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Boise State University

P-Cardholder ReviewTraining Presentation

2012

P-Card at Boise State University

Boise State University has approximately 700 cardholders, with purchases by the campus community averaging $1 million monthly. P-Card provides us with a procurement tool that allows staff to purchase items needed for day to day operations quickly and conveniently.

– Employees using p-card, or reviewing, approving or authorizing p-card expense must be familiar with university purchasing policies.

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

Be sure your purchase complies with policy before committing funds.

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Guidelines for purchasing goods and services approved by your department

Orders or commitments by faculty or staff are not binding on the University unless supported by a valid purchase order (PO), an approved contract, or the authorized use of an institutional procurement card (P-Card).

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

For Purchases over $1,999 Use Purchasing Requisition or Approved Contract

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

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

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

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

Employee reimbursement should be the last option for business purchases. The use of personal funds for business-related non-travel purchases is strongly discouraged. Reimbursement is subject to department approval, availability of funds and must be in compliance with university policies.

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

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Purchasing with your P-Card is easy

P-Card is a MasterCard, accepted by most vendors. Most of our purchases with p-card are for supplies necessary for business from online contract vendors (OfficeMax for example)

– P-Card is used for purchases less than $1,999.– Purchases should be within policy and authorized by your area.– Check the list of state contract vendors before shopping off contract with online or local vendors.

When you are ready to purchase, call the vendor, or go online (go to the local store ONLY if absolutely necessary)

– Request sales tax exemption before paying for your purchase. – Get a detailed receipt from the vendor for each purchase.

Keep a log of your purchases as you make them to assist you in completing your reconciliation. – Note the date ordered, vendor, approx amount and business purpose. – Use the log to help you identify transactions during the reconciliation process.

Reconciling your Statement

P-Card accounts are reconciled monthly using an online application provided by Wells Fargo:

Commercial Card Expense ReportingCommercial Card Expense Reporting -known as CCERCCER

If you have access to the Internet, you can easily review and allocate your p-card purchases. Internet Explorer is the recommended browser for CCER use (Mozilla Firefox, Google Chrome

and Safari will work, too)

Some departments designate a “Reconciler” to assist or complete the allocation process in CCER on behalf of an individual or group of cardholders. But regardless:

All cardholders are required to review their statements (either online or printed version provided by their department)

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

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Reconciling your statement the easy way

Login to Wells Fargo’s online site weekly: CCER (short for Commercial Card Expense Reporting)

Go to the Cycle to Date transaction link and view your transactions. Click on the Description link and enter the business purpose as your purchases post. If you know what Dept ID and/or account to use you can allocate the expense as it posts.

After the statement cycle closes each month, you’ll be notified that your statement is ready for review and online approval:

– You’ll receive an email from CCER@WellsFargo.com once your statement is ready for review (date changes according to the bill cycle)

– You’ll have approximately 7 days from your first notification to complete your online review.

Cardholders can complete the online review during the first 7 days of each new month (this isCardholders can complete the online review during the first 7 days of each new month (this isApproximate as due dates change monthly)Approximate as due dates change monthly)

If you don’t know the accounting information to use, enter the business purpose of each purchase and save your entry. Check with your department approver for assistance.

2012 CCER Due Date Calendarhttp://vpfa.boisestate.edu/process/pcard/CCERDUEDATES.pdf

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Authorized P-Card Purchases

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

Office and class supplies

Advertising expense (newspaper ads, other media)

Books, subscriptions, work-related membership/organizational fee

Meal and refreshment expense in compliance with university policy

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

Student event fees and meals related to field trip

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

Conference registration

Airfare

Rental car and related purchases (gas, parking for rental car)

Non-employee expense for the following is allowed:

Job candidate airfare and lodging

Consider purchasing airfare that is refundable in case of cancellation.

Unauthorized P-Card Purchases

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

Alcoholic beverages

Cash advances, salaries and wages

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

Cellular phones, communication devices including PDA’s Accessories and service related to above (Check with OIT for assistance)

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

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

Contractor Policy for directions on payment to or on behalf of IC)

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

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State Contracts and University Price Agreements

Cardholders are required to use state contracts and university price agreement for purchases. View the vendor contract list and contact information for each @ http://vpfa.boisestate.edu/purchasing/contracts/

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

Office, computer, class supplies Office, computer, class supplies OfficeMax Business Solutions (Online)Does not include the local retail outlet

Class and lab suppliesClass and lab supplies Fisher Scientific or VWR International (online)

Office furnitureOffice furniture Intermountain Design (Kimball brand) Office Pavilion (Herman Miller brand)

Office Environment Co (Steelcase brand)

Other furniture options include Correctional Industries (desk/workstations designed to your specifications), or used business furniture from resellers .

