Finance Division

P Card Policies and Procedures

Updated April 2012

Introduction

Welcome to the Clemson University/State of South Carolina VISA Purchasing Card Program.  Clemson University participates in this program as an agency of the State of South Carolina.  The program is designed to help better manage low-dollar routine purchases and benefit job performance. The University and our vendors use of the purchasing card allows for a more cost effective process for purchasing.  Those individuals who have buying responsibilities in departments are encouraged to be the departmental cardholder.

What is the Purchasing Card?

The Purchasing Card is a VISA credit card issued by Bank of America.  It is a flexible purchasing tool that offers an alternative to the existing University purchasing process and provides for an efficient and effective method of payment for items purchased under $2,500, or items 1) from State or Agency contracts,  2) airline tickets, or  3) those included on the Direct Purchase Voucher Exemption List, even if those exempt purchases exceed $2,500.  Purchases must follow the State and University purchasing regulations and the card is to be used only for official University purchases.

The VISA Purchasing Card enables the purchase of non-restricted commodities, by telephone, in person, or via internet directly from vendors. Some of the items that can be charged on the Purchasing Card are office supplies, registration fees, Federal Express, UPS, utilities, international student programs and airline tickets.

It eliminates the need to issue Direct Purchase Vouchers for payment.  Charges to your University accounts are made through the online system in the University's WEB application. The VISA Purchasing Card is issued in the employee's name with the State of South Carolina emblem, the wording "For Official Use Only" and Clemson University is clearly indicated on the face of the card.

The Purchasing Card program brings many benefits to the following:

  • Cardholders - Items can be purchased directly from vendors without having to prepare a Direct Purchase Voucher for payment.  This streamlines the purchasing process and improves the turnaround time on the receipt of orders.  It significantly reduces the administrative workload and processing costs related to the purchase and payment of goods.
  • The University - The Purchasing Card provides a cost-efficient, alternative method for purchasing low-dollar items.  A built-in card feature makes the program easy to control and manage and reduces processing costs at all levels by reducing the number of Direct Purchase Vouchers and checks issued.  The Purchasing Card enables all departments to focus on high yield value added activities. 
  • Vendors - The Purchasing Card is welcomed by vendors who accept VISA. When they accept the card for university business purposes, vendors will not need to send monthly invoices to the University. They will receive payment directly from the VISA provider within 48 hours.

ALLOWABLE/NON-ALLOWABLE CHARGES:

Here is a list of possible items and services which can/cannot be charged on the University Purchasing Card.

ALLOWABLE

 

NON-ALLOWABLE

Student Travel-see Student Travel Guidelines - **Student group travel expenses may be paid in full with the CU VISA including those of the employee chaperones. These expenses should be coded to 6030. Athletics would use separate account # for travel.

Employee Travel with the exception of airline & train tickets & baggage fees when purchased with ticket.  **All other employee travel expenditures must be paid by the traveler from personal funds and reimbursed on a Travel Voucher upon return.

Airline Tickets & Train Tickets plus baggage fees if purchased with ticket (which may exceed $2500 to allow for ease of modifications) ∆

 

Travel Packages that include airline tickets hotel and rental cars

Registration Fees

 

Registration fees that include hotels

Fed-Ex/UPS-Express Shipping

 

Employee functions

Membership Dues

 

Entertainment

Subscriptions

 

Gifts, Gift Certificates

Computer Software

 

Gift cards

Books

 

Cash advances

Printing

 

Employee parking hang-tags

Allowable

Non-Allowable

Temporary Services under contract ( Manpower)

 

Telephone calling cards or additional minutes for calling cards

Postage & Office Supplies

 

Utilities

 

Holiday or Birthday Cards

Repairs

 

Holiday ornaments

Hardware

 

Sporting events

Telephone & Cell Phone payments that are in compliance with the University Personal Communication Services Policy

 

Foundation charges

Internet Providers

 

Gasoline

Lab Supplies

 

Personal Charges

Credits must be returned to cards

 

Blocked Vendors

Lodging: visiting speakers (room only)

 

Inter-departmental purchases

APL iTunes – for CU business applications only

Enterprise-Rent-a-Car – Exception is student & guest travel

Purchases off State or Agency Contract, even if appearing as  "split purchases." ∆

 

Purchases over $2,500 - EXCEPTIONS are items with the following symbol

Allowable

Non-Allowable

Payments to Conference Facilities for the purpose of reselling such conferences to the public. ∆

 

Other DPV Exemption purchases. ∆

 

 

GENERAL PROCEDURES AND GUIDELINES

Purchasing Cards are limited to certain types of allowable University business transactions (refer to allowable charges on page 2).

