Purchase Cards (VISA)

POLICY: 

Purchasing cards are issued in the name of individual authorized purchasers or department and are to be used to make purchases for items which are not on state contract, usually low cost, or are an emergency purchase.

PROCEDURE: 

Staff who do not have an individual purchase card may use the department issued card and follow the process below:

• Department Cards

1. Fill out Credit Card Authorization Form before making the purchase.
2. Department Manager approves if within their spending authority.
3. If purchases exceed the department manager’s spending authority, the superintendent’s approval is required.
4. The purchaser will submit the form to the card custodian, who will record the card issue/return on a Credit Card Log (SAAM 45.20.30).
5. Purchaser makes purchase(s) and returns the card with receipts to card custodian.
6. Purchases are entered on the monthly credit card log for the corresponding card(s).
7. Card Custodian secures supporting documents until monthly reconciliation.
8. Monthly logs are reconciled to the corresponding credit card statement(s).
9. Department manager approves the log(s).
10. Log(s) and all supporting documents (including approval forms) are turned in to the Business Office by the established deadline. Any missing receipts or discrepancies need to be investigated immediately.

Staff who have an individual purchase card can follow the process below and are required to take the State Small Purchases and State Procurement Ethics training prior to using their card:

• Individual Cards

1. If the purchase does not exceed the purchaser’s authority, no Credit Card authorization form is required.
2. If the purchase exceeds the purchaser’s spending authority, a Credit Card Authorization form is required.
3. Purchaser secures the approval from their supervisor/manager/superintendent.
4. Purchaser makes the purchase.
5. Purchases are entered on the monthly credit card log for the corresponding card.
6. Purchaser secures supporting documents until monthly reconciliation.
7. Monthly log is reconciled to the credit card statement.
8. Department manager/Superintendent approves the log.  Individual Card logs may not be approved by the card holder.
9. Log and all supporting documents (including approval forms) are turned in to the Business Office by the established deadline.

• A pattern of missing documentation may result in the loss of purchase card privileges (SAAM 45.20.50).

• Under NO circumstances are the Purchasing Cards to be used for personal use, such use may result in disciplinary action. (SAAM 45.20.25)