Procurement
Procurement Card Manual
University of Baltimore Procurement Card Policies and Procedures
TABLE OF CONTENTS
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
OVERVIEW OF PURCHASING CARD PROGRAM
1.1
Purpose
1.2
Benefits
1.3
The Credit Card Company
WHERE TO GET HELP
2.1
Bank of America
2.2
UB Procurement and Supply
CARDHOLDER POLICIES AND PROCEDURES
3.1
Corporate Purchasing Card Assignment Guidelines
3.2
Obtaining a Card
3.3
Keeping Your Card Secure
HOW TO USE THE PURCHASING CARD
4.1
Purchases in Person
4.2
Purchase by Phone, Fax or Mail
4.3
Returns, Damaged Goods, Credits
DOCUMENTATION
RECONCILIATION
6.1
Cardholder Reconciliation
6.2. Reviewer Reconciliation
6.3. Report of Cardholder Termination
6.4. Retention of Transaction Log
DISPUTED TRANSACTIONS
7.1. Dispute with Supplier
7.2. Dispute with Statement Item
7.3. Resolution
RETURNS, DAMAGED GOODS, CREDITS
SALES TAX EXEMPTION
CARD LIMITATIONS AND RESTRICTIONS
RENEWAL
SURRENDER OF CARD
CHANGES TO CARD PERMISSIONS
PURCHASING CARD ABUSE
FINANCIAL ACCOUNTING SYSTEM / PEOPLESOFT
RETENTION OF STATEMENTS AND RECEIPTS
AUDIT AND OVERSIGHT OF PURCHASING CARD PROGRAM
APPENDICES
A
Cardholder Agreement
B.
New Application Cardholder Information Form
C.
Cardholder Information Maintenance Form
D.
Statement of Disputed Item Form
E.
UB Tax Exempt Certificate
F.
Cardholder Transaction Log
G.
Sample Cardholder Monthly Visa Statement
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Purchasing Card User's Guide
1.
OVERVIEW OF PURCHASING CARD PROGRAM
1.1
PURPOSE
The Procurement Card program is designed to simplify the purchasing of goods and services
costing up to $5,000.00 and not available from Maryland Correctional Enterprises (formerly State
Use Industries), Sheltered Workshops. To take advantage of the program requires only that
previously existing guidelines for purchases continue to be followed, that purchases further the
business of the State and university, that purchases are authorized by the department head or his
designee, that complete and accurate documentation of purchases be maintained and reconciled to
the monthly statement, and that the purchases are made from suppliers that accept Visa.
As with all purchases it is appropriate to consider first those sources available under existing State
of Maryland and UB contracts, however, the use of the card is by no means restricted to these
contracts. With the exception of the limitations addressed in Section 3.5, use of the Purchasing
Card for any other items appropriate to the legitimate needs of the University and meeting your
Departmental guidelines is encouraged. Capital outlays for major projects are not authorized.
Purchases must be in compliance with all state laws, USM Policies and Procedures and
University of Baltimore policy.
REMINDER: THE CARD IS NOT TO BE USED FOR PERSONAL PURCHASES, OR AS
PERSONAL IDENTIFICATION, UNDER ANY CIRCUMSTANCES.
1.2
BENEFITS
The use of the Card will:
 Allow employees to obtain many goods and services much faster and easier;
 Significantly reduce paperwork and processing time in the employee's department, as well
as in Accounts Payable and Purchasing;
 Provide cost savings through consolidated payment (one monthly payment to the State of
Maryland by UB versus multiple supplier payments).
Important benefits for suppliers include:
 Receiving payment in three (3) business days.
 Elimination of after-sale invoicing and collection activities.
 No additional applications or paperwork necessary if they are already Visa merchants
1.3
THE CREDIT CARD COMPANY
The Corporate Purchasing Card program is offered through a State of Maryland Contract with
Bank of America using the Visa card. (That contract is subject to a competitive vendor selection
process and may, in the future, result in an award to a different vendor. All cardholders will be
contacted immediately if any vendor or procedure changes occur.) The terms and conditions of a
University of Baltimore Procurement Card Policies and Procedures
Master Agreement between the State of Maryland and Bank of America govern the program. In
most situations individual cardholders and departments will deal either with the University's
Purchasing Card Program Administrator (PCPA), Blair Blankinship or his Deputy (DPCPA), Dee
McGhin, in the Office of Procurement and Materials Management or directly with Bank of
America.