  • Purchasing Cards cannot be used for cash advances or the purchase of items that can be used as cash, i.e. gift cards, gift certificates, etc.
  • Purchasing Cards are only issued to individuals, in the individual's name and cardholder must be a permanent, temporary grant or temporary employee of Clemson University.
  • Purchasing Cards are not transferable between individuals or University Budget Centers.
  • Departmental Approver may not process his/her transaction(s).
  • Departmental Liaison may be auditor for more than one department/fund.
  • The Procurement Office names the Purchasing Card Administrator.
  • Employee's Department Head & Business Officer must approve the request for a card, assign the default account number, assign the Departmental Liaison for the Cardholder and submit information to the University Purchasing Card Administrator.
  • Business Officer and Department Head delegates purchasing authority to the Cardholder.
  • Transactions are distributed electronically to Departmental Liaisons daily. Liaisons have the capability to enter account number and class code for payment, identifying transactions subject to use tax.
  • Departments are responsible to assure credit card activity is charged to the proper account distribution.
  • Purchasing Cards with no activity for 24 months will be cancelled.

PARTIES INVOLVED

Agency - Clemson University arranges with the card issuer, Bank of America, for the issuance of Purchasing Cards to approved University employees and agrees to accept departmental liability for the employees' use of the cards.

Cardholder - Employee of the University who is approved by his/her Department Head and Business Officer to use the Purchasing Card to execute procurement transactions on behalf of the University.

Card Issuer - Bank of America's services were contracted for by the State of South Carolina to issue VISA Purchasing Cards to University employees, to bill the University for all purchases made on the cards, and to collect payment from the University on behalf of the vendors.

Department Head - University official who must approve employee's request for a purchasing card, assign departmental liaison, designate default account number for purchases on the purchasing card, and submit application to the University Purchasing Card Administrator.  Department Head and Business Officer approval delegates transaction authority to the Cardholder.

Departmental Liaison - Employee in each department/college responsible for account distribution and  retention of backup documentation for the cardholder.  Each Cardholder will be assigned a Departmental Liaison and the liaison will be responsible for reviewing charges of the individual Cardholders to make sure the transactions are classified as an appropriate university expense.

Purchasing Card Administrator - Located in Clemson University's Procurement Department and coordinates the Purchasing Card program for the University and acts as the University's intermediary in correspondence with the card issuer. Monitors transctions periodically for compliance with procurment card guidelines and procurement regulations.

Vendor - Merchant from whom a Cardholder is making a purchase.

CARDHOLDER RESPONSIBILITIES

The Cardholder must only use the Purchasing Card for legitimate Clemson University business purposes.  The Purchasing Card may not be used for travel (except airline & train tickets), entertainment, cash and other categories as included in the Blocked Vendor list included in these policies and procedures.  Misuse of the card will subject Cardholder to disciplinary action in accordance with University Policies and Procedures relating to disciplinary action and termination for cause.  The Cardholder must:

  • Ensure the Purchasing Card is used only for legitimate and allowable University business purposes and is responsible for familiarity with the VISA Policies and Procedures available on the Procurement Services website.
  • Maintain Purchasing Card in secure location at all times. 
  • Adhere to the purchase limits and restrictions of the Purchasing Card ensuring total transaction amount of any single transaction does not exceed $2,500, unless an exemption has been granted.
  • Adhere to the SC Consolidated Procurement Code and other applicable University policies.
  • Obtain all backup documentation for card which includes sales slips, register receipts, and/or Purchasing Card slips and timely provide the information to Departmental Liaison for reconciliation, and allocation of transactions in the WEB application. Note: Each charge must be verified by a printed invoice or receipt provided by the vendor showing the date, all items purchased with dollar amounts and taxes paid. Total purchase receipt price should match charged price on monthly statement. If the receipt is lost or misplaced, the merchant should be contacted and a replacement copy sent to cardholder via fax, mail, scanned copy, etc. If this is not possible, a typed and signed note from the purchaser with pertinent details will be accepted occasionally. If this becomes habitual, the procurement card may be suspended or revoked.
  • Approve the charges made to the Purchasing Card.  The approval certifies purchase meets the University guidelines for payment approval.  When the purchaser is not the cardholder, the purchaser must approve the charge which certifies purchase meets the University guidelines for payment approval.
  • Timely notify Departmental Liaison of the account number and/or class code where a charge should be posted on an individual transaction. Note: Departmental accountants have 20 days to process charges. If deadline is missed, purchases will automatically be charged to the default account requiring a correction. If deadlines are missed and/or backup is not provided, the cardholder will be in jeopardy of losing VISA card privileges or could be personally liable for the charges. 
  • Attempt to resolve disputes or billing errors directly with the vendor and notify Bank of America if the dispute or billing error is not satisfactorily resolved.
  • Ensure that an appropriate credit for the reported disputed item(s) or billing error appears on a subsequent Cardholder Memo Statement.
  • Do not accept cash in lieu of a credit to the Purchasing Card account.
  • Immediately report a lost or stolen card to Bank of America at 1-888-449-2273 (24 hours a day, 365 days a year).
  • Immediately notify Departmental Liaison and/or University Purchasing Card Administrator of a lost or stolen Purchasing Card at the first opportunity during business hours.
  • Return the Purchasing Card to Departmental Liaison upon terminating employment with the University or transferring to a different Budget Center Department within the University.
  • Ultimate responsibility for use/misuse of cards rests with the Cardholder.
  • Separation of Duties:  Please refer to - http://www.clemson.edu/finance/business-manual/as48guid.html

DEPARTMENTAL LIAISON RESPONSIBILITIES

Each Department Head must designate one or more Departmental Liaisons for his/her department.  The Department Head will assign a Departmental Liaison for each Purchasing Card application approved for his/her employees.  A Departmental Liaison may not process accounting activity for transactions for his/her own card.  The Departmental Liaison must receive training before any individuals in the department may receive a Purchasing Card.  Responsibilities include:

  • Collecting vendor receipts and purchasing card receipts from Cardholders and reconciling to Bank of America billing statements (to include signing statement as the reviewer). *NOTE: P-Card Activity & Submission reports can be used as additional tools but is not required by policy and does not require a signature.
  • Retaining all charge slips and receipts for audit or review.
  • Require approval for charges made to Purchasing Card.  The approval certifies purchase(s) meet the University guidelines for payment approval.  When the purchaser is not the cardholder, the purchaser must approve charge which certifies the purchase meets University guidelines for approval of payment.
  • Entering and/or updating the account number and class code information on electronic billing distribution of individual Cardholder account within 20 days of posting for approvals established by the University Purchasing Card Administrator.  Note: VISA charges are uploaded daily to the PeopleSoft application. Departmental accountants have 20 days to process each charge. If the deadline is missed, the charges will automatically be charged to the default account code. This will require a correction for each charge and review to see if SC Use Tax should have been applied.
  • Identifying transaction(s), which require the submission of use tax to the South Carolina Department of Revenue.
  • When applicable, populate the Contract Number field and the Exemption Number field.
  • Attempting to resolve any disputes with vendor and/or Bank of America if not resolved by Cardholder.
  • Notifying University Purchasing Card Administrator in 3 to 5 days of any unresolved disputes, noting the reason for dispute.
  • Requesting the University Purchasing Card Administrator to change default account for individual cards as needed and approved by Department Head.
  • Notifying University Purchasing Card Administrator of lost or stolen cards.
  • Requesting University Purchasing Card Administrator to cancel a Cardholder's card e.g. (terminated employees, transferring departments, loss of purchasing card privileges) as approved by Department Head.
  • Collecting canceled cards from Cardholders and forwarding to University Purchasing Card Administrator.
  • Liaison must identify backup with cardholder services in the event of extended absence.  Backup must have system access for liaison process linking for timely transition to new liaison.

