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Montgomery College Purchasing Card Program User’s Guide

Program Administrator Office of Procurement 9221 Corporate Blvd Rockville, Maryland 20850 Phone: (240) 567-5292 Fax: (240) 567-6397 www.montgomerycollege.edu/ procure

http://www.montgomerycollege.edu/%20procure


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Table of Contents

I. Program Overview ...............................................................................................................................3-5

II. Program Roles and Responsibilities………………………………………………… ..................................................6-9

1. Card Program Administrator Responsibilities.................................................................................... 6

2. Account Manager and Supervisor Roles in Delegated Purchasing.................................................... 7- 8

3. Cardholders and Related Account Users ........................................................................................... 9

4. Use of the Card and Related Accounts .............................................................................................. 9

III. Purchasing Card Purchasing Guidelines............................................................................................. 10

IV. Purchasing Card Procedures for Grant Funded Purchases.............................................................. 11 V. Use of Purchasing Card: Limits and Allowable/Prohibited Purchases………………………………...…... 12-14

VI. Purchasing Hazardous Materials…………………………………………………………………………………………..….. 15 VII. Supplier Information/Merchant Category Classification Codes (MCC)/Sales Tax..……………………. 16 VIII. Statement Review Process and Expense Report Submission……………………………………………………. 17-18 IX. CentreSuite Expense Reporting……………………………………………………………………………………………….. 19 X. Record Retention Requirements……………………………………………………………………………….…………….. 20 XI. Additional P-Card Information………………………………………………………………………………………………… 21-23

1. Card Renewal………………………………………………………………………………………………………………….………. 21

2. Inactive Card……………………………………………………………………………………………………………………………..21

3. Surrender of Card………………………………………………………………………………………………….………………. 21

4. Troubleshooting………………………………………………………………………………………………………….……….... 21

5. Dispute Process……………………………………………………………………………………………………………………... 22

6. M&T Bank Contact Information………………..……………………………………………………………………………. 23 7. Procurement Office Contact Information …………………………………………………………………………….. 23

Appendix………………………………………………………………………………………………………………………………………..….. 24 Code of Ethics………………………………………………………………………………………………………………….……. 25 Chemical or Battery Purchase Record & MSDS Montgomery College…………………………….……… 26 M&T Bank Visa Cardholder Agreement …………………………………………….……….……………………..… 27-28 Montgomery College Purchasing Card Transaction Log…..………………………………………………..... 29 Montgomery College Sales & Use Tax Exemption Certification……………………………………………. 30 Debarment Check Instructions ……………………………………………………………………………………….…… 31-34 P-Card Missing Receipt Form…………………………………………………………………………………………….…..35 Keeping Your Card Safe – Tips……………………………………………………………………………………………….36


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Purchasing Card Program Overview

Montgomery College Purchasing Card (P-Card) Program with M&T Bank (Current Contractor) provides purchasing charge cards designed to enable authorized, permanent, full and part-time College employees to make purchases of supplies and materials on behalf of the College for business related expenses up to $4,999. The program streamlines payments by eliminating the administrative burdens and cost associated with traditional methods of payment and replaces a variety of processes, including petty cash, check in advance, and certain purchase orders. The P-Card Program utilizes Visa© purchasing cards issued by M&T Bank. P-Card accounts can only be used for official College business. Cards must be surrendered upon termination of employment from Montgomery College and/or upon demand by the Office of Procurement.

All cardholders and account managers are required to use the CentreSuite on-l ine system sponsored by the Bank, for card administration, account maintenance, and monthly billing statement reconciliation. Account managers are only allowed to approve expense reports for up to seven (7) cardholders.

Purchasing Card Benefits

The P-Card makes small-dollar purchasing easy by … Allow employees to obtain many goods and services much faster and easier. Providing an easy and efficient method of making small-dollar purchases. Paying suppliers within three business days. Eliminating paperwork and expense throughout the purchasing process. Handling invoicing and payments electronically. Reducing accounts payable invoices and automating postings to the general ledger. Supplying consolidated management reports for tracking purposes. The program is NOT intended to avoid or bypass appropriate purchasing or payment procedures. Rather, the program complements the existing processes available.