On-campus catering and food serviceOn-campus catering and food service University Dining Services

Bottled water delivery, and/orBottled water delivery, and/or Coffee service for public offices Coffee service for public offices Treasure Valley Coffee

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

http://vpfa.boisestate.edu/pcard/

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Purchases requiringPurchases requiringadditional approvalsadditional approvals

Meals, Refreshments or Events Purchases -Regulated by BSU Policy #6260, 6240, 6250 Meals And RefreshmentsRequired Form: Meals & Refreshments (Events) Form The university has 3 policies governing meals and refreshments based on fund source: Local, Appropriated & Grant, and Public Relations funds. Review the policy that applies to your particular purchase including the appendix with per diem rates (amount allowed per meal)

Gift Purchases - Regulated by BSU Policy #6230 Gifts And AwardsRequired Form: Gift/Award/Incentive Form For Gifts Equal To Or Exceeding $75 For Employees Or $250 For Non-employeesA monthly gift report is provided to university business managers; a quarterly gift report is provided to university deans/VP’s for review purposes.

Travel Purchases -Regulated by BSU Policy #6180 Travel Policy Required Form: Travel Authorization

Employee business travel and field trip expense listed below is allowed with an approved travel authorization:– Student event fees and meals related to field trip– Pre-paid hotel or hotel/airfare packages (Room and tax only)– Conference registration– Airfare– Rental car and related purchases (gas, parking for rental car)

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P-Card and Employee Travel

A Travel Authorization Travel Authorization is required for employee business travel and field trips if there is cost to the university and/or:

The event location is outside Boise vicinity (50 mile radius). Includes an overnight stay. Transportation is provided by the university.

PLAN AHEADPLAN AHEAD Complete the required Travel Authorization before committing funds. Include the TA number in the TA field provided in CCER. Include all original receipts and a copy of the ‘approved’ Travel Authorization with your p-card

statement. Forward copies of p-card travel receipts to Travel Services with the Expense Report form

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

Most non-employee travel expense is not allowed on p-card with the exception of job candidate airfare and lodging. Check with Accounts Payable for information regarding reimbursing guests of the university for travel expense.

Why so much paperwork…? Why so much paperwork…?

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Idaho Press-Tribune Audit: ID agency broke travel reimbursement rules Posted: Tuesday, July 12, 2011 BOISE, Idaho (AP) — Legislative auditors found the Idaho Real Estate Commission violated state travel reimbursement policies when paying employees more than $1,600 for meals that were provided at conferences in 2008, 2009 and 2010. Fraud Alleged at New York University By THE ASSOCIATED PRESS Published: December 23, A former New York University employee used thousands of receipts mined from a liquor store’s trash to get reimbursed for $409,000 in phony expenses, prosecutors said on Wednesday…Credit card fraud, misuse found at 5 Florida universities International University professor used a school credit card to buy at least $5,000 worth of personal Sun Sentinel Florida …items, including an MP3 player, a wireless reading device and a membership with United Airlines' Red Carpet club. Georgia System's Investigation of Purchasing-Card Fraud Finds $350,000 Theft. An unnamed official at the Georgia Institute of Technology used a university purchasing card ... Inappropriate p-card practices: an understaffed university while performing routine documentation reviews for the university's procurement card... criminal investigation of what was now a suspected p-card fraud. The Arizona Daily Wildcat - 2 employees suspected in P-card fraud ... University credit cards abused Ariz. college employees bought furniture, dishes, trips, clothing The Arizona Republic Jul. 8, 2007 12:00 AM University credit cards abused Still, a dozen cases of fraud or blatant misuse have provoked worries among the ... An NAU employee admitted to police that she used the university p-card to travel to and ...

Government agency and university expenditures are often targeted by the press. Our goal is to ensure all of our purchases are appropriately documented and will withstand public scrutiny. This protects the university, our program, and you.