UNIVERSITY PURCHASING CARD ADMINISTRATOR RESPONSIBILITIES

The University's Procurement Office will assign an Administrator to be responsible for the over-all Purchasing Card program.  Responsibilities include:

  • University liaison with Bank of America.
  • Utilizing Software from Bank of America.
  • Reviewing Department approved applications for completeness of required information.
  • Having Cardholder sign Cardholder agreement, signifying agreement with the terms of the Purchasing Card program.
  • Submitting completed application to Bank of America and receiving Purchasing Card from Bank of America.
  • Training Departmental Liaisons before releasing Purchasing Cards.
  • Training Cardholder before releasing Purchasing Card.
  • Handling disputed charges/discrepancies not resolved by Cardholder or Departmental Liaison.
  • Initiating change of Purchasing Card default account number upon request of Department
  • Liaison setup as approved by Department Head.
  • Securing revoked Purchasing Cards and submitting information to Bank of America.
  • Receiving Bank of America transaction files and electronically distribute to Departmental Liaisons.
  • Reviewing Bank of America invoice and preparing for payment processing.
  • Reconciling accounting statements for payments to Bank of America.
  • Reviewing usage of Purchasing Card data for appropriateness.

The University Purchasing Card Administrator is required to close an account if the Cardholder: (a) transfers to a University department within a different Budget Center, (b) moves to a new job in which the Purchasing Card is not required, (c) terminates University employment or (d) for any of the following reasons which will also subject Cardholder to disciplinary action in accordance with University Policies and Procedures relating to disciplinary action and termination for cause.

CARDHOLDER ELIGIBILITY

Criteria to receive a University Purchasing Card are as follows:

  • Applicant must be a permanent, temporary grant or temporary employee of the University.
  • His/her Department Head and Business Officer must approve applicant's request for a Purchasing Card.
  • Applicant must be assigned a Departmental Liaison selected by his/her Department Head.
  • Employee must attend a training session or review a tutorial on the Purchasing Card before he/she may be issued a Purchasing Card.

CARDHOLDER LIABILITY

The Purchasing Card is a departmental corporate charge card which will not affect the Cardholder's personal credit; however, it is the Cardholder's responsibility to ensure that the card is used within stated guidelines of the Purchasing Card Cardholder Manual as well as University Policies and Procedures relating to the expenditure of University funds.  Ultimate responsibility for use /misuse of cards rests with the cardholder.  Failure to comply with the program guidelines may result in permanent revocation of the card, notification of situation to management and further disciplinary measures which may include termination. 

CARDHOLDER TERMINATION

The University Purchasing Card Administrator is required to close an account if the Cardholder: (a) transfers to different University department, (b) moves to a new job in which the Purchasing Card is not required, (c) terminates University employment or (d) for any of the following reasons which will also subject Cardholder to disciplinary action in accordance with University Policies and Procedures relating to disciplinary action and termination for cause.

  • The Purchasing Card is used for personal or unauthorized purposes.
  • The Purchasing Card is used to purchase alcoholic beverages or any substance, material, or service violating policy, law or regulation pertaining to the University.
  • The Cardholder splits a purchase to circumvent the limitations of the South Carolina Consolidated Procurement Code.
  • The Cardholder uses another Cardholder's card to circumvent the purchase limit assigned to either Cardholder or the limitations of the South Carolina Consolidated Procurement Code.
  • The Cardholder fails to provide Departmental Liaison with required receipts.
  • The Cardholder fails to provide, when requested, information about any specific purchase.
  • The Cardholder does not adhere to all of the Purchasing Card policies and procedures.

LOST, MISPLACED OR STOLEN PURCHASING CARDS

Cardholders are required to immediately report any lost or stolen Purchasing Card to Bank of America toll-free at 1-888-449-2273 (24 hours a day, 365 days a year).  The Cardholder must also immediately notify his/her Department Liaison and/or the University Purchasing Card Administrator about the lost or stolen card at the first opportunity during normal business hours.

SPENDING CONTROLS

The Purchasing Card is to be used only for the purchase of items normally allowed for a Direct Purchase Voucher.  Clemson University general spending parameters for each VISA purchasing card issued is set at $2,500 per transaction.  The purchasing Card must adhere to the University purchasing policies and procedures.  The University, through the Procurement Department, will adjust limits as determined by demonstrated need.