What makes the Purchasing Card unique? The M&T Bank Visa® Purchasing Card is similar to any other Visa card, except that it includes controls to make it functional for large companies and organizations like Montgomery College. These controls ensure that the card can be used only for specific commodity purchases within specific dollar limits. The commodity controls are referred to as Merchant Category Codes (MCC’s). Who is eligible to apply for a Purchasing Card? Permanent, full or part-time employees of Montgomery College who have responsibility within their unit for ordering supplies and services are eligible to obtain a Purchasing Card. All cards are issued at the request and approval of your Primary Account Manager. Consultants, contractors, student assistants, temporary employees, or those as determined by the Director of Procurement, are not eligible for a Purchasing Card. Card usage may be audited and/or rescinded by the Director of Procurement at any time. The card is issued to the Montgomery College employee, not the department. You are the only person entitled to use your card!


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Program Overview

~Continued~

Remember each time you use the M&T Bank Purchasing Card you are committing College funds. This responsibility should not be taken lightly!

Use of Purchasing Card Accounts for Personal Purchases is prohibited. Under no circumstances is a cardholder or program participant permitted to use the P-Card or related accounts for personal purchases. (Personal purchases are defined as purchases of goods or services intended for non-work related use or use other than official College business.) Cards are the property of Montgomery College and should be used in accordance with the Purchasing Code of Ethics (see Appendix) and only for College related purchases as defined in this document.

Cardholders must provide unambiguous justification for all transactions placed on the P-Card. Obtain approval of Account Manager for orders or purchases prior to transaction. OBTAINING A PURCHASING CARD After you read this guide and understand the procedures outlined, complete a Purchasing Card Application and Agreement form. Your Primary Account Manager may indicate approval by signing the application. The Primary Account Manager, cardholder, authorized approver, and authorized backup approver should sign the Cardholder Agreement form. It is up to these individuals to carefully read this document and adhere to its stipulations. All requests will be processed through the Office of Procurement. Your signature on the Cardholder Agreement (see Appendix) indicates that you understand the intent of the program and agree to adhere to the guidelines established for the program. You will receive your M&T Bank Purchasing Card upon receipt of a completed application, the signed Agreement to Accept the M&T Bank Visa Purchasing Card, and successful completion of the purchasing card policy training session and quiz. You may begin using it immediately upon activation. As you use the card, please contact your Account Manager or the Office of Procurement if you have questions. TRAINING You will be required to attend an in-person or on-line P-Card policy training. For online training, you will receive instructions on how to complete the P-Card policy training course and assessment quiz. You will need to pass the quiz in order to receive credit for completing the P-Card policy training. All purchasing cards are distributed upon successful completion of the P-Card policy training. When you receive your card, sign the back of the card and always keep it in a secure location. If you choose to keep the card in your wallet along with your personal credit cards, be very careful not to use it for personal transactions. If you choose to keep your Purchasing Card in your office, be sure it is in a secure location. ANNUAL CARDHOLDER CERTIFICATION In an effort to strengthen the College’s purchasing card program, an annual certification of all p-cardholders will be conducted. All individuals (account managers) who approve employee purchasing card purchases will have to annually certify that those cardholders require continued use of their assigned purchasing cards for the upcoming calendar year. In addition, account managers will also verify cardholder spend limits.

Each cardholder will receive an email at the beginning of December with the annual certification form attached. The form will need to be completed, signed by the account manager and cardholder, and returned to the Office of Procurement prior to the College’s


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Winter-break closing date of that year. The completion of the form will certify whether or not a cardholder requires continued use of the purchasing card for the following calendar year. Failure to submit the completed form by the above-referenced deadline may result in the reduction of purchasing cardholder’s spend limit to $1. All other adherences to purchasing card program policies and procedures remain in place.

RECORD RETENTION All records, i.e., receipts, packing slips, sales order slips, etc., pertaining to a purchase are to be retained for a period of five (5) years, via hard or electronic copy. All transactions are subject to audit and as with any charge card; you must retain records for your protection. Failure to maintain proper records is a violation of the Purchasing Card Program policies and procedures. This will result in a minimum penalty of purchasing card suspension and the cardholder’s purchasing card privileges will be revoked. KEEPING PURCHASING CARDS SECURE You are responsible for the security of your card and the transactions made with the card. No one other than the designated cardholder is authorized to use it for any purpose. Always keep purchasing cards and account numbers in a secure place. Each cardholder is directly responsible for the physical security of their card and account information.


