Albuquerque Public Schools PURCHASING CARD PROGRAM POLICIES AND PROCEDURES

advertisement
Albuquerque Public Schools
PURCHASING CARD PROGRAM
POLICIES AND PROCEDURES
Revised February 2010
Table of Contents
CONTACT INFORMATION…………………………………………………………………..3-4
INTRODUCTION ................................................................................ 5
What is the Purchasing Card? ........................................................... 5
The Purchasing Card program benefits... ........................................... 5
PARTIES INVOLVED ........................................................................... 5
Card Issuer .................................................................................... 5
Purchasing Card Program Administrator ............................................. 6
Chief Business Officer ..................................................................... 6
Cardholder ..................................................................................... 6
Supplier......................................................................................... 6
PROGRAM INFORMATION ................................................................... 6
Cardholder Eligibility ....................................................................... 6
Cardholder Liability ......................................................................... 6
Cardholder Account Closure ............................................................. 6
Lost, Misplaced or Stolen Purchasing Cards ........................................ 7
Recommended Purchases ................................................................ 7
Prohibited Purchases ....................................................................... 8
Supplier Blocking ............................................................................ 8
Spending Controls .......................................................................... 9
Operational Funds vs. Categorical Funds……………………………………….8
Categorical Procedures……………………………………...............................9
Erroneous Declines ......................................................................... 9
Credits ......................................................................................... 10
Unresolved Disputes and Billing Errors ............................................. 10
Security and Storage ...................................................................... 10
Reconciliation and Approval ............................................................ 10
Audit Assistance ............................................................................ 11
CARDHOLDER RESPONSIBILITIES ....................................................... 11
PURCHASING CARD PROGRAM ADMINISTRATOR RESPONSIBILITIES ....... 13
APPENDIX ........................................................................................ 14
Purchasing Card Agreement ...................................................... A
Cardholder Dispute Form ............................................................ B
Most Frequent asked Questions……………………………….…………..….….…..C
Authorization Form Letter to Vendor…………………….…..…………….….…….D
Wells Fargo Commercial Card Expense Procedures…..……..……….……….E
Purchase card guidelines from Bill Moffatt, CBO………………………………….F
2
CONTACT INFORMATION
Purchasing Card Program Administrator:
Name: Patricia Leal or Faith Mutchnik
Address: 6400 Uptown Blvd. N.E. Ste 307E
Phone: (505) 880-2570 or (505) 880-3788
Fax: (505) 830-0660
Email Address:
Wells Fargo’s Card Services
Cardholder's
Point of Contact
24 hours a day
365 days a year
Wells Fargo Bank Card Services
1-800-932-0036
3
Accounts Payable Purchasing Card Contacts
Patricia Leal
Faith Mutchnik
Ashleighe Jerome
Renee Vigil
Marilyn Coffey
Administration
Alternative Schools.
La Cueva Cluster
Del Norte Cluster
Rio Grande Cluster
Categorical
Eldorado Cluster
Valley Cluster
West Mesa Cluster
Manzano Cluster
Albuquerque Cluster
Cibola Cluster
Highland Cluster
Sandia Cluster
Support Departments
880-2570
880-3788
880-2576
880-2571
880-3795
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Ashleighe Jerome
Ashleighe Jerome
Ashleighe Jerome
Ashleighe Jerome
Ashleighe Jerome
Ashleighe Jerome
Marilyn Coffey
Marilyn Coffey
Marilyn Coffey
Marilyn Coffey
Marilyn Coffey
Marilyn Coffey
Marilyn Coffey
Marilyn Coffey
Renee Vigil
4
INTRODUCTION
Welcome to the Albuquerque Public Schools Purchasing Card Program. This program is
designed to assist in the management of low-dollar purchases and brings many benefits to
Albuquerque Public Schools, its employees and suppliers.
What is the Purchasing Card?
The Purchasing Card is a credit card issued by Wells Fargo Bank. It is a fast and flexible
purchasing tool which provides an extremely efficient and effective method of purchasing and
paying for small dollar items with a total value of $1000.00 or less.
The Purchasing Card works just like a personal credit card and will enable cardholders to
purchase non-restricted commodities directly from suppliers. Purchases can be completed
with suppliers over the phone or in person. The card acceptance by vendors is restricted by
Merchant Category Codes. Albuquerque Public Schools authorizes purchases from those
codes you will most likely need in support of your position. It is possible a Merchant
Category Code is not authorized for a service you may need. In this case, the card will not
be accepted and you will need to contact the Program Administrator at APS at 505-880-3769.
