1. PCard Potential Pitfalls Floyd Roman Susan Reece Melinda Pelusi

2. Where are we now?  4 Years later  Scanned to date – approx. 650,000 transactions  Average of 3,300 transactions per week

3. Why is documentation so important?  RPI  Nebraska  Tufts Conclusion: Without supporting documentation and business purpose, auditors will consider purchases personal or unallowable.

4. Credit Card Statements Please do not send Credit Card Statements to our Office -- We do not use or need them. Store or shred them in your dept.

5. Scenario: Employee/Student Travel A professor wants to buy an airline ticket to attend a professional conference. What steps should be taken?  Send a Travel Authorization form to the Travel Office  Enter the TRV Auth# in the Notes Section of PaymentNet

6. Policy: New Phone Policy & the PCard  Phone & internet/cable accounts should be established in the UA’s name and paid with a PCard or through Accounts Payable, if the dept does not have a PCard.  If the provider will not bill the UA directly, but combines the billing with a personal phone or internet/cable bill or invoice, the employee must pay the provider and seek reimbursement through Accounts Payable.

7. What documentation should be provided to Financial Compliance if the UA is billed directly? All pages of the statement including the itemized portion listing all the out-going and in-coming calls (i.e. 59 pages of 59 pages). Phone and cable billings are the only documents that the Scanning Team accepts as duplex pages. Therefore, no preparation is necessary..

8. Scenario: Plus Enhancement & the Itemized Receipt The Department Head took a group of grad students and a visiting speaker to lunch after a lecture to discuss a research project. The café does not provide printed itemized receipts. What should the Dept Head do?

9. Ask for a handwritten itemized receipt with the merchant’s name and the manager’s name on the receipt Ask for a handwritten itemized receipt with the merchant’s name and the manager’s name on the receipt ● The itemized receipt is the most important part of documenting a food purchase 1.Alcohol 2.Food purchased 3.Number of attendees ● If the itemized receipt cannot be obtained, a PCard Missing Receipt Form should be filled out completely

10. Cardholder, Liaison, & Dept. Head must ALL sign this form. Read this box carefully. Describe each item purchased & the cost.

11. Sample Itemized Receipt

12. Procedure: Self-Report of PCard Violation  The response to the Self-Report of PCard Violation has been very good from campus  Below are some tips based on the Self-Reports received

13. Tips:  Mail to Floyd Roman, Financial Compliance, PO Box 3310, 888 N. Euclid, Suite 502, Tucson, AZ 85721  Do not send the form with the monthly PCard documents  If a Department Head/Director is the cardholder with the Violation, have the Dean, or next higher level Admin. sign off  Violations for issues concerning PCard Admin (i.e. pyramiding, transactions not reconciled or approved, or not following strategic alliances) send to PCard Admin in Purchasing

14. Tips:  Violations for issues concerning PCard Admin (i.e. pyramiding, transactions not reconciled or approved, or not following strategic alliances) should be sent to PCard Admin in Purchasing

15. Scenario: Personal Purchase Online A University employee inadvertently uses the Departmental PCard when shopping online for personal items through Amazon.com. Apparently, the website retained the acct number from an earlier, work related purchase. As it was obviously a mistake, is it still a Violation?

16. YES Purchasing personal items with University funds whether overt or unintentional is a violation of Policy.

17. Scenario: Charitable Contributions or Donations The remittance slip of a membership renewal states total dues $150, the invoice attached shows: XYZ Membership:$120 Arizona Division:$10 XYZ Foundation:$20 Total Dues:$150 Should the amount for total dues be paid?

18. No, only dues & division amounts should be paid. The $20 to the Foundation is considered a gift or charitable contribution and the UA cannot make gifts or charitable contributions.

19. Scenario: Service and Achievement Awards A department wants to award trophies for Outstanding Achievements to several employees costing $97.59 per award including engraving and sales tax. Are these awards allowed on the PCard?

20. No, not with the PCard ● This is a taxable service/achievement award costing more than $75.00 with engraving and sales tax, therefore, the purchase is unallowable ● Use the Check Request process, so the taxable award can be reported to the IRS ● Include recipient name and any additional information that may be required

21. Questions?