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PURCHASING CARD(P-CARD) MANUAL

Updated: February 8, 2018

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NOTES:

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IMPORTANT PHONE NUMBERS AND CONTACTS Primary P-Card Administrator: CUPO: Karen Martin 912-279-5750 – [email protected]

Backup P-Card Administrator: Comptroller: Michelle Ham 912-279-5744 – [email protected]

Buyer III: Donna Smith 912-279-5753 – [email protected]

To access a sales tax exemption certificate, go to the college website: http://www.ccga.edu/ , click on Offices, Business Office, Business Services Forms, Sales Tax Certificate of Exemption. Complete the top section of the form with the vendor information before providing to the vendor.

CCGA’s Federal Identification Number: 580939565

To report lost, stolen or fraudulently used p-cards:1.Call Bank of America (1-888-449-2273) 2.Email DOAS [email protected] within 24 hours of discovering loss, theft, or fraudulent use.3.Contact Cardholder’s Approving Official and the P-Card Administrator immediately in writing.

Bank of America WORKS website: https://payment2.WORKS.com

CCGA Corporate Address is: College of Coastal Georgia One College Drive Brunswick, GA 31520

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https://payment2.works.com/

http://www.ccga.edu/

mailto:[email protected]

Table of Contents

1.0 OVERVIEW OF PURCHASING CARD PROGRAM1.1 What is a Purchasing Card?1.2 Who Can Get a P-Card?1.3 How Do I Get A P-Card?

1.4 How To Cancel A P-Card Or Update A Card Profile?

2.0 ROLES AND RESPONSIBILITIES 2.1 College/University Procurement Officer (CUPO) 2.2 Purchasing Card Administrator 2.3 Cardholder Supervisors/Approving Officials 2.4 Cardholder 2.5 Comptroller

3.0 P-CARD CONTROLS/SECURITY OF P-CARD3.1 Cardholder Spending Limits3.2 Merchant Activity Type Limits

3.3 Security of Card

4.0 ALLOWABLE PURCHASES AND SPECIAL APPROVAL UMBRELLA PURCHASES 4.1 Allowable Purchases (Things I CAN Buy With My P-Card)

4.2 Food a. Student Food b. Food for Instructional Uses4.3 Study Abroad

5.0 UNALLOWABLE PURCHASES AND PRACTICES5.1 Unallowable Purchases (Things I CANNOT Buy With My P-Card)

5.2 Unallowable P-Card Practices a. Splitting Orders b. Limitations on Vendors c. P-Card Sharing d. Personal Use e. Exceeding the Single Transaction Limit

6.0 MAKING PURCHASES WITH THE P-CARD6.1 Approval Procedure6.2 Provide Vendor with Request/Required Card Information6.3 Tax Exempt Status6.4 Shipping Instructions6.5 Processing Transactions in WORKS - Cardholder Instructions6.6 Processing Transactions in WORKS – Supervisor/Approver Instructions

7.0 RESOLVING DISPUTES

8.0 MONTHLY RECONCILIATION PROCESS

9.0 TRAINING

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10.0 AUDITS 10.1 Approving Officials 10.2 P-Card Administrator 10.3 State Agencies of Authority

11.0 RECORDS RETENTION

12.0 EXCEPTIONS

13.0 VIOLATIONS, FRAUD, WASTE, AND ABUSE 13.1 Violations and Written Notices 13.2 Detection and Prevention of Fraud

CHARTS, FORMS, SCHEDULES, AND LINKS

–CHARTS Charts 1 and 2- Consequences of Non-Compliance and Examples of Non-Compliance

–FORMS

• P-Card Pre-Approval Purchase Form #CCGA-PCPAPF • P-Card Profile Request/Change Form #CCGA-PCPRCF• P-Card Ethical Behavior Agreement Form #CCGA-PCEBA • Authorization for P-Card Background Checks Form #SPD-PC010• P-Card Employee Agreement Form #CCGA-PCEA • P-Card Dispute Form #CCGA-PCDF• Sample: Works P-Card Transaction Report

–SCHEDULES • CCGA-VALID CHARTFIELD BY DEPARTMENT NAME AND FUND NUMBER• CCGA-VALID ACCOUNT NUMBERS• STATE OF GEORGIA SALES TAX EXEMPTION CERTIFICATE• FOOD PER DIEM GUIDELINE CERTIFICATION

Links:• WORKS Quick Reference Guide for Accountholders

• WORKS Quick Reference Guide for Approvers

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Web Site Links:DOAS P-card Policy:http://doas.ga.gov/state-purchasing/statewide-card-programs/purchasing-cards

Bank of America WORKS log-in:https://payment2.WORKS.com/WORKS/home

Board of Regents P-card Policy:http://www.usg.edu/business_procedures_manual/section3/C1127

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http://www.usg.edu/business_procedures_manual/section3/C1127

https://payment2.works.com/works/home

http://doas.ga.gov/state-purchasing/statewide-card-programs/purchasing-cards


1.0 OVERVIEW

This manual has been compiled to provide instructions for the issuance and use of the procurement card along with instructions for reconciliation and review of card transactions.

1.1 What is a Purchasing Card?

The College of Coastal Georgia (hereafter referred to as CCGA or College) Procurement Card (hereafter referred to as the P-Card) is a valuable tool for quickly and efficiently purchasing and paying for small dollar items without sacrificing control or cost. The card may be used to purchase goods and some services with restrictions under $4,999 per transaction (special approval is required for more than $4999), including shipping, handling charges, insurance, etc. Cards can be used in person, over the phone, fax, via the internet, or by mail. The P-Card can only be used for College related business for which institutional funds will be disbursed.

1.2 Who can get a P-Card?

A P-Card may be issued only to permanent, part-time or full-time, CCGA employees whose job duties require the use of a P-Card. Cards are issued only to individual employees not to departments or divisions. No more than one (1) card may be issued to an employee. Pursuant to O.C.G.A. 50-5-83 both a criminal background check and credit check are required on employees hired for positions which require use of a P-Card. Procedures that indicate acceptance or denial of the employee’s request for a p-card is based on predefined criteria furnished to Human Resources. There is an established Human Resources escalation path for denials which provide potential cardholders an opportunity to dispute inaccurate data found on the report. Both checks will be completed and approval provided by Human Resources prior to issuance of the initial p-card and renewals.

1.3 How do I get a P-Card?

Contact the P-Card Administrator for instructions on requesting a P-Card. You will be provided the P-Card Profile Request/Change Form (Appendix A-Form #CCGA-PCPRCF) , the P-Card Ethical Behavior Agreement (Appendix A-Form #CCGA-PCEBA), and the Authorization for Purchasing Card Background Checks (Appendix A-Form #SPD-PC010) for completion.

Note: No Cardholder shall be allowed to be his or her own “approving official”. The Department Head must assign a knowledgeable individual acting in a supervisory capacity as the Approving Official. If the cardholder is the only employee of a particular department, the Department Head or next level of authority must be assigned as the Approving official. Note: Signature authority for the P-Card approval process may not be delegated.

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Upon completion, return both forms to the P-Card administrator. Human Resources will then be notified that criminal and credit background checks are needed. Human Resources will notify the prospective card holder if a release needs to be signed by the employee. Once approval is received from Human Resources that the prospective cardholder has been approved for a card, the P-Card administrator will request the new P-Card from Bank of America and set up a training session for the new P-Card holder and their Supervisor and/or Approving Official. Training is mandatory for all P-Card roles: including Cardholder, Supervisors, and/or Approving Official. Once the training is complete purchasing will notify the employee when the card can be picked up. Purchasing will provide the P-Card Employee Agreement Form (Appendix A-Form #CCGA-PCEA) for signature upon receipt of the new card. By signing this form the Cardholder acknowledges:

1. Receipt and understanding of the regulations for use and protection of the card2. Understanding of responsibilities for handling billing disputes and reconciling statements3. Understanding and acceptance of consequences of P-Card violations

1.4 How to update a card profile or cancel a card? When there is a need to update the cardholder profile, the P-Card Profile Request/ Change Form (#CCGA-PCPRCF) must be completed and signed by the cardholder, supervisor, and department head before submitting to the P-Card Administrator. A copy of this form is attached to this document. Changes to the cardholder profile include address changes, name changes, etc.

Card Cancellation Procedures:The supervisor/approving official must notify the P-Card Administrator when an employee with a p-card is terminated, resigns, or transfers to another department and must collect the p-card from the employee and submit it to the P-Card Administrator for destruction of the card.

2.0 ROLES AND RESPONSIBILITIES:

There are designated roles and responsibilities for each of the positions listed in this section of the manual. These roles and responsibilities ensure adequate internal controls and segregation of duties among those individuals participating in the College p-card program. These roles and responsibilities are not limited to the following listing, but should serve as a guide of what is expected in these areas.

2.1 College/University Procurement Officer (CUPO):

The CUPO is the official liaison between CCGA and the State Cards Program Manager for all matters related to the local p-card program. Since the CUPO and P-Card Administrator is the same person at CCGA all roles and responsibilities are listed under the Program Administrator. 2.2 Purchasing Card Program Administrator:

The CUPO serves as the primary Purchasing Card Program Administrator at College of Coastal Georgia. The Comptroller serves as back-up P-Card Program Administrators.

1. Program Administration and Management:

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a. Develops internal p-card policy to ensure that all the minimum requirements are met including the following, but not limited to: *Verifies compliance with the Georgia Procurement Manual and P-Card *Monitors compliance with the GPM and takes appropriate action to correct deficiencies documenting the action plan and correction action taken *Ensure compliance with State P-Card Policy and BOR Policy. *Define responsibilities of all p-card personnel *Define criteria for obtaining a p-card *Define acceptable use of p-card that cannot be less restrictive than State and BOR Policy *Provide a method of reporting suspected misuse or fraudulent use *List in detail consequences of misuse or fraudulent use *Review p-card policy annually to confirm adequacy of policy

*Ensure self-audit of P-Card Program by the P-Card Administrator which must be submitted to DOAS no later than December 1st each year.

b. Establish appropriate spending limits on individual cards and the entire program. Review spending limits and p-card activity at least annually and make adjustments as needed. c. Maintain updated P-Card Administrator registration with State Card Manager.

2. Program Compliance/Internal Controls/Reconciliation/Training: a. Establish written procedures to ensure compliance with all State Policy and laws including DOAS, BOR, and internal policies. b. Coordinate and submit any exceptions of State P-card Policy for approval. c. Ensure the College has appropriate internal controls and other measures to prevent and detect misuse and fraudulent use of the cards. d. Verify written procedures for all the following: *ordering new and replacement cards *reporting lost, stolen, or compromised cards to Bank of America and the State Cards Program Manager *works with management and CFO to monitor cardholder usage *collecting and destroying cards that are no longer used *canceling cards in WORKS system that are lost, stolen, no longer used, or cardholder job termination or transfer to new job. e. Establish written procedures for documenting misuse or fraudulent use of the p-card that must meet the following minimum requirements: *documentation of the transaction (itemized receipt) *documentation of who initiated and approved the transaction *personnel actions taken *bank notification of misuse or fraud.

