JUSTICE ADMINISTRATIVE
COMMISSION
PURCHASING CARD GUIDELINES
Purchasing Card Program Administrator
Lorelei Seber
OVERVIEW ..................................................................................................................... 3
1.0
General Program Guidelines ................................................................................ 4
1.1
Card Issuance and Cancellation ....................................................................... 4
1.2
Limits and Restrictions ...................................................................................... 4
1.3
Allowable and Disallowable Purchases ............................................................. 5
1.4
Designated Travel Cards .................................................................................. 6
1.5
Reports ............................................................................................................. 6
2.0
Cardholder Guidelines .......................................................................................... 7
2.1
Training ............................................................................................................. 7
2.2
Cardholder Misuse ............................................................................................ 7
2.3
Security ............................................................................................................. 7
2.4
Lost or Stolen Cards ......................................................................................... 8
2.5
Termination of Employment .............................................................................. 8
2.6
Financial Disclosure .......................................................................................... 8
2.7
Purchasing Rules .............................................................................................. 8
2.8
Tax Exemption .................................................................................................. 9
2.9
Credits .............................................................................................................. 9
2.10 Disputes and Erroneous Charges ..................................................................... 9
2.11 Purchase Denied at Point of Sale ................................................................... 10
2.12 Commodity Purchases .................................................................................... 10
2.13 Travel Purchases ............................................................................................ 10
2.14 Car Repairs ..................................................................................................... 12
2.15 Receipts .......................................................................................................... 12
2.16 Reward Cards ................................................................................................. 13
3.0
Agency Purchasing Card Program Administrator ............................................... 14
3.1
Responsibilities ............................................................................................... 14
4.0
Supervisors, Approvers, and Other Roles .......................................................... 15
4.1
Responsibility of Agency Administrator ........................................................... 15
4.2
Approvers........................................................................................................ 15
4.3
Reconciler ....................................................................................................... 16
4.4
Payer .............................................................................................................. 17
5.0
Definitions ........................................................................................................... 18
6.0
Forms ................................................................................................................. 19
JAC Purchasing Card Program Guidelines
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OVERVIEW
The procedures contained in this manual apply to the Justice Administrative Commission
(JAC) and the agencies administratively served by JAC. This includes the offices of State
Attorney, Public Defender, Capital Collateral Regional Counsel, and Criminal Conflict and Civil
Regional Counsels, as well as the Statewide Guardian ad Litem Program. The JAC also
provides compliance and financial review of the court appointed attorney due process costs.
The purchasing card (PCard) has streamlined the purchasing process, improved management
reporting, and reduced the cost of making small dollar purchases.
The PCard works just like a personal or corporate credit card. It can be presented to any
merchant that accepts VISA. The difference with the purchasing card is that all transactions
are posted to the PCard Module in FLAIR, approved by the office that incurred the charge, and
then approved by JAC.
The benefits of using the PCard for small dollar purchases are:
Cardholder Benefits
 Convenience of purchasing without purchase orders.
 Quicker delivery of goods or services.
 Larger list of merchants from which to purchase.
Agency Benefits
 Simplifies the purchasing process for small dollar purchases.
 Lowers the overall transaction processing cost per purchase.
 Allows increased accountability.
Merchant Benefits
 Expedites payment to the merchant.
 Reduces paperwork.
 Lowers risk for nonpayment.
The JAC Purchasing Card Agency Plan has been established to provide general program
knowledge and overall guidance for the PCard Program. The Purchasing Card Guidelines
provide more detailed procedures, guidance, and assistance. Copies of the JAC Purchasing
Card Agency Plan and Purchasing Card Guidelines are available through the JAC PCard
Administrator.
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1.0 General Program Guidelines
1.1
Card Issuance and Cancellation
The Purchasing Card Administrator is responsible for the issuance and cancellation of all
cards. Purchasing cards are limited to agency employees.
Purchasing Cards are issued following:
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Completion and approval of a Cardholder Profile.
Completion of Purchasing Card Training.