For P-card purchases, card holders should continue to follow the published Procurement Card Policies and Procedures.  P-card limits may be increased up to a single purchase limit of $10,000 for one-time purchases by requesting permission from the P-card Administrator. Additionally, purchases over $10,000 may be made, if P-card limit allows, for those items annotated as such in the "Allowable / Non-Allowable" table above (e.g. purchases off State contract, DPV Exemptions, etc...)

ERRONEOUS DECLINES

Should the Purchasing Card be erroneously declined by a vendor, the Cardholder should immediately contact the University Purchasing Card Administrator for assistance.  If purchase being made is outside of normal University business hours, the employee must find an alternate payment method or terminate the purchase and contact the University Purchasing Card Administrator during normal University hours.

CREDITS

Vendors will issue all credits to the individual Purchasing Card account for any item they have agreed to accept for return.  This credit will appear on a subsequent statement.  Under no circumstances should a Cardholder accept cash in lieu of a credit to the Purchasing Card account.

UNRESOLVED DISPUTES AND BILLING ERRORS

The Cardholder is responsible for contacting the vendor to resolve any disputed charges or billing errors.  If the matter is not resolved with the vendor, the Cardholder/Departmental Liaison should -

  • Contact Bank of America at 1-800-352-4027 directly for assistance.
  • Fax to Bank of America at 1-888-678-6046 a signed "Dispute Form" to document the reason for the dispute if form is requested by Bank of America.
  • Contact the University Purchasing Card Administrator for assistance if an acceptable resolution is not obtained.
  • The total amount billed by Bank of America will be charged to the individual departmental accounts and credits for disputed transactions will be posted to departmental accounts when the credit appears on the Bank of America billing.

SECURITY AND STORAGE

  • Purchasing Cards

Cardholders should always treat the University Purchasing Card with the same level of care as one does their own personal credit card(s).  The card should be kept in a secure location and the account number should be carefully guarded.

  • Program Documentation

The Departmental Liaison assigned to each Purchasing Card will maintain the Cardholder's bank statement or system generated Activity Report, and vendor receipts/packing slips/charge slips.  The University Purchasing Card Administrator will maintain all other documentation concerning the Purchasing Card program.  This documentation includes, but is not limited to, applications, Cardholder agreements, agency billing statements, reconciliation of accounting statements, Bank of America program material, copies of transmittals and correspondence with Bank of America.

VENDOR SET UP

The University Purchasing Department will conduct a study of frequently used vendors for purchases under $2,500, which qualify for use of the Purchasing Card by Cardholders.  If a vendor frequently used by University employees does not accept the VISA card, the University will assist in recruiting the vendor to take the necessary steps to begin acceptance of the card and provide this information to Bank of America.  Cardholders should contact the Departmental Liaison or University Purchasing Card Administrator when encountering vendors who do not accept the card.

VENDOR BLOCKING

The University has established a Blocked Vendor List.  Transactions will be blocked at the point-of-sale level at the types of vendors on the Blocked Vendor Listing attached to these procedures.

The University P-card Administrator can authorize the temporary unblocking of an MCC code on an as needed basis.  Upon receiving a request from a card holder or liaison, the P-card Administrator will review the request and determine if, in fact, the blocking can be changed for a particular purchase or series of purchases, ensuring that such purchase will not be in violation of any other policies, procedures or regulations.  The Procurement Director may be asked to give guidance as well.  Once such a change is deemed authorized, the Administrator will work with the bank to have the MCC block changed temporarily for at particular card/purchase.  Once the purchase is complete, the MCC restriction will revert back to the original set-up.  Occasionally, p-cards established for specific use, such as student travel, may be established with different MCC blocks from the start and maintained with those blocks at all times.  This is determined at the time of issuing these specific cards in coordination with the card holder, liaison, business officer, P-card Administrator, and Procurement Director.  Any changes to MCC codes are captured in the history files in the Bank of America Works program.

PURCHASING CARD SET UP, MAINTENANCE AND CLOSURE

All contact with Bank of America for card set up, maintenance and closure (except for reporting lost or stolen cards) will be handled by the University Purchasing Card Administrator who is located in Procurement Services.

