A-to-Z Index

4220 - Small Purchase Charge Card

Effective Date:  November 15, 2011


Table of Contents:

    .100 General
    .200 Request, Change or Cancel a Card
    .300 Small Purchase Charge Card Security
    .400 Returns, Credits, and Disputed Items
    .500 Reconciliation of the Charge Card Statement
    .600 Purchases/Expenditures
       .610 Restricted Purchases
       .620 E-Campus Purchases
       .630 Declining Balance Cards
       .640 Infractions on the Small Purchase Charge Card
    .700 Responsibilities
       .710 Department Head/Approving Authority
       .720 Cardholder
       .730 Finance Division
    .800 Procedures
       .810 Department/Department Head/Approving Authority
       .820 Cardholder
       .830 Accounts Payable
    .900 Forms Preparation and Submission
       .910 Small Purchase Charge Card Delegation Agreement
          .911 Required
          .912 Where to Obtain Blank Forms
          .913 Number of Forms to Complete
          .914 Where to Send Completed Forms
          .915 Form Preparation Instructions
       .920 Department Purchasing Record Small Purchase Charge Card
          .921 Required
          .922 Where to Obtain Blank Forms
          .923 Number of Copies
          .924 Form Preparation Instructions
       .930 Statement Cover Sheet For Payment
          .931 Required
          .932 Where to Obtain Blank Forms
          .933 Form Preparation Instructions
       .940 SPCC ATV
          .941 Required
          .942 Where to Obtain Blank Forms
          .943 Form Preparation Instructions

.100 General

Small Purchase Charge Card (SPCC) offers departments an alternate payment method when making small purchases. This method gives departments the opportunity to purchase goods and services, costing $4,999 or less. Bank of America is the charge card vendor for the Commonwealth of Virginia.

The charge card eliminates vendor invoices and consolidates multiple vendor payments into one monthly payment to Bank of America. Bank of America makes payments directly to the vendors. Information reports are available to help cardholders and departments maintain control over purchases and payments. Departments shall maintain a record of their purchases so spending limits can be monitored and purchasing activity can be reconciled to the monthly card statements. Each month the cardholder is required to email the coversheet and purchasing log to spcc@jmu.edu by the 15th of the following month. Departments must retain all SPCC records for three (3) years plus current fiscal year for auditing by the Office of Accounts Payable.

Currently, use of the SPCC is limited to amounts up to $4,999 per purchase transaction without approval by Accounts Payable and Procurement to make purchases over that amount on the SPCC. Departments are liable for authorized charges made using the SPCC, cardholders are responsible for official University purchases only. The University does not permit use of the card for personal items; cash advances, and travel expenses (with the exception of mass transit and conference registration fees). To maximize the reduction in administrative costs, cardholders should make purchases from vendors who accept the card.

Cardholders may contact the Small Purchase Charge Card (SPCC) Program Administrator, x87396 or x87395 if they have questions concerning appropriate use of the card

.200 Request, Change or Cancel a Card

Department Heads may request cards for employees who have authority to purchase items for the department. To request cards, the Department shall complete the VISA Small Purchase Charge Card Delegation Agreement form and forward it to the SPCC Program Administrator, MSC 5712 for processing. The SPCC Program Adminstrator will notify the department when they receive the card. Employees shall come to the Accounts Payable Office to pick up the card and to sign the Delegation Agreement acknowledging that they have received the card.

Cardholders may contact the SPCC Program Administrators by email at dellinjx@jmu.edu or shiffltl@jmu.edu, to have changes made to existing cards.

Cardholders shall return cards to the Accounts Payable Office immediately upon request of their Department Head or the Accounts Payable Office. The cardholder shall also return the card when terminating employment or transferring from one University Department to another.

.300 Small Purchase Charge Card Security

Authorized use of the card is limited to the person whose name appears on the face of the card. Individual cardholders shall not lend the card to another person. The cardholder may request a card for another department employee, with procurement authority, when the cardholder will be absent from work for an extended period.

