Purchasing Card Required Practices

Effective Date: January 17, 2024 
Last Revised Date: August 22, 2024

Purpose & Summary

To outline the ALVSCE division-level required practices regarding Purchasing cards.

Purchasing cards (PCards) are convenient and safe ways for designated staff and faculty to make business-related purchases of less than $10,000 including tax and freight. The PCard is to be used for University of Arizona business only, and may not be used for personal use. All transactions made using the PCard must benefit and support the University's mission of education, research and public service.

The ALVSCE PCard Required Practices were developed with the goals of reducing administrative overhead, enhancing oversight, providing equity among all cardholders and creating efficient and consistent operations for the Division.

Scope

This required practice is applied to all ALVSCE units, including Cooperative Extension offices and Arizona Experiment Stations.

Policy

All ALVSCE units and card holders must be familiar and comply with all requirements outlined in the University of Arizona FSO PCard Manual.

In addition to the policies and processes required by the University, ALVSCE units with active PCards must also adhere to the following:

  1. All transactions must be viewable as standalone transactions. eDoc initiators must cross reference any transaction that impacts another transaction to create an audit trail. For example, a DI/GEC to correct an accounting line must be noted on all related documents.<
  2. Business Officers must have a process to maintain appropriate limits on all active PCards by reviewing spending limits at least once a year. 

Note: Business Officer should use the PCard Limit Analysis Dashboard to check PCard spending limits in their unit.

  1. Transactions cannot be reconciled and approved by the same individual.  The Business Officer must identify primary and secondary individuals for clear separation of duties to reduce the risk of PCard fraud.

Note: If the unit does not have the capacity to ensure separation of duties for PCard transactions, they can submit a DBS Support Request Form to request temporary assistance from the DBS Team.

  1. In the event of an auto approved transaction, the reconciler and approver must fully document the transaction with the following steps:
  • The reconciler must add a note indicating that the purchase was reviewed and attach all received paperwork, even after the fact.
  • The approver must acknowledge that the purchase was reviewed and that they approve the transaction.
  1. All units within the Division must adhere to the following violation escalation policy.  Violations include but are not limited to: unauthorized or prohibited purchases, missing receipts, auto approved transactions, and cardholders who repeatedly submit required documentation late or incomplete.

PCard Holder Responsibility

  1. Cardholders are responsible for submitting required documentation within 3 days of the transaction and provide a complete and comprehensive business purpose for every purchase made. The business purpose must explain the appropriateness of the expense and justify how it supports or advances the goals and objectives of the university.

Note: For detailed examples of business purposes and required associated documentation, please visit the FSO Business Purpose Guide.

  1. Cardholders must be aware of and follow their unit’s processes for submitting required PCard documentation.
  2. It is the responsibility of the cardholder to understand allowable and prohibited PCard purchases.
  3. If a cardholder loses a receipt, it is their responsibility to immediately reach out to the vendor for a duplicate one. In the event the vendor cannot provide a new itemized receipt, a Missing Receipt Form must be completed and submitted by the cardholder. 
  4. When a cardholder commits a PCard purchase violation, whether intentional or not, they must submit a Self-Reporting Violation Form. If repayment to the university is required, the employee must connect with the Business Manager to submit payment ASAP.
  • Examples include but are not limited to: Personal expenses like preferred airline seating, early bird check-in, optional charges (such as insurance) on rental vehicles, alcohol purchases, donations, gifts, tipping over 20% of the total bill, or any purchase without a valid University business purpose.

Related Information

FSO PCard Manual

DST PCard Management Dashboard

ALVSCE Food and Alcohol Guidelines

FSO Missing Receipt Guidelines

Self-Reporting Violation Form

PCard Transaction Review Checklist