The Purchasing Card will be issued in the employee’s name (principal or director) with the
Albuquerque Public Schools name clearly indicated on the card.
Cardholder Benefits - A cardholder will be able to obtain goods and services for purchases
under $1000.00 directly from suppliers without the need to use the paper intensive requisition
and purchase order process. By streamlining the purchasing process, the Purchasing Card will
also help improve turnaround time on the delivery of goods and services.
Albuquerque Public Schools Benefits - The Purchasing Card program provides a costefficient method for purchasing small dollar goods; built-in card features make the program
easy to control and reduces processing costs by minimizing the number of procurement
related invoices and checks. This reduced workload provides employees with time they need
to focus on negotiating strategic large dollar purchases.
Supplier Benefits - The Purchasing Card is welcomed by over 15 million suppliers
worldwide. When accepting the card for business purchases, suppliers need not send
invoices since they will receive payment directly from Wells Fargo Bank (via the card
association) within 48 hours. All the supplier will need to do is send a paid receipt to the
Cardholder.
PARTIES INVOLVED
Card Issuer
The card issuer, , issues Purchasing Cards to approved Albuquerque Public Schools
employees, provides electronic transaction authorization, and bills Albuquerque Public
Schools for all purchases made on Albuquerque Public Schools Purchasing Cards.
5
Purchasing Card Program Administrator
The Purchasing Card Program Administrator serves as the main contact for Albuquerque
Public Schools. The Program Administrator acts as the intermediary for establishing and
maintaining management Wells Fargo Bank reports and for coordinating all cardholder
maintenance (adds, changes and closures) with. The Program Administrator also coordinates
bill payment and monitors overall performance of the program against qualitative and
quantitative goals.
Chief Business Officer
The Albuquerque Public Schools Chief Business Officer is responsible for approving
Purchasing Card applications and submitting approved applications to the Purchasing Card
Program Administrator.
Cardholder
An Albuquerque Public Schools employee, (Principal or Director) who is approved by the
Chief Business Officer to use the Purchasing Card to execute purchase transactions on behalf
of Albuquerque Public Schools.
Supplier
The vendor supplies items purchased by cardholder.
PROGRAM INFORMATION
Cardholder Eligibility
Criteria necessary to receive a Purchasing Card is as follows:
1. Applicant must be an employee of Albuquerque Public Schools.
2. Each individual cardholder must sign a Purchasing Card Agreement form provided
by the Program Administrator.
3. Applications for a Purchasing Card must be approved by the requestor’s immediate
supervisor, APS Chief Business Officer or their superintendent and forwarded to the
Program Administrator.
Cardholder Liability
The Purchasing Card is a corporate charge card that will not affect the cardholder’s personal
credit. However, it is the cardholder’s responsibility to ensure that the card is used within
the stated guidelines in the Albuquerque Public Schools Policies and Procedures Manual.
Failure to comply with program guidelines will result in permanent revocation of the card,
notification of the situation to management, and further disciplinary measures that may
include termination.
Cardholder Account Closure
The Program Administrator is required to close an account if a cardholder transfers to a
different department, moves to a new job not requiring a Purchasing Card, terminates
employment, or any of the following reasons:
6
1. The Purchasing Card is used for personal or unauthorized purposes.
2. The Purchasing Card is used to purchase alcoholic beverages or any substance,
material, or service which violates Albuquerque Public Schools policy, law or regulation
pertaining to Albuquerque Public Schools.
3. The cardholder allows the card to be used by an unauthorized individual. Authorized
use is only for APS purposes and only by APS employees.
4. The cardholder splits a purchase to circumvent the purchase credit limit of the Card.
5. The cardholder uses another cardholder’s card.
6. The cardholder fails to provide receipts for all transactions.
7. The cardholder fails to provide, when requested, information about any specific
purchase.
8. The cardholder accepts a cash refund in lieu of credit to the Purchasing Card account.
9. The cardholder does not adhere to the Albuquerque Public Schools Policies and
Procedures Manual.
10. The cardholder fails to account for charges on the card within fifteen days from the
statement date by submitting the purchasing card reconciliation form and all supporting
receipts to Accounts Payable.
11. When a card holders privileges are revoked the cardholder will be required to
sign an agreement ensuring the cardholder will use their card responsibly
and any further abuse will result in the permanent revocation of purchasing
card privileges.
Lost, Misplaced or Stolen Purchasing Cards
Cardholders are required to immediately report any lost or stolen Purchasing Card to call
Wells Fargo Bank toll-free at 1-800-932-0036 (24 hours a day, 365 days a year). The
cardholder must also immediately notify his/her Superintendent and the Program
Administrator about the lost or stolen card at the first opportunity during normal business
hours.
Recommended Purchases




