City of Port Wentworth

Purchasing Card (P-Card)

Policies & Procedures

March 2014
City of Port Wentworth
Purchasing Card (PCard) Policies & Procedures

TABLE OF CONTENTS
Purchasing Card (PCard) Purpose.…………………………………………………………………………………………………………..2

Issuance of PCard…………………………………………………………………………………………………………………………………….2

Lost or Stolen PCard.……………………………………………………………………………………………………………………………….2

Allowable Purchases………………………………………………………………………………………………………………………………..2

Prohibited Purchases……………………………………………………………………………………………………………………………….3

Employee abuse of card and PCard Penalties…………………………………………………………………………………………..3

Cardholder Responsibilities……………………………………………………………………………………………………………………..4

Limitations on PCard………………………………………………………………………………………………………….......................4

Sales Tax Exemptions………………………………………………………………………………………………………………………………5

PCard Statement……………………………………………………………………………………………………………………………………..5

Documentation Requirements………………………………………………………………………………………………………………..5

Disputed Transactions…………………………………………………………………………………………………………………………….6

Maintenance Requests…………………………………………………………………………………………………………………………..6

Cardholder Spending Limits……………………………………………………………………………………………………………………6

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City of Port Wentworth
Purchasing Card (PCard) Policies & Procedures

Purchasing Card (PCard) Purpose

The City of Port Wentworth Purchasing Card (PCard) is a Visa purchasing card that may be used by City
of Port Wentworth Employees or Officials for authorized business purchases within delegated authority
limits. The use of the card is beneficial to the individual purchaser, the purchaser’s department, the City
and the suppliers. It simplifies the purchasing and payment process and expedites receipt of goods. The
PCard provides significant cost savings to the City while providing electronic control and accountability.
Any vendor that accepts Visa will accept the PCard.

Issuance of PCard

To qualify for a PCard, a person must be a City of Port Wentworth employee, who has knowledge of, or
is trained in small value purchasing procedures. Prior to issuance of their new purchasing card, the
following criteria must be met:

 Authorization to obtain a card must be given and signed by the Department Head and City
Administrator and a PCard authorization form must be submitted to the City Administrator. No
more than two PCards per department
 Employee agreement form and Statement of Ethical Values form must be signed by the
employee holding a PCard.
 Mandatory training on usage of the PCard.

Once all of the above criteria have been met, a card will be issued to the City of Port Wentworth
employee.

Lost or Stolen PCard

In order to protect the City’s interest, lost or stolen PCard must be reported immediately to Bank of
America and the City Administrator.

Allowable Purchases

The PCard can be used for small purchases of supplies and materials where not otherwise prohibited or
restricted. A list of allowable purchases are as follow:

1. Equipment

2. Software

3. Supplies and materials up to the cardholder’s approved Single Transaction Limit and/or
approved cycle limit.

4. Airline tickets and vehicle rentals for employees traveling on City business

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City of Port Wentworth
Purchasing Card (PCard) Policies & Procedures

5. Food provided for consumption at events or services provided to the general public or
purchased for resale in concessions, etc.

6. Membership Dues other than those specifically listed under Prohibited Purchases.

7. Vehicle and equipment repairs and maintenance provided no contract/agreement is required.

Prohibited Purchases

The PCard cannot be used to purchase the following:

1. Personal purchases of any kind

2. Data plans, software or applications for non-City issued devices, included but not limited to,
smart phones, laptop computers or tablets

3. Cash advances of any kind

4. Gift cards, stored value cards, calling cards, prepaid calling cards or similar products

5. Employee travel expenses, including lodging, transportation, parking and meals except as
specifically covered under Allowable Purchases

6. Entertainment, including in-room movies, except as specifically covered under Allowable

Purchases

7. Alcoholic beverages

8. Tobacco products

9. Automotive Fuel

10. Food for consumption by City employees

11. Memberships and/or fees to wholesale shopping clubs or “warehouse” type retailers

12. Split purchases – dividing one purchase into two or more purchases to circumvent the single
transaction limit.

13. Taxes

14. Professional Services (consulting fees, doctors, lawyers, etc.)

15. Personal Services (Salaries, wages, etc.)

16. Maintenance or Service Type Contracts that require an agreement/contract

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City of Port Wentworth
Purchasing Card (PCard) Policies & Procedures

17. Breakroom supplies/appliances for employee use

18. Items for personal office usage such as radios, coffee makers, heaters, fans, holiday decorations,
cards, plants etc. for the department.

