Procurement Card (PCard)
Guidelines
Updated September 2012
TABLE OF CONTENTS
WHY USE A PCARD? .................................................................................................... 1
CARD USE GUIDELINES ............................................................................................... 1
SELECT SERVICES ....................................................................................................... 2
RESTRICTED PURCHASES .......................................................................................... 2
PROCEDURE SUMMARY .............................................................................................. 3
APPLYING FOR A PCARD ............................................................................................ 4
ORDERING ..................................................................................................................... 4
USING CONTRACTED COURIERS ............................................................................... 6
CUSTOMS, DUTY AND TAXES ..................................................................................... 7
MAINTAINING A PCARD PURCHASE LOG .................................................................. 7
USING THE PCARD RECONCILIATION SYSTEM ........................................................ 7
Step 1: Login to PAWS .............................................................................. 8
Step 2: Viewing Transactions ..................................................................... 9
Step 3: Editing Transactions (Description, CFOAPAL) ............................ 10
Step 4: Splitting Transaction Amounts ..................................................... 12
Step 5: Printing a PCard Statement ......................................................... 13
Step 6: Submitting Your PCard Statement ............................................... 14
OTHER IMPORTANT ITEMS ........................................................................................ 15
1.
Missing Documentation .................................................................... 15
2.
Journal Vouchers ............................................................................. 15
3.
Requesting Copies of Invoices (prior months‟ statements) .............. 15
4.
Supplier Rejects Card ...................................................................... 16
5.
Lost or Stolen PCards ...................................................................... 16
6.
Taxes ............................................................................................... 16
7.
Customs Compliance ....................................................................... 16
8.
Non-Saskatchewan Provincial Sales Tax (PST) .............................. 16
9.
Appropriate Use of Account Codes .................................................. 17
10. Card Information Changes and Terminations .................................. 17
11. Non-university Functions ................................................................. 17
12. Consequences of Inappropriate Use of PCard ................................ 17
CARDHOLDER KEY CONTACTS ................................................................................ 18
WHY USE A PCARD?
The PCard is a procurement tool that authorized individuals are encouraged to use for
the purchase of goods and Select Services for university business up to a value of
$5,000 Canadian (CAD), taxes, shipping, handling, etc., included (see page 2).
Using a PCard has numerous benefits for the Cardholder and department, such as:
 Less administrative effort and reduced data entry compared to the current
purchase requisition or cheque requisition process.
 Improved efficiency – a more direct and timely means of obtaining goods and
services.
 Improved supplier relationships as a result of timely payment.
 Fewer out-of-pocket reimbursements via petty cash or cheque requisition.
The PCard is a corporate credit card whereby:
 The Cardholder uses the credit card to purchase goods and services required
for university business.
 The Cardholder is responsible for maintaining receipts and completing the
monthly reconciliation.
The PCard has the following dollar limits in place to manage university risk. These limits
are in Canadian dollars and include taxes, shipping and handling, etc.:
 Transaction limit
$ 5,000
 Daily purchase limit
$ 5,000
 Monthly limit
$ 20,000
CARD USE GUIDELINES
1.
Each Cardholder is issued a PCard that has a unique number. The card is signed
by the Cardholder and is ONLY to be used by that individual.
2.
The PCard is a corporate credit card that must ONLY be used to make authorized
university purchases within the university's approved policies and procedures. In
addition, if a research fund is designated as the default fund, it is the Financial
Manager‟s responsibility to ensure that the purchases are also in compliance with
funding agency guidelines.
3.
Equipment purchased with the PCard will be tracked in the Fixed Asset Module,
