Northeastern State University

(January 2008)

The Northeastern State University purchasing card (PCard) provides a means of quickly and easily purchasing small-dollar supplies and materials. Using the PCard benefits NSU by allowing prompt payment to our suppliers, while reducing overall processing costs.

The PCard is authorized for University purchases only. Personal use is strictly forbidden. Only one card is issued per employee. The cardholder is responsible for retaining receipts and/or appropriate documentation for all purchases.

Each cardholder is assigned purchase limits based upon anticipated usage. These limits include both an individual purchase limit and a limit for each billing cycle. Splitting orders to avoid the established limits is not allowed and could result in card suspension or revocation. It is not acceptable to instruct a vendor to create two separate transactions in order to circumvent the per purchase limit. Should a circumstance arise which requires a larger purchase limit, contact the PCard administrator to request a temporary increase. Any increase in the established limit requires Account Sponsor authorization.

Making a purchase

Purchases should not include sales tax. As a state agency, all purchases made by Northeastern State University are tax-exempt. NSU’s tax exempt number is 263424, and is printed on the face of the PCard. If tax is charged on a transaction, the cardholder is responsible for contacting the vendor and requesting that a credit be issued for the tax amount.

All items for which delivery is required, such as product delivery, subscriptions, etc., must be delivered to a University address. Use of home addresses for University purchases is not allowed.

Guidelines of the Regional University System of Oklahoma Board of Regents, the Oklahoma State Regents for Higher Education, the Office of State Finance, and Oklahoma Statutes, as well as University policies, govern when and how purchases are made. A list of prohibited purchases is below. Although some suppliers may accept the PCard for disallowed purchases, it is the ultimate responsibility of the cardholder to avoid the purchase of restricted items. Abuse of the PCard may result in revocation of the card and appropriate disciplinary action.

Prohibited purchases include:

• Alcoholic beverages
• Cash advances
• Computer equipment and software
• Fixed assets
• Gasoline
• Gift certificates and gift cards
• Memberships (individual)
• Multimedia equipment
• Network equipment
• Personal purchases
• Phone cards
• Postage or stamps (except purchases by NSU Drop Zone)
• Professional services
• Tobacco products
• Travel expenses while in travel status (personal)

The following may be allowed on the PCard, but require documentation in addition to the receipt retained:

• Purchases of $2,500 or more – Competitive quotations are required for purchases over $2,500. The department may solicit quotes for purchases between $2,500 and $7,500. Purchases of $7,500 or more require the assistance of the NSU Purchasing Office. Documentation is required that confirms that the proper bidding requirements have been followed.
• Meals and refreshments – In general, E&G and Grant accounts may not purchase food items except to support lab or classroom functions or when documented grant stipulations indicate food purchases are appropriate. Food purchases by other University accounts require the Food Purchase Documentation Form (pdf), which must detail the public purpose served by the purchase and must be signed by the appropriate Account Sponsor.
• Awards and trophies – In general, E&G and Grant accounts may not purchase awards and gifts for individuals or groups. Purchases by other University accounts must be a part of an established annual awards program. Documentation required is a printed copy of a program, flyer, advertisement, or online information describing the event, which has been signed by the Account Sponsor.
• Printing (off-campus vendors) – All off-campus printing must follow NSU Purchasing Office’s published policy regarding printing. Printed items displaying an NSU logo must be approved through the Office of Communications & Marketing.
• Flowers or other gifts – Purchases for birthdays, congratulations, or condolences are generally prohibited and should be paid for out-of-pocket by the individual or department sending the items. Those cardholders who may be allowed to make these purchases in the name of the University will have prior written authorization from the NSU Purchasing office.

PCard Administration

Receipts for all purchases must be acquired and retained whether the purchase is made in person, by internet, or by phone. If a receipt is missing, please submit a Missing Receipt Form (pdf), including appropriate signatures. Although the form does not take the place of the receipt, it is necessary to provide additional information about the purchase.

Periodic compliance reviews of PCard records will be conducted. Failure to maintain and submit required documentation will result in card suspension or revocation.

Monthly cardholder statement:

• The cardholder will go online to access the monthly Statement of Account around the 16th of each month.
• If authorized, the individual transactions on the monthly statement can be reallocated to another University account code. Simply replace the default accounting information and replace it with the desired account code. The cardholder is responsible for proper coding of expenses.
• The monthly statement and all card receipts must be reviewed and should be signed by both the cardholder and the Account Sponsor.
• The statement and any additional required documentation should be forwarded to Accounts Payable within the NSU Office of Business Affairs no later than the due date listed.
• All cardholder statements and receipts should be retained by the department. A copy of the monthly cardholder statement signed by the Account Sponsor and all original supporting receipts and documentation are to be maintained in a permanent file for review upon request for seven years.

Lost or Stolen Cards

Lost or stolen cards should be reported immediately to JPMorganChase by phone at 1-800-316-6056. The cardholder should then call the NSU PCard Manager at 918-444-2183. Note: The University is responsible for all charges until the bank is notified.

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