Procurement cards (P-Cards) are only distributed to specific individuals for departmental purchases of commodities/services for UALR official business purposes. To obtain a P-Card, full-time faculty or staff (students are not eligible) must complete the cardholder P-Card Employee Agreement. The P-Card Employee Agreement must be completed and signed by the cardholder, the unit (departmental) supervisor, and the vice chancellor of the unit (department). If a supervisor requests a P-Card, the P-Card Employee Agreement must be signed by his or her immediate supervisor.
Departments participating in the UALR P-Card Program will abide by the terms of these procedures unless prior written exception is requested and approved by the P-Card administrator. No policy and procedure statement can include all possible outcomes. Exceptions will be resolved as circumstances and prudent business practices warrant on a case-by-case basis. The P-Card Program’s success depends on participation and cooperation. Read and follow the processing procedure as delineated below.
New P-Card holders and coordinators are required to attend face-to-face training before a P-Card will be issued. New approvers and delegated employee card users have the option to complete the training online or to attend face-to-face training. Existing P-Card holders, approvers, coordinators, and delegated users are required to complete training annually as set out in UALR’s Procurement Cards Policy 308.6. All participants must score at least 80% on the assessment. Annual training and subsequent testing will be required.
Each individual P-Card has a single transaction credit limit of $4,500 (including shipping/freight and taxes) and a monthly expenditure of $25,000. Limits may be increased or decreased depending on unit requirements with approval and may be adjusted to accurately reflect the spending level in accordance with authority and spending history.
The P-Card should only be used to purchase commodities/services that are not governed by other agreements and/or policies and when securing quality products and/or services at a competitive price without compromise. Following procedures ensures we are diligent in safeguarding our funds and performing our respective duties in an ethical manner. The University of Arkansas at Little Rock cannot pay a vendor an upcharge or usage fee for using a credit card.
P-Card holders are required to store P-Cards in a safe, secure location. P-Card holders are not allowed to give their P-Card to anyone but a delegated employee who has a Cardholder Delegation Form on file with the P-Card administrator.
If a P-Card is lost or stolen, the P-Card holder must immediately report the loss to the P-Card administrator and the P-Card holder’s direct supervisor. If the occurrence happens after business hours, the P-Card holder will immediately call the issuing bank and report the lost or stolen P-Card. The telephone number is located on the back of the P-Card and should be recorded and stored in an alternative location for accessibility in case of emergency.
Mandatory State Contract Items. Items covered by mandatory state contracts may not be purchased using the P-Card, unless the purchase is from the state contract vendor at or below the state contract price. Procurement Services can provide written documentation about state contract vendors willing to accept the P-Card.
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Non-Mandatory or Cooperative Contract Items. Items covered by non-mandatory or cooperative contracts may be purchased using the P-Card if purchasing from a contract vendor, except furniture. All furniture purchased must be coordinated by Procurement Services.
All items purchased must abide by UA Systems policy and/or UALR Board of Trustees policy. Some purchases may require accepted terms and conditions adhering to the approval process and an official UALR signature. The P-Card holder should never, under any circumstances, be involved or associated in such scenarios and should never execute a purchase using their assigned P-Card without consent of Procurement Services; e.g., the supplier asks you to sign an agreement as a condition of the purchase. The following are items that violate UA Systems policy and/or UALR Board of Trustees policy and may not be purchased with the P-Card:
- Items for personal use;
- Gifts for retiring faculty or staff;
- Decorative items for non-public areas;
- All greeting cards;
- Alcohol/alcoholic beverages;
- Cash advances;
- Party/holiday decorations (including Christmas trees) for employee only events;
- Gasoline/diesel fuel, excluding bulk purchases;
- Any and all travel expenses;
- Radioactive, biohazard, explosive, or any other hazardous materials; and
- Employee meals.