provided the correct UniFi CFOAPAL account codes have been used.
4.
PCards should be used to purchase goods and/or Select Services under $5,000
unless they are included on the Restricted Purchases list (see pages 2 and 3). In
addition to regular purchases of goods and/or Select Services, the following are
also acceptable:
 Subscriptions (books and magazines) from Canada and foreign countries.
 Membership renewals.
 Conference registrations (excluding optional events).
 Expenditures charged directly to an Accountable Professional Expense Fund
(APEF – as long as purchase falls within APEF Guidelines).
 Hotel accommodations for non-university individuals (i.e. job candidates,
external reviewers).
Procurement Card Guidelines – Updated September 2012
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5.
When ordering goods from outside Canada, fax both the Shipping to Canada
Instructions for Credit Card Purchases and the PCard Fax Order Form to the
supplier, as well as to our customs broker Thompson Ahern & Co. at 1-866-7694760. This information is required by the university‟s customs broker to clear
goods crossing the border.
6.
The Cardholder MUST retain the sales receipt and/or credit card transaction slip,
packing slips or any other information related to the purchase, and attach them to
the approved monthly statement submitted to Payment Services, E80 Admin
Building.
7.
It is the responsibility of the Cardholder to initially resolve any disputes with a
supplier. If resolution cannot be reached, the Cardholder should fill out the PCard
Transaction Dispute Form and forward it to Payment Services.
8.
To manage the PCard properly, the Cardholder should use the following practices:
 The PCard should be kept in a secure location.
 Do not lend/share your card (minimizes risk of misuse or lost/stolen cards).
 The Cardholder should inform Payment Services of any changes in their
business address, telephone number, UniFi CFOAPAL, name, or change in
employment status including the following:
 Termination
 Transfer to another department
 Retirement
 Maternity Leave
 Long Term Disability
 The Cardholder must return the PCard to Payment Services for immediate
cancellation upon transfer from the department or termination of university
employment.
SELECT SERVICES
The only services that can be purchased using PCard are courier services and vehicle
rentals.
RESTRICTED PURCHASES
The PCard must NOT be used for the following:
1.
PERSONAL USE
The PCard is not to be used for personal use such as meals, sending goods via
courier, shopping, etc.
2.
SPLIT PURCHASES
Split purchases are defined as purchases costing more than $5,000 which are split
between multiple transactions to circumvent the $5,000 maximum limit.
Example 1: Attempting to purchase goods or services worth $5,500 by putting
$4,000 on your card today and the remaining $1,500 on your card tomorrow.
Example 2: The requirement is for several pieces of the same equipment and they
are purchased over a number of days.
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Both of the above examples should be requested on a purchase requisition through
UniFi, and based on three (3) written quotations. For clarification on split purchases or
to request a competitive bid process, please contact Purchasing Services.
3.
INAPPROPRIATE PURCHASES
Inappropriate purchases are restricted goods or services that should not be
purchased with a PCard. The management of inappropriate purchases is divided
into the following groups:
Group 1 - Contact Purchasing Services:
 Alcohol – bulk purchases of pure alcohol.
 Animals – all live animals, some of which require permits.
 Construction, renovations or architectural services.
 Controlled substances such as drugs, human pathogens, radioactive and
hazardous materials, some of which require permits from federal or provincial
agencies.
 Consulting services/independent contractor services – see Employment vs.
Contracted Services Policy.
 Purchases of contracted goods and services from non-contracted suppliers.
 Items requiring internal approval such as furniture, including items attached to
the building structure, audiovisual equipment, refrigerators/freezers, and other
regulated items such as live animals, radioactive material, etc.
 Leases for vehicles, equipment, building space, etc.
 Legal fees or expenses.
 Service or maintenance contracts (require a signed agreement in accordance
with the Signing Authority Policy).
 Email purchases (not a secure method of transmitting PCard information).
 Internet auction sites (i.e. Ebay).
Group 2 - Contact Payment Services:
 Meal purchases (including hospitality related expenses).
 Honorarium, guest lecturer/speaker and academic reviewer payments to
individuals.
 Conference optional events such as golf tournaments and site tours
 Travel expenditures – the university has a separate Travel Card for these
expenditures (exception: vehicle rental and fuel purchases are allowable PCard
purchases).
PROCEDURE SUMMARY





A PCard Application Form must be completed by the individual wishing to receive
a PCard.
The Dean/ Department Head/Financial Manager must co-approve the PCard
application for individuals who report to them.
The PCard will not be released until the Cardholder attends a mandatory workshop
on PCard usage and signs the Cardholder Agreement.
Payment Services will retain the original document.
The Financial Manager is responsible to ensure purchases comply with general
University policies. It is therefore essential that the Financial Manager review and
authorize the monthly PCard statement.
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APPLYING FOR A PCARD
The following is a summary of the steps involved in requesting a PCard:
STEP 1
An individual who wishes to receive a PCard must complete the PCard Application
Form, which can be obtained from the FSD website:
http://www.usask.ca/fsd/resources/forms/index.php
The PCard User Guidelines should be reviewed at this time to ensure that a PCard is the
best purchasing tool to use. Generally, the use of a PCard is more efficient for low dollar
purchases.
STEP 2
Forward the completed PCard Application Form to Payment Services, E80 Admin
Building.
STEP 3
Payment Services will forward the application to the Bank of Montreal (BMO). BMO will
issue a PCard in the name of the employee and will forward the PCard to Payment
Services within five (5) business days of the request.
STEP 4
The PCard will not be released until the Cardholder attends a mandatory workshop
which includes: PCard usage, training on the PCard system (reconciling and printing
monthly statements), and signs the Procurement Card Cardholder Agreement.
Regularly scheduled workshops are conducted, at which time the PCard will be
distributed to the Cardholder.
Note: If for some reason an employee requires more than one (1) PCard (i.e. Chart 1
and Chart 2 activity), a separate PCard Application Form and Procurement Card
Cardholder Agreement must be completed for each PCard issued.
STEP 5
You will need to activate your card by calling the number indicated on the white sticker
attached to your PCard. As part of the activation process, you will be asked for an
Authorization Code. Please note this code will be the last 4 digits of your telephone
number as provided on your PCard application.
ORDERING
The following section provides various options available for purchasing goods and/or
Select Services with a PCard.
1.
Placing an order by PHONE
a)
Inform the supplier that you are ordering on your University of Saskatchewan
PCard.
b)
Provide your name as it appears on the card, the PCard number and expiry
date.
c)
Give accurate delivery information (should match the address your card was
mailed to), including:
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



2.
3.
4.
Contact Name
Department
Street Address
Phone Number
d)
Purchases Made From Outside Canada – When ordering goods from
outside Canada, fax the Shipping to Canada Instructions for Credit Card
Purchases to the supplier. Fax the PCard Fax Order Form to the supplier
and the university customs broker – Thompson, Ahern & Co. Ltd. at the time
of the purchase. This information is required by the university‟s customs
broker to clear goods crossing the border.
e)
Request that:
 “Credit Card Purchase” be marked on the outside of the package, and
 Your contact information be included on all documents including your
name, phone number, department name and address, plus the name of
the university customs broker – Thompson, Ahern & Co. Ltd.
 A priced packing slip or a detailed sales receipt be enclosed in the
package as supporting documentation for your PCard statement.
Placing an order by FAX
a)
Complete a PCard Fax Order Form.
b)
Purchases Made From Outside Canada – When ordering goods from
outside Canada, fax both the Shipping to Canada Instructions for Credit Card
Purchases to the supplier. Fax the PCard Fax Order Form to the supplier
and the university customs broker – Thompson, Ahern & Co. Ltd. at the time
of the purchase. This information is required by the university‟s customs
broker to clear goods crossing the border.
Purchasing goods or services IN PERSON
a)
Inform the supplier that you are making a purchase for the University of
Saskatchewan.
b)
Give the supplier your PCard for processing.
c)
Obtain the credit card transaction slip and detailed sales receipt from the
supplier at the time of the purchase as supporting documentation for your
PCard statement.
Purchasing goods on the INTERNET
a)
The supplier‟s website must disclose its protection of privacy policy.
b)
The ordering site must be encrypted or protected by a trusted SSL (Secure
Sockets Layer) certificate (i.e. the address window must start with https://) to
ensure security of your PCard number and order information.
c)
The supplier's web address must be recorded in the PCard Purchase Log.
d)
If the website is not a trusted site, a security alert will appear (see below).
Purchases from these websites are not recommended.
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e)
Look for a lock
or key
on your screen. This indicates the current
security mode. When a key appears unbroken, data sent between your
browser and the web site is secure; if the key appears broken the data is
being sent unencrypted. A lock appears in the lower right-hand status bar
during a secure session. No lock is visible during unencrypted sessions.
f)
When possible, print copies of the completed on-line orders/conference
registrations to use as supporting documentation for the PCard statement.
g)
Obtain electronic confirmation of the order. You may have to ask the
supplier to send an email confirming the order/registration.
USING CONTRACTED COURIERS
Procurement of courier services using the university‟s contracted couriers requires the
setup of an account that is directly linked to your PCard.
1.
An account must be setup with each contracted courier you are going to use.
Please refer to the following FSD eMarket website for Courier Account Information.
http://www.usask.ca/fsd/colleges_depts_research/buying_goods/where_to_buy/em
arket.php
2.
Once accounts are set up, you only need to provide your courier account number
on the waybill, not your PCard number.
3.
The courier company will issue statements on a periodic basis. You will see the
total amount of the statement charged to your PCard. Save the waybills when you
receive them to match up to the statement sent out by the courier company.
Submit the courier statement with your PCard statement as supporting
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documentation. The waybills should be filed by the Cardholder.
4.
Record each waybill separately on the PCard Purchase Log in case you need to
reallocate the charge to a different CFOAPAL.
CUSTOMS, DUTY AND TAXES
If an order is from out of country, applicable duty and/or taxes will be incurred in one of two
ways:
1.
VIA THE UNIVERSITY‟S CUSTOMS BROKER
 All courier shipments requiring customs clearance are forwarded to the
university‟s custom broker, Thompson, Ahern & Co. Ltd. at 1-866-769-4760.
Note:
2.
Purchases Made From Outside Canada – When ordering goods from
outside Canada, fax both the Shipping to Canada Instructions for Credit
Card Purchases and the PCard Fax Order Form to the supplier, as well as
to Thompson, Ahern & Co. Ltd. at 1-866-769-4760. This information is
required by the university‟s customs broker to clear goods crossing the
border. All discrepancies between what was ordered, received and
paid must be reported to Purchasing Services. Failure to do so may
result in penalties assessed by the Canada Border Services Agency
(CBSA).
VIA CANADA POST
 Canada Post will require a UniFi CFOAPAL before the package is released.
MAINTAINING A PCARD PURCHASE LOG
The Cardholder is strongly advised to keep a PCard Purchase Log. The PCard
Purchase Log is very useful for reconciliation of the Cardholder statement, for tracking
delivery (including partial shipments) and return of goods, as well as discrepancies in the
quoted and charged amount. The following information should be recorded:



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Transaction date
Name of the supplier
Description of the purchase
If required, record the UniFi CFOAPAL number(s) you want the purchase(s)
reallocated to
 The total dollar amount of the purchase
 Whether the purchase appeared on the Cardholder monthly statement
 Whether the transaction has supporting documentation.
USING THE PCARD RECONCILIATION SYSTEM
The PCard Reconciliation System is a web-based application that provides the
Cardholder with the ability to preview, verify, split and re-allocate the cost of their
purchases on-line.
The following explains how the Cardholder can manage their PCard transactions online
using the PCard reconciliation system.
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Accessing PCard Information
Step 1: Login to PAWS


Go to paws.usask.ca using your web browser (e.g. Internet Explorer or Netscape).
Enter your Username (NSID) and password, and click on “Login” (see Screen
Image 1).
Screen Image 1

If you do not know your username (NSID) and password, please contact the ITS
Help Desk at 966-4817.
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
Click on the “Admin Services” tab. Please note that in addition to being granted
PCard access, you will also need to have UniFi access. If you have not already
done so, please fill out the UniFi Access Control Form at the following link and
forward to Support & Development, E180 Admin:
http://www.usask.ca/fsd/faculty_staff/unifi/unifi_information.php

This will take you to the Admin Services Window.

Click on “Self-Service UniFi” in the Financial Services channel.
Step 2: Viewing Transactions

Click on “PCard Reconciliation” from the menu to preview monthly activity. This
screen will display approved Cardholders and dollar limits for transactions, daily,
and monthly amounts (see Screen Image 2). Most of you will only see your own
card, but if you are responsible for reconciling more than one card, your screen
should be similar to the one below. Any cards that have been terminated (e.g. lost
or stolen) will be shaded in gray.
Screen Image 2
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

Select “Cardholder” from drop down list to select an individual Cardholder. This
only applies to individuals who administer more than one PCard, otherwise there is
no drop down box.
Select “Billing Period”. A Cardholder can view up to 12 prior billing periods.
Click on “Select”. This will take you to the “PCard Transaction Listing” page
(see Screen Image 3). The page will display 25 transactions at a time. There will
be a transaction counter at the top right indicating which transactions out of the
total you are viewing, for example “Transactions 1-25 of 42”.
Procurement Card Guidelines – Updated September 2012
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Screen Image 3 (please note text set to smallest setting)


You will have to use the Scroll bar on the bottom of the screen to move to the left
to see all the fields on the page.
It is important to note that daily feeds will be sent from BMO to the PCard
Reconciliation System. This means the Cardholder does not have to wait until the
end of the billing period to view the statement on-line. It should also be noted that
these transactions are fed based on the „posting‟ date and not necessarily the
purchase date.
Step 3: Editing Transactions (Description, CFOAPAL)


If you need to make changes to any portion of the CFOAPAL string fields, click on
the field requiring change, delete the default information and input the correct
information.
If you are unsure of what information to enter in a particular field, you can use the
“FIND” button to aid you. Clicking this button will take you to a new screen, “Code
Lookup Utility”, where you can search on any of the CFOAPAL elements (see
Screen Image 4).
Procurement Card Guidelines – Updated September 2012
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Screen Image 4
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

To execute a search, select one of the 7 categories from the “Type” drop down
box, depending on which field you wish to search on. If you know the number,
enter it in the “Code Criteria” field and press Execute Query to get a description of
the search. If you are looking for a specific number, you can enter a description in
the “Title Criteria”. You can search on specific words and use a wildcard feature
“%” to aid in the search. For example, if you want to charge a transaction to a
supplies account code and are not sure which code to use, select ”Account” from
the “Type” dropdown box, enter “%Supplies%” in the “Title Criteria” field, and press
Execute Query. Once you have found the account code you need, press Return
and enter it in the “Acct” field on the Transaction Listing page.
You can enter up to a 100 character description of what was purchased in the
“Description” field. You are encouraged to provide a description and reason why
the goods or service was needed. This information is useful for your supervisor
when he/she is authorizing your PCard statement. For example, “equipment for
Project XYZ”. It is important to note that this information will not be posted in
UniFi.
Once your changes are complete for the transaction, it is recommended that the
“Verify” box be checked to indicate that the invoice matches the charge so you do
not have to repeat this process at a later date.
If you try to navigate off of a page or press “Save” and there are errors with the
information you have changed, for example, a portion of the CFOAPAL string is
invalid, an error message will appear at the top of the page indicating the line
number and the type of error that has occurred. You must make the appropriate
corrections in order to leave or “Save” the page.
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Step 4: Splitting Transaction Amounts

If necessary, each transaction cost can be split to a maximum of 6 funds by
clicking on the “Split” button for a particular transaction, which takes you to the
“PCard Transaction Splits” screen (see Screen Image 5).
Screen Image 5

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





Enter the appropriate information for each transaction in CFOAPAL columns.
Enter the dollar amount for each split or enter a percentage split (it must add up to
100%). Please note that you must enter the percent sign (%) if calculating splits
based on percentages.
 For equal three-way splits, enter 33.33% for each line or enter 33%, 33%, and
34% respectively.
 For even splits on odd dollar amounts, the system will automatically adjust one
of the amounts up or down by a penny in order to reconcile.
You may enter in a description (up to 100 characters) for each split.
Click on “Verify Totals” to ensure transaction is in balance.
If not, an error message will appear indicating, “The total split does not match the
transaction total. Please adjust amounts”.
 Re-enter percentages or dollar amounts again and click on “Verify Totals”.
If everything is entered correctly, a message will appear indicating “Split total
matches transaction total”.
Click on “Save Changes”. This will return you to the “Transaction Listing” screen.
CFOAPAL fields all show the “SPLIT” option. Click on the SPLIT button again to
see details of split.
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Step 5: Printing a PCard Statement

Once all transactions have been verified, select “Print Statement” (middle box near
bottom of page). A print image of the “PCard Statement” will appear (see Screen
Image 6).
Screen Image 6







If the billing period is still open, a message will appear at the top of the screen
stating “Please note that selected billing period is still open, therefore the system
cannot guarantee the listing of transactions is complete”.
You will still be able to print the statement even though the period is still open.
This message will print at the top of the statement.
There is also a message at the bottom of the page indicating “Please use your
browser‟s print function to print your PCard statement.”
Select “File” from the Windows menu and select “Print”. Choose the appropriate
printer destination and print the report.
Once printed, you now have the option to either select “Back to Transaction
Listing” or “Return to PCard Home”.
If you select “Return to PCard Home”, you can access another Cardholder‟s
transaction listing or can exit the system.
Select “back to Home Tab” from the top left of the screen if all tasks are
completed. This will return you to the PAWS home page. If you no longer require
PAWS access, you can select “logout” from the top right of the screen.
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Step 6: Submitting Your PCard Statement
The Cardholder must attach receipts for all items listed on the PCard statement and sign
the statement. The signature on the statement indicates that the charges have been
verified and that all expenditures incurred are related to university business.
Every charge and credit transaction made using the PCard must be supported by valid
and complete original documentation. Not providing supporting documentation for all
transactions is a Cardholder violation. Below is an explanation of what is considered
acceptable supporting documentation and an explanation of what information must be
included on each piece of documentation.
Acceptable Supporting Documentation:
Acceptable original supporting documentation is defined as:
 Receipt and credit card transaction slip from the supplier
 A priced packing slip which shows the cost of the items
 Order forms, or a copy of the form used to pay memberships, magazine
subscriptions, registrations fees and similar items
 Invoice indicating “Credit Card Payment”
 Copies of credit card transaction records sent directly from the Bank (if not
provided by the supplier)
 Courier statements
 Invoice faxed from company (company fax number appears on top of page).
Information that must be on the Supporting Documentation:
The documentation for every transaction on the PCard statement must include the
following information.
If this information is not included in the supporting
documentation then it must be written directly on the statement by the Cardholder.
 Supplier identification (Merchant name)
 Date purchase was made
 Description and quantity of each item purchased
 Per item cost
 Taxes paid
 Cardholder identification – Name and number.
Approval:
The PCard statement must be approved by the Financial Manager, Manager, Dean or
Department Head (most likely the position that approved your application). If the
signing authority is the person who is the Cardholder, their immediate supervisor
must approve the statement. Approval of the PCard statement indicates approval of
the appropriateness of the expenditure. If a statement has a missing signature, it will
be returned to the Cardholder.
In no instance is an individual allowed to approve their own PCard statement. The
statements with appropriate signatures and receipts provide the documentation
supporting the purchases.
Financial Services is required to provide this
documentation when various audits are conducted by governing bodies, such as:
 Federal Auditors for taxation (GST, NRWT)
 Provincial Auditors for PST and financial statements
 Internal Auditors for appropriateness of PCard expenditures
 Granting Council Auditors
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Submitting Your Statement:
After all original receipts have been attached to the PCard statement and appropriate
approvals obtained, forward the statement to Payment Services, E80 Administration
Building.
Statements must be sent to Payment Services by the 3rd Friday of the month.
Reminder emails are sent out to all Cardholders at the end of the billing period and on
the Monday prior to the statement due date.
The sooner the statements are received, the sooner they can be processed and
posted to the financial system (UniFi). The system will be locked after the 3rd Friday
so that no further accounting changes can be made to your statement. After the cutoff date, any required changes will have to be done by the Cardholder by journal
voucher.
OTHER IMPORTANT ITEMS
1.
Missing Documentation
Any missing documentation is the responsibility of the Cardholder to obtain. If you
need to obtain missing documentation:
a)
b)
c)
d)
2.
Contact the supplier to provide a copy of the original document.
If the supplier is unable to provide documentation, contact BMO directly @ 1800-263-2263 to obtain a copy of the transaction. This request can take up
to 45 days to process.
Any other questions please email payment_inquiries@usask.ca
You are required to send in your statement in a timely manner with the
remainder of the supporting documentation.
You should include an
explanation as to why a receipt is missing and that you are following up to
obtain a receipt. The receipt should be forwarded to Payment Services as
soon as it is received. Please indicate which Cardholder statement and
billing period the receipt should be filed with.
Journal Vouchers
All reallocations to your PCard Statement of Account must be completed by the 3 rd
Friday of each month. After that date, the charges will be posted in Unifi at which
point the transactions you see in the PCard Reallocation System will be "read only"
for that particular period. Failure to reallocate by the deadline will result in all
PCard charges being posted to your default fund, account, etc. After posting has
occurred, any CFOAPAL corrections must be made by the cardholder using the
journal voucher process in UniFi.
3.
Requesting Copies of Invoices (prior months’ statements)
Send requests to Payment Services, E80 Administration Building – fax 966-8075
or email payment_inquiries@usask.ca.
To assist in locating the invoice, please supply the following information, which is
available through FAST:
Example:
Description
Doc #
Amount
Invoice
(Vendor Name)
(Before rebates)
Ref #1
Star Phoenix
PJ000245
$317.71
PC084691
Procurement Card Guidelines – Updated September 2012
Cheque:
Ref #2
John Doe
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4.
Supplier Rejects Card
If the supplier rejects the PCard it will be for one of the following reasons:
a)
b)
c)
d)
The PCard has reached its transaction, daily or monthly limit.
The supplier is not currently a Mastercard Merchant. In this case, the
Cardholder should complete a PCard Supplier Referral Form and forward it
to Purchasing Services.
The address given does not match the address linked to your card.
The supplier has been purposely excluded from the PCard program,
therefore the merchant code has been blocked, such as:




Note:
5.
ALL AIRLINES
FINANCIAL INSTITUTIONS (banks, trust companies, etc)
GOVERNMENT PAYMENTS (Fines, tax payments, court costs)
INSURANCE COMPANIES
If you require a merchant code to be unblocked, e.g. to ship goods via Air
Canada Cargo, please send an email to payment_inquiries@usask.ca
requesting the code be unblocked for a specific time frame.
Lost or Stolen PCards
If you lose your PCard or it was stolen please follow these steps:
a)
b)
6.
Immediately notify BMO @ 1-800-361-3361 to cancel the PCard. To cancel
the PCard you will need to give your name and PCard number (obtain from
Payment Services if necessary).
A replacement PCard will be arranged and sent directly to Payment
Services. You will be notified when the PCard is available. Normally cards
take 4 to 5 business days to be issued, but this can be reduced if there is an
urgent situation. You will not be required to attend another training session.
Taxes
The PCard Reallocation System uses a combination of data; the location of the
supplier and the CFOAPAL string to determine:
 The appropriate GST rebate code
 Whether GST or PST needs to be self-assessed.
When the PCard statements are reviewed by Payment Services, the system
generated tax codes are manually adjusted, as required, to deal with the taxation
situations that cannot be programmed. This is one of the reasons Payment
Services requires that detailed invoices and statements be submitted on time.
7.
Customs Compliance
For purchases made from outside Canada – All discrepancies between what was
ordered, received and paid must be reported to Purchasing Services. Failure to do
so may result in penalties assessed by the Canada Border Services Agency
(CBSA).
8.
Non-Saskatchewan Provincial Sales Tax (PST)
If an out-of-province supplier is not set up to collect Saskatchewan PST, and the
goods are to be used in Saskatchewan, the supplier should be informed that no
provincial PST should be charged. Saskatchewan PST will automatically be self-
Procurement Card Guidelines – Updated September 2012
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assessed via the tax program in the PCard Reconciliation System.
9.
Appropriate Use of Account Codes
It is important to use appropriate account codes. This allows for reporting
expenditures in the correct category, determining appropriate taxation, and
capturing fixed asset purchases. For a complete list of account codes, please
refer to the following link:
http://www.usask.ca/fsd/colleges_depts_research/unifi/unifi_account_codes.php
10. Card Information Changes and Terminations
Please complete the PCard Change Request Form located at the following link:
http://www.usask.ca/fsd/resources/forms/index.php
If you need to change any of the information pertaining to your PCard such as:
 Name change (e.g. after marriage)
 Default UniFi CFOAPAL change (any portion of CFOAPAL)
 Address change
 Limit change (daily or monthly)
 Termination (retirement, do not need card, leave of absence, etc).
Note:
If you are terminating your PCard please remember to cancel your courier
account or any other accounts that may be directly linked to your card.
11. Non-university Functions
In situations where money is being collected for a function such as a staff member
getting married, retirement party, etc., do not deposit the monies into a U of S fund or
use the PCard to pay for the expenditures.
This is not appropriate use of university resources and this type of activity should be
kept separate from university business.
12. Consequences of Inappropriate Use of PCard
a)
PERSONAL PURCHASES
Personal purchases or transactions using the PCard are NOT allowed. It is
against university policy to use university funds to purchase items for personal
use. Personal purchases could jeopardize the university's tax status, permits
and supplier contracts. Additionally, the university is burdened with the
administrative
cost
of
processing
non-university
purchases
and
reimbursements.
Action:
If you accidentally use the PCard for a personal purchase, the university
must be reimbursed immediately for the amount of any personal purchase.
Please issue a personal cheque made out to the “University of
Saskatchewan”, and attach it to your PCard statement.
b)
SPLIT PURCHASES
Split purchases are defined as purchases costing more than $5,000 which are
split into multiple transactions to circumvent the $5,000 maximum limit.
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Action:
You will receive a warning email from Purchasing Services indicating that the
PCard transaction is in violation of the PCard Guidelines. No further action will
be taken unless it is a repeat offense. At that time your PCard could be
temporarily suspended.
c)
RESTRICTED PURCHASES
See list of Inappropriate Purchases on page 2 and 3 under Restricted
Purchases. These types of purchases are not allowed on the PCard.
Action:
You will receive a warning email from Purchasing Services indicating that the
PCard transaction is in violation of the PCard Guidelines. No further action will
be taken unless it is a repeat offense. At that time your PCard could be
temporarily suspended.
d)
FAILURE TO SUBMIT MONTHLY STATEMENT OR PROVIDE REQUIRED
DOCUMENTATION
Failure to reconcile and forward the monthly Cardholder statement to Payment
Services, with all supporting documentation attached, on or before the 3rd
Friday of the month.
Action:
Payment Services will send a third and final reminder email to those
Cardholders who have not submitted their PCard statements on time. A log is
kept of the delinquent Cardholders. Anyone who does not submit their
statements for 3 consecutive months will have their PCard privileges
suspended until all statements have been received.
CARDHOLDER KEY CONTACTS
Contact Purchasing Services (966-6704 or purchasing.services@usask.ca) for the
following:
 All procurement related activities including supplier sourcing, competitive bid
processes, contracts, customs/brokerage information or purchasing related
training
 To identify suppliers who do not accept Mastercard, complete a PCard Supplier
Referral Form and forward to Purchasing Services
 For information on coordinating returns with the supplier
 To report any discrepancies between what was ordered, received and paid
 To receive a refresher workshop on procurement activities using the PCard
 Problems or concerns with suppliers or BMO.
Contact Payment Services (966-4611 or email payment_inquiries@usask.ca) for the
following:
 General information regarding the PCard Program
 Applying and processing of PCard applications for employees
 For disputed charges on your monthly statement which the supplier cannot
rectify. Refer to PCard Transaction Dispute Form
 To inquire as to why your card was rejected
 To cancel your card
 To report a lost or stolen card (Also contact BMO regarding this matter)
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



To obtain a card balance
To notify of a change on your card (name, limit, default UniFi CFOAPAL)
To receive a refresher workshop on the PCard reconciliation process
To obtain copies of supporting documentation submitted with prior months‟
statements.
Contact the Bank of Montreal (BMO) for the following:
 To report a lost or stolen card (1-800-361-3361)
 To request a copy of missing supporting documentation for a transaction.
Contact the Supplier for the following:
 To dispute a charge on your billing summary. If the supplier cannot address
your concern, contact Payment Services
 To request purchase documentation for your transaction if it has not been
provided
 To request a credit transaction slip to verify that a credit has been issued for a
returned item(s).
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