Completion of the Purchasing Card Exam.
Completion of a Cardholder Agreement.
Purchasing Cards are cancelled for the following:
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Cardholder terminates employment for any reason.
Cardholder’s job status changes such that they no longer require a purchasing card.
Cardholder reports the loss or theft of the purchasing card.
Cardholder misuse of the purchasing card.
If a purchasing card is cancelled, it must be destroyed by cutting it down the magnetic strip.
The destroyed card should be taped to the Cardholder Termination/Transfer Replacement
Card Form and returned to the JAC Purchasing Card Administrator.
1.2
Limits and Restrictions
Spending Limits
Spending limits are determined by the Elected or Appointed Official and/or Agency
Administrator. Each purchasing card is tailored to meet the needs of the cardholder. The card
limit controls are as follows:
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Credit Limit – the amount a cardholder can spend in either a billing cycle or monthly.
o Billing Cycle – begins the 5th of the month and ends on the 4th of the following
month.
Daily Limit – the amount a cardholder can spend per day.
Single Transaction Limit – the amount a cardholder can spend on a single transaction.
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Single Transaction Limit
Single transaction limits exceeding $1,000 require proper justification be submitted with the
Cardholder Profile Form and approved by the Elected or Appointed Official or their designee.
Single transaction limits greater than $20,000 require submission of a Financial Disclosure
Form to JAC’s Human Resources. New card limits may not exceed $25,000. Cardholders
are prohibited from splitting transactions to bypass their single transaction limits.
Merchant Category Codes (MCC)
The MCC are assigned by VISA to a merchant. It identifies the primary type of goods or
services they provide. The MCC are used to restrict designated types of merchants from the
purchasing card. The restrictions are imposed at the point of sale. If a blocked merchant
requests authorization for a transaction, it will be declined.
Card Classes
Purchasing Cards are identified by three card classes. This allows offices the flexibility of
restricting the types of purchases made by their cardholders. Cards can be issued in one of
these three classes:
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1.3
Class “A” allows the cardholder to make travel related charges only.
Class “B” allows the cardholder to make commodity purchases only.
Class “C” allows the cardholder to make both travel and commodity purchases.
Allowable and Disallowable Purchases
Standards have been established by JAC for allowable and disallowable purchases. These
standards fall within the statewide guidelines. The MCC Listing details allowable and
disallowable merchants.
Allowable purchases consist of a broad range of items that include, but are not limited to:
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Commodities necessary in order for the department to carry out its statutory duties.
Travel purchases to conduct state business (airline tickets, car rentals, lodging
accommodations, etc.)
Disallowable purchases include:
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Fuel.
Cash advances.
Food.
Entertainment, non-work or personal use.
Employee moving expenses.
Third party payments unless no other form of payment is accepted.
Charges for non-state employees (with the exception of designated travel cards used
for witness travel).
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1.4
Items used generally for the personal convenience of employees (portable heaters,
fans, refrigerators, microwaves, coffee pots, clocks, lamps, or picture frames for private
offices, etc.).
Surcharges or convenience fees are prohibited.
Membership Dues.
Performance Awards/Plaques, etc.
Late payment of invoices that are subject to interest penalty.
Designated Travel Cards
Agencies are permitted to designate a “travel agent” to make travel arrangements for
employees that do not travel often enough to necessitate their own Purchasing Card and/or
witnesses for a trial.
The Agency Administrator must notify JAC who will be the designated travel agent for their
office. The “travel agent” is required to follow state travel rules and regulations for employees
as well as witnesses. The agent is also responsible for obtaining proper documentation
needed for approving and reconciling the charge(s).
Each traveler’s expense shall be charged separately and the approver shall record the
traveler’s social security number in the sub-vendor field within the Purchasing Card Module. If
a vendor requires a single transaction for a purchase made on behalf of multiple individuals,
then the approver shall submit to the JAC Purchasing Card Administrator a breakdown of the
names and amounts to be corrected in Departmental FLAIR. If the traveler is an employee the
number should begin with the letter E. If the traveler is not an employee, the Subvendor ID
should begin with an S or F and include the sequence number from the Vendor State file. All
travelers must be in either the Vendor Employee or the Vendor State file.