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or approving officials for adequate review of the transactions and documentation.

4. Develop and ensure appropriate training for all cardholders and supervisors/approving officials which must include these: *Mandatory Cardholder Agreement *State P-Card Policy *College P-Card Policy with user instructions, and forms.

5. Establish written procedures of how to use the p-card, security of the p-card, monitoring the p-card, and maintaining appropriate documentation of all transactions.

6. Ensure all p-card accounting requirements including the following: *Designate storage location for all original transaction documents *Establish billing discrepancy and disputed charge procedures *Establish reconciliation procedures and responsibilities of the cardholders, supervisors/ approving officials, and accounts payable to ensure timely payment of statement and appropriate expense distribution to the general ledger monthly.

2.3 Supervisors/Approving Officials/Department Heads of Cardholder:

The Cardholder Supervisors/Approving Officials/Department Heads are those individuals which are responsible for reviewing and approving the cardholder transactions. These individuals must understand the cardholders job responsibilities to determine that these type purchases are legitimate for the performance of the cardholder job. Cardholder supervisors/approving official responsibilities include the following:

1. Maintain knowledge of State, BOR, and CCGA P-Card Policy and procedures of card use.2. Request p-cards for employees they supervise.3. Approving Official is responsible for notifying the P-Card Administrator of any changes in employment of their cardholders. Approving Official is responsible for insuring cardholder surrenders p-card upon position transfer, employment termination, or any other situation where the cardholder is no longer p-card eligible.

4. Timely monitoring (at least monthly) of all transactions to ensure appropriate state business use, identify misuse and identify fraud.5. Review of documentation to ensure the following: a. all documentation has the required information b. sales and use tax was not charged c. purchases were for legitimate state business use d. transactions signed off in WORKS. e. signature on the monthly account statement. This signature verifies that the p-card charges are for legitimate business purposes, required documentation is attached, and that all orders are received by CCGA. This approval cannot be designated. f. all signatures must be original, no stamps. g. submits reconciliation packet with required documentation to P-Card Administrator insuring timely posting and payment of expense.

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2.4 Cardholder:

All cardholders are basically buyers for the State of Georgia and the College. All cardholders should have a good understanding of State, BOR, and CCGA P-Card Policy and procedures. Cardholder responsibilities include the following.

1. Maintain proper security of the card, account number, expiration date, and security code. Only the name on the face of the card is permitted to use the card. Password/login sharing and delegating approval authority is prohibited.2. Maintain knowledge of State, BOR, and CCGA p-card Policy and procedures.3. Ensure all purchases are allowable according to the law, policy, and procedures governing p-card purchasing for the State of Georgia.4. A P-card Requisition is required for p-card purchases with 2 preapprovals (supervisor, department/division head, budget manager) prior to purchase. The requisition should detail the specific item/s being purchased and the reason for the purchase (i.e. freshwater mussels for Biology 2270 zoology lab experiment, toner for HP Laserjet printer in mailroom).5. An itemized receipt is required for each p-card purchase.6. Personal purchases are prohibited on the p-card and purchases must be for official College Business. 7. Always obtain the best value when making a purchase.8. Allocate and sign off on transactions in WORKS and maintain all documents required Including itemized invoices that prove the legitimacy of the purchase.9. Sign all documents (original signature) required for the monthly reconciliation process. Cardholder signature on the p-card statement signifies that all required documentation is attached and that all orders have been received by CCGA. 10.Submit all reconciliation package documents for approving official signature

to ensure timely payment of statement and appropriate expense distribution. 11.Cardholder is responsible for notifying the P-Card Administrator of any changes in employment. Cardholder is responsible for returning p-card to P-Card Administrator upon position transfer, employment termination, or any other situation where the cardholder is no longer p-card eligible.

2.5 Comptroller:

The Comptroller serves as backup to the P-Card Administrators. WORKS automatically generates an email to the P-card Administrators and Comptroller for any update in the WORKS System including cardholders, approving officials, p-card administrators, or anyone who has a login under the account for CCGA.

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2.6 Chief Financial Officer:

The Chief Financial Officer if responsible for overseeing the card program including the following duties:

1.Successful completion of the CFO Card Program Training module and form. 2.Appointment of the Card Program Administrator 3.Approval of qualified cardholders and approvers. 4.Review and approval of the Annual Self Audit and P-Card Plan and amendments. 5.Review and approve policies with P-Card Administrator. 6.Submit the P-Card Plan and amendments to the College President for approval.

2.7 College President:

The College President is responsible for reviewing and approving the College P-Card Plan and all amendments prior to submission to DOAS/OPB.

3.0 P-CARD CONTROLS/SECURITY OF P-CARD:

Cardholders act as purchasing agents for the College of Coastal Georgia: Expenditures made with the P-Card must be only for those items that are for official College business and for those items allowed to be purchased using a p-card as outlined in this manual. Additional controls have been added to each p-card in order to assist in keeping charges within State of Georgia monetary spending limits. These spending limits are embedded in each P-Card via the magnetic strip and are imposed at the point of sale when the card is swiped.All P-Cards have spending limits as well as restrictions on merchant category codes.

3.1 Cardholder Spending Limits

The available limits on p-cards include the following:A. Single Transaction Limit (STL) where the cardholder is not to exceed $4,999 per transaction

per vendor per day. B. Cycle Limit (CL) – where the cardholder is not to exceed their cycle limit per month. Each

cardholder has individual cycle limits which were set by DOAS Purchasing in the approved P-Card Plan on 03/23/17. The cycle limits are $5000 - $25000 with only a couple of exceptions. Contact your P-Card Administrator if you have questions about your cycle limit.

The statement closes the 27th of the month and the payment is due on the 21th of the next month.

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3.2 Merchant Activity Type Limits

Specific types of businesses are identified by a Standard Industrial Classification (SIC) Code, commonly referred to as Merchant Category Code (MCC). Based on the nature of some categories, specific MCC codes may be restricted for use on the card. If you have difficulty using your card with any particular vendor, please contact one of the P-Card Administrators.

3.3 Security of Card

Cardholders are responsible for safeguarding the P-Card, account number, and passwords at all times. To prevent unauthorized use and limit the potential for fraud, the cardholder should use basic security measures, as outlined below:

► Keep the P-Card and account number in a secure location and safeguard it as if it were your own personal credit card► Do not loan or share the P-card nor login and passwords with others, including co-workers within the department► If purchasing by phone, caution the vendor to refrain from placing the P-Cardnumber on the shipping label or anywhere on the outside of the package► Review transactions routinely in BOA Works and review the monthly statements immediately upon receipt, to detect unauthorized transactions► Before placing an order with an online merchant, make sure the site is secure before entering your account information. The URL, or web site address, should begin with https. A graphic, such as a lock, should appear in the bottom right corner of your browser bar

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4.0 ALLOWABLE PURCHASES

4.1 Allowable Purchases (Things I CAN buy with a P-Card)

All purchases made with the P-Card must be for official College of Coastal Georgia business and must NEVER be used for personal purchases, regardless of the circumstance. The P-Card may be used to purchase supplies, materials, and non-inventoried equipment with restrictions valued at $4,999 or less including shipping or handling charges, insurance, etc. Some services may be purchased, but the services cannot exceed $2499 to ensure compliance with the Georgia Security, Immigration and Compliance Act.

Some Allowable Items Include:

* P-card Requisitions are required for p-card purchases with 2 preapprovals (supervisor, department/division head, budget manager) prior to purchase.*

• Books or publications for research or departmental use, but no library books.• Advertising• Flowers and Plants for grounds maintenance, graduation, and lab/classroom experiments. • Food for student groups at sanctioned, student events (pizza party) with restrictions.

Documentation required is a certification that the per diem limits were followed (See Section 4.2).

• Food for labs, classrooms, and instructional use.• Food purchased for students at a restaurant or on a per person basis for a student event, but

not for faculty, staff, coaches, or other college employees with restrictions. Documentation is required including itemized receipt showing all meals purchased, roster of participants including student name and signature, and documentation showing that the meal was for an authorized student activity (See Section 4.2).

• Furniture• Lab/Research Supplies• Maintenance Supplies• Memberships for cardholders, direct & indirect reports, and supervisors. Memberships are

not allowed on the Purchasing Department p-cards unless the membership is for cardholder, direct reports, or supervisors. The AP cardholder is only allowed with special Comptroller approval. No wholesale warehouse or shopping club memberships allowed (i.e. Sam’s Club, Costco, Amazon Prime).

• Non-Inventoried Equipment (A per unit cost of less than $3000 and a useful life of less than 3 years)

• Office Supplies • Printing• Software for college issued and owned devices only

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• Statewide Contract purchases NOT to exceed the single transaction limit: See list of commodities on statewide contract @ DOAS (http://statepurchasing.doas.georgia.gov)

• Registration fees for cardholders, direct & indirect reports, and supervisors only. Registration fees are not allowed on Purchasing Department p-cards unless registration is for cardholder, direct reports, or supervisors. The AP cardholder is allowed to pay registrations only with special Comptroller approval.

• Repair and maintenance services under $2499, but no vehicle repairs• Student Activities including events/activities that are sponsored by the College (i.e. zoo

admissions, water parks admissions). • Study Abroad Program expenses with restrictions (See Section 4.3) • Subscriptions – Can pay subscriptions with p-card, but notify vendors that

they are not to set up the account for auto renewal nor hold the p-card number on file.

• Transportation charges (i.e. airline tickets for employees, consultants, speakers, candidates, and athletes

• Utilities• Vehicle rentals and transportation for employees on official College business. Vehicle rentals

must be from one of the mandatory statewide contracts.• Vehicle rentals and transportation for students traveling on official College business• Wireless Communication Devices Monthly Charges including devices, data plans, software,

and applications for College-issued computers, smart phones, and tablets are allowed on the p-card.

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http://statepurchasing.doas.georgia.gov/

4.2 Food

The purchase of food with a P-Card is governed by the Board of Regents Business Procedure Manual. The term “food” includes water and beverages. The P-Card cannot be used for the purchase of alcohol in any circumstance. The P-Card may only be used to purchase food for the purposes stated below.

A.Student Food Institutional funds may be used to purchase food for students at sanctioned student events with adequate documentation. Food purchased for a group event should include a flyer, e-mail, agenda, or other documentation substantiating that it was an official event. Food purchased at a restaurant or on a per person basis should include a list of the participants. Furthermore, while food purchased on a group basis (pizza parties, etc.) are not required to document the actual numbers or names of participants, the employee expending the institutional funds for the event must certify that the appropriate per diem limits were followed. These limits may be found in the travel regulations for the state of Georgia.