Cards should be kept in an accessible but secure location. The cardholder should not post the card account number or leave the card in a conspicuous place.

If the card is lost or stolen, the cardholder shall immediately notify the SPCC Program Administrators, x87396 or x87395.

James Madison University is liable for purchases, made by authorized users, with the SPCC, if the purchase is within the single per transaction dollar limit and does not exceed $4,999. James Madison University does not accept liability for the following:

1.  Unauthorized use of cards.
2.  Account numbers that are fraudulently used.
3.  Purchases, made with stolen or lost cards, which exceed the maximum limit ($50) and the maximum length of liability (24 hours after discovery and reporting of card loss or theft).

.400 Returns, Credits, and Disputed Items

Usually, the cardholder and the vendor that provided the goods and services can resolve disputes. The cardholder shall use the following guidelines when returning an item:

•  Always contact the vendor, whatever the reason for the return, to determine the correct procedure for returns.
•  Request the vendor to issue a credit receipt for items returned. The credit should appear on a subsequent charge card statement. Credit balances noted on monthly SPCC statements are posted on the Departmental Monthly Detail Report. If you have any questions please contact the SPCC Program Administrators at x87396 or x87395.
•  Enter descriptive information and the credit amount of the return on the Department Purchasing Record.
•  Keep all documentation, that support returns, on file for reconciling the charge card statement.
•  If the cardholder and the vendor cannot resolve an issue, the cardholder should contact VISA. They will investigate the dispute for the cardholder, assist in the resolution, and will issue a temporary credit, pending final resolution.

.500 Reconciliation of the Small Charge Card Statement

The cardholder and the University are responsible for retaining documentation of purchases and returns. Departments shall reconcile transactions in the PeopleSoft Finance System, using documentation and information on the Department Purchasing Record, to the monthly VISA Charge Card Statement.

Listed below are required procedures for reconciliation:

1.  Around the 20th of each month the Charge Card Section of Accounts Payable will receive the monthly file from VISA. This file will be loaded into the PeopleSoft Finance System. Once the file is loaded into PeopleSoft each card is required to be reconciled online. During the reconciliation process you will match up receipts to each charge, assign the correct expenditure code for each transaction and indicate the eVA exclusion or PCO/DO number. If sales tax has been charged for a purchase it is the responsibility of the cardholder to have that tax amount credited back to the card. In order to reconcile in PeopleSoft, the reconciler must take the Charge Card Reconciliation class offered by IT Training (IT601) and complete pages 1 and 2 of the IIS Access form.

2.  Once the charge card has been reconciled in PeopleSoft, a report will be generated and printed off. This is the Monthly Small Purchase Charge Card Coversheet and Purchase Log. The cardholder and supervisor and/or signature authority (can not be the cardholder) will sign each coversheet. A copy of the signed coversheet and purchase log are then to be sent to Accounts Payable by the 15th of each month following the statement date. Example: if the statement date is January 15 then the paperwork is due to Accounts Payable on February 15th.

3.  Each cardholder is responsible to have all original receipts, original coversheet, original purchase log, original business meal certification for any food purchased, a copy of the Travel Authorization for air/rail tickets and conference registration fees for any airline charges on file for 3 fiscal years plus current fiscal year for audit purposes. Failure to maintain proper records can lead to the suspension or revocation of the small purchase charge card.

4.  If for some reason a charge is left in the conveniences account codes (120900, 130900, 140900, 150900, 220900) after the open reconciliation period an ATV MUST be completed to move charges out of the convenience account code, currently the default convenience account code is 130900.  It is required that all convenience account codes be cleared out and have a zero balance.  Failure to move charges out of the convenience account codes will result in suspension or cancellation of your small purchase charge card.

.600 Purchases/Expenditures

.610 Restricted Purchases

Cardholders may not charge the following purchases to the SPCC:

•  Tuition reimbursement for courses taken at other educational institutions
(see: http://www.jmu.edu/JMUpolicy/1401.shtml)  

•  Purchases costing more than $4,999.(If you need to make a large purchase greater then this amount please contact either Jennifer Dellinger at 568-7396 or Tanya Shifflett at 568-7395 so your transaction limit can be raised)

•  Splitting orders that would cost more then $4,999 to get them under the limit

•  If a cardholder uses the SPCC to make purchases that are personal, then this is considered fraud and will be reported. 