The travel agent must receive a copy of the travel reimbursement form to ensure that the
traveler does not claim charges paid by the purchasing card. A copy of the travel
reimbursement form and all supporting documentation must be submitted to be included with
the reconciliation discussed in 4.3 below.
1.5
Reports
The Purchasing Card Module updates information on purchasing card transactions daily.
Reports are generated regarding the transactions. This information can be used by:
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Cardholders to validate charges or credits.
Supervisors or approvers to monitor and/or approve purchases being made.
Purchasing Card Administrator to track daily activity.
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2.0 Cardholder Guidelines
The most important participant in the PCard Program is the cardholder. The cardholder is the
key element in making the program successful.
2.1
Training
Cardholder training is critical. It ensures that the cardholder understands the policies and
procedures of the Purchasing Card Guidelines. All cardholders must complete training before
they are issued a PCard.
Once training is complete, the cardholder signs the cardholder agreement. The cardholder
agreement validates that the cardholder has received training and a copy of the Purchasing
Card Guidelines. It confirms that the cardholder understands the Purchasing Card Guidelines
and is aware of potential disciplinary action due to abuse or misuse.
2.2
Cardholder Misuse
Each cardholder is responsible for the purchases made on their PCard. They are
required to adhere to applicable Florida laws, rules, and regulations, as well as these
guidelines. Cardholders are expected to use good and reasonable judgment when
making purchases.
Use of the PCard is a privilege based on trust. A cardholder is trained and understands
the penalties for abuse of the PCard. The PCard is for official state business use only
and the purchase of personal or disallowable goods or services is strictly prohibited.
Misuse of the PCard may result in disciplinary action up to and including termination of
employment and prosecution to the extent permitted by law.
Cardholders will be required to reimburse the department, including sales tax, for any
purchases that are found improper or not for official business use.
2.3
Security
The security of each PCard is the cardholder’s responsibility. Every precaution should be used
to protect the account number. The account number should never be left in a conspicuous
location. The cardholder should mark out all but the last four digits of the account
number from receipts and other documentation before submitting to the approver for
those receipts that include the full account number.
Use of the PCard is restricted to the authorized cardholder whose name appears on the
face of the card and may not be loaned to any other person. The account number that
appears on the PCard must not be given to any individual other than the merchant from whom
the cardholder is making a purchase.
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2.4
Lost or Stolen Cards
If the PCard is lost or stolen, the cardholder must immediately notify the JAC PCard
Administrator during business hours or Bank of America Commercial Card Customer
Service at 1-888-449-2273 after hours.
A cardholder should never order a replacement card from Bank of America. Instead, the
JAC PCard Administrator will order the replacement card through the FLAIR Purchasing Card
Module.
The cardholder should notify all merchants who have the PCard number on file to update its
records to reflect that the PCard was lost, stolen, or cancelled.
2.5
Termination of Employment
A cardholder should discontinue use of the PCard immediately upon notification of termination
of employment. This will allow sufficient time for receipts to be submitted and outstanding
charges to be processed before leaving employment. Failure to do so may result in charges
not being reconciled.
2.6
Financial Disclosure
Cardholders who are authorized to make purchases over $20,000 will be required to comply
with financial disclosure requirements. Also, cardholders who expend federal funds will need
to meet the requirements set forth by the federal grantor.
2.7
Purchasing Rules
The PCard is only a method for making payments. Existing Florida laws governing
purchasing, accounts payable, records retention, and other applicable laws must still be
followed.
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Budget Availability
It is the responsibility of each cardholder to ensure that the proposed purchase is
budgeted in his or her agency’s spending plan.
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State Term Contracts
Unless specifically approved by the Agency Administrator or their designee, it is
required that State Term Contract vendors be used when purchasing commodities that
are available from State Term Contracts.