The responsibilities, processes and procedures in this manual are supplemental to the Corporate
Purchasing Card Program Policy and Procedures issued by the State of Maryland Comptroller’s
Office. Please contact Blair Blankinship to get a copy of the State’s Purchasing Card Program
Policy and Procedures manual.
2.
WHERE TO GET HELP
2.1
Bank of America (FCNB)
To report a lost/stolen card call 1-888-449-2273 immediately.
The cardholder must call Bank of America immediately upon discovering that the card has been
lost or stolen. Help is available 24 hours a day. Also call the University's PCPA on the first
available business day during normal business hours at 837-5714.
If you suspect fraudulent use of your card report this immediately to Bank of America and the
Procurement Office.
2.2
UB PROCUREMENT AND MATERIAL MANAGEMENT
Purchasing Card Program Administrator (PCPA): Blair Blankinship, Procurement Office, 3rd
Floor, and 1107 Cathedral Street, Phone: 837-5714; Fax: 528-8033, E-mail: bblankinship@ubalt.edu
Purchasing Card Program Manager (DPCPA): Diana McGhin, Procurement Office, 410-837-5717,
dmcghin@ubalt.edu
The PCPA & DPCPA will provide support and assistance to cardholders, process new card
applications, process changes in cardholder information (name, mailing address, increase or
decrease in limits, etc), review transaction logs and evaluate the effectiveness and propriety of the
program and cardholder transactions.
3.
CARDHOLDER POLICIES AND PROCEDURES
Note: Most forms referred to in this guide are available to cardholders upon request in electronic
format for ease of use.
3.1
CORPORATE PURCHASING CARD ASSIGNMENT GUIDELINES
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The Bank will issue Corporate Purchasing Cards to cardholders based in the signed written
approval of the agency fiscal officer or designee, or the agency head or designee. The card will be
issued in the name of the employee with the name of the agency (UB) embossed on the card. All
cardholder information must be reviewed and approved by the agency fiscal officer or designee
prior to submitting the card request form to the PCPA for entry into the Bank card issuing process.
The cardholder, the Reviewer (cardholder’s manager), the agency fiscal officer or designee and the
PCPA must complete and sign a State of Maryland Corporate Purchasing Card Cardholder
Agreement Form (Exhibit A) indicating compliance with the program policy and guidelines.
The individual who is to receive the Corporate Purchasing Cards from the bank must be
independent of the agency PCPA duties. The agency PCPA must not be the one to submit
corporate Purchasing Card applications and receive the cards in the mail from the card vendor.
The following guidelines will apply to the assignment of the Corporate Purchasing Cards:







3.2
Limited to State of Maryland Employees
Limited to employees who have not had personnel incidents, which impact upon the use of
the card;
Limited to employees specifically approved by the appropriate University of Baltimore
department heads and the Asst. V.P. for Administration, or his designee,
Limited to employees who sign a Corporate Purchasing Card agreement and who will be
subject to personnel discipline procedures in the event of abuse or failure to comply with
established guidelines
Requires PCPA, Department Head and Agency Fiscal Officer or designee approval of
assignment of card.
Monthly credit card limits should be consistent with the needs of the using department. The
PCPA reserves the right to adjust monthly credit limits downward if the credit limit for a
card is consistently above the peak monthly spending requirements for the cardholder.
Campus Units may request an increase or reduction of a monthly card limit at any time.
Adjustments can normally be made within 24 hours.
Cards no longer in use or where no purchasing activity has been recorded for an extended
period of time must be cancelled and cards destroyed by the PCPA.
OBTAINING A CARD
Individual Departments and Schools will establish criteria for recommending individuals that will
have cardholder authority and responsibilities.
The Requestor should contact the PCPA or DPCPA to obtain a Cardholder Agreement (Appendix
A) and a New Application Cardholder Information Form. The requesting department or school
executes the forms and signatures are received from the requestor, their manager and Associate VP
for Business & Finance, James Williamson or his designee. The executed forms are then sent to the
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PCPA. If approved, the PCPA will enter the Cardholder information on-line into the WORKS
System (Bank of America System). BANK OF AMERICA will forward the card to the PCPA.
3.3
KEEPING YOUR CARD SECURE
Always keep your card in a secure place. Just as you would your personal credit card, treat it as if it
were cash. Each cardholder is directly responsible for the physical security of the card. No one
other than the designated cardholder is authorized to use it for any purpose.
4.
HOW TO USE THE PURCHASING CARD
Please note that the cardholder is the only person authorized to make purchases using his/her card.
Giving your card or card number to another person to make a purchase, using someone else's
card, or making unauthorized purchases may result in disciplinary action (including, but not
limited to, revocation of your card and/or termination of employment). The Cardholder is liable to
the University and the State of Maryland for the proper use of the card.
If a vendor you frequently purchase from does not accept Visa, please notify the PCPA so that the
vendor may be offered the opportunity to do so. All Visa merchants are required to offer the same
pricing for Visa card purchases as for any other means. Make sure that the price offered the
University is the same low price you would ordinarily receive. The card may NOT be used to
circumvent the existing contracts that offer volume discounts, e.g. office supplies contract. MBE
firms should be utilized when and where possible. You may go the web site for the Office of
Minority Affairs (http://www.oma.state.md.us/mainframe.html) to check if a firm is a
minority or to search for a certified MBE.
4.1
PURCHASES IN PERSON
4.1.1 Follow the same internal procedures you have always used specific to UB and your
department to obtain authorization to make the purchase.
4.1.2 Determine whether the Purchasing Card is the most appropriate tool to use for this purchase
(check the list to make sure it's not a restricted item, and determine whether a State or University
contract is available).
4.1.3 Be certain that the total amount (including all shipping, handling, postage, freight, etc.) will
not exceed your card's single purchase limit or any other limits that your department may have set.
4.1.4 Take reasonable steps to determine that the price quoted is the best you can obtain.
4.1.5 Advise vendor that UB is tax exempt - the University’s tax exempt number is printed on the
face of the card (note that all State agencies have the same tax exempt number).
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4.1.6 Obtain a detailed receipt at the time of purchase clearly identifying each item purchased. If
you are unable to get a receipt then a purchase requisition or memo to the file should be provided
as backup for the statement and log.
4.1.7 Follow your department's instructions regarding recording the purchase, including use of
Appendix C, Cardholder Transaction Log, or an equivalent form, and keep all receipts with the Log
in a secure place. If the item ordered is a sensitive item, be sure to include the serial number on the
log and a transfer form to show the purchase in the correct PeopleSoft Account.
4.1.8 When receiving the goods, whether via direct delivery or in person, always retain all boxes,
containers, special packaging, packing slips, etc. until you are certain you are going to keep the
goods. The Cardholder is responsible for verifying quantity and condition of the goods upon
arrival. Refer to Section 4.3 for instructions about returning an item. Include the location for all
sensitive items.
4.1.9 Seek out certified Minority firms to utilize. (Web site for Minority Directory
http://www.oma.state.md.us/mainframe.html)
4.2
PURCHASES BY TELEPHONE, FAX OR MAIL
4.2.1 TELEPHONE
A written record must be made when placing a telephone order. The Cardholder Transaction Log
(Appendix C) may be used to record this information or a separate record may be kept. The
Activity Log must be substantially the same (include the same information and signatures) as the
sample in Appendix C. Store this record in the same manner that you store receipts. This
information will be invaluable when reconciling your account and must be available for audits.
ONLY the cardholder is authorized to place a phone order. You may, when necessary, have
someone else pick up the goods (the person picking up the items should only sign shipping or
receiving papers, NOT the credit card slip).
When you call, state that you are calling from UB and that you will be making your purchase on a
VISA Card. Emphasize that the University is exempt from sales tax (See Section 3.3 and
Appendix B). Request that an itemized sales slip, itemized cash register receipt, itemized repair
order and/or itemized packing slip is sent with the purchase. Retain this receipt/packing slip with
your record of the purchase. Original documentation (itemized receipts) is required for all
purchases and credits.
Record the name of the person taking the order, place the order, and give the supplier your
Purchasing Card number and expiration date.
To Ship Items: Remember to give the supplier your name, department name, phone number, and
complete delivery instructions as follows if you are not picking up the goods. It is recommended
that you have the goods shipped directly to your campus address via UPS, Federal Express, or other
method suitable for the items purchased.
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4.2.2 FAX, INTERNET AND MAIL
Follow the applicable steps in Section 4.l and 4.2 above. Retain a copy of the order as faxed, emailed or mailed and the confirmation (if available) for your records. If an order is placed via the
internet, print a copy of the order page as documentation for your purchase log.
4.3. The cardholder statement you receive is for your information and audit purposes only.
Payment is the responsibility of UB and the State of Maryland. Use of the purchasing card will
in no way affect or change your personal credit history.
5.
DOCUMENTATION
The cardholder is responsible for ensuring that purchases are properly documented.
Documentation is required for each purchase and credit. Acceptable documentation includes the
itemized Purchasing Card Log entry and at least one of the following:
 Itemized sales slip, or
 Itemized Packing Slip, or
 Itemized cash register receipt, or
 Itemized repair order
The documentation must itemize or list each item purchased.
A monthly statement from the card vendor (Bank of America) will be mailed to the cardholder.
The monthly cycle typically ends on the 25th of each month.
Each cardholder must maintain an “Activity Log” for recording each purchase and/or credit made
with each Purchasing Card. The Activity Log must be substantially the same (include the same
information and signatures) as the sample in Appendix C
6.
RECONCILIATION
6.1. CARDHOLDER RECONCILIATION
After receiving the statement from the bank, the cardholder must match the activity log and the
documentation for every purchase or credit to the items listed on the statement. Insure that
documentation is sufficient to allow for the proper recording of expenditures in the Comptroller’s
Statewide Accounting and Reporting System. If documentation is missing, reasonable attempts
should be made to obtain a copy of the appropriate documentation from the vendor referenced on
the bank statement. When the documentation is received, it should be reviewed and certified as
received or reported as a disputed item to the bank.
A pattern of missing documentation will result in the loss of Purchasing Card privileges.
The cardholder should then add a description to the transaction file in PeopleSoft. The cardholder
may also change the Account and/or Department on the transaction from the default information to
the correct Account or Department. The Cardholder should then change the approval flag from
Initial to Verified. Refer to PeopleSoft Procedures for more information.
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6.2. REVIEWER RECONCILIATION
When completed, the statement, the properly authorized log, and documentation for every purchase
and/or credit will be forwarded to the cardholder’s Reviewer for review and signature. The
Reviewer, who should be the cardholders supervisor, must:
 Certify that the cardholder(s) is under their supervision.
 Certify that they have delegated the authority to purchase supplies and services on behalf of
the University of Baltimore, using the State of Maryland Corporate Purchasing Card,
provided that the amount of any single purchase does not exceed $5000.00, that no
employee travel costs and/or capital outlay cost are authorized, that no personal purchases
will be made with the card, and that cash advances are strictly prohibited.
 Certify that they have reviewed the cardholders credit card statement and verified that the
charges made are appropriate charges for the unit, that the charges are for the benefit of the
University of Baltimore and are not personal purchases. Verify, to the best of their
knowledge and belief, that all purchases have been made in accordance with applicable
laws and regulations, including, but not limited to, the State of Maryland Corporate
Purchasing Card Program Policy and Procedures, the UB Purchasing Card User's Guide,
and the UB Purchasing Policies and Procedures.
 Certify their understanding and agreement that failure to follow established procedures may
result in disciplinary actions against the Reviewer, including loss of leave time, suspension
and/or termination of employment, fine, and/or criminal prosecution.
 The signed log and documentation should be sent to Procurement within three days after the
closing date each month.
The Reviewer should also review the statement information in PeopleSoft to ensure that it has been
entered accurately, and that changes to Account numbers and/or Department numbers is accurate.
After the statement has been checked, the reviewer should change the approval flag from Verified
to Department Approved.
6.3.
If the card is lost or stolen, or if the cardholder leaves employment within the
Department/Unit for any reason (including retirement) the Reviewer must immediately
notify Bank of America and the Purchasing Card Program Administrator.
6.4.
The log will then be sent to the PCPA (Dee McGhin, Procurement and Material
Management) for review. The Documentation is then sent to the Comptroller’s Office for
retention. The reconciled activity logs, receipts or other supporting documentation and
statements will be retained for five years.
7.
DISPUTED TRANSACTIONS
Disputed transactions fall into two broad categories - those resulting from a supplier's refusal to
take back a defective or improperly shipped item and those related to discrepancies between the
cardholder's records and the monthly VISA statement. All disputes can be covered by the twelve
items listed on the Cardholder Statement of Disputed Item Form (Exhibit E). These are:
1.
Unauthorized transactions
2.
Alteration of amount from that shown on the sales draft.
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3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
7.1.
Merchandise not received (order still valid).
Defective or Wrong Merchandise.
Recurring charges after Cancellation.
Recurring charges already paid by other means.
Credit appears as charge.
Credit From Merchant Not Received.
Hotel Reservation Cancelled (This is not applicable to UB)
Double or Multiple Charges
Do Not Recall Transaction
Other
DISPUTE WITH SUPPLIER
If you have a problem involving a dispute with a supplier (such as defective items or you claiming
that an item was not ordered and the supplier claiming that it was), every effort should be made to
resolve the problem directly with the supplier. If you are unable to obtain satisfaction from the
supplier, complete the Statement of Disputed Item Form (Exhibit D) and forward it to the PCPA.
Be sure to describe the problem and the efforts you have made in attempting to resolve it. The
PCPA will review the form and submit it to Bank of America.
7.2.
DISPUTE OF STATEMENT ITEM
Any item that appears on the monthly Visa statement from Bank of America may be disputed,
provided the disputed transaction is reported to Bank of America using the Statement of Disputed
Item Form within 30 days of the disputed
statement's closing date. It is recommended that such items be reported immediately upon receipt
of the statement in question. Complete the form and forward it to the PCPA.
7.3.
RESOLUTION
During Bank of America's investigation they will issue a credit to the Purchasing Card account in
question for the disputed amount. When the investigation is complete you will be notified of the
resolution. If you are not satisfied
with this resolution, please contact the PCPA immediately.
8.
RETURNS, DAMAGED GOODS, CREDITS
If goods purchased with the Purchasing Card need to be returned the cardholder should work
directly with the supplier (vendor). Here are some tips:
8.1. Always retain boxes, containers, special packaging, etc. until you are certain you are going
to keep the goods. Some items, such as software or fragile pieces, cannot be returned without the
original packaging materials.
8.2. Read all enclosed instructions carefully. Often a phone number and their instructions are
included on the packing slip and/or receipt.
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8.3. Many suppliers require you to obtain a "Return Authorization Number" before they will
accept a return. If you neglect to get this number when it is required the package may be refused
and/or no credit issued to your account.
8.4. In some cases there may be a restocking fee (usually a percentage of the purchase price). If
the supplier is completely responsible for the error or problem you should not have to pay this, or
any other fee. However, if they are not fully responsible you may have to pay it. You may use the
Purchasing Card to pay this fee as long as it does not exceed any of the limits.
8.5. Lastly, make sure in reviewing your monthly statement that a credit was issued for the
returned item(s). If return is not authorized or if it is not properly credited, refer to Section 6,
Disputed Transactions, for instructions for resolving the problem.
9.
SALES TAX EXEMPTION
The University, as an agency of the State of Maryland, is generally exempt from State sales tax.
The University's tax exempt number, 30002563 (same for all State of Maryland agencies) is printed
on the face of the card. Most in-state and out-of-state suppliers honor this exemption. If required by
the vendor a copy of the University's tax exempt certificate (Appendix B) may be provided. Please
contact the PCPA at 837-5714 or the DPCPA at 837?5717, if you need additional help regarding
sales taxes.
10.
LIMITATIONS SPECIFIC TO YOUR CARD
All Purchasing Cards have a $5000.00 Single Purchase Limit unless a lower limit has been
imposed by your Department/School. As with current purchasing regulations, splitting purchases
to meet this limit is prohibited. Departments/Schools may set additional restrictions relating to
monthly dollar limits and daily and monthly limits on the number of transactions.
10.1. LIMITATIONS ON ALL CARDS
There is also a Merchant Category Code (MCC) restriction built into the program by the State
Comptroller's Office that specifically restricts certain types of purchases. This restriction will be
automatically invoked during the purchase authorization process. If a Department/School wishes to
place additional restrictions by MCC, contact the DPCPA for assistance.
10.2. Group Restrictions apply to the following Merchant Category Code Groups (MCCG)
related to Employee Travel Expenses:



Airlines- MCC Group #22 - Total Group Restriction (All Airlines). The contract travel
agencies can charge this expense to the university's account.
Trains - or other travel charges - Total Group Restriction. You must use your personal
credit card or pay cash and be reimbursed through the travel expense form.
Automobiles - MCC Group #23 - Total Group Restriction (Automobile Rentals) N.B. You
must use your personal credit card or pay cash and be reimbursed through the travel
expense form.
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

Lodging- MCC Group #24 - Total Group Restriction (Hotels, Motels, etc.) N.B. You must
use your personal credit card or pay cash and be reimbursed through the travel expense
form.
Transportation - MCC Group #25 - Total Group Restriction (Railroads, taxis, buses, etc.)
N.B. See travel regulations for specifics on how to be reimbursed.
10.3. Specific Restrictions apply to the following MCCC.





Service Providers - MCC #6010 through 7033 - Total Group Restriction (Financial
Institutions, Securities Brokers, Timeshares, etc.)
Personal Service Providers - MCC#7221 through 7299 - Group Restrictions on
(Photographic Studios, Beauty and Barber Shop, Shoe Repair-Shine Shops, Funeral
Services and Crematories, Dating and Escort Services, Etc.) Cardholder questions regarding
specific types of transactions should be addressed to the Agency PCPA.
Amusement and Entertainment - MCC #7832 through 7997 and 7999 - Group Restrictions
on (Motion Picture Theaters, Bowling Alleys, Video Game Clubs, Betting, Golf, Recreation
Services, etc.)
Contracted Services - 1099 Vendors (Unincorporated service providers).
Miscellaneous - Specific restriction by MCC as follows:
- Drinking Places (Alcoholic Beverages) MCC #5813
- Eating Places Restaurants MCC#5812
- Fast Food Restaurants MCC #5814
- Package Stores (Beer, Wine & Liquor) MCC #5921
10.4. OTHER ITEMS EXCLUDED BY POLICY, BUT NOT MCC CODE
It is difficult to code the card so finitely that it precludes specific items. Therefore, although some
vendors may accept the card for certain purchases (i.e. office supplies are acceptable; however, that
store may also carry computers, furniture, etc.), purchasing of the following items are specifically
prohibited:




Appliances (refrigerators, coffee makers, stoves, etc.)
Food of any kind
Guns and ammunition
Computer components and accessories such as scanners, printers, zip drives, etc. (Claire
Petrides or George Weitzel must approve all computers and computer related items.)
No purchases for these groups and/or items are allowed under the Purchasing Card Program.
Cash Advances are strictly prohibited! Any services that may be IRS Form 1099 reportable
are NOT authorized.
NOTE: DO NOT SIGN ANY VENDOR CONTRACT AGREEMENT WHEN USING THIS
CARD UNLESS APPROVED IN ADVANCE BY THE OFFICE OF PROCUREMENT AND
SUPPLY
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11.
RENEWAL
The PCPA will insure that all cards are re-issued prior to their scheduled expiration dates. The
Department/School is encouraged to review the previous year's card usage prior to this time.
Additional records regarding usage can be made available by the PCPA. The Department/School
may terminate card usage at any time.
12.
SURRENDER OF CARD
Your card remains the property of Bank of America or the successful contractor and must be
surrendered immediately upon termination of employment or upon request for any reason by an
authorized person (such as your supervisor or the DPCPA). The card must be cut into a minimum
of two pieces when surrendering it. Surrendered cards are to be forwarded to the PCPA.
13.
CHANGING CARD LIMITS & UPDATING CARDHOLDER OR RECONCILER
INFORMATION
Card limits and other information such as address, phone, name of the Reconciler, etc., may be
changed by the appropriate departmentally authorized person. Exhibit C should be completed,
executed by the cardholder, and the Assoc. VP for Business & Finance, James Williamson, or his
designee and sent to the PCPA for action.
14.
CORPORATE PURCHASING CARD ABUSE
14.1. If an employee abuses the Corporate Purchasing Card privilege or the provision of the
Corporate Purchasing Card agreement, the card may be forfeited and cancelled and the employee is
subject to disciplinary action up to and including dismissal. The employee may also be ineligible
for restoration of Corporate Purchasing Card privileges.
14.2 In addition to the sanctions described above, the State reserves the right to refer instances of
abuse that violate other statutes to the appropriate law enforcement agency.
14.3 The State reserves the right to collect from the employee, the cost of any purchases that do
not further the business of the State. The collection may be accomplished through payroll
deduction or any other collection process.
14.4 The Bank of America/Visa Liability Waiver Program requires the State of Maryland to
initiate termination proceedings as soon as documented evidence of cardholder abuse has been
discovered and verified. The Agency PCPA and/or the Agency Fiscal Officer or designee shall
notify Bank of America to cancel the cardholder card within two (2) days of the documentation and
verification of cardholder misuse. Furthermore, specific forms supplied by Bank of America/Visa
must be completed and filed with Bank of America/Visa by the PCPA when abuse occurs. These
forms and instructions are available from the bank (reference Visa Liability Waiver Program).
15.
FINANCIAL ACCOUNTING SYSTEM / PeopleSoft STATEMENTS
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All charges that were received by UB during the billing cycle will be charged to a single
PeopleSoft default Account, Department Fund and Program and will appear on the Financial
Account System statement(s) each month. These transactions should be reviewed against the
reconciled Bank of America VISA statement and any discrepancies and resolved with the Accounts
Payable Department.
Cardholders and Reviewers will need to log-into PeopleSoft each month, after the monthly
statements are posted, and verify transactions entered that month. A description will be added to
the PeopleSoft detail lines. That detail will be carried forward to the Unit’s Financial Reports.
The Procedure for (cardholder) verifying and (Reviewer) approving Purchasing Card statements in
PeopleSoft is attached as Appendix H.
16.
RETENTION OF STATEMENTS & RECEIPTS
Receipts and statements are to be retained for five (5) years after fiscal year end, either in the
Account's Payable department or in departmental archives that can be readily accessed. Should the
department wish to keep a back up copy they may do so.
17.
AUDITS and CORPORATE PURCHASING CARD OVERSIGHT
Periodic audits of each cardholder's records (i.e. Cardholder Transaction Log, receipts, reconciled
statements) will be performed by members of either or both UB Financial Services and
Procurement and Materials Management areas. Any or all of the entities that currently perform
such functions on behalf of UB, UMS, State of Maryland, and the Federal Government may
conduct additional audits.
The purpose of these audits is to ensure compliance with all of the guidelines, policies, and
procedures governing this program. These guidelines are derived from State of Maryland, UB, and
Bank of America requirements.
The Maryland State Comptroller’s Office, General Accounting Division is responsible for the
statewide contract administration of the Purchasing Card Program. The General Accounting
Division (GAD) will issue overall policy guidance, pay the Bank for all purchase transactions, and
post charges and credits to the UB central financial accounting system (PeopleSoft). GAD reviews
transactions and routinely requests verification of documentation and propriety of individual
cardholder transactions. The responsibility of the program rests with the assigned PCPA. The
Comptroller’s Office will primarily coordinate program activities through the PCPA.
________________________
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University of Baltimore Procurement Card Policies and Procedures
APPENDIX A - CARDHOLDER AGREEMENT
UB/STATE OF MARYLAND
CORPORATE PURCHASING CARD PROGRAM
I, ________________________(Printed/typed Name), hereby request a Corporate Purchasing Card. As a cardholder,
I agree to comply with the following terms and conditions related to the use of the card:
1.
I understand that I am being delegated the authority to purchase supplies and services on behalf of the
University of Baltimore, using the State of Maryland Corporate Purchasing Card, provided that the amount of any
single purchase does not exceed $5000.00, that no employee travel costs and/or capital outlay cost are authorized,
and that cash advances are strictly prohibited.
2.