Also, a Per Diem Guideline Certification must be completed by the event coordinator that the appropriate per diem limits were followed. Students include individuals enrolled to take classes at an institution (to include students enrolled in Continuing Education) and individuals being recruited as potential students. Food purchases cannot be made for agency or foundation accounts.

Examples of allowable student food purchases on p-card:• Events sponsored by recognized student groups• Other campus events open to the general student body and designed to further the

development in education of students

B.Food for Instructional Uses The BOR BPM states Food may be purchased for a class in those instances where food is an integral part of the instructional methodology or facilities rental for continuing education. Examples:

• Food used in a Culinary Class• Food used in a Cooking Class offered by a Continuing Ed Unit• Food for classroom experiments• Food for Con Ed facility use by 3rd parties

Food is only allowable on the p-card if it falls into one of the allowable areas above. If the funding is from a sponsored account (grant), please remember that these food purchases are

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allowable only if documented in the awarded budget or approved in writing by the granting agency.

4.3 Study Abroad (Agency Accounts)

While traveling abroad, the P-Card may be used for related Study Abroad expenses asfollows:

o Student food, lodging, and travelo Entrance fees to educational venueso Operating Expenses and Supplieso Fuel for rental vehicleso Emergency situations

Note: The only agency account expenses that are allowed on the p-card are those of study abroad.

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5.0 UNALLOWABLE P-CARD PURCHASES AND PRACTICES

5.1 Unallowable Purchases (Things I CANNOT Buy With My P-Card)

o Foundation Fund Expenditures: Chart field string of fund #20000 & project # 4XX or 4XXXXXo Agency Fund Expenditures: Acct: 241100/Fund:60000/Dept: Axxxxxx

Exception: Study Abroad Program expenses as outlined in Section 4.3

Some Unallowable Items Include, but are not limited to:

o Alcoholo Cash Advances, Cash Refunds, or “Store Credits” o Controlled substanceso Consultants and speakers fees/honorariumso Infrastructure Repairs or Renovationo Employee foodo Employee travel expenses, including lodging, transportation, meals, and entertainment

except as specifically covered under allowableo Entertainment expenses, including in-room movies, except as specifically covered under

Allowable Purchases. o Firearms or Explosiveso Flowers and plants (Except for grounds maintenance, graduation, and lab/classroom

experiments).o Food (except as authorized under Section 4.0, 4.1, 4.2, 4.3 – Allowable Purchases). Food for

classroom and lab experiments is allowable.o Fuelo Gambling/Lotteryo Gift cards, gift certificates, calling cards, prepaid cards, or other cash equivalent itemso Installment Purchaseso Intra-College Charges - For example: Bookstoreo Inventoried Equipment – Items that have a useful life of at least 3 years and cost of $3000 or

over. NOTE: Components purchased for the construction of an inventoried item should not be

purchased with a P-Card if the total cost of the components would cause the item to be

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considered inventoried (i.e. purchasing components to assemble a computer that would have a total cost of $3000.00 or more).

o Jewelryo Leaseso Meals & Lodging for Employees, Prospective Employees, and Contractors.o Memberships are not allowed on the Purchasing Department p-cards unless membership is

for cardholder, direct reports, or supervisors. The AP cardholder is only allowed with special Comptroller approval. See special allowance under allowable. Exception: no wholesale warehouse or shopping club memberships allowed like Sam’s Club, Costco, Amazon Prime

o Personal purchases (The use of the P-Card for personal expenditures is strictly prohibited. Cardholders who violate this rule must reimburse these funds and may be subject to both loss of employment and criminal penalties.)

o Pornographyo Professional services including the profession of: Certified public accountancy, architecture,

chiropractic, dentistry, professional engineering, land surveying, law, psychology, medicine and surgery, optometry, osteopathy, podiatry, veterinary medicine, registered professional nursing, or harbor piloting

o Registration fees are not allowed on the Purchasing Department p-cards unless the registration ish for cardholder, direct reports, or supervisors and only allowed on the AP card with special approval from the Comptroller.

o Sales tax from vendors within the State of Georgia using institutional fundso Services over $2499 including equipment repairs, maintenance, and other services due to E-

Verify (Contractor Affidavit requirements). o Split Purchases (trying to circumvent the single transaction limit)o Tobacco Productso Trade-Inso Vehicle Repairs & Maintenance

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5.2 Unallowable P-Card Practices

A. Splitting OrdersSplitting orders/transactions with the College P-Card is prohibited. Ensure that individual transaction limits are never exceeded. Transaction splitting is the practice of committing multiple P-Card transactions to circumvent the Cardholder’s one-time transaction limit, bypass College competitive bidding requirements, or avoid the card’s monthly card limit.

B. Limitations on Vendors That Can Be UsedCardholders must not make P-Card purchases from friends or relatives where the Cardholder has a financial interest. Additionally, the Cardholder must not accept any gift or gratuity from any source when it is offered, or appears to be offered, to influence your decision in making a P-Card purchase. The use of coupons, rebates, or rewards programs from vendors, banks, or other institutions that offer free/promotional items for the benefit of the Cardholder are not allowed when purchasing items with the P-Card. Any items received as a direct result of using the P-Card must be for the benefit of the College and are expected to remain on College premises. C. P-Card SharingOnly that person named on the P-Card is the authorized user. P-Card sharing is prohibited and can result in immediate termination of the P-Card and all P-Card privileges. P-Card sharing is the practice of allowing an individual other than the cardholder whose name appears on the front of the P-Card to have access to the P-Card or P-Card number to initiate or complete a transaction. P-Card sharing increases the risk of fraud and cardholder liability.Best practices to prevent fraud and misuse include NOT allowing an individual other than the Cardholder to:

• have physical possession of the P-Card to make payments to point of sale vendors;• have access to the P-Card number and expiration date to make payments via telephone, internet, or in person;• have access to receipts or invoices that display the complete P-Card number and expiration date.

D. Using the P-Card for Personal UseThe use of the P-Card for personal expenditures is strictly prohibited.Cardholders who violate this rule must immediately report the personal use and reimburse the funds. The College is required to report the misuse, regardless of the cardholder’s intent to reimburse the College, to the Board of Regents who will then forward the information to the Attorney General’s office. An example would be when a cardholder includes a personal purchase with a departmental order to take advantage of free shipping or pricing discounts.All personal use (intentional or unintentional) of the P-Card must be handled by the cardholder as follows:

o Immediately report the purchase to the Approving Official and the P-Card Administrator

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o Attach a memo explaining the circumstance of what happened (including a timeline of the incident) and include a copy of the receipt and/or other supporting documentation.o Attach a check payable to College of Coastal Georgia o Submit the memo and check to the P-Card Administrator

E. Exceeding the Single Transaction LimitThe p-cards have a Single Transaction Limit of $4999. Cardholders are not allowed to exceed this limit.

6.0 HOW TO MAKE PURCHASES WITH YOUR P-CARD

Only the individual to whom the card has been issued may use the card. When purchasing an item, the following procedures should be followed:

6.1 Approval Procedure

P-card purchases require 2 pre-approvals prior to purchase. This can be accomplished by completion of the P-Card Pre-Approval Purchase Form or other pre-approval procedure that has been cleared with the P-Card Administrator. If unsure about the allowance of your p-card purchase, please contact one of the P-Card Administrators before making the purchase. Cardholders must notify the P-Card Administrators if they are being directed by their supervisor to execute or approve unallowable transactions. All reports will be handled without retribution.

6.2 Provide Vendor with Request/Required Card Information

Be prepared to provide the vendor with any or all of the following information:Card number, name, expiration date, billing address (as listed on the monthly billing statement), and the three digit credit card security/verification code that is located in the signature block of the card. The vendor should provide the complete total price including all delivery and special handling charges. This total is what should be billed to your P-Card.

6.3 Tax Exempt Status

Inform the vendor that the College is exempt from sales tax. If the vendor requests a tax exemption certificate, one may be obtained by emailing [email protected].

6.4 Shipping Instructions

All items must be shipped to a CCGA campus; no shipping to home addresses. Provide the merchant detailed shipping instructions which should include the cardholders name and department on the shipping label.

Orders placed by purchasing staff will usually be shipped to one of the two addresses below:Central ReceivingCollege of Coastal GeorgiaOne College Drive

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Brunswick, GA 31520 Camden Center College of Coastal Georgia 8001 Lakes Blvd. Kingsland, GA 31548

For orders placed by cardholders other than purchasing staff, the cardholder is responsible for notifying Central Receiving of the pending order by sending an e-mail to Julian (Ed) Curry, [email protected] . The e-mail should include the vendor name, listing of items with product numbers, quantities of items, person placing order, and where the order is to be delivered (building and room #). Ultimately, receiving of p-card orders for those cardholders other than purchasing staff is verified via signature of the cardholder and approving official on the monthly p-card statement. Receiving verification is the responsibility of the cardholder and approving official.

6.5 Processing Transactions in WORKS – Cardholder Instructions

As P-Card transactions occur, the Cardholder must verify all purchases and credits on the Bank of America/Merrill Lynch WORKS website: https://payment2.WORKS.com/WORKS/home.

Once the cardholder receives p-card training, signs appropriate document acknowledging receipt of their p-card, the P-Card administrator sends a welcome email through WORKS to the new cardholder. This email provides the new cardholders with their user name and link for establishing a WORKS password.

Once logged into WORKS, the Home page will appear as follows Home, Action Items, Sign Off, Click on Pending under Current Status. A listing of transactions requiring action by the cardholder will appear. Please note that only 10 transactions are visible on the screen at a time unless you use the drop down box and select a larger number. Transactions appear at least daily in the cardholder transaction list. Automatic emails are sent from WORKS to the cardholder notifying that transactions require action by the cardholders. Cardholders must code and sign off on their transactions for the prior month cycle before the 5th of the next month.

Under the document column, click on the TXNXXXXXXXX, then Allocate/Edit. Note that some fields are pre-populated (i.e. Amount and Description), do not delete any of this information in the pre-populated fields. Tab over to the following fields and enter the appropriate data for this particular transaction:

GL01: ACCOUNT – Enter the appropriate account number (i.e. 714100 – Supplies; 715100 – Repairs and Maintenance,,,).

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GL02: FUND – Enter the appropriate fund number (i.e. 10500 – Tuition; 16000 – Student Technology Funds,,,)

GL03: DEPARTMENT – Enter the appropriate department number (XXXXXXX).

GL04: PROGRAM – Enter the appropriate program number (XXXXX).

GL05: CLASS – Enter the appropriate class number (XXXXX).

GL06: PROJECT – For most cardholders, this field should be left blank.

GL07: TAX EXEMPT – This field should be pre-populated with Yes. If this field is blank, insert a “Y” or select “Y” from drop-down list.