•  Narcotics or dangerous drugs

•  Alcoholic beverages

•  Fuel and Tuition Reimbursement

•  Firearms and ammunition

•  Yearly maintenance agreements that are paid monthly

•  Furniture (Contact someone in the Procurement Dept)

•  Purchases from state employees

•  Property and equipment leases and rentals (copiers)

•  Cellular Phones and Two-Way Radios

•  Professional Services

•  Costco Memberships

•  Mini blinds, Curtains, Shelving, Signs, Heaters, A/C Units, Air Purifiers, Fans, Paint, Keys, Flooring (carpet, tile) (Contact someone in Facilities Management), Light bulbs, Housekeeping Supplies 

COVC001 (E)
Car Rental Table
Description
3350–3499
7512
Car Rental Agencies
Automobile Rental Agency
COVG001 (E)
Gas/Oil Table
Description
5541
5542
9752
Service Stations (with or without Ancillary Services)
Fuel Dispensers, Automated
U.K. Petrol Stations
COVR001 (E)
Restaurant Table
Description
5522
5441
5451
5462
5499

5811
5812
5814
5921
5993
9751
Freezer and Locker Meat Provisioners
Candy, Confectionery, and Nut Store
Dairy Products Stores
Bakeries
Miscellaneous Food Stores, Convenience Stores, Markets, Specialty Stores & Vending Machines
Caterers
Eating Places – Restaurants
Quick Payment Services – Fast Food Restaurants
Package Store, Beer, Wine and Liquor
Cigar Stores and Stands
U.K. Supermartkets, Electronic Hot File
COVR002 (E)
Modified Restaurant Table
Description
5422
5441
5451
5462
5499

5812
5814
5921
5993
9751
Freezer and Locker Meat Provisioners
Candy, Confectionery, and Nut Store
Dairy Products Stores
Bakeries
Miscellaneous Food Stores, Convenience Stores, Markets, Specialty Stores & Vending Machines
Eating Places – Restaurants
Quick Payment Services – Fast Food Restaurants
Package Store, Beer, Wine and Liquor
Cigar Stores and Stands
U.K. Supermartkets, Electronic Hot File
COVA001 (E)
Accommodation Table
Description
3500–3999
7011
7012
Hotels
Lodging – Hotels, Motels, Resorts
Time Shares
COVF001 (E)
COV Fraud Table
Description
4829
5813

5933
6010
6011
6050
6051
7273
7297
7995

9222
9223
9401
Money Transfer Merchants
Bars, Cocktail Lounges, Discotheques, Nightclubs & Taverns – Drinking Places (Alcoholic)
Pawn Ships
Financial Institutions (Manual Cash Disbursements)
Financial institutions (Automated Cash Disbursements)
Quasi Cash Member Financial Institution
Quasi Cash Merchant
Dating and Excort Services
Message Parlors
Betting (including Lottery Tickets, Chips at Gaming Casinos, Off – Track Betting & Wagers at Race Tracks
Fines
Bail and Bond Payments
Food Stamps

Besides the listed restricted items, cardholders should not charge purchases that are recurring in nature, such as, rentals and towing charges to the card.

.620 E-Commerce Purchases

Departments may purchase goods or services up to $4,999 using their SPCC through the Internet. Since the card number is transmitted when making purchases, users must be certain the vendor has a Secure Socket Layer (SSL) Version 2.0 or greater. To ensure the vendor has a SSL, the Address Window must start with https://. This may not occur until the payment information is requested. For information about the vendor’s security certification, check under "Help" on the browser tool bar. If you place an internet purchase, a comfirming order must be submitted into eVA.

On-line auctions (example: e-bay) is allowed when all rules governing Procurement procedures and Accounts Payable payments are met. The SPCC Program Administrator/Compliance Auditor will audit each of these transactions for compliance.