Card Set Up

  • University employee completes a University Purchasing Card application and submits to his/her Business Officer for completion and approval.
  • Department Head completes the application by providing the name of the Departmental Liaison and default account number to be assigned to the card.
  • Department Head and Business Officer signature approval delegates transaction authority to the Cardholder.
  • Approved application is to be sent to the University Purchasing Card Administrator.
  • University Purchasing Card Administrator reviews application for completeness and submits application to Bank of America in format approved by Bank of America.
  • Upon receipt of the Purchasing Card from Bank of America, the University Purchasing Card Administrator will conduct a training session with the Cardholder or offer a tutorial on the Purchasing Card prior to issuing the card.
  • Cardholder signs Cardholder Agreement signifying agreement with the terms of the Purchasing Card program.

Card Maintenance

Purchasing Card Administrator will use all available software tools offered by Bank of America for the maintenance of cards.

Closure

  • Lost or Stolen Cards

Cardholder must immediately report the lost/stolen card to Bank of America at 1-800-538-8788.  Cardholder must also notify the University Purchasing Card Administrator who will follow up with Bank of America.

Closure   

  • Terminated or Transferred Employees

Departmental Liaison is to secure Purchasing Cards from terminated employees and employees who transfer to another University department.  The Departmental Liaison will immediately notify the University Purchasing Card Administrator via phone or e-mail of the termination or transfer.  A request for closing the Cardholder account will be submitted to Bank of America by the University Purchasing Card Administrator within 2 days of receiving the notification. All Purchasing Cards are to be returned to the University Purchasing Card Administrator for disposal.

  • Other Card Revokes/Closures

 University Purchasing Card Administrator will notify Bank of America immediately of all revocations and closures.

RECONCILIATION, APPROVAL & ALLOCATION OF BILLING

Receipt and Payment of Bank of America Billing

  • Bank of America will electronically bill the University within seven (7) days after the close of the billing cycle of each month.
  • University Purchasing Card Administrator will review bill for any obvious errors in charges or non-posted payments.  If none are noted, payment in full will be made to Bank of America.
  • The University Purchasing Card Administrator's Office will prepare payment voucher against prepay object account and submit for payment to Bank of America.  Voucher will be prepared within 5 days after receipt of the Bank of America bill and processed so that payment will reach Bank of America no later than 25 calendar days after the close of the billing cycle of the previous month.

Allocation of Purchasing Card Charges to University Departments

  • A default University account number (Department, Fund, and Class Code) will be assigned to each Purchasing Card issued.
  • Within one business day of the receipt of the electronic listing of transactions from Bank of America, the University Purchasing Card Administrator will electronically transmit all Cardholders detailed account activity to the designated Departmental Liaisons for review and confirmation of purchases.
  • Upon transmission, Departmental Liaisons will receive system generated message of available transactions for processing.
  • Departmental Liaisons will require approval of charges made to the Purchasing Card.  The approval certifies that the purchase meets the University guidelines for approval for payment. When the purchaser is not the cardholder, the purchaser must approve the charge which certifies that the purchase meets the University guidelines for approval for payment.
  • Departmental Liaisons will charge account number/class code.
  • Departmental Liaisons will identify transactions requiring payment of use tax.
  • When applicable, populate the Contract Number field and Exemption Number field.
  • Departmental Liaisons will process electronic bill in advance of the designated default cut-off date established by the University Purchasing Card Administrator.
  • Departmental Liaisons will assemble and retain Cardholders statements and or system generated Activity Reports, charge slips and receipts for audit by internal and external auditors.  Receipts for purchases must be maintained for 7 years.
  • The total amount billed by Bank of America will be charged to the individual departmental accounts and credits for disputed transactions will be posted to departmental accounts when credit appears on the Bank of America billing.
  • University Purchasing Card Administrator will reconcile the detailed electronic billing statement to amount paid Bank of America.

AUDIT

Clemson University's internal control procedures and guidelines are as follows:

Cardholder will:

  • Submit vendor receipt/packing slip and charge slip to Department Liaison. If order is by telephone/fax, the Cardholder should supply a copy of the order blank or a description of order to Departmental Liaison.
  • Approve the charges made to the Purchasing Card.  The approval certifies that the purchase meets the University guidelines for approval for payment.  When the purchaser is not the cardholder, the purchaser must approve the charge which certifies that the purchase meets the University guidelines for approval for payment.
  • Assign alternate chartfield string for purchases to be charged if different than the chartfield string assigned to the Purchasing Card.