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2.8
Minority Merchants & Recycled Material
Cardholders are strongly encouraged to use State of Florida certified minority
merchants and purchase commodities that are made of recycled material when
possible. The FLAIR Purchasing Card Module will pull information from the merchant
file to report purchases made from Florida certified minority merchants. The module will
also have a data field that will be used to indicate if the purchase qualifies as a “recycle
purchase.”
Tax Exemption
Purchases made in Florida and for use in Florida, are exempt from Florida sales tax. Although
the tax-exempt identification number is printed on the face of the purchasing card, cardholders
are also given a Consumer’s Certificate of Exemption to use if additional documentation is
needed. Purchases made in other states are subject to that state’s sales tax. The cardholder
must be diligent when dealing with the merchant regarding taxes. If the merchant cannot
deduct the sales tax because of pre-set controls within their computer systems or will not
honor the exemption, the cardholder may continue with the purchase but should attempt to get
a refund. If the merchant refuses to refund, the cardholder must note the refusal on the
receipt. The cardholder cannot dispute taxes with Bank of America.
2.9
Credits
If a cardholder returns merchandise, a credit should be issued to the cardholder’s PCard and a
credit receipt obtained. Under no circumstances should a cardholder receive cash or a
credit voucher. The cardholder or approver is responsible for reviewing the FLAIR
Purchasing Card Module to ensure that credits are received and, if not, file the appropriate
paperwork for disputed items.
Cardholders should avoid merchants with restrictive
merchandise return policies.
2.10 Disputes and Erroneous Charges
If there is a problem with a purchase or transaction, the cardholder must first attempt to reach
a resolution directly with the merchant. In most cases, disputes can be resolved between the
cardholder and the merchant. The merchant will usually issue a credit.
The cardholder should document all attempts to resolve any problem. If the item involves a
reservation or order that has been cancelled, the cardholder is responsible for obtaining a
cancellation number. If efforts to resolve the problem with the merchant are not successful or
if a credit does not appear in the FLAIR Purchasing Card Module, the appropriate dispute
paperwork should be filed.
A dispute can be filed with Bank of America within 60 days from the close of the billing cycle in
which the charge was made. The Bank of America Dispute Form must be used and requires
the cardholder’s signature. The form must be submitted to the JAC PCard Administrator for
submission to Bank of America.
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Reasons for disputes include, but are not limited to the following:
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Unauthorized Charge – The cardholder did not make the purchase; the merchandise or
services were not ordered or received.
Alteration of Charge Amount – The electronic transaction amount in the FLAIR
Purchasing Card Module is different than the amount on the sales receipt.
Merchandise or Services Not Received – Although the transaction is valid, the items or
services were not received and the cardholder is unable to resolve with the merchant.
Disputed Transaction – The transaction took place, but there is a problem with the
transaction and the cardholder is unable to resolve with the merchant.
Defective or Wrong Merchandise – The merchandise ordered was different from that
received or the merchandise was defective/damaged.
Recurring Charge After Cancellation – A cardholder’s account is charged although
merchandise or services were cancelled.
Credit Not Received – The cardholder received a credit slip from a merchant, but the
credit has not appeared in the FLAIR Purchasing Card Module within 30 calendar days
from the date the credit was issued.
2.11 Purchase Denied at Point of Sale
On occasion, a cardholder’s purchase may be declined. The reason for the decline is usually
available the same day as the attempted purchase and is kept by the bank for 3 months.
Depending on the circumstances, an override on the charge may be performed, but is
discouraged by Department of Financial Services (DFS).
Common reasons for declines are:
 MCC is restricted from the purchasing card.
 The cardholder has exceeded the single transaction, daily, or monthly limit.
 Invalid expiration date.
2.12 Commodity Purchases
Cardholders should remind merchants that the PCard should not be charged until the item(s)
has been shipped. This also applies to backordered items. VISA regulations prohibit payment
to a merchant prior to receipt of the goods or services except in specific circumstances.
