oIP Financial Procedures
Charge cards, purchases and payments

This page is meant to be a useful resource for JMU faculty and staff. Complete information can be found on the Finance web sites. Specific questions may be directed to Jackie Ciccone, Director of Program Operations (cicconjb@jmu.edu, 568-7004) or to the apppropriate office in accounts payable, accounting services, and procurement.

A. Small Purchase vs. Travel Cards?

Small Purchase Charge Card News

Starting January 1, 2006 all purchases under $5,000 made with a vendor who accepts MasterCard MUST be paid using the Small Purchase MasterCard.

B. Small Purchase Charge Card

C. What do I submit for the SPCC?

Currently Jackie Ciccone and Donna Walker are listed as "reconcilers" for all oIP cardholders. Updates to the PeopleSoft Finance system allow for "online reconciliation". Along with materials submitted by the cardholder, the budget ORG will be adjusted for the appropriate expense codes to complete the monthly reconcilation.

By the 15th of each month, all SPCC cardholders should submit the following items TOGETHER to Donna:

• original copy of credit card statement
• original receipts, order confirmations, packing slips and return/credit information (if any).

Donna will review and present a completed cover sheet and expense reconciliation sheet to each cardholder for signature and then forward materials to Accounts Payable

For audit purposes cardholders should do the following each month:

1. verify accuracy of all transactions that have been posted on the MasterCard SPCC statement, matching all postings on the MasterCard Charge Card Statement with original purchase and credit receipts and the information on the MasterCard SPCC Record. These documents must be available for audit by the Accounts Payable staff, JMU internal auditors, and external auditors at all times. All purchases and credits will be processed against the Department ORG on file and the default expenditure account code 130900 will be applied to all expenses. Expenditure account codes are corrected during the reconciliation process.
   
2. card holders should note all purchase and credit discrepancies on the Department Purchasing Record-ATV for subsequent resolution.
   
3. card holders will shall sign the "Statement Cover Sheet" in the appropriate areas certifying receipt of all purchases and credits. Donna will review this form and fax it to the Program Administrator, x87017, by the 1st of the following month. Retention of all credit documentation is also necessary for reconciliation purposes.

D. Procuring goods, services, etc.

1. eVA order: Arlene will place purchase requisitions for most items in eVA.

   Within 5 business days of receipt of goods, submit printed requistions and orders with packing slip to Jackie.

   Accounts Payable matches the eVA requisition with the vendor invoice and automatically pays (instead of having to complete an accounting voucher.

   eVA procedures: http://www.jmu.edu/procurement/department/jmu_eva/enter_req.shtml

   
   
2. On-line purchase: Employee may place an order via the internet BUT a confirming purchase requisition still needs to be placed through eVA to avoid 1% non-compliance charges.
   

   Arlene or buyer will “ad hoc” the vendor in eVA and will need the Federal ID number!

   Accounts Payable matches the eVA requisition with the vendor invoice and automatically pays (instead of having to complete an accounting voucher.

   
   
3. Point-of-sale purchase: Employee can go into a store and use the Small Purchase MasterCard.

   We will no longer process reimbursements for such purchases on accounting vouchers.

   Inform the Vendor of the University’s tax-exempt status.

   Submit original receipts with Purchasing Log.

   Point-of-sale purchases do not go through eVA. EXCEPTION: Costco does not accept Mastercard and purchases do not count as point-of-sale transactions. Requirements: entry in eVA, accounting voucher, and original receipt. Click here for complete information.

   Make sure you have signed the back of your card!

   No one else can use and/or your card for a point-of-sale purchase.

   
   
4. JMU charges and recurring billing: For internal charges will continue, e.g. JMU copy center, JMU transportation, Aramark/dining services, Jackie will need to approve the request.

   All original request forms and charge tickets should be sent to Jackie within 5 business days for receipt.

   
   
5. Express mail services: Please use UPS as much as possible instead of Federal Express. UPS shipping tickets and mailing supplies are ordered in bulk (check with Arlene to receive a supply).

   Currently the State contract (DPS#91026) for express delivery services is with United Parcel Services (UPS).  Thus, services provided by Federal Express or other like carriers are not covered under this exclusion.  Should you use the services of companies other than United Parcel Service (UPS) for delivery services, these transactions will need to be processed through the eVA Procurement System.

   IF you use Federal Express, be sure charge this to your own SPCC Mastercard and complete the eVA confirming requistion.

   
   

   List of eVA exclusions:	Check this LIST before you order something.
   List of Expense Codes:	Use codes from this LIST to record types of expenses.

E. Accounting Vouchers

Donna Walker will use the accounting voucher to initiate prepayments and other payments that do not require a purchasing document (required and used only to initiate payment to vendors for all invoices without an eVA DO# listed on it.)

• This is not used for reimbursement of employees for travel-related expenses. Use most recently updated Excel form from the Accounts Payable website. This form will add the items and total at the bottom.
  
• Include ORG and expenditure coding by type of expense. Multiple expenditure coding will have to be calculated.

  Accounts Payable will process payment 30 days after receipt of original invoice unless the vendor notes a payment due date, e.g. "Net 10 days", on the invoice.

  Check will be mailed directly to the vendor, unless you request to pick up the check. If such arrangements are made, checks are available for pick-up from the University Business Office after 2 p.m.

F. Payments to individuals

• For services provided by individuals not employed by JMU
  Along with a completed accounting voucher, a completed W–9 form must be on file before a payment is processed. Contact Patsy Fulk at 568–2941 to determined if the W–9 form is on file for your payee. These services include, but are not limited to, the following:
  --Consulting fees
  --Honoraria ("payments to professional persons for services for which fees are not legally or traditionally required")
  --Artistic performance
  --Human subjects ("payments to individuals participating in research")
  
  The IRS requires the University to track these payments for each calendar year. When a payment to one individual reaches $600 for a calendar year, the University must report the payment on a 1099 form.
  
• Services provided by JMU employees
  Payment will be processed on a PAR form through JMU Payroll.
  
• For both: Submit original contract or letter of agreement as documentation of services rendered with full name, mailing address, and social security number.

G. Travel Charge Card

H. Tasks for card holders

The MasterCard Corporate Travel Card provides a means of funding expenses incurred while conducting official University business. Wherever possible, the traveler should charge travel expenses directly to the travel card.

• The card holder is responsible for the travel charge card charges. The traveler must process a Travel Voucher (TERV) within five (5) working days after completion of the trip. Timely processing allows for receipt of reimbursements in time to pay travel charge card bills within the period prescribed by the charge card vendor. The University will not make travel expense reimbursements from charge card statements or tissue receipts.
  
• Card holders must :
  --Pay travel charge card balances when due to avoid late fees or finance charges. However, if late fees occur, they are the responsibility of the card holder.
  --Use travel charge cards only for reimbursable expenses incurred while conducting official state business. The card holder may charge certain personal expenses, included on the same bill as reimbursable expenses, to the travel charge card. Examples are a personal phone call included in a lodging bill and a spouse's dinner included in a restaurant bill. Cardholders must pay such expenses from personal funds.

For more information about travel, see travel procedures link.

I. Accounts Payable Contact Info--for questions about small purchase and travel cards

Jennifer Dellinger, Compliance Auditor & Program Administrator
Phone: 568-7396
E-mail: dellinjx@jmu.edu

Tanya Shifflett, Program Administrator
Phone: 568-7395
E-mail: shiffltl@jmu.edu