GL08: REQD ITEM DESCRIPTION – Enter products or services purchased, limited to 23 characters, so be brief, but descriptive. Do not use generic descriptions like office supplies (specify type of supplies – pens, pencils, paper, markers, etc.).

Scroll down to bottom, right side of page and click “Add Comment”. Use this section to enter the business purpose of the purchase (i.e. food for student orientation cookout at SAC). Auditors need to understand from the required item description and comment section exactly what was purchased and its business purpose (i.e. Hydra Mix for Biol 2215 lab experiment). The more descriptive information provided in WORKS will avoid auditor inquiries later. The purchasing auditors have immediate access to our transactions, but sometimes months following the purchase, will require an explanation of the purchase.Once this required information is entered in WORKS, click SAVE. Once the processing indicator completes (spinning, dotted circle), then click CLOSE. Do not proceed to click Close until the processing indicator completes cycling, otherwise, your information will not be saved in WORKS.

Upon closing this section the Comp/Val/Auth on right should change to 3 green which indicates that transaction/transactions are ready for Sign Off. Transactions can be signed off individually or as a group.

Sign Off by clicking the empty box on left side of the page then click Sign Off box on bottom of page. Once completed, the transaction is forwarded to the Cardholder’s Approver/Supervisor for additional processing.

It is up to the cardholder as to the frequency they complete GL Coding and Sign Off on their transactions. Cardholders must code and sign off on prior month transactions before the 5th of the next month. Upon cardholder sign off transactions are routed to their approver. If transactions are not approved by the cardholder supervisor, cardholder will not be able to complete the monthly reconciliation process. It is to the cardholder’s advantage to process their pending transactions timely as to allow adequate processing time for supervisor approval. P-card reconciliations are due in purchasing no later than the 10th of each month for the prior month’s p-card statement. The p-card cycle for CCGA is the 28th of month through the 27th of the next month (i.e. August 27th statement runs July 28th - August 27th,the August 27

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statement is due to Purchasing by September 10th). Generally, the paper statement arrives via US mail by the 3rd of each month.

Each cardholder will receive a copy of the WORKS Quick Reference Guide for Accountholders. Additional resources are available within the WORKS application on the Home page at the bottom. Once the allocation, sign off, and approval processes are completed by the cardholder and supervisor/approver, a transaction report must be printed from WORKS. This transaction report will be the cover sheet for attaching all receipts (originals are required) and the original statement.

To access the reports in WORKS, go to: HOME/REPORTS/TEMPLATE LIBRARY – SHAREDThere is a report saved in this library for every cardholder with the following naming configuration which is cardholder first name initial, cardholder last name, Recon (i.e. Aerial’s report is named A Dickerson Recon). Remember to show more than 10 lines per page if you don’t see your named report at first glance.

Click on your report, choose Modify/Run, scroll down to Filters, and verify Post Date. This post date should correspond to the statement period that you are reconciling. Click on the calendar picture to modify dates if needed then scroll down to Formats (leave Excel box checked, but uncheck PDF). Scroll once again to the bottom right section of the page and click Submit Report. This Excel report provides an easy to read view of the monthly transactions which should balance to your p-card statement for the month.

6.6 Processing Transactions in WORKS – Supervisor/Approver Instructions

Once the cardholder has signed off on their transactions, the approver/supervisor is notified by email that there are transactions in WORKS awaiting their approval. Once logged into WORKS, the Home page will appear as follows Home, Action Items, Sign Off, Click on Pending under Current Status. A listing of transactions requiring action by the Approver will appear. Please note that only 10 transactions are visible on the screen at a time unless you use the drop down box and select a larger number. Transactions appear at least daily in the approver transaction list. Automatic emails are sent from WORKS to the approver notifying that transactions require their action.

Approvers Sign Off by clicking the empty box on left side of the page, click the Sign Off box on the bottom of the page then OK.

Each approver will receive a copy of the WORKS Quick Reference Guide for Approvers. Additional resources are available within the WORKS application on the Home page at the bottom.

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7.0 RESOLVING DISPUTES

The Cardholder is responsible for resolving disputes with the vendor such as incorrect pricing, delivery problems, incorrect items received, damaged items, sales tax credits, etc. Most disputes can be resolved by calling the vendor and having them issue a credit back to the P-Card account. Never accept cash, store credits, or gift cards in lieu of a credit to the P-Card account. If the vendor fails to promptly credit your account, file a dispute with Bank of America (Appendix A-Form #CCGA-PCDF). Do not dispute on line through WORKS Payment Manager.

8.0 RECONCILIATION OF BILLING STATEMENTS

As mentioned earlier, the cardholder must complete a monthly reconciliation of the billing statement to the receipts/ invoices, and P-Card Recon. The P-Card Recon is available in WORKS Payment Manager, under Reports, Template Library, and Shared. There is a saved template for each cardholder which will be run for the billing cycle with an output format to Excel. The P-Card statement closes on the 27th day of the month and usually arrives via mail on the 3rd of the next month. All transactions for the prior month statement must be coded and signed off by the cardholder no later than the 5th of the following month. The actual hard copy of the reconciliation with statement, transaction listing, and receipts are due to purchasing no later than the 10th.

The following steps must be completed when performing the monthly reconciliation process: Cardholder responsibility: Compile the monthly reconciliation package. This “package”, which consists of all original documentation, including receipts, credits, p card recon/transaction log, records of disputed transactions and other supporting

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documentation must be reconciled and attached to the p card recon/transaction log and monthly billing statement issued by the bank. The monthly billing statement requires both the signature of the cardholder and the approving official which signifies that the charges are for legitimate business purposes, required documentation is attached, and that all orders have been received by CCGA. Upon completion of the package by the cardholder, the reconciliation package should be forwarded to the Supervisor and/or Approving Official for review and authorization signature. Cardholder must e-mail a copy of the reconciled Excel p-card recon/transactions log to [email protected] upon completion.

Supervisor/Department Head/Approving Officials: The approving official must review the cardholder’s reconciliation package to ensure compliance with P-Card Policy. The approving official must verify all the supporting documentation is appropriate, purchases were for legitimate business purposes, and that all orders have been received by CCGA. This review must be evidenced by approving officials’ signature on the Bank of America statement. The reconciliation package should then be forwarded to the P-Card Administrator.

P-card Administrator: Once the electronic copy of the Excel worksheet is received from cardholder, the p-card administrator will proceed with verifying account information and amounts. An electronic file will then be forwarded to the Business Office so that charges can be allocated to the appropriate budgets and ACH submitted to Bank of America prior to the payment due date. Upon receipt of the approved reconciliation package from the approving official, P-card Administrator will proceed with performing an audit of the statement, transactions, and receipts/invoices. The P-card Administrator will verify sufficient documentation for each transaction as well as compliance with p-card policy. P-card Administrator will request any needed documentation from the cardholder prior to initialing and dating the reconciliation/transaction log. The initials and date signify that the reconciliation package has been audited and approved. These audits will be done on a monthly basis for each cardholder.

Cardholders are required to personally reimburse the College for any purchase not appropriately documented. Per BOR BPM, Approving Officials may also be required to reimburse the College if the Approving Official approved an undocumented purchase.

9.0 Training:

P-Card “refresher” training will be required every year; may be more often due to policy or procedure change. The Cardholders, Supervisors and/or Approving Officials are required to complete this refresher training in order to maintain P-Card privileges. Failure to complete training within thirty (30) days of notice will result in suspension of P-Card privileges until such time as the training has been successfully completed. Refresher training is provided by the Purchasing Department in the form of an updated manual, on-line and/or classroom training

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mailto:[email protected]

10.0 AUDITS/REVIEWS:

Audits will be conducted by the parties as noted below:

10.1 Supervisor/Department Head/Approving Officials:

Supervisor/Department Head/Approving Officials are required to audit the p-card transactions, p-card statement, and invoices each month as they approve. They are required to verify the transactions, monthly statement, and receipts are in agreement; documentation sufficiently supports expenditures; no sales tax paid; and that cardholder followed P-card Policy and Procedure.

10.2 P-Card Administrator:

A. Random WORKS Reports Audit –The P-card Administrator will access the WORKS System and run reports looking for suspicious vendors, spending limits, frequency of purchases, and other signs of fraud or abuse that need to be investigated. Any findings will be addressed immediately.

B.Monthly Audit - As discussed under the reconciliation process, the P-card AdministratorPage | 27

performs a monthly audit of the statement, transactions, and receipts/invoices of all cardholders. The P-card Administrator will verify sufficient documentation for each transaction as well as compliance with p-card policy. P-card Administrator will request any needed documentation from the cardholder prior to initialing and dating the transaction log. The initials and date signify that the reconciliation package has been audited and approved by the P-card Administrator.

C.Annual Audit - At least annually, the P-card Administrator conducts a review of these p-card areas: * Reviews and updates CCGA P-card Manual as needed. * Reviews p-card activity for all cardholders to ensure cards are active and/or still needed by the cardholder. If cards are inactive for over 6 months (CCGA Dormancy Period), P-card Administrator will inquire with cardholder and approving official regarding actual need for the card. * Reviews p-card spending activity and spending limits using tools to ensure appropriate limits on individual cards and the entire program.

10.3 State Agencies of Authority:

Audit reviews of p-card programs will be conducted as deemed necessary by DOAS StatePurchasing to ensure compliance with all P-Card Policies and Procedures. Also, the Board of Regents auditors and the State Audits and Accounts auditors will include p-card review as provided in their standards.

11.0 RECORDS RETENTION:

Purchasing retains original p-card reconciliations and supporting documentation including transaction logs, statements, receipts/invoices, and any other supporting documents for all College cardholders for a period of 3 years. The current year and previous 2 years will be held and easily accessible in Purchasing.

After the 3rd year, all these original documents will be transferred to the records retention room on Campus. These files will be retained in records retention for an additional 2 years. For a period of 5 years, all original p-card documents will be retained on Campus.

12.0 EXCEPTIONS:

Any exception request to P-Card Policies and Procedures (i.e. cycle limit) must be submitted in writing to the CUPO/P-Card Administrator for consideration. CUPO/P-Card Administrator will respond whether or not an exception is even possible and the requirements for submitting such an exception request.

13.0 VIOLATIONS, FRAUD, WASTE, AND ABUSEPage | 28

13.1 Violations and Written Notices

Violations of rules governing the use of P-Cards can be the result of noncompliance with policy or procedure or can be as severe as misuse which could result in disciplinary actions up to and including employment termination and civil and criminal charges. Chart 1 in Appendix A outlines descriptions of misuse and non-compliance, the specific violation of law or policy, and the resulting maximum consequences. See Chart 2 in Appendix A for examples of non-compliance.

In the case of intentional fraud by the cardholder, Bank of America will provide corporate liability protection under Visa’s Liability Protection Coverage; however, certain conditions apply. The principal condition is that the employee has been terminated and Bank of America is notified of the termination within TWO (2) DAYS of its occurrence.

