8.12.2 PCard Roles and Responsibilities

Policy Statement

The University of Illinois System uses Emburse Enterprise to manage all PCard transactions. Units have the primary responsibility for managing how staff members use the Purchasing Card (PCard) and maintaining compliance with all record retention, state and federal laws, and University of Illinois System policies. Units using the PCard must have their Department Head designate specific employees to function in the roles of Department Card Manager (DCM), Manager Reviewer, Charge Code Reviewer (CCR), and Cardholder. Designated employees are required to fulfill the responsibilities of their PCard role.

Reason for the Policy

To apprise employees with PCard management roles of their responsibilities to ensure compliance with PCard procedures.

Applicability of the Policy

All units using PCards and employees with a PCard role.

Procedure

PCard

The University of Illinois Purchasing Card (PCard) is a charge card that may be used by University of Illinois System employees for point-of-sale purchases. Qualified supplies and/or small equipment costing $7,500 or less can be purchased with a PCard.

PCard Training

All employees who are identified by their units as Cardholders, DCMs, and DCM Delegates must complete the PCard training and pass the certification quiz prior to being assigned a role(s) in the Card program. DCMs and DCM Delegates must complete additional training before the role is established in the Card software. Note: the department’s Unit Security Contact (USC) assigns roles in Emburse Enterprise.

PCard Roles and Responsibilities

The following are required roles in the management of PCard transactions. Employees in these roles must follow the PCard responsibilities listed below, as applicable.

PCard Administration

The Security Application (SecApp), is the system used to establish and maintain card roles in CMP and Emburse Enterprise. Emburse Enterprise is the system used to process and maintain PCard transactions.

All purchases on the PCard must be compliant with system procurement, allowable expenditure and funding, payroll, and tax-related policies, as well as with all applicable state and federal statutes.

As designated by the Assistant Vice President of Procurement Services, the Senior Director of University Payables (UPAY), and the Associate Director of UPAY Support Services, is assigned as the system-wide PCard Administrator.

UPAY Card Services is the unit designated to manage the system PCard Program. The Unit Head and Department Card Manager (DCM) assist with the implementation and oversight of the card program for the unit.

UPAY Card Services

UPAY Card Services oversees and administers the U of I System's Card programs, and has the following responsibilities:

• Coordinates with designated Department Card Managers (DCM) to oversee and administer the U of I System's card programs.
• Receives electronic Authorization Agreement and Application information
• Verifies the completion of the required training by Cardholder, DCM, and DCM Delegate.
• Submits approved card applications to the issuing Bank.
• Administers and maintains CMP.
• Performs Help Desk services and activities.
• Develops and delivers card program training.
• Oversees card program compliance with applicable policies and procedures.
• Acts as a liaison with the Bank and auditors.

Department Card Manager (DCM)

The Department Card Manager or DCM has the following responsibilities:

• Supervises, administers, and monitors the card program for assigned business unit(s), under the direction of the Department Head.
• Ensuring that all card transactions are processed and submitted in Emburse Enterprise.
• Processing new card applications, including ensuring applicants complete the required training.
• Validate that Authorization Agreement and Application information submitted in CMP.
• Requesting changes to Cardholder profiles using CMP.
• Collecting cards, following related procedures for cancellation of card privileges, and ensuring outstanding card transactions in Emburse Enterprise are processed and submitted for employees who leave the unit, the U of I System, or engage in noncompliant purchasing activities.
• Notifying UPAY Card Services of employee departures or changes in home unit.
• Suspending cards for employees on temporary leaves of absence, including but not limited to, maternity, medical or sabbatical.

