11.4.1. Purchasing Card Guidelines

PURCHASING CARD GUIDELINES

Purchase cards shall be issued to administrators and directors. Administrators may request the issuance of additional cards for exceptional circumstances. These additional cards are to be issued only to those employees whose job duties involve: 1. The frequent purchase of goods, materials, and minor repairs valued under $400 which cannot be obtained through electronic purchasing or open purchase order; 2. Extensive travel; 3. Field assignments in which frequent purchases are made.

Requests for the issuance of a purchase card not involving a director or administrator can be made by completing a request form. The request must be approved by the appropriate assistant superintendent and CBO. Directors and administrators should reacquaint themselves with the County Superintendent’s purchase card policies, which can be found by continuing to scroll down this webpage.

Requests for adding a new budget line to an existing PO for purchase cards should be emailed to the Budget/Purchasing director. Requests to increase an encumbrance on an existing PO budget line for purchase cards should be emailed to the Internal Accounting senior accountant. Payments from individual employees to reimburse KCSOS for unauthorized charges to their office purchase card should be sent immediately to the Business Office, attn: Accounts Receivable. Include a copy of the purchase card charge slip with the reimbursement.

To request an increase in single and monthly transaction limits, please submit a Request for Purchase Card form indicating the new limits and why they are needed. Obtain the appropriate signatures on the form and submit to Mary Simms.

PURCHASING CARD POLICIES AND PROCEDURES

In order to expedite the purchase and accounting of low cost and specialized items, the SUPERINTENDENT OF SCHOOLS issues Purchasing Cards to a limited number of employees whenever there is sufficient benefit to the office. Cards will be issued by Budget/Purchasing Services upon the request of the appropriate division administrator. The number of cards shall be restricted in number and should only be requested when significant justification and need exists. The Budget/Purchasing director will establish credit limits upon the request and recommendation of division administrators.

1. Every cardholder must be a full-time permanent employee of the SUPERINTENDENT OF SCHOOLS, and shall agree to all terms and conditions established for the issuance of a SUPERINTENDENT OF SCHOOLS Purchasing Card.

2. Every cardholder shall sign their card in the presence of a designated SUPERINTENDENT OF SCHOOLS issuer immediately upon taking possession of the card.

3. The cardholder shall be personally liable for all inappropriate charges and shall be personally responsible for the settlement of any dispute on any purchase with a vendor.

4. The Purchasing Card may be revoked for the following reasons:
a. The card is used for personal or unauthorized purposes.
b. The card is used to purchase alcoholic beverages or any substance, material, or service which violates policy, law, or regulation pertaining to the SUPERINTENDENT OF SCHOOLS.
c. The cardholder allows the card to be used by another individual, except as specifically authorized by Section 12.
d. The cardholder splits a purchase to circumvent a purchase limit assigned to the card.
e. The cardholder uses another cardholder’s card to circumvent a purchase limit assigned to either cardholder.
f. The cardholder accepts a personal gratuity from a vendor.
g. The cardholder uses the card to purchase gratuities and gifts.
h. The cardholder fails to provide Accounts Payable with information about any specific purchase.
i. The cardholder fails to provide documentation confirming that charges are approved within five days of a billing cycle.
j. The cardholder fails to provide accounting with expense documentation that may be necessary to record a purchase appropriately.
k. The cardholder does not adhere to Purchasing Card policies and procedures.
l. The Purchasing card is the property of the bank, and it may at any time revoke card privileges under the provisions of its policies and procedures.
m. Spending in excess of ANNUAL LIMITS or in unauthorized accounts.

5. Each Purchasing Card will be assigned specific purchase limits and restrictions. Cardholders shall adhere to these limits and restrictions. It is the responsibility of the cardholder to monitor usage and confirm that sufficient budget balances are available prior to incurring charges.

6. The cardholder is personally responsible for guaranteeing that all charges are for appropriate SUPERINTENDENT OF SCHOOLS expenses, that purchases are within budget limits, and that the purchase does not violate any other law, regulation, or policy of the Board of Education. Neither the bank nor the SUPERINTENDENT OF SCHOOLS assume responsibility for non-SUPERINTENDENT OF SCHOOLS purchases. The cardholder shall be liable to the SUPERINTENDENT OF SCHOOLS and to the bank for any non-SUPERINTENDENT OF SCHOOLS purchase.