Employee abuse of card and PCard Penalties

The City of Port Wentworth expects every individual cardholder to strictly adhere to the policies and
procedures governing use of the PCard. Failure to do so could result in disciplinary action up to and
including termination of employment. Additionally, such failure could result in prosecution to the fullest
extent of the law, including financial restitution and criminal prosecution.

Instances of unlawful use, possible fraud, misappropriation, or mismanagement with the PCard shall be
reported within 24 hours of discovery to the City Administrator. The PCard program is a privilege, not a
right, and disciplinary action will be taken for fraud, misuse or abuse of the PCard.

Cardholder Responsibilities

1. The card is to be under the control of the cardholder.

2. Card-sharing is prohibited. Cardholders may NOT lend their card or card number to anyone.

3. Use of the card as a “department” or “checkout” card is prohibited.

4. Ensure appropriateness of purchases to the best of their knowledge.

5. Verify completeness of PCard documentation including signed and reconciled monthly bank
statements and detailed back up documentation (receipts).

6. Maintain the PCard in a secure location at all times.

7. Ensure that sales tax is not charged when making a purchase with the PCard.

8. Adhere to the purchase limits and restrictions of the PCard and ensure the total transaction
amount of any single purchase does not exceed personal limit.

9. Attempt to resolve billing disputes with suppliers. If unable to resolve the dispute, the
cardholder should contact Bank of America.

10. Immediately report lost or stolen card to Bank of America and notify the City Administrator.

11. Immediately report unauthorized or fraudulent charges to Bank of America and the City
Administrator.

12. Return the PCard to the City Administrator upon termination of employment from the City.

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City of Port Wentworth
Purchasing Card (PCard) Policies & Procedures

Limitations on PCard

 No single transaction purchase shall exceed $2,500 per day (including shipping, handling and
insurance)
 A large order must not be split into two or more orders attempting to meet limit requirements.
 Any PCard that does not have more than 5 transactions in a fiscal year will be inactivated due to
minimal usage.

Sales Tax Exemptions

It is the responsibility of the cardholder to ensure that sales tax is not charged when making a purchase
with the PCard. If the cardholder is charged sales tax in error, the cardholder must request a credit from
the supplier as soon as the error is discovered. Please be sure when making your purchase that the
vendor is aware of the City’s tax exempt status and provide them a sales tax exemption form when
needed. A copy of the City’s sales and use tax certificate of exemption can be obtained from Accounts
Payable.

PCard Statement

All statements are mailed from Bank of America to the cardholder on a monthly basis. Each cardholder
is responsible for the following:

1. Ensuring that a receipt or other acceptable documentation supports each purchase. This
includes credit invoices given for returned or damaged items. Failure to have the appropriate
supporting documentation or authorization signatures may result in revocation of the card.

2. State the business purpose and justification on the receipt/invoice to assure that this
transaction is validated for official City business.

3. Compare the monthly statement with the corresponding copies of the original charge slips
retained by the department. Total amount of charges must equal total on the Bank of America
statement.

4. Forwarding the signed monthly PCard statement and original receipts to Accounts Payable ten
business days prior to the due date of the statement.

Documentation Requirements

For each transaction, accountable documentation (i.e. sales draft or receipts) must be obtained as proof
of purchase. This documentation will later be used to verify the purchases shown on the cardholder
statement. The documentation must contain line item description and line item pricing for the
purchase. The documentation should include: vendor name, vendor address, transaction amount, date
of purchase, itemized list of items purchased and other information as required by the City.

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City of Port Wentworth
Purchasing Card (PCard) Policies & Procedures

If the documentation does not provide a description, the cardholder should write the description on the
document. For items such as subscriptions and registrations, where a receipt is not normally generated
by the merchant, a copy of the ordering document may be used so long as it contains a description and
price.

If the documentation for a transaction has been lost, it is the cardholder’s responsibility to obtain a
duplicate from the vendor. If a duplicate cannot be obtained, the cardholder should complete a PCard
receipt replacement form. An accumulation of 3 or more PCard Receipt Replacement forms within 6
months of the same fiscal year may lead to suspension of the use of the PCard and/or termination of
employment.

