or $10Kfor Team <strong>Card</strong>s). Transactions cannot be split to avoidthis limit.• Credit Limit: A dollar limit on credit card charges perbilling cycle established for each P<strong>Card</strong>. This dollar limitmay vary from card to card.• Vendor: A company from which a cardholder ispurchasing material(s) <strong>and</strong>/or minor equipment.12


APPLYING FOR A PCARD• Submit a **NEW** PCS P<strong>Card</strong> IntakeSheet to pcard@uoregon.edu requesting anew account.• In response to the request, PCS willprovide VISA <strong>Card</strong> application.• The application is completed, read, <strong>and</strong>signed by the <strong>Card</strong> <strong>Custodian</strong> <strong>and</strong>approved by the Budget Authority.13


APPLYING FOR A PCARD(CONT.)• Return original application to PCS viacampus mail. PCS submits the application toU.S. Bank requesting a P<strong>Card</strong>.• PCS will notify you when your P<strong>Card</strong> arrives,usually seven business days.• The <strong>Card</strong> <strong>Custodian</strong> needs to personally pickup the P<strong>Card</strong> <strong>and</strong> sign to verify that theyreceived the P<strong>Card</strong>.14


APPLYING FOR A PCARD(CONT.)Authorized <strong>Card</strong> Users:• The Budget Authority designates the <strong>Card</strong> <strong>Custodian</strong> <strong>and</strong>authorized <strong>Card</strong> Users on a P<strong>Card</strong> AuthorizationAgreement signed by all involved in the account.• **NEW** P<strong>Card</strong> Authorization Agreement – check all of theboxes that apply to the role of each individual involved inthe account.• Submit the fully signed P<strong>Card</strong> Authorization Agreementalong with a PCS P<strong>Card</strong> Intake Sheet to PCS via email topcard@uoregon.edu.• The P<strong>Card</strong> Program Administrator must approve theP<strong>Card</strong> Authorization Agreement before it is effective.15


MAKING A PURCHASE• Used for purchases of goods less than $5,000 or $10,000for Team <strong>Card</strong>s.– NOTE: Although the purchase amount will not m<strong>and</strong>atethe solicitation of competitive quotes, it is campus policyto seek competition for the lowest price <strong>and</strong> best valuewhen ever you make a purchase.• Backordering of Goods:• Backordering is allowed as long as charges for itemsdo not occur until the goods are shipped.• Goods may be charged to the P<strong>Card</strong> except as prohibitedby current UO <strong>Purchasing</strong> <strong>and</strong> <strong>Contracting</strong> OAR’s, OUS<strong>and</strong> UO P<strong>Card</strong> Policy <strong>and</strong> Procedures.16


AUTHORIZED USES• The following is a partial listing of typical uses:• Reference materials such as books,particularly those purchased from anothercountry due to exchange considerations.• Software.• Common Carrier travel fares.• Conference hotel lodging (deposits only).• Car rental reservations (not payments).17


AUTHORIZED USES(CONT.)• Office supplies.• Teaching <strong>and</strong> research supplies.• Materials for minor repairs (Not theservicing/repairing itself).• Non capitalized furniture/equipment.• Conference registration (not entertainmentor food).• Allowable dues <strong>and</strong> memberships.• Subscriptions to newspapers, journals <strong>and</strong>periodicals.18


NON-CHARGABLE ACCOUNT CODES- TRAVEL• Use of the P<strong>Card</strong> is PROHIBITED for travel costs (39000 accountcodes) with the exception of conference hotel lodging (depositsonly), rental car reservations <strong>and</strong> common carrier charges, such asairline, bus <strong>and</strong> train fares (does not include taxis <strong>and</strong> airportshuttles).Prohibited Account Codes:• 393xx-398xx: Travel.• 28612: Hosting Groups <strong>and</strong> Guests.• 28610: Entertainment.• The P<strong>Card</strong> may not be used for food purchases or at restaurants.• The P<strong>Card</strong> may not be used to purchase gas if it is associated withtravel; however, it MAY be used to purchase gas for operatingequipment.19


NON-CHARGABLE ACCOUNT CODES– CAPITAL OUTLAY• For other than library purchases (account code40190), use of a P<strong>Card</strong> is PROHIBITED for capitaloutlay (40xxx account codes) due to fixed assetinventory recording requirements.– NOTE: **NEW** Account code 40199 Construction inProgress (Equipment) – may use P<strong>Card</strong> but mustcomplete “Intent to Construct Capital Equipment” <strong>and</strong>submit to Business Affairs <strong>and</strong> <strong>Purchasing</strong> <strong>and</strong> <strong>Contracting</strong>Services prior to purchase – see Section 3.4.3 of the UOP<strong>Card</strong> Policy.• High Risk items must be reported to PropertyControl.20


NON-CHARGABLE ACCOUNT CODES– 1099 REPORTABLE• Use of a P<strong>Card</strong> is PROHIBITED for the followingaccount codes due to 1099 <strong>and</strong> W-2 tax reportingrequirements.• These account codes are for tax reportable servicesthat are performed by an outside vendor – seeSection 3.4.4 of the UO P<strong>Card</strong> Policy. Theseservices are made up of labor cost <strong>and</strong>/or labor <strong>and</strong>material cost.– NOTE: **NEW** Blanket Exemption for certain taxreportable transactions– Section 3.4.4 Note 1 of the UOP<strong>Card</strong> Policy.– Incorporated Vendor Exception List.21


NON-CHARGABLE ACCOUNT CODES– 1099 REPORTABLE (cont.)• Moving Costs (of new employee’s)• Maintenance <strong>and</strong> repairs (23501, 23502, 23503,23504, 23510, 23511, 23512, 23530 <strong>and</strong> 23531).• Fees <strong>and</strong> Services performed by others (245XX-25199 account codes)(1099 reportable).• Purchases involving the following account codes:• 20168 <strong>and</strong> 20169 Awards <strong>and</strong> Prizes Guestspeakers or employee recognition (reportable).22


NON-CHARGABLE ACCOUNT CODES– 1099 REPORTABLE (cont.)• 21008 Animal Care.• 21070 Agricultural Services.• 23080 Utilities/Maintenance - Non-Employee.• 24001<strong>and</strong> 24002 Equipment - Rental <strong>and</strong>Leases - includes tables at conferences<strong>and</strong> exhibition displays.• 24050 L<strong>and</strong> - Rental <strong>and</strong> Leases.• 24051 Building - Rental <strong>and</strong> Leases.• 24052 Housing Rentals - Non-Employee.23


NON-CHARGABLE ACCOUNT CODES– 1099 REPORTABLE (cont.)• 24053 Storage Rentals/Fees - Non-Employee.• 28544 Storage of Household Goods - Non-Employee.• 24602 Duplicating <strong>and</strong> Copying.• 24606 Printing <strong>and</strong> Publishing.• 24604 Developing Film.• 24052 Housing Rentals - Non-Employee.24


NON-CHARGABLE ACCOUNT CODES– OTHER PROHIBITED ITEMS• Flower Purchases.• 28610 Entertainment.• 28612 Hosting Groups <strong>and</strong> Guests (this includes hotelsor food).• Gifts (Gift Certificates).• Personal Purchases.• Alcohol.Unsure or Special Circumstance?If you are unsure about whether you should charge acertain item on your card or you have a specialcircumstance, please call the P<strong>Card</strong> ProgramAdministrator before you make the purchase.25


• Allowable Charges:TEAM CARD• Food Purchases for team:– Restaurants; Grocery Stores; Catering.• Lodging purchases for team:– Individual lodging rooms; Hotel conference rooms• Payment for approved team activities• Vehicle Expenses:– Gasoline; taxis; shuttles; car/van rental• Unallowable Charges:• No individual travel expenses or non-businessreimbursable expenses.• NO PERSONAL CHARGES.26


TEAM CARD (cont.)• Extended Physical Custody of Team <strong>Card</strong>:– Team <strong>Card</strong> may remain with <strong>Card</strong> User for theduration of an event.• Other than additional allowable purchases <strong>and</strong> rulesregarding custody of the P<strong>Card</strong> during team events –ALL OTHER PCARD RULES APPLY – including:– Security of P<strong>Card</strong>.– Authorized <strong>Card</strong> Users of P<strong>Card</strong>.– Multiple User Log.– Documentation of Purchases.27


PURCHASE DOCUMENTATION- GENERALThe <strong>Custodian</strong> secures <strong>and</strong> retains documentation to supportP<strong>Card</strong> purchases <strong>and</strong> business purpose (if not clear).Examples of documentationSales slips Order forms Receiving reportsReconciliation recordsreceiptsInvoices Cash registerMinimum InformationDate of PurchaseItem DescriptionShipping AddressVendor NameAmountName of <strong>Card</strong> UserCharge slips that do not itemize are inadequatedocumentation. You may write in the items on a nonitemizedreceipt.28


PURCHASE DOCUMENTATION –NO SUPPORTING DOCUMENTATIONWhen no other documentation exists, such aswhen making a telephone purchase, the followinginformation shall be maintained on a purchasinglog to support the transaction:• Date of purchase.• Vendor name.• Item description.• Amount.• Name of purchaser/authorized <strong>Card</strong> User.A purchasing log, although not required to recordall P<strong>Card</strong> transactions, may be a method fororganizing departmental P<strong>Card</strong> activity.29


RECONCILIATION• Reconciliation must be prepared monthly, at aminimum.• The <strong>Card</strong> <strong>Custodian</strong> is responsible for ensuringmonthly card statement reconciliation for alloccurring charges.• After completing the reconciliation, the <strong>Card</strong><strong>Custodian</strong> must sign <strong>and</strong> date the monthlystatement attesting to the fact that all charges arevalid <strong>and</strong> were initiated by an authorized <strong>Card</strong> User.• The Budget Authority must attest to thereconciliation by signing <strong>and</strong> dating the monthlystatements.31


RECONCILIATION (cont.)• In NO case may a <strong>Card</strong> User review his/herown charges.• If a statement contains charges made by a <strong>Card</strong><strong>Custodian</strong>, then the Budget Authority ordesignee must review, sign <strong>and</strong> date the<strong>Card</strong> <strong>Custodian</strong>’s charges.• The reviewer must not be supervised by theperson whose charges are being reviewed.• <strong>Card</strong> <strong>Custodian</strong> responsible to JV allexpenditures quarterly (recommend monthly) toappropriate accounts from 28995 (39546 forTeam <strong>Card</strong>).32


1. CallProgramAdministrator!2. UPDATE!EXIT OF PCARD USER• The Budget Authority or <strong>Card</strong> <strong>Custodian</strong> shall within 24hours contact the PCS via email to pcard@uoregon.eduregarding the exit of a <strong>Card</strong> User from the P<strong>Card</strong>Program.• A PCS P<strong>Card</strong> Intake Sheet along with the P<strong>Card</strong>Authorization Agreement reflecting the change, must be filedwith the PCS within 1 week (or card will be suspended.)• Enter the additions or changes on the PCS P<strong>Card</strong> IntakeSheet <strong>and</strong> on a copy of the department’s most recent UOP<strong>Card</strong> Authorization Agreement <strong>and</strong> submit to PCS via emailto pcard@uoregon.edu.– <strong>Card</strong> <strong>Custodian</strong> <strong>and</strong> Budget Authority must sign the PCSP<strong>Card</strong> Intake Sheet <strong>and</strong> initial changes on the P<strong>Card</strong>Authorization Agreement.– Department must keep a copy.33


1. CallProgramAdministrator!2. UPDATE!EXIT OFPCARD CUSTODAIN• The Budget Authority or <strong>Card</strong> <strong>Custodian</strong> shall within24 hours contact the PCS via email topcard@uoregon.edu regarding the exit of a <strong>Card</strong><strong>Custodian</strong> from the P<strong>Card</strong> Program.• When a <strong>Card</strong> <strong>Custodian</strong> exits from the P<strong>Card</strong> Program,all P<strong>Card</strong> activity on that P<strong>Card</strong> shall stop.• PCS must cancel <strong>and</strong> reissue of P<strong>Card</strong>. New P<strong>Card</strong> willnot be released until:– A PCS P<strong>Card</strong> Intake Sheet with a NEW P<strong>Card</strong>Authorization Agreement is submitted to PCS viaemail to pcard@uoregon.edu.– A new P<strong>Card</strong> with a new account # is issued by USBank.34


1. CallProgramAdministrator!2. UPDATE!EXIT OF PCARDBUDGET AUTHORITY• The Budget Authority or <strong>Card</strong> <strong>Custodian</strong> shallimmediately (within 24 hours) contact the P<strong>Card</strong>Program Administrator regarding the exit of aBudget Authority from the P<strong>Card</strong> Program.• When a Budget Authority exits from the P<strong>Card</strong> Program,all P<strong>Card</strong> activity on that P<strong>Card</strong> shall stop.• PCS must cancel <strong>and</strong> reissue of P<strong>Card</strong>. New P<strong>Card</strong> willnot be released until:– A NEW UO P<strong>Card</strong> Authorization Agreement form issubmitted.– A new P<strong>Card</strong> with a new account # is issued by U.S.Bank.35


UPDATE!ACCOUNT INFORMATIONUPDATE• **NEW** PCS P<strong>Card</strong> Intake Sheet needs to be used toupdate any information on your P<strong>Card</strong> account includingwithout limitation:– Index.– Address.– Credit Limit.– Department Name.– Request P<strong>Card</strong> cancellation.• Submit the PCS P<strong>Card</strong> Intake Sheet to PCS via email topcard@uoregon.edu36


PROBLEMS• Incorrect data on the card itself (new cards)• Contact the PCS via email topcard@uoregon.edu.• <strong>Card</strong> rejected at the point of sale• Try to resolve by first contacting the U.S. Bank• Check if your department is over it’s card limit.• Give the name of the vendor, amount of intendedpurchase, the date, <strong>and</strong> your card limits (pertransaction, monthly limit).• If the above fails, contact PCS by phone or emailto pcard@uoregon.edu.• DOCUMENT ANY/ALL PROBLEMS!37


PROBLEMS (cont.)• Poor customer service from U.S. Bank• Phone calls not returned.• Rude visa customer servicerepresentatives• Incorrect information.• No resolution to your issue.• Contact the PCS via email topcard@uoregon.edu.38


PROBLEMS –BILLING ERRORS• Credits to the wrong account• Double billings• Incorrect charge amounts• Try to resolve first by contacting U.S. Bank orthe Vendor.• If resolution is reached with U.S. Bank or theVendor, make sure corrections are reflected onyour account within 30 days.• Contact the PCS via email topcard@uoregon.edu if the above fails within 30days of discovery.39


TRANSACTION DISPUTES• Transaction disputes include:• Overcharges for items.• Charges the <strong>Card</strong> <strong>Custodian</strong>/<strong>Card</strong> User did not make• Items charged to account, but not received.• Contact the P<strong>Card</strong> Program Administrator about any disputewithin 30 days of the discovery.• The department along with PCS will contact U.S. Bank <strong>and</strong>/orthe Vendor about the disputed transaction within 60 days ofyour monthly statement reflecting the disputed charge.• If resolved, <strong>Card</strong> <strong>Custodian</strong> should ensure their accountsreflect any agreed changes in a timely manner (within twobilling cycles).• Maintain documentation of all disputes.40


CONTROL AND SECURITY• <strong>Card</strong> <strong>Custodian</strong> is responsible for control <strong>and</strong>security of the P<strong>Card</strong>, <strong>and</strong> the account number• The P<strong>Card</strong> must be secured in a locked spacewhen not in use.• Make sure the statement is received in a securelocation.• Turn in inactive or unwanted cards to PCS.• Document new cards <strong>and</strong> all purchases.• Ensure “See UO Staff ID” is on the back of yourP<strong>Card</strong>.41


CONTROL AND SECURITY(cont.)• Do not store the P<strong>Card</strong> number in an onlineaccount– NOTE: **NEW** Exemption allowing for automatic charges forsubscriptions with fixed fee recurring at a fixed interval (ex: Mailchimp, Lynda.com, Survey Monkey) – Section 4.3.4 Note 2.• Do not let another department or unauthorized usermake purchases with your P<strong>Card</strong> (know yourdesignees).• Report lost or stolen cards immediately to US Bank<strong>and</strong> PCS via email to pcard@uoregon.edu.• Ensure proper security is used when purchasingonline.42


MONTHLY TRANSACTIONREVIEW• PCS reviews all UO P<strong>Card</strong> transactions monthly.• PCS identifies questioned transactions <strong>and</strong>requests documentation from departments viaemail.• PCS determines if the questioned transaction is aviolation of applicable policy <strong>and</strong> procedures,including PC01 UO P<strong>Card</strong> Policy <strong>and</strong> Procedure.• If the transaction is identified as a violation thenPCS applies Sanctions for Violations of P<strong>Card</strong>Policy.43


ONSITE REVIEW• Notification of review to <strong>Card</strong><strong>Custodian</strong> <strong>and</strong> BudgetAuthority.• St<strong>and</strong>ard Checklist.• Immediate Feedback.• Written report of review results.44


VIOLATIONS/SANCTIONS• A violation is any action that is not inaccordance with one or more of the following: OUS<strong>and</strong> UO P<strong>Card</strong> policies, state law, OregonAdministrative Rules, <strong>and</strong>/or reasonable businessexpenditures. Violations can differ in nature <strong>and</strong>degree of risk <strong>and</strong> seriousness. Violations will beevaluated on a case by case basis.• Sanctions are actions that may be taken inresponse to violations of policy <strong>and</strong> procedures.45


VIOLATIONS/SANCTIONS(cont.)• Fall into 3 categories:• Minor.• Intermediate.• Major.• Open, transparent process of what is notallowed.• All reviews will be documented <strong>and</strong> copiesprovided to Budget Authority & <strong>Card</strong> <strong>Custodian</strong>.46


SANCTIONS• Actions taken in response to P<strong>Card</strong>Violations fall into 3 categories:• Minor.• Intermediate.• Major.• Violations are applied to the P<strong>Card</strong>account not to individuals.• Appeal Rights.47


VIOLATIONS/SANCTIONS(cont.)Examples of considerations in evaluating P<strong>Card</strong>purchase violations <strong>and</strong> applying sanctions are:• Chronic violations in any category outlined inthe OUS P<strong>Card</strong> or UO P<strong>Card</strong> Policy <strong>and</strong>Procedures.• Intentional misuse such as using the card forpersonal purchases.• Letting unauthorized users use the dept. card.• As a <strong>Card</strong> <strong>Custodian</strong>, a history of not ensuring<strong>Card</strong> Users adhere to the policies <strong>and</strong>st<strong>and</strong>ards for using the P<strong>Card</strong>.48


VIOLATIONS/SANCTIONS(cont.)Possible Disciplinary Actions or Sanctions:• E-mail or written notification to the <strong>Card</strong> <strong>Custodian</strong> identifying theviolation <strong>and</strong> providing an explanation or clarification of the policy. If theProgram Administrator has knowledge that violations have occurred in thepast, the e-mail should reflect that information.• A copy of the email to the <strong>Card</strong> <strong>Custodian</strong>’s Budget Authority.• A copy of the email to the authorized <strong>Card</strong> User or purchaser.• Invitation to attend a new training session (optional).• Requirement to attend a new training session.• Removal as <strong>Card</strong> <strong>Custodian</strong>.• Remove or restricting authorized <strong>Card</strong> Users.• Revoking or suspending the departmental P<strong>Card</strong>.• Notification to appropriate University authorities regarding violationsrelating to OAR 571-040-0240 which may result in disciplinary action.49


VIOLATIONS/SANCTIONS(cont.)• In general Sanctions provide program managersan approved framework to address programviolations. Sanctions also clarify for programparticipants what actions they may be subject toif they violate program policy <strong>and</strong> procedure.• Overall sanctions provide clarificationencouraging appropriate program use <strong>and</strong>accountable program management.50


CONTACTS• Central Email: pcard@uoregon.edu• P<strong>Card</strong> Program Administrator:• Catherine Susman– Email: susman@uoregon.edu– Phone: 346-1255; Fax: 346-2425• <strong>Purchasing</strong> Technician 1:• Lynne Harrell– Email: lharrell@uoregon.edu– Phone: 346-3220; Fax: 346-2425• Travel Coordinator:• Laurie Jacoby– Email: lajacoby@uoregon.edu– Phone: 346-3158; Fax: 346-239351


• Policy• <strong>Training</strong>• Templates• Written Procedures <strong>and</strong> Instructions• WebsiteTools & Support• Direct assistance from PCS staff via phone, email <strong>and</strong>in-person meetings; <strong>and</strong>• Central Email:– pcard@uoregon.edu52


THANK YOU53


2/20/13 <strong>Purchasing</strong> - Procurement <strong>Card</strong> | Oregon University SystemAdvanced Search<strong>Purchasing</strong> - Procurement <strong>Card</strong>Section: Procurement & <strong>Contracting</strong>Title: <strong>Purchasing</strong> - Procurement <strong>Card</strong>Number: 70.100IndexPOLICY.100 POLICY STATEMENT.110 POLICY RATIONALE.120 AUTHORITY.130 APPROVAL AND EFFECTIVE DATE OF POLICY.140 KNOWLEDGE OF THIS POLICY.150 DEFINITIONS.160 RESPONSIBILITIES.200 ROLES AND RESPONSIBILITIES OF KEY INDIVIDUALS INVOLVED INTHE PROCUREMENT CARD PROGRAM.210 ESTABLISHMENT OF A PROCUREMENT CARD PROGRAM AT OUSINSTITUTIONS AND THE CHANCELLOR'S OFFICE.220 CREDIT LIMIT.230 AUTHORIZED PROCUREMENT CARD USES.240 ALLOWABLE AMOUNTS AND APPROPRIATE ACCOUNT CODES.250 BANK CHARGES.260 DISPUTED ITEMS.270 LOST OR STOLEN CARDS.280 PROCUREMENT CARD ABUSE.290 POST TRANSACTION REVIEW PROGRAM.300 MONITORING REQUIREMENTS.310 TRAINING PROGRAM REQUIREMENTS.320 SEPARATION PROCEDURES.330 INAPPROPRIATE USE.340 EXCEPTIONS.350 ACCOUNTING.360 FORMSAPPENDIX.690 CONTACT INFORMATION.695 HISTORY.700 PROCUREMENT CARD FORMS.710 PROCUREMENT CARD POLICY KNOWLEDGE TESTPOLICY.100 POLICY STATEMENTThis policy sets forth basic system-wide st<strong>and</strong>ards for the establishment <strong>and</strong>administration of a procurement card program at Oregon University System(OUS) campuses. This policy gives overarching guidelines under which eachOUS campus may establish <strong>and</strong> administer a procurement card program. It isthe responsibility of each campus administration that desires to establish <strong>and</strong>administer a procurement card program to develop institution-specific policiesthat follow the guidelines established herein.This policy supersedes FASOM Section 13.11: <strong>Purchasing</strong> -- Procurement<strong>Card</strong>s..110 POLICY RATIONALEwww.ous.edu/dept/cont-div/fpm/proc-70-100 1/7


