Emory Purchasing Card (PCard)

PCards are issued at the recommendation of the Chief Business Officer for each school/unit. When Accounts Payable receives authorization to issue a PCard to an individual, the individual will be contacted, and instructions provided as to the training and application process.

To request a PCard, complete the following steps:

1. Obtain authorization from the Chief Business Officer - The CBO needs to send an email to credit.cards@emory.edu requesting the employee receive a PCard along with a list of the authorized approvers.
2. Complete the assigned Procurement Card Training
   • Accounts Payable will send the employee training instructions. - See PCard Training instructions (DOCX).
   • After training, the employee sends the training certificate to Accounts Payable at credit.cards@emory.edu.
   • The PCard requestor and their approver and proxy, if applicable, should review the Emory Purchasing Card Policy and Procedures to ensure they uphold the responsibilities associated with a PCard.
   • Accounts Payable will send the PCard Application to the employee.
3. Complete the online application for the Purchasing Card
4. Congratulations! Your PCard is on its way.

The PCard will be mailed to the Cardholder's address that is noted on the PCard Application form.

The proper name of the employee will be embossed on the PCard. Although the card lists the employee's name, the card is issued to, and owned by, Emory University.

Once you successfully complete your PCard training you will be given access to PaymentNet to access statements and dispute transactions. A User ID and Temporary Password will be sent to you. At the PaymentNet Log On screen, the Organization ID is "EMUCARD".

• Keep the PCard in a secure location (e.g., locked drawer).
• Monitor transactions on your monthly statement and dispute transactions (within 60 days from statement date) that are not legitimate or authorized.
• Do not share the card number by email or store in your profile with web merchants.
• Do not transfer, assign to, or have anyone else use your PCard.
• Immediately report a lost or stolen card:

To report a lost or stolen card:

• Immediately call J.P. Morgan Chase
  • U.S./ Canada Toll Free: 1-800-316-6056
  • Outside U.S.: 847-488-3748
• Send an email to the Emory University Credit Card Administrator (AP): credit.cards@emory.edu. The Corporate Credit Card Administrator can also close your credit card to avoid fraudulent use.
  • Note: You may be required to complete an affidavit for any fraudulent charges.
• Upon leaving Emory University, contact AP to close your card and shred your card.

View all PCard Role and Responsibility Information

The standard monthly spending limits and single purchase limits are preset at a single purchase limit at $1,499 and monthly spending limit at $5,000.

The Chief Business Officer can request higher cardholder spending limits for the PCard holder by sending an email to pcards@emory.edu. Higher limit requests must be supported with the business reason.

To request a change to an existing PCard account, complete the appropriate section of the Credit Card Maintenance Form (DOCX) and send it to credit.cards@emory.edu.

How to Complete the Credit Card Maintenance Form

(Check the appropriate section):

• Card Cancellation: PCards must be canceled if the PCardholder's employment is terminated or transfers to another unit/department where their new duties do not include management or use of a PCard. PCards will also be canceled for misuse.
  • Check the "Close the Card - Perm" box and select the close reason noted on the Credit Card Maintenance Form.
• Temporary Card Hold:Units may request the PCard be put on temporary hold (e.g., leave of absence).
  • Check the "Close the Card - Temp Hold?" box on the Credit Card Maintenance Form.
• Reactivate the Corporate Credit Card:If the corporate credit card was suspended due to past due balances, the card may be reactivated upon full payment. For all other suspended reasons, contact credit.cards@ emory.edu to see if the card is eligible for reactivation.
• Check the "Reactivate the Credit Card" box and complete that section on the Credit Card Maintenance Form.
• Replace the PCard: If the PCard needs to be replaced for whatever reason, a replacement card can be ordered.
• Check the "Replace the Credit Card" box and complete that section on the Credit Card Maintenance Form.
• Change the PCard Limits: Requests to temporarily increase the transaction limit or monthly cycle limit should include a detailed justification for the increase (including payee, anticipated amount of transaction, cause/reason for increase) and specified duration (typically less than 30 days). When requesting a temporary increase to the transaction limit, be sure to consider an increase to the cycle limit to cover transaction spend for the billing period. Limit increases may be declined if in conflict with procurement limitations (e.g., bid limits or special approvals).

The following items are examples of business-related purchases that are appropriate to be purchased with a PCard.

• Association Memberships (Professional)
• Coffee, Water and Tea Services (Recurring Services)
• Courier Service
• Emergency purchases by Service and Maintenance Personnel (Campus Services, -Police, Technical Support)
• Floral Arrangements (according to Emory policy)
• Non-Verizon cellular PDA services that are 100% Emory business
• Records Storage/Document Retention
• Subscriptions (Department)
• Van Rental for local use only

Emory University policy restricts the use of the PCard for the following items or services.

• Alcoholic Beverages
• Animals
• Capital Equipment
• Cash Advances
• Chemicals that require EHSO approval
• Consultants or Employees
• Controlled Substances
• Employee Relocation Expenses
• Fuel Purchases for personal vehicle
• Hazardous Materials (Corrosive, Flammable, Reactive, Toxic)
• Individual Meals
• Payment to Individuals
• Pharmaceuticals
• Radioactive Materials
• Research Grade Alcohol
• Travel Related Expenses
• Weapons and Ammunition

Cardholders must understand and comply with applicable sales tax rules. It is the Cardholder's responsibility to ensure taxes are removed from eligible purchases when possible.