Disputed Transactions

It is the cardholder’s responsibility to resolve discrepancies and ensure credits are received. When a
cardholder discovers that an incorrect amount has been charged for goods or services received, or a
questionable purchase or transaction appears on a cardholder’s monthly statement, the cardholder
must immediately seek to resolve the problem with the vendor. Any communications should be
documented on the statement (or attachment) including dates, persons involved and brief description
of the problem.

If the cardholder is unable to resolve the problem with the vendor, a PCard Dispute Form should be
completed and faxed directly to Bank of America at the fax number on the form. Accounts Payable
should be notified of the dispute and a copy of the dispute form should be attached to the monthly
statement. The cardholder should check the following month’s statement to ensure that credit was
received.

Maintenance Requests

A PCard maintenance request form must be completed to make modifications to a cardholder’s account.
The request should clearly state the type of maintenance requested such as address, name changes,
credit or transaction limit changes, or PCard cancellation. Maintenance request forms must be signed
by both the Department Head and City Administrator and submitted to the City Administrator.

Cardholder Spending Limits

ALL transactions must follow the requisition and purchase order procedure.

 Dollar amount limit per single transaction = $2,500

 Dollar amount limit per day = $5,000
 Dollar amount limit per month = $10,000

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PURCHASING CARD
FORMS
 Purchasing Card Receipt Replacement Form
This form is to be used as documentation for missing PCard receipts ONLY if the merchant cannot produce
duplicate documentation. It is allowed only as a rare circumstance. The form is to be completed by the Cardholder
and must be signed by the Cardholder, City Administrator and Department Head. Repeated use of this form
as a substitute for a receipt may result in suspension or cancellation of the PCard.

Cardholder Name: __________________________________

Department Name: _____________________________________

Merchant Name________________________ Trans ID#_______________ Transaction Amount: _________

Why is the receipt missing?

What attempts have been made to request a duplicate receipt from the merchant? (Please include
names, dates, phone numbers or emails used in requesting documentation from the merchant.)

Itemize the Purchase:

Description of Item: Cost of Item

Total

Business Purpose – Please provide detailed business purpose for the purchase:

Cardholder Signature _______________________________ Date _______________________

By signing this form, I validate that the above listed item(s) were purchased and that every attempt was
made to obtain an itemized receipt from the merchant.

Department Head Signature ______________________________ Date _______________________

City Administrator Signature_______________________________ Date_______________________

 Purchasing Card Maintenance Request Form
TYPE OF REQUEST:

□ Name Change □ Daily Spending Limit Change

□ Departmental Address Change □ Monthly Spending Limit Change
□ Cancel Card □ Other____________________________
P-CARD NUMBER: ___________________________________

CARDHOLDER NAME: ________________________________

DEPARTMENT NAME: ________________________________

REASON FOR CHANGE: __________________________________________________________

(Departmental Change, Terminated, Married, Etc.)

OLD INFORMATION: ____________________________________________________________

_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________

NEW INFORMATION: ___________________________________________________________

_____________________________________________________________________________
_____________________________________________________________________________
_____________________________________________________________________________

EFFECTIVE CHANGE DATE: ______________________________

Cardholder Signature _______________________ Date _______________________

Department Head Signature _____________________ Date ____________________

City Administrator Signature______________________ Date___________________

 Purchasing Card Employee Agreement Form
I ________________________________ hereby acknowledge receipt of the City of Port Wentworth
Purchasing Card (PCard), which is a Bank of America VISA card, that will only be used to acquire items
dictated by PCard Policies and Procedures for the City. I agree to comply with the following terms and
conditions relating to my usage of the PCard.

• As an authorized cardholder, I agree to comply with the terms and conditions of this agreement and
with the provisions of the PCard Policies and Procedures of the City. I have received PCard instructions
and acknowledge that I can also obtain the PCard Policies and Procedures from the City Administrator. I
confirm that I have read and understand its terms and conditions.

• I understand that the City is liable to Bank of America for all charges that I make on the PCard.

• I agree to use the PCard for authorized official business purchases only and agree not to charge
personal purchases. I authorize the City of Port Wentworth to take whatever steps are necessary to
collect an amount equal to the total of the improper purchases.

• I agree to notify the City Administrator if any changes need to be made.