Why do I have to have a P-Card…Why do I have to have a P-Card…

P-Card simplifies the purchasing process at multiple levels, allowing the university to spend less resources procuring and accounting for purchases. P-Card is easy to use and manage, and it allows us to complete business purchases quickly.

Personal reimbursement cost the university approximately 4 times as much as processing the same payment via p-card.

Personal reimbursement requires the same documentation as p-card with the addition of more forms, more approvals, and more processes for each reimbursement. *See the University Accountable Plan 6290 for more information:

http://policy.boisestate.edu/wp-content/uploads/2011/05/6290_AccountablePlan11042010.pdf

Reconciling Your P-Card Statement Online-Login to CCER online using the university’s Company IDCompany ID, your unique User IDUser ID, and your passwordpassword.

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The Company ID and your User ID remain the same, but your password is selected by you, and must be reset by you every 120 days.

Individual passwords are considered electronic signatures and may not be shared with others.

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Select :

Commercial Card Expense Reporting

The link available directly under the

My Services My Services Menu

Reconciling Your P-Card Statement Online, continued

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

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

•Select View Previous Statements to review past statements

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

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

BUSTER BRONCO

JANE BRONCO

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

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Commercial Card Expense Reporting (CCER) home screen Use the navigational menu on the left to manage your account

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Select View Cycle to Date to review current expense and add descriptions (business purpose) as expense posts.

You can also ensure your transactions are processing and posting to your account. BUSTER

BRONCO

JANE BRONCO

Commercial Card Expense Reporting (CCER) home screen*View Cardholder Cycle-to-Date transactions

These are current transactions that have recently posted to your account. You can allocate this expense as it posts which will make reconciliation easier.

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View Cycle-to-Date transactions, continued

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Select the Description link to add a business purpose to your Cycle-to Date Transactions as they post.

Save your changes!

1500.00

View Cycle-to-Date transactions, continued Description window view close-up

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Enter the business purpose of the purchase and any other important or required information.

Save your changes

CONFERENCE REGISTRATION FOR J NEWTON, empl 999999999 Oct 10 thru 15 Natl Assoc of Educ Procurement Specialists TA 81309

CLICK THE CLICK THE X X TO TO CLOSE THE CLOSE THE

VIEW OR CLICK VIEW OR CLICK ON THE NEXT ON THE NEXT DESCRIPTION DESCRIPTION

AND CONTINUE AND CONTINUE ADDING INFOADDING INFO

SAVE

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

Your statement awaiting review will appear.

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Completing the Cardholder Review Process

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How do I know what the due date is?

Check your current statement Cardholder Summary Cardholder Summary box for due dates. Cardholder Summary is located on the top portion of your online statement.

Reminder Period Reminder Period provides dates to complete the Cardholder Review.

Grace Period Grace Period provides an additional day to complete your statement review.

Grace Period end date is the last day to complete your online review.Grace Period end date is the last day to complete your online review.

Buster Bronco

Reminder Period: 02/02/2011 through 02/06/2011Grace Period 02/07/2011 through 02/08/2011

OPENNOTICE THE STATUS OF THE STATEMENT IS

OPEN

Completing the Cardholder Review Process

Review Open Statements, continued Options for reviewing transactions:

Select All(orSelect individual transactions by placing a check mark in the box next to each line)

Select the Reclassify button to allocate expense.

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Select All

1) General Ledger code:Click on the Filter Icon. Select the 6 digit University Account Code which best identifies the expense

2) Description:Enter the business purpose of the purchase in the Description field

3. Dept Group Should match the first 3 digits of the Dept ID (important if you need to change the Dept ID)

4) Select the Dept ID to charge the expense to by clicking on the filter icon.

Reclassify Screen Update the account code, Dept ID, and enter description information for each transaction.

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SAVE

Save your entries as you go by pressing

Use the FILTER ICON to select the right account code ordept id by number or description

Reclassify Screen, Continued

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

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

7) Travel Authorization Number

(Required for all employee business travel or student field trips)

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Save your entries as you go.

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Completing the Cardholder Review Process-Final Steps

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To complete your review:

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

2.Select the Statement Reviewed button.

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

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

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How do I know if my review has beencompleted and my statement is

ready for my approver to review?

Check the Cardholder Summary Cardholder Summary box located on the top portion of your online statement.