Purchases allowable under APS small purchases guidelines (purchases of $1000.00
and under).
Hotel expenses only incurred while on District approved travel.
Airfare while on District approved travel.
Meal expenses while conducting District approved business for which a lunch break
or meal are not provided. (Not including travel). Acceptable expenses would
include a reason to continue work within a group, committee, professional
development, training or special meetings, but does not include staff meetings.
Purchasing cards cannot be used for meals when traveling
because these must be reimbursed at the state mandated rate
of $30.00 in-state/$45.00 out of state per day.


Purchases from local vendors. Out-of-town vendors can only be used for district
approved travel.
Airfare and hotels charges under $1000.00 with a pre-obtained travel authorization
number (TAN #).
7




Charges for Gross receipts/sales tax (except on the purchase of services). Please
contact procurement for copies of the APS non-taxable transaction certificate.
charges must be supported by itemized receipts.
Conference and registration fees under $1000.00 (can be out-of town, as part of
district approved travel).
Gasoline for company cars and rental cars while on district approved travel.
Local meals while conducting district approved business when meals are not
provided (re-occurring staff meetings are excluded).
Computers may be purchased only from the APS contracted vendorscheck with purchasing as these may change (Gateway, Dell, and
Apple).
Prohibited Purchases
 Purchases over $1000.00 which do not adhere to APS small purchases guidelines
 No Tax; see Procurement for issuance of NTTC Form (878-6126)
 Personal Transactions
 Massage Parlors
 Liquor Stores
 Escort Services
 Alcoholic beverages
 Open Accounts for hotel room incidentals, e.g. room services, movies, parking,
etc. (must use personal credit card and request reimbursement)
 Gift Cards
 Candy
 Snacks
 Equipment and/or furniture exceeding $1,000 per item (not in combination)
 Splitting a purchase to circumvent the single purchase limit of the card
($1,000.00)
 Purchases from out-of-town vendors, with the exception of district approved travel
charges under $1000.00.
 Meals while on district approved travel (food during travel is reimbursed through
the per diem travel form).
 Charges for Gross receipts/sales tax (except on the purchase of services). Please
contact procurement for copies of the APS non-taxable transaction certificate.
 Prepaid purchases.
 Internet purchases.
 Donations.
 Equipment and/or furniture exceeding $1000.00 per item (not in combination).
If there is any question as to whether a transaction is allowed or not, the cardholder should
contact the Program Administrator.
Supplier Blocking
Transactions will be blocked at the point of sale for the types of suppliers included on the
Blocked Merchant Category Classification Code Listing. Changes to the blocking list can be
made as demonstrated by business need. A cardholder should contact the Program
8
Administrator to change the blocking list associated with the cardholder’s profile at Wells
Fargo Bank.
Spending Controls
The Purchasing Card is to be used only for the purchase of goods or for approved District
travel expenses (excluding meals). Albuquerque Public Schools standard spending
parameters for a Purchasing Card are set at $1000.00 per transaction with a maximum of
$5000.00 per month per card. Exceptions to these Albuquerque Public Schools standards
must be approved by the Program Administrator. Only the program administrator can change
the cardholder’s profile at Wells Fargo Bank .
Operational funds versus Categorical funds
 If a school or department has both categorical funds/grants, and operational funds,
two different purchasing cards will be required. The categorical purchasing card will be
identified by the word “Cat” which will be located on the card after the school name.
The categorical card should only be used for budgeted categorical funds,
and the operational card should only be used for budgeted operational
funds. The procedures for processing categorical funds are slightly different
and are as follows:
Categorical Procedures
 Categorical funds must be encumbered for recording and reporting
purposes for the various grant administrators. Therefore, each time a
purchase is to be made using categorical funds a Small Purchase Order
requisition must be entered in to the Lawson system using the P-card
vendor number, listed below—DO NOT USE the vendor number of the store
you will be purchasing from. The vendor for this requisition should be vendor
number 13168-“APS P-Card Employees” or 13170–“APS P-Card Charter” for
charter school purchasing cards. The accounting unit must be the same for all lines
on the requisition. The account number may be different for each line and
Distribution Company must be 210 for State grants or 217 for Federal grants. The SPO
requisition(s) must be released by the site administrator as soon as possible following
purchase of items charged to Categorical programs.

Operational funds do not have to be encumbered; however, budgeted funds must be
available prior to spending.

At the close of a monthly billing cycle (fourth Friday of each month) will send a
statement of all cardholder activity to the cardholder. The cardholder will retain
receipts for transactions not on the current month bank statement for use with the
following month statement (same for both operational and categorical).

The cardholder MUST SIGN THE BANK STATEMENT AND RECONCILIATION
FORM and forward it, along with supporting receipts, SIGNED hard copy of the
completed p-card reconciliation form (be sure to include in the cost account
information, the category and activity number for categorical accounts) and hard copy
of the SPO requisition(s) to the APS Accounts Payable department.