• If the PCard is lost or stolen, I will immediately notify Bank of America and the City Administrator. I will
confirm the telephone notification and I will provide a copy of this notification to the City Administrator.

• I understand that any improper or fraudulent usage of the PCard may result in disciplinary action. I
also understand that the City of Port Wentworth may terminate my right to use the PCard at any time
for any reason.

• I agree to surrender the PCard immediately upon request or upon termination of employment.

Agreed and accepted this _______ day of __________________, 20 ___

________________________________ _____________________________________
Employee Print name Employee Signature

___________________________________ __________________________________
Department Head Signature City Administrator Signature

_________________________
PCard Number
 Statement of Ethical Values
The City of Port Wentworth has a fiduciary responsibility to fulfill its overall mission in compliance with applicable
policies, laws, regulations and rules. This policy statement sets forth the City’s Ethical Statement of Values for
employees who agree to conduct fiscal transactions on behalf of the City as a resulting condition of his or her
duties.

As a part of local government, City employees are expected to inform themselves about and comply with
applicable government policies and procedures. In addition, City employees are obligated to comply with the State
of Georgia Codes of Ethics and Conflicts of Interest [O.C.G.A. § 45-10-1]. Furthermore, state criminal statutes
provide criminal sanctions for employees found guilty of having used state funds for personal benefit or gain by
means of a purchase order, government contract, credits card, charge card, or debit card, or other such payment
vehicle.

I. Professional Values

Employees should demonstrate the following behaviors in carrying out fiscal transactions:

• Strive to exceed the demands for honesty, fairness, and justice in dealings both with and on behalf of the City
• Put loyalty to the highest moral principles and to country above loyalty to persons, party, or government
department
• Exhibit professionalism in the workplace, and conduct themselves in a way that will continue to promote the
public's confidence in the integrity of the City
• Strive to fulfill their assigned responsibilities, and be proactive in developing the skills necessary to provide high
job performance

II. Employment Responsibility

Employees shall, in the performance of their responsibilities be expected to:

• Safeguard the assets of the institution from fraud, waste, and abuse
• Strictly adhere to the policies and procedures governing the use of the PCard as set forth by the City
• Exercise prudence and integrity in the management of resources in their custody and in all fiscal transactions in
which they participate
• Be fair-minded, non-discriminatory, and treat all individuals, both internal and external to the City community
equitably, with civility, respect and dignity
• Act in a competent manner and in compliance with Federal and State laws and regulations and City policies
• Not knowingly be a party to or condone fiscal misconduct
• Report fiscal misconduct as required by the City’s policy
• Expose corruption whenever discovered
• Protect privileged or confidential information to which they have access by virtue of their position
• Comply with the requirements of the State of Georgia Codes of Ethics and Conflicts of Interest as applicable to
them [O.C.G.A. § 45-10-1]

III. Conflict of Interest

Employees shall actively avoid conflicts between personal and City interests by:

• Taking action to mitigate any real or perceived conflicts of interest

• Never discriminating unfairly by the dispensing of special favors or privileges to anyone, whether for
remuneration or not, and never accepting, for himself or his family, favors or benefits under circumstances which
might be construed by reasonable persons as influencing the performance of his governmental duties
• Disclosing all financial and personal interests as required by City policy
• Never using any information coming to him or her confidentially in the performance of City duties as a means for
making private profit
• Uphold these principles, ever conscious that public office is a public trust

ACKNOWLEDGMENT STATEMENT
“I acknowledge that I have reviewed the college’s Statement of Ethical Values and promise to strive to adhere to
this code during my employment at the college.”

____________________________________
Employee Name Printed Date

____________________________________
Employee Signature Date
 Purchasing Card Authorization Form

I, ________________________________, hereby give my consent for the City of Port

Wentworth to use my name and Social Security Number to apply for a City Purchasing Card to
be issued jointly in my name and the City of Port Wentworth. This card is to be used in my
official duties as a City of Port Wentworth employee. Before this card is issued to me, I
understand that I will be trained on the City’s Policies and Procedures governing the use of this
card.

Employee Printed Name _________________________________________

Employee Signature _____________________________________________

Date __________________________________________________________

Employee SSN __________________________________________________

Department Name _______________________________________________

Department Head Signature _______________________________________

City Administrator Signature ______________________________________