I agree that this card will be used for approved purchases only and, further, that I will not charge any
personal purchases to this card. All purchases must be made in accordance with applicable laws and regulations,
including, but not limited to, the Code of Maryland Regulations (COMAR), the State of Maryland Corporate
Purchasing Card Program Policy and Procedures, the UB Purchasing Card User's Guide, and the UB Purchasing
Card Policies and Procedures. I understand that my failure to follow established procedures may result in
disciplinary actions against me, including loss of leave time, suspension and/or termination of employment, fine,
and/or criminal prosecution.
3.
I agree to return the card immediately upon suspension and/or termination (including retirement) or upon
reassignment to another Agency or cost center. Also, I agree to return the card immediately upon request of my
supervisor and that disciplinary actions referred to in paragraph 2 would also apply for failure to do so.
4.
If the card is lost or stolen, I agree to immediately notify Bank of America and the Purchasing Card
Program Administrator.
STATEMENT of COMPLIANCE
I certify that I shall purchase supplies or services in accordance with applicable COMAR, State of Maryland, and
UB Corporate Purchasing Card policy and procedures. I certify that, to the best of my knowledge and belief, all of
my statements are true, correct, complete, and made in good faith, and subject to State of Maryland Code of
Maryland Regulations and all other applicable laws and regulations;
I further acknowledge and certify that I shall be personally responsible for any unauthorized Corporate Procurement
Card purchase, including any erroneously charged and paid Maryland State Sales Tax. I hereby authorize the State
to deduct from my payroll check and from any other payments to me the amount of such unauthorized purchases
made on the Corporate Purchasing Card issued to me.
_____________________________
Employee Signature/Date
_________________________
School/Department
____________________________
Employee S.S. Number
_________________________
FRS Account Number
_____________________________
Manager's Signature*/Date
_________________________
Cardholder Office/Address
_____________________________
Procurement Card Program Adm.
Signature/Date
_________________________
Agency Fiscal Officer
Signature/Date
* Must be the person responsible for signing the reconciliation sheet each month.
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University of Baltimore Procurement Card Policies and Procedures
APPENDIX B - REVIEWER AGREEMENT
UNIVERSITY OF BALTIMORE
CORPORATE PURCHASING CARD PROGRAM
I, _______ (Printed/typed Name), hereby delegate to ______ (Cardholder’s name – list below if more than one) the
authority to make purchases for The Department of _____ (Department/Unit name) by using the Corporate
Purchasing Card. As a reviewer, I agree to comply with the following terms and conditions related to the use of the
card:
1. I certify that the cardholder(s) listed on this form are under my supervision.
2. I understand that I am delegating the authority to purchase supplies and services on behalf of the University
of Baltimore, using the State of Maryland Corporate Purchasing Card, provided that the amount of any
single purchase does not exceed $5000.00, that no employee travel costs and/or capital outlay cost are
authorized, that no personal purchases will be made with the card, and that cash advances are strictly
prohibited.
3. I agree to review the cardholders credit card statement each month and to verify that the charges made are
appropriate charges for the unit, that the charges are for the benefit of the University of Baltimore and are
not personal purchases. I will also verify that all purchases have been made in accordance with applicable
laws and regulations, including, but not limited to, the State of Maryland Corporate Purchasing Card
Program Policy and Procedures, the UB Purchasing Card User's Guide, and the UB Purchasing Policies and
Procedures. I understand that my failure to follow established procedures may result in disciplinary actions
against me, including loss of leave time, suspension and/or termination of employment, fine, and/or
criminal prosecution.
4. If the card is lost or stolen, or if the card holder leaves employment within the Department/Unit for any
reason (including retirement) I agree to immediately notify Bank of America and the Purchasing Card
Program Administrator.
STATEMENT of COMPLIANCE
I certify that I shall review all charges made each month in accordance with applicable COMAR, State of Maryland,
and UB Corporate Purchasing Card policy and procedures. I certify that, to the best of my knowledge and belief, all
of my statements are true, correct, complete, and made in good faith, and subject to State of Maryland Code of
Maryland Regulations and all other applicable laws and regulations.
__________________________________________________ _________________________
Reviewer Signature
Date
School/Department
Cardholders receiving Delegation of Authority (if more than one)
________________________________________
_______________________________________
________________________________________
_______________________________________
________________________________________
_______________________________________
________________________________________
_______________________________________
____________________________________________________________________
Procurement Card Program Adm. Agency Fiscal Officer Signature/Date
________________________
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