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Program Roles and Responsibilities

The Purchasing Card team is a network of people from both M&T Bank and Montgomery College, including the Cardholders, Account Managers, Supervisors, Unit Administrators, and Program Administrator. Together, we work as a team to ensure that the program runs smoothly and adapts to Montgomery College’s changing needs. The following are important duties and responsibilities to be carried out by each Purchasing Card team member:

Card Program Administrators

The College Procurement Officer serves as the official liaison between the College and the Bank for all matters related to the Program. This individual usually serves as the Purchasing Card Program Administrator (Administrator), although any or all of the following administrative responsibilities may be delegated to the Purchasing Card Coordinator. The Administrator reserves the right to withdraw any authority or delegated approval due to non-compliance with applicable rules, regulations, policies, and procedures, or the terms of any conditional approval.

A. Office of Procurement

Responsible for overall planning and administration of the Purchasing Card Program. Determine appropriate spending codes, limits, and levels of reporting. Assist Cardholders and Account Managers in reconciling errors, billing disputes,

unauthorized use, card loss, misplacement, and theft, as necessary. Interface with M&T Bank representatives about Cardholder data and update

Cardholder information. Receive and review M&T Bank transaction reports. Prepare reports about card activity to the Vice President of Finance. Accept new account applications. Approve or reject requests for new Cardholders. Provide training to new Cardholders. Maintain record of Cardholders. Review individual Cardholder activity for compliance with these procedures and Montgomery

College policies and procedures. Notify Cardholders of appearances of noncompliance.

B. Accounts Payable, Office of Business Services

Receive invoice from M&T Bank. Electronically receive monthly expense reports from Cardholders Verify accuracy of budget account allocations on expense reports. Reconcile transactions to unit accounts through export of transaction data from CentreSuite. Issue payment to M&T Bank by the payment due date

C. Auditor, Office of Management and Budget

Review Cardholder transactions for compliance with the Purchasing Card Program procedures and Montgomery College policies and procedures.

Report discrepancies and/or noncompliance with the Purchasing Card Program to the Senior Vice President for Administrative and Fiscal Services.


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Program Roles and Responsibilities ~Continued~

D. Unit Administrator

Approve purchases or orders for Account Managers who are also Cardholders. Receive notification of Cardholder violations of Purchasing Card use and contact the

Procurement Office immediately.

Account Manager and Supervisor Roles in Delegated Purchasing

Approval Officials

The Purchasing Card program delegates both authority and responsibility for small dollar purchases to staff in individual departments or business units. It is the respective dean, chair, director, account manager, or other supervisor who holds the overall responsibility for ensuring that cardholder expenses are authorized, are comply with policies and procedures, and serve a legitimate business purpose. Successful delegated purchasing requires oversight by both the account manager and supervisor. The roles of the account manager and supervisor are described below:

A. Account Manager The Account Manager is a faculty/staff employee who is directly responsible for the

fiscal management of one or more College accounts, regardless of the fund source. Account managers are also responsible for maintaining budgetary control and are

held accountable for all expenditures in his or her department. An Account Manager signature must appear on all invoices, purchase requisitions,

and/or direct pay requests as authorization for the disbursement of funds. Likewise, account managers must authorize P-Card expenditures by the 10th of each month through the electronic approval application in CentreSuite.

The Account Manager is only allowed to approve expense reports for up to seven (7) cardholders.

In addition to the authorization of expenditures, expense report approval in CentreSuite is required in order to ensure that each transaction is posted to the accurate general ledger account in Banner. During the online expense report approval process, the approver may edit the budget account allocations before they post to Banner general ledger accounts.

While it is not necessary for the approver to be the cardholder’s supervisor, the approver should be in a position of authority relative to the Cardholder, or not directly supervised by the cardholder.

In the planned absence of the approver, an alternate account manager may approve expense reports for assigned cardholders during the absence. The alternate Account Manager should be designated at the time a P-Card application is submitted.

The Account Manager is authorized to spend funds appropriated to his or her department up to the approved budget limit; therefore, it is their responsibility to ensure that total P-Card expenditures do not exceed stated budget limits.

To this end, the Account Manager should keep in mind that P-Card expenditures are posted to Banner departmental accounts approximately 21 days after the close of the


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billing cycle. For example, a P-Card transaction that is posted to the M&T cardholder’s account on January 4th will not appear in the Banner departmental account until approximately February 23rd.

B. Supervisor

The cardholder’s supervisor is responsible for ensuring that all P-Card transactions are within the acceptable use limits described in the P-Card User’s Guide and that the purchasing activity of the cardholder offers overall support of the College’s mission.

The supervisor may or may not be the Cardholder’s approver (account manager). Supervisors are responsible for monthly reviews of all required P-Card documents.

These documents include all transaction receipts, the transaction log, and the printed expense report of each cardholder within their unit.

The Supervisor must ensure compliance with P-Card policies and verify that Cardholders are maintaining adequate records.

It is highly recommended that the supervisor sign the cardholder transaction log as verification that the cardholder transaction activity has been reviewed and is in compliance with the program guidelines.

If the supervisor discovers that a cardholder has transaction activity that is not in line with the policy set forth in the P-Card User’s Guide, they are required to immediately notify the cardholder and hold them personally accountable for the transaction(s).

In addition, the supervisor must apprise the Procurement Office of the situation as soon as possible to discuss intended corrective action and coordinate efforts to prevent future inappropriate P-Card activity by the cardholder.

If the cardholder, supervisor, or account manager finds that there have been fraudulent charges placed on a P-Card, the cardholder should notify M&T Bank to cancel the card immediately. The Procurement Office should also be notified right away to coordinate appropriate legal action, if necessary.

If a cardholder is terminated from the College, the Procurement Office, Purchasing Card Program Administrator, should be notified immediately by the cardholder’s supervisor to terminate the account with M&T Bank.

When it is expected that a cardholder will be out of the office for an extended period of time, the cardholder’s supervisor should notify the Procurement Office, and/or the Purchasing Card Program Administrator to eliminate potential purchasing liability on the card. For example, an employee on an extended vacation, administrative leave, or sabbatical should not have a need for P-Card purchases and should have their card limit reduced to $1 for the relevant time frame.

Cardholders and Related Account Users

All program participants are de facto purchasing agents for Montgomery College and their individual employers. Accordingly, all participants must have a minimum understanding of procurement card rules and regulations as contained in the Montgomery College Procurement Card Users Guide.


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A. Individual Card Holders

Maintain card security to prevent unauthorized charges against the account. Obtain approval of Account Manager for orders or purchases prior to transaction. Purchase supplies for College-related business. Notify suppliers of the College sales tax exempt number. Obtain a receipt at the point of purchase and verify it for accuracy. Retain all original

receipts and Visa charge slips for your records and for auditing purposes. Keep a monthly Purchasing Transaction Log of card purchases. Call M&T Bank Customer Service immediately regarding lost or stolen cards. Notify M&T Bank Customer Service of any billing discrepancies that cannot be

resolved with the supplier. M&T Bank will place these charges in dispute. Reconcile and forward the Monthly Expense Report, Transaction Log, and all

receipts/charge slips to the Account Manager for review. Utilize the web-based cardholder account maintenance program, CentreSuite, to

reconcile and allocate all transactions placed on the P-Card. Notify the Office of Procurement and Account Manager via email of name,

address, and division/department changes or separations. Use the Purchasing Card in accordance with Montgomery College policies and

procedures. Be liable for any charges in violation of these procedures and Montgomery College

policies and procedures.

Use of the Card and Related Accounts

All purchases made through the program must be for official College business. When plastic cards are issued, only the employee whose name appears on the face of the P- Card is authorized to initiate transactions with the card. Use of the card by any other person is considered misuse of the card, even if the purchase is for legitimate College business. Only individuals identified as account users or custodians may use the accounts. Use of any P-Card program accounts for personal purchases is strictly prohibited and will result in disciplinary action, including termination of employment and criminal prosecution.


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Purchasing Card Purchasing Guidelines

• Decide what you need to purchase and obtain approval from your unit Account Manager. This approval should be obtained either verbally or in writing, depending on your unit’s departmental controls. ALL PURCHASE TRANSACTIONS REQUIRE PRE-APPROVAL.

• Contact the supplier from whom you want to purchase the item (phone, visit, fax, mail, or Internet).

• Advise supplier of your tax-exempt status and offer the College tax-exempt ID number. This number is printed on the purchasing card. A copy of the tax-exempt certificate is attached for your use (see Appendix).

• Give the supplier your Purchasing Card number. • Make sure to note your office location as the Ship to address. For P-Card address

verification, the billing address on file is 9221 Corporate Blvd, Rockville, Maryland 20850. P-Card invoices, bills, receipts, etc. should be mailed to your office address. Do not use the Accounts Payable address as the billing address as this may result in a duplicate payment to the vendor.

• Orders that are not picked up in person or delivered directly to your office may be received in Central Receiving. (NOTE: Purchases placed on the College P-Card must always be shipped to a College address. Do not ship items ordered to your home. It is recommended that orders be shipped to Central Receiving at 7602 Standish Place, Rockville, MD 20855. To ensure that you receive your order, the shipping label must include:

a. Cardholder name b. Department Name c. Department Address

ORDERS MAY BE RETURNED TO SENDER IF PACKAGES ARE NOT PROPERLY LABELED.

• Log your purchase on the Purchasing Card Transaction Log (see Appendix). • Monitor the delivery of your purchased item. • Make sure you obtain a receipt and/or packing slip for all purchased items. If cardholder

does not obtain, or loses original purchase receipt, the Missing Receipt form must be completed and submitted accordingly. Failure to complete and submit Missing Receipt form may result in the temporary suspension or revocation or purchasing card.

• Once the billing cycle is completed on the last day of the month, you will receive an email from M&T Bank indicating that your statement is available online. You have until the 10th of the month to reconcile your transactions and create an expense report.

• Returns, Damaged Goods, Credits – If goods purchased with the P-Card need to be returned the cardholder should work directly with the vendor. Many vendors require you to obtain a “Return Authorization Number” before they will accept a return. Always retain the original packaging until you are certain you are going to keep the goods. In some cases there may be a restocking fee. If the vendor is responsible you are not responsible for this fee.

ALWAYS OBTAIN A RECEIPT & PACKING SLIP!


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Purchasing Card Procedures for Grant Funded Purchases The College is required to check the federal and state debarment status of companies for which grant funds are being used to purchase commodities or services. Prior to placing P-Card orders for grant-funded requests with a particular company you have to go to two websites, Maryland State Vendor Debarment Link, and Federal Government Vendor Debarment Link. Do a search for the company you want to make the purchase. If the company is listed as “Excluded”, you are not allowed to purchase from them, and you will have to choose another supplier. If nothing comes up from the search results, just print out the page and attach it to all of the documents pertaining to the purchase.

The links are noted below:

•Go to Maryland State Vendor Debarment Link: http://bpw.maryland.gov/Pages/Debarments.aspx

• Click on “Debarments”, and print out results • If company is listed, order CANNOT be placed with them. • For auditing purposes, printed results must be kept on file

•Go to Federal Government Vendor Debarment Link: https://www.sam.gov/SAM/

• Click on “Search Records” • Enter vendor name to which order is being placed, and select the “Search” button

• If company is listed, click on “View Details” for further information. If company is listed as “Excluded,” the order CANNOT be placed with them.

• Results should be printed out • For auditing purposes, printed results must be kept on file

Debarment checks do not apply to Foundation Accounts starting with 26XXXX

When using the P-Card for a grant purchase, the cardholder is responsible for ensuring that all transactions meet the requirements and regulations of that specific grant.

http://bpw.maryland.gov/Pages/Debarments.aspx

https://www.sam.gov/SAM/


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Use of Purchasing Card

The P-Card can be used for official purchase of supplies, materials, and equipment. All purchases must be made in accordance with Montgomery College policies and procedures set forth in this user’s guide.

A. Limits

The Office of Procurement determines spending limits depending upon unit needs and in accordance with College Policy and Procedures. If you find over time that your credit limit is too low to accommodate your monthly requirements, please contact your Primary Account Manager to re-evaluate your limit. If it is agreed that your limit should be increased, the Primary Account Manager should contact the Director of Procurement for approval. If approved, you will be notified when the increase becomes effective.

Most Purchasing Cards have a $5,000 monthly credit limit unless a lower or higher limit has been established by the cardholders Department Head and the Director of Procurement. The per transaction limit for P-Card purchases is $4,999. Under no circumstances may the cardholder split transactions in order to circumvent the per transaction limit! This will result in a minimum penalty of Purchasing Card suspension. If transaction splitting is repeated, the cardholder’s Purchasing Card privileges will be revoked.

B. Catering services for College-related business events

• Catering services from a restaurant or licensed catering company of choice is now an option. Metz Culinary Management is still an option, but you can select catering services outside of Metz Culinary Management.

• The $4,999 per transaction limit for food/catering services remains in place. Online requisitions are still required for food/catering requests of $4,999 or more.

• External users of College facilities are still required to use Metz Culinary Management for all catering needs.

Other Allowable Purchases for College-related business

• Printing and copying services • Promotional Items (cups, pens, etc.) • Film and film processing • Grocery store items and refreshments • Magazine Subscriptions and Memberships(*Please do not sign up for auto-renewal) • Office Supplies(Must be purchased from the College’s office supply contractor) • Shipping Charges (US Postal Service, Fed Ex, UPS, etc.) • Application fees for professional tests, licenses, permits, except where EAP funds are utilized • Online professional training, classes and workshops, except where EAP funds are utilized • Registration for professional conferences and seminars, except where EAP funds are utilized, or

if registration is in conjunction with hotel stay (card will be rejected at hotels) If you experience any problems in this area contact the procurement office for assistance.


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Use of Purchasing Card

~Continued~

C. Prohibited Purchases • Refreshment/Food

– Alcoholic beverages – Water Service and Delivery where a contract is required (Stand Alone Coolers)

• Gifts/Non-College Related Business

– Gifts of sentiment or employee-related events (ex. Flowers, balloons, or gifts for Administrative Professionals Day, birthdays, retirement, office parties, etc.)

– Gift cards, gift certificates, or cash cards (credit cards that are used like cash) – Gifts or giveaways for students and staff

• Travel/Entertainment – Gasoline – Travel and entertainment expenses (this includes but not limited to: airfare,

cabs, car rentals, boats, buses, trains, parking fees, road tolls, hotel/motel fees- including room rentals for conferences, meals in restaurants/hotels, show tickets, etc.)

– Traveler’s checks • Services

– Annual Maintenance Contracts – Capital Projects for Construction and Building Roads – Consulting Services – Items that require installation or assembly (Central Facilities cannot assume

responsibility for the installation or assembly of any items purchased with the P-Card such as furniture, shelving, etc.)

– Service transactions (ex. Delivery, maintenance, office repairs or other types of services, unless otherwise specified elsewhere in this document)

– Utilities – Equipment and space rentals

• Personal Uses – Cash Advances are strictly prohibited – Tuition Reimbursement – Personal use (Items/services for non-College related purposes)

• Technology – Cell Phones and/or service, cell phone enabled devices (IPhones, Droids, etc.) – Computer hardware, software, and related components (Computers, tablets,

printers, scanners, IPads, IPods, Kindles, etc.) • Other

– Capital Equipment – Furniture – Sponsorships – Purchases delivered to non-College addresses – Purchases not related to College business – Radioactive material – Splitting of purchases to avoid or circumvent the $4,999 transaction limit


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Use of Purchasing Card ~Continued~

• The listing of acceptable and unacceptable uses may be modified from time to time at the sole

discretion of the Office of Procurement. • Exceptions to the list may be granted on an individual basis. • If an exception is made, be sure to retain a copy of the email authorization from the

Procurement office for the transaction. *Hardware and software requests need to be made through OIT (Office of Information Technology). Please visit their website for more information. OIT assures that technology assets meet IT standards for quality and reliability, are supported by OIT technical staff, and are inventoried for future replacement **For proper procedures regarding reimbursement for eligible travel and related expenditures please visit the Accounts Payable website at www.montgomerycollege.edu/Departments/obs/ ***For proper procedures regarding tuition reimbursement please contact Human Resources. NOTE: If you are in doubt as to whether or not your intended purchase is acceptable, please contact the Procurement Office ([email protected]) or ([email protected]).

http://www.montgomerycollege.edu/Departments/obs/

mailto:[email protected]



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Hazardous Materials

The P-Card can be used for the purchase of some hazardous materials that are considered departmental supplies. The Environmental Safety office maintains campus wide chemical inventories and Material Safety Data Sheets in a central database. