3.1.16lp6 Purchasing Card Procedures

Adopted: February 2010
Modified: February 2015; March 2015; December 2015; February 2018, February 2024
Reviewed: December 2015, February 2024
Scope: P-card Holders and Approvers
Contact: Vice President of Administrative Services
References: O.C.G.A 50-5-1 through 50-5-81, Department of Administrative Services Procurement Manual, O.C.G.A 45-10-1 et seq. regarding State Employee Code of Ethics and Conflict of Interest

I. Purpose:

The Purchasing Card (P-Card) Program refers to the State of Georgia authorized charge card program administered by the Department of Administrative Services and used for official State of Georgia business. Per the State Accounting Office, the P-Card may be used as the method of payment for unplanned, non-routine, or urgent point of sale purchases under $1,000 at a physical store, in person, online or over the phone. It may also be used for purchases under $5,000 that are preapproved. Use of the P-Card is for speed and simplicity but does not alter the need for control of expenditures and precise record keeping.

II. Applicability:

The Georgia Department of Administrative Services approves the College's P-Card Usage Plan and Waivers.

III. Procedures:

The Vice President of Administrative Services (VPAS) is responsible for overseeing the College's P-Card program. The VPAS:
1. Completes a DOAS CFO Card Program Training
2. Appoints the P-Card Program Administrator
3. Approves qualified cardholders and approvers
4. Reviews the P-Card Plan and credit limits at least annually and initiates amendments.
  1. Plan amendments and requests for spending limit changes are approved by the College President then submitted to DOAS at cardprograms@doas.ga.gov for approval by DOAB.
5. Reviews and approves the College's Annual P-Card Self Audit
The College limits P-Cards to full-time permanent employees of the College who have job responsibilities that require the purchase of supplies, materials or equipment under the current small dollar TCSG purchase guidelines.
A cardholder's supervisor requests the initial spending limit and access to a P-Card based on job responsibilities and initiates the Cardholder Profile form SPDPC002 form to gather approvals.
1. Certain Job Functions require payment for routine purchases that exceed the State spending limit of $1,000. These Job Functions and the ability to use the P-Card up to certain dollar limits are itemized in the College's P-Card plan and must be approved by DOAS.
2. Employee's Supervisor, Department or Division Manager, P-Card Program Administrator and the VPAS must approve the need for the card to be issued.
  1. Once employee is approved, the P-Card Administrator requests Human Resources process a Credit Check. The results of the Credit Check are presented to the VPAS for P-Card approval and initiation of P-Card.
3. 3. The P-Card Administrator, with approval from the VPAS and employee supervisor, may request a temporary increase to a P-Card holder's State-spending limit by completing the SPD-PC003 form. The P-Card Administrator must return the spending limit to normal within 5 days of an approved temporary increase.
P-Card Administrator requests the P-Card from the Bank and gets the employee to read and sign the SPDPC001 Bank Cardholder Agreement Form containing the terms, and conditions for P-Card use.
1. P-Card Administrator gets SPDPC001 form signed by Division Director and their Vice President then places in employee's cardholder file.
2. P-Card Administrator provides initial P-Card face-to-face training to employee. Employee is advised that P-Card must be secured and only the employee whose name is on the card may use the card. Employee signs an acknowledgement form that explains the implications of behavior or actions that violate DOAS and College policy or procedures governing the use of the State Purchasing Card. Acknowledgement form is maintained in the employee's cardOPB for written approvalholder file.
3. P-Card Administrator receives the P-Card from the Bank and distributes to the employee.
4. List of users is audited annually by the P-Card Administrator to insure cardholders are current full time employees and the employee is still in the appropriate Department of the College.
Employee must complete required DOAS P-Card training courses.
1. Certificate of Completion from DOAS is provided to P-Card Administrator and placed in their cardholder file.
  1. Both initial and annual refresher training is required.
2. When a P-Card holder leaves the College or transfers to another department, they are required to notify the P-Card Administrator and personally return their P-Card to the P-Card Administrator for shredding.
3. Suspected abuse or misuse of P-Cards is reported anonymously to the VPAS for investigation and appropriate action.
  1. Fraud will be handled in accordance with State Purchasing Card Policy and Procedures Manual.
  2. Card privileges may be revoked at any time and disciplinary action up to and including termination of employment and prosecution to the fullest extent of the law can occur.
Per the State Accounting Office, the P-Card may be used as the method of payment for preapproved purchases under $5,000. The amount of the purchase must fall within the spending limits of the P-Card holder.
The P-Card holder uses the Business Office approved form Purchasing Card Request for Purchase for unplanned, non-routine, or urgent point of sale purchases under $1,000. This completed form must be included as an attachment on their P-card reconciliation for each purchase.
DOAS and OPB approved exemptions to the requisition process must use the "Purchasing Card Request for Purchase" form as an attachment on their P-Card reconciliation for each exempted purchase instead of using the TGM Requisition Process.
The College requires a P-Card holder to electronically upload invoices receipts, and other relevant backup for the P-Card transaction to PeopleSoft's Procurement Card software. In addition, the P-Card holder must provide comments with justification for the purchase.
1. Each cardholder must reconcile his/her own P-Card transactions.
2. The College's Accounts Payable staff review the P-Card Bank Statement and PeopleSoft back up for accuracy and compliance with P-Card policy prior to processing payment.
3. In accordance with State policy, the Accounts Payable P-Card records are retained for seven years.