2/20/13 <strong>Purchasing</strong> - Procurement <strong>Card</strong> | Oregon University SystemDeveloping policies guiding the establishment <strong>and</strong> administration of aprocurement card program at OUS campusesDeveloping <strong>and</strong> maintaining a web-based training program (see .710 of thispolicy for procurement card policy knowledge test) on the OUS programpolicyB. INSTITUTIONDeveloping institution-specific procurement card policiesCarrying out all aspects of procurement card administration set forth in thispolicy <strong>and</strong> campus specific policies.200 ROLES AND RESPONSIBILITIES OF KEY INDIVIDUALS INVOLVED INTHE PROCUREMENT CARD PROGRAMBudget Authority: The Budget Authority is responsible for reviewing all chargesagainst department funds, including procurement card charges, to determineappropriateness <strong>and</strong> reviewing the monthly reconciliation of the card activity tothe monthly statement. Additionally, the Budget Authority is responsible forrequesting <strong>and</strong> authorizing the use of one or more procurement cards for use byhis/her department <strong>and</strong> for authorizing a departmental employee to be the <strong>Card</strong><strong>Custodian</strong> for the department.Procurement <strong>Card</strong> Program Administrator (Program Administrator): TheProgram Administrator is authorized by the institution Vice President forFinance <strong>and</strong> Administration to implement <strong>and</strong> maintain a procurement cardprogram at his/her institution. Responsibilities include, but are not limited to:Development <strong>and</strong> maintenance of a comprehensive Program policyEstablishment of an institution-specific training program (if institution policydiffers from the system-wide policy)Maintaining a comprehensive listing of card users, card custodians, <strong>and</strong>budgetary authoritiesEnsuring that all persons involved in the Program have completed anytraining required by policy (see .710 of this policy for procurement card policyknowledge test)Issuance of procurement cardsEstablishment <strong>and</strong> maintenance of a monitoring program that is designed tohelp ensure the following:expenditures charged through the Program are appropriate <strong>and</strong>within policycomplete <strong>and</strong> proper documentation supporting card charges areretaineduse of each card is by authorized card usersfraudulent activity is identified <strong>and</strong> minimizedmonthly reconciliations are performed as requireddistribution of procurement card expenditures to appropriate accountcodes (see .350)<strong>Card</strong> <strong>Custodian</strong> (<strong>Custodian</strong>): The departmental representative charged with theresponsibility to hold departmental procurement cards in safekeeping untilneeded by authorized card users. Other responsibilities include, but are notlimited to:Ensuring complete <strong>and</strong> proper documentation supporting card charges areobtained <strong>and</strong> retainedExamples include sales slips, cash register receipts, invoices, orderforms, <strong>and</strong> receiving reports. Charge slips that do not itemizeexpenditures are inadequate documentation in <strong>and</strong> of themselves.When no other documentation exists, such as when making atelephone purchase, a purchasing log will be maintained to recordtransactions.Ensuring that all card users have completed required training (see .710 ofthis policy for procurement card policy knowledge test)Maintaining procurement card usage log as required for multi-user cardsMonitoring card transactions for appropriate useMonitoring card activity for fraudReporting questionable transactions to Budget Authority <strong>and</strong> ProgramAdministratorPerforming a monthly reconciliation of the detail transactions with purchaserecords <strong>and</strong> processing journal voucher(s) to redistribute charges or creditsto the appropriate accounts<strong>Card</strong> User: Person authorized to use a procurement card to make purchases ofgoods <strong>and</strong> services on behalf of a department of an institution. Responsibilitieswww.ous.edu/dept/cont-div/fpm/proc-70-100 3/7


2/20/13 <strong>Purchasing</strong> - Procurement <strong>Card</strong> | Oregon University Systeminclude, but are not limited to:Maintaining an underst<strong>and</strong>ing of the policies guiding procurement of goods<strong>and</strong> services, including those specifically related to the use of theprocurement cardSafeguarding the card <strong>and</strong> the card number(s)Limiting the use of the card to purchases that are authorized by policyPersonal responsibility for non-business charges (see section .240Allowable Amounts <strong>and</strong> Appropriate Account Codes).210 ESTABLISHMENT OF A PROCUREMENT CARD PROGRAM AT OUSINSTITUTIONS AND THE CHANCELLOR’S OFFICEIn order to implement <strong>and</strong> maintain a procurement card program at an OUSinstitution/the Chancellor’s Office, the institution must first establish its ownpolicy governing the operation of the Program that conforms to this system-widepolicy. Once the policy has been established, a Program Administrator must benamed <strong>and</strong> trained on the administration of the program.A Procurement <strong>Card</strong> Application <strong>and</strong> Agreement (Agreement) obtained from theProgram Administrator is completed <strong>and</strong> signed by the <strong>Custodian</strong>, as well asthe other employees authorized to use the card. The Budget Authority approvesthe Agreement <strong>and</strong> the Program Administrator requests the card from the bank.After the card is issued, additional authorized users must sign the Agreement<strong>and</strong> the Program Administrator must be notified that the new user was added.Similarly, when an authorized user is removed or terminates employment,separation procedures will be followed to ensure that their name is removedfrom the authorized card user list <strong>and</strong> that all parties involved in the Program,including the Budget Authority, Program Administrator, <strong>and</strong> <strong>Custodian</strong>, arenotified on a timely basis..220 CREDIT LIMITBased on the amount of anticipated expenditures to be made on a particularcard, the Program Administrator will place a limit on the amount of chargesallowed on each card during each billing cycle..230 AUTHORIZED PROCUREMENT CARD USESPurchases from vendors that accept credit card payments may be charged to aprocurement card, except as prohibited by section .240. The procurement cardis designed to promote purchasing efficiency, flexibility, <strong>and</strong> convenience. Thefollowing is a partial listing of typical uses:Office suppliesTeaching <strong>and</strong> research suppliesMaterials for minor repairsNon Capitalized Furniture & EquipmentConference registrationsSubscriptions to newspapers, journals <strong>and</strong> periodicalsReference materials such as books, particularly those purchased fromanother country due to exchange considerationsTravel expenses for student groups or teams.240 ALLOWABLE AMOUNTS AND APPROPRIATE ACCOUNT CODESUse of a procurement card is prohibited for cash advances <strong>and</strong> personal or nonbusinesspurchases.Except for group or team travel cards, use of a procurement card is generallyprohibited for travel costs (39000 account codes). Institutional policy may allowfor use of a procurement card for conference hotel reservations <strong>and</strong> payments,<strong>and</strong> for rental car reservations. Institutional policy applies regarding use ofprocurement card versus ghost accounts for purchase of common carrier fares.Use of the procurement card will not provide insurance coverage that thetravel/ghost cards provide.For purchases other than library acquisitions (account code 40190), use of aprocurement card is prohibited for capital outlay (40XXX account codes) due tofixed asset inventory recording requirements.OUS institutions have the option, with the approval of the institution's director ofBusiness Affairs, to allow use of the procurement card for purchasesassociated with account code 40199 (Construction in Progress [Equipment]).www.ous.edu/dept/cont-div/fpm/proc-70-100 4/7


2/20/13 <strong>Purchasing</strong> - Procurement <strong>Card</strong> | Oregon University SystemThe institution must establish sufficient controls to ensure that procurementcard charges to account code 40199 are capitalized in Banner Fixed Assets.Use of a procurement card is prohibited for the following account codes due toW-2 tax reporting requirements, unless campus policies <strong>and</strong> procedures providefor the required W-2 reporting:10780 Employee Moving Expenses - Taxable10781 Temporary Living & Supplemental Allowance – Employee10782 Settling-In Allowance – Employee10783 Storage of Household Goods – Employee10784 Dependent Assistance Tuition & Fees – Employee10785 Dependent Assistance – Other – Employee10786 Utilities <strong>and</strong> Maintenance – Employee10787 Housing Rentals – Employee10788 Cost-of-Living/Post Allowance – Employee10790 Moving-Employee – Non-Taxable28502 Overtime Meal Allowance28532 Hiring Incentive39712 Employee Travel – Taxable39713 Dependent of Employee Travel - Taxable.250 BANK CHARGESAll bank charges, including interest <strong>and</strong> late charges, are absorbed by campusaccounts..260 DISPUTED ITEMSDisputes regarding charges, products or services must be resolved with themerchant or bank as appropriate. Any refund or adjustment obtained from thevendor is credited to the department..270 LOST OR STOLEN CARDSIf the card is lost or stolen, the <strong>Card</strong> User or <strong>Custodian</strong>, depending on who hadcustody of the card at the time of the loss, shall report the loss immediately tothe procurement card vendor bank as instructed by bank <strong>and</strong> to the <strong>Custodian</strong>,Program Administrator, <strong>and</strong> Budget Authority..280 PROCUREMENT CARD ABUSEA misused procurement card may be cancelled <strong>and</strong> returned to the bank.Department management, in consultation with Human Resources if appropriate,is responsible for taking appropriate disciplinary action consistent withapplicable personnel policies..290 POST TRANSACTION REVIEW PROGRAMEach campus Program Administrator will develop <strong>and</strong> implement a posttransaction review program that includes periodic post transaction reviews ofprocurement card use <strong>and</strong> testing application of key controls..300 MONITORING REQUIREMENTSEach campus <strong>and</strong> the Chancellor’s Office will establish <strong>and</strong> maintain a formalcompliance monitoring program that will include the following:Reviewing transaction data for compliance on a set scheduleReviewing the listing of MCC codes that are blocked by institution policy(blocked MCC codes should be documented in the institution Programpolicy, or are codes that the campus deems susceptible to misuse)Reviewing account codes used for procurement card charges for potentialinappropriate purchasesReviewing transaction descriptions for distributions made within theprocurement card module for potential inappropriate purchasesReviewing usage frequency of each card at least annually for inactive orinfrequently used accounts, documenting action takenAssessing procurement card provider monitoring system(s) <strong>and</strong>implementing as deemed appropriate <strong>and</strong> cost-effectiveReviewing card activity levels at least annually <strong>and</strong> resetting card spendinglevels accordingly.310 TRAINING PROGRAM REQUIREMENTSwww.ous.edu/dept/cont-div/fpm/proc-70-100 5/7


2/20/13 <strong>Purchasing</strong> - Procurement <strong>Card</strong> | Oregon University SystemThe System, in conjunction with the campuses, will develop <strong>and</strong> maintain aweb-based training program (see .710 of this policy for procurement card policyknowledge test) that will focus on the key provisions within the SystemProgram policy, as well as other applicable System policies. Each campus willdevelop <strong>and</strong> implement a training program, as needed, to focus on keyprovisions of campus-specific Program <strong>and</strong> related policies.Each campus will ensure that all card users, custodians, programadministrators, <strong>and</strong> budgetary authorities who authorize payments have beenprovided required initial training. <strong>Card</strong> users, custodians, programadministrators, <strong>and</strong> budgetary authorities must complete ongoing training whenchanges in System or campus Program policy dictate. Failure to complete therequired training will result in revocation of the authority to use the card..320 SEPARATION PROCEDURESEach campus will develop <strong>and</strong> implement separation procedures that includecancellation <strong>and</strong> re-issuance of a departmental procurement card when abudgetary authority or card custodian separates from their position..330 INAPPROPRIATE USEEach campus will develop <strong>and</strong> implement policy <strong>and</strong> procedures related toinappropriate use of the procurement card. At a minimum these policies <strong>and</strong>procedures will adhere to IMD 6.009 Financial Irregularities <strong>and</strong> will address:card cancellation triggers, including, but not limited to, fraudulent activityconsequences for inappropriate use.340 EXCEPTIONSExceptions to the System <strong>and</strong> campus procurement card program policiesshould be kept at a minimum. In the rare case where an exception to either orboth of these policies is granted, the campus granting the exception willdocument the exception in writing, including evidence of appropriate approvals.Exceptions to this system-wide policy must be approved by the Associate ViceChancellor for Finance & Administration/Controller. Exceptions to campuspolicy must be approved by the Vice President for Finance & Administration ordesignee..350 ACCOUNTINGEach campus will develop <strong>and</strong> implement policy <strong>and</strong> procedures to accomplishthe distribution of procurement card expenditures to appropriate account codesat least quarterly..360 FORMSEach procurement card program shall include forms that capture the followinginformation:The responsibilities of the card custodian, card users, <strong>and</strong> the budgetauthority (their signatures are required as an acknowledgement) <strong>and</strong> policy<strong>and</strong> procedural information, as identified by the campus.Log that includes at a minimum: date of purchase, user name, vendor name,purchase description, <strong>and</strong> amount.Sample forms for the Procurement <strong>Card</strong> Program are shown in the policyappendix, section .700 Forms. Note that these forms must not includeconfidential information such as social security numbers or the full procurementcard number. These forms are provided as samples <strong>and</strong> not required templates.Institutions may choose to use these forms or they may create their own forms..690 CONTACT INFORMATIONDirect questions about this policy to the following offices:SubjectContactGeneral questions from institutionalpersonnelProcurement <strong>Card</strong> ProgramAdministratorGeneral questions from institutional centraladministration <strong>and</strong> Chancellor's OfficepersonnelAssociate Vice Chancellor forFinance <strong>and</strong> Administration <strong>and</strong>Controllerwww.ous.edu/dept/cont-div/fpm/proc-70-100 6/7


2/20/13 <strong>Purchasing</strong> - Procurement <strong>Card</strong> | Oregon University System.695 HISTORY02/01/08 - Approved04/04/08 - Updated07/01/08 - Updated08/07/08 - Updated06/01/09 - Updated08/03/09 - Updated07/15/11 - UpdatedPolicy Last Updated: 07/15/11APPENDIX.700 PROCUREMENT CARD FORMS1. <strong>Purchasing</strong> <strong>Card</strong> Application (sample)2. <strong>Purchasing</strong> <strong>Card</strong> User Agreement (sample)3. <strong>Purchasing</strong> <strong>Card</strong> Departmental Agreement (sample)4. Signature Authorization Agreement (sample)5. <strong>Purchasing</strong> Log (sample)6. Dispute Form7. Faculty/Team Leader Responsibilities Agreement - Group/TeamTravel (sample).710 PROCUREMENT CARD POLICY KNOWLEDGE TESTSee the Procurement <strong>Card</strong> Administration - Index PageAppendix Last Updated: 08/07/08Posted Tue, 08/14/2012 - 2:08pmwww.ous.edu/dept/cont-div/fpm/proc-70-100 7/7


PC01 UO PROCUREMENT CARD POLICY AND PROCEDURESEffective: July 1, 2008 Revised: September 10, 20131. OVERVIEW1.1 Definitions.1.1.1 Budget Authority: A UO dean, director, division or department head who isresponsible for the budget of the department or division of UO that has authorized one or moreP<strong>Card</strong>s for the purchase of appropriate goods <strong>and</strong>/or services.1.1.2 <strong>Card</strong> <strong>Custodian</strong>: The individual who is responsible for safeguarding the P<strong>Card</strong>of a department or division of an institution, maintaining complete <strong>and</strong> accurate records ofP<strong>Card</strong> use, <strong>and</strong> preparing reconciliations between the documents supporting charges on theP<strong>Card</strong> <strong>and</strong> the statement of charges received from the P<strong>Card</strong> vendor in compliance withinstitution <strong>and</strong> OUS policies.1.1.3 <strong>Card</strong> User: An individual authorized to procure goods <strong>and</strong>/or services with aP<strong>Card</strong> of a department or division of an institution.1.1.4 Central Travel System Accounts or CTS Accounts: A centralized billingsystem that allows departments to make travel purchases with awarded travel agencies.There are no physical cards issued under this system.1.1.5 Credit Limit: The dollar limit on total credit card charges allowed during onemonth that is established for each P<strong>Card</strong>. The dollar limit may vary from P<strong>Card</strong> to P<strong>Card</strong>.1.1.6 Corporate Travel <strong>and</strong> Entertainment <strong>Card</strong>: A personal credit card issued to anindividual UO employee under the US Bank Corporate Travel <strong>Card</strong> Program. These creditcards are administered through UO Business Affairs <strong>and</strong> may be used to pay for reimbursablebusiness expenses.1.1.7 Institution: University of Oregon.1.1.8 OUS: Oregon University System.1.1.9 P<strong>Card</strong>: Procurement <strong>Card</strong>.1.1.10 P<strong>Card</strong> Authorization: The form titled ‘University of Oregon Procurement <strong>Card</strong>Authorization Agreement.”1.1.11 P<strong>Card</strong> Program Administrator or Program Administrator: The individual whois responsible for the administration of the P<strong>Card</strong> program of an OUS institution/theChancellor’s office. Program Administrator is responsible for ensuring that the institutionP<strong>Card</strong> policies are compliant with the OUS policy, that the policies established by theinstitution are implemented, <strong>and</strong> that the P<strong>Card</strong> procedures are being followed.Page 1 of 19


1.1.12 Program: Procurement <strong>Card</strong> Program.1.1.13 PCS: UO’s department of <strong>Purchasing</strong> <strong>and</strong> <strong>Contracting</strong> Services.1.1.14 Single Purchase Limit: The dollar limitation for an individual purchase on aP<strong>Card</strong>.1.1.15 Statement of Account: The monthly listing of all account transactions for aP<strong>Card</strong>, issued by US Bank directly to <strong>Card</strong> <strong>Custodian</strong>.1.1.16 Team <strong>Card</strong>: A P<strong>Card</strong> specially issued to select departments solely for use bythat department for team travel <strong>and</strong> related team travel expenses. Specific rules governing theallowable use of Team <strong>Card</strong>s if found under Team <strong>Card</strong> Procedures – seehttp://pcs.uoregon.edu/content/statutesregulationspolicies.1.1.17 UO: University of Oregon.1.1.18 Vendor: A company from which a <strong>Card</strong> User is purchasing materials, minorequipment <strong>and</strong> services under the provisions of this policy.1.2 Who Should Know This Policy. All Budget Authorities, <strong>Card</strong> <strong>Custodian</strong>s, <strong>and</strong> <strong>Card</strong>Users need to read <strong>and</strong> underst<strong>and</strong> PC01 UO Procurement <strong>Card</strong> Policy <strong>and</strong> Procedures (“UOP<strong>Card</strong> Policy”).1.3 Background. Oregon University System (OUS) has established the Program toprovide for the rapid acquisition of primarily low dollar value items without a significant portionof the costs inherent in public purchasing. The primary purpose of the Program is to streamlineoperations <strong>and</strong> eliminate unnecessary administrative costs.OUS maintains a system-wide contract with US Bank to provide Visa credit cards calledP<strong>Card</strong>s for the Program. The Program is administered by OUS subject to OUS Fiscal PolicyManual 70.100 <strong>and</strong> is implemented at the institution level. US Bank issues P<strong>Card</strong>s to PCS foruse by UO campus departments. Each card is assigned to a departmental <strong>Card</strong> <strong>Custodian</strong>.Authorized departmental <strong>Card</strong> Users purchase goods <strong>and</strong> services using the P<strong>Card</strong>.1.4 Authority. The UO Vice President for Finance <strong>and</strong> Administration has authorized UOdepartment of <strong>Purchasing</strong> <strong>and</strong> <strong>Contracting</strong> Services to implement <strong>and</strong> maintain the campuswide Program. The Director of <strong>Purchasing</strong> <strong>and</strong> <strong>Contracting</strong> Services acts in the role ofProgram Administrator <strong>and</strong> will implement the Program as established by OUS.Within each UO department, Budget Authorities are responsible for designating departmentalemployees’ purchasing authority. Budget Authorities wishing to implement the Program intheir department shall designate a <strong>Card</strong> <strong>Custodian</strong> as well as <strong>Card</strong> Users.<strong>Card</strong> <strong>Custodian</strong>s <strong>and</strong> <strong>Card</strong> Users are responsible for compliance with the Program policies<strong>and</strong> procedures. <strong>Card</strong> <strong>Custodian</strong>s are responsible for training <strong>Card</strong> Users with regard to theUO P<strong>Card</strong> Policy.Page 2 of 19


<strong>Card</strong> Users charge purchases for the department to the P<strong>Card</strong>. Such purchases must complywith OUS <strong>and</strong> UO policies <strong>and</strong> UO Administrative Rules (OARs) governing purchasing <strong>and</strong>P<strong>Card</strong> usage.Violations of the OARs, OUS, or UO P<strong>Card</strong> Policy are subject to sanctions as defined withinthis policy.1.5 References.1.5.1 UO Procurement <strong>Card</strong> Policy -http://pcs.uoregon.edu/content/statutesregulationspolicies1.5.2 OUS <strong>Purchasing</strong> Rules Division 60 through 63 -http://pcs.uoregon.edu/content/statutesregulationspolicies1.5.3 OUS Fiscal Policy Manual Procurement <strong>Card</strong> 70.100 -http://www.ous.edu/cont-div/fpm/proc.70.100.php1.5.4 OUS FASOM 70.400 – <strong>Purchasing</strong> - <strong>Purchasing</strong> <strong>and</strong> Account Payablehttp://www.ous.edu/dept/cont-div/fpm/proc-70-4001.5.5 OUS FASOM 02 - Summary of Tax Reportable Tax Codeshttp://www1.ous.edu/owfp/plsql/fpm.result_list?p_val_defn=reportable1.5.6 OUS FASOM 2.12 - Capital Outlayhttp://www1.ous.edu/owfp/plsql/fpm.result_section?p_fs_key=02.121.5.7 UO Property Control –http://ba.uoregon.edu/staff/property-control1.5.8 UO Travel Guidelines (include Central Travel System Accounts) -http://ba.uoregon.edu/staff/travel1.5.9 OUS Financial Irregularity Policy –http://www.ous.edu/dept/intaudit/irreg1.5.10 VISA Application –http://pcs.uoregon.edu/content/forms1.5.11 P<strong>Card</strong> Authorization -http://pcs.uoregon.edu/content/forms1.5.11 PCS P<strong>Card</strong> Intakehttp://pcs.uoregon.edu/content/formsPage 3 of 19


1.5.13 Conflicts of Interest –http://www.leg.state.or.us/ors/244.html1.5.14 Ethics –http://arcweb.sos.state.or.us/pages/rules/oars_500/oar_580/580_061.html1.5.15 <strong>Training</strong> Materials -http://pcs.uoregon.edu/content/training2. HOW TO PARTICIPATE IN THE PROGRAM2.1 Obtain a P<strong>Card</strong>. To obtain a P<strong>Card</strong>, the department or division must complete<strong>and</strong> submit a PCS P<strong>Card</strong> Intake Sheet (“Intake Sheet”) to PCS. The department must specifyon the Intake Sheet the address that US Bank should use for forwarding the department’smonthly P<strong>Card</strong> statement. The address specified must be to secure location within thedepartment.Based on the Intake Sheet, PCS will initiate a Visa application <strong>and</strong> forward to the departmentfor signature. Both <strong>Card</strong> <strong>Custodian</strong> <strong>and</strong> Budget Authority must sign the Visa application.Once the application is completed <strong>and</strong> signed by the department, the department must submitthe original signed application to PCS. PCS will submit the application to U.S. Bank <strong>and</strong>request a P<strong>Card</strong> be issued for the department or division.2.2 P<strong>Card</strong> Authorization. In addition to the Intake Sheet <strong>and</strong> Visa application,Budget Authority, <strong>Card</strong> <strong>Custodian</strong>, <strong>and</strong> any authorized <strong>Card</strong> Users must complete <strong>and</strong> sign aP<strong>Card</strong> Authorization. Signing the P<strong>Card</strong> Authorization not only attests to a review <strong>and</strong>underst<strong>and</strong>ing of P<strong>Card</strong> policy/procedures, but also documents the completion of requiredOUS online training. Once completed <strong>and</strong> signed, the department must submit the P<strong>Card</strong>Authorization to PCS.NOTE 1: A <strong>Card</strong> <strong>Custodian</strong> may also be a <strong>Card</strong> User.NOTE 2: A Budget Authority may not be a <strong>Card</strong> User.NOTE 3: A Budget Authority Designee may also be a <strong>Card</strong> User.NOTE 4: PCS will not release a department P<strong>Card</strong> to <strong>Card</strong> <strong>Custodian</strong> until PCS receives acompleted, fully-signed P<strong>Card</strong> Authorization <strong>and</strong> all individuals listed on the P<strong>Card</strong>Authorization have completed the required online training (see Section 10.)2.3 Changes to P<strong>Card</strong> Authorization2.3.1 <strong>Card</strong> Users.a. Adding <strong>Card</strong> Users. To add <strong>Card</strong> Users, enter the additions on an IntakeSheet <strong>and</strong> on a copy of the department’s P<strong>Card</strong> Authorization. Both <strong>Card</strong> <strong>Custodian</strong><strong>and</strong> Budget Authority must sign the Intake Sheet <strong>and</strong> revised P<strong>Card</strong> Authorization toauthorize the addition. The newly added <strong>Card</strong> User(s) must also read <strong>and</strong> sign therevised P<strong>Card</strong> Authorization <strong>and</strong> successfully complete required training. Once all thePage 4 of 19


evisions are made, training is complete, <strong>and</strong> all required signatures obtained, submitthe revised P<strong>Card</strong> Authorization (entire P<strong>Card</strong> Authorization) to PCS. Electronicsubmission to pcard@uoregon.edu is strongly preferred.b. Deletions or Other Modifications to <strong>Card</strong> Users. When a UO employeeauthorized as a <strong>Card</strong> User terminates/separates from a department or the departmentotherwise wishes to delete a <strong>Card</strong> User, <strong>Card</strong> <strong>Custodian</strong> must remove such employeefrom the list of authorized <strong>Card</strong> Users on the P<strong>Card</strong> Authorization. <strong>Card</strong> <strong>Custodian</strong> will,not later than 24 hours after such termination/separation, notify PCS by email topcard@uoregon.edu <strong>and</strong> notify Budget Authority <strong>and</strong> of suchtermination/separation.In addition to notifying PCS by email to pcard@uoregon.edu, <strong>Card</strong> <strong>Custodian</strong> mustsubmit an Intake Sheet <strong>and</strong> a revised P<strong>Card</strong> Authorization reflecting the change to PCSwithin 1 (one) week of a <strong>Card</strong> User’s termination/separation. If an updated P<strong>Card</strong>Authorization is not submitted within 1 (one) week, department’s P<strong>Card</strong> will besuspended until PCS receives new P<strong>Card</strong> Authorization.2.3.2 <strong>Card</strong> <strong>Custodian</strong> or Budget Authority. To add, delete or otherwise modifyeither <strong>Card</strong> <strong>Custodian</strong> or Budget Authority, including changes due to a <strong>Card</strong> <strong>Custodian</strong> orBudget Authority separating from their position, the department or division shall notify the PCSby email to pcard@uoregon.edu within 24 hours after such change. PCS will suspend theP<strong>Card</strong> account upon receipt of such notice. All P<strong>Card</strong> activity must stop until a new P<strong>Card</strong>Authorization is submitted to PCS, any required training is complete, <strong>and</strong> a new P<strong>Card</strong> isissued to replace the existing department P<strong>Card</strong>.In order to reactivate the department’s P<strong>Card</strong>, Budget Authority, <strong>Card</strong> <strong>Custodian</strong> <strong>and</strong> anyauthorized <strong>Card</strong> Users must sign <strong>and</strong> submit a new P<strong>Card</strong> Authorization.2.4 Individual Transaction <strong>and</strong> Credit Limit Information.Individual transaction limit: Default $5,000.Daily number of transactions allowed: No LimitMonthly credit limit: Default $5,000Based upon departmental request <strong>and</strong> justification, Program Administrator may approve highermonthly credit limits. Submit an Intake Sheet to pcard@uoregon.edu to initiate the process forestablishing credit limits higher or lower than $5000.3. USING YOUR PCARD3.1 General. Purchases from vendors that accept credit card payments may be charged toa P<strong>Card</strong> except as prohibited by this policy. The Program permits the purchase of goods, froma vendor of choice, if their value is below the individual transaction limit for the applicableP<strong>Card</strong> ($5,000.00 or less). However, UO policy also requires departments to secure themaximum or best value purchase at all dollar levels. Competitive quotes may not be required,but they may be a means of ensuring a best value purchase.Page 5 of 19


3.2 Immediately Available. All purchases should be immediately available at the time ofP<strong>Card</strong> use. Items may be back-ordered, but only if no charges are placed against the P<strong>Card</strong>until shipment of such back-ordered item. If, after placing an order, <strong>Card</strong> User is notified themerch<strong>and</strong>ise is on back-order, <strong>Card</strong> User must cancel the order.3.3 Typical Allowable P<strong>Card</strong> Uses. Typical allowable uses are as follows:3.3.1 Office supplies3.3.2 Teaching <strong>and</strong> research supplies3.3.3 Materials for minor repairs (Not the servicing/repairing itself)3.3.4 Conference registration (not entertainment)3.3.5 Allowable dues <strong>and</strong> memberships3.3.6 Subscriptions to newspapers, journals <strong>and</strong> periodicals3.3.7 Reference materials such as books, particularly those purchased from anothercountry due to exchange considerations3.3.8 Software3.3.9 Common Carrier travel fares3.3.10 Conference hotel lodging (deposits only)3.3.11 Car rental reservations (not payments)3.4 Prohibited Use <strong>and</strong> Non-Chargeable Account Codes.3.4.1 General. The P<strong>Card</strong> cannot be used to back order merch<strong>and</strong>ise, for cashadvances, or for personal or non-business related purchases. See Section 3.2 above.3.4.2 Non-chargeable Account Codes – Travel.a. Except as provided in this section, do not use the P<strong>Card</strong> for payment oftravel costs (39000 account codes as more particularly set forth below). The P<strong>Card</strong>may be used for conference hotel lodging reservations (deposits only), rental carreservations <strong>and</strong> common carrier charges, such as airline, bus <strong>and</strong> train fares.Common carrier charges do not include taxis <strong>and</strong> airport shuttles. While UO policyallows for the use of either the P<strong>Card</strong> or CTS Accounts for the purchase of commoncarrier fares, only the use of the CTS Account will provide insurance coverage.Specifically, the following account codes are prohibited:(i) 393xx-397xx: Travel (charges for common carrier fares, depositson conference hotel lodging <strong>and</strong> car rental reservations allowed);Page 6 of 19


(ii)(iii)28612: Hosting Groups <strong>and</strong> Guests; <strong>and</strong>28610: Entertainment.b. Do not use the P<strong>Card</strong> for food purchases or at restaurants. Restaurant orfood purchases may be charged on the Travel <strong>and</strong> Entertainment <strong>Card</strong>. For anapplication, contact UO Travel Coordinator.c. Do not use the P<strong>Card</strong> to purchase gas if it is associated with travel;provided, however, the P<strong>Card</strong> may be used to purchase gas for operating equipment.3.4.3 Non-Chargeable Account Codes - Capital Outlay. Except for librarypurchases under account code 40190, do not use the P<strong>Card</strong> for capital outlay (40xxx accountcodes) due to fixed asset inventory recording requirements. Further, as allowed under theOUS <strong>Purchasing</strong> Procurement <strong>Card</strong> Policy, UO’s Director of Business Affairs has adoptedprocedures allowing for the use of the P<strong>Card</strong> for purchases associated with account code40199 (Construction in Progress [Equipment]). Seehttp://ba.uoregon.edu/sites/ba/files/forms/icce.pdf for details.3.4.4 Non-Chargeable Account Codes – 1099 Reportable. Except as allowed forvendors that are incorporated <strong>and</strong> pre-approved by PCS, or as listed below in NOTE 1 below,do not use the P<strong>Card</strong> for the purchases under account codes listed below.(i) New Employee Moving Costs (10780, 10790)(ii) Maintenance <strong>and</strong> repairs (23501, 23502, 23503, 23504, 23510, 23511,23512, 23530 <strong>and</strong> 23531)(iii) Fees <strong>and</strong> Services performed by others (245XX – 25199 accountcodes).(iv) Purchases of awards <strong>and</strong> prizes guest speakers or employee recognition(20168, 20169)(v) 21008 Animal Care(vi) 21070 Agricultural Services(vii) 23080 Utilities <strong>and</strong> Maintenance – Non-Employee(viii) 24001 <strong>and</strong> 24002 Equipment – Rental <strong>and</strong> Leases –these codes includetables at conferences <strong>and</strong> exhibition displays(ix) 24050 L<strong>and</strong> – Rental <strong>and</strong> Leases(x) 24051 Building – Rental <strong>and</strong> Leases(xi) 24052 Housing Rentals – Non-Employee(xii) 24053 Storage Rentals/Fees – Non-Employee(xiii) 24602 Duplicating <strong>and</strong> Copying(xiv) 24606 Printing <strong>and</strong> Publishing(xv) 24604 Developing Film(xvi) 28532 Hiring Incentive(xvii) 28540 Dependant assistance - Tuition <strong>and</strong> Fees- Non-Employee(xviii) 28541 Dependant assistance - Other – Non-Employee(xix) 28542 Temporary Living <strong>and</strong> Supplemental Allowance– Non-Employee(xx) 28543 Settling in Allowance - Non-Employee(xxi) 28544 Storage of Household Goods - Non-Employee(xxii) 39712 Employee Travel – Taxable(xxiii) 39713 Dependent of Employee Travel - TaxablePage 7 of 19


NOTE 1: Blanket Exemption for Certain Tax Reportable Transactions. Departmentsmay use their P<strong>Card</strong> to make tax reportable purchases as listed below:• Software lease costs, or renewals.• Silk screening services or the like to create customized or printed t-shirtsor merch<strong>and</strong>ise• Key cutting or creation.• Booth Space <strong>and</strong> Equipment Rental such as booth space at a conference,a helium balloon canister, generator or tents for an event.• Developing film• Advertising, such as job postings or advertisements.3.4.5 Prohibited Items/Other. Do not use of the P<strong>Card</strong> for the following purchases<strong>and</strong> account codes:(i) Flower Purchases(ii) 28610 Entertainment(iii) 28612 Hosting Groups <strong>and</strong> Guests (this includes no hotels or food)(iv) Gifts(v) Personal Purchases(vi) Alcohol3.5 Problem Purchases.3.5.1 If purchases using the P<strong>Card</strong> are found to be unacceptable, not satisfactory,received wrong, damaged <strong>and</strong>/or defective, duplicate order, etc., <strong>Card</strong> User is responsible forreturning the unacceptable items or for making other satisfactory arrangements to remedy theissue(s).3.5.2 If an item purchased using the P<strong>Card</strong> is returned, <strong>Card</strong> <strong>Custodian</strong> is responsiblefor verifying the appropriate credit is reflected on the department’s P<strong>Card</strong> monthly statement.If the vendor has not replaced or corrected the item by the date <strong>Card</strong> User receives his/hermonthly statement, then the purchase of that item will be considered in dispute. <strong>Card</strong><strong>Custodian</strong> must contact PCS by email to pcard@uoregon.edu about any dispute within thirty(30) days of receipt of monthly statement of account.4. DOCUMENTING USE OF YOUR PCARD4.1 General. For each purchase on the P<strong>Card</strong>, <strong>Card</strong> User making the purchase shallobtain <strong>and</strong> provide to <strong>Card</strong> <strong>Custodian</strong> purchase documentation, including a clear businesspurpose. Examples of such documentation include sales slips, cash register receipts,invoices, order forms, reconciliation records, receiving reports <strong>and</strong> shipping address. Thedocumentation maintained generally arises out of the normal course of business <strong>and</strong> it shouldsupport a clear determination of what was ordered, what was paid for <strong>and</strong> what was received.Charge slips that do not include an itemization of purchases are inadequatedocumentation.4.2 Inadequate Documentation. When no other adequate documentation exists, such aswhen making a telephone purchase, the following information shall be maintained to supportPage 8 of 19


P<strong>Card</strong> transactions: date of purchase, vendor name, item description, amount, shippingaddress, <strong>and</strong> the name of <strong>Card</strong> User.4.3 Multiple User Log. P<strong>Card</strong>s with multiple <strong>Card</strong> Users (more than one) must be signedin <strong>and</strong> out via a Multiple User Log. Use of the P<strong>Card</strong> account number without the physicalpresence of the P<strong>Card</strong> is not allowed. The Multiple User Log may be maintained by <strong>Custodian</strong>in either a hard copy or electronic format. In addition to the requirements under section 4.1,the following must be tracked on a Multiple User Log: the date; <strong>Card</strong> User name; vendorname; <strong>and</strong> the dollar amount of the transaction.4.3.1 If the Multiple User Log is maintained in an electronic format, <strong>Custodian</strong> shallensure the Multiple User Log is only accessible by <strong>Custodian</strong>. Additionally, <strong>Custodian</strong> shall beresponsible for obtaining all required information from <strong>Card</strong> Users <strong>and</strong> completing theelectronic Multiple User Log each time the P<strong>Card</strong> is checked in or out.4.3.2 If the Multiple User Log is maintained in a hard copy format, either <strong>Custodian</strong> or<strong>Card</strong> User may be responsible for completing the Multiple User Log; provided, however, it shallbe the <strong>Custodian</strong>’s responsibility to ensure the Multiple User Log is completed each time theP<strong>Card</strong> is checked in or out.4.3.3 Each time the P<strong>Card</strong> is used to make a purchase the following, at a minimum,must be tracked on the log: the date; the name <strong>and</strong> vendor; <strong>and</strong> the dollar amount of thetransaction. This requirement also applies to a <strong>Card</strong> <strong>Custodian</strong> acting as a <strong>Card</strong> User.4.3.4 After purchases are made <strong>and</strong> the P<strong>Card</strong> returned, the return date must also beentered on the log.NOTE 1: Except as noted in NOTE 2 below, <strong>Card</strong> Users shall not in any circumstancestore a copy of the P<strong>Card</strong> account number.NOTE 2: Exemption for Automatic Charges for Subscriptions with a St<strong>and</strong>ard MonthlyFee: Departments may use the P<strong>Card</strong> to purchase recurring subscriptions where the vendorprocesses a set, fixed fee at a set, fixed, agreed upon interval. Examples of this type oftransaction are; Mail chimp, Lynda.com, Survey Monkey. There are several similarsubscriptions in the marketplace <strong>and</strong> this exemption allows for efficient processing of thesetypes of electronic subscriptions. Departments may use their P<strong>Card</strong> to make these types ofsubscription purchases subject to the following:• The P<strong>Card</strong> number is stored with the vendor to allow charges of the agreed uponamount or rate at regular intervals• The account is set-up in the name of the University <strong>and</strong> not as an individual account• Departments must monitor the use of the P<strong>Card</strong> number <strong>and</strong> resulting charges.Please note, this exemption does not allow storing the P<strong>Card</strong> with vendors such as Amazon,iTunes, etc. for future purchases. In those cases the P<strong>Card</strong> number should be removed fromthe account each time the P<strong>Card</strong> is used.4.4 Documentation & Monthly Statement. Budget Authority <strong>and</strong> <strong>Card</strong> <strong>Custodian</strong> areresponsible for ensuring that the documentation required under this section is attached to thedepartment’s monthly P<strong>Card</strong> statement, as required under Section 5.Page 9 of 19


5. MONTHLY STATEMENTS5.1 Master Billing. Each month, Business Affairs receives <strong>and</strong> pays a “master bill” fromU.S. Bank for all campus P<strong>Card</strong> charges. Business Affairs will allocate all charges <strong>and</strong> creditsshown on the master statement to the applicable, individual departments.5.2 Departmental Monthly Statement. At the end of each billing cycle, US Bank sends amonthly statement of account that lists the department P<strong>Card</strong> transactions for that billingperiod to the department’s <strong>Card</strong> <strong>Custodian</strong>. <strong>Card</strong> <strong>Custodian</strong> must ensure that thedepartment’s monthly statement is received in a secure location.5.3 Reconciliation of Charge Receipts. Within thirty days of receipt of the monthlystatement, <strong>Card</strong> <strong>Custodian</strong> must reconcile <strong>Card</strong> User charge receipts <strong>and</strong> charges reported byU.S. Bank on that monthly statement.To reconcile charges to the monthly statement <strong>Card</strong> <strong>Custodian</strong> shall check each transactionlisted on the monthly statement against the purchase documentation. (See Section 4Documenting Use of Your P<strong>Card</strong>.) The original sales documents (packing slip, invoice, cashregister tape <strong>and</strong> credit card slips, etc.) for all items listed on the monthly statement MUST beneatly attached to the statement, in statement sequence.5.4 Verification of Reconciliation Completion <strong>and</strong> Review .5.4.1 <strong>Card</strong> <strong>Custodian</strong> is responsible for ensuring a monthly P<strong>Card</strong> statementreconciliation is prepared for all charges <strong>and</strong> credits. After completing the reconciliation, <strong>Card</strong><strong>Custodian</strong> must sign <strong>and</strong> date the monthly statement attesting to the fact that all charges arevalid <strong>and</strong> were initiated by an authorized <strong>Card</strong> User. If <strong>Card</strong> <strong>Custodian</strong> cannot attest to allcharges, <strong>Card</strong> <strong>Custodian</strong> must not sign the statement <strong>and</strong> must immediately notify PCS byemail to pcard@uoregon.edu <strong>and</strong> notify the applicable Budget Authority of the outst<strong>and</strong>ingissues.In NO case may a <strong>Card</strong> <strong>Custodian</strong> review his/her own charges. If a statement containscharges made by a <strong>Card</strong> <strong>Custodian</strong>, then Budget Authority or designee must review, sign <strong>and</strong>date <strong>Card</strong> <strong>Custodian</strong>’s charges. In all circumstances, the designated reviewer must not besupervised by the person whose charges are being reviewed.5.4.2 Budget Authority must review the monthly statement <strong>and</strong> the monthlyreconciliation prepared by <strong>Card</strong> <strong>Custodian</strong>. After reviewing the reconciliation against themonthly statement Budget Authority must sign the monthly statement to verify their review <strong>and</strong>approval of all charges listed. If Budget Authority cannot attest to all charges, Budget Authoritymust not sign the statement <strong>and</strong> must immediately notify PCS by email topacard@uoregon.edu noting all of the outst<strong>and</strong>ing issues.5.5 Journal Vouchers. For all expenditures, it shall be the responsibility of eachdepartment to process journal vouchers quarterly, (recommend monthly), to debit or creditappropriate accounts. See the Journal Voucher Schedule for JV posting deadlines at:http://pcs.uoregon.edu/content/procurement-card-programPage 10 of 19


5.6 Credits for Disputed Items. Any refund or adjustment obtained from the vendor for adisputed item will be credited to the department expense accounts.6. CARD SECURITY6.1 P<strong>Card</strong> Physical Custody. <strong>Card</strong> <strong>Custodian</strong> is responsible for the physical custody ofthe P<strong>Card</strong>. <strong>Card</strong> <strong>Custodian</strong> is also responsible for the physical security of the P<strong>Card</strong> accountnumber. These security duties of <strong>Card</strong> <strong>Custodian</strong> shall not be delegated. However, adepartment may designate a back-up <strong>Card</strong> <strong>Custodian</strong> to maintain physical custody of theP<strong>Card</strong> <strong>and</strong> P<strong>Card</strong> account number in the event <strong>Card</strong> <strong>Custodian</strong> will be absent for one or morebusiness days. Any designated back-up <strong>Card</strong> <strong>Custodian</strong> will be required to sign a P<strong>Card</strong>Authorization as a <strong>Card</strong> <strong>Custodian</strong> <strong>and</strong> will be required complete all applicable training.6.2 Procurement <strong>Card</strong> Physical Security. The P<strong>Card</strong> shall be stored in a locked spacewhen not in use. The P<strong>Card</strong> account number <strong>and</strong> related documentation, including themonthly P<strong>Card</strong> statement, shall be secured in the same manner as the P<strong>Card</strong>.6.3 <strong>Card</strong> User Security Responsibilities. It is <strong>Card</strong> User’s responsibility to safeguard thecredit card <strong>and</strong> the account number when using the P<strong>Card</strong>. <strong>Card</strong> User must not allowunauthorized individuals to have access to or use the P<strong>Card</strong> or its account number. <strong>Card</strong> Usershould only have physical custody of the P<strong>Card</strong> for a period of time sufficient to make ascheduled purchase for the department. A <strong>Card</strong> User cannot maintain physical custody of theP<strong>Card</strong> for more than 24-hours, unless Budget Authority has provided written authority for aspecific non-reoccurring purchase that must be made over a weekend or holiday period.6.4 <strong>Card</strong> Verification. “See UO Staff ID” must be entered on the signature block of theP<strong>Card</strong> to ensure <strong>Card</strong> User verification.6.5 Lost or Stolen <strong>Card</strong>s. If the card is lost or stolen <strong>Card</strong> <strong>Custodian</strong> must immediately(within 24 hours) notify PCS at 541-346-2419/ pcard@uoregon.edu <strong>and</strong> US Bank at (800) 344-5696.6.6 Close or Cancel Account. To close or cancel an account or card, submit an IntakeSheet to PCS at pcard@uoregon.edu.7. POST AUDIT & INTERNAL REVIEWS7.1 Audits. The Oregon Secretary of State Audit Division, other third parties, the OUSInternal Audit Division may conduct periodic audits <strong>and</strong> transaction reviews.7.2 PCS Internal Reviews. These reviews may include onsite reviews of P<strong>Card</strong>s <strong>and</strong>supporting documentation, <strong>and</strong> a monthly review of selected UO P<strong>Card</strong> transactions. Both theon-site <strong>and</strong> the monthly review will require review of actual purchase documentation.7.2.1 Onsite Review. When a department P<strong>Card</strong> is selected <strong>and</strong> scheduled for reviewby PCS, Program Administrator <strong>and</strong>/or designated staff will visit the department <strong>and</strong> review itsP<strong>Card</strong> transactions <strong>and</strong> supporting documentation. Budget Authority will be copied on allcorrespondence concerning the review.Page 11 of 19


