天堂鸟先生

For the purpose of the pcard program, card users include cardholders, reconcilers, and approvers. The roles and responsibilities of each of these types of card user are described below.

2.2.1. Cardholder Responsibilities

• The card is for business expenses only. It must not be used for personal purchases. Even if the cardholder later fully reimburses the university, the use of public funds for personal expenses could violate several Ohio laws including R.C. 2921.41. Those found in violation of this policy may be subject to disciplinary action, up to and including termination.
• The cardholder shall abide by all university policies and procedures when using a payment card.
• The cardholder must determine if the payment card is the appropriate payment method when making purchases.
• In accordance with the banking regulations, the card is not transferable and may only be used by the cardholder (e.g., loan your card or provide your card number to another person to make a purchase, giving your card to a delegate to make a purchase on your behalf). If there is a need to have a card that is transferable, talk with the planning unit CFAO about a departmental card and whether that is a more appropriate solution to meet the business need.
• The cardholder must obtain an itemized receipt for all payment card transactions (regardless of what type of card). See Section 8.3 for more information.
• The cardholder is responsible for adequately substantiating all transactions on their university payment card. This includes providing a clear business purpose, the correct account number to charge, and any other documentation necessary to adequately document the charge (ex., such as an agenda and attendees of a business meeting). See section 8.4 for additional details.
• All card transactions must be verified in Concur within 28 calendar days of the transaction post date. The cardholder can delegate updating their transactions in Concur to another employee; however the cardholder is still responsible for the transactions charged to the payment card and for providing all necessary documentation to the delegate to update the transaction in the system in accordance with policy within 28 days of the post date in Concur.
• Cardholder cannot pyramid their transactions to circumvent card limits (e.g., dividing a purchase into two or more transactions to avoid the limits associated with the card being used).
• Cardholders cannot receive cash advances of any form using a university payment card.
• Cardholders are responsible for resolving discrepancies and ensuring credits are received as necessary.
• Cardholders may not receive cash back or in-store credits for any refunds or exchanges. Such amounts must be credited back to the university payment card. If the supplier mistakenly issues a refund check, it must be submitted to the Cashier鈥檚 Office within five calendar days of receipt by the cardholder.
• The cardholder should ensure that Ohio sales tax is not paid on purchases, when required. (See Section 7.5 for information on Sales Tax.) If grant or foundation funds are being charged, cardholders are responsible for seeing that all granting agency or foundation account spending guideline requirements are met. Charges must be reasonable, allocable and allowable to the specific grant.
• Ohio ethics law and the related statutes generally prohibit public officials and employees from misusing their official positions for their own personal benefit or the benefit of their family members. As such, cardholders may not make purchases that may be perceived as a conflict of interest (purchases from a business in which you or a relative have a financial interest). Also see policies 55.030 鈥淧urchasing,鈥� and 19.058 鈥淐onflict of Interest in Sponsored Programs.鈥�

2.2.2. Reconciler

A reconciler is an employee who is responsible for reconciling pcard transactions. Most cardholders serve as reconcilers for their own cards; however, some cardholders choose to use proxy/delegate reconcilers. The proxy/delegate can be set up in Concur to create the report only or submit on the cardholder鈥檚 behalf. Both reconcilers and proxy/delegate reconcilers have the following responsibilities:

• Abide by all university policies and procedures when reconciling transactions
• Report suspicious or erroneous charges through appropriate channels (see Section 7.6 for reporting fraudulent or incorrect charges on a payment card)
• Compare itemized receipts to card transactions to ensure accuracy of charges.
• Attach scanned copies of all required documents to adequately substantiate the transaction
• (e.g., if a business meeting a list of attendees should be included along with an agenda)
• Ensure that the business purpose provides an adequate description of the charge(s). If the transaction is allocated to a grant or cost share, the business purpose must indicate the benefit to the grant. (See section 8.4 for additional information on business purpose.)
• Allocate each transaction to the appropriate account number and object code
• If the cardholder and the reconciler are not the same person, transactions still must be reconciled and the report submitted for approval within 28 days of the post date in Concur.

2.2.3. Approver

Approvers are accountable for the review of all charges made with a payment card. Approver responsibility is a formal delegation from the planning unit CFAO to approve the commitment or spending of university funds within the scope of their management authority. This type of authority is delegated in the Financial Approvers and Related Metadata (FARM) system (which uploads financial approver data into university financial systems) and pertains only to the approval of transactions within those systems. Approver authority does not include signature authority (an approver cannot enter into a legally binding commitment on behalf of 天堂鸟先生 as they most generally do not have signature authority to do so). Should a financial approver fail to exercise the due diligence and control vested with this role, they may be removed as an approver.

Approvers serve a critical internal control function within the University. It is important that approvers be well versed in their understanding of university policies and procedures; the payment card requirements; any restrictions associated with the account number being charged (ex., grant and foundation accounts); and in a position to determine if the expense is appropriate for the stated business purpose. As an approver, you serve as the check and balance on behalf of your planning unit to ensure compliance is maintained within the planning unit for all card transactions.

Approvers have nine (9) calendar days to approve the report in Concur once it has been submitted by the cardholder or proxy/delegate. Section 9 continues details about approving transactions. Section 10 contains information about policy and procedures violations.

2.2.4. Chief Financial and Administrative Officer

The CFAO for each planning unit is responsible for ensuring compliance for their unit with payment card policy and procedure. The responsibilities of the CFAO include:

• Reviewing and determining appropriate and reasonable payment card transaction limits based on the scope and responsibilities of the position applying for the payment card
• Approving all payment card applications for the planning unit
• Ensuring that cardholders complete all training as required by the Payment Card policy
• Verify that cardholder attempted to resolve any sales tax charged to the transaction (if required). Refer to the webpage and section 7.5 for further information.
• Establishes the cardholder default account number in Oracle for all planning unit cardholders (see section 8.2).
  • The default account number can be changed by the planning unit Chief Financial and Administrative Officer (CFAO) or designee in Oracle (see the eBiz - Quick Reference Guide for instructions). The default account should be either the cardholder鈥檚 main departmental account number or the account number most often charged. It is advisable to not use a grant account number as the default account number (those Award values starting with a 1, 2, or 3) for a cardholder. However, if a department chooses to do that, they need to ensure they have appropriate controls in place (particularly when transactions are reviewed by the financial approver) to ensure that charges to the grant account are allowable in accordance with the sponsors spending guidance and Uniform Guidance.
• If the CFAO discovers a policy or procedure violation on the payment card at any time, they must
• ensure that the approver reported this instance to Finance Customer Care. If that did not occur, the
• CFAO should report the violation. See section 9 for details.