1. Centralized Internal Accounts P-cards

2. 1 - Teacher/Staff (Sponsor):
School Process Flow for Internal P-card
1 - Teacher/Staff (Sponsor):
Complete P-card preapproval form and remit to bookkeeper.
2 - Bookkeeper:
Review P-card form for completeness and add full string.
3 - Principal:
Reviews for preapproval and signs.
4 - Bookkeeper:
Retains preapproved form and checks out the P-card to sponsor to use.
5 - Sponsor:
Uses P-card on approved items and returns P-card to Bookkeeper with receipt.
7 - Bookkeeper:
Uploads receipt/preapproval form. Adds string and signs off on transaction.
6 - Bookkeeper:
Reconciles differences from preapproval form and obtains additional approval from Principal as needed.
SCHOOL
PROCESS

3. Site P-card Responsibilities
Card User
Principal
Safeguard card.
Complete requisition form.
Order goods and services.
Ensure sales tax is correct.
Notify of lost/Stolen Cards
Submit receipts.
Sign agreement form.
Safeguard cards.
Request cards.
Notify of lost/stolen cards.
Approves requisition in advance of transaction.
Resolve staff violations.

4. Site P-card Responsibilities (Cont.)
Reconciler
Safeguard cards & in/out log.
Collect cards from terminated employees.
Ensure funds in GL accounts.
Ensure form is approved before card is logged out.
Process transactions weekly in WORKS.
Ensure sales tax is correct.
Notify of changes to spending limits.
Notify of lost or stolen cards.
Review weekly reports.
Notify if transactions are inappropriate.

5. Mandatory Training Card Reconciler Card Holder Card User In person
Provided by Accounting Services
Signs the Card User Agreement Form
Card Holder
Electronic training
Provided by Purchasing Services
One on one training can be requested.
Periodic in person trainings will be offered.
Signs the Cardholder Agreement Form
Card User
Electronic training
Provided by Site Reconciler/Bookkeeper
Signs the Card User Agreement Form

6. Spend Limits The TOTAL spend for District & Internal per school is:
$5,000
Single Limit**
The TOTAL spend for District & Internal per school is:
Elementary: 2* $5K = $10,000
Middle: 3* $5K = $15,000
High or Jr/Sr: 5* $5K = $25,000
* indicates 1 principal card and the balance are site cards.
** Per Purchasing Manual pg.6: Purchases under $4, are bought on the open market with or without competition.

7. Card Information
Individual Cards: The cardholder is the primary user of the individual card.
Site Cards: May be used by any authorized district employee at that location.
Both cards: Can be used with either district or internal accounts funds
Completed Card User Agreement From
Completed an approved P-card Request Form or Travel Form
Check out the card with the P-card Custodian.
Total transaction > $25.00 – Requires P-card Request Form (or LOD Travel Form)

8. PROHIBITED CHARGES!
The purchasing card may not be used for the following
Consultants and temporary help
Drugs and / or alcohol / tobacco
Insurance
Meals for adults while traveling
Personal use or Cash Advance
Salary, Monetary Awards, Money Orders
Taxes (if exempt), late penalties, and interest charges
Gasoline or other fuel except when used for rental cars, vehicles or equipment owned by the School District of Brevard County.
Phone Calls

9. PROHIBITED FUND 100 CHARGES!
Fund 100 may not be used for the following
No food for anything unless for science projects or CTE
No Awards unless for science or art competitions
No gifts of any kind for anyone
No pencils, binders, etc that are personalized
No frames of any kind
No banners
No shirts (clothing) for anything
No items for teacher lounges like coffee pots, microwaves
No Kleenex
No fingerprinting
No paper goods (plates, napkins etc.)

10. Prior Approval Needed Title 1 Books Computer Facilities
Contact your assigned P-card Specialist in Accounting for assistance in obtaining pre-approval for these items:
Title 1
Books
Computer
Software, Software Licenses (No auto renew)
Computers/tablets
Network, server & Infrastructure hardware
Facilities
Paint (non-student related)
Concentrated pesticide products
LED lighting
Interior/exterior signage

11. Sales Tax Vendor should NOT charge sales tax
Tax exempt number is on P-Card
May be required to provide vendor with a copy of the tax-exempt certificate
Review your receipt before you leave the store to verify that the vendor did not charge sales tax
When is sales tax allowed to be charged by vendor?
Resale items (i.e. fundraisers, concessions, school store)
Out of state hotels
Out of state vendors

12. Travel Approved business travel is an authorized expenditure.
Personal gain is NOT allowed (i.e. reward points).
Avoid booking through third party agencies.
Additional travel days for personal reasons must be charged on a personal card.
Credits must be applied to the P-card. Do not accept cash or checks as refunds.
Approved LOD (travel) form.

13. Lost or Stolen Purchasing Cards
Cardholder must immediately notify BOA
BOA will close your account
Phone number is also located on the Purchasing website (internal site)
Must notify Principal/Dept. Head AND Purchasing Services within 1 workday after discovery.
Reconciler to submit to Purchasing Services within 5 business days.
If card is later located it MUST be sent to Purchasing Services for destruction.

14. Card User Agreement Form

15. P-card Purchase Request Form

16. Site P-card Checkout Sheet