PCS will provide the department <strong>Card</strong> <strong>Custodian</strong> with notification of the on-site review <strong>and</strong>requirements via a pre-review communication. The review will be guided by a st<strong>and</strong>ardchecklist (a link to this checklist is found below). At the conclusion of the onsite review, <strong>Card</strong><strong>Custodian</strong> will be asked to sign the checklist reflecting the results of the review <strong>and</strong> will beoffered a copy. This interaction provides an opportunity for immediate feedback <strong>and</strong> improvedprogram compliance through face-to-face communication <strong>and</strong> education.A written report of the review results will be sent to Budget Authority <strong>and</strong> <strong>Card</strong> <strong>Custodian</strong>.Budget Authority will be asked to confirm receipt of the report. If the review reflects thatBudget Authority is not signing off on <strong>Card</strong> <strong>Custodian</strong>’s charges or the monthly statement,Budget Authority will receive a written communication to confirm their underst<strong>and</strong>ing of thesepolicy requirements.Whenever two or more policy violations are noted during an onsite review process, dependingon the violations, sanctions may be imposed <strong>and</strong>/or additional reviews may be scheduled untilall problems have been resolved.P<strong>Card</strong> Pre-Review Information -http://pcs.uoregon.edu/sites/pcs/files/Procurement_<strong>Card</strong>_Pre-Review.pdfP<strong>Card</strong> Review Checklist -http://pcs.uoregon.edu/sites/pcs.uoregon.edu/files/P<strong>Card</strong>ReviewCklstrev111308.pdf7.2.2 Monthly Review of Procurement <strong>Card</strong> Transactions. The monthly listing of allUO P<strong>Card</strong> transactions will be reviewed by Program Administrator <strong>and</strong>/or designated staff toidentify obvious potential violations of P<strong>Card</strong> policy, including but not limited to: gift shops,flower shops, restaurants, gas stations, large hotel purchases that appear to include more th<strong>and</strong>eposits, rental car agencies <strong>and</strong> service vendors.If a transaction is selected for review, PCS will ask the department to submit copies ofpurchase documentation to PCS designated staff via email to pcard@uoregon.edu or fax.Email submittal is strongly preferred.If the documentation confirms that the transaction is a violation of this policy, the departmentwill be informed of the violation, <strong>and</strong> educated as to appropriate card use. Sanctions also maybe applied. Communications with the department regarding violations, resulting reviews <strong>and</strong>sanctions will be copied to Budget Authority. Budget Authority acknowledgement may berequired.8. PROCUREMENT CARD MISUSE & VIOLATIONS8.1 P<strong>Card</strong>s are designed for business use only <strong>and</strong> may not be used for personalpurchases. A misused P<strong>Card</strong> may be cancelled. PCS, in consultation with departmentmanagement, is responsible for taking appropriate disciplinary action consistent withapplicable UO policies.8.2 A violation is any action that is not in accordance with one or more of the following: OUS<strong>and</strong> UO policies, state law, OARs, <strong>and</strong>/or reasonable business expenditures. Violations canPage 12 of 19


differ in nature <strong>and</strong> degree of risk <strong>and</strong> seriousness. Violations will be evaluated on a case bycase basis.8.2.1 In evaluating questioned transactions to determine if they are violations of policy<strong>and</strong> procedures Program Administrator <strong>and</strong>/or designated staff will follow-up with <strong>Card</strong><strong>Custodian</strong> <strong>and</strong> Budget Authority, if necessary.8.2.2 If the transaction is determined not to be a violation, the review is documented, acopy of the review is provided to the appropriate Budget Authority <strong>and</strong> <strong>Card</strong> <strong>Custodian</strong>, <strong>and</strong>the review is deemed complete.8.2.2 If the transaction is determined as a violation of policy or procedures, ProgramAdministrator may consider, but is not limited to, the following in determining the appropriatecourse of action:• What actions has <strong>Card</strong> <strong>Custodian</strong> taken regarding the violation?• Would the item be an allowable purchase if not purchased on the P<strong>Card</strong>?• Does the business purpose seem reasonable?• Does the purchase appear to be personal in nature?• Have there been previous violations of a similar nature related to this P<strong>Card</strong>?• Have there been previous violations of a different nature related to this P<strong>Card</strong>?• Has <strong>Card</strong> <strong>Custodian</strong> provided <strong>Card</strong> User required training?8.3 If external fraud (i.e. not by the department) is identified on a P<strong>Card</strong>, ProgramAdministrator <strong>and</strong>/or designated staff will facilitate the resolution of the fraudulenttransaction(s). The compromised P<strong>Card</strong> account will be closed <strong>and</strong> Program Administrator willhave US Bank issue a new P<strong>Card</strong> with a new account number to replace the compromisedP<strong>Card</strong>. The new P<strong>Card</strong> will be released to <strong>Card</strong> <strong>Custodian</strong> once the transaction(s) isconfirmed as external fraud, Program Administrator has determined that the department is incompliance with Program policies, appropriate reports are filed, <strong>and</strong>, if necessary, requiredcredits are applied to the account.9. PROCUREMENT CARD SANCTIONS9.1 General. Sanctions are actions that will be taken in response to violations of policy <strong>and</strong>procedures. Program Administrator has authority to impose sanctions in response to violationsof Program policy <strong>and</strong> procedure. Sanctions provide Program Administrator an approvedframework to address Program violations. Sanctions also clarify for Program participants whatactions they will be subject to if they violate Program policy <strong>and</strong> procedure.9.2 Violations. Improper use of the P<strong>Card</strong> will result in sanctions being imposed againstthe department by Program Administrator. Common violations are listed below.9.2.1 Minor Violations. Any of the following are minor violations of this policy:a. Failure to maintain required purchase documentation including lost chargeslips - first violation within the immediate prior two years;b. Incomplete Multiple User Log entries - first violation within the immediateprior two years; <strong>and</strong>Page 13 of 19


c. Purchase of an excluded/prohibited item - first violation within theimmediate prior two years.9.2.2 Intermediate Violations. Any of the following are intermediate violations of thispolicy immediate prior two years:a. Second occurrence of any minor violation within the immediate prior twoyears of the first occurrence of any minor violation;b. Failure to keep all names current on the P<strong>Card</strong> Authorization - firstviolation within the immediate prior two years;c. Failure of <strong>Card</strong> <strong>Custodian</strong> or <strong>Card</strong> User to safeguard the P<strong>Card</strong> or theP<strong>Card</strong> account number at all times - first violation within immediate prior two years;d. Failure within thirty days of receipt to reconcile monthly departmentalstatement against purchase documentation - first violation within immediate prior twoyears;e. Failure of Budget Authority to sign monthly statement indicating review<strong>and</strong> approval of all charges - first violation within immediate prior two years;f. Failure of <strong>Card</strong> <strong>Custodian</strong> to sign monthly statement attesting to allcharges <strong>and</strong> indicating completion of the monthly reconciliation - first violation withinimmediate prior two years; <strong>and</strong>g. Any accidental use of the P<strong>Card</strong> for personal purchases provided that<strong>Card</strong> User notifies <strong>Card</strong> <strong>Custodian</strong>, Budget Authority <strong>and</strong> Program Administrator of themistake – first violation within immediate prior two years.9.2.3 Major Violations. The following are major violations of this policy immediateprior two years:a. Next occurrence of any intermediate violations within the immediate priortwo years of a prior occurrence of an intermediate violation;b. Failure to notify US Bank if the P<strong>Card</strong> or P<strong>Card</strong> account number is lost orstolen;c. Accepting cash back from merchant/vendor when item is returned or creditis due;d. Any use of the P<strong>Card</strong> for personal purchases that do not meet the criterialisted in 9.2.2.g; <strong>and</strong>e. Any internal (i.e. departmental) fraudulent use of the P<strong>Card</strong>.Page 14 of 19


9.3 Common Sanctions. Sanctions for the above-listed common violations are as follows.9.3.1 Sanctions for Minor Violations.a. If department self-reports a minor violation under 9.2.1.c. to ProgramAdministrator <strong>and</strong> the department is able to correct the violation so that the violationdoes not appear on any monthly statement, the transaction will not be treated as aviolation.b. Other than as provided in subsection 9.3.1, all minor violations listed inSection 9.2.1 are subject to the sanction of written report by Program Administratordetailing the violation(s) <strong>and</strong> forwarded to <strong>Card</strong> <strong>Custodian</strong> <strong>and</strong> Budget Authority.9.3.2 Sanctions for Intermediate Violations.a. If department self-reports an intermediate violation under 9.2.2.a. or9.2.2.g. to Program Administrator, <strong>and</strong> it is the second violation under 9.2.2.a. or thefirst violation under 9.2.2.g. on a P<strong>Card</strong> within the immediate past two years, then theviolation will be documented as provided in Section 9.3.1, but the card may also besuspended for less than ninety (90) days.b. Other than as provided in this Subsection 9.3.2, all intermediate violationslisted in Section 9.2.2 are subject to the sanction of the immediate temporarysuspension of department’s P<strong>Card</strong> for a period not less than ninety (90) days. Theviolation(s) <strong>and</strong> the imposition of sanctions under this section will be documented inwriting, a copy of which will be forwarded to <strong>Card</strong> <strong>Custodian</strong> <strong>and</strong> Budget Authority.9.3.3 Sanctions for Major Violations. All major violations listed in Section 9.2.3 aresubject to the sanction of the immediate suspension of department’s P<strong>Card</strong> for a period notless than six (6) months. Additionally, if circumstances warrant, the individual that caused theviolation(s) may have his/her rights under the Program permanently revoked by ProgramAdministrator. The violation(s) <strong>and</strong> the imposition of sanctions under this section will bedocumented in writing, a copy of which will be forwarded to <strong>Card</strong> <strong>Custodian</strong> <strong>and</strong> BudgetAuthority.9.4 Communication of Violations & Sanctions. As provided above, ProgramAdministrator will notify, in writing, <strong>Card</strong> <strong>Custodian</strong> <strong>and</strong> Budget Authority of any violations <strong>and</strong>corresponding sanctions. <strong>Card</strong> <strong>Custodian</strong> is responsible for communicating violations <strong>and</strong>sanction requirements to <strong>Card</strong> Users.9.5 Account-Wide Violations. The violations listed above are not counted solely againstany one individual, but against each P<strong>Card</strong> account as a whole. For example, if one <strong>Card</strong>User purchased an excluded item <strong>and</strong> one year later a different <strong>Card</strong> User using the sameP<strong>Card</strong> account purchased an excluded item, the second purchase would be an intermediateviolation <strong>and</strong> result in the corresponding sanction of suspension of the department’s affectedP<strong>Card</strong> for at least ninety (90) days.Page 15 of 19


9.6 Other Sanctions. In addition to the sanctions listed above, depending on the severityof the violation, other sanctions including those listed below are available to ProgramAdministrator.9.6.1 Requirement to attend a new training session.9.6.2 Require reimbursement to UO, for unallowable expenses.9.6.3 Notification to appropriate UO <strong>and</strong> OUS authorities regarding violations whichmay result in disciplinary action.Program Administrator also reserves the right to apply sanctions against a department as awhole, including all P<strong>Card</strong>s of the department, if violations are such that there are departmentwide activities that are not in compliance with the Program policy <strong>and</strong> procedures. Violationsmay also be grounds for personal liability; disciplinary action, up to <strong>and</strong> including dismissal;<strong>and</strong> criminal sanctions.9.7 Appeal Rights. If for any reason, the department does not believe a violation warrantsthe imposition of the listed sanction, Budget Authority along with his/her supervisor mayrequest, in writing, the listed sanction not be imposed. The request must include a detailedexplanation of how the violation(s) occurred, why the sanction(s) is not appropriate, <strong>and</strong> whatcorrective actions the department will take in order to ensure no further violations occur.10. PROCURMENT CARD PROGRAM TRAINING10.1 <strong>Card</strong> <strong>Custodian</strong>s must be trained by Program Administrator <strong>and</strong>/or designated staffbefore they can act in this role. Departments can contact PCS to schedule <strong>Card</strong> <strong>Custodian</strong>training. In addition, <strong>Card</strong> <strong>Custodian</strong>s must also successfully complete the P<strong>Card</strong> onlinetraining <strong>and</strong> test.10.2 <strong>Card</strong> Users must be trained by <strong>Card</strong> <strong>Custodian</strong>. Such training must include successfulcompletion of the P<strong>Card</strong> online training <strong>and</strong> test.10.3 Budget Authorities shall review <strong>and</strong> successfully complete the P<strong>Card</strong> online training <strong>and</strong>test.NOTE 1: Completion of the P<strong>Card</strong> online training must be documented on the P<strong>Card</strong>Authorization. All individuals listed on the P<strong>Card</strong> Authorization must have successfullycompleted the P<strong>Card</strong> online training <strong>and</strong> test prior to submitting the P<strong>Card</strong> Authorization toPCS. P<strong>Card</strong> Authorizations will not be accepted nor cards released if all individuals on aP<strong>Card</strong> Authorization have not successfully completed the P<strong>Card</strong> online training <strong>and</strong> test.11. DETAILED ROLES & RESPONSIBILITIES11.1 <strong>Card</strong> User. Specific P<strong>Card</strong> Program responsibilities include but are not limited to:11.1.1 Checks P<strong>Card</strong> in <strong>and</strong> out via written documentation. (Not required for P<strong>Card</strong>swith a single authorized <strong>Card</strong> User.)Page 16 of 19


11.1.2 Secures the P<strong>Card</strong> <strong>and</strong> account number when in <strong>Card</strong> User’s possession.11.1.3 Makes P<strong>Card</strong> purchases in compliance with Program Policy <strong>and</strong> Procedures.11.1.4 Collects <strong>and</strong> submits to <strong>Card</strong> <strong>Custodian</strong> appropriate purchase documentation foreach P<strong>Card</strong> transaction.11.1.5 Informs <strong>Card</strong> <strong>Custodian</strong> of transaction disputes <strong>and</strong> P<strong>Card</strong> administrativechanges (i.e. when they will no longer act as an authorized <strong>Card</strong> User for the department).11.1.6 Informs <strong>Card</strong> <strong>Custodian</strong>, PCS by email to pcard@uoregon.edu <strong>and</strong> US Bankimmediately (within 24 hours) regarding lost/stolen P<strong>Card</strong>s.11.1.7 Resolves purchase returns <strong>and</strong> problem purchases.11.1.8 Personal responsibility for non-business charges.11.2 <strong>Card</strong> <strong>Custodian</strong>. Specific P<strong>Card</strong> Program responsibilities include but are not limited to:11.2.1 Manages physical custody <strong>and</strong> security of the P<strong>Card</strong> <strong>and</strong> account number.Log.11.2.2 Ensures cards with multiple <strong>Card</strong> Users are checked in <strong>and</strong> out via Multiple User11.2.3 Maintains complete transaction records.11.2.4 Reconciles monthly statement of P<strong>Card</strong> transactions.11.2.5 Provides signature on monthly statement indicating final approval of monthlyreconciliation.11.2.6 Trains all authorized <strong>Card</strong> Users.11.2.7 Maintain records of department training.11.2.8 Notifies PCS by email to pcard@uoregon.edu of any changes to P<strong>Card</strong>Authorization.11.2.9 Resolves problem purchases/disputes.11.2.10 Communicates all necessary information with <strong>Card</strong> Users including violations.11.2.11 Ensures compliance with UO P<strong>Card</strong> Policy <strong>and</strong> Procedures.11.2.12 Monitor department P<strong>Card</strong> transactions for appropriate use <strong>and</strong> potentialfraudulent activity.11.2.13 Journal Voucher all expenditures quarterly (recommend monthly) to appropriateaccount from 28995.Page 17 of 19


11.3 Budget Authority. Budget Authorities are accountable for the following:unit.11.3.1 Making sound business decisions based on financial resources allocated to the11.3.2 Ensuring that financial matters are conducted in accordance with sound businesspractice, generally accepted accounting principles, <strong>and</strong> in compliance with applicable laws,regulations <strong>and</strong> procedures.11.3.3 Maintaining <strong>and</strong> reviewing adequate records that document decision-making, inaccordance with Program requirements <strong>and</strong> good judgment.11.3.4 Ensuring that any delegation of authority, if allowed, is judiciously made, formallydocumented <strong>and</strong> communicated to the appropriate offices at the UO.11.3.5 Specific Program responsibilities include but not limited to:a. Authorizes by signature initial P<strong>Card</strong> application.b. Identifies <strong>Card</strong> <strong>Custodian</strong> <strong>and</strong> <strong>Card</strong> Users.c. Reviews <strong>Card</strong> <strong>Custodian</strong> P<strong>Card</strong> transactions (unless delegated).d. Reviews monthly reconciliation <strong>and</strong> monthly statement <strong>and</strong> signs themonthly statement.e. Ensures overall compliance with Program policy <strong>and</strong> procedures.11.4 Procurement <strong>Card</strong> Program Administrator. Delegates Program duties as necessary.Specific Program responsibilities include but are not limited to:11.4.1 Acts as primary liaison with US Bank <strong>and</strong> UO administration.11.4.2 Approves initial P<strong>Card</strong> application.11.4.3 Requests P<strong>Card</strong>s from US Bank via US Bank application.11.4.4 Disseminates P<strong>Card</strong>s to <strong>Card</strong> <strong>Custodian</strong>s.11.4.5 Trains <strong>Card</strong> <strong>Custodian</strong>s.11.4.6 Provides P<strong>Card</strong> training materials to departments.11.4.7 Processes Lost/Stolen P<strong>Card</strong>s <strong>and</strong> updates.11.4.8 Performs transaction reviews <strong>and</strong> follow-up.Page 18 of 19


11.4.9 Communicates review results to <strong>Card</strong> <strong>Custodian</strong>s, Budget Authorities <strong>and</strong> otherUO staff as appropriate.11.4.10 Addresses potential fraudulent transactions, including reporting, analysis,determinations, resolution <strong>and</strong> follow-up.11.4.11 Revokes, suspends or cancels P<strong>Card</strong>s.11.4.12 Maintains records of:a. P<strong>Card</strong> requests.b. Credit Limits.c. P<strong>Card</strong> Authorizations.d. P<strong>Card</strong> <strong>Training</strong>.e. Budget Authorities, <strong>Card</strong> <strong>Custodian</strong>s <strong>and</strong> <strong>Card</strong> Users includingchanges/additions/deletions.f. Lost/Stolen/Destroyed P<strong>Card</strong>s.g. Onsite <strong>and</strong> Monthly Reviews.Page 19 of 19


Fraud, Waste, <strong>and</strong> Abuse ReportingSection: AuditingTitle: Fraud, Waste & Abuse ReportingNumber:10.100IndexPOLICY• .100 POLICY STATEMENT• .110 POLICY RATIONALE• .120 AUTHORITY• .130 APPROVAL AND EFFECTIVE DATE OF POLICY• .140 KNOWLEDGE OF THIS POLICY• .150 DEFINITIONS• .160 RESPONSIBILITIES• .690 CONTACT INFORMATION• .695 HISTORYAPPENDIX• .700 OUS HOTLINE• .995 HISTORYPOLICY.100 POLICY STATEMENTThis policy summarizes the Fraud, Waste, <strong>and</strong> Abuse Reporting Internal Management Directive(IMD), reviewed with the Finance <strong>and</strong> Administration Committee <strong>and</strong> subsequently approved bythe Chancellor on December 20, 2012.This policy sets forth guidelines for reporting known or suspected fraud, waste, <strong>and</strong> abuse withinthe Oregon University System (OUS)..110 POLICY RATIONALEThe OUS has a stewardship responsibility over all resources entrusted to it..120 AUTHORITY


• Fraud, Waste, <strong>and</strong> Abuse Reporting Internal Management Directive, approved by theChancellor on 12/20/12• ORS 244, Government Ethics• ORS 297, Audits of Public Funds <strong>and</strong> Financial Records• ORS 351, Higher Education Generally• ORS 659, Miscellaneous Prohibitions Relating to Employment <strong>and</strong> Discrimination.130 APPROVAL AND EFFECTIVE DATE OF POLICYThis policy summarizes the Fraud, Waste, <strong>and</strong> Abuse Reporting Internal Management Directive(IMD), reviewed with the Finance <strong>and</strong> Administration Committee <strong>and</strong> subsequently approved bythe Chancellor on December 20, 2012.This policy sets forth guidelines for reporting known or suspected fraud, waste, <strong>and</strong> abuse withinthe Oregon University System (OUS)..140 KNOWLEDGE OF THIS POLICYAll Oregon University System employees should be knowledgeable of this policy..150 DEFINITIONSSuspected fraud, waste, or abuse is a reasonable belief or actual knowledge that fraud, waste,<strong>and</strong>/or abuse is occurring or has occurred. Concerns may include but are not limited to thefollowing functional categories:• Academic & Student Affairs• Accounting & Financial• Athletics• Human Resources• Information Technology• Research• Risk <strong>and</strong> Safety• University Health Centers• OtherCampus management <strong>and</strong> the Chancellor’s Office includes the chancellor, vice chancellors,presidents, vice presidents, provosts, vice provosts, deans, directors, <strong>and</strong> division/departmentheads, as well as other managers authorized to determine <strong>and</strong> assign duties to universityemployees..160 RESPONSIBILITIESAll employees of the Oregon University System shall report known or suspected instances offraud, waste, <strong>and</strong>/or abuse. Matters can be reported to campus management, the OUS InternalAudit Division (IAD), or through the OUS hotline. Campus managers who receive notice of


suspected or known fraud, waste, <strong>and</strong>/or abuse are required by this policy to report such mattersto the IAD. When employees do not feel comfortable discussing these matters directly with theIAD or campus management, reporting can be made through the OUS hotline:OUS Hotline: 1.888.304.7810 orhttps://secure.ethicspoint.com/domain/media/en/gui/23072/index.htmlOUS contracted with EthicsPoint, an independent, third-party vendor, to provide this confidential<strong>and</strong> anonymous telephone <strong>and</strong> Internet system for reporting concerns. EthicsPoint reportsconcerns received on the hotline to IAD, who coordinates investigation efforts of reportedconcerns in conjunction with necessary campus <strong>and</strong> external parties as deemed appropriate.Employees who identify themselves <strong>and</strong> make a good faith report of suspected fraud, waste, orabuse are protected from retaliation, in accordance with ORS 659. The OUS will maintainconfidentiality for employees reporting suspected irregularities, misconduct, safety issues, orother concerns to the extent possible under the law.In accordance with ORS 297, the Secretary of State Audits Division(http://www.sos.state.or.us/audits/) is notified of all complaints <strong>and</strong> confirmed losses that are inexcess of $100..690 CONTACT INFORMATIONDirect questions about this policy to the following office:Oregon University System Internal Audit DivisionPhone: (541) 737-2193http://www.ous.edu/dept/intaudit/.695 HISTORY11/07/08 – Financial Irregularities Policy adopted by the Oregon State Board of HigherEducation, Meeting #81803/23/09 – Financial Irregularities Policy approved for Fiscal Policy Manual12/20/12 – Fraud, Waste, Abuse Reporting IMD approved by the Chancellor1/11/13 – Financial Irregularities Policy repealed by the Oregon State Board of HigherEducation, Meeting #8622/20/13 – Fraud, Waste, <strong>and</strong> Abuse Reporting IMD approved for Fiscal Policy ManualPolicy Last Updated: 2/20/13APPENDIX


.700 OUS HOTLINEOUS Hotline: 1.888.304.7810 orhttps://secure.ethicspoint.com/domain/media/en/gui/23072/index.html.995 HISTORYPosted 02/20/2013


2/20/13 OUS Controller's DivisionController's DivisionOUS Fiscal Policy Manual[Controller's Home] [Fiscal Policy Manual]OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2Search for: reportable (enter code, word, or phrase - for example, OPEU)SearchTax Reportable NoneCode Title Definition10207 Unclassified EmployeeAwards10507 Student EmployeeAwards10780 Employee MovingExpense- Taxable (W-2 Reportable)10781 Temporary Living &SupplementalAllowance-Employee(W-2 Reportable)Amounts awarded to unclassified employees in recognition ofspecial service or accomplishments. These amounts are subject toincome tax <strong>and</strong> Social Security withholdings <strong>and</strong> are taxed at thesupplemental rate. This pay is included in employee's gross income<strong>and</strong> is W-2 reportable. This pay is considered salary for retirementpurposes. This account code is to be used only through thepayroll system.-Amount awarded to student employees in recognition of specialservice or accomplishments. Subject to income tax <strong>and</strong> FICAwithholding. This pay is included in employee's gross income <strong>and</strong> isW-2 reportable, <strong>and</strong> is not considered income for retirementpurposes. Amounts paid using this account code are taxed at thesupplemental rate. (See 10629 - Other Graduate Assistant Pay,for graduate students)-Includes pre-move house hunting trips, temporary living expenses,costs associated with the sale of an old residence, costsassociated with the purchase of a new residence, <strong>and</strong> mealsassociated with travel to the new location. Use this code forreimbursements paid to an outside vendor on behalf of theemployee. The amount of the moving expense reimbursementreceived through the accounts payable system is added to theemployee's gross pay so additional taxes will be withheld. Fordirect reimbursement to the employee, see account code 10217 -Moving Expenses Taxable. For additional information, see FASOMSection 10.3: Compensation -- Fringe Benefits -- MovingExpenses.EM - Employee W-2 Reportable IncomePayments to an employee for temporary living expenses for aperiod of 30 consecutive days after obtaining employment or forthe first 90 days for a foreign move.EM - Employee W-2 Reportable Income10782 Settling-In Allowance-Employee (W-2Reportable)Lump-sum payment to an employee, in lieu of moving expenses,for the purpose of establishing a new place of residence while theemployee is working on a project away from his or her homestation.EM - Employee W-2 Reportable Income10783 Storage of Household Expenditures for the storage of household goods <strong>and</strong> personalbsm.ous.edu/owfp/plsql/fpm.result_list?p_val_defn=reportable&p_ftvityp_code= 1/14


2/20/13 OUS Controller's DivisionGoods-Employee (W-2Reportable)10784 Dependent AssistanceTuitition & Fees-Employee (W-2Reportable)10785 Dependent Assistance- Other-Employee (W-2 Reportable)10786 Utilities <strong>and</strong>Maintenance -Employee (W-2Reportable)10787 Housing Rentals-Employee (W-2Reportable)10788 Cost-of-Living/PostAllowance-Employee(W-2 Reportable)10790 Moving-Employee-Non-Taxable (W-2Reportable)20169 Awards <strong>and</strong> Prizes -Nonemployee (taxreportable)21008 Animal Care (taxreportable)21070 Agricultural Services(tax reportable)22505 Express Mail (Taxreportable)22511 Freight/Moving - NotEmployee Related (Taxreportable)effects of an employee while the employee is working on a projectaway from his or her home station.EM - Employee W-2 Reportable IncomePayments to non-OUS institutions for tuition <strong>and</strong> fees fordependents of employees. The expenditure may be a directpayment to the institution or a reimbursement to the employee.EM - Employee W-2 Reportable IncomePayment to, or on behalf of, an employee for living costs of theemployee's dependents while the employee is working on a projectaway from the employee's home station <strong>and</strong> is separated from hisor her dependents.EM - Employee W-2 Reportable IncomeExpenditures for utilities <strong>and</strong> maintenance of an employee'stemporary residence paid to, or on behalf of, the employee whileworking on a project away from his or her home station.EM - Employee W-2 Reportable IncomeExpenditures for rent of a temporary residence for an employeewho is working on a project away from his or her home station.The payment is made to, or on behalf of, the employee.EM - Employee W-2 Reportable IncomeCost-of-Living (COL) allowance is granted to an employeeofficially stationed in a foreign area where COL is substantiallyhigher than in Washington D.C. This account is to be used onlyfor individuals paid from sponsored funds <strong>and</strong> only to the extentallowed by the sponsoring agency <strong>and</strong> contractual agreement.EM - Employee W-2 Reportable IncomeExpenses for the transport of an employee's household goods <strong>and</strong>travel from his or her old location to the new location. Thedistance must be at least 50 miles. These expenses are nottaxable. Pay through accounts payable. For additional information,see FASOM Section 10.3: Compensation -- Fringe Benefits --Moving Expenses.EM - Employee W-2 Reportable IncomeCash awards <strong>and</strong> prizes given to a non-employee that result intaxable income to that individual. For employee cash awards see10417 - Employee Awards.PR - Other IncomeExpenditures for the care, feeding <strong>and</strong> maintenance of animals byothers.NC - Nonemployee CompensationExpenditures for custom combining, plowing <strong>and</strong> similar activities.NC - Nonemployee CompensationExpenses for special courier <strong>and</strong> express mail services.NC - Nonemployee CompensationExpenses incurred from shipping or receiving materials, supplies<strong>and</strong> equipment. This code covers all expenses incurred for movingowned <strong>and</strong> non-owned equipment between locations. Whenequipment costing more than $5000 is purchased, if freight orexpress charges exceed $25, use account code 40101 -Equipment, for the total expenditure. The total expenditure isincluded in the capitalized cost of the equipment.NC - Nonemployee Compensationbsm.ous.edu/owfp/plsql/fpm.result_list?p_val_defn=reportable&p_ftvityp_code= 2/14


2/20/13 OUS Controller's Division23080 Utilities <strong>and</strong>Maintenance - Non-Employee (taxreportable)23301 Garbage (Taxreportable)23310 Infectious WasteDisposal (Taxreportable)23311 Hazardous Waste -On-Site Disposal (Taxreportable)23312 Hazardous Waste -Off-Site Disposal (Taxreportable)23313 Biological WasteDisposal (Taxreportable)23314 Radiological WasteDisposal (Taxreportable)23370 Recycling Expense(Tax reportable)23501 EquipmentMaintenance <strong>and</strong>Repairs (taxreportable)23502 Building Maintenance<strong>and</strong> Repairs (taxreportable)23503 Grounds Maintenance<strong>and</strong> Repairs (taxreportable)Expenditures for utilities <strong>and</strong> maintenance of a non-employee'stemporary residence paid to, or on behalf of, the non-employeewho is working on a project away from his or her official station.NC - Nonemployee CompensationPayments for garbage disposal services purchased from others.NC - Nonemployee CompensationExpenditures for infectious waste disposal services purchasedfrom outside vendors.NC - Nonemployee CompensationExpenditures for the controlled on-site disposal of any solid, liquidor contained gaseous material that could cause injury; causedeath or damage; or pollute l<strong>and</strong>, air or water.NC - Nonemployee CompensationExpenditures for the controlled shipment of any solid, liquid orcontained gaseous material that could cause injury; cause deathor damage; or pollute l<strong>and</strong>, air or water.NC - Nonemployee CompensationExpenditures for the controlled disposal of any material that maycontain pathogens -- either human or animal -- that might enterthe community at large.NC - Nonemployee CompensationExpenditures for the disposal of materials controlled by theFederal Nuclear Regulatory Commission or the Radiation ControlSection of the State Health Division.NC - Nonemployee CompensationRecycling Expense (Tax reportable)NC - Nonemployee CompensationExpenses incurred for minor equipment repairs <strong>and</strong> maintenancenot covered by a maintenance contract. (Minor repairs do notextend the life of the equipment.) This code does not covermodifications that increase the value of the equipment by morethan $5000 (see account code 40101 - Equipment). It alsoexcludes expenses charged to Unexpended Plant Fund OperatingReserves. (See account code 23505 -Major Reconditioning ofEquipment.)NC - Nonemployee CompensationExpenditures for building maintenance <strong>and</strong> repairs. This codecovers alterations, space rearrangements <strong>and</strong> renovations that donot increase the value of the building by more than $100,000. Foradditional guidance in distinguishing major improvements frommaintenance <strong>and</strong> repair see Fiscal Policy Manual 55.100 Appendix.715 (See account code 40501 - Buildings). Building maintenanceexpenses covered by maintenance contracts are excluded (seeaccount code 23511 - Contract Maintenance <strong>and</strong> Repair -Buildings).NC - Nonemployee CompensationExpenditures related to campus <strong>and</strong> grounds maintenanceincluding fence repair or replacement. This code covers expensesfor materials, minor l<strong>and</strong>scaping <strong>and</strong> non-contract services.Expenditures for l<strong>and</strong>scaping projects not consideredreplacements <strong>and</strong> exceeding $5,000 are not included (seebsm.ous.edu/owfp/plsql/fpm.result_list?p_val_defn=reportable&p_ftvityp_code= 3/14


2/20/13 OUS Controller's Division23504 Data ProcessingEquipmentMaintenance <strong>and</strong>Repair (tax reportable)23505 Major Reconditioningof Equipment (taxreportable)23506 Ship/VesselMaintenance <strong>and</strong>Repair (tax reportable)23510 Contract Maintenance<strong>and</strong> Repair -Equipment (taxreportable)23511 Contract Maintenance<strong>and</strong> Repair - Buildings(tax reportable)23512 Contract Maintenance<strong>and</strong> Repair - Grounds(tax reportable)23513 Software MaintenanceContracts/Services(tax reportable)23514 IT HardwareMaintenanceContracts (TaxReportable)account code 40401 - Improvements Other Than Buildings). Thiscode also excludes expenditures covered by maintenancecontracts (see account code 23512 - Contracts Maintenance <strong>and</strong>Repair - Grounds).NC - Nonemployee CompensationExpenditures for repair <strong>and</strong> servicing of data processing equipmentincluding computers <strong>and</strong> printers. For purchase of parts, useaccount 23523 - Data Processing/Electrical Equipment Parts.NC - Nonemployee CompensationExpenditures for major reconditioning of an inventoried piece ofequipment. The reconditioning must extend the useful life of theequipment by more than two years. This code is used primarilywith Unexpended Plant Fund Operating Reserves but may be usedwith other funds. Examples include reupholstery of furniture orpurchase of a new tractor engine.NC - Nonemployee CompensationExpenditures for normal maintenance <strong>and</strong> repairs to researchvessels.NC - Nonemployee CompensationExpenditures for equipment maintenance covered by maintenancecontracts. Contract services are generally performed by noninstitutionalpersonnel, either as individuals or as representativesof a commercial firm. This code covers expenditures formaintenance contract materials <strong>and</strong> outside labor billed on thesame invoice.NC - Nonemployee CompensationBuilding maintenance performed under contract <strong>and</strong> paid to noninstitutionalpersonnel or companies. This code covers alterations,space rearrangements <strong>and</strong> renovations that do not increase thevalue of the building by more than $100,000, or that do notincrease the value of the building by more than 20% of the totalcost of the building when the total project cost is greater than$100,000 (see account code 40501 - Buildings).NC - Nonemployee CompensationGrounds maintenance expenditures for labor <strong>and</strong> materials coveredby maintenance contracts with non-institutional individuals orcompanies. Includes fence repair or replacement. L<strong>and</strong>scapingprojects that are not considered replacements <strong>and</strong> exceed $5,000are capitalized (see account code 40401 - Improvements OtherThan Buildings).NC - Nonemployee CompensationPayments to a vendor for a contract for data processingmaintenance <strong>and</strong> repair or for maintenance <strong>and</strong> repair services.Maintenance <strong>and</strong> repair services may or may not be covered by acontract. For purchase of software through a rental or leaseagreement see account codes 24103 - Software Rental Costs or24203 - Software Lease Costs.NC - Nonemployee CompensationExpenditures for Information Technology hardware maintenancecovered by maintenance contracts. Contract services aregenerally performed by non-institutional peresonnel, either asindividuals or as a representative of a commercial firm.This codecovers expenditures for maintenance contract materials <strong>and</strong>bsm.ous.edu/owfp/plsql/fpm.result_list?p_val_defn=reportable&p_ftvityp_code= 4/14


2/20/13 OUS Controller's Division23530 Custodial - Non-Contract (taxreportable)23531 Custodial - Contract(tax reportable)23599 MiscellaneousMaintenance <strong>and</strong>Repairs (taxreportable)24020 Film Rentals (taxreportable)24052 Housing Rentals -Non-Employee (taxreportable)24053 Storage Rentals/Fees(tax reportable)24101 Equipment Rentals(tax reportable)24102 Data ProcessingEquipment Rentals(tax reportable)24150 L<strong>and</strong> Rentals (TaxReportable)24151 Building Rentals (TaxReportable)24199 Miscellaneous Rentals(Tax Reportable)24201 Equipment Leases(Tax Reportable)outside labor billed on the same invoice.NC - Nonemployee CompensationExpenditures for janitorial <strong>and</strong> housekeeping services such ascleaning, dusting, waxing, polishing, window washing <strong>and</strong> trashremoval. This code excludes custodial services provided by anoutside contractor (see account code 23531 - Custodial -Contract).NC - Nonemployee CompensationExpenditures for janitorial <strong>and</strong> housekeeping services performedunder contracts with non-institutional persons or companies.NC - Nonemployee CompensationExpenditures for maintenance <strong>and</strong> repairs that cannot otherwisebe coded within this section.NC - Nonemployee CompensationExpenditures for film rental for use in conjunction with classroominstruction.RE - RentsExpenditures for rental of a temporary residence for a nonemployeewho is working on a project away from his or her homestation. The payment is made to, or on behalf of, the nonemployee.For payment of utilities connected with this type ofrental, use 23080 - Utilities <strong>and</strong> Maintenance - Non-Employee.RE - RentsExpenditures for self-storage units <strong>and</strong> storage charges for nonemployeerelated reasons.RE - RentsExpenditures for the use/rental of non-data processing equipment(see account code 24102 (Data Processing Equipment Rentals)).This code does not cover vehicle rentals for employees on travelassignments (see the 39XXX series of account codes).RE - RentsExpenditures for use/rental of all electronic data processingequipment <strong>and</strong> accessories.RE - RentsExpenditures for l<strong>and</strong> rentals of non-OUS owned property.RE - RentsExpenditures for building rentals where no lease agreement exists.Generally short-term in nature. Includes rental of research space,facilities for employee retreats <strong>and</strong> meetings. Does not includerental of Conference Facilities (see 28606 - Conference Facilities).RE - RentsRental expenditures that cannot otherwise be classified as l<strong>and</strong>,building, equipment, or software rentals.RE - RentsExpenditures for operating leases of non-data processingeqiupment (see account code 24202 (Data Processing EquipmentLeases)). This code does not cover vehicle rentals for employeeson travel assignments (see the 39XXX series of account codes).RE - Rents24202 Data Processing Equip Expenditures for operating leases of all electronic data processingbsm.ous.edu/owfp/plsql/fpm.result_list?p_val_defn=reportable&p_ftvityp_code= 5/14


2/20/13 OUS Controller's DivisionLeases (TaxReportable)24250 L<strong>and</strong> Leases (TaxReportable)24251 Building Leases (TaxReportable)24299 Miscellaneous Leases(Tax Reportable)24501 Accounting Service(tax reportable)24502 Legal Service (taxreportable)24503 Data ProcessingService (taxreportable)24504 Auditing Services (taxreportable)24505 Performance Fees (taxreportable)24506 Trustee Service (taxreportable)24507 ManagementConsulting Services(tax reportable)24510 Laundry <strong>and</strong> DryCleaning (taxreportable)24511 Plant Care Services(tax reportable)24520 Security Service (taxreportable)24521 Shuttle Service (taxreportable)equipment <strong>and</strong> accessories.RE - RentsExpenditures for l<strong>and</strong> leases of non-OUS owned property.RE - RentsExpenditures for building operating lease payments. Includes leaseof research space, facilities for employee retreats <strong>and</strong> meetings.Does not include lease of Conference Facilities (see 28606-Conference Facilities).RE - RentsExpenditures for operating lease payments that cannot otherwisebe classified as l<strong>and</strong>, building, eqipment, or software leases.RE - RentsAccounting services purchased from others.NC - Nonemployee CompensationLegal services purchased from others. For the payment ofAttorney?s fees of $600 or more paid in the course of business.This amount is included on form 1099, box 7, Non-EmployeeCompensation. For payment in lieu of litigation see account code28713, for payments as the result of litigation see account code28714. For charges resulting from legal consulting for instructionalpurposes (see account code 24599 - Other ProfessionalServices).NC - Nonemployee CompensationExpenditures for data processing services purchased from others.NC - Nonemployee CompensationExpenses directly related to acquiring auditing services.NC - Nonemployee CompensationExpenditures for concerts <strong>and</strong> other entertainment functions.NC - Nonemployee CompensationExpenditures to trustees for administering the affairs of theentrusted asset.NC - Nonemployee CompensationExpenditures for consulting, management <strong>and</strong> training servicesprovided by vendors.NC - Nonemployee CompensationExpenditures for laundry <strong>and</strong> dry cleaning.NC - Nonemployee CompensationExpenditures for plant care <strong>and</strong> maintenance services performedby outside entity.NC - Nonemployee CompensationExpenditures for police patrol <strong>and</strong> watch services performed byothers. Includes such services obtained from -- <strong>and</strong> billed by --other campus departments such as a Physical Plant.NC - Nonemployee CompensationExpenditures for transportation/shuttle services related touniversity events/conferences/etc.24522 Traffic Control Service Expenditures for traffic (including parking lot) control servicesbsm.ous.edu/owfp/plsql/fpm.result_list?p_val_defn=reportable&p_ftvityp_code= 6/14-


2/20/13 OUS Controller's Division(tax reportable)24523 Event Services (taxreportable)24524 Stageh<strong>and</strong> Services(tax reportable)24525 Word ProcessingServices (taxreportable)24526 Web Design Services(tax reportable)24527 IT Related PersonnelService Contracts(Tax Reportable)related to university events/conferences/etc.Expenditures related to producing <strong>and</strong> managing universityevents/conferences/etc. Examples include contracted ushers,ticket takers, door monitors, security, etc.Expenditures for stageh<strong>and</strong> <strong>and</strong> stage management servicesrelated to university events/conferences/etc.Expenses for contractual word processing services.NC - Nonemployee CompensationExpenses for contractual web design services.NC - Nonemployee CompensationExpenditures for short term Information Technology-relatedpersonnel services provided on a contractual basis by acommercial firm (e.g. Kelly Temporary Services, Manpower, <strong>and</strong>St. Vincent de Paul). Such persons are not employees <strong>and</strong> do notreceive a salary from OUS.NC - Nonemployee Compensation---24530 Contract PersonnelServices (taxreportable)Expenditures for short-term personnel services provided on acontractual basis by a commercial firm (e.g., Kelly TemporaryServices, Manpower <strong>and</strong> St. Vincent de Paul). Such persons arenot employees <strong>and</strong> do not receive a salary from OUS. (Seeaccount code 24527 for Information Technology related PersonnelService Contracts.)24531 Contract EducationalServices (TaxReportable)24535 Broadcast ProgramServices (taxreportable)24545 Dispute ResolutionServices (taxreportable)24550 Forest ManagementServices (taxreportable)24595 Non-Resident AlienProfessional Services(tax reportable on1042S form)NC - Nonemployee CompensationLump-sum payments to non-OUS entities to provide room <strong>and</strong>board <strong>and</strong> other related services to students on a study abroadprogram or other educational opportunity not available at an OUSinstitution.NC - Nonemployee CompensationExpenses for purchase of material, live or recorded, for broadcastby an institution-sponsored radio or television station.NC - Nonemployee CompensationCosts associated with utilizing alternative means for disputeresolution. Costs include, but are not limited to, case assessment,dispute resolution system design, mediation, negotiatedrulemaking, <strong>and</strong> conflict management skills training. Derived from1994 House Bill 3427 <strong>and</strong> 1995-97 Budget <strong>and</strong> Legislative ProposalInstructions.NC - Nonemployee CompensationExpenditures for contractual forest management services includinglogging <strong>and</strong> maintenance services in OUS-owned forests.NC - Nonemployee CompensationExpenditures for professional services provided by individuals whoare classed as non-resident aliens for tax-reporting purposes.NR - Non-Resident Alienbsm.ous.edu/owfp/plsql/fpm.result_list?p_val_defn=reportable&p_ftvityp_code= 7/14


2/20/13 OUS Controller's Division24599 Other ProfessionalServices (taxreportable)24601 Binding (taxreportable)24602 Duplicating <strong>and</strong>Copying (taxreportable)24604 PhotoServices/Processing(tax reportable)24605 Microfilming/Processing(tax reportable)24606 Printing <strong>and</strong> Publishing(tax reportable)24607 Typesetting Service(tax reportable)24608 Graphics DesignService (taxreportable)24609 ProfessionalPhotography Services(tax reportable)24610 Video ProductionServices (taxreportable)24611 Advertising -PersonnelRecruitment/BidSolicitation/PublicNotices (taxreportable)24612 Advertising -InstitutionalPromotion/PublicRelations (taxreportable)24615 Engraving Services(tax reportable)Expenditures for professional or technical consulting advice, forgeneral or instructional lectures <strong>and</strong> for services of officials forathletic games.NC - Nonemployee CompensationBinding service performed by others.NC - Nonemployee CompensationDuplicating <strong>and</strong> copying performed by others.NC - Nonemployee CompensationPhotography services performed by others.NC - Nonemployee CompensationMicrofilming services performed by others.NC - Nonemployee CompensationPrinting <strong>and</strong> publishing service performed by others. This codeexcludes duplicating <strong>and</strong> copying (see account code 24602(Duplicating <strong>and</strong> Copying).NC - Nonemployee CompensationExpenditures for typesetting, paste-up <strong>and</strong> plate making by offcampusvendors or other campus departments.NC - Nonemployee CompensationExpenditures for graphic design services.NC - Nonemployee CompensationExpenditures for professional photography services.NC - Nonemployee CompensationExpenditures for the services of professional video production.NC - Nonemployee CompensationServices provided by others, for advertising designed to recruitfaculty/staff personnel to the institution, request bids for theprocurement of goods <strong>and</strong> services, or furnish public noticesregarding contract/grant awards, sponsored agreements, <strong>and</strong>financial matters.NC - Nonemployee CompensationServices provided by others, for advertising, institutionalpromotion, <strong>and</strong> public or community relations to promote theimage of the institution. This code includes costs associated withmedia expenses directed toward: recruiting students, promotingstudent services <strong>and</strong> opportunities offered by the institution,announcing public service <strong>and</strong> sporting events, encouragingdonations to the institution, <strong>and</strong> activities promoting theinstitution in general. Costs recorded under this code also includedisplays, exhibits, special events, promotional items, <strong>and</strong>memorabilia (models, gifts, <strong>and</strong> souvenirs). See account code28613 (Public Relations/Fund Raising) for fund-raising events <strong>and</strong>similar activities.NC - Nonemployee CompensationExpenditures for engraving services. For purchase of engravedawards, see 20168 - Awards.bsm.ous.edu/owfp/plsql/fpm.result_list?p_val_defn=reportable&p_ftvityp_code= 8/14


2/20/13 OUS Controller's Division24616 Editing Services (taxreportable)24617 Non-medicalLaboratory Services(tax reportable)24618 Embroidery/SewingService (taxreportable)24701 Appraisal Service (taxreportable)24702 Engineering <strong>and</strong>Architectural Service(tax reportable)24703 EnvironmentalLaboratory Service(tax reportable)24995 Construction ContractServices (Taxreportable)24998 Other Fees <strong>and</strong>Services (Taxreportable)25021 Radiology Films (taxreportable)25022 Radiology - Procedures<strong>and</strong> Reading (taxreportable)25051 Appliances - Braces(tax reportable)25101 Laboratory Services(tax reportable)25108 Drug Testing Services(tax reportable)25110 Hospitalization -Inpatient (taxreportable)25111 Hospitalization -Outpatient (taxreportable)NC - Nonemployee CompensationExpense directly related to securing editing services.NC - Nonemployee CompensationExpenditures for non-medical laboratory services. (See account25101 for laboratory services that are medical in nature.)NC - Nonemployee CompensationExpenditures related to the production of custom-embroidered,sewn, or personalized items of clothing, including uniforms.Expenditures for appraisals purchased from others.NC - Nonemployee CompensationExpenditures for engineering <strong>and</strong> architectural services purchasedfrom others. If services are purchased in connection with acapitalized asset, such as equipment, a building or infrastructure,see 4xxxx series of accounts.NC - Nonemployee CompensationExpenditures for analysis of elements related to an employee'swork environment (i.e. asbestos, air quality, drinking water, etc.).NC - Nonemployee CompensationExpenditures for non-capitalized construction contract servicespurchased from others. If services are purchased in connectionwith a capitalized asset, such as equipment, a building orinfrastructure, see 4xxxx series of accounts.NC - Nonemployee CompensationExpenditures for fees or services that cannot otherwise beclassified <strong>and</strong> which are tax reportable.NC - Nonemployee CompensationCosts of radiological films.MD - Medical <strong>and</strong> Health Care PaymentsPayments to radiologists for taking <strong>and</strong> interpreting X-rays.MD - Medical <strong>and</strong> Health Care PaymentsExpenditures for the manufacture, fitting or repair of orthopedicbraces.MD - Medical <strong>and</strong> Health Care PaymentsPayments to licensed laboratories for diagnostic laboratory tests,analysis, specialized reports, etc., that are medical in nature.(See account 24617 for non-medical laboratory services.)MD - Medical <strong>and</strong> Health Care PaymentsExpenditures directly related to conducting tests <strong>and</strong> analyses fordetermining presence of illicit substances. This code is usedprimarily for NCAA-required testing.MD - Medical <strong>and</strong> Health Care PaymentsExpenditures made for hospitalization, medication <strong>and</strong> treatmentof patients confined to an infirmary or hospital.MD - Medical <strong>and</strong> Health Care PaymentsExpenditures made in the course of treating patients who are notconfined to an infirmary or hospital.MD - Medical <strong>and</strong> Health Care Payments25119 Rehabilitation - Expenditures for rehabilitative care for patients who are not keptbsm.ous.edu/owfp/plsql/fpm.result_list?p_val_defn=reportable&p_ftvityp_code= 9/14-


2/20/13 OUS Controller's DivisionOutpatient (taxreportable)25120 Medical Services (taxreportable)25122 Surgical Services (taxreportable)25123 Anesthesia Services(tax reportable)25124 General DentalServices (taxreportable)25125 Orthodontic Services(tax reportable)25126 Psychological Services(tax reportable)25127 Physical Therapy (taxreportable)25128 Nursing Services (taxreportable)25129 Speech <strong>and</strong> AudiologyServices (taxreportable)25130 Occupational Therapy(tax reportable)25135 Agency Nurse Fee (taxreportable)overnight.MD - Medical <strong>and</strong> Health Care PaymentsPayments to medical doctors for professional services as well aspayments for hospital charges.MD - Medical <strong>and</strong> Health Care PaymentsPayments to medical doctors for the performance of surgicalprocedures.MD - Medical <strong>and</strong> Health Care PaymentsPayments to medical doctors or anesthetists for theadministration of anesthesia during surgery.MD - Medical <strong>and</strong> Health Care PaymentsPayments to dentists for general dental care.MD - Medical <strong>and</strong> Health Care PaymentsPayments to orthodontists for orthodontic care.MD - Medical <strong>and</strong> Health Care PaymentsPayments to psychologists for psychological evaluation <strong>and</strong>therapy.MD - Medical <strong>and</strong> Health Care PaymentsPayments to registered physical therapists or medical doctors forphysical therapy services.MD - Medical <strong>and</strong> Health Care PaymentsPayments to registered nurses or licensed practical nurses whoprovide private duty nursing care.MD - Medical <strong>and</strong> Health Care PaymentsPayments to licensed speech pathologists <strong>and</strong> audiologists fortesting or therapy services.MD - Medical <strong>and</strong> Health Care PaymentsPayments to registered occupational therapists for occupationaltherapy services.MD - Medical <strong>and</strong> Health Care PaymentsPayments to private agencies who provide temporary nursingservices.MD - Medical <strong>and</strong> Health Care Payments25140 Research Subjects(Tax Reportable)25150 EKG Services (taxreportable)25151 EEG Services (taxreportable)25152 Echo <strong>Card</strong>iogram (taxreportable)25159 <strong>Card</strong>iacCatheterization (taxThis code concerns payment to persons who contribute toresearch projects, but are not required to perform personalservices. This includes: (1) those who contribute blood or otherhuman specimens, (2) those who contribute time to be a subjectof research projects <strong>and</strong> (3) the costs of gift certificates. (seealso 20190 - Testing Group Incentives)MD - Medical <strong>and</strong> Health Care PaymentsExpenditures for electrocardiograms for patients.MD - Medical <strong>and</strong> Health Care PaymentsExpenditures for electroencephalograms for patients.MD - Medical <strong>and</strong> Health Care PaymentsExpenditures for echocardiograms for patients.MD - Medical <strong>and</strong> Health Care PaymentsExpenditures for cardiac catheterizations for patients.MD - Medical <strong>and</strong> Health Care Paymentsbsm.ous.edu/owfp/plsql/fpm.result_list?p_val_defn=reportable&p_ftvityp_code= 10/14


2/20/13 OUS Controller's Divisionreportable)25180 Athletic MedicalInsuranceReimbursement (taxreportable)25199 OtherMedical/ScientificServices (taxreportable)28502 Overtime MealAllowance (W-2Reportable)Reimbursement from athletic medical insurance carriers to theAthletic Department for medical expenses of athletes.MD - Medical <strong>and</strong> Health Care PaymentsExpenditures for medical <strong>and</strong> scientific services not otherwisecategorized.MD - Medical <strong>and</strong> Health Care PaymentsExpenditures for meals for employees who are required to worktwo or more hours before or after their regular work shift. (seeFASOM 11.02A[3])28510 Moving Expenses -Non-Employee -Taxable (taxreportable)28520 Disbursement ofWages to Survivor(tax reportable)EM - Employee W-2 Reportable IncomeTaxable payments for expenses related to a non-employee'schange of residence. It applies to both transfers <strong>and</strong> moving. Itincludes per diem <strong>and</strong> transportation expenses for pre-movehouse hunting trips; all meal expense reimbursements; costsassociated with either the sale or purchase of a residence; <strong>and</strong> allreimbursed expenses if the move is less than 50 miles. See 107xxfor employee moving expenses.NC - Nonemployee CompensationDisbursements of a deceased employee's salaries, wages <strong>and</strong>accrued vacation to the estate of the deceased.PR - Other Income28521 Early Retirement -Health Care (taxreportable)28530 Voluntary Cancellationof EmploymentContract - Academic(tax reportable)28531 Royalty Payments (taxreportable)28532 Hiring Incentive (W-2Reportable)28533 Bicycle CommuterReimbursement28540 Dependent Assistance- Tuition <strong>and</strong> Fees -Expenditure to a Plan Administrator on behalf of participants inthe Early Retirement Incentive Program. The amount may notexceed the employer's health insurance contribution inaccordance with the OUS Faculty Early Retirement IncentivePlans <strong>and</strong> Transition Services Guidelines document.NC - Nonemployee CompensationPayment made as consideration for voluntary cancellation of anacademic employment contract.PR - Other IncomePayments to faculty, staff or sponsoring entities for their share ofroyalty proceeds.RY - RoyaltiesOne-time payment made as an inducement on initial academicemployment contract. Payment will be included on employees W-2.EM - Employee W-2 Reportable IncomeReimbursement to a regular employee (not sutdent or temporaryemployee) for reasonable bicycle commuter expenses, up to amaximum of $20 per month <strong>and</strong> supported by a copy of thereceipt fo the incurred expense. The reimbursement is excludablefrom employee gross income <strong>and</strong> is not W-2 reportable. Refer toOUS fiscal policy 66.100 for additional information.-Payments to non-OUS institutions for tuition <strong>and</strong> fees fordependents of non-employees. The expenditure may be a directbsm.ous.edu/owfp/plsql/fpm.result_list?p_val_defn=reportable&p_ftvityp_code= 11/14


2/20/13 OUS Controller's DivisionNon-Employee (taxreportable)28541 Dependent Assistance- Other - Non-Employee (taxreportable)28542 Temporary Living <strong>and</strong>SupplementalAllowance - Non-Employee (taxreportable)28543 Settling-In AllowancePayment - Non-Employee (taxreportable)28544 Storage of HouseholdGoods - Non-Employee(tax reportable)28547 Ins Benefits-Non-Empl(reportable)28555 Employee Assistance -Contract Services(Tax Reportable)28606 Conference Facilities(Tax reportable)payment to the institution or a reimbursement to the nonemployee.NC - Nonemployee CompensationPayments to -- or on behalf of -- a non-employee for living costsof his or her dependents while the non-employee is working on aproject away from his or her home station <strong>and</strong> is separated fromthe dependents.NC - Nonemployee CompensationPayments to a non-employee for temporary living expenses for aperiod of 30 consecutive days after relocation or for the first 90days of a foreign move.NC - Nonemployee CompensationLump-sum payments to a non-employee -- in lieu of movingexpenses -- to establish a new place of residence while he or sheis working on a project away from his or her home station.NC - Nonemployee CompensationExpenditures for storage of a non-employee's household goods<strong>and</strong> personal effects while he or she is working on a project awayfrom his or her home station.NC - Nonemployee CompensationPayments made on behalf of non-employee subject workers fortax reportable insurance benefits.NC - Nonemployee CompensationExpenditures for employee assistance programs such as mentalhealth counseling.NC - Nonemployee CompensationCosts of rental of conference facilities. Use this code forrecording facility rental expenses incurred when hosting aconference. Also includes rental of AV equipment <strong>and</strong> other itemsrequired for the conference. (See section 13.01C[3],Conference/Workshop Expenses - Executive Office ApprovalUnnecessary)28632 Non OUS ParticipantSupport - NonResident Alien (Taxreportable)28636 Non OUS ParticipantSupport - No Receipts(tax reportable)28706 Ins Benefits-Non-Empl(non-report)28714 Settlement as theResult of Litigation(Tax Reportable)RE - RentsNon-OUS, Non-Resident Alien participant support costs that arenot documented by receipts. Code covers tuition <strong>and</strong> registrationsfees, stipends, room <strong>and</strong> board, <strong>and</strong> book allowances. It excludestravel. Transactions are 1042S reportable.NR - Non-Resident AlienNon-OUS participant support costs that are not documented byreceipts. Code includes tuition <strong>and</strong> registration fees, stipends,room <strong>and</strong> board, <strong>and</strong> book allowances. Transactions are 1099reportable.PR - Other IncomePayments made on behalf of non-employee subject workers fornon-tax reportable insurance benefits.For payments as the result of litigation. This account code is tobe used whether or not the attorney is the exclusive payee (e.g.attorney's <strong>and</strong> claimant's names are on one check). This amount-bsm.ous.edu/owfp/plsql/fpm.result_list?p_val_defn=reportable&p_ftvityp_code= 12/14


2/20/13 OUS Controller's Division39712 Employee Travel -Taxable (W-2Reportable)39713 Dependent ofEmployee Travel -Taxable (W-2Reportable)is included on form 1099, box 14 "Gross Proceeds Paid toAttorney".AT - Gross Proceeds Paid to AttorneyEmployee Travel - Taxable (W-2 Subject)EM - Employee W-2 Reportable IncomeDependent of Employee Travel - Taxable (W-2 Subject)EM - Employee W-2 Reportable Income39742 Non-employee Travel -Taxable (taxreportable)39743 Dependent of NonemployeeTravel -Taxable (taxreportable)40310 L<strong>and</strong>-Legal Service(tax reportable)40311 L<strong>and</strong>-Advertising (taxreportable)40312 L<strong>and</strong>-AppraisalServices (taxreportable)40313 L<strong>and</strong>-Engineering &Architectural Services(Tax Reportable)40314 L<strong>and</strong>-ProjectManagement (taxreportable)40315 L<strong>and</strong>-ProjectInspection (TaxReportable)40410 IOTB-Legal Service(tax reportable)40411 IOTB-Advertising (taxreportable)40412 IOTB-AppraisalServices (taxreportable)40413 IOTB-Engineering &Architectural Services(tax reportable)40414 IOTB-ProjectManagement (taxNon-employee Travel - Taxable (tax reportable)NC - Nonemployee CompensationDependent of Non-employee Travel - Taxable (tax reportable)NC - Nonemployee CompensationExpenditures for legal services associated with the purchase orimprovement of l<strong>and</strong>, easement or right of way.NC - Nonemployee CompensationExpenditures for advertising services associated with thepurchase or improvement of l<strong>and</strong>, easement or right of way.NC - Nonemployee CompensationExpenditures for appraisal services associated with the purchaseor improvement of l<strong>and</strong>, easement or right of way.NC - Nonemployee CompensationExpenditures for engineering <strong>and</strong> architecture services associatedwith the purchase or improvement of l<strong>and</strong>, easement or right ofway.NC - Nonemployee CompensationExpenditures for project management services associated withthe purchase or improvement of l<strong>and</strong>, easement or right of way.NC - Nonemployee CompensationExpenditures for project inspection services associated with thepurchase or improvement of l<strong>and</strong>, easement or right of way.NC - Nonemployee CompensationExpenditures for legal services associated with the installment orconstruction of an IOTB.NC - Nonemployee CompensationExpenditures for advertising services associated with theinstallment or construction of an IOTB.NC - Nonemployee CompensationExpenditures for appraisal services associated with the installmentor construction of an IOTB.NC - Nonemployee CompensationExpenditures for engineering <strong>and</strong> architecture services associatedwith the installment or construction of an IOTB.NC - Nonemployee CompensationExpenditures for project management services associated withthe installment or construction of an IOTB.bsm.ous.edu/owfp/plsql/fpm.result_list?p_val_defn=reportable&p_ftvityp_code= 13/14


2/20/13 OUS Controller's Divisionreportable)40415 IOTB-ProjectInspection (taxreportable)40510 Buildings - LegalService (taxreportable)40511 Buildings - Advertising(tax reportable)40512 Buildings - AppraisalServices (taxreportable)40513 Buildings - Engineering& ArchitecturalServices (taxreportable)40514 Buildings - ProjectManagement (taxreportable)40515 Buildings - ProjectInspection (taxreportable)40710 Infrastructure - LegalService (taxreportable)40711 Infrastructure -Advertising (taxreportable)40712 Infrastructure -Appraisal Services (taxreportable)40713 Infrastructure -Engineering &Architectural Services(tax reportable)40714 Infrastructure -Project Management(tax reportable)NC - Nonemployee CompensationExpenditures for project inspection services associated with theinstallment or construction of an IOTB.NC - Nonemployee CompensationExpenditures for legal services associated with the constructionor improvement of a building.NC - Nonemployee CompensationExpenditures for advertising services associated with theconstruction or improvement of a building.NC - Nonemployee CompensationExpenditures for appraisal services associated with theconstruction or improvement of a building.NC - Nonemployee CompensationExpenditures for engineering <strong>and</strong> architecture services associatedwith the construction or improvement of a building.NC - Nonemployee CompensationExpenditures for project management services associated withthe construction or improvement of a building. Includes cost ofproject management, design services, <strong>and</strong> other servicesperformed by institutional units, such as Facilities Services.NC - Nonemployee CompensationExpenditures for project inspection services associated with theconstruction or improvement of a building.NC - Nonemployee CompensationExpenditures for legal services associated with the constructionor improvement of infrastructure.NC - Nonemployee CompensationExpenditures for advertising services associated with theconstruction or improvement of infrastructure.NC - Nonemployee CompensationExpenditures for appraisal services associated with theconstruction or improvement of infrastructure.NC - Nonemployee CompensationExpenditures for engineering <strong>and</strong> architecture services associatedwith the construction or improvement of infrastructure.NC - Nonemployee CompensationExpenditures for project management services associated withthe construction or improvement of infrastructure.NC - Nonemployee Compensation40715 Infrastructure -Project Inspection(tax reportable)Expenditures for project inspection services associated with theconstruction or improvement of infrastructure.NC - Nonemployee CompensationPlease report errors or other feedback to bsm@lists.ous.edu[ Controller's Home ] [ Fiscal Policy Manual Home ]© Oregon University System, 2005bsm.ous.edu/owfp/plsql/fpm.result_list?p_val_defn=reportable&p_ftvityp_code= 14/14


PROCURMENT CARDINCORPORATED SERVICE VENDORSEXCEPTIONS LIST1. 2Checkout.com, Inc. (BrowserStack)2. 3 Mag Printing, LTD.3. A-1 Coupling & Hose4. ACM (Association for Computing Machinery, Inc.)5. AirNet Systems, Inc.6. Amazon Web Services7. American Association of Museums8. American Society for <strong>Training</strong> <strong>and</strong> Development, Inc.9. American Studies Association10. Anchorage Daily News, Inc.11. Apple Computer, Inc.12. BAX Global13. Boxwood Technology, Inc.14. BRB Publications, Inc.15. Bullfrog Enterprises, Inc.16. California Association of Museums17. Campos Photography Center, Inc. (iprintfromHome.com)18. Canon, Inc.19. Canterbury Media Services20. CCI Enterprises, Inc.21. Clearwire Corporation22. College Art Association23. Columbia University24. ComputerJobs.com25. Computer Stores Northwest, Inc. dba The Mac Store26. Constant Contact, Inc.27. Council of Educators in L<strong>and</strong>scape Architure, Inc. (CELA)28. Cowles Publishing Company (Spokeman-Review)29. Craigslist30. DHL Express (USA), Inc.31. Dot Dotsons, Inc.32. Duke University (Academic Jobs On Line)33. Educational Directories Unlimited dba Halyard Education LLC34. Emerald City Locksmith35. Exceed Enterprises, Inc. (formerly CCI Enterprises, Inc.)36. Facebook, Inc.37. Federal Express Corporation38. Federated Media Publishing, Inc.39. Freshview Pty Ltd. (Campaign Monitor)40. Google, Inc.41. Guard Publishing Company (The Register-Guard)42. Harvard University43. Hearst Communications, Inc. dba San Francisco Chronicle44. Hispanic Outlook in Higher EducationRevised 02/10/12


45. IMDiversity, Inc.46. Imagine Graphics47. Imediasee Inc.48. Industrial Designers Society of Amercia49. Institute of Transportation Engineers50. Internet Employment Linkage, Inc. (HigherEdJobs.com)51. Internet MegaMeeting, LLC52. j2 Global Communications, Inc. dba eFax Corporate53. Jobdango, Inc.54. Jobelephant.com, Inc.55. JobThread, Inc.56. JotSpot, Inc.57. L<strong>and</strong>s End Business Outfitters58. Lee Enterprises Inc. dba Missoulian59. Lippincott Williams & Wilkins60. Lulu Press, Inc.61. Made to Order Stamp & Seal62. Magnets.com63. MailChimp/The Rocket Science Group, LLC64. Mc Clatchy Newspaper, Inc. dba The Sacramento Bee (Bee Advertising)65. Microsoft Corporation (Technical Support)66. Mid Valley Rehabilitation67. Mitsubishi Digital Electronics America, Inc.68. Monster Worldwide, Inc.69. Multi-Craft Plastics, Inc.70. National Association of College <strong>and</strong> University Business Officers (NACUBO)71. National Association for College Admission Counsoling72. Naylor, LLC73. NCURA (National Council of University Research Administrators)74. Nebraska State Historical Society75. News <strong>and</strong> Observer Publishing Company, Inc.76. Nick Hern Books, Ltd.77. Nikon, Inc.78. Nubs Games, Inc.79. Olive Tree Publishing dba Hispanic Network Magazine80. Oregon Parks <strong>and</strong> Recreation Department (Oregon State Historic Preservation)81. Oregon Historical Society82. Pacific Northwest Publishing, Inc. dba The Idaho Statesman83. Pearl Buck Center Inc.84. Phonetics, Inc. dba Sensaphone85. Printograph, Inc. dba Gotprint.com86. Protus IP Solutions Inc. (Myfax*Protus IP Soln)87. RealMatch, Inc.88. RegionalHelpWanted.com, Inc. dba EugeneHelpWanted.com89. Research Systems, Inc. dba ITT Visual Information Solutions90. Sagacity Media, Inc. dba Sagacity Custom Publishing91. Sanipac, Inc. dba Sanipac, Inc a Waste Connections, Inc Company92. Simply Hired, Inc.93. Skype, Inc.Revised 02/10/12


94. Society for Human Resource Management (SHRM) – Regional Only95. Society for Neuroscience96. Sony Electronics, Inc.97. Spiceworks, Inc.98. SPSS, Inc.99. Sugarsync (Sharpcast, Inc.)100. SurveyMonkey.com101. Tabor Communications Inc.102. TESOL (Teachers of English to Speakers of Other Languages, Inc.)103. The Chronicle Career104. The Chronicle of Higher Education105. The Glimpse Foundation106. The Go Daddy Group, Inc.107. The Institute of Electrical <strong>and</strong> Electronics Engineers Inc. (IEEE)108. The Reprint Dept., Inc.109. The Seattle Times Company110. United Parcel Service of America, Inc. (UPS)111. University of Georgia112. Urban Insight, Inc. dba Planetizen113. V<strong>and</strong>erbilt University (V<strong>and</strong>erbilt Television News Archive)114. VeriSign, Inc.115. Vistaprint USA, Inc.116. Wagner Equipment117. Wacom Technology Corporation118. Western Communications, Inc dba The Bulletin dba The Observer119. Western States Arts Federation (WESTAF) dba ArtJobOnline120. Workin.com, Inc. dba (EugeneJobs.net, Portl<strong>and</strong> Jobfinder)121. WorldLingo Translations, LLC122. Xerox Corporation123. Yahoo! Inc. (HotJobs, Yahoo! Wallet)124. Yale UniversityRevised 02/10/12


Property - High-Risk | Business AffairsUO Home | UO Dept Index | UO Directory You are not logged in. | Log InBusiness AffairsSearch this site:A-Z Topics Make a Payment Forms Policies Calendar List Archives ContactsStudentFacultyParentStaffRelated SitesFinancial Concerns HotlineBanner GuideBudget <strong>and</strong> Resource PlanningEmployee H<strong>and</strong>bookPrinting <strong>and</strong> Mailing Services<strong>Purchasing</strong> <strong>and</strong> <strong>Contracting</strong>Records RetentionOff-Campus Work-Study EmployersSponsored Projects ServicesIntegrated Data & ReportingProjectOUS Fiscal Policy ManualUO Policy StatementHome ›Property - High-RiskHigh-risk Minor EquipmentPrinter-friendly versionIn accordance with UO policy <strong>and</strong> procedures, as your department acquires, disposes of, or relocates high-riskminor equipment (defined below), the Business Affairs Office (BAO) Property Control Department must be notified.Acquisition methods can include: purchases from UO funds (including grants), purchases made with UO Foundationfunds, gifts, or transfers from outside agencies. Newly acquired high-risk minor equipment must be tagged, tracked,<strong>and</strong> monitored in the Banner Fixed Asset System. High-risk disposals would not only include surplusing, but alsolost, stolen, cannibalized, or broken equipment. Also, if high-risk minor equipment is transferred to anotherdepartment, building, or room, the BAO Property Control Department must be notified. If there are high-risk items inyour department that have not been tagged, please contact the Property Control Department.Equipment that costs less than $5,000 <strong>and</strong> is portable by nature, easily misplaced, or stolen. For the purpose ofthis policy, we have specifically identified items that are considered high-risk minor equipment <strong>and</strong> theircorresponding Banner Commodity Codes:Commodity Code Description65529 Cameras: Digital, Film, Video20453 Computers: Desktop, CPU, Laptop, PDAs60046 Copy <strong>and</strong> Multifunctional Machines51555 Lawn Mowers49058 Microscopes80345 Music Systems <strong>and</strong> Components58010 Musical Instruments20482 Printers88067 Projectors780 Scales <strong>and</strong> Balances84038 Televisions84082 Video/Disk Players: VCRs, DVD playersThis policy has been in effect for high-risk minor equipment acquired after July 1, 2006. Departments may additems acquired prior to July 1, 2006 if desired. Departments may also require additional equipment not outlined inthis policy to be tracked. To track additional assets within the Banner Fixed Asset system, contact the PropertyControl Department.Last Updated: March 24th, 2012University of Oregon , Eugene OR 97403 | (541) 346-1000 | Copyright 2010, University of Oregon | Privacy Policy | Contact the Webmasterhttp://ba.uoregon.edu/staff/property-high-risk[5/17/2012 8:29:47 AM]


INTERhttp://baowww.uoregon.edu/Procurement<strong>Contracting</strong>/interpurchases.htmPage 1 of 18/5/2009Search--->• A-Z Department Index • Calendar • Find People • Maps & Directories• Staff • <strong>Training</strong> • Calendar • Policy • Forms • FAQsBusiness Affairs Office : Administrator ServicesBAO home | Administrator Services | Inter-Departmental Purchases• GlossaryRelated Sites+ Student+ Employee- AdministratorA/P InvoicePaymentsBANNERCashieringConferences (UOSponsored)eCommerceFinancialManagementFood <strong>and</strong> Beverage(Hosting)GiftsInternationalVisitors/StudentsPayrollPrint/Copy MailServicesProcurement /<strong>Contracting</strong>Property ControlRisk ManagementStudent Resource AidSurplus PropertyTax AdministrationTravelInter-Departmental PurchasesUpon BAO review of current Procurement <strong>Card</strong> Detail Reports, we identified a number ofinter-departmental purchases made using the procurement card. When theprocurement card is used for inter-departmental purchases there is an associatedtransaction fee for the selling department.To avoid unnecessary costs, specifically the transaction fee, the procurement card is notthe recommended payment method for inter-departmental purchases. Examples ofUniversity of Oregon departments that sell merch<strong>and</strong>ise are:UO Museum of Natural HistoryUO Press WebWhen making an inter-departmental purchase, the recommended payment method is toprocess a journal voucher.If you have any questions on how to process a journal voucher, please refer to the FISJV Procedures for clarifications, instructions <strong>and</strong> training opportunities.By using journal vouchers for inter-departmental purchases we will save the Universitymoney by reducing credit card processing <strong>and</strong> bank transaction fees.Vice President FAwebmasterUpdated May 22, 2009


PROCUREMENT CARD JOURNAL VOUCHER SCHEDULEPlease complete Journal Vouchers (JVs) for all procurement card (P-<strong>Card</strong>) expenditures at leastquarterly (recommended monthly). Specifically, please move your P-<strong>Card</strong> expenditures from themain P-<strong>Card</strong> account code 28995 or 39546 to the correct expense account.In completing the required quarterly JVs, please follow the closing guidelines listed below:BY SEPT. 30, 2013 - FOR CLOSE OF PERIOD 3, JV THE FOLLOWING MONTHS:July 2013US Bank Procurement <strong>Card</strong> Statement ReconciliationAugust 2013US Bank Procurement <strong>Card</strong> Statement ReconciliationBY DEC. 31, 2013 - FOR CLOSE OF PERIOD 6, JV THE FOLLOWING MONTHS:September 2013 US Bank Procurement <strong>Card</strong> Statement ReconciliationOctober 2013 US Bank Procurement <strong>Card</strong> Statement ReconciliationNovember 2013 US Bank Procurement <strong>Card</strong> Statement ReconciliationBY MARCH 31, 2014 - FOR CLOSE OF PERIOD 9, JV THE FOLLOWING MONTHS:December 2013 US Bank Procurement <strong>Card</strong> Statement ReconciliationJanuary 2014 US Bank Procurement <strong>Card</strong> Statement ReconciliationFebruary 2014 US Bank Procurement <strong>Card</strong> Statement ReconciliationBY JUNE 30, 2014 - FOR CLOSE OF PERIOD 12, JV THE FOLLOWING MONTHS:March 2014US Bank Procurement <strong>Card</strong> Statement ReconciliationApril 2014US Bank Procurement <strong>Card</strong> Statement ReconciliationMay 2014US Bank Procurement <strong>Card</strong> Statement ReconciliationBY JULY 8, 2014 - FOR CLOSE OF PERIOD 14, JV THE FOLLOWING MONTH:June 2014US Bank Procurement <strong>Card</strong> Statement ReconciliationThis schedule will take us through the closing of FY14. When the FY15 calendar becomesavailable, another email will be sent out.If you have any questions, please feel free to contact PCS at 346-2419 or pcard@uoregon.edu.<strong>Purchasing</strong> <strong>and</strong> <strong>Contracting</strong> ServicesRevised 09/09/2013


Procurement <strong>Card</strong> <strong>Training</strong> Registration :: Procurement <strong>Card</strong> <strong>Training</strong> Page 1 of 1Procurement <strong>Card</strong> <strong>Training</strong> RegistrationPlease fill out the below information to register for the training . An email will be sent to you wit hfurther instructions .OregonUniversitySyste mController'sDivisionEmail Address :Educational Institution :HelpFaculty/Staff ID :Register ';Jhttps://secure.ous.edu/cont-div/procurement/ 7/31/2008


Current DepartmentNameCurrent <strong>Card</strong><strong>Custodian</strong> Name &Contact InformationNew AccountP<strong>Card</strong>(st<strong>and</strong>ard P<strong>Card</strong>)Team <strong>Card</strong>PCS P<strong>Card</strong> Intake Sheet(submit to pcard@uoregon.edu)DEPARTMENT INFORMATIONCurrent P<strong>Card</strong> IndexCurrent P<strong>Card</strong> Last 4Digits of <strong>Card</strong> #Current Budget AuthorityName & ContactInformationACTION ITEMS (Please mark all actions that apply to your submittal)Requested Credit Limit**NOTE: Default Limit is $5,000P<strong>Card</strong> Billing Address (this is theDepartment’s billing address)In response to your new account request, PCS will provide you a VISA Application to complete<strong>and</strong> return to pcard@uoregon.edu.Once your returned VISA application is processed <strong>and</strong> accepted by U.S. Bank, PCS will notifyyou <strong>and</strong> request you complete all required training <strong>and</strong> submit a completed P<strong>Card</strong>Authorization for your P<strong>Card</strong> new account.Updates to P<strong>Card</strong> Authorizationthat require the submittal of anew P<strong>Card</strong> Authorization(NOTE: The changes shown to theright require a new P<strong>Card</strong>Authorization be submitted)Updates to P<strong>Card</strong> Authorization– changes that may be madeon the existing P<strong>Card</strong>AuthorizationChange Adding Budget AuthorityName of New Budget Authority:Change Deleting Budget AuthorityName of Current Budget Authority:Change Adding <strong>Card</strong> <strong>Custodian</strong>Name of New <strong>Card</strong> <strong>Custodian</strong>:Change Deleting <strong>Card</strong> <strong>Custodian</strong>Name of Current <strong>Card</strong> <strong>Custodian</strong>:Change Adding Back-up <strong>Card</strong> <strong>Custodian</strong>Name of New Back-up <strong>Card</strong> <strong>Custodian</strong>:Change Deleting Back-up <strong>Card</strong> <strong>Custodian</strong>Name of Current Back-up <strong>Card</strong> <strong>Custodian</strong>:Add <strong>Card</strong> User(s) Fill in Name(s):Fill in Name(s):Fill in Name(s):Fill in Name(s):Fill in Name(s):Delete <strong>Card</strong> User(s) Fill in Name(s):Fill in Name(s):Fill in Name(s):Fill in Name(s):Fill in Name(s):Add <strong>Card</strong> Budget Authority DesigneeFill in Name:Delete <strong>Card</strong> Budget Authority DesigneeFill in Name:Effective Date:Effective Date:Effective Date:Effective Date:Effective Date:Effective Date:PCS P<strong>Card</strong> Intake Sheet PCS Rev. 09/16/2013


Other Updates to ExistingP<strong>Card</strong> AccountPCS P<strong>Card</strong> Intake Sheet(submit to pcard@uoregon.edu)Change in IndexChange in AddressNew Address:New Index:Change in Department NameNew Name:Change in Temporary Change - End Date:Credit LimitPermanent ChangeRequested Credit Limit: $Basis for Request:CancelP<strong>Card</strong>Basis for Cancellation:Other RequestsComplete with any other P<strong>Card</strong> request:IF SUBMITTING A PCARD AUTHORIZATION WITH THIS INTAKE SHEET, YOU MUST COMPLETE THEFOLLOWING DEPARTMENT CERTIFICATIONS BY CHECKING EACH BOX AND SIGNING BELOW:By submitting this intake, I certify that the most current P<strong>Card</strong> Authorization is attached.By submitting this intake with the P<strong>Card</strong> Authorization, I have read <strong>and</strong> understood the Authorization._______________________________<strong>Card</strong> <strong>Custodian</strong> Name (Print) <strong>Card</strong> <strong>Custodian</strong> Signature Date_________________________________Budget Authority Name (Print) Budget Authority Signature DateUPON SIGNATURE BY PROGRAM ADMINISTRATOR, THIS PCARD AUTHORIZATION REPLACES ALL PRIORVERSIONS_________________________________Program Administrator Name (Print) Program Administrator Signature DatePCS P<strong>Card</strong> Intake Sheet PCS Rev. 09/16/2013


<strong>Card</strong> # (last four digits only):<strong>Card</strong> <strong>Custodian</strong>:Credit Limit $ :/monthUNIVERSITY OF OREGONPROCUREMENT CARD AUTHORIZATION AGREEMENTVISA PROCUREMENT CARDDefinitions for any capitalized terms not defined within this P<strong>Card</strong> Authorization are defined in<strong>Purchasing</strong> <strong>and</strong> <strong>Contracting</strong> Services Policy PCO1 UO Procurement <strong>Card</strong> Policy <strong>and</strong> Procedures(“UO P<strong>Card</strong> Policy”).1.0 BY SIGNING THIS PCARD AUTHORIZATION for an UO P<strong>Card</strong> issued by US Bank, youagree to abide by all the guidelines specified below <strong>and</strong> with applicable Program policies <strong>and</strong>procedures.1.2 <strong>Card</strong> Department Name:1.3 Index Number to be charged for purchases made on this P<strong>Card</strong>2.0 CUSTODIAN RESPONSIBILITIES: As <strong>Card</strong> <strong>Custodian</strong>, you are responsible for safeguardingthe P<strong>Card</strong> for your department, maintaining complete <strong>and</strong> accurate records of P<strong>Card</strong> use, <strong>and</strong>preparing reconciliations between the purchase documents supporting charges on the P<strong>Card</strong> <strong>and</strong> thestatement of charges received from US Bank, in compliance with Program policies <strong>and</strong> procedures.As a back-up <strong>Card</strong> <strong>Custodian</strong>, you are subject to all <strong>Card</strong> <strong>Custodian</strong> responsibilities for any period inwhich you act as <strong>Card</strong> <strong>Custodian</strong>. <strong>Card</strong> <strong>Custodian</strong> specific responsibilities include but are not limitedto:2.1 Manage physical custody <strong>and</strong> security of the P<strong>Card</strong> <strong>and</strong> account number. This responsibilitymay not be delegated.2.2 Ensure P<strong>Card</strong>s with multiple <strong>Card</strong> Users are checked in <strong>and</strong> out via Multiple User Log. TheMultiple User log may be maintained in either a hard copy or electronic format. The followingmust be tracked on a Multiple User Log: the date; <strong>Card</strong> User name; vendor name; <strong>and</strong> thedollar amount of the transaction. If the Multiple User Log is maintained in an electronic format,you shall ensure you are the only one that can access the Multiple User Log. Additionally, youshall be responsible for obtaining all required information from <strong>Card</strong> Users <strong>and</strong> completing theelectronic Multiple User Log each time the P<strong>Card</strong> is checked in or out. If you maintain theMultiple User Log in a hard copy format, either you or <strong>Card</strong> User using the P<strong>Card</strong> may beresponsible for completing the Multiple User Log.2.3 Maintain complete transaction records. Transaction records include sales slips, cash registerreceipts, invoices, order forms, reconciliation records, receiving reports <strong>and</strong> shipping address.Generally, these transaction records arise out of the normal course of business. Thedocumentation must support a clear determination of what was ordered, what was paid for <strong>and</strong>what was received. Charge slips that do not include an itemization of purchases areinadequate. If an original charge slip is lost, you must circle the charge on the monthlystatement <strong>and</strong> obtain a written description, from <strong>Card</strong> User, identifying what was purchased.Page 1 of 9 PCS Rev. 09162013


The written purchase description must be attached to the statement <strong>and</strong> retained as additionalsupport. These transaction records must be maintained for the record retention period of six(6) years.2.4 Reconcile your department’s monthly statement of P<strong>Card</strong> transactions. An individualstatement for the P<strong>Card</strong> listed above will be mailed from US Bank to your department monthly.The statements must be received <strong>and</strong> stored in a secure location. Within thirty (30) days ofreceiving the statement you must reconcile the statement with your department’s purchasedocumentation <strong>and</strong> Multiple User Log (if required.)2.5 Sign <strong>and</strong> date your department’s monthly P<strong>Card</strong> statement to indicate your final approval ofmonthly reconciliation <strong>and</strong> all charges shown on the statement. You must attach original salesdocuments <strong>and</strong> other supporting documentation to the statement, in statement sequence. Ifthe statement contains charges made by you, <strong>Card</strong> <strong>Custodian</strong>, your department’s monthlyP<strong>Card</strong> statement <strong>and</strong> monthly reconciliation must be submitted to Budget Authority or BudgetAuthority’s designee for review, approval, <strong>and</strong> signature of your charges.2.6 Train all authorized <strong>Card</strong> Users <strong>and</strong> maintain records of such department training. Suchtraining must include successful completion of the P<strong>Card</strong> online training <strong>and</strong> test.2.7 Notify PCS by email to pcard@uoregon.edu of any changes in <strong>Card</strong> Users, <strong>Card</strong> <strong>Custodian</strong> orBudget Authority within twenty-four (24) hours of such change. If there are changes in <strong>Card</strong>Users, submit an Intake Sheet along with updated P<strong>Card</strong> Authorization within one week ofsuch changes. If the updated P<strong>Card</strong> Authorization is not filed within one week thedepartment’s P<strong>Card</strong> will be suspended. If there are changes in <strong>Card</strong> <strong>Custodian</strong> or BudgetAuthority, you must submit an Intake Sheet, an updated P<strong>Card</strong> Authorization <strong>and</strong> a request fora new P<strong>Card</strong> with a new account number. You acknowledge if there are changes to <strong>Card</strong><strong>Custodian</strong> or Budget Authority, the P<strong>Card</strong> account will be suspended until an updated P<strong>Card</strong>Authorization <strong>and</strong> a new P<strong>Card</strong> with a new account number is issued.2.8 Resolve problem purchases/disputes. If a billing disagreement arises or adjustment is needed,you are responsible to initiate <strong>and</strong> complete any actions to resolve the issue. If an itempurchased using the P<strong>Card</strong> is returned or a billing adjustment is due, <strong>Card</strong> <strong>Custodian</strong> isresponsible for verifying the appropriate credit or adjustment is reflected on the department’sP<strong>Card</strong> monthly statement. If the vendor has not replaced/corrected the item or processed anadjustment by the date <strong>Card</strong> User receives his/her monthly statement, then the purchase ofthat item will be considered in dispute. <strong>Card</strong> <strong>Custodian</strong> must contact PCS by email topcard@uoregon.edu about any dispute within thirty (30) days of discovery. If a credit is due,you must instruct the merchant to issue a credit to the P<strong>Card</strong> account. Never request or acceptcash back from the merchant/vendor when an item is returned or a credit is due.2.9 Communicate all necessary information with <strong>Card</strong> Users including violations.2.10 Ensure compliance with Program policy <strong>and</strong> procedures.2.11 Monitor your department’s P<strong>Card</strong> transactions for appropriate use <strong>and</strong> potential fraudulentactivity. If you suspect fraudulent activity or want to dispute a P<strong>Card</strong> transaction, notify yourBudget Authority <strong>and</strong> contact PCS at 541-346-2419 <strong>and</strong> by email to pcard@uoregon.edu forguidance <strong>and</strong> instructions. If you are contacted by US Bank regarding suspected fraudulentPage 2 of 9 PCS Rev. 09162013


P<strong>Card</strong> activity, contact PCS at 541-346-2419 <strong>and</strong> by email to pcard@uoregon.edu <strong>and</strong> notifyyour Budget Authority immediately.2.12 All charges will default to the index number designated in paragraph 1.3 above. Re-allocationof charges to other indexes must be made by journal voucher (JV). JV all expendituresquarterly (recommend monthly) to the appropriate account code from 28995.2.13 If you are also authorized as a <strong>Card</strong> User, you underst<strong>and</strong> <strong>and</strong> agree any inappropriate orpersonal purchases become your personal liability for which you may make immediate <strong>and</strong>complete reimbursement. You acknowledge <strong>and</strong> underst<strong>and</strong> that all personal purchases areexpressly prohibited.2.14 Submit the monthly P<strong>Card</strong> statement <strong>and</strong> reconciliation documentation to Budget Authority forreview <strong>and</strong> signature approval.3. CARD USER RESPONSIBILITIES: As <strong>Card</strong> User, you agree to follow all applicable Programpolicies <strong>and</strong> procedures in using the P<strong>Card</strong>. Your specific responsibilities include but are not limitedto:3.1 Check P<strong>Card</strong> in <strong>and</strong> out with <strong>Custodian</strong> (if <strong>Card</strong> User is not also <strong>Card</strong> <strong>Custodian</strong>) for each use.If P<strong>Card</strong> has multiple <strong>Card</strong> Users, each <strong>Card</strong> User must check P<strong>Card</strong> in <strong>and</strong> out via a writtenMultiple User Log. Each time the P<strong>Card</strong> is used to make a purchase the following, at aminimum, must be tracked: the date; the name <strong>and</strong> vendor; <strong>and</strong> the dollar amount of thetransaction. The requirements listed here also apply to a <strong>Card</strong> <strong>Custodian</strong> acting as a <strong>Card</strong>User. Use of the P<strong>Card</strong> without the physical presence of the P<strong>Card</strong> is not allowed.3.2 Return P<strong>Card</strong> to <strong>Custodian</strong> promptly after each use, but in no event longer than twenty- four(24) hours after checking the P<strong>Card</strong> out. <strong>Card</strong> User may retain the P<strong>Card</strong> for longer thantwenty-four (24) hours only pursuant to Budget Authority written approval for a specific nonreoccurringpurchase.3.3 Secure the P<strong>Card</strong> <strong>and</strong> account number when in your possession. Do not give the cardnumber to anyone, other than merchant personnel when making an authorized purchase. Youmay not make or store a copy of the P<strong>Card</strong> account number.3.4 Make P<strong>Card</strong> purchases in compliance with Program policy <strong>and</strong> procedures, including using theP<strong>Card</strong> only for allowable purchases (See Section 3.3 of UO P<strong>Card</strong> Policy for typical uses <strong>and</strong>Section 3.4 of UO P<strong>Card</strong> Policy for prohibited uses <strong>and</strong> non-chargeable account codes.)3.5 Upon completing a purchase with the P<strong>Card</strong>, return the P<strong>Card</strong> <strong>and</strong> collect <strong>and</strong> submit to <strong>Card</strong><strong>Custodian</strong> all appropriate purchase documentation, including sales slips, cash registerreceipts, invoices, order forms, reconciliation records, receiving reports <strong>and</strong> shipping address.The documentation maintained must support a clear determination of what was ordered, whatwas paid for <strong>and</strong> what was received. Charge slips that do not include an itemization ofpurchases are inadequate documentation.3.6 Inform <strong>Card</strong> <strong>Custodian</strong> of any transaction disputes <strong>and</strong> P<strong>Card</strong> administrative changes (i.e.when they will no longer act as an authorized <strong>Card</strong> User for the department).3.7 Inform <strong>Card</strong> <strong>Custodian</strong>, PCS at 541-346-2419 <strong>and</strong> by email to pcard@uoregon.edu <strong>and</strong> USBank immediately (within twenty-four (24) hours) regarding lost/stolen P<strong>Card</strong>s. If your P<strong>Card</strong>Page 3 of 9 PCS Rev. 09162013


is lost or stolen, immediately notify US Bank by telephoning their 24-hour customer servicecenter at 1-800-344-5696. US Bank requires University of Oregon to notify US Bankimmediately to limit UO liability. If this notification is not made, your department will continue tobe responsible for all transactions until such time as a loss or theft is reported to US Bank.3.8 Work with <strong>Card</strong> <strong>Custodian</strong> in resolving any purchase returns <strong>and</strong> problem purchases.3.9 You underst<strong>and</strong> <strong>and</strong> agree any inappropriate or personal purchases become your personalliability for which you may make immediate <strong>and</strong> complete reimbursement. You acknowledge<strong>and</strong> underst<strong>and</strong> that all personal purchases are expressly prohibited.3.10 You underst<strong>and</strong> <strong>and</strong> agree that the P<strong>Card</strong> belongs to US Bank, <strong>and</strong> you will surrenderit immediately if asked.4.0 BUDGETARY AUTHORITY RESPONSIBILITIES: As Budget Authority, you are responsiblefor the budget of your department <strong>and</strong> you have authorized one or more P<strong>Card</strong>s for use by yourdepartment. You must ensure overall compliance by your department with all applicable Programpolicies <strong>and</strong> procedures. Your specific responsibilities include but are not limited to:4.1 Authorize P<strong>Card</strong>(s) to be issued for your department. You authorize P<strong>Card</strong>s by signing theVisa application <strong>and</strong> then submitting it with an Intake Sheet to the PCS by email topcard@uoregon.edu.4.2 Complete this P<strong>Card</strong> Authorization identifying <strong>Card</strong> <strong>Custodian</strong>, backup <strong>Card</strong> <strong>Custodian</strong> (ifapplicable), designee for review of <strong>Card</strong> <strong>Custodian</strong> charges (if applicable), <strong>and</strong> all <strong>Card</strong> Usersfor each P<strong>Card</strong> account requested for your department. You must also identify any SharedBudget Authority when you <strong>and</strong> another Dean, Director or Department Head will alternately beresponsible for acting as Budget Authority for specific segments of time during the course of a12 month period.4.3 Review monthly reconciliation <strong>and</strong> monthly P<strong>Card</strong> statement <strong>and</strong> sign the monthly statement tosignify review <strong>and</strong> approval of all charges listed.4.4 If <strong>Card</strong> <strong>Custodian</strong> of the P<strong>Card</strong> is also a <strong>Card</strong> User <strong>and</strong> makes charges on the P<strong>Card</strong>, youmust review, sign <strong>and</strong> date each of <strong>Card</strong> <strong>Custodian</strong>’s charges or designate someone else toreview each of <strong>Card</strong> <strong>Custodian</strong>’s charges. If you choose to delegate the review of <strong>Card</strong><strong>Custodian</strong> charges, you must identify in writing the designee responsible for reviewing <strong>Card</strong><strong>Custodian</strong> charges. The person you designate to review the charges must not be supervisedby <strong>Card</strong> <strong>Custodian</strong>.4.5 You underst<strong>and</strong> that when <strong>Card</strong> <strong>Custodian</strong> separates from their position, you must ensurePCS is notified of that change within twenty-four (24) hours by email to pcard@uoregon.edu.In addition, you must ensure that an Intake Sheet along with an updated P<strong>Card</strong> Authorizationdesignating a new <strong>Card</strong> <strong>Custodian</strong> is filed with PCS, a new P<strong>Card</strong> with a new account numberis issued <strong>and</strong> required training is complete. You acknowledge the P<strong>Card</strong> account will besuspended until the above requirements are met.4.6 You as Budget Authority cannot be a <strong>Card</strong> User.Page 4 of 9 PCS Rev. 09162013


5.0 BUDGET AUTHORITY DESIGNEE RESPONSIBILITIES: As designee, you must indicateyour review <strong>and</strong> approval of <strong>Card</strong> <strong>Custodian</strong> P<strong>Card</strong> charges by signing <strong>and</strong> dating each charge onthe P<strong>Card</strong> monthly statement. You must review the supporting documentation for each transactionwhich may include sales slips, cash register receipts, invoices, order forms, reconciliation records,receiving reports <strong>and</strong> shipping address. If you cannot approve a transaction contact Budget Authorityto report your findings.THE PARTIES, BY THEIR SIGNATURES BELOW, ACKNOWLEDGE HAVING READ THIS PCARDAUTHORIZATION, THE OUS PROCUREMENT CARD FISCAL POLICY MANUAL 70.100, ANDTHE UO PCARD POLICY. BY SIGNING YOU UNDERSTAND THE ABOVE REFERENCEDPOLICIES, AND AGREE TO BE BOUND THEIR TERMS AND CONDITIONS. EACH SIGNATORYWILL RETAIN, IN A SECURE LOACTION, A COPY FOR REFERENCE.________________________________________________________________________________<strong>Card</strong> <strong>Custodian</strong><strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> UserBack-up <strong>Card</strong> <strong>Custodian</strong>______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> UserBack-up <strong>Card</strong> <strong>Custodian</strong>______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DatePage 5 of 9 PCS Rev. 09162013


<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DatePage 6 of 9 PCS Rev. 09162013


<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DatePage 7 of 9 PCS Rev. 09162013


<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DateBudget Authority DesigneeResponsible for review of <strong>Card</strong> <strong>Custodian</strong> P<strong>Card</strong> Charges:______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DatePage 8 of 9 PCS Rev. 09162013


