P-Card Procedures

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.

In the Clemson P-Card solution, the following titles indicate the different roles of approval authority. This is based on individual departmental structure.

• Supervisor – Approves new card requests, reviews and approves travel requests, travel expense reports, and personal reimbursements.
• Budget owner (can also include PI) – Reviews and approves P-Card expense reports ensuring that the purchases were for University business, proper receipts are included and sales tax was applied properly. Budget owners can be any variation of supervisor, department head/chair, etc.
• Grant coordinator (PI) – They are included in the workflow only when an employee is utilizing grant funds. They review and approval appropriate use of grant funds on all P-Card expense reports.
• Business Officer - University official who must approve employee's request for a purchasing card, assign departmental liaison, and approve an application to the University Purchasing Card Administrator. 
• Liaison - Review and approve as outlined below in detail.
• Delegate - An individual authorized to process expense reports on behalf of another person in Concur. A Cardholder may have one or more delegates who can work in the Expense System on behalf of the Cardholder and may or may not be their Liaison.  However, the Cardholder remains accountable and responsible for whatever a delegate may do on their behalf.  The Cardholder MUST submit expense reports as this is not something that can be delegated.

Approving Officials responsibilities include:

• Completing Cardholder and P-Card training and passing any associated test.
• Maintaining knowledge of this Policy on P-Card use.
• Monitoring transactions and card activity to ensure that all purchases are for legitimate State business use.
• Reviewing all documentation to ensure receipts have the required information and State sales or use tax is applied if necessary.
• Identifying a backup approver and notifying their Business Officer of any extended absences.

All Cardholders are purchasing agents for the University and the State. Accordingly, all Cardholders must have a minimum understanding of State purchasing laws and regulations and internal purchasing rules.

The Cardholder has the following responsibilities:

• Completing State Cardholder training and passing any associated test.
• Maintaining knowledge of State P-Card policies and procedures.
• Following the purchasing requirements of the Code and all procurement policies, procedures, and processes.
• Confirming funds are available prior to purchase.
• Ensuring use of established statewide term, multi-agency, or agency contracts when available.
• Obtaining “best value”
• Obtaining itemized receipts for all transactions. If documentation is lost or misplaced, a copy should be obtained from the vendor. If a duplicate copy cannot be obtained, a Missing Receipt Affidavit must be completed in the ERP and attached to the transaction. Missing receipt affidavits cannot be used more than three(3) times in one year.
• Reconciling all transactions in the ERP system by the required date.
• Attempting to resolve disputes or billing errors directly with the vendor and notify Bank of America. Ensuring that the appropriate credit for the disputed item(s) post and are reconciled with the original charge.
• Securing the card and maintain security of the account number, expiration date, and security code. Cardholders should are not authorized to fill out authorization forms with card information or store card information on a website for recurring subscriptions. Do not allow anyone else to use the P-Card.
• Reporting lost or stolen cards to Bank of America and notify the P-Card Coordinator.
• Notifying the Bank and the PCA immediately for any suspected fraudulent charges.
• Informing the PCA immediately that their card should be put on temporary suspension if they will be temporarily relieved of their duties for more than 30 days (Examples: extended sick leave, FMLA, or other extenuating circumstances that prevent an employee from working).
• Returning the purchasing card to their supervisor upon terminating employment or transferring to a different budget center within the University.

It is the Cardholder’s responsibility to ensure card usage within the guidelines of this Policy as well as Agency policies and procedures relating to the expenditure of University funds. Misuse of the card will subject the Cardholder to disciplinary action in accordance with University guidelines.

Lost or stolen cards:

Cardholder must immediately report a lost or stolen card to BofA at 1(888) 449-2273. Bank representatives are available to assist 24/7, 365 days a year. Notify your PCA about a lost or stolen card at the first opportunity during business hours.

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

A liaison is assigned to each cardholder to assist with compliance requirements and processing monthly reports. An employee may be the liaison for multiple cardholders, but no P-Card liaison should handle more cardholders than they can effectively manage. A Cardholder cannot function as their own liaison.