2.13 Travel Purchases
If using the PCard for travel, conference, training, or other transactions that require prior
approval, the cardholder should make sure all appropriate forms are completed and approved
prior to making the purchase. A travel reimbursement form must be filed for any travel
placed on the PCard.
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The PCard may be used for the following:
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Airline Tickets
A cardholder may keep the PCard number on file with a travel agency. However, it is
important to set up a separate account with a personal credit card for non-business
trips. Do not purchase cancellation insurance.
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Hotel
If personal charges will be incurred while at a hotel, the cardholder should have a
separate account opened with a personal credit card. Most hotels can accommodate
this request and will produce two receipts at check out that separate personal and
business expenses. If not, all personal charges should be paid with cash or a personal
credit card and only business related charges should be placed on the PCard. Hotel
receipts should be reviewed for accuracy to ensure that personal charges were not
inadvertently charged to the PCard. Placing personal charges on the PCard and
then later having the amount deducted from the travel reimbursement form is not
allowed unless the hotel refuses to separate the charges. The hotel’s refusal to
separate the charges must be documented on the receipt.
Cardholders should keep the Consumer’s Certificate of Exemption with their PCard.
Some hotels will not allow the exemption without copying the certificate.
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Transportation
The PCard may be used for the following transportation costs:
o Rental cars
If a cardholder's business travel turns into personal travel, they must check the
vehicle in at a local rental location and update their rental agreement with a
personal credit card. Personal transportation expenses should not be combined
with business expenses. It is not the rental car agency’s responsibility to
separate your business and personal travel expenses when returning the vehicle.
PlatePass/Avis Tolls is a third party billing system implemented by the
Department of Transportation as a way to capture vehicle tags for those who go
through SunPass tolls without a transponder or one with insufficient funds. DFS
strongly suggests that travelers carry an office SunPass when traveling in areas
subject to tolls. If a traveler unexpectedly encounters a SunPass only tollbooth
and does not have a SunPass, DFS has agreed to allow the payment of the
administrative costs from state funds. Justification for payment of the costs must
be included with the receipt and noted in the Commodity Description field when
approving the charge. DFS may monitor for excessive use of this service and
disallow these charges if they feel the service is being abused.
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o Taxi cabs
A 15% tip for taxi drivers is allowed. The tip should not exceed 15% and should
be included as part of the original transaction.
o Parking garages
2.14 Car Repairs
Car repairs/maintenance may be charged to the PCard for state vehicles only. The itemized
receipt must include the state vehicle tag number and the vehicle mileage at the time of the
repair/maintenance. The agency designated approver must record the tag number and
“repair” or “maintenance” in the Description Field on the Charge Record Screen in the FLAIR
Purchasing Card Module. The approver must then forward a copy of the receipt to the agency
designated vehicle records custodian to be placed in the vehicle’s maintenance file.
2.15 Receipts
It is the cardholder’s responsibility to obtain itemized receipts and any other pertinent backup
documentation. Other documentation may include shipping documents and bills of lading. This
information will be used for the agency to validate and reconcile charges. Receipt
requirements are:
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Original receipts supporting transactions are maintained by the agency. Thermo fax
receipts, because of their temporary nature, shall not be filed as the original at the
agency. They should be copied and contain the statement “Original receipt was a
thermo fax receipt. Agency records show that this obligation has not been previously
paid.”
o Receipts must clearly reflect a description of the goods or services acquired,
number of units, and cost per unit.
o All receipts for commodities shall be signed and dated by the cardholder to
indicate the receipt, inspection, and acceptance of the goods or services.
Supporting documentation for shipped commodities must also include a signed
packing slip to indicate the receipt, inspection, and acceptance of the goods. If a
packing slip is not available the receipt must include the statement “goods
inspected and approved” with the cardholder signature and date. Receipts for
services require clear evidence that the services were satisfactorily received.
o Acronyms and non standard abbreviations for programs or organizational units
within an agency should not be used in the supporting documentation unless an
explanation is also included.
o Justification for the purchase.
o Statutory authority, if not evident by the nature of the purchase.
o Tag number and mileage for state vehicle maintenance or repairs.
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If a receipt is not available, a vendor statement or invoice may be used if it meets all of the
following criteria:
 It is clearly intended to be used as a receipt.
 It provides the same information as a receipt.
 It contains clear evidence that good or services have been received.
 It does not include payment for a prior unpaid balance.
 If paid by telephone and no written payment acknowledgement is available, the
cardholder should document the following information on the invoice/statement:
o Payment date;
o Payment by purchasing card; and
o Payment confirmation number, if available.
Cardholders must forward their signed and dated receipts within 3 calendar days (from
the date of purchase) to their approver for processing. Cardholders will be given up to 10
days from the day that the charge is received in the FLAIR Purchasing Card Module to obtain
missing receipts. Cardholders that do not turn in their receipts in a timely manner may have
their limits reduced to $1.00 until receipts for all transactions 10 days or older have been
submitted.
The amount on the receipt and the amount of the charge in the FLAIR Purchasing Card
Module must match. Any discrepancies in amounts should be resolved with the merchant and
an explanation regarding the resolution should be made on the receipt or other backup
documentation. It is not sufficient to change the amount on the receipt only.
The Replacement Receipt Form may be used when a cardholder has exhausted all attempts to
obtain a receipt from the merchant.
Although credits can be processed without a receipt, an explanation of the credit is required.
2.16 Reward Cards
Reward cards must be registered to an office, not an individual. Any benefits received as a
result of a State expenditure should accrue to the State. Cardholders are acting as purchasing
agents and should not benefit from a vendor doing business with the State of Florida.
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3.0 Agency Purchasing Card Program Administrator
In order to implement and manage the PCard Program, JAC has designated a JAC PCard
Administrator and a backup JAC PCard Administrator. The JAC PCard Administrator serves
as a liaison between cardholders, DFS, and Bank of America regarding PCard issues.
3.1
Responsibilities
The JAC PCard Administrator coordinates, monitors, and oversees the PCard Program. The
following are the primary responsibilities of the JAC PCard Administrator:
 Administer the PCard Program and work with DFS to establish and maintain the agency
and cardholder profiles, accounting hierarchy, and approval groups within the FLAIR
Purchasing Card Module.
 Issue and cancel PCards.
 Assist cardholders, approvers, and reconcilers with daily PCard issues.
 Assist in determining restrictions and limits for each cardholder.
 Review reports to ensure that transactions are approved and reconciled in a timely
manner.
 Review reports for inappropriate activity.
 Maintain a list of cardholders designated as “travel agents” and forward to DFS.
 Conducts regular audits of the purchasing card reconciliations to ensure the JAC
Purchasing Card Guidelines are being followed.
PURCHASING CARD CONTACT
Lorelei Seber
JAC PCard Administrator
Justice Administrative Commission
227 N. Bronough Street, Suite 2100
Tallahassee, FL 32301
Phone: 850-488-2415, ext. 232
Fax: 850-488-9857
Email: lorelei.seber@justiceadmin.org
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4.0 Supervisors, Approvers, and Other Roles
Supervisors and approvers serve as liaisons between cardholders and the JAC PCard
Administrator in resolving PCard issues. Supervisors and approvers should be knowledgeable
of the JAC Purchasing Card Guidelines in order to assist cardholders and to communicate
effectively with all parties.
4.1
Responsibility of Agency Administrator
The Agency Administrator shall:
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4.2
Determine employee’s need for a PCard.
Determine card limits and class of card to be issued (Class A, Class B, or Class C).
Authorize the completed Cardholder Profile Form.
Provide the cardholder with JAC’s training materials, JAC Purchasing Card Guidelines,
and the DFS Reference Guide for State Expenditures.
Forward the Cardholder Profile Form, Cardholder Agreement Form, and Purchasing
Card Exam to JAC’s PCard Administrator.
Notify the JAC PCard Administrator of an employee’s transfer or termination of
employment.