Both the SPCC and the Travel Card may be used to purchase airline and rail tickets over the Internet. The SPCC may be used as a "method of payment" for conference registrations. All compliance issues still apply as this registration is subject to a maximum prepayment period of 90 days. The Travel Card may be used to purchase lodging as well. As with all purchases, departmental funds must be available before making any expenditure commitments.

.630 Declining Balance Cards

Declining Balance Cards may only be obtained by employees who have the SPCC (Small Purchase Credit Card)  ex: Walmart or Kroger.

•  A cap of $500.00 must be placed on each declining balance card.
•  An employee may complete a “point of sale” purchase of a card with a declining balance for their department.
•  All purchases must be documented and receipts retained for purchases made using the declining balance card.
•  Departments are responsible for any documentation that would be required in an Audit.
•  These purchases must fall within the Accounts Payable and Procurement guidelines.
•  A log must be kept for each declining balance card purchase - the log can be found on the accounts payable website.

Declining balance cards are not to be purchased and used as incentives or non-monetary recognition awards. The only time an exception is usually granted is through externally funded sponsored-program research and then it is only granted when the funding agency specifically states that payment cards may not be used as the incentive. The state does not allow this type of expenditure and therefore the university must follow the same protocol; failure to do so can result in obligation to repay the university/state funds from non-state resources.    VISA DECLINING BALANCE CARDS (GIFT CARDS) ARE NOT ALLOWED TO BE PURCHASED.

.640 Infractions on the Small Purchase Charge Card

In the event a cardholder makes an inappropriate expediture on the small purchase charge card the following penalties will be enforced.

Misuse of Restaurant Block being lifted: Block placed permanently back on card
Late Paperwork, coversheet & purchase log along with any TA's or Business Meal Certification forms not turned in by the 15th of the month following the statement date: 15 days late:   email warning
30 days late:   15 day suspension
45 days late:   30 day suspension
(on top of 15 days-total 45 days)
TA-wrong/no signature, book before TA done or before TA has final approval, booked more then 90 days: 1st time:   email warning
2nd time:   15 day suspension
3rd time:   30 day suspension
TA-International not approved by Mr. King before booking: 1st time:   30 day suspension
2nd time:   60 day suspension
3rd time:   90 day suspension
Business Meal Certification Form-
wrong signature, not complete:
1st time:   email warning
2nd time:   15 day suspension
3rd time:   30 day suspension
Split Purchases,
spending more than $4,999 in one day with one vendor without prior approval:
1st time:   15 day suspension
2nd time:   30 day suspension
3rd time:   60 day suspension
Inappropriate expenditures against Policy 4302
Facility Modification/Maintenance:
1st time:   email warning
2nd time:   Notification to senior management, possibility of 30 day suspension and reimbursement of inappropriate expense back to department
3rd time:   60 day suspension and reimbursement of inappropriate expense back to department

.700 Responsibilities

.710 Department Head/Approving Authority

•  Authorize issuance and use of cards for departmental employees by approving the Delegation Agreement.

•  Insure proper use of the card by reviewing charges made to the Department. Revokes a cardholder’s purchase authority, for improper use of the card.

•  Approve charge and credit transactions for the department. Ensure that all returns are credited back to the small purchase charge card. If a merchant refuses to credit the SPCC charge card and issues a "store credit", immediately advise the Program Administrator with the specifics.

• Insure that the cardholder maintains records and completes reconciliation as required by this procedure.

•  Ensures that all E-Commerce purchases are made through a SSL, Version 2.0 or greater, and that the address or location begins with https://.

•  The University requires travelers to prepare an estimate of the total cost of any planned overnight official business travel expected to exceed $500 and retreats held at off campus locations. Total cost includes transportation, conference registration, and any other travel costs or course fees. Both domestic and international travel, require prior approval of the appropriate Senior Vice President, or Associate/Assistant Vice President, Dean, or Associate/Assistant Dean if the planned overnight travel is expected to exceed $500. International travel requires approval from the Senior VP for Administration and Finance.

