Policy Number: II-3
Effective Date: June 30, 2013
Last Reviewed: November 10, 2020
Responsible Dept.: Vice President of Financial & Administrative Services
A signed copy of this policy is available in the President’s Office.
Purpose
The purpose of this policy is to ensure Virginia Western Community College (VWCC) makes full use of the Commonwealth of Virginia’s Small Purchase Charge Card (SPCC) program. The purchasing card program is part of a state-wide initiative to reduce costs associated with the purchase and payment of goods and services. Suppliers benefit from the program by providing them payment within as little as three business days. This policy provides guidelines and procedures for the use of the SPCC.
Policy
SPCC Use
VWCC will maximize the use of the SPCC, administering the SPCC program in accordance with the Commonwealth of Virginia’s Department of Accounts (DOA) policies and procedures.
- The SPCC shall be used for authorized college purchases only. All purchases shall comply with the procurement regulations of the Commonwealth and the college.
- Purchases will be placed in eVA with eVA registered vendors, with the exception of legitimate over-the-counter purchases.
- The SPCC will be used to pay vendors up to the cardholders delegated authority for those vendors with the exception being preapproval from DOA for a temporary increase to cover an expenditure.
- The SPCC shall not be used to circumvent procurement guidelines, particularly those designed to maximize the Commonwealth’s purchasing power through state contracts.
- Cardholders shall not pay Virginia sales tax on goods or services, except when the purchase is prepared foods (e.g. catering, meals, etc). Cardholders are responsible for informing suppliers of the tax-exempt status when making purchases.
- This card is not interrelated with the Travel Charge Card. Therefore, personal charges, cash advances, and business travel, or entertainment expenses are not permitted with the Purchasing card.
- The SPCC will not be used to purchase or pay for personal items, cash advances, business travel expenses (excluding airline and mass transit tickets), past due vendor invoices, accommodation and restaurant purchases, or gift cards and /or gift certificates (except for gift cards purchased by HR for the purpose of employee recognition and DOA prior approval for other exceptions).
- Temporary or permanent removal of accommodations and restaurant restrictions to allow for non-travel related purchases (e.g. conference rooms or catered business meals) will be considered on a case-by-case basis.
Card Security
Authorized use of the purchasing card is limited to the person whose names appears on the face of the card. The card or its number must not be shared with another person who is not a vendor with whom they are conducting business.
Retain the purchasing card in an accessible, but secure location. The account number on the purchasing card should not be posted or left in a conspicuous place. Never make a photocopy of a card.
Statement Reconciliation
Cardholders will maintain an on-going log of purchases. The log will contain the Agency name and unit number, cardholder name, date of purchase, vendor name, description of purchase, amount of purchase and fund/department of where purchase should be charged. The log must be signed by the cardholder and supervising approver and submitted to Shared Service Center (SSC) along with the SPCC statement. Timely reconciliations are required.
Penalties for Violation of SPCC Policies and Procedures
Cardholders and their supervisors who knowingly violate SPCC policies and procedures will be subject to disciplinary action in accordance with the severity of the violation. Additionally, employees may be held responsible for payment of unauthorized purchases of goods and services.
Responsibilities
The Business Manager will develop and maintain procedures that are consistent with this policy and that comply with the applicable policies and procedures of the Commonwealth of Virginia.
The Business Manager will appoint the college’s SPCC Program Administrator who will assist the SSC with administering the SPCC Program.
Responsibilities of Cardholder
- The individual SPCC cardholder will comply with the college policies and procedures, CAPP Manual, Section 20355 – Small Purchase Charge Card, and the stipulations of the cardholder agreement for the procurement of goods and services and use of the SPCC.
- Cardholders will secure their SPCC at all times to ensure that neither the SPCC nor the card is loaned, shared, or transferred to another individual for its use.
- The cardholder will reconcile the monthly statement to verify the accuracy of the purchases and returns and forward the reconciled statement to the approving supervisor for their signature.
- Cardholders leaving the college will notify the SPCC Program Administrator of the date of their separation and will complete the final reconciliation of all charges. The cardholder will return the SPCC to the SPCC Program Administrator prior to separation from the college.
Responsibilities of the Supervisor
- The approving supervisor will monitor the SPCC cardholder’s activity for compliance with these policies and procedures.
- Upon a cardholder’s separation from the college, the supervisor will ensure the final reconciliation of all charges had been completed and the cardholder has returned the SPCC to the SPCC Program Administrator.
- Supervisors shall reinforce to the cardholders that they must secure their SPCC at all times and that neither the SPCC nor the card number is loaned, shared, or transferred to another individual for its use.
- The Supervisor will review all statement documentation and transactions for final approval before log can be submitted to SSC for reconciliation in Peoplesoft Accounting and Information System (AIS).
Review Periodicity and Responsibility
The Business Manager will review this policy annually on the anniversary of its approval and, if necessary, recommend revisions. The policy shall also be reviewed when change to the relevant policies and procedures are made.
References
CAPP Manual, Section 20355 – Small Purchase Charge Card
Agency Purchasing and Surplus Property Manual (APSPM)
DGS/DPA Agency Procurement and Surplus Property Manual