All Cardholders, Approving Officials, and employees involved in the administration of the College’s P-Card program should be familiar with Georgia House Bill 1113 which outlines specific requirements of P-Card programs and civil and criminal penalties for misuse: http://www.legis.state.ga.us/legis/2007_08/fulltext/hb1113.htm

Chart 1 in Appendix A indicates the incidences that will be reported to the Board of Regents who will then forward the information to the State Attorney General’s office. The decision whether to prosecute a case rests with the State Attorney General’s Office.

13.2 Detection and Prevention of Fraud

The College is responsible for ensuring that the institution’s assets are safeguarded from fraud, waste, and abuse. The State of Georgia and the College will seek restitution for any inappropriate charges made to the P-Card. Fraudulent or intentional misuse of the card will result in revocation of the card and/or possible criminal charges, including termination. Georgia House Bill 1113 [Section 2, Subsection c] states:

Any employee of the College who knowingly:(1) uses a purchasing card for personal gain;(2) Purchases items on such purchasing card that are not authorized for purchase by such employee;(3) Purchases items in violation of this Code section; or(4) Retains for such employee´s personal use a rebate or refund from a vendor, bank, or other financial institution for a purchase or the use of a purchasing card

shall be subject to immediate termination of employment, restitution for the amount of the improper purchases, and criminal prosecution. Any person violating this subsection shall be guilty of a misdemeanor of a high and aggravated nature if the value of the items improperly purchased or retained is less than $500.00 in the aggregate and shall be guilty of a felony if the value of the items improperly purchased or retained is $500.00 or more in the aggregate and, upon conviction of such felony, shall be sentenced to not less than one nor more than 20 years imprisonment, a fine not to exceed $50,000.00, or both.

An employee´s supervisor who knowingly intentionally, willfully, wantonly, or recklessly allows or who conspires with an employee who is issued a purchasing card to violate subsection (c) of Page | 29

this Code section shall be subject to immediate termination of employment and criminal prosecution. Any person violating this subsection shall be guilty of a misdemeanor of a high and aggravated nature if the value of the items improperly purchased or retained is less than $500.00 in the aggregate and shall be guilty of a felony if the value of the items improperly purchased or retained is $500.00 or more in the aggregate and, upon conviction of such felony, shall be sentenced to not less than one nor more than 20 years imprisonment, a fine not to exceed $50,000.00, or both

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CHARTS, FORMS, SCHEDULES, & LINKS

Charts 1 & 2: Consequences of Non-Compliance and Examples of Non-ComplianceP-card Pre-Approval Purchase Form #CCGA-PCPAPFP-card Profile Request/Change Form #CCGA-PCPRCF P-card Ethical Behavior Agreement #CCGA-PCEBA Authorization for P-card Background Checks Form #SPD-PC010P-card Employee Agreement Form #CCGA-PCEA P-card Dispute Form #CCGA-PCDFSample: Works P-Card Transaction Report

CCGA-VALID CHARTFIELD BY NAME AND NUMBERCCGA-VALID ACCOUNT NUMBERSSTATE OF GEORGIA SALES TAX EXEMPTION CERTIFICATEFOOD PER DIEM GUIDELINE CERTIFICATION

Links:

• WORKS Quick Reference Guide for Accountholders

• WORKS Quick Reference Guide for Approvers

Web Site Links:DOAS P-card Policy:http://doas.ga.gov/state-purchasing/statewide-card-programs/purchasing-cards

Bank of America WORKS log-in:https://payment2.WORKS.com/WORKS/home

Board of Regents P-card Policy:http://www.usg.edu/business_procedures_manual/section3/C1127

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http://www.usg.edu/business_procedures_manual/section3/C1127




CHART 1 – CONSEQUENCES OF NON-COMPLIANCE

P-Card Misuse or PolicyNon-Compliance

Law/Policy Reference

CCGA Consequences

Uses card for personal gain(intentional)

Misuse underO.C.G.A. 50-5-83

1. CCGA Reports to BOR.2. Decision to prosecute rests with AG.3. Employee is subject to immediatetermination of employment andcivil/criminal penalties.

Purchases items with P-Card that are not authorized for purchase by the cardholder (Examples: a) using another employee’s P-Card or b) purchasing items not authorized by approving official)



Retains a rebate or refund fromvendor, bank or other financialinstitution for personal use



Uses the P-Card for purchases over$4999 (intentional).



Purchases gift cards, alcoholicbeverages, tobacco products orpersonal items that are not jobrelated



Any person, including a supervisor/Approving Official, who knowinglyintentionally, willfully, wantonly,or recklessly allows or conspires with cardholder on actions noted above.



Purchases items from friends orrelatives where the cardholder has afinancial interest State Conflict of Interest

Statutes O.C.G.A 45-10-20-45-10-70, O.C.G.A. 50-5-83 and BOR Policies 802.16through 802.1603

1. Instance is reported to CCGA VP forBusiness Affairs for resolution.

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Cardholder fails to maintainreceipts and adequatedocumentation of purchase

Requirement per O.C.G.A. 50-5-83,BOR Procedures, and DOAS Section IV.C.6.a.b

1. Employee must personally repay theamount of the purchase. Per BOR Policy, if the Approving Official authorized the undocumented purchase, the Approving Official could also be required to repay theundocumented purchase.2. CCGA issues notice of noncompliance*3. Use of the Lost Receipt Affidavit (contact P-Card Administrator for details) in excess of three (3) times in a fiscal year per cardholder can result in automatic suspension of P-Card privileges.

P-Card Sharing Non-Compliance withBOR Procedures

Possible card cancellation andrevocation of P-Card privileges.CCGA issues notice of non-compliance to cardholder, Approving Official andDepartment Head.

Failure to complete refreshertraining within the designated timeframe

Non-Compliance with P-Card ManualSection 9.0

Temporary loss of P-Card privileges untiltraining completed and possibledisciplinary action.

Cardholder fails to maintaintransaction log

Requirement per O.C.G.A. 50-5-83, andBOR Procedures

CCGA issues notice of non-compliance. *

Supervisor or Approving Official fail to review and approve P-Cardtransactions

Requirement under O.C.G.A. 50-5-83, BOR procedures, and Section 8.0 of theCCGA P-Card Manual


Cardholder fails to review thereconciliation package and sign anddate the monthly billing statement

Section 8.0 of the CCGA P-Card Manual


Failure to enter motor vehicle repairand maintenance P-Card purchasesin the Maximo system

Non-Compliance with BOR Procedures and Section 5.0 of theCCGA P-Card Manual


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Purchases Food that is not allowed under the P-Card Manual


CCGA issues notice of non-compliance.*

Entertainment Expenses Non-Compliance with BOR Procedures and Section 5.0 of theCCGA P-Card Manual


Cash advances, cash refunds, orstore “credits” held on accountwith the vendor



Purchases made using AgencyFunds (exception: Study AbroadPrograms)



Intra-College Charges Non-Compliance with BOR Procedures and Section 5.0 of theCCGA P-Card Manual


Split Purchases to circumventsingle transaction limits andcompetitive bidding thresholds(including splits againstStatewide and Agency Contracts)

Non-Compliance with BOR Procedures and Section 5.1 of the CCGA P-Card Manual


P-Card transactions forProfessional Services



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Inventoried Equipment Non-Compliance with Section 5.0 of the CCGA P-Card Manual


Purchases allowable on institutional funds but unallowable on the P-Card perthe P-Card Manual

Non-Compliance with CCGA P-Card Manual


Uses a non-contract vendor foritems available under aStatewide or Agency contract

Non-Compliance with Section 5.0 of the CCGA P-Card Manual


Exceeds the single transactionlimit

Non-Compliance with Section 5.1 of the CCGA P-Card Manual


.*All CCGA notices of non-compliance will be addressed to the cardholder and copied to the Supervisor and/or Approving Official. Receipt of three (3) CCGA notices of non-compliance can result in loss of P-Card and possible disciplinary action, up to and including termination of employment.

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CHART 2 – EXAMPLES OF NON-COMPLIANCENON-COMPLIANCE TO

P-CARD MANUALEXAMPLE

Purchased inventoried equipment on the P-Card Use of a card to purchase an item in excess of $3000 per unit

Exceeded the single transaction limit Use of a card with a single transaction limit of $2999 to purchase an item that costs $4000

Purchased items that are allowable on institutional funds but unallowable on the P-Card

Card is used to purchase items such as construction services, landscaping, memberships, etc… that are not allowed on the P-Card

Split purchases in order to circumvent transaction limits

A card with a single transaction limit of $4,999 is charged twice for $3,000 to purchase an item that costs $6,000

Receipt of three (3) CCGA notices of non-compliance may result in:

1) additional training2) on-site reviews3) loss of P-Card privileges for up to one (1) year4) disciplinary action, up to and including termination of employment

Note: A written request to reinstate P-Card privileges may be made by the Department Head after one (1) year. The request, including a justification for reinstatement, will be evaluated and considered based on the facts and circumstances.

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College of Coastal GeorgiaP-Card Pre-Approval Purchase Form

Each P-Card transaction requires a minimum of two approvals prior to purchase (i.e. supervisor and budget manager).

Cardholder:

Description of purchase: Estimated cost:

Purpose of purchase:

Fund/Department/Program/Class/Project:

Department Name:

Approved: (2 required):Approval 1: Approval 2:

Attach the itemized receipt to this form upon purchase and submit with monthly reconciliation packet to Purchasing.

CCGA-PCPAPF

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COLLEGE OF COASTAL GEORGIAP-CARD PROFILE REQUEST/CHANGE FORM

TYPE OF PROFILE REQUEST Mark appropriate choice below.

New Cardholder: ________Card Renewal: ________ Cardholder Name: Cardholder Position Title :

Cardholder Department Name:

Cardholder Department Address:

Cardholder Department Address:

City, State, Zip Code:Cardholder Phone Number:Cardholder Email Address:Supervisor Name: Supervisor Phone #: Supervisor Email Address: Division/Department Head Name:Default Chartfield:Department #: Fund #: Program#: Class #: Project #: 2 Preapproval Signatures Required for all P-Card Transactions:

Approver #1(Print Name): ___________________________________________

Fiscal Approver #2 (Print Name): ___________________________________________

Default Spending Limits (Single Transaction Limit <4,999 and Monthly/Cycle limit <$5000

The following signatures are required for processing of this form.

Cardholder Signature & Date:

Supervisor Signature/Date:

Department Head Signature/Date:

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CARD PROGRAM ADMINISTRATOR USE ONLY

Card Program Administrator Signature/Date:

Chief Financial Officer Signature/Date:

Date Background & Credit Check Requested from Human Resources:o Approvedo Denied

Date:

Form #CCGA-PCPRCF

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P-CARD ETHICAL BEHAVIOR AGREEMENT

This Ethical Behavior Agreement sets forth the obligations of the College of Coastal Georgia employees performing the duties of either a P-Cardholder or an Approving Official and who agree to conduct fiscal transactions with a state issued purchasing card (P-Card) on behalf of the College as a resulting condition of her or his employment duties.