When using the PCard, the Cardholder should inform the vendor that the purchase is for official use of Emory University, and therefore, may not be subject to state or local tax. If a seller, or vendor, does not have the information on file, you can find the Letter of Authorization available online.

Purchases made in Georgia

Most purchases made by Emory are exempt from sales and use tax. For the transaction to be exempt, the property must be for use within the confines of our exempt purposes, primarily education and research. The Georgia Department of Revenue maintains that the purchase of food and beverages, including catering, (refreshments during a business meeting, or lunch during a conference, for example) does not further a university's exempt mission, even though the meeting or conference itself does so. The purchase of flowers, as well, is considered outside of the exemption, although it may foster goodwill or facilitate fundraising. As such, Emory will pay sales tax on all purchases of these (and similar) items. The University is not exempt from the Occupancy (Room) Tax levied by hotels, motels, and inns. Goods and services purchased from out-of-state vendors for delivery and use in Georgia are not subject to sales or use tax when they are used in the conduct of the University's exempt framework.

Purchases made in other State

Emory has been approved for exemption from sales tax in a number of other states. These exemption certificates (and/or other requirements) are available at Emory's Finance Division's Website. Each state has varying laws regarding what items they exempt from the imposition of state taxes. Where a state tax exemption exists, it covers the purchase of tangible personal property used for university business.

Emory personnel are exempt from sales tax on purchases made while traveling in these states on university-related business. We suggest you take a copy of the documentation with you and request the exemption at the time of payment. If you will be traveling and intend to make purchases in a state that is not included in the list on the website, contact the Office of the Controller to determine if an exemption may be obtained. Note that some states do not exempt non-profit organizations from any of the state taxes imposed.

Cardholder

It is the Cardholder's responsibility to authenticate the validity of the charges incurred.

PCard transactions are reconciled in the Compass Reconcile PCard Statement module.

Reconciliation consists of:

• Allocating charges to the correct SpeedType and Account
• Documenting the business purpose
• Adding supporting documentation
  • If you have lost a receipt, you can complete the Missing Receipt Affidavit (PDF).

All transactions submitted by you will go through the approval workflow set by your department or school.

Approver

Only verified PCard Transactions are visible to approvers.

PCard transactions are approved in the Compass Reconcile PCard Statement module.

Approvers should review:

• SpeedType and Account Code
• Comments
• Attachments

If the PCard purchase is declined for a reason unclear to the Cardholder, JP Morgan Chase can be contacted for clarification by calling the Customer Service number on the back of the card.

Common reasons for declined transactions include the following:

• The merchant has an incorrect PCard expiration date
• The PCard's specified allowable spending limit is exceeded

Follow the steps noted below if you have received an incorrect or defective item:

• Notify the supplier that you received an incorrect/defective item.
• Follow the supplier's return policy, which is normally found on their website.
• Request that the supplier process a credit against the original purchase or have them send a new item.
• Ensure that either the credit has been processed or that you have received your desired item.

View all Fraud, Transaction Disputes, Employee Misuse Information

The PCard expenses are paid directly by the university to J.P. Morgan Chase each month.

Your department will be charged for your Purchasing Card transaction(s) based on the Default Chart of Account that was entered on your Purchasing Card Application.

Purchasing Card transactions are posted to the ledger in Compass on a weekly basis. Questions regarding the validity of your Purchasing Card's Default Chart of Account should be directed to your Chief Business Officer.

Emory University has a fiduciary responsibility to ensure that its resources are used prudently and that expenses incurred on behalf of the University are authorized, appropriate and compliant with Emory policy. These expenses must be recorded in the proper fiscal year/period. Failure to do so results in the misstatement of the University's reported financial results and its failure to follow GAAP - Generally Accepted Accounting Principles.

Emory, to maintain its standing with the IRS and audit requirements, reserves the right to audit all PCard transactions and/or request further information when needed to ensure compliance.

The PCard will expire on the date embossed on the card's face and will be automatically renewed.

Renewal Process

Approximately four weeks prior to the expiration date, a renewed PCard will be sent by J.P. Morgan to the cardholder's address as noted on the cardholder's Credit Card Application.

There are situations in which a PCard may not be automatically renewed:

• The PCard has not had any transaction activity for 18 consecutive months
• The University has found improper use of the PCard
• Timely reconciliation of the PCard transactions has not occurred

If an employee's PCard was not automatically reissued and the employee would like to continue as a PCardholder, please email credit.cards@emory.edu.

Suspend PCards

PCards will be suspended by Accounts Payable due to the reasons below. A suspended PCard can be reactivated, using the same number.

• The Cardholder is on extended leave*
• Misuse of the PCard is under investigation by the University
• The Cardholder has used the PCard for personal purchases

*Note that the Cardholders on extended University leave, such as a sabbatical or family leave, should notify the Corporate Credit Card Administrator so the card can be put on temporary hold.

Close PCards

The PCard will be closed by Accounts Payable on the date the employee separates from the University or upon misuse. The employee should shred their card.

Emory University has a fiduciary responsibility to ensure that its resources are used prudently. Its faculty and staff members are eligible to obtain a Purchasing Card to transact department operational business expenses. The PCard is the property of Emory University.

Accounts Payable had developed a strong governance process to monitor, communicate, and educate our cardholders, approvers, proxies, and others on the Purchasing Card program.

What is Governance?

Governance is the establishment of policies, and continuous monitoring of their proper implementation, by the members of the governing body of an organization.

There are many different areas that AP is reviewing to help enforce PCard compliance. Compliance includes monitoring the transactions, communicating the review results, escalating issues where needed and providing education where warranted.