7. The cardholder shall immediately notify the Budget/Purchasing director if the Purchasing Card is lost, stolen, or in the possession of an unauthorized person. A written follow-up, including pertinent information on the cause of the Purchasing card loss or use by an unauthorized person, shall be forwarded immediately to the Business Office.

8. Every cardholder shall take reasonable precautions with the Purchasing Card. These include, but are not limited to, the following:
* Keep the card in view after you give it to a clerk. Get it back promptly after they have imprinted it.
* Avoid signing a blank receipt. Draw a line through blank spaces above the total when you sign.
* Destroy all carbons and voided (when a mistake was made) receipts. If the clerk has to keep a voided receipt for the store’s accounting system, be sure to get a copy.
* Save all Purchasing Card receipts. Upon receiving your monthly accounting report check your receipts and payments against the statement.
* Immediately report in writing any questionable charges on the “Question Item Report” to the Business Systems Coordinator/Accountant.
* Never lend your card to anyone.
* Never leave your card, receipts, or carbons where anyone can pick them up.
* Never put a card number on a postcard or on the outside of an envelope.
* Never give your card number over the phone unless you are dealing with a company you are sure is legitimate.

9. Receipt/Invoice – The vendor shall be required to itemize all receipts/invoices. An itemized receipt/invoice shall consist of the following:
* Description of items purchased
* Quantity purchased
* Unit price per item
* Sales tax
* Shipping charges
* Purchase total

10. Payment for charges made against the Purchasing Card shall be processed as follows:
* When the statements are transmitted or otherwise received by the SUPERINTENDENT OF SCHOOLS, the charges against each card shall be charged to that card’s designated budget account.
* Statements shall be forwarded to a designated administrator for each Program for review and local processing.
* The designated administrator shall arrange for managers to confirm each and every purchase as to amount and purpose.
Confirmation shall be original receipts indicating the requisition number to be charged and the account line.
* A copy of the bank statements with all itemized receipts shall be assembled and returned as a complete group to Internal Accounting within five working days.
* Charges made by phone will need to be recorded with the date, vendor, description of items, amount, requisition number and account number to be charged.

11. All charges on the bank statement will be passed on to the designated cardholder account, including any transaction fees.

12. Departments are requested to centralize the processing of purchases made via Purchasing Cards. In many cases, designated support staff will use cards issued to directors and administrators to book reservations and process authorized purchases.

13. Purchasing Card use must be restricted to the following areas:
a. All purchases under $400, total transaction amount, that cannot be made from an Epylon vendor.
The $400 limitation does not apply to:
b. Travel costs, including registration, airfare, lodging, parking fees and fuel (for KCSOS vehicles). Note: meals may not be purchased.
c. Car rental fees with prior written approval by Division Administrator.
d. Subscriptions.
e. Workshop meals (catered or group), with proper documentation and itemization.
f. Sole source suppliers who do not accept KCSOS purchase orders. (Provide written explanation with the monthly statement.) Sole source supplier is one whose product is unique and is not available from any other supplier. For example, parts and technical support for Product X is only available at Company XYZ, Inc. which does not accept purchase orders.
g. Items needed on an immediate basis (i.e., safety and health, urgent need for student materials, etc.) (Provide written explanation with the monthly statement.)

14. Card restrictions. Cards may not be used for the following:
a. Items that may be purchased through Epylon.
b. Transactions over $400 except as specifically authorized in Section 13.
c. Meal purchases.
d. Personal purchases.
e. Equipment purchases. (In most cases, these are items $500 or over, which last more than one year. Call if clarification is desired.)
f. Cell accounts, phones, pagers or communication equipment.
g. KCSOS provided products and services (i.e., printing and production services provided by the office).
h. Institutional memberships.
i. Computer software and hardware.

I, ___________________________, have read the SUPERINTENDENT OF SCHOOLS Purchasing Card Policy and Procedures and agree to abide by them upon acceptance of a Purchasing Card issued to me, and that revocation of card authorization will have no effect on obligations outstanding as of the date of revocation.

Signature: _________________________ Date: _____________________

Card Number: _______________ KCSOS Card Holder Number: _____

Authorized Monthly Amount: $___________ Card Expires: _______