Assist in taking the necessary disciplinary action when notified by the JAC PCard
Administrator of a cardholder’s misuse.
Review the JAC Purchasing Card Guidelines to ensure appropriate purchasing
practices are followed.
Ensure that the cardholder or approver processes PCard transactions in a timely
manner.
Notify the JAC PCard Administrator of any changes to a cardholder’s default accounting
information contained within the Cardholder Profile Form.
Approvers
Agency designated approvers are assigned by their Agency Administrator to review
transactions for appropriateness, validate, and process PCard transactions in the FLAIR
Purchasing Card Module. The charges are then electronically transmitted to JAC Accounting
for processing.
JAC must process the transaction within 10 days after receipt of the transaction into the FLAIR
Purchasing Card Module. The 10-day approval period includes the entire approval process
(beginning with the office through to JAC Accounting). Approvers may also be a purchasing
cardholder; however, the FLAIR Purchasing Card Module has controls built into the system
that prevent a cardholder from approving their own charges. They can approve charges to
other PCards. Each office is responsible for processing PCard transactions within 5 to 7 days
after receipt of the transaction into the FLAIR Purchasing Card Module. An office not meeting
this requirement will jeopardize its participation in the PCard Program. Bank of America has
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the right to cancel participation of any participating entity for late payment after the first
occurrence.
Approvers should monitor the use of the Replacement Receipt Form. When a cardholder
submits a Replacement Receipt Form, the form shall be signed (or initialed) and dated by the
cardholder’s supervisor. The approver should make note of the use of the form in the
Commodity Description field on the Charge Record screen in the FLAIR Purchasing Card
Module.
Approvers should forward a copy of receipts for car repairs to the agency designated vehicle
records custodian to be placed in the vehicle’s maintenance file.
Default accounting codes (i.e., organizational codes, expansion option, version, and object
codes) are automatically assigned to a given cardholder’s transactions through the FLAIR
Purchasing Card Module. If accounting codes are different from the default settings, changes
may be made by an authorized approver or JAC Accounting before final approval for payment.
4.3
Reconciler
The reconciler is an individual responsible for the reconciliation of cardholder receipts to the
PCard reconciliation reports. The approver and reconciler should not be the same person.
Also, the reconciler should not be a cardholder. The approver should forward all receipts to
the reconciler by the end of the month. The reconciliation process is required monthly and
must be done within 20 days after each month. All of the following steps should be performed
by the reconciler:
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Review receipts for appropriateness – any suspicious or abnormal card usage should
be reported to the cardholder’s supervisor and the JAC PCard Administrator.
Match and attach receipts to the charges listed on the Purchasing Card Paid Aging
Report.
If receipts do not match charge amount, the cardholder should be contacted for an
explanation.
If a credit does not have a receipt, an explanation for the credit must be attached.
If the cardholder did not obtain the tax exemption, the cardholder should be notified to
contact the merchant to request a credit.
Ensure that receipts are signed and dated by the cardholder, meets the receipt/invoice
requirements, and all but the last 4 digits of the PCard number is marked out.
After completing the reconciliation, sign and date the report.
A copy of the report and certain receipts may be requested by JAC to verify compliance
with these guidelines.
All documents and records must be maintained by the cardholder’s fiscal office in
accordance with Florida Department of State’s record retention and disposal
requirements for financial records. The current retention period is 5 years after audit.
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4.4
Payer
The payer function is located at JAC. The payer is responsible for reviewing approved
transactions in the FLAIR Purchasing Card Module and validating them for payment. This
validation may include checking for available cash and budget and verifying data such as
organizational codes and object codes.
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5.0 Definitions
Agency - All local and state governmental entities.
Agency Administrator – Elected/Appointed Official or their designee (i.e., Executive Director, Administrative
Director, Director of Accounting, etc.).
Agency Plan - A plan prepared by the JAC which addresses the key controls and structure of its Purchasing
Card Program.
Approver – The individual that has been delegated the responsibility of reviewing and processing transactions in
the FLAIR Purchasing Card Module.
Bank of America – The bank awarded the contract by the State of Florida to provide VISA cards to state
employees.
Billing Cycle - The monthly billing period that begins the 5th day of each month and ends the 4th day of the
following month with a 10-day grace period before payment is due.
Cardholder – The individual designated by an agency to be given a PCard to make purchases within preset
limits, on behalf of the agency.
Cardholder Agreement - An agreement signed by the cardholder that stipulates the JAC Purchasing Card
Guidelines and the responsibilities of the cardholder.
Cardholder Profile - Parameters set for a designated cardholder that identifies the cardholder, sets default
accounting codes, and provides restrictions and spending limitations of PCards in the FLAIR Purchasing Card
Module.
Cycle Limit - A maximum dollar value of charges that may be applied to a cardholder’s PCard for the billing
cycle.
Daily Limit - A maximum dollar value of charges that may be applied to a cardholder’s PCard per day.
Merchant - A vendor that accepts the Florida VISA credit card.
Merchant Category Code (MCC) – The code assigned to a merchant by VISA which identifies the primary goods
or services that are provided by the merchant.
Payer - The individual that ensures that adequate or appropriate accounting codes are assigned and checks the
available budget or cash. This is the last level of approval when routing a transaction through FLAIR Purchasing
Card Module for payment.
JAC PCard Program Administrator - The individual at the Justice Administrative Commission that is responsible
for the JAC’s Purchasing Card Program (Justice Administration umbrella).
Reconciler - The individual that reconciles cardholder’s receipts to the monthly reports.
Supervisor - The individual that supervises a cardholder.
Transaction - A charge, credit, correction, or other activity associated with a cardholder’s account.
Transaction Limit - A maximum dollar value that may be applied to a cardholder’s PCard per transaction. It
cannot exceed $1,000 without written approval of the Elected or Appointed Official and/or their designee.
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6.0 Forms
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Cardholder Agreement Form
State of Florida Purchasing Card Program
I AGREE TO THE FOLLOWING REGARDING THE USE OF THE FLORIDA PURCHASING CARD ASSIGNED TO ME FOR
OFFICIAL STATE BUSINESS ONLY.
1. I understand that I am being entrusted with a powerful and valuable tool and will be making financial
commitments on behalf of the State of Florida and will strive to obtain the best value for the State.
2. I understand that under no circumstances will I use the Purchasing Card to make personal purchases,
either for myself or others. Willful intent to use the Purchasing Card for personal gain or unauthorized
use may result in disciplinary actions up to and including termination of employment and prosecution to
the extent permitted by law.
3. I will follow Florida Law, purchasing policies of my employing agency, and the established guidelines for
using the Purchasing Card. Failure to do so may result in either revocation of my card privileges or other
disciplinary action.
4. I have been provided a copy of the Purchasing Card Guidelines and attended training on
and understand the Purchasing Card Program. I have been given an opportunity to
ask any questions to clarify my understanding of the Purchasing Card Program.
5. I agree to review and reconcile transactions timely, and will maintain all applicable information and
receipts.
6. I agree that, should I violate the terms of my Agreement, I will be subject to disciplinary action up to and
including termination of employment and that I will reimburse the State of Florida for all incurred
charges and any costs related to the collection of such charges. Additionally, any such charges that I owe
the State may be deducted from any money which would otherwise be due and owing me, including
salary or wages, in accordance with Rule 69I-21.004, F.A.C.
7. I understand that I am not permitted to charge travel expense for someone other than myself unless I
have been assigned to be an “internal travel agent”. As an internal travel agent, it is my responsibility to
follow state travel rules and regulations as well as obtaining proper documentation needed for
approving and reconciling charges. This includes authorization to travel and a completed travel
reimbursement form.
I will will not be an internal travel agent.
Cardholder Name
___________________________________
Cardholder Signature
Supervisor Name
________________________________________
Supervisor Signature
Date
Date
Please return the completed for to the Purchasing Card Administrator at the JAC.
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