The SPO requisition will be rejected following compliance review by the Grant
Management department.
9
Erroneous Declines
If the cardholder feels the Purchasing Card was erroneously declined by a supplier, the
Program Administrator should be contacted for assistance. The Program Administrator will
contact to determine the reason for the decline and will make appropriate changes to the
cardholder’s profile.
If a decline occurs outside of normal Albuquerque Public Schools business hours, the
employee must find an alternate payment method or terminate the purchase and contact
the Program Administrator during normal business hours.
Credits
Suppliers should issue all credits for returned merchandise or services to the individual
Purchasing Card account for any item they have agreed to accept for return. UNDER NO
CIRCUMSTANCES SHOULD A CARDHOLDER ACCEPT CASH IN LIEU OF A CREDIT
TO THE PURCHASING CARD ACCOUNT.
Unresolved Disputes and Billing Errors
The Cardholder is responsible for contacting the supplier to resolve any disputed charges or
billing errors within 45 days of receiving a statement. If the matter cannot be resolved with
the supplier, the cardholder should:
1. Contact Wells Fargo Bank at 1-800-932-0036 directly for assistance.
2. Enter a Dispute Transaction online with Wells Fargo. (see appendix) This must be
accomplished within 60 days from the transaction date.
3. Disputed charges must be accounted for on the reconciliation form until the dispute is
resolved. If the dispute is resolved in the cardholder’s favor, a credit in the amount of
the disputed transaction will appear on a subsequent cardholder statement.
4. Contact the Program Administrator for assistance if an acceptable resolution is not
obtained.
Security and Storage
Cardholders should always treat their Purchasing Card with at least the same level of care as
their own personal credit cards. Keep the card safely secured and the account number
carefully guarded. The only person entitled to use the card is the person whose name
appears on the face of the card or designee identified by the cardholder. Designee must sign
cards in and out. Any designee must return the card within 24 hours following authorized
use.
Reconciliation and Approval
1. At the close of the monthly billing cycle, Wells Fargo Bank will e-mail the reconciler
notification that the statement is available on line. A reminder e-mail will be sent 7 days
after the first e-mail if the reconciler has not already completed their reconciliation.
Once approved by the reconciler, the cardholder/approver will receive an email and will
have 6 days to complete their approval.
2. The statement is reconciled against accumulated receipts/ packing slips or other
supporting documentation, using correct cost accounts for each purchase i.e. (general
supplies, purchase services, textbook, etc.) Appendix E. Reconciler will print and
forward a copy to the appropriate accounts payable tech for review and audit. All
10
documentation must be sent to Accounts Payable within twenty days (this is
time allotted for both reconciliation and approval) of the statement date.
Cardholder must sign the printed and signed copy of the statement. If not
signed it will be returned to cardholder for signature.
3. Program Administrator reviews cardholder transactions included in the management
paper and/or electronic reports and ensures that all cardholders have submitted
statements and receipts.
4. Internal Audit performs a statistical audit of statements and receipts to monitor
compliance with Policy and Procedures. The Program Administrator maintains all
statements for periodic audit.
5. Payment is made to Wells Fargo 21 calendar days after the statement billing date.
Statement is cut off the last Friday of the month.
Audit Assistance
The Program Administrator will perform or assist Albuquerque Public Schools internal audit in
a periodic audit of Albuquerque Public Schools internal policies and procedures and will select
and audit monthly cardholder memo statements and other documentation as required by the
Albuquerque Public Schools policies and procedures.
CARDHOLDER RESPONSIBILITIES
The Cardholder must:
1. Ensure budgeted funds are available before using the card and appropriate
cost accounts are used for each purchase, i.e., supplies, purchase services, etc.
2. Ensure categorical card is used for all categorical purchases and
operational card is used for operational purchases. Categorical card is
identified with the word “Cat” on the card after the school name.
3. Ensure a Small Purchase Order requisition is entered and released for
each categorical purchase, using Vendor number 13168. Do not enter a
requisition for operational accounts. A hard copy of the SPO requisition must be
sent to accounts payable with the bank statement and receipts, etc.
4. Ensure the Purchasing Card is used for legitimate business purposes only.
5. Maintain the Purchasing Card in a secure location at all times and have a system for
checking the card in and out.
6. Not allow unauthorized individuals to use their Purchasing Card.
7. Adhere to the purchase limits and restrictions of the Purchasing Card and ensure the
total transaction amount of any single transaction does not exceed
$1000.00. Purchase card will be declined if purchase is over $1,000.00.
8. Obtain a receipt or packing slip for ALL transactions and tape the receipts to an 8
1/2 X 11 sheet of paper to ensure they are not lost.
11
9. Reconcile the statement to the receipts and/or packing slips each month, items that
are not on that month’s statement must be retained for the subsequent months
statement including any credits that may not appear on the current statement.
10. Submit reconciled statements with attached receipts and/or packing slips and hard
copy of the purchasing card reconciliation form for all charges appearing on the
monthly statement to their accounts payable technician. Please attach receipts to
the bank statement in the order they appear on the statement.
11. CARDHOLDER must sign the Bank Statement copy.
12. Submit a separate statement for operational and categorical purchases.
The
statement reconciliation should be completed within twenty days of the statement
date.
13. Attempt to resolve billing disputes directly with the supplier. If unable to resolve the
dispute, the cardholder should initiate dispute form to Wells Fargo Bank online.
14. Ensure an appropriate credit for the reported disputed item or billing error appears on
a subsequent cardholder statement.
15. Do Not accept cash in lieu of a credit to the Purchasing Card account.
16. Immediately report a lost or stolen card to Wells Fargo Bank at 1-800-932-0036
(24 hours a day, 365 days a year).
17. Immediately notify the Program Administrator and manager of a lost or
stolen Purchasing Card at the first opportunity during normal business hours.
18. Return the Purchasing Card to the manager upon terminating employment with
Albuquerque Public Schools or transferring departments within Albuquerque Public
Schools.
19. If a supplier does not accept credit cards, contact Accounts Payable at 880-3788
(Faith), or 880-32570 (Patricia).
20. Report fraudulent charges to Wells Fargo immediately, and then inform the Program
Administrator at APS at 880-3788.
12
PROGRAM ADMINISTRATOR RESPONSIBILITIES
Albuquerque Public Schools will assign a Purchasing Card Program Administrator to be
responsible for the over all Purchasing Card program. Responsibilities include:
1. Act as the liaison with Wells Fargo Bank.
2. Review approved cardholder applications for completeness of required information.
3. Submitting cardholder applications, change requests, and closure requests to .
4. Provide training materials to cardholders before issuing a Purchasing Card.
5. Having the cardholder sign a Purchasing Card Agreement, signifying agreement with the
terms of the Purchasing Card program.
6. Having the program administrator sign a Purchasing Card Agreement, signifying the
issuance of the Albuquerque Public Schools purchasing card.
7. Retain signed Purchasing Card Agreements in a secure location.
8. Ensuring lost or stolen cards are blocked by Albuquerque Public Schools.
9. Forwarding supplier set-up requests to Wells Fargo Bank.
10. Assisting cardholders with erroneous declines, unresolved supplier disputes, lost/stolen
cards and fraudulent charges.
11. Monitoring the Wells Fargo Bank paper and or electronic reports to review the
Purchasing Card program.
12. Receiving and reviewing Wells Fargo Bank bills.
13. Analyzing exception reports.
14. Processing electronic billing uploads to Accounts Payable for proper cost account and
G/L distribution.
15. Recording, in the Financial System payment to Wells Fargo Bank by the payment due
date.
16. Ensure each month that all bank statements, supporting receipts and p-card
reconciliation forms are received in accounts payable for all Wells Fargo Bank
cardholder’s transactions.
17. Follow up to ensure all monthly charges on the individual cardholder statements are
properly accounted for.
18. Ensure the Purchasing Card is used for legitimate business purposes only.
19. Inform the Wells Fargo Bank of cardholder blocking code or credit limit profile change.
20. Inform the Wells Fargo Bank when cardholders terminate employment or change APS
employment status.
21. Inform the Superintendent, Chief Business Officer and Internal Audit if a cardholder
violates the policies and procedures as documented in this manual, which will subject
the offending cardholder to disciplinary action.
22. Destroy Purchasing Cards for cardholders who have been transferred, no longer need
the card or have been terminated.
13
APPENDIX
Purchasing Card Agreement (A)
Cardholder Dispute Form (B)
Frequently asked questions (C)
Authorization Form Letter to Vendor (D)
Memos (E)
Wells Fargo Commercial Card Expense Procedures (F)
14
Appendix (A)
ORGANIZATION Purchasing Card Agreement
AGREEMENT TO ACCEPT
Albuquerque Public Schools
PURCHASING CARD
Albuquerque Public Schools is pleased to issue you the Wells Fargo Bank Purchasing Card account number.
It represents Albuquerque Public Schools trust in you and your empowerment as a responsible agent to
safeguard Albuquerque Public Schools assets.
*************************************************************************************
I,
, hereby acknowledge receipt of the Albuquerque Public Schools Purchasing Card
Program Policies and Procedures manual. I agree that I have thirty days to read and understand the terms of the
Policy and Procedure manual. I agree to not use the card until I read and understand the terms of the policy. If I
do not agree with the terms, I agree to return the unused card to the Program Administrator within the thirty day
period. As a cardholder, I agree to comply with said document and understand that Albuquerque Public Schools
is liable to Wells Fargo Bank for all ORGANIZATION approved purchases.
I agree to use the Purchasing Card for ORGANIZATION approved purchases and agree not to charge personal
purchases. I understand that Albuquerque Public Schools will audit the use of the card and report any
discrepancies.
I further understand that improper use of the card will result in a security investigation which may lead to
disciplinary action, up to and including prosecution and termination of employment. Should I fail to use the
card properly, I authorize Albuquerque Public Schools to deduct such amount from my salary and accrued
benefits equal to the total amount of unaccountable expenditures. I also agree to allow Albuquerque Public
Schools to collect any amounts owed by me even if I am no longer employed by Albuquerque Public Schools.
In the event that the Purchasing Card is not used as herein stated, I hereby authorize Albuquerque Public
Schools to release my last known address and any information relating to my use of the card to Wells Fargo
Bank.
I understand that Albuquerque Public Schools may terminate my right to use the card at any time for any reason.
I also agree to return the card to Albuquerque Public Schools immediately upon request or upon termination of
employment or change in APS assignment.
CARDHOLDER
Signature _________________________________
Date: __________________
PROGRAM ADMINISTRATOR
I acknowledge that the above cardholder has been issued Albuquerque Public Schools Purchasing Card account
number
.
Signature _________________________________
Date: _________________
15
Appendix (B)
Signed on as : NYGAARD, DEBBIE
Emulating : BOOTHE, LOUANNE
Dispute Transaction
Card
Number
Transaction
Date
Posting
Date
Merchant
Name
xxxx-xxxx-xxxx-4830 12/20/2006 12/22/2006 SOUTHWESTAIR5262762106504
Merchant
Type
G/L
Code
Amount
Southwest
511307
Airlines
Merchant City and State
DALLAS,TX
Merchant Reference Number
24792626355624587846173
207.40
Please take a moment and check the appropriate statement that validates
your dispute.
IF YOUR CARD HAS BEEN LOST OR STOLEN AND YOU HAVE NOT YET
REPORTED IT,
PLEASE CONTACT US AT 1-800-932-0036 IMMEDIATELY.
Reason
Select
Unauthorized : I certify that the transaction disputed was not made by me or the person
authorized by me to use the card, nor were the goods or services represented by this transaction
received by myself or a person authorized by me.
For options 2 through 9, you must first contact the merchant and attempt
to resolve the disputed transaction before filing a dispute with Wells
Fargo. If the merchant has already been contacted and the dispute was
not resolved, select the appropriate option below and follow any special
instructions that are displayed with the option selected. Before clicking
the "Submit" button at the bottom of this screen, please provide a
detailed description of the dispute in the description boxes, including
any steps taken with the merchant to resolve the dispute.
Duplicate Processing : I have been charged multiple times for the same transaction.
Paid By Other Means : I have already paid for the transactions shown above by:
check
cash
money order
other credit card .
Incorrect Amount : My sales slip indicates an amount of $
my statement as the amount above.
but it appeared on
Service Not Rendered : I did not receive the service. I have contacted the merchant and they have
not resolved my dispute.
Merchandise Not Received : I did not receive the merchandise. I have contacted the merchant
and they have not resolved my dispute. I expected to receive the merchandise/services on
Partial Amount Dispute : Although I did engage in the above transaction, I am disputing the entire
charge, or a portion in the amount of $
I have contacted the merchant and requested a credit to my account for the reason explained
below.
Cancellation : Although I did engage in the above transaction, I cancelled the reservation, service,
16
or merchandise with the merchant on
IMPORTANT: If the dispute is a hotel or
auto rental charge,provide the Merchant Cancellation number in the description box below.
Credit Not Posted : I have in my possession a credit memo that has not posted to my account OR
was listed as a purchase on my statement/activity report.
Unrecognized : I do not recognize this transaction and would like to request a copy of the charge.
If, after review, I determine this is not my charge I may dispute it at a later date.
</TD
**** You have only 60 days from the posting date of the transaction to
dispute a charge. If we have questions regarding this dispute, please
provide a phone number where you can be
reached
*
Please briefly describe the reason for the dispute of this transaction.
Include a summary of
the steps you have taken to resolve the matter directly with the
merchant.
Submit
Submit and Back
Back
Page viewed as of 01/22/2007 10:17:10 AM
To report a card lost or stolen, please contact Wells Fargo immediately at 1-800-932-0036.
Home | About Wells Fargo | Security Guarantee | Privacy Policies
Copyright © 2000 Wells Fargo, All Rights Reserved.
17
Appendix (C)
FREQUENTLY ASKED QUESTIONS REGARDING PURCHASING CARDS
What is a purchasing card?
A purchasing card is a credit card. To any vendor, it is a Visa card issued by Wells Fargo Bank. What
makes it a purchasing card is the control of the types of businesses where the card can be used. Businesses
prefer credit cards. A purchasing card eliminates the need for individual requisitions for each SPO
purchase. Your purchases will not be restricted by a stores credit limit.
Why do I have to have separate cards for Catergorical and Operational?
Federal funding agencies and various grants have certain rules and regulations that must be adhered to.
These funds are monitored by the APS District’s Grant Management department for compliance with each
individual grant. Funds must be encumbered for recording and reporting purposes. That is the reason the
SPO requisition number is required, this requisition will be rejected after the Grant Management
Technician does the compliance. Operational funds, on the other hand do not have to be encumbered so a
SPO requisition is NOT REQUIRED. HOWEVER, it is important to ensure the funds are available in the
budget before purchases are made. The categorical Bank Statements and supporting documentation are
sent to Grant Management by the A/P Technician and processed when compliance is completed.
How do you request a purchasing card?
The office of the Chief Business Officer (CBO) has request forms as well as Accounts Payable.
How many cards may a school request?
The number of cards per school depends on the school’s needs and ability to control access to the cards.
This determination will be made by the Program Administrator. If a school has Categorical (Grants) then
the school will be issued a separate card for these programs.
Why does an individual’s name need to be on a card?
Without a name on a card the District would not be protected by the $50.00 fraudulent use limit provided
by federal law. The cards will be issued in the name of the Principal or Director only. Based on need,
managers may be issued a card with special approval.
How are the card transactions accounted for?
Each month the card holder will receive a statement from Wells Fargo Bank showing all the transactions on
the card for that month. A purchasing card reconciliation form is provided to each cardholder to record the
transactions that appear on the bank statement. The purchasing card reconciliation form is used by the
Accounts Payable department to charge the transactions against the school or departments budget.
Is there a limit to how much can be charged to a card?
Yes, each card has a transaction limit of $1,000.00 and a monthly purchase limit of $5,000.00. Schools and