As public employees, College employees are expected to inform themselves about and comply with applicable College policies and procedures. In addition, College employees are obligated to comply with the Georgia Code of Ethics for Government Service (O.C.G.A. § 45-10-1). Furthermore, state criminal statutes provide criminal sanctions for employees found guilty of having used state funds for personal benefit or gain by means of a purchase order, government contract, credits card, charge card, or debit card, or other such payment vehicle (O.C.G.A. §50-5-80; 50-5-83; and 45-7-32).

I. Professional Values

Employees should demonstrate the following behaviors in carrying out fiscal transactions:• Strive to exceed the demands for honesty, fairness, and justice in dealings both withand on behalf of the College;• Put loyalty to the highest moral principles and to country above loyalty to persons,party, or government department;• Exhibit professionalism in the workplace, and conduct themselves in a way that willcontinue to promote the public's confidence in the integrity of the College; and• Strive to fulfill their assigned responsibilities, and be proactive in developing the skillsnecessary to provide high job performance.

II. Employment Responsibility

Employees shall, in the performance of their responsibilities be expected to:• Safeguard the assets of the college from fraud, waste, and abuse;• Strictly adhere to the policies and procedures governing the use of the StatePurchasing Card as set forth by the Georgia Department of AdministrativeServices (DOAS) guidelines, Board of Regents Business Procedures Manual and all applicable College policies and procedures;• Exercise prudence and integrity in the management of resources in their custody and in all fiscal transactions in which they participate;• Be fair-minded, non-discriminatory, and treat all individuals, both internal and external to the College community equitably, with civility, respect and dignity;• Act in a competent manner and in compliance with Federal and State laws and regulations and College policies;• Not knowingly be a party to or condone fiscal misconduct;• Report fiscal misconduct to the VP of Business Affairs;• Expose corruption whenever discovered; and• Protect privileged or confidential information to which they have access by virtue of their position.

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III. Conflict of Interest

Employees shall actively avoid conflicts between personal and College interests by:• Taking action to mitigate any real or perceived conflicts of interest;• Never discriminating unfairly by the dispensing of special favors or privileges to anyone, whether for remuneration or not, and never accepting, for himself or hisfamily, favors or benefits under circumstances which might be construed byreasonable persons as influencing the performance of his governmental duties;• Disclosing all financial and personal interests as required by College policy;• Never using any information coming to him or her confidentially in theperformance of College duties as a means for making private profit; and• Upholding these principles, ever conscious that public office is a public trust.

ACKNOWLEDGMENT STATEMENT“I acknowledge that I have reviewed the CCGA’s P-Card Ethical Behavior Agreementand agree to adhere to it during my employment at the College.”

________________________________Employee Name Printed

_______________________________ ________________Employee Signature Date

Form #CCGA-PCEBA

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STATE OF GEORGIA PURCHASING CARD AUTHORIZATION FOR PURCHASING CARD BACKGROUND CHECKS

I _________________________________________ understand that Georgia law requires that “employees hired for job positions for which purchasing cards are issued shall be subjected to criminal background checks before hiring and a credit check shall be completed by the hiring agency on all employees to whom a purchasing card is issued prior to issue.” O.C.G.A. § 50-583. I _________________________________________ hereby voluntarily consent and specifically authorize _________________________________________, or its authorized representative bearing this release or copy thereof, to obtain a comprehensive review of my background through a consumer report for the purpose of authorizing me to hold a government purchasing card in connection with my employment. I understand that the scope of the consumer report/investigative consumer report will include, but is not limited to, the following areas: criminal background checks, credit history and reports, judgments and bankruptcy reports.

This authorization is given freely and voluntarily without duress or coercion and constitutes a written instruction under the Fair Credit Reporting Act. I understand that, pursuant to the federal Fair Credit Reporting Act, if any adverse action is to be taken based upon the consumer report, a copy of the report and a summary of the consumer's rights will be provided to me. I am authorizing that a photocopy of this authorization be accepted with the same authority as the original.

__________________________________ _______________________________ _____________ Name Signature Date

__________________________________ _____________________________________________

Address (Street) City, State, Zip

______________________ _____________ ________________ Social Security Number Date of Birth Telephone Number

04-06-17 SPD-PC010

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College of Coastal Georgia Cardholder Purchasing Card Agreement

College of Coastal Georgia is pleased to present you with this Purchasing Card. It represents trust in you and your empowerment as a responsible agent to safeguard and protect State of Georgia assets.

I, _______________________________, Card Number XXXX-XXXX-XXXX-______ hereby acknowledge receipt of a College of Coastal Georgia Purchasing Card with a monthly credit limit of $___________, which is a VISA® card issued by Bank of America, that will only be used to acquire materials and supplies for College of Coastal Georgia. I agree to comply with the following terms and conditions relating to my use of the Purchasing Card.

1. As an authorized cardholder, I agree to comply with the terms and conditions of this Agreement and with the provisions of the Purchasing Card Policy and Purchasing Card User’s Guide. I have received a copy of the Purchasing Card Policy and confirm that I have read and understand its terms and conditions. In addition, I have completed the required Purchasing Card Training.

2. I understand that College of Coastal Georgia is liable to Bank of America for all charges I make on the Purchasing Card.

3. I agree to use the Purchasing Card for authorized official business purchases only and agree not to charge personal purchases. I authorize College of Coastal Georgia whatever steps are necessary to collect an amount equal to the total of the improper purchases, including but not limited to declaring such purchases an advance on my wages to the extent allowed by law.

4. I agree to notify College of Coastal Georgia Purchasing Card Program Coordinator at 912-279-5750 or [email protected] if my name or contact information changes. I further acknowledge that name changes will require proof of change, i.e. copy of marriage license and/or decree of legal change.

5. If the Purchasing Card is lost or stolen, I will immediately notify Bank of America at 1-888-449-2273. I will also notify College of Coastal Georgia Purchasing Card Program Coordinator, in writing, at the first opportunity during normal business hours.

6. I understand that improper or fraudulent use of the Purchasing Card may result in disciplinary action, up to and including termination of my employment. I further understand that College of Coastal Georgia or State Purchasing may terminate my right to use the Purchasing Card at any time for any reason.

7. I agree to surrender the Purchasing Card immediately upon request or upon termination of employment for any reason.

8. I acknowledge that I read and fully understand the rules, regulations, and guidelines within the CCGA P-Card Manual. I acknowledge receipt of initial and/or refresher training of the CCGA P-Card Manual guidelines.

Agreed and accepted this _____ day of __________ 20_____.

Cardholder:

Signature:_______________________________________Date:__________________________

Print Name:_____________________________________Phone:_________________________

Entity/Department:____________________________________

Entity Purchasing Card Program Coordinator:

Signature________________________________________Date:_________________________Print Name: Karen Martin Phone: 912-279-5750

Form #CCGA-PCEA

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PURCHASING CARD CLAIMS STATEMENT OF DISPUTED ITEMInstructions: Your company should first make good-faith efforts to settle a claim for purchases directly with the merchant.

If assistance from Bank of America is required, please complete this form. E-Mail or FAX completed form with required enclosures within 60 days from the billing close date to:

Bank of America – Business Card Services Operations

P. O. Box 53101Phoenix, AZ 85072-3101

FAX (888) 678-6046

Company Name: Account Number: Cardholder Name:

This Charge appeared on my statement, billing close date: Transaction Date: Reference Number: Merchant Name/Location: Posted Amount: Disputed Amount: Original Sales Slip Requested:

_______________________ _______________________ (Cardholder Signature) (Authorized Participant Signature) (Date) (Phone Number)

Please Check Only One (After choosing one of the following options, feel free to provide additional details regarding the transaction on a separate piece of paper)

1. Unauthorized Transaction: I did not authorize, nor did I authorize anyone else to engage in this transaction. No goods or services represented by the above charge were received by me or anyone I authorized. My Bank of America card was in my possession at the time of the transaction.

2. Charge Amount Does Not Agree With Order Authorizing the Charge: The amount entered on the sales slip was increased from $ to $ . I have enclosed a copy of the unaltered sales slip.

3. Merchandise or Services Not Received: I have not received the merchandise or services represented by the above transaction. The expected date of delivery of services was . (Please describe your efforts to resolve this matter with the merchant, the date(s) you contacted them and their response.)

4. Defective or Wrong Merchandise: I returned the merchandise on because it was (check one): defective; wrong size; wrong color; wrong quantity.(Please describe your efforts to resolve this matter with the merchant, the date(s) you contacted them, their response and proof of the return of merchandise. Please provide a detailed description of the wrong or defective nature of the merchandise.)

5. Recurring Charges After Cancellation: On (date), I notified the merchant to cancel the monthly/yearly agreement. Since then my Bank of America account has been charged time(s). (Please enclose a copy of the merchant’s confirmation of your cancellation request.)

6. Recurring Charges Already Paid by Other Means: I already paid for the goods and/or services represented by the above charge by means other than my Bank of America Commercial Card. (Please provide a copy of the front and back on the cancelled check, money order, cash receipt, credit card statement, or other documentation as proof of purchase/payment. Describe your efforts to resolve this matter directly with the merchant, the date(s) you contacted them, and their response.)

7. Credit Appears as a Charge: The enclosed Credit Voucher appeared as a charge on my Bank of America Commercial Card account.

8. Credit From Merchant Not Received: I did not receive credit for the enclosed Credit Voucher within 30 calendar days from the date it was issued to me by the merchant shown above. (Please describe your efforts to resolve this matter with the merchant, the date(s) you contacted them and their response. Provide a detailed statement explaining your reason(s) for disputing this charge.)

9. Hotel Reservation Cancelled: I made a reservation with the above hotel which I later cancelled on __________ (date) at __________ (time). I received a cancellation number which is _______________. (Please describe how the reservation was cancelled, proof of cancellation and attempts to resolve this issue with the merchant. _____ I was not given a cancellation number._____ I was not told at the time that I made the reservation that my account would be charged for a “No Show”._____ I was not informed of the cancellation policy.

10. Double or Multiple Charges: My Bank of America Commercial Card Account has been double charged. The valid charge appeared on (date). The duplicate charge(s) appeared on

11. Do Not Recall the Transaction: The statement has an inadequate description of the charge. Please supply supporting documentation.

12. Other; Above Descriptions Do Not Apply: Please attach a detailed letter explaining the reason for your dispute and your attempts to resolve this issue with the merchant.