Liaisons have the following responsibilities:

• Completing Liaison training and pass any associated test.
• Reviewing and approve the cardholder’s transactions each month in the ERP system for the items outlined on the Liaison Checklist. Examples are duplicate transactions, split purchases, personal charges, etc.
• Ensuring sales and use tax is applied if necessary.
• When applicable, if a card limit has been increased to greater than $10,000, ensuring the comment field contains a Contract Number or Exemption Number.
• Approving monthly expense reports in advance of the cutoff date for approvals established by the PCA.
• Notifying the P-Card Coordinator if the Cardholder leaves the University or the card is no longer needed.
• Assisting cardholder with any P-Card issues including transaction disputes, returns, receipt re-creation, etc.
• Notifying the PCA within 5 days of any unresolved disputes, lost, or stolen cards.
• Notifying the PCA immediately for any known or suspected fraudulent or inappropriate use of a P-Card.
• Communicating any concerns or issues with the cardholder to the P-Card Coordinator.
• Identifying a backup liaison in the event of extended absence and notifies the PCA.

Liaison Checklist:

1. Review all transactions for the following prohibited purchases:
   • Alcohol
   • Business meals
   • Cash advances, use at ATM’s, use inside banks or cash advance, quasi-cash and money transfer locations such as Western Union, Telecheck, etc.
   • Conference meals and hotel charges not included in the registration fee
   • Employee functions i.e. food for staff meetings
   • Employee Parking Hangtags
   • Employee travel, with the exception of airfare, rental cars, train tickets, and baggage
   • Entertainment, including in-room movies
   • Equipment required to be capitalized
   • Fuel for vehicles
   • Gift cards, stored value cards, calling cards, pre-paid cards or similar products
   • Decorations
   • Holiday or Birthday cards
   • Home Sharing (Airbnb, VRBO, Roomorama, HomeAway, etc.)
   • Payment of State and local taxes to the Department of Revenue
   • Payment on open accounts maintained with vendors. The P-Card can only be used to pay one transaction at a time and cannot be used to pay the accumulated balance of an account.
   • Personal purchases of any kind
   • Professional services
   • Purchases from a vendor with a blocked MCC
   • Purchases of good or services currently under a SC State Term Contract from another vendor that is not a party to that State contract
   • Sporting events
   • Tobacco products
   • Travel packages that include airline tickets, hotel, rental cars, or meals
2. Review transactions to ensure there are no split purchases.
3. Review transactions to ensure there are no duplicate transactions.
4. Sales and Use Tax is applied if necessary.
5. Purchases made from State contract when necessary.
6. Deliveries only made to campus addresses unless approved by the P-Card Administrator.
7. Itemized receipts are attached to the transaction.
8. All charges are allocated to the correct accounts.

The PCA coordinates the Purchasing Card program for the University and acts as the University’s main point of contact for the bank. The PCA can also act as the Central Processor in Concur reviewing any flagged transactions or reports identified by the system and decides on any action that may be required. The Central Processor will review and take the appropriate action on all request forms submitted, review transactions for compliance, ensure proper limits are established, etc.

The University’s Procurement Office will assign an Administrator to be responsible for the overall Purchasing Card Program.

Responsibilities include:

• Main point of contact for Bank of America and utilize associated bank software.
• Reviewing P-Card applications for accuracy and completeness.
• Approving P-Card applications for submittal to Bank of America and sets a limit on the card once training is complete and the card is received.
• Ensuring that cardholders and departmental liaisons receive the required training before the purchasing card can be used.
• Handling disputed charges/discrepancies not resolved by the Cardholder or the Departmental Liaison.
• Securing revoked Purchasing Cards and submitting information to Bank of America.
• Reviewing Bank of America invoices and preparing for payment processing.
• Reconciling accounting statements for payments to Bank of America.
• Monitoring transactions periodically for compliance with procurement card guidelines and procurement regulations.

The cardholder is responsible for knowing their card limit and available funds. Bank of America Global Card Access can be used to check your limit, set a notification for credit availability, access/reset your PIN and identify fraud.

Clemson’s Internal Audit department will audit the P-Card Program annually and provide a report of any findings to the P-Card Administrator. The auditor will conduct the audit per Section V of the State P-Card Policy and Procedures. Clemson will respond to all findings, if necessary, and provide corrective action plans to the Division of Procurement Services by October 1st of each year. Clemson will keep a copy of these audits in its Procurement files for three years as required by the State’s record retention policy.

