Policy Details Page

A.    District administrators with BRC authority may request the issuance of a procurement card for employees by filling out a request form and sending it to the purchasing department. There are two types of procurement cards:

1.    Purchase card (used to purchase supplies and materials)

2.    Travel card (used for extended travel).

B.    Memorandum of Understanding

1.    All personnel using a procurement card shall sign a “Memorandum of Understanding” on the use of District issued procurement cards.

2.    Each school/department has the discretion to implement more stringent or additional internal control procedures for handling procurement cards.

C.    Delegation of Purchasing Authority

1.    Personnel using a procurement card may sign a ‘Delegation of Authority’ to purchase goods and/or services. 

D.    Safeguarding of Procurement Cards

1.    The procurement card should be adequately safeguarded and stored in a secured location when not in use.

2.    The District PCard coordinator shall be immediately notified if a cardholder terminates or transfers.

Purchase Procurement Cards

A.    Uses

1.    The “purchase card” may be used to make current year purchases of district-related supplies and materials. Orders may be placed over the telephone, Internet, or onsite at vendor locations.

a.    During the designated time only, PCards can be used for next year’s orders.  Finance and Purchasing will provide memo with dates each year.

2.    The procurement cards shall not be used for the following, unless specifically noted below:

a.    Salaries or wages;
b.    Cell phones;
c.    Cash advances;
d.    Restaurants (except for procurement cards issued for ASB, superintendent, and board members);
e.    Donation to charities;
f.    Consultant/contractual services (expect those paid via PO PCard); 
g.    Furniture (unless preapproved by the PCard Administrator and Purchasing);
h.    Gifts (including flowers or meals for employees);
i.    Capitalized equipment (i.e., equipment costing over $5,000);
j.    Staff development fund equipment or software purchases;
k.    Airline tickets;
l.    Travel related items.  (See travel card section.)   (Note: the ASB fund procurement card may be used for travel expenses incurred in the course of approved ASB activities.);
m.    Grant funded expenditures, unless approved by the superintendent or designee.

B.    Theft-Sensitive Items

1.    Theft sensitive items (as outlined in the purchasing guidelines) costing $300 or more, that are purchased with a procurement card with prior written approval from the PCard Administrator, must be reported to the purchasing department for inclusion in the fixed asset system. 

C.    Credit Limits

1.    The standard credit limits are as follows:

                                                        Maximum           Maximum per
                                                       per transaction    Month per card

Departments                          $999                $10,000
Elementary                              999                    5,000
Middle                                      999                    7,000
High                                         999                  10,000

2.    Higher spending limits may be approved by the superintendent or designee. This request shall be in writing and forwarded to the purchasing department via the special limit credit application

D.        Record Keeping

1.    School/department shall use a “Procurement Card Sign Out Sheet” and the Informed K12 on-line PCard Use Form to control the use of the purchase procurement card. For purchases which will exceed the PCard’s dollar limit, the Form must be sent to the Purchasing Department for prior approval.

2.    Original documents scanned and attached to the PCard Use Form (pre-approval, itemized receipts, packing slips, invoices, order confirmations, statements, etc.) pertaining to the use of procurement cards must be kept at the school/department regardless of types of orders (i.e., telephone, Internet, etc.). Scanned copies attached to the PCard Use shall be retained for audit and reconciliation purposes at the school/department, using the online system.

3.    Each school/department must reconcile the items purchased in a timely manner; no later than the specified due date for each period.

Travel Procurement Cards

A.    Uses

1.    Travel procurement cards shall be used for extended travel-related only and include the following:

a.    Hotel/motel charges;
b.    Telephone charges;
c.    Car rentals;
d.    Registration fees;  
e.    Miscellaneous costs for ground transportation, baggage handling or parking and
f.    Food (no alcohol) during travel (food purchases on the travel card are subject to the total per diem allocation available for food. If the food costs charged to the travel card exceed the total trip meal per diem available to the employee, the employee will be responsible for the additional amounts. Excess food charges will either be reduced against other travel reimbursement amounts or billed to the employee).

2.    Itemized receipts are required to be submitted for the reconciliation of all travel expenses charged to the Travel Card.

3.    Travel procurement cards may not be used for airline tickets. (Must use the District’s Air card with Travel agency)

B.    Credit Limits

1.    The standard credit limit is $5,000 per transaction and $15,000 maximum per card per billing period. Higher spending limits may be approved by the superintendent or designee. This request shall be in writing and forwarded to the Purchasing Department 

C.    Record Keeping

1.    Each school/department shall use a “Travel Procurement Card Sign Out Sheet” and the Informed K12, PCard Use Form to control the use of the travel procurement card and reconcile charges to the travel card.  

2.    Original documents (e.g. pre-approval, itemized receipts, packing slips, invoices, confirmation, statement) pertaining to the use of travel procurement cards must be attached to the Travel Expense Worksheet to reconcile the charges for the employee and scanned copies shall be retained for audit and reconciliation purposes at the school/department by attaching them to the PCard Use Form, online.