Form # CCGA-PCDF

Page | 45

CH Full Name Post Date Purchase Date Vendor Name Item Price GL: TAX EX Item Tax Item Total GL: DEPART GL: FUND GL: PROG GL: CLASS GL: ACCT GL: PROJ FISCALYR GL: REQD ITEM DESCRDickerson, Aerial 7/29/2015 8/5/2015 CULLIGAN WATER- OFFICE $71.40 'yes $0.00 71.40 5501000 10500 15500 11000 714100 2016 Water for guestsDickerson, Aerial 7/30/2015 8/13/2015 SOUTHERN COMPUTER WAREHOU ($59.92) 'yes $0.00 -59.92 5501000 10500 15500 11000 714100 2016 RefundDickerson, Aerial 8/6/2015 8/21/2015 ANDREWS BUSINESS SERVI $1,448.46 'yes $0.00 1448.46 5501000 10500 15500 11000 714100 2016 PensDickerson, Aerial 8/14/2015 8/22/2015 TECHNOLOGY RESOURCE $504.82 'yes $0.00 504.82 5501000 10500 15500 11000 714100 2016 College fair scannersDickerson, Aerial 8/24/2015 8/25/2015 IN CREATIVE PRINTING $432.00 'yes $0.00 432.00 5501000 10500 15500 11000 714100 2016 Business cardsDickerson, Aerial 8/24/2015 7/28/2015 PAYPAL FLORIDASCHO $60.00 'yes $0.00 60.00 5501000 10500 15500 11000 727110 2016 College fair registratiDickerson, Aerial 8/24/2015 7/28/2015 THE LOVETT SCHOOL $75.00 'yes $0.00 75.00 5501000 10500 15500 11000 727110 2016 college fair registratiDickerson, Aerial 8/24/2015 8/21/2015 NACAC $590.00 'yes $0.00 590.00 5501000 10500 15500 11000 727110 2016 College Fair RegDickerson, Aerial 8/24/2015 8/20/2015 CACRAO $400.00 'yes $0.00 400.00 5501000 10500 15500 11000 727110 2016 College fair regDickerson, Aerial 8/26/2015 8/21/2015 ANDREWS BUSINESS SERVI $1,588.52 'yes $0.00 1588.52 5501050 13000 15990 11000 727100 2016 Lanyards/OR Gifts

5110.28

COLLEGE OF COASTAL GEORGIAFY 17 VALID CHARTFIELD/MGR.CCGAValid Budgeted Chart/Mgr SORTED BY NAME updated: 08/25/16

Descr Fund Dept Program Class ProjectBud Ref Manager

Academic Advising 10500 4603000 14600 11000 2017 Pellett,Tracy LAcademic Affairs 10500 4601000 14600 11000 2017 Pellett,Tracy LAcademic Affairs 20000 4601000 14600 64000 423 2017 Pellett,Tracy LAcademic Computing 10500 4801000 14400 11000 2017 Ours,Alan RAcademic Tutoring & Instruct 10000 1401070 11400 11000 2017 Schmauch,Niki JeanAcademic Tutoring & Instruct 10500 1401070 11400 11000 2017 Schmauch,Niki JeanAccreditation 10500 6901050 16100 11000 2017 Lynch,James S.Admissions 10500 5501000 15500 11000 2017 Daniels,Clayton PAdmissions 20000 5501000 15500 64000 434 2017 Daniels,Clayton PAdmissions 20000 5501000 15500 64000 43463 2017 Daniels,Clayton PAdmissions 20000 5501000 15500 64000 470 2017 Daniels,Clayton PAdvancement 10500 6501000 16100 11000 2017 Cumbie,Michael CAdvancement 20000 6501000 16100 64000 458 2017 Cumbie,Michael CAdvancement 20000 6501000 16100 64000 49063 2017 Cumbie,Michael CAnime Club 13000 5001370 15990 11000 2017 Parker-Lewis,JaimeArt Club 13000 5001090 15990 11000 2017 LeMieux,Jeffery AAssn of Coastal Educators 13000 5001150 15990 11000 2017 Umfress,Jason WAthletics- Athletic Training 12280 1601002 28100 43000 2017 Carlton,William BAthletics-Administration 12280 1601000 28100 43000 2017 Manzo,Anne FAthletics-Sports Information 12280 1601003 28100 43000 2017 Carlton,William BBaseball Club 13000 5001310 15990 11000 2017 Parker-Lewis,JaimeBasketball-Men's 12280 1601010 28100 43000 2017 Carlton,William BBasketball-Women's 12280 1601015 28100 43000 2017 Carlton,William BBiology Club 13000 5001020 15990 11000 2017 Umfress,Jason WBookstore 12230 4000000 23100 42200 2017 Broadwell,Phyllis EBrunswick Campus Activities 13000 5501010 15990 11000 2017 Umfress,Jason WBSN 10000 0404410 11100 11000 2017 Kraft,Patricia ABSN 10500 0404410 11100 11000 2017 Kraft,Patricia ABSN 10600 0404410 11100 11000 2017 Kraft,Patricia ABSN 20000 0404410 11100 64000 414 2017 Kraft,Patricia ABuilding Maintenance 10000 9200000 17200 11000 2017 Strickland,Gary WillardBus Serv - Bursar 10500 6101015 16200 11000 2017 Cox,Allan ABus Serv - Bursar 10600 6101015 16200 11000 2017 Cox,Allan ABus Serv - Purchasing 10500 6101025 16200 11000 2017 Martin,Karen OBusiness Services 10500 6101000 16200 11000 2017 Preston,Jeffrey HBusiness Services 10600 6101000 16200 11000 2017 Preston,Jeffrey HCamden Center 10000 1501020 11100 11000 2017 Christensen,HollyCamden Center 10500 1501020 11100 11000 2017 Christensen,HollyCamden Center Activities 13000 5501015 15990 11000 2017 Umfress,Jason WCampus Center 12270 5002020 27100 42100 2017 Preston,Jeffrey HCampus Safety 10500 6301000 17800 11000 2017 Sipe,Bryan D

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Campus Safety 10600 6301000 17800 11000 2017 Sipe,Bryan DCard Center 12270 5002010 27100 42100 2017 Preston,Jeffrey HCareer Fairs 13000 5501020 15990 11000 2017 Umfress,Jason WCareer Services 10500 5301000 15300 11000 2017 Weese,Brian MCCGA Bands Club 13000 5001350 15990 11000 2017 Parker-Lewis,JaimeCE Departmental 14000 1701700 11300 41200 2017 Ham,MichelleCGMOP 20000 3201000 13100 64000 425 2017 Saunders,C. TomCheerleading 12280 1601900 28100 43000 2017 Carlton,William BClinical Lab Tech 10000 0404470 11100 11000 2017 Vega-Vazquez,Victor MClinical Lab Tech 10500 0404470 11100 11000 2017 Vega-Vazquez,Victor MClinical Lab Tech 10600 0404470 11100 11000 2017 Vega-Vazquez,Victor MCont Ed-Summer Conferences 14000 1701800 11300 41500 2017 Butcher,Michael FCounseling & Disability Serv 13000 5001290 15990 11000 2017 Umfress,Jason WCrows Nest 13000 4001030 15940 11000 2017 Umfress,Jason WCustodial Services 10000 9300000 17300 11000 2017 Strickland,Gary WillardCWSP 10000 6801000 16700 11000 2017 Harris,Terral LCWSP 20000 6801000 16700 61000 168 2017 Harris,Terral LDance Club 13000 5001200 15990 11000 2017 Umfress,Jason WDept of Arts & Hum 10000 0202200 11100 11000 2017 Vega-Vazquez,Victor MDept of Arts & Hum 10500 0202200 11100 11000 2017 Vega-Vazquez,Victor MDept of Math 10000 0303300 11100 11000 2017 Vega-Vazquez,Victor MDept of Math 10500 0303300 11100 11000 2017 Vega-Vazquez,Victor MDept of NS 10000 0303500 11100 11000 2017 Vega-Vazquez,Victor MDept of NS 10500 0303500 11100 11000 2017 Vega-Vazquez,Victor MDept of NS 10600 0303500 11100 11000 2017 Vega-Vazquez,Victor MDept of NS 20000 0303500 11100 64000 475 2017 Vega-Vazquez,Victor MDept of NS 20000 0303500 11100 64000 48563 2017 Vega-Vazquez,Victor MDept of SS 10000 0202400 11100 11000 2017 Vega-Vazquez,Victor MDept of SS 10500 0202400 11100 11000 2017 Vega-Vazquez,Victor MDNS Field Trips 10600 0303525 11100 11000 2017 Vega-Vazquez,Victor MeLearning Program 10500 4605000 14600 11000 2017 McNeal,Lisa AEmergency Fund 13000 5501100 15990 11000 2017 Umfress,Jason WEntertainment 13000 2001020 15920 11000 2017 Umfress,Jason WEnvironmental Club 13000 5001380 15990 11000 2017 Parker-Lewis,JaimeETP-PE Course Fees 10600 0404275 11100 11000 2017 Hazelkorn,Michael NExp Not Capitalized 50000 7000000 17670 11000 2017 Preston,Jeffrey HFaculty Development 10500 4701000 14700 11000 2017 Pellett,Tracy LFaculty Development 20000 4701000 14700 64000 421 2017 Pellett,Tracy LFaculty Tvl - Prof Dev&Meeti 10500 0201500 11100 11000 2017 Pellett,Tracy LFaculty/Staff Benef 10000 6601000 16700 11000 2017 Saunders,TomFinancial Aid 10500 5401000 15400 11000 2017 Daniels,Clayton PFood Services - Contracted 12220 5002040 22100 42200 2017 Broadwell,Phyllis EGay Straight Alliance 13000 5001210 15990 11000 2017 Umfress,Jason WGeneral Expense 10500 6701000 16700 11000 2017 Preston,Jeffrey HGeology 13000 5001220 15990 11000 2017 Umfress,Jason WGolden Key 13000 5001070 15990 11000 2017 Umfress,Jason W