Termination

Upon separation of a Cardholder for any reason, it is the responsibility of the cardholder’s supervisor to notify the liaison and the PCA within three(3) days to immediately cancel the P-Card. The supervisor must also turn the P-Card in to the PCA for destruction.

Transfer

If an employee transfers budget centers, they should request to cancel their card and turn it in to their supervisor for destruction. If their new position requires a card, they can request a new one. P-Cards are not transferable between budget centers.

Infrequent Use

If a P-Card goes more than six(6) months without use, the PCA will place the card in a suspended state and reach out to the Cardholder to determine if the card is still needed. If the card is no longer needed, the PCA will cancel the card after providing notice of its cancellation to the cardholder, the cardholder’s supervisor, and liaison. If the card is needed, it will stay in a suspended state until a purchase needs to be made. Cards with no purchasing activity after 18 months will be automatically canceled.

Purchasing Cards will be automatically reissued by the contracted bank prior to expiration and should arrive the month prior to expiration. Upon reissue, the cards will be mailed directly to each cardholder at the address on record. Current cards are valid through the last day of the expiration month.

• University employee completes and submits a University Purchasing Card application form. Upon approval from the department chair/head and business officer, the Purchasing Card Administrator will review the information, and once approved, the application will be submitted for the card creation with Bank of America.
• By submitting and approving the request for a card, the Cardholder is signifying an agreement with the terms of the Purchasing Card program and the responsibilities outlined above as a Cardholder. The department chair/head and business officer approve transaction authority to the cardholder.
• After approval of a new card request, the Purchasing Card Administrator will enroll the new cardholder in the required training. The training will be conducted through the University’s Tiger Training site.
• Upon receipt of the Purchasing Card from Bank of America and completion of the required training, the Cardholder is to submit an increase request form in Concur. The University Purchasing Card Administrator will confirm the completion of the required training by the Cardholder and approve the increase request to set the spending balance on the card.

All changes to a Cardholder’s personal information must be submitted through the appropriate channels. Official name changes must be approved through Human Resources. Changes to existing cards, such as address, phone number, etc., are to be submitted through the ERP system utilizing the University Card Services Request.

P-Card purchases of $10,000 and under may be made without securing competitive quotes or value analysis if the prices are considered reasonable. If a Cardholder, through prior experience (e.g., comparison with prices paid previously for the same or similar items, familiarity with the supply/service based on frequent purchasing) knows that the proposed price is fair and reasonable, they do not have to do any further prior evaluation or analysis.

Vendors will issue all credits to the individual Purchasing Card account for any item they have agreed to accept for return. Under no circumstances should a Cardholder accept cash or gift cards in lieu of a credit to the Purchasing Card account.

Should the Purchasing Card be erroneously declined by a vendor, the Cardholder should immediately check their Global Card Access account through Bank of America for the decline reason.

• Blocked MCC – submit an unblock request in the ERP system to make your purchase.
• Not enough available funds/transaction exceeds set limit – submit an increase request in the ERP system to make your purchase.
• Other codes or reasons – check Global Card Access or contact Bank of America first for assistance and then the PCA.

If the 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.

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 should:

• Contact Bank of America at 1(800) 352-4027 for assistance.
• Notify the PCA if an acceptable resolution is not obtained.

All documentation and/or receipts must be scanned or saved as a legible image file to the ERP, where they will be maintained per University records retention requirements. No paper receipts or backup documentation is required to be kept outside of the ERP. The University Purchasing Card Administrator will maintain all other documentation concerning the Purchasing Card program, which may include, but is not limited to, Cardholder agreements, agency billing statements, reconciliation of accounting statements, Bank of America program material, copies of transmittals and correspondence with Bank of America.

The Procurement Director may authorize moving certain cards to Emergency Status in the event of an emergency or disaster affecting Clemson’s mission. This approval should designate the maximum STL that may be assigned to such cards.

In case of a declared emergency or during a time of an emergency affecting Clemson’s mission such as a natural disaster (ice storm, forest fire, tornado, etc.), the P-Card Administrator may move cards to Emergency Status with prior approval from the Procurement Director.