Department Liaison will:

  • Match Cardholder receipts to electronic billing.
  • Require approval of charges made to the Purchasing Card.  The approval certifies that the purchase meets the University guidelines for approval for payment.  When the purchaser is not the cardholder, the purchaser must approve the charge which certifies that the purchase meets the University guidelines for approval for payment.
  • Enter alternate account number, class code and account number when applicable.
  • Enter analytical for cost sharing to grants when applicable.
  • Identify transactions requiring the payment of use tax.
  • When applicable, populate the Contract Number and the Exemption Number field.
  • Process charges to department fund in advance of the default cut-off date for approvals established by the University Purchasing Card Administrator.
  • Retain all receipts and vouchers for audit by internal and external auditors. Receipts for purchases are to be maintained for 7 years.

University Purchasing Card Administrator will:

  • Receive electronic daily transaction file from Bank of America for distributing electronically to Departmental Liaisons.
  • Make periodic audits of card use and charges for appropriateness through the use of "Works" on-line reporting system.  Areas to be monitored include, but are not limited to compliance with SC Consolidated Procurement Code, compliance with Purchasing Card regulations, compliance with University regulations, and sales and use tax charges.  Non-use of card usage will also be monitored.

ACCOUNTABILITY

Monitoring & Review Process

Purchasing Card transactions are subject to the monitoring & review process of Procurement Services.  Cardholders and/or liaisons may be requested to provide additional explanations for questioned transactions.

Violations of the Purchasing Card Program and Guidelines

Violations of purchasing card program policy or guidelines may be self-reported, detected by cardholder liaison or in the University or divisional monitoring/compliance programs.

Violations of program policy or guidelines will result in notification of violation to the cardholder and business officer.

Any of the following action(s) will be the result based on the severity of the violation :

  • Inquiry to the cardholder for explanation of the use of the purchasing card for a questionable transaction
  • Suspension of the purchasing card until -
    • assurances have been made by the business officer that measures have been taken to avoid a reoccurrence of the violation by the cardholder
    • cardholder has attended training on the purchasing card policies and guidelines
  • Termination of the purchasing card
  • Disciplinary action in accordance with the University Policy and Procedures relating to disciplinary action and termination for cause. 
  • Repayment of the transaction with personal funds

Actions for purchasing card transactions which are violations of the State Procurement Code will be handled as an unauthorized procurement.

Unauthorized Procurement

An unauthorized procurement is an act obligating Clemson University in a contract by any person not authorized to do so in accordance with Clemson University procurement policies and procedures: 

  • Personal purchases not used for University business but paid for with University funds.
  • Any single purchase over $2500.00 not listed on the DPV exemption list nor requisitioned through Procurement Services for mandatory competitive bid solicitations.
  • Split orders with a single vendor where the monetary total exceeds $2500.00 and not listed on the DPV exemption list nor sent through Procurement Services for mandatory competitive bid solicitations.
  • Non-compliance of using State of S.C. established contracts when applicable.

When a transaction has been determined to be an unauthorized procurement and payment has already been made, the following steps need to be taken by the employee who made the purchase.

  • The employee who made this purchase will have to send a letter of explanation to the Director of Procurement Services stating the facts and circumstances surrounding the purchase of the items and what corrective actions are being taken to prevent this from happening again.
  • The letter should be routed through the appropriate administrative   channels in the college/budget center, to the Director of Procurement Services where it will then be sent to the President for ratification.

When a transaction has been determined to be an unauthorized procurement and payment has not been made, the following steps need to be taken by the employee who made the purchase.

  • The employee who made this purchase will have to send a letter of explanation to the Director of Procurement Services, stating the facts and circumstances surrounding the purchase of the items and what corrective actions are being taken to prevent this from happening again, action taken against the individual committing the act, and documentation that the price is fair and reasonable.
  • The letter should be routed through the appropriate administrative channels in the employee's college to the Director of Procurement Services where it will then be send to the President for ratification.
  • Once this unauthorized procurement has been reviewed and ratified by the President, a purchase order will be issued.

LISTING OF BLOCKED VENDORS CLEMSON UNIVERSITY MERCHANT CLASS CODE BLOCKING LIST

4829  Wire Transfer Money Orders
5094  Precious Stones & Metals Watches
5271  Mobile Home Dealers
5309  Duty Free Stores
5521  Automobile and Truck Dealers (Used Only)
5541  Service Stations (with or without ancillary services)
5542  Automated Fuel Dispensers
5561  Recreational & Utility Trailers, Camper Dealers
5571  Motorcycle Dealers
5592  Motor Home Dealers
5598  Snowmobile Dealers
5681  Furriers & Fur Shops
5698  Wig and Toupee Stores
5813  Drinking Places (Alcoholic Beverages) Bars, Taverns, Cocktail, Lounges, Nightclubs, Discotheques
5814  Fast Food Restaurants
5921  Package Stores - Beer, Wine & Liquor
5932  Antique Shops
5933  Pawn Shops
5937  Antique Reproductions
5944  Jewelry Stores, Watches, Clocks, and Silverware Stores
5948  Luggage & Leather Goods Stores
5960  Direct Marketing Insurance Services.
5963  Direct Selling Establishments/Door-to-Door Sales
5966  Outbound Telemarketing Merchant
5972  Stamp & Coin Stores - Philatelic & Numismatic Supplies
5992  Florists
5993  Cigar Stores & Stands
5997  Electric Razor Stores - Sales & Service
6010  Financial Institutions - Manual Cash Disbursements
6011  Financial Institutions - Automated Cash Disbursements
6012  Financial Institutions - Merchandise & Services.
6051  Non-Financial Institutions - Foreign Currency, Money Orders wire transfer), and Travelers Cheques
6211  Security Brokers/Dealers
6300  Insurance Sales & Underwriting
6381  Insurance Premiums
6399  Insurance (Not Elsewhere Classified)
6611  Overpayments
6760  Savings Bonds
7012  Timeshares
7032  Sporting & Recreational Camps
7033  Trailer Parks & Camp Grounds
7251  Shoe Repair Shops, Shoe Shine Parlors, and Hat Cleaning Shops
7261  Funeral Service & Crematories
7273  Dating & Escort Services.
7276  Tax Preparation Service
7277  Counseling Services - Debt, Marriage, Personal
7278  Buying-Shopping Services, Clubs
7280  Hospital Patient Personal Funds Withdrawal Accounts
7295  Babysitting Services
7296  Clothing Rental - Costumes, Uniforms
7297  Massage Parlors
7298  Health & Beauty Spas
7519  Motor Home & Recreational Vehicle Rentals
7524  Express Payment Service Merchants - Parking Lots
7833  Express Payment Service Merchants - Motion Picture Theaters
7995  Betting (Including Lottery Tickets, Casino Gaming Chips, Off-track Betting & Wagers)
7996  Amusement Parks, Circuses, Carnivals, Fortune Tellers
7997  Membership Clubs (Sports, Recreation, Athletic), Country
8011  Doctors
8021  Dentists, Orthodontists
8031  Osteopaths
8041  Chiropractors
8042  Optometrists, Ophthalmologist
8043  Opticians
8044  Optical Goods & Eyeglasses
8049  Chiropodists, Podiatrists
8050  Nursing & Personal Care Facilities
8062  Hospitals
8099  Medical Services
8111  Legal Services, Attorneys
8211  Elementary and Secondary Schools
8241  Correspondence Schools
8244  Business & Secretarial Schools
8249  Vocational & Trade Schools
8351  Child Care Services
8651  Political Organizations
8661  Religious Organizations
9211  Court Costs, Including Alimony and Child Support)
9222  Fines
9223  Bail and Bond Payment
9311  Tax Payments
9411  Government Loan Payments
9700  Automated Rental Service
9751  U.K. Supermarkets - Electronic Hot File (For Regional Use Only) 
9752 U.K. Petrol Stations - Electronic Hot File (For Regional Use Only)

DIRECT PURCHASE VOUCHER EXEMPTION LIST

View complete exemption list at the following web address http://www.clemson.edu/cfo/procurement

CERTIFIED BUYERS:
Exempt items over $2,500 bought under exemption Nos. 45 and 46 must be processed by certified buyer for the department/budget center.