ࡱ>  ?bjbjVV 42<<c%%%%%9998q,$9.(r4qssssss$ %%%d%%qq=?ȳ9&R>"]¼0?>xD?%?| : P-Cards and Travel Cards are convenient tools for making university purchases and paying travel expenses. Departments do not need to create vouchers to pay vendors or reimburse employees and employees do not need to spend their own money and wait for reimbursement. However, some employees who have these cards may deliberately make personal (non-university) purchases, which is considered fraud. Departments that have P-Cards and/or Travel Cards should take the following steps to prevent and detect fraud: Require an itemized receipt for each transaction, which is a merchant-produced or non-university document that records the relevant details for each item purchased including quantities, amounts, description of goods or services purchased, the total charge amount, the date of purchase, and the merchants name and address. Employees should ask the merchant for a detailed receipt at the time of purchase if one is not provided. Many merchants will also reprint a receipt that has been lost. Employees should provide a written explanation if they do not have an itemized receipt or their receipt was lost and cannot be reprinted by the merchant. Note: Itemized receipts are also required for employee reimbursements. Require cardholders to turn in their receipts promptly to the person who will verify the receipts match the transactions in the banks online list of credit card transactions (GCMS) after a purchase or when they return from a trip. All receipts must be accounted for when the billing cycle ends. Require cardholders to provide a business purpose for each transaction so it can be entered in the Expense Description field (up to 255 characters) in GCMS before printing the final Expense Report. If not printed on the Expense Report, the business purpose should be written on the backup documentation, such as a Travel Request. 4. Require cardholders to review and sign the Expense Report no later than the 20th of each month for the billing cycle just ended to verify the following: All charges were made by the cardholder and are listed on the report for the correct amount. All charges are for university business purposes and in compliance with university policy. All supporting documentation and information has been provided to the department business office and is attached to the Expense Report. Each transaction must be supported by one of the following: Itemized receipt Memo from cardholder if an erroneous charge was noted and the merchant agreed to credit the account (there is no itemized receipt in such instance) Memo or Dispute Form from cardholder if an erroneous charge was noted but the merchant refused to credit the account (there is no itemized receipt in such instance) Note: Itemized receipts are required for all purchases, even if the merchandise was subsequently returned to the vendor. Any exceptions to the above should be noted on the Expense Report by the cardholder and any disputed charges should be reported to Accounts Payable as indicated in the P-Card and Travel Card Guidelines. Require the certifying signatory (must be someone other than the cardholder) to carefully review and sign the Expense Report no later than the 20th of each month for the following: Appropriateness of transactions. Correct cost center and account. Complete supporting documentation. Cardholder signature. The certifying signatory should note any missing documentation or questions about the appropriateness of transactions on the Expense Report and follow-up with the cardholder and cardholders supervisor, if necessary, to obtain an explanation before the Expense Report is uploaded to the Finance System. The certifying signatory should follow-up on expected credits. If anticipated credits do not appear on the cardholders account by the end of the next billing cycle, the cardholder must complete the Statement of Disputed Item Form and submit it to Accounts Payable immediately. A copy of the Statement of Disputed Item Form should be attached to the Expense Report as backup documentation in lieu of an itemized receipt. Upload the Expense Report, which has been reviewed and signed by the cardholder and certifying signatory, and all backup documentation to the Finance System no later than 30 days after the billing cycle ends. Review any transactions identified by Accounts Payable as unusual to determine if they are legitimate. Accounts Payable sends an email to all College/Division Administrators at the end of each month, which identifies unusual transactions. There may be a legitimate explanation for these transactions, but each one should be investigated. College/Division Administrators (or their designee) should review the complete list of P-Card and Travel Card transactions for their college/division at least once a month. A list of transactions is saved to the college and division share drives each month to make this review easier. Any unusual transactions should be investigated. Report all suspected instances of deliberate misuse of P-Cards and Travel Cards in accordance with SAM 01.C.04, Reporting/Investigating Fraudulent Acts. 10. Remind employees that if anyone is found to have committed fraud their card will be cancelled, they will be subject to disciplinary action up to and including termination, and they will prosecuted for criminal activity to the fullest extent of the law. Everyone involved in processing, documenting, or reviewing P-Card or Travel Card transactions should take their responsibilities seriously so that we ensure that these cards are used appropriately.     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