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Golf-Men's 12280 1601020 28100 43000 2017 Carlton,William BGolf-Women's 12280 1601025 28100 43000 2017 Carlton,William BGrounds 10000 9500000 17500 11000 2017 Strickland,Gary WillardHealth & Disability Sevices 10500 5701000 15700 11000 2017 Umfress,Jason WHealth & Wellness 13000 5501040 15990 11000 2017 Umfress,Jason WHealth Center 10500 5801000 15700 11000 2017 Umfress,Jason WHealth Informatics 13000 5001230 15990 11000 2017 Umfress,Jason WHonors Ceremony 13000 5501080 15990 11000 2017 Leggett,Kimberly RochaHuman Resources 10000 6101050 16200 11000 2017 Broadwell,Phyllis EHuman Resources 10500 6101050 16200 11000 2017 Broadwell,Phyllis EHuman Resources 20000 6101050 16200 64000 424 2017 Broadwell,Phyllis EInstitutional Effectiveness 10500 6901000 16100 11000 2017 Lynch,JamesInstructional Admin 10000 0201000 11100 11000 2017 Saunders,C. TomInstructional Admin 10500 0201000 11100 11000 2017 Saunders,C. TomInstructional Admin 10600 0201000 11100 11000 2017 Saunders,C. TomInstructional Admin 15000 0201000 11100 11000 2017 Saunders,C. TomInternal Audit 10000 6001200 16100 11000 2017 Johnston,Judith JInternational Association 13000 5001130 15990 11000 2017 Umfress,Jason WInternational Initiatives 10500 5502000 15500 11000 2017 Daniels,Clayton PJudicial/Prevention Education 13000 5501090 15990 11000 2017 Umfress,Jason WLeadership/Volunteerism 13000 5501110 15990 11000 2017 Umfress,Jason WLibrary 10500 4101000 14100 11000 2017 Holmes,Debra LMASDA Club 13000 5001120 15990 11000 2017 Umfress,Jason WMath & Engineering 13000 5001240 15990 11000 2017 Umfress,Jason WMock Trial & Debate 13000 5001270 15990 11000 2017 Umfress,Jason WMulticultural Programming 13000 5501070 15990 11000 2017 Umfress,Jason WNursing Association 13000 5001100 15990 11000 2017 Umfress,Jason WOrientation 13000 5501050 15990 11000 2017 Daniels,Clayton PPlant Administration 10000 9100000 17100 11000 2017 Strickland,Gary WillardPresident 10000 6001000 16100 11000 2017 Johnston,Judith JPresident 10500 6001000 16100 11000 2017 Johnston,Judith JPsychology Club 13000 5001060 15990 11000 2017 Umfress,Jason WRadiographer's Club 13000 5001030 15990 11000 2017 Umfress,Jason WRadiologic Science 10000 0404460 11100 11000 2017 Kraft,Patricia ARadiologic Science 10500 0404460 11100 11000 2017 Kraft,Patricia ARecreation & Intramural 12270 5002050 27100 42100 2017 Umfress,Jason W

Residential Life & Housing 12210 5002030 21100 42100PPV6301 2017 Butcher,Michael F

RN 10000 0404450 11100 11000 2017 Kraft,Patricia ARN 10500 0404450 11100 11000 2017 Kraft,Patricia ARN 10600 0404450 11100 11000 2017 Kraft,Patricia ARN 20000 0404450 11100 64000 418 2017 Kraft,Patricia ARN 20000 0404450 11100 64000 426 2017 Kraft,Patricia ARN to BSN 10000 0404440 11100 11000 2017 Kraft,Patricia ARN to BSN 10500 0404440 11100 11000 2017 Kraft,Patricia ARotaract 13000 5001250 15990 11000 2017 Umfress,Jason W

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SBPA-Center for Economic Analy 20000 0404625 11100 64000 43763 2017 Mounts,William SSch of Arts and Sciences 10000 0202000 11100 11000 2017 Vega-Vazquez,Victor MSch of Arts and Sciences 10500 0202000 11100 11000 2017 Vega-Vazquez,Victor MSch of Arts and Sciences 20000 0202000 11100 64000 41163 2017 Vega-Vazquez,Victor MSch of Math & Nat Sci 20000 0303000 11100 64000 41263 2017 Vega-Vazquez,Victor MScholarships 20000 8000000 18100 61000 120 2017 Daniels,Clayton PScholarships 20000 8000000 18100 61000 13063 2017 Daniels,Clayton PScholarships 20000 8000000 18100 61000 134 2017 Daniels,Clayton PScholarships 20000 8000000 18100 64000 428 2017 Daniels,Clayton PScholarships 20000 8000000 18100 65000 500 2017 Daniels,Clayton PScholarships 20000 8000000 18100 65000 501 2017 Daniels,Clayton PScholarships 20000 8000000 18100 65000 502 2017 Daniels,Clayton PScholarships 20000 8000000 18100 65000 503 2017 Daniels,Clayton PScholarships 20000 8000000 18100 65000 504 2017 Daniels,Clayton PSchool of Bus & Pub Aff 10000 0404600 11100 11000 2017 Mounts,William SSchool of Bus & Pub Aff 10500 0404600 11100 11000 2017 Mounts,William SSchool of Bus & Pub Aff 10600 0404600 11100 11000 2017 Mounts,William SSchool of Bus & Pub Aff 20000 0404600 11100 64000 43863 2017 Mounts,William SSchool of Bus & Pub Aff 20000 0404600 11100 64000 43963 2017 Mounts,William SSchool of Bus & Pub Aff 20000 0404600 11100 64000 440 2017 Mounts,William SSchool of Educ & Teacher Prep 10000 0404200 11100 11000 2017 Hazelkorn,Michael NSchool of Educ & Teacher Prep 10500 0404200 11100 11000 2017 Hazelkorn,Michael NSchool of Educ & Teacher Prep 10600 0404200 11100 11000 2017 Hazelkorn,Michael NSchool of Educ & Teacher Prep 20000 0404200 11100 64000 41063 2017 Hazelkorn,Michael NSchool of Educ & Teacher Prep 20000 0404200 11100 64000 45563 2017 Hazelkorn,Michael NSchool of Nursing & Health Sci 10000 0404400 11100 11000 2017 Kraft,Patricia ASchool of Nursing & Health Sci 10500 0404400 11100 11000 2017 Kraft,Patricia ASchool of Nursing & Health Sci 10600 0404400 11100 11000 2017 Kraft,Patricia ASchool of Nursing & Health Sci 20000 0404400 11100 64000 48463 2017 Kraft,Patricia ASeaswells 13000 4001020 15940 11000 2017 Umfress,Jason WService Learning 10500 4602000 14600 11000 2017 Mannahan,Kimberly KService Learning 20000 4602000 14600 64000 45963 2017 Mannahan,Kimberly KSGA 13000 3001010 15930 11000 2017 Umfress,Jason WSoccer Club 13000 5001400 15990 11000 2017 Parker-Lewis,JaimeSoftball-Women's 12280 1601055 28100 43000 2017 Carlton,William BSpecial Projects 13000 5001080 15990 11000 2017 Umfress,Jason WStaff Assembly 10500 6101075 16200 11000 2017 Broadwell,Phyllis EStudent Affairs 10500 5101000 15100 11000 2017 Umfress,Jason WStudent Life 10500 5101010 15100 11000 2017 Umfress,Jason WStudent Life 20000 5101010 15100 64000 48263 2017 Umfress,Jason WStudent Life 20000 5101010 15100 64000 48663 2017 Umfress,Jason WStudent Records/Registrar 10500 5601000 15600 11000 2017 Lesseig,Lisa HubbardStudent Supp Grant 20000 1401150 11400 61000 115 2017 Muturo,BeleteTech Fees 16000 0201350 11100 11000 2017 Ours,Alan RTechnology Services 10000 6401000 16400 11000 2017 Ours,Alan RTechnology Services 10500 6401000 16400 11000 2017 Ours,Alan R

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Tennis-Men's 12280 1601030 28100 43000 2017 Carlton,William BTennis-Women's 12280 1601035 28100 43000 2017 Carlton,William BTesting Center 10500 5101020 15100 11000 2017 Jackson,ZereldaTournaments-Men's 12280 1601800 28100 43000 2017 Carlton,William BTournaments-Women's 12280 1601805 28100 43000 2017 Carlton,William BTraditions 13000 2001010 15920 11000 2017 Umfress,Jason WUnallocated Budget 12210 9999999 21100 42100 2017Unallocated Budget 12280 9999999 28100 43000 2017Unallocated Budget 13000 9999999 15990 11000 2017Utilities 10000 9400000 17400 11000 2017 Strickland,Gary WillardVALOR 13000 5001300 15990 11000 2017 Umfress,Jason WVending - Contracted 12270 5002000 27100 42200 2017 Preston,Jeffrey HVideo Gaming Club 13000 5001410 15990 11000 2017 Parker-Lewis,JaimeVolleyball-Women's 12280 1601075 28100 43000 2017 Carlton,William BWrestling Club 13000 5001420 15990 11000 2017 Parker-Lewis,Jaime

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COLLEGE OF COASTAL GEORGIA VALID ACCOUNT CODES AS OF 08/25/16

ACCOUNT ACCOUNTDESCRIPTION CODE

rental cars for employees (must provide employees last name on p-card purchases) 641160charters for non-employees (student travel, athletes) 651110rental cars, vans, buses, for non-employees (student travel, athletes) 651160supplies & materials general (use if no better classification follows) 714100office supplies 714101instructional/lab supplies 714102paper 714103copier supplies 714104postage 714110shipping/handling/freight 714111licenses (non software) 714112books/ebooks (inc. electronic databases for Library, non-inventoried) 714113information technology related 714114hazardous material 714115repairs & maintenance: general 715100repair & maintenance - contracts 715900utilities - electricity 717200utilities - natural & propane gas 717400utilities - water 717500utilities - other 717600utilites - sewer service 717610utilites - garbage pickup 717620rents: non-real estate 719100concession supplies (Athletics Only) 702195other operating expense: general (includes food) 727100other operating expense: registration fees 727110other operating expense: subscriptions 727120other operating expense: memberships 727130other operating expense: advertising - other than employee recruitment 727250other operating expense: advertising - employee recruitment 727225other operating expense: advertising - promotional items 727275groups meals - students 727730software - purchased 733100software - leased (including software licenses & subscriptions) 733200software - contracts 733900publications & printing 742100equipment: small value - non-inventoried: ($100 - $2999) 743100equipment: small value - inventoried: ($3000 - $4999) 743200furniture/fixtures: small value - non-inventoried: ($100-$2999) 743400

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furniture/fixtures: small value - inventoried: ($3000-$4999) 743500information technology equipment: - small value - non-inventoried: ($100-$2999) 744100information technology equipment: - small value - inventoried: ($3000-$4999) 744200real estate rentals (one time event) 748102Attorney Fees 751102Interpreters 751106software: inventoried & capitalized ($5000 & up) 833100motor vehicle: inventoried & capitalized ($5000 & up) 841100computers: inventoried & capitalized ($5000 & up) 843130other equipment: inventoried & capitalized ($5000 & up) 843140library collections: periodicals & subscriptions: inventoried & capitalized ($5000 & up) 843210library collections: other printed materials: inventoried & capitalized ($5000 & up) 843220library collections: binding: inventoried & capitalized ($5000 & up) 843230library collections: microfilm reels: inventoried & capitalized ($5000 & up) 843240library collections: other microfilm: inventoried & capitalized ($5000 & up) 843250library collections: audio/video materials: inventoried & capitalized ($5000 & up) 843260library collections: other materials: inventoried & capitalized ($5000 & up) 843270library collections: computer files: inventoried & capitalized ($5000 & up) 843280

excel: validacctcodes081616

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NOTES:

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NOTES:

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