For more information, please review the following:

• 15.2.2 Serve as a Department Card Manager (DCM)

PCard Cardholder

• Purchases qualified U of I System-related goods or services when using a PCard. Review the following for more information: 8.12.1 The University Purchasing Card (PCard) and 8.12.4 Restricted & Prohibited PCard Purchases.
• In Emburse Enterprise, creates and submits an expense report, within 25 calendar days, in order for the transaction to post in Banner for financial reporting.
• Properly documents details and business purpose of each transaction.
• Cardholder completes training and recertification as required by the U of I System.
• Makes purchases in compliance with all rules, regulations, policies, procedures, and guidelines that govern the purchasing activity. Cardholders are encouraged to use system's contracted vendor list available in the Procurement Contract Search.
• Abstains from loaning or sharing the PCard, even with employees in the same unit.
• Obtains detailed receipts for each purchase that includes: vendor name, date, dollar amount, and an itemized description of the item(s).
• Verifies receipt of items ordered and contact vendors regarding delivery problems, discrepancies, damaged goods, and/or returns.
• Ensures that refunds issued by a vendor are processed as credit transactions on the PCard.
• Provides all documents related to a purchase; e.g., exception approvals, packing slips, electronic services purchased by PCard, etc., to appropriate unit personnel for retention.
• Notifies the Bank first if the PCard is lost or stolen. The PCard holder must notify UPAY Card Services of the loss or theft, and if stolen, the appropriate university police department.
• Ensures purchases are for system projects or activities and they comply with any funding restrictions applicable to the accounting C-FOAPAL, including restrictions outlined for grants and contracts funds and gift and endowment income funds (7.2 Purchase of Goods and Services; and 8.1 Allowable Expenses).
• Complies with 8.12.4 Restricted & Prohibited PCard Purchases.
• Emphasizes the system's tax-exempt status and exemption number when placing orders with Illinois vendors to limit payment of sales tax on purchases from vendors.
• Presents the system's Tax Exemption Certificate and/or Tax Exemption Identification Number (embossed on the PCard) when making purchases from vendors registered in Illinois or in any of the reciprocal exemption states (18.6 Sales/Use Tax/Goods and Services Tax).*
• Abstains from "stringing," or making successive purchases to circumvent the PCard single transaction limit, or to avoid the competitive bid requirement. UPAY Card Services will revoke and cancel the PCard account after it determines the first incidence of "stringing."
• Abstains from splitting one transaction into several for one activity or occurrence; e.g., a deposit, a progress payment, and/or a balance payment.
• Facilitates the dispute process to resolve incorrect, unauthorized, or fraudulent transaction.
• Abstains from making personal purchases.

*Purchases from vendors outside of Illinois may or may not be exempt; some states or vendors may limit the products or services to which the exemption applies, in which case payment of sales tax must be documented.

Manager Reviewer and Charge Code Reviewer

The Manager Reviewer responsibilities:

• Checks Emburse Enterprise regularly for transactions awaiting review and approval.
• Reviews each expense report and with the original, detailed, itemized receipt within 25 calendar days of its appearance in the Emburse Enterprise, in order for the transaction to post in Banner for financial reporting.
• Checks and corrects, if necessary, the accounting C-FOAPAL used for each purchase.
• Assigns a Delegate to perform Manager Reviewer.

The Charge Coder Reviewer (CCR) responsibilities:

• Checks Emburse Enterprise regularly for items awaiting approval.
• Reviews the C-FOAPAL for each transaction and updates if incorrect within 25 calendar days of its appearance in the Emburse Enterprise, in order for the transaction to post in Banner for financial reporting.
• Assigns a Delegate to perform CCR functions in Emburse Enterprise. (optional)

Unit Head

The Unit Head is the employee responsible for making the administrative/financial decisions for the U of I System unit, and has the following responsibilities:

• Provides budgetary and compliance oversight for the unit's card program
• Identifies department employees who will be issued a card
• Via the Unit Security Contact (USC) assigns DCMs and DCM Delegates.
• Reviews and/or reconciles monthly financial reports and statements.
• Establishes checks and balances and maximum segregation of tasks.

Restrictions for Assigning Multiple PCard Emburse Enterprise Roles to One Employee

Some restrictions apply when assigning multiple roles to individual employee(s) in the Card Software:

• To ensure maximum segregation of responsibility, no one individual may function in all four roles (DCM, Cardholder, Manager Reviewer, and CCR).
• A Cardholder cannot hold the role of their own Manager Reviewer, CCR, or their Delegate to process their PCard transactions.
• Subject to the restrictions above, the Unit Head or DCM may hold the role of CCR or Manager Reviewer.
• Delegates for ALL roles are subject to all of the above restrictions.