Purchasing Card (PCard) Procedures
You can use a TMCC PCard to make purchases less than $2,000. For any recurring purchases, or purchases more than $2,000, please submit a requisition in Workday.
To request a TMCC PCard, follow the steps below.
Step 1: Determine if you need a TMCC PCard.
The following questions may guide you in determining if you need a PCard. Also, consult with your supervisor to verify they will approve you for a PCard.
- Are you required to do the type of travel that would need a PCard for travel purchases (air, hotel, registration fees, etc)?
- Do you make purchases for your department?
Steps 2: Know PCard rules and responsibilities.
Step 3: Apply for PCard.
- Complete the Individual Purchasing Card Application. PCards are issued to individuals who are employees of the College. Student workers are not eligible for a PCard.
- Secure supervisor's approval signature on the application and submit to the TMCC Budget and Planning Office.
Using a PCard
Now that you have a TMCC PCard, follow the steps below.
Step 1: Maintain appropriate controls over PCard.
- Keep PCard in secure location and know its location at all times.
- Report lost or stolen card immediately to JP Morgan Chase (1-800-316-6056) and PCard administrator.
- Do not allow others to use your card or your card number.
- If card holder will be on extended leave (over one month), alert the PCard administrator so that temporary limits on card use may be implemented.
- Upon termination of employment, return card immediately to PCard administrator.
- Never include PCard number in a fax or email.
Step 2: Use PCard for appropriate purchases.
Read through the information for using your PCard for appropriate purchases.
Step 3: Verify PCard transactions weekly in Workday.
Know Your Responsibilities as a TMCC PCard User
- Attend PCard training prior to receipt of card. Attend refresher training at request of PCard administrator.
- Acknowledge that you understand your responsibilities as card holder, including verifying transactions in Workday within the required deadlines, using only for allowed purchases and not for prohibited purchases.
- Complete procurement card transaction verifications in workday within two weeks of close of period.
- Avoid activities that may suspend or revoke the use of your card. Failure to do so would mean a notification to supervisors and a follow up PCard training. These activities include:
- PCard statements are submitted late three times within a one year period (late = one month after purchase date of items on report).
- User charges personal expenses on card after initial email warning.
- User charges per diem food on card after initial email warning.
- User charges host items on card without pre-approval of host account authorized signer.
- User charges any other items from the Appropriate Purchases "Do not use" list after initial email warning.
- User violates NSHE purchasing policies.
- User engages in fraudulent use (immediate suspension of card, no warnings).
- User does not follow PCard best practices.
- User does not know location of card and/or has failed to report lost or stolen card.
Know Your Responsibilities as a TMCC PCard Supervisor
Supervisors are responsible for ensuring that PCard purchases are within established policy, and that cardholders follow these PCard procedures. This responsibility does not supersede individual’s personal liability for improper or fraudulent use. Supervisors review Procurement Card Verifications in Workday to verify that they are completed on time and with required backup, and indicate this compliance by approving the verification in Workday.
The following checklist identifies key items to check before signing:
- Receipts attached for each transaction?
- Receipts are itemized and tie back to dates/amounts on statement?
- Nevada sales tax not charged (this applies to any purchases, including hosted meals)?
- No prohibited purchases (see: Appropriate Purchases "Do not use" list)?
- Food purchases on card are justified as appropriate (see: Pcard Best Practices, below).
- Any sensitive equipment?
- Add a detail code for sensitive equipment in the transaction verifications in Workday.
- Verification and supervisor’s approval in on time (within 30 days of purchases on statement)?
Follow PCard Best Practices
- PCard is the property of the College; the College is liable for all charges made with the PCard.
- To minimize fraud opportunities, PCards are issued to individuals, not departments.
- All purchases on PCards must be made by the individual to whom the card is issued.
- To minimize fraud opportunities and avoid delay in processing transactions to financial statements, PCard statements must be completed on time.
- Card holder purchases goods and services at the lowest cost consistent with quality and service requirements.
- Purchases on the PCard can only be shipped to TMCC business addresses.
- PCard Verification does not fulfill the responsibility to complete an Expense Report. Attach all PCard receipts for travel expense paid by PCard to the Expense Report.
- PCard Verification does not fulfill the responsibility to complete the Host Documentation and Approval form (contact us to obtain this form). Attach the Host Documentation and Approval form to PCard transactions that contain host expenses. Also add detail code for host.
- Food purchased on PCard must be documented by one of the following attachments to Procurement Card Transaction Verifications to identify it as allowable purchase:
- Host Documentation and Approval form (must be President-approved host account)
- Brochure or College Catalog pages that specifies food items are covered by participant fees
- Justification that food is related to program activity rather than host
- Receipts must be itemized. If third party payment process will not provide itemized receipt, discontinue use of that third party. In this case, TMCC fraud prevention takes precedence over lowest cost, since TMCC service requirements are not met.
Use the PCard for Appropriate Purchases
Improper or fraudulent use of PCard may result in disciplinary action and/or personal liability. If not used properly, the card holder is responsible for reimbursing College for unauthorized expenditures.
Card holders authorize the College to deduct from the card holder’s salary, or from other amounts payable to card holder, an amount equal to the total of the improper purchases, even if the card holder is no longer employed by the College.
Use the card for the following:
- TMCC business expenses involving single purchases under $1,999.00. If multiple or recurring purchases from same vendor during the year, use a Blanket Purchase Order instead. All current purchasing policies and regulations apply to the use of PCards.
- TMCC travel reimbursables including airfare, hotel, rental car, taxi, shuttle, conference registration fees (receipts must be itemized).
- Purchases that have followed other TMCC purchasing procedures and are under the single purchase limit, i.e. computer-related purchases that have been approved first by Information Technology; furniture purchases that have been approved first by Facilities; registration fees that have been approved first by supervisor.
- Limits on PCard use: Under $5,000 in purchases per cycle (2 cycles per month) and single transaction amount of $1,999.
- If PCard purchasing responsibilities cannot be met within the above limits, prepare a memo requesting increase, documenting justification for increased limits, amount of increase needed, time period that increase will be in effect. Secure area’s Vice President’s or President’s approval signature, then forward to PCard Administrator.
Do NOT use the card for the following (if any of the restrictions below conflict with your department’s requirements, contact the PCard administrator):
- Any personal expenses
- Cash advances
- Any non-reimbursable travel expenses
- Per diem food or incidentals (tolls, tips, metered parking, subways, short range bus trip)
- Gas purchases for personal car
- Another person’s travel expenses (exception: administrative assistant pre-booking airfare or hotel; staff member paying for student group travel)
- Expenses that will be or have been reimbursed by another agency or association
- Gift cards or gift certificates
- Cell phone usage fees or cellular phone purchases
- Alcoholic beverages (unless pre-approved by President for college event).
- Nevada sales tax on purchases of any kind, including hosted meals
- Host charges that have not been pre-approved by authorized host account signer
- Independent contractor services, consultants, guest speakers (require TMCC contract)
- Hotel deposits for banquets/events/retreats (requires TMCC contract) or any other item that requires a signed agreement or contract
- Memberships, professional licenses or dues in an individual’s name
- Medical payments or services
- Non-conference specific optional events
- Parking tickets or citations
- Travel insurance or traveler’s checks
- Tuition, fees or scholarships
- Single transactions exceeding $1,999; card holders may not split purchases over $1,999 from same vendor into multiple transactions to circumvent this purchasing policy.