The P-Card Administrator will notify the Division of Procurement Services of those cards that have been assigned a single transaction limit more than $10,000 for the purposes of responding to the emergency as soon as practical after doing so.

Clemson will keep a spreadsheet documenting every emergency purchase over $10,000. The spreadsheet should identify the emergency event, dates of the emergency event, cardholder making the purchase, what was purchased, the amount of the purchase, and the date of the purchase. Once the emergency is over, the P-Card Administrator must move cards in Emergency Status back to their normal status including reducing any increased STL’s to normal limits.

Cardholders must immediately report a lost or stolen card to BofA at 1(888) 449-2273. Bank representatives are available to assist 24/7, 365 days a year. Notify your PCA about a lost or stolen card at the first opportunity during business hours.

Clemson will review the P-Card policy and procedures annually for adequacy.

Vendors Located in South Carolina – The vendor should collect retail sales tax at point-of-sale. The receipt provided by the vendor should show the amount of sales tax.

Vendors Located Outside of South Carolina – If the Agency pays sales tax in another state, the State Tax Code allows a use tax credit for the Agency. The receipt provided by the vendor should show where the vendor has collected any out-of-state tax at the point-of-sale.

If the vendor does not charge tax or charges an amount less than the amount required by the State, the Department Liaison should notify Accounting Services to pay the proper amount to the S.C. Department of Revenue.

Goods can only be shipped to official Clemson University campus addresses. Occasionally, researchers will be in the field at a sponsor’s site and need goods shipped to that location or a specified location, never a home address. Shipments to an address other than a campus address must be approved by the employee’s supervisor and/or Business Office, as well as the P-Card Administrator.

The P-Card can be used to pay for student group travel costs when expending funds derived wholly from Athletic or other student contests, the activities of student organizations, the operations of canteens or bookstores, approved Private Practice plans, or funds other than general funds only if:

1. Only designated staff members who chaperone student trips routinely will be authorized to use P-Cards to student group travel.
2. Each card must be issued in the name of the employee who is authorized to chaperone student trips. Each employee assigned a card has complete responsibility for the use of that card. The P-Card cannot be used by anyone else.
3. P-Cards may be used by authorized personnel to purchase food/meals, lodging, and airfares for student and chaperones.
4. All P-Card charges related to travel expenses for the students’ travel should be accounted for as student travel.
5. Charges related to travel expenses for a state employee should be accounted for as employee travel. An employee chaperone must comply with state travel regulations for employees.
6. Any charges to the P-Card that are found to be out of compliance will be reimbursed to the college by the card holder within ten(10) days of discovery of excess charges.

All cardholders, approvers, liaisons, and PCAs must complete Cardholder training prior to issuance of a P-Card or assignment of a P-Card oversight role. The training must be completed annually in the ERP system.

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

If fraud is suspected, the Cardholder should contact Bank of America immediately and make them aware of the specific charge(s). The Cardholder should also notify the PCA as soon as possible. The Bank will close the account and issue a new card to the Cardholder and if charges are deemed fraudulent, the Bank will issue a credit for the applicable charge(s). Both the fraudulent charge and credit should be expensed in the ERP system.

If misuse is suspected, the PCA should be notified immediately.

The first violation of the Purchasing Card Compliance Policy could result in a written notification sent to the cardholder and liaison notifying them of the infraction, except where otherwise stated. The notification will be placed in the Purchasing Card Policy Violation file and the department’s compliance file.

For subsequent or more serious first-time violations, the Purchasing Card Administrator will investigate the circumstances and make a recommendation for appropriate discipline to the Director of Procurement based on the Purchasing Card Progressive Discipline Guidelines and the Purchasing Card Program Policy. The Director will determine what action will be taken up to the suspension of card privileges. Should stronger disciplinary action be deemed appropriate, approval is required by the appropriate Vice President, with the Purchasing Card Administrator initiating such action. A written notice of action taken will be sent to the Internal Auditor and the appropriate Dean or Department Chair/Head.

The above-indicated actions in response to specific offenses are to be used as a guide and are not intended to be all-inclusive. At the occurrence of any of the listed offenses, or any that are not listed, the appropriate discipline shall be determined after the particular circumstances of the case have been carefully considered.

Updated January 2026