Budget AuthorityBudget Authority (Dean, Director, Dept. Head):<strong>Card</strong> <strong>Custodian</strong>Back-Up <strong>Custodian</strong>______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DateShared Budget AuthorityBudget Authority (Dean, Director, Dept. Head):<strong>Card</strong> <strong>Custodian</strong>Back-Up <strong>Custodian</strong>______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DateShared Budget AuthorityBudget Authority (Dean, Director, Dept. Head):<strong>Card</strong> <strong>Custodian</strong>Back-Up <strong>Custodian</strong>______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DateProgram Administrator:______________________________Signature Printed Name <strong>and</strong> Title Date of SignaturePage 9 of 9 PCS Rev. 09162013


<strong>Card</strong> # (last four digits only):<strong>Card</strong> <strong>Custodian</strong>:Credit Limit $:/monthUNIVERSITY OF OREGONPROCUREMENT CARD AUTHORIZATION AGREEMENTVISA PROCUREMENT CARD – TEAM CARDDefinitions for any capitalized terms not defined within this P<strong>Card</strong> Authorization are defined in<strong>Purchasing</strong> <strong>and</strong> <strong>Contracting</strong> Services Policy PCO1 UO Procurement <strong>Card</strong> Policy <strong>and</strong> Procedures(“UO P<strong>Card</strong> Policy”).1.0 BY SIGNING THIS PCARD AUTHORIZATION for an UO P<strong>Card</strong> issued by US Bank, youagree to abide by all the guidelines specified below <strong>and</strong> with applicable Program policies <strong>and</strong>procedures.1.2 <strong>Card</strong> Department Name1.3 Index Number to be charged for purchases made on this P<strong>Card</strong>2.0 CUSTODIAN RESPONSIBILITIES: As <strong>Card</strong> <strong>Custodian</strong>, you are responsible for safeguardingthe P<strong>Card</strong> for your department, maintaining complete <strong>and</strong> accurate records of P<strong>Card</strong> use, <strong>and</strong>preparing reconciliations between the purchase documents supporting charges on the P<strong>Card</strong> <strong>and</strong> thestatement of charges received from US Bank, in compliance with Program policies <strong>and</strong> procedures.As a back-up <strong>Card</strong> <strong>Custodian</strong>, you are subject to all <strong>Card</strong> <strong>Custodian</strong> responsibilities for any period inwhich you act as <strong>Card</strong> <strong>Custodian</strong>. <strong>Card</strong> <strong>Custodian</strong> specific responsibilities include but are not limitedto:2.1 Manage physical custody <strong>and</strong> security of the P<strong>Card</strong> <strong>and</strong> account number.2.2 Ensure P<strong>Card</strong>s with multiple <strong>Card</strong> Users are checked in <strong>and</strong> out via Multiple User Log. TheMultiple User log may be maintained in either a hard copy or electronic format. The followingmust be tracked on a Multiple User Log: the date; <strong>Card</strong> User name; vendor name; <strong>and</strong> thedollar amount of the transaction. If the Multiple User Log is maintained in an electronic format,you shall ensure you are the only one that can access the Multiple User Log. Additionally, youshall be responsible for obtaining all required information from <strong>Card</strong> Users <strong>and</strong> completing theelectronic Multiple User Log each time the P<strong>Card</strong> is checked in or out. If you maintain theMultiple User Log in a hard copy format, either you or <strong>Card</strong> User using the P<strong>Card</strong> may beresponsible for completing the Multiple User Log.2.3 Maintain complete transaction records. Transaction records include sales slips, cash registerreceipts, invoices, order forms, reconciliation records, receiving reports <strong>and</strong> shipping address.Generally, these transaction records arise out of the normal course of business. Thedocumentation must support a clear determination of what was ordered, what was paid for <strong>and</strong>what was received. Charge slips that do not include an itemization of purchases areinadequate. If an original charge slip is lost, you must circle the charge on the monthlystatement <strong>and</strong> obtain a written description, from <strong>Card</strong> User, identifying what was purchased.The written purchase description must be attached to the statement <strong>and</strong> retained as additionalsupport. These transaction records must be maintained for the record retention period of six(6) years.Page 1 of 10 PCS Rev 09/16/2013


2.4 Reconcile your department’s monthly statement of P<strong>Card</strong> transactions. An individualstatement for the P<strong>Card</strong> listed above will be mailed from US Bank to your department monthly.The statements must be received <strong>and</strong> stored in a secure location. Within thirty (30) days ofreceiving the statement you must reconcile the statement with your department’s purchasedocumentation <strong>and</strong> Multiple User Log (if required.)2.5 Sign <strong>and</strong> date your department’s monthly P<strong>Card</strong> statement to indicate your final approval ofmonthly reconciliation <strong>and</strong> all charges shown on the statement. You must attach original salesdocuments <strong>and</strong> other supporting documentation to the statement, in statement sequence. Ifthe statement contains charges made by you, <strong>Card</strong> <strong>Custodian</strong>, your department’s monthlyP<strong>Card</strong> statement <strong>and</strong> monthly reconciliation must be submitted to Budget Authority or BudgetAuthority’s designee for review, approval, <strong>and</strong> signature of your charges.2.6 Train all authorized <strong>Card</strong> Users <strong>and</strong> maintain records of such department training. Suchtraining must include successful completion of the P<strong>Card</strong> online training <strong>and</strong> test.2.7 Notify PCS by email to pcard@uoregon.edu of any changes in <strong>Card</strong> Users, <strong>Card</strong> <strong>Custodian</strong> orBudget Authority within twenty-four (24) hours of such change. If there are changes in <strong>Card</strong>Users, submit an Intake Sheet along with an updated P<strong>Card</strong> Authorization within one week ofsuch changes. If the updated P<strong>Card</strong> Authorization is not filed within one week thedepartment’s P<strong>Card</strong> will be suspended. If there are changes in <strong>Card</strong> <strong>Custodian</strong> or BudgetAuthority, you must submit an Intake Sheet, an updated P<strong>Card</strong> Authorization <strong>and</strong> a request fora new P<strong>Card</strong> with a new account number. You acknowledge if there are changes to <strong>Card</strong><strong>Custodian</strong> or Budget Authority, the P<strong>Card</strong> account will be suspended until an updated P<strong>Card</strong>Authorization <strong>and</strong> a new P<strong>Card</strong> with a new account number is issued.2.8 Resolve problem purchases/disputes. If a billing disagreement arises or adjustment is needed,you are responsible to initiate <strong>and</strong> complete any actions to resolve the issue. If an itempurchased using the P<strong>Card</strong> is returned or a billing adjustment is due, <strong>Card</strong> <strong>Custodian</strong> isresponsible for verifying the appropriate credit or adjustment is reflected on the department’sP<strong>Card</strong> monthly statement. If the vendor has not replaced/corrected the item or processed anadjustment by the date <strong>Card</strong> User receives his/her monthly statement, then the purchase ofthat item will be considered in dispute. <strong>Card</strong> <strong>Custodian</strong> must contact PCS by email topcard@uoregon.edu about any dispute within thirty (30) days of discovery. If a credit is due,you must instruct the merchant to issue a credit to the P<strong>Card</strong> account. Never request or acceptcash back from the merchant/vendor when an item is returned or a credit is due.2.9 Communicate all necessary information with <strong>Card</strong> Users including violations.2.10 Ensure compliance with Program policy <strong>and</strong> procedures.2.11 Monitor your department’s P<strong>Card</strong> transactions for appropriate use <strong>and</strong> potential fraudulentactivity. If you suspect fraudulent activity or want to dispute a P<strong>Card</strong> transaction, notify yourBudget Authority <strong>and</strong> contact PCS at 541-346-2419 <strong>and</strong> by email to pcard@uoregon.edu forguidance <strong>and</strong> instructions. If you are contacted by US Bank regarding suspected fraudulentP<strong>Card</strong> activity, contact PCS at 541-346-2419 <strong>and</strong> by email to pcard@uoregon.edu <strong>and</strong> notifyyour Budget Authority immediately.2.12 All charges will default to the index number designated in paragraph 1.3 above. Re-allocationof charges to other indexes must be made by journal voucher (JV). JV all expendituresquarterly (recommend monthly) to the appropriate account code from 39546.Page 2 of 10 PCS Rev 09/16/2013


2.13 If you are also authorized as a <strong>Card</strong> User, you underst<strong>and</strong> <strong>and</strong> agree any inappropriate orpersonal purchases become your personal liability for which you may make immediate <strong>and</strong>complete reimbursement. You acknowledge <strong>and</strong> underst<strong>and</strong> that all personal purchases areexpressly prohibited.2.14 Submit the monthly P<strong>Card</strong> statement <strong>and</strong> reconciliation documentation to Budget Authority forreview <strong>and</strong> signature approval.3. CARD USER RESPONSIBILITIES: As <strong>Card</strong> User, you agree to follow all applicable Programpolicies <strong>and</strong> procedures in using the P<strong>Card</strong>. Your specific responsibilities include but are not limitedto:3.1 Check P<strong>Card</strong> in <strong>and</strong> out with <strong>Custodian</strong> (if <strong>Card</strong> User is not also <strong>Card</strong> <strong>Custodian</strong>) for each use.If P<strong>Card</strong> has multiple <strong>Card</strong> Users, each <strong>Card</strong> User must check P<strong>Card</strong> in <strong>and</strong> out via a writtenMultiple User Log. Each time the P<strong>Card</strong> is used to make a purchase the following, at aminimum, must be tracked: the date; the name <strong>and</strong> vendor; <strong>and</strong> the dollar amount of thetransaction. The requirements listed here also apply to a <strong>Card</strong> <strong>Custodian</strong> acting as a <strong>Card</strong>User. Use of the P<strong>Card</strong> without the physical presence of the P<strong>Card</strong> is not allowed.3.2 Return P<strong>Card</strong> to <strong>Custodian</strong> promptly after each event.3.3 Secure the P<strong>Card</strong> <strong>and</strong> account number when in your possession. Do not give the cardnumber to anyone, other than merchant personnel when making an authorized purchase. Youmay not make or store a copy of the P<strong>Card</strong> account number.3.4 Make P<strong>Card</strong> purchases in compliance with Program policy <strong>and</strong> procedures, including using theP<strong>Card</strong> only for allowable purchases (See Section 3.3 of UO P<strong>Card</strong> Policy for typical uses <strong>and</strong>Section 3.4 of UO P<strong>Card</strong> Policy for prohibited uses <strong>and</strong> non-chargeable account codes.)3.5 Upon completing event purchases with the P<strong>Card</strong>, return the P<strong>Card</strong> <strong>and</strong> collect <strong>and</strong> submit to<strong>Card</strong> <strong>Custodian</strong> all appropriate purchase documentation, including sales slips, cash registerreceipts, invoices, order forms, reconciliation records, receiving reports <strong>and</strong> shipping address.The documentation maintained must support a clear determination of what was ordered, whatwas paid for <strong>and</strong> what was received. Charge slips that do not include an itemization ofpurchases are inadequate documentation.3.6 Inform <strong>Card</strong> <strong>Custodian</strong> of any transaction disputes <strong>and</strong> P<strong>Card</strong> administrative changes (i.e.when they will no longer act as an authorized <strong>Card</strong> User for the department).3.7 Inform <strong>Card</strong> <strong>Custodian</strong>, PCS at 541-346-2419 <strong>and</strong> by email to pcard@uoregon.edu <strong>and</strong> USBank immediately (within twenty-four (24) hours) regarding lost/stolen P<strong>Card</strong>s. If your P<strong>Card</strong>is lost or stolen, immediately notify US Bank by telephoning their 24-hour customer servicecenter at 1-800-344-5696. US Bank requires University of Oregon to notify US Bankimmediately to limit UO liability. If this notification is not made, your department will continue tobe responsible for all transactions until such time as a loss or theft is reported to US Bank.3.8 Work with <strong>Card</strong> <strong>Custodian</strong> in resolving any purchase returns <strong>and</strong> problem purchases.Page 3 of 10 PCS Rev 09/16/2013


3.9 You underst<strong>and</strong> <strong>and</strong> agree any inappropriate or personal purchases become your personalliability for which you may make immediate <strong>and</strong> complete reimbursement. You acknowledge<strong>and</strong> underst<strong>and</strong> that all personal purchases are expressly prohibited.3.10 You underst<strong>and</strong> <strong>and</strong> agree that the P<strong>Card</strong> belongs to US Bank, <strong>and</strong> you will surrender itimmediately if asked.4.0 BUDGETARY AUTHORITY RESPONSIBILITIES: As Budget Authority, you are responsiblefor the budget of your department <strong>and</strong> you have authorized one or more P<strong>Card</strong>s for use by yourdepartment. You must ensure overall compliance by your department with all applicable Programpolicies <strong>and</strong> procedures. Your specific responsibilities include but are not limited to:4.1 Authorize P<strong>Card</strong>(s) to be issued for your department. You authorize P<strong>Card</strong>s by signing theVisa application <strong>and</strong> then submitting it with an Intake Sheet to the PCS by email topcard@uoregon.edu.4.2 Complete this P<strong>Card</strong> Authorization identifying <strong>Card</strong> <strong>Custodian</strong>, backup <strong>Card</strong> <strong>Custodian</strong> (ifapplicable), designee for review of <strong>Card</strong> <strong>Custodian</strong> charges (if applicable), <strong>and</strong> all <strong>Card</strong> Usersfor each P<strong>Card</strong> account requested for your department. You must also identify any SharedBudget Authority when you <strong>and</strong> another Dean, Director or Department Head will alternately beresponsible for acting as Budget Authority for specific segments of time during the course of a12 month period.4.3 Review monthly reconciliation <strong>and</strong> monthly P<strong>Card</strong> statement <strong>and</strong> sign the monthly statement tosignify review <strong>and</strong> approval of all charges listed.4.4 If <strong>Card</strong> <strong>Custodian</strong> of the P<strong>Card</strong> is also a <strong>Card</strong> User <strong>and</strong> makes charges on the P<strong>Card</strong>, youmust review, sign <strong>and</strong> date each of <strong>Card</strong> <strong>Custodian</strong>’s charges or designate someone else toreview each of <strong>Card</strong> <strong>Custodian</strong>’s charges. If you choose to delegate the review of <strong>Card</strong><strong>Custodian</strong> charges, you must identify in writing the designee responsible for reviewing <strong>Card</strong><strong>Custodian</strong> charges. The person you designate to review the charges must not be supervisedby <strong>Card</strong> <strong>Custodian</strong>.4.5 You underst<strong>and</strong> that when <strong>Card</strong> <strong>Custodian</strong> separates from their position, you must ensurePCS is notified of that change within twenty-four (24) hours by email to pcard@uoregon.edu.In addition, you must ensure that an Intake Sheet along with an updated P<strong>Card</strong> Authorizationdesignating a new <strong>Card</strong> <strong>Custodian</strong> is filed with PCS, a new P<strong>Card</strong> with a new account numberis issued <strong>and</strong> required training is complete. You acknowledge the P<strong>Card</strong> account will besuspended until the above requirements are met.4.6 You as Budget Authority cannot be a <strong>Card</strong> User.5.0 BUDGET AUTHORITY DESIGNEE RESPONSIBILITIES: As designee, you must indicateyour review <strong>and</strong> approval of <strong>Card</strong> <strong>Custodian</strong> P<strong>Card</strong> charges by signing <strong>and</strong> dating each charge onthe P<strong>Card</strong> monthly statement. You must review the supporting documentation for each transactionwhich may include sales slips, cash register receipts, invoices, order forms, reconciliation records,receiving reports <strong>and</strong> shipping address. If you cannot approve a transaction contact Budget Authorityto report your findings.Page 4 of 10 PCS Rev 09/16/2013


6.0 TEAM CARD ADDITIONAL PROCEDURES:All Team P<strong>Card</strong>s are subject to the following:• OUS Procurement <strong>Card</strong> Policy.• UO Procurement <strong>Card</strong> Policy <strong>and</strong> Procedures, except as noted in these Team P<strong>Card</strong>Procedures.For Team P<strong>Card</strong>s, Section 3.4 of the UO Procurement <strong>Card</strong> Policy <strong>and</strong> Procedures is revised to allowfor the following additional types of purchases:• Food purchases related to team related expenses:o Restaurants.o Grocery Stores.o Catering.• Lodging purchases related to team related expenses:o Individual lodging rooms – reservations, deposits, <strong>and</strong> full payment.o Hotel conference rooms – reservations, deposits, <strong>and</strong> full payment.• Payment for approved team activities.• Vehicle expenses related to team travel:o Gasoline.o Taxis.o Shuttles.o Car/van rental.For Team P<strong>Card</strong>s, Section 6.3 of the UO Procurement <strong>Card</strong> Policy <strong>and</strong> Procedures is revised to allowextended physical custody of the Team <strong>Card</strong>:• The Team <strong>Card</strong> may remain in the physical custody of a <strong>Card</strong> User for longer than 24-hours, ifthat <strong>Card</strong> User will be utilizing the Team <strong>Card</strong> for an event. If utilizing the Team <strong>Card</strong> for anevent, the <strong>Card</strong> User may maintain physical custody of the Team <strong>Card</strong> for the duration of theevent.If a written contract is required for any of the above, the department must still follow all otherUniversity policies <strong>and</strong> procedures related to contracting authority.THE PARTIES, BY THEIR SIGNATURES BELOW, ACKNOWLEDGE HAVING READ THIS PCARDAUTHORIZATION, THE OUS PROCUREMENT CARD FISCAL POLICY MANUAL 70.100, ANDTHE UO PCARD POLICY. BY SIGNING YOU UNDERSTAND THE ABOVE REFERENCEDPOLICIES, AND AGREE TO BE BOUND THEIR TERMS AND CONDITIONS. EACH SIGNATORYWILL RETAIN, IN A SECURE LOACTION, A COPY FOR REFERENCE.________________________________________________________________________________<strong>Card</strong> <strong>Custodian</strong><strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DatePage 5 of 10 PCS Rev 09/16/2013


<strong>Card</strong> UserBack-up <strong>Card</strong> <strong>Custodian</strong>______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> UserBack-up <strong>Card</strong> <strong>Custodian</strong>______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DatePage 6 of 10 PCS Rev 09/16/2013


<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DatePage 7 of 10 PCS Rev 09/16/2013


<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DatePage 8 of 10 PCS Rev 09/16/2013


<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion Date<strong>Card</strong> User______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DateBudget Authority DesigneeResponsible for review of <strong>Card</strong> <strong>Custodian</strong> P<strong>Card</strong> Charges:______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DatePage 9 of 10 PCS Rev 09/16/2013


Budget AuthorityBudget Authority (Dean, Director, Dept. Head):<strong>Card</strong> <strong>Custodian</strong>Back-Up <strong>Custodian</strong>______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DateShared Budget AuthorityBudget Authority (Dean, Director, Dept. Head):<strong>Card</strong> <strong>Custodian</strong>Back-Up <strong>Custodian</strong>______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DateShared Budget AuthorityBudget Authority (Dean, Director, Dept. Head):<strong>Card</strong> <strong>Custodian</strong>Back-Up <strong>Custodian</strong>______________________________Signature UO ID Date of SignaturePrinted Name <strong>and</strong> Title<strong>Card</strong> <strong>Custodian</strong> <strong>Training</strong> Date Online Test Completion DateProgram Administrator:______________________________Signature Printed Name <strong>and</strong> Title Date of SignaturePage 10 of 10 PCS Rev 09/16/2013


VISA PROCUREMENT CARD SIGN-IN/OUT ACTIVITY LOG_____________________________ ____________________________ _____________________________________DEPARTMENT NAME DEPARTMENT INDEX VISA CARD NUMBER (Last 4 Digits ONLY)_____________________________ ____________________________ _____________________________________CARD CUSTODIAN MONTH / YEAR RECONCILIATION DATEDATE / TIMEUSERINITIALS:OUT IN USER SIGNATUREVENDOR NAME:ITEM PURCHASED –DESCRIPTION:AMOUNT:ON VISASTMNT?IF SO,DATE:Month/Year_______ for card __________________________________________ continued on the following page…


Continuation sheet for card ___________________________________ , for month/year ________________DATE / TIMEUSERINITIALS:OUT IN USER SIGNATUREVENDOR NAME:ITEM PURCHASED –DESCRIPTION:AMOUNT:ON VISASTMNT?IF SO,DATE:Month/Year __________for card ________________________________________ continued on the following page…


PROCUREMENT CARD PRE-REVIEWWhat you should have available for the review• US Bank Procurement <strong>Card</strong>• Current UO Procurement <strong>Card</strong> Signature Authorization/Agreement• Procurement <strong>Card</strong> Reconciliations for 1 year including US Bank Statement, supportingdocumentation <strong>and</strong> Multiple User LogProcurement <strong>Card</strong> Review1. Physical appearance of card - Verification• Wear• Signature block has not been altered <strong>and</strong> reads “See U of O Staff ID”• Where card is stored2. UO Procurement <strong>Card</strong> Signature Authorization/Agreement - Verification• Current (card user, custodian, <strong>and</strong> budget authority)• Department name• Index3. Multiple User Log (required if multiple card users) - Verification• Date procurement card checked out• <strong>Card</strong> User’s name• Vendor’s name• Date procurement card checked in4. Procurement <strong>Card</strong> Reconciliation - Verification• Clear business purpose• Appropriate procurement card use• Procurement <strong>Card</strong> exceptions documented• High risk items reported to Property Control, documented• Authorized card users• Compare log, statement, purchase documentation <strong>and</strong> US Bank Access Report• Original sales documents for all items listed on the monthly statement attached neatly tothe statement, in statement sequence.• <strong>Custodian</strong> review of statement charges• <strong>Custodian</strong> sign/date US Bank statement• Budget Authority or designee review of <strong>Custodian</strong>’s charges• Budget Authority review of statement charges, sign/date• Journal vouchers are processed quarterly5. Provide training materialsRectifying problems after the procurement card reviewWhenever two or more policy violations are noted during the annual review process, additionalreviews may be scheduled until all problems have been resolved. If problems are not resolved,the department procurement card may be suspended or cancelled <strong>and</strong> returned to the bank.Rev 11/13/08


PROCUREMENT CARD REVIEW CHECKLISTINDEX:CARD CUSTODIAN:MONTHS REVIEWED:DEPARTMENT NAME:DATE OF REVIEW:# OF TRANSACTIONS:1. Physical appearance of card - Verification Wear Signature block has not been altered <strong>and</strong> reads“See U of O Staff ID” Where card is storedY N #2. Review UO Procurement <strong>Card</strong> Signature Authorization/Agreement - Verification Current (card users, custodian, budget authority) Department name Index3. Multiple User Log (required if multiple card users) - Verification Date procurement card checked out <strong>Card</strong> User’s name Vendor’s name Date procurement card checked in4. Procurement <strong>Card</strong> Reconciliation - Verification Clear business purpose Appropriate procurement card use Procurement <strong>Card</strong> exceptions documented Authorized <strong>Card</strong> Users Compare log, statement, purchase documentation<strong>and</strong> US Bank Access Report Original sales documents for all items listed on themonthly statement attached neatly to the statement, in statement sequence High Risk items – Notified Property Control <strong>Custodian</strong> review of statement charges <strong>Custodian</strong> sign/date US Bank statement Budget Authority or designee review of <strong>Custodian</strong>Charges, date/signBudget Authority review of statement charges, sign/date Journal vouchers are processed quarterlyProvide oral findings <strong>and</strong> recommendations of review – see next pageRev. 02/20/13


Comments:<strong>Card</strong> <strong>Custodian</strong>: ____________________________Date: _______________Rev. 02/20/13____________________________Print NameReviewed by: ____________________________ Date: ___________________________________________Print NameReviewed by: ____________________________ Date: ___________________________________________Print Name

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!