departments will need to institute procedures to control access to the card(s) and authorization of how much
can be spent by an employee when the card is issued to them.
Can spending limits be increased?
In cases where the District will be granted significant savings for fast payment of an order or volume
discounts, the purchasing card Program Administrator may approve a temporary increase in the limit.
Controls should also be in place to ensure the funds have not been depleted by earlier expenditures.
Can a card be used by an individual other than the cardholder’s name appearing on the card?
Yes, when cards are issued, recommended procedures are provided for these purposes. See form letter
under APPENDIX.
18
Appendix (D)
AUTHORIZATION LETTER TO VENDOR
SCHOOLS LETTER HEAD
Date:
TO WHOM IT MAY CONCERN:
Jane Doe is a (teacher/employee) at (Name of School/Dept.) and has permission to use the purchasing card
issued to (Principal’s or Director’s name), the (Principal/Director) of (Name of School).
You may ask for photo identification to verify if necessary.
Sincerely,
Name and Signature of Cardholder
19
Appendix (E)
ALBUQUERQUE PUBLIC SCHOOLS
CHIEF BUSINESS OFFICE
M. Elizabeth Everitt, Ph.D.
Superintendent
Tom
Savage
Deputy for District Resources
William Moffatt
Chief Business Officer
MEMORANDUM
TO:
Principals and P- Card Holders
FROM: Bill Moffatt
DATE: December 14, 2006
RE:
P-Cards Expending and Receipting
Over the last few months I have been reviewing the P-Card processes with the Finance Department staff and the
Internal Audit Department staff. As a result I am issuing the following directives and guidelines for the management of
the cards. While I recognize that the P- Card process is a new process to the District, I also want to emphasize that the
process requires the same or greater accountability and common sense than you apply to the use of your personal credit
cards. In the process of receiving the card(s), you have accepted the responsibility of being accountable and thoughtful;
the card(s) is in your name and you are responsible for its use and any subsequent reimbursements for inappropriate
charges. With this in mind, I am providing the additional direction to our current policies, procedures and agreements.
Expenditures
You may only use the P-Card for legitimate, business related, expenditures. Do not use the P-Card for personal
expenditures of any kind. If the P-Card is abused; I will deactivitate your card and forward the information to the
Human Resources Department for further evaluation.
Because the P-Card is in your name, I do not encourage “lending” the card. With this said I understand that you are
extremely busy and delegate to staff. Please make sure that you personally review, sign, approve and date the receipt
documents before sending the receipt to the Accounts Payable Department. This is an important internal control and
assures that you know the card charges are appropriate. Always remember that an inappropriately used P-Card reflects
on the named card holder. If your card was used inappropriately, please inform Debbie Nygard immediately.
Resorts
I also do not believe that expenditures at high end “resorts” for training purposes are an appropriate use of public
funds and their use must stop. These “resorts” charge substantially increased rates for just being a “resort”. It is best to
conduct training at your school or one of the many local establishments that offer reasonably priced conference
facilities. I have tasked our Purchasing Department to come up with a list of reasonably priced conference facilities and
we will distribute this information as so as possible.
Gift Cards
No gift cards may be purchased. Their use can not be audited and assurance can not be made that the gift card was
used for legitimate school business.
Receipts
Receipts must be turned in by the date(s) set by the Accounts Payable Department. Timeliness is an important part of
your accountability. You will be given one warning and a 10-day grace period to provide the appropriate receipt
information. The warning will be provided directly to the card holder. Failing to turn in your receipts after this
warning may cause us to deactivate your P-Card.
20
Budget
The P-Card allows you to expend even if you do not have available budget. Because of this feature, it is your
responsibility to reconcile your P-Card expenditures to your budget and assure that you have available budget to pay for
these expenditures.
Year End Expenditures
P-card expenditures incurred after May 22, 2007, will be expended against your budget in the next fiscal year. We will
not encumber or move budget from the current fiscal year to accommodate these expenditures. I advise that you stop
using your card by May 22 in order to limit this impact.
Travel
You may not use the P-Card to pay for meals while on in-state and out of state travel status. Meals are a travel
reimbursement that is limited by APS policy and state regulation.
Audits
The Internal Audit Department audits your P-Card charges monthly, and reports each audit to the Superintendent and
to the Audit Committee of the Board of Education. I believe that it is everybody’s interest to follow the rules and make
this process always work in a positive way.
c:
Dr. Elizabeth Everitt
Tom Savage
Louanne Boothl
Al Wesson
Sonia Montoya
21
Winston Brooks
Superintendent
ALBUQUERQUE PUBLIC SCHOOLS
ACCOUNTS PAYABLE/GRANT MANAGEMENT
6400 Uptown Blvd. NE
307/310 East Tower
Albuquerque, New Mexico 87110
(505)880-3788 (505)830-0660
(505)880-3778 (505) 830-1441
Dupuy Bateman
Chief Business Officer
Alfred M. Sanchez
Director
January 20, 2010
MEMORANDUM
TO:
APS Purchasing Card Users
FROM:
Al Sanchez, Director, Grant Management/Accounts Payable
RE:
MEMO)
Guidelines for Purchasing Food with Purchasing Cards (UPDATE TO JULY 8, 2009
Questions continue to arise concerning the appropriateness of purchasing food items with an APS
Purchasing Card. The following reiterates earlier published guidelines. Please feel free to copy and
distribute this information at your site as needed.
In general, it is appropriate to use your purchasing card for food under the following conditions:

It is provided to support the continuity of the time spent at work by a group, such as a
school committee or staff group. Rather than having individuals leave the premises for meals,
providing a meal or snack so that work can be continued is permissible. This does not apply to
an individual working alone paying for a meal with the card or as an incentive to stay at work.

It is not a regularly reoccurring expense, such as a weekly lunch.

It is a special circumstance, such as a meeting with a legislator or group of legislators, and
the reason and circumstances are documented.

It is for food consumed during the course of a formal* workshop, training, or other
professional development activity that includes the usual time for a meal. For example:
o An all-day workshop could include the cost of a breakfast or lunch.
o An afternoon workshop could include a snack.
o An evening work session that started in the late afternoon and extended into the
evening could include dinner.
This does not include food consumed at a conference that is covered by travel
reimbursement.
22
Winston Brooks
Superintendent
ALBUQUERQUE PUBLIC SCHOOLS
ACCOUNTS PAYABLE/GRANT MANAGEMENT
6400 Uptown Blvd. NE
307/310 East Tower
Albuquerque, New Mexico 87110
(505)880-3788 (505)830-0660
(505)880-3778 (505) 830-1441
Dupuy Bateman
Chief Business Officer
Alfred M. Sanchez
Director

The food (depending on the circumstances of the occasion) may be:
o Purchased from a retailer and prepared by the department or group conducting the
meeting or training.
o Brought to and served at the location by a catering company or restaurant.

Under no circumstances are alcoholic beverages to be included in the expense charged on an
APS Purchasing Card.

The food expense is reasonable in regard to the cost per person for a meal and pre-approved
by a supervisor.

Participants in any activities listed above always have the option of providing their own food.
As with all purchasing card usage, repeated and/or blatant violations of policy may result in
deactivation of your purchasing card.
*The term formal refers to a professional development activity that includes a published agenda and time
schedule, a targeted audience and registration process, and documentation of participant attendance.
cc:Peg Koshmider
Mark Heckart
23
24
Winston Brooks
Superintendent
ALBUQUERQUE PUBLIC SCHOOLS
ACCOUNTS PAYABLE/GRANT MANAGEMENT
6400 Uptown Blvd. NE
307/310 East Tower
Albuquerque, New Mexico 87110
(505)880-3788 (505)830-0660
(505)880-3778 (505) 830-1441
Dupuy Bateman
Chief Business Officer
Alfred M. Sanchez
Director
October 13, 2009
MEMORANDUM
TO:
Tami Coleman, Executive Director, Accounting
FROM:
Al Sanchez, Director, APS Grant Management/Accounts Payable
RE:
P-Card Violations
In an effort to identify, document and correct serious and/or repeated violations of purchasing card usage, I am proposing
the following process:
1.
Accounts Payable will collect and compile all purchasing card violations on a continuous basis. A spreadsheet will
be developed that includes the violation date, cardholders name and employee number, cardholder’s supervisor,
nature of the violation and action taken to correct.
2.
Appropriate AP staff will review and update the spreadsheet on a bi-weekly basis to determine materiality of
violations and recommend appropriate action.
3.
Material and/or repeated violations of purchasing card policy will be referred through the appropriate supervisory
channels for cardholder notification, corrective action and follow up.
4.
Appropriate AP staff will follow up with supervisory personnel notified of violations to document actions taken to
correct the cardholder’s inappropriate use of the purchasing card.
5.
Minor violations will be documented for audit purposes. Mass email reminders will be sent out for frequent minor
violations occurring across the district.
6.
Emergency uses of the purchasing card that fall outside of APS policy must be self-reported in writing to the
Supervisor of Accounts Payable by the cardholder prior to or as soon as possible after the card use.
My intention in proposing this process is to insure that documented action is taken to address serious violations of
purchasing card usage policy.
c: Dupuy Bateman
Patricia Leal
Peg Koshmider
25
Download