After you complete your online review by pressing the Statement Reviewed Statement Reviewed button,

the status of your statement should change from OpenOpen to Cardholder ReviewedCardholder Reviewed..

Cardholder Reviewed

Split & Reclassify Option Transactions can be allocated between different Dept ID’s or account codes (or both) if necessary

by using the “Split and Reclassify” button .

1.Add a description to the line by clicking on the Description link

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

3.Click on the Split & Reclassify tab.

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Split & Reclassify3

Split & Reclassify, continued

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4.Check a Split Type (Allocate by amount or percentage)

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

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

You can split a transaction as many times as necessary to allocate it between fund or expense codes.

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Split & Reclassify Option, continued

Split & Reclassify Option, continued

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

8. Click Save when you are done.

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Check the Remaining Amount to determine

amount to be entered for the

split

SAVE

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Use the left navigational menu to:

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

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

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

Managing Your Account CCER provides other options for cardholder management of p-card expense: View past statements, run detail transaction reports to Excel format, view your user information

(available credit, email for your account and more)

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Managing Your Account , continuedView your User Information to ensure your email address is correct, view your Unique ID #, and check remaining credit balance as you make purchases throughout

the month

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BUSTER

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BUSTERBRONCO@BOISESESTATE.EDU

xxxxxx20191

K

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

Keep this number in a secure location (do not keep it on or with your card)

Email for CCER notifications. Correct your email if necessary

Managing Your Account-User Information, continued

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Review Limits assigned to your account by scrolling down the User Information page:

Select the Available Credit link to review your available funds.

P-Card account limits P-Card account limits don’t reset until don’t reset until approx. the 5approx. the 5thth of the of the month.month.

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

Managing Your Account, continued- Reports

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

Date Type: Select Posting Date

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

Select Submit.

You will receive an email when the report is ready.

Download to Excel spreadsheet format.

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To be sure your transactions are posting:

Select ‘Reports’ and then View Declines link.

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

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

Managing Your Account, continued- View Declines Screen

Transactions may be declined due to MCC code (merchant operates in a category blocked to cardholders), transaction amount exceeds available credit or card limit, invalid expiration date.

Cardholder Responsibility- Quick Review

Manage your account

Review policy.

Check Contract Vendors before ‘shopping’ for items.

Request Sales Tax Exemption at point of sale.

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

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

When necessary, complete a Meals And Refreshments (Events) form, Travel Authorization, Gifts and Awards form .

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

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

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Cardholder Responsibility- Quick Review, continued

Reconcile p-card expense on time.

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

If you are unable to complete your review notify your Department Approver, or University P-Card Administrator.

Print and sign your cardholder statement

Verify status as Cardholder Reviewed’.

Attach original receipts and any required forms.

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

P-Card accounts may be deactivated if a cardholder fails to complete the review process (*includes the online CCER review, and submission of p-card documentation) by the required due date.

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Non-compliance with P-Card Policy If you have unauthorized purchases, do not have a receipt, or pay unnecessary sales tax

you may be asked to reimburse the university. Know the rules, and avoid non-compliance

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

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

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

you speak to, and ask for date of expected resolution. Include a brief explanation with your P-Card packet detailing action you’ve

taken to correct an issue.

Complete your reconciliation and submit your P-Card packet by the required due date. If you are unable to do so, notify your department approver immediately.

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Missing or Incomplete Receipt

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Incomplete Business Purpose (or Description)

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

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

particular business unit.

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

any back up provided to participants.

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What qualifies as a receipt?

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

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

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

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

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

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

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

originals.

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Receipts, continued…

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

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

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

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

Be sure the restaurant provides you with an itemized receipt.

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Department Review Final Authorization of P-Card expense

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

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

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

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Record Keeping

Departments are required to maintain p-card documentation a minimum of 5 years:• Cardholders may not retain original receipts.

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

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

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

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P-Card Security

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

Wells Fargo Purchasing Card Service Center 1/800-932-0036Wells Fargo will require your ‘unique ID number’ should you call for assistance. This is the last 4 digits of your employee ID number (in most cases).

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

Questions, concerns?Questions, concerns?

University P-Card Administrator: Anna Pollworth Ext 6-1795 Purchasing Compliance Specialist: Greg Kunde Ext 6-2964

Check the online P-Card site for forms, references and information http://vpfa.boisestate.edu/pcard/