.720 Cardholder

•  Maintain the card and the card account number in a secure location for the individual cardholder's use only.

•  Comply with this procedure when obtaining goods and services or returning items purchased with the card.

•  Inform the Vendor of the University’s TAX-EXEMPT status

•  Obtain documentation of all transactions to include a printed copy of E-Campus purchases and maintain records as outlined in this procedure.

•  Any internet purchases have been submitted as confirming orders in eVA.

•  Limit purchases to items that are not restricted purchases.

•  Return the card to the Accounts Payable Office when requested by the Department Head or the Accounts Payable Office. Also, returns the card when terminating employment or transferring from one University department to another.

•  Cardholder is responsible for all charges to their card. Misuse of the card may lead to suspension or revoking of the card.

.730 Finance Division

  • Maintain policies and procedures for issuance and use of the card for James Madison University.
  • Coordinate all card activity with University departments, the Division of Purchases and Supply, the Department of Accounts and VISA.
  • Administer the SPCC Program for the University by:

    1. Insuring proper use of state funds for purchases and vendor payments.
    2. Insuring compliance with state regulations and procedures.
    3. Rescinding of cards used in the wrong manner. The card can be suspended or permanently revoked for continued misuse.
    4. Providing training for employees.
    5. Maintaining files, issuing cards, and confirming the list of current cardholders with departments.
    6. Reviewing purchase documents, forms and reports, processing and recording payments, reconciling transactions, and collecting payments for inappropriate expenditures and delinquent charges from the cardholder.

.800 Procedures

.810 Department/Department Head/Approving Authority

•  Provides the cardholder access to University Policies and Procedures.
•  Completes a Delegation Agreement for each employee authorized to obtain goods and services using the card. Maintains current copies of all approved Delegation Agreement forms in departmental files.
•  Provides an original copy of the authorized Delegation Agreement to the Accounts Payable Office to request issuance of cards.
•  Prepares the Department Purchasing Record according to instructions provided in this procedure and by the Office of Accounts Payable.
•  Retain documentation of purchases to include a printed copy of E-Commerce purchases and returns, and uses information from the Department Purchasing Record to reconcile transactions to the monthly Small Purchase Charge Card Statement.
•  Approves charges to department numbers.
•  Revokes cardholders purchase authority for misuse of the card, obtains and returns cards to the Accounts Payable Office.
•  Responds to vendor disputes.

.820 Cardholder

  • Receives the card issued in their name by signing the approved Delegation Agreement at the Accounts Payable Office.
  • Maintains the card and the card account number in a secure location. Never gives the card account number to another person or posts it in a conspicuous place.

    To use the card, the cardholder:

    1. Identifies vendors that accept the card and can provide the goods and services needed.
    2. Calls or goes to the vendor's place of business, accesses the vendor’s Web site, and places the order. Gives specific departmental points of sale reference information to the vendor.
    3. Gives the vendor the account number and expiration date on the card.
    4. For E-Commerce purchases, enters the Charge Card Number as required by Vendors that have a SSL.
    5. Informs the Vendor of the University’s TAX-EXEMPT status.
    6. Retains all documentation concerning the purchase. (All vendors shall provide documentation of the purchase, such as a sales receipt or packing slip, with delivery of the items purchased.)
    7. Requests a receipt when picking up a purchase and retains a printed copy of items purchased through E-Commerse procurements.
    8. Reconciles the documentation to the Small Purchase Charge Card Statement.

  • Follows guidelines in subsection .400 for returns, credits and disputed items.
  • Contacts the Accounts Payable Office for necessary changes to existing cards.
  • Immediately notifies the VISA Program Administrator, x87396 or x87395, if the card is lost or stolen.
  • Returns the card to the Accounts Payable Office immediately upon request of the Department Head or the Accounts Payable Office. Also, returns the card before terminating employment or transferring from one University department to another.
  • Reimburses James Madison University for inappropriate expenditures charged to the card.