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Promotional Items. Promotional or novelty items requiring an approved UALR logo/brand or an approved logo/brand of a specific program may not be purchased with a P-Card unless the item(s) are approved by the Office of Communications, ensuring branding and design meet university specifications and standards. The Office of Communications can assist with planning, designing, and proofing artwork. Please contact the Office of Communications one week prior to ordering to allow adequate time for designing and proofing.
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Printing. Printing is restricted by Constitutional Amendment 54, and, therefore, the P-Card should never be used for printing purchases of any type. Contact the UALR Print Shop for any and all printing necessities.
All commodities ordered via P-Card needing to be shipped must be delivered to a destination that is an official UALR address or verifiable off-site location due to a special project or grant activity. This internal process is necessary for preventing fraudulent activity.
The disputed items process allows P-Card holders to withhold payment of fraudulent charges appearing on the statement until the disputed items are resolved. Fraudulent charges are the only items the P-Card holder will be allowed to dispute.
If fraudulent charges are identified, it is the P-Card holder’s responsibility to contact Procurement Services. Procurement Services will notify the bank concerning any and all fraudulent charges.
Procurement Services recommends frequently reviewing all transactions to identify fraudulent charges as soon as possible. Detecting fraudulent charges promptly allows the bank adequate time in pursuing all investigations with efficiency.
If a transaction is declined, call the P-Card administrator for an explanation of the denial. The most common reasons for P-Card declinations include:
- Monthly spending limit exceeded;
- Restricted vendor; and
- Single transaction limit exceeded.
It is understood there may be cases when the use of the P-Card may be expanded outside the traditional policy. All requests for exceptions to the policy and procedures established in this guideline must be by a written submission to Procurement Services via email to the P-Card administrator. Procurement Services will review any and all requests and notify the requestor of the approval or denial. Keep any and all copies of documentation pertaining to said request.
Misuse and/or abuse of the P-Card may result in disciplinary action. The severity and intent of the action will be reviewed by the departmental/budgetary supervisor, the P-Card administrator, and the director of Procurement Services to determine the appropriate disciplinary action. Disciplinary action may include, but is not limited to, written warning, temporary suspension, revocation of P-Card privileges, termination of employment, reimbursement of negligent/fraudulent charges, and prosecution in a court of law.
Accounting and Recording of Expenditures
A detailed sales slip, receipt, or invoice shall be provided for each item on the P-Card holder’s statement. As purchases occur, it is prudent to obtain and secure these documents. Obtaining some form of official supporting documentation is crucial whether the purchase is made in person, via telephone, facsimile, postal service, or online. Any transaction the P-Card holder cannot provide said documentation or a notarized Missing Document Affidavit will be considered a personal expense, and the P-Card holder will reimburse the university immediately. If not compliant, further disciplinary actions will be taken.
Cardholders should access their account throughout the open cycle and for each transaction:
- Reallocate the charge if the FOAPAL differs from the default accounting code;
- List all commodities/services bought in the Comments box;
- List the name(s) of event, grant, project, or program associated with the charges, if applicable, in the Additional Comments box; and
- List any and all transactions that are fixed assets for inventory purposes in the Internal Audit box.
Fixed assets are defined as any and all furniture, vehicles, equipment, and other state property having a useful life expectancy of one year or greater and a valued cost of $500 or greater. Any and all iPads are considered fixed assets no matter the valued cost.
Depending on the number of monthly transactions, a P-Card holder may prefer to reallocate and add the required comments/info on a daily or weekly basis.
At the end of each billing cycle, the original signed P-Card holder activity report and the original supporting documentation for each transaction will be forwarded to Procurement Services within seven (7) business days. Supporting documentation that is less than 8-1/2 x 11 will be securely taped on all edges to an 8-1/2 x 11 sheet of paper. The tape should secure only the receipt’s edges and shall never be placed over the receipt’s documentation.
Failure to comply with the policy and all the procedures will be deemed misuse/abuse and may be subject to the procedures outlined in this document.
Questions or Assistance
Please direct any questions, inquiries, or problems regarding P-Cards to Procurement Services at 501.569.3144 or firstname.lastname@example.org.