SPECIAL NOTE: CARDHOLDERS SHOULD NOT MAKE ANY PAYMENTS FROM PERSONAL FUNDS TO VISA FOR PURCHASES MADE USING THE VISA SPCC.

PAYMENT FOR PURCHASES THAT ARE NOT STATE ALLOWED OR A PURCHASE MADE IN ERROR MUST BE REIMBURSED TO JMU.  DEPARTMENTS SHOULD CONTACT THE ACCOUNTS PAYABLE OFFICE ON x87396 or x87395 SHOULD QUESTIONS ARISE CONCERNING CORRECTIONS TO THE VISA SPCC ACCOUNT.

.830 Accounts Payable

  • Receives approved Delegation Agreement forms from departments, reviews the forms and forwards information to VISA to issue cards.
  • Receives cards from VISA and notifies cardholders that they may get their card at the Account Payable Office.
  • Maintains file copies of approved Delegation Agreement forms and a list of cardholders names.
  • Confirms the names of authorized cardholders and the Delegation Agreement form information, with departments, annually.
  • Processes payment for the full amount of the charge card invoice, by the due date, to VISA.
  • Records payments in University and State records.
  • Reviews VISA statements and monthly reports to ensure expenditures are appropriate state expenditures.
  • Notifies individual cardholders of inappropriate expenditures charged to the card and collects payment for the purchase and any delinquent charges from the individual.
  • Audit cardholders, randomly, during fiscal year.

.900 Forms Preparation and Submission

.910 VISA Small Purchase Charge Card Delegation Agreement

.911 Required

Departments shall complete this form to request a card for a departmental employee.

.912 Where to Obtain Blank Forms

The Small Purchase Charge Card Application (Delegation Agreement) is available online.

.913 Number of Forms to Complete

Complete one form.

.914 Where to Send Completed Forms

Send the original copy to the SPCC Program Administrator and retain one copy in departmental files.

.915 Form Preparation Instructions

This subsection provides detailed instructions for preparation of the Delegation Agreement form.

Employee Name: The full name of the employee.

HR/Employee ID #: The employee’s social security number.

Date of Birth: The employee's month, day & year of birth.

Email Address: The employee's email

Billing Address, City, State and Zip: The complete billing address.

Home Telephone No.: The employee's home telephone number

JMU Telephone Number: The employee’s JMU telephone number.

Department Name and MSC: The name of the Department and MSC to which the employee reports.

Department ID #: The Department ID Number assigned to the Department.

Transaction Limit: A $4,999 amount for an individual transaction for the employee.

Monthly Limit: The maximum dollar amount of purchase transactions up to $25,000, per billing cycle, which the departmental Approving Authority authorizes for the employee.

Rush Delivery: Enter "yes" or "no". There is an additional charge for this.

THE FOLLOWING SHOULD BE COMPLETED AFTER THE FORM HAS BEEN PRINTED.

Departmental Authorized Signature: The Signature of the Approving Authority for the Department Number shown on the form. This signature shall be the same as the Approving Authority shown on the Signature Form held by the Finance Office.

Print Name: The typed or printed name of the individual who approved the form.

Employee's Signature: The signature of the employee requesting the card.

Date: The Date the employee signs the Delegation Agreement.

Cardholder's Signature: The signature of the cardholder.

Date: The date the cardholder picks up the card.

.920 Department Purchasing Record for Small Purchase Charge Card

.921 Required

Departments/Cardholders shall complete this form and retain it in departmental files. If multiple departments are to be charged for the purchases charged to the card, the SPCC ATV replaces this form. See Subsection .940

.922 Where to Obtain Blank Forms

The Department Purchasing Record form is available online.

.923 Number of Copies

Complete one form. Retain the completed form in the department's files.

.924 Form Preparation Instructions

This subsection provides detailed instructions for preparation of the Department Purchasing Record.

Department Name: The name of the Department being charged for the purchase.

Department ID No: The Department ID Number assigned to the department.

Cardholder's Name: The name of the individual cardholder.

Card Number: The last 4 digits on the card only.

Date of Sale: The date the sale transaction is completed.

Vendor's Name: The name of the vendor.

Description: A brief description of the item purchased.

Dept ID No.: The Department Number assigned to the department.

Expenditure Acct. Code: The expenditure account code that best describes the item purchased.

Dept. Ref Number 1: An optional field for use by the department.

Dept. Ref Number 2: A second optional field for use by the department.

Amount: The total amount of the purchase.

Month: The month in which the transaction is completed.

.930 Statement Cover Sheet For Payment To VISA

.931 Required

The University requires each department that has purchased items with the SPCC to complete this form, and retain in departmental file. A copy should be faxed to Accounts Payable, x88920 by the 10th of each month.

.932 Where to Obtain Blank Forms

The Statement Cover Sheet form is available online .

.933 Form Preparation Instructions

This subsection provides detailed instructions for preparation of the Statement Cover Sheet for Payment to VISA.

Department: The department name as shown on the Department Purchasing Record.

Department ID #: The Department Number as shown on the Department Purchasing Record.

Cardholder: The name of the individual cardholder.

Card Number – last four digits: The last four digits of the individual’s card number.

Statement Closing Date: The Visa statement closing date as shown on the statement.

Total Amount: The total amount of the expenditures shown on the Visa monthly statement.

Approving Signature: The signature of the approving authority for the department number. By signing, as approving signature, the person is stating they have reviewed the reconciled statement, purchase log and supporting documentation. They certify that all purchases are correct and valid state expenses.

Cardholder's Signature: The signature of the cardholder. By signing, the cardholder is stating that this payment is for services, goods, materials, supplies and equipment purchased by use of an authorized commonwealth Visa Small Purchase Charge Card (SPCC) according to the Visa Small Purchase Charge Card Procedure; and that the services, goods, materials, supplies and equipment were received and in good condition; that the SPCC statement has been reconciled to the purchasing log & supporting documentation.

Comments/Additional Clarifications: Use this section to document any information concerning this payment. Examples: Purchase is in dispute; paid sales tax in error, credit in the next billing cycle; charges shown on the Department Purchasing Record, were not in the current billing cycle; and authority to sign for purchases delegated to another individual during vacation or leave period. Also, you can give additional clarifications for any purchase that may be questioned by Accounts Payable.

.940 SPCC ATV

.941 Required

The SPCC ATV is required to record the SPCC transaction reclassification/transfers, within a department or between several departments. One copy of the form should be sent to Financial Reporting for review and process and one copy should be retained in departmental file

.942 Where to Obtain Blank Forms

The SPCC ATV is available online.

.943 Form Preparation Instructions

Enter the required information as listed below and print the form. Send the completed form to Financial Reporting, MSC 5715.

Department Name - Enter the department name.

Cardholder Name - Enter the name on the Charge Card.

Card Number - Enter the Charge Card number.

Journal Description - Enter the month of the Visa statement.

       CORRECTION LINE

Correction Dept ID - Enter the department that should be charged for the purchase.

Debit Account - Enter the account code the purchase should be charged.

Amount - Enter the amount of the purchase.

Date of Sale - Enter the date of the purchase.

Vendor's Name - Enter the vendor name.

Description - Enter a short description of the purchase.

Month - Enter the month in which the purchase was made.

       DEFAULT LINE

Default Dept ID - Enter the department the purchase was originally charged.

Amount - Enter the amount of the purchase.

Credit Account - This data is automatically filled in.

Date of Sale - Enter the date of the purchase.

Vendor's Name - Enter the vendor name.

Description - Enter a short description of the purchase.

Month - Enter the month in which the purchase was made.

Number of Lines - This will automatically calculate.

Totals - The will automatically calculate.

Prepared By - Name of person preparing the SPCC ATV.

Date - Enter the date the SPCC ATV was prepared.

Approved By - Signature of Approval Authority.

Date - Enter the date the SPCC ATV was approved.

After completing the form and obtaining the proper approvals, please send the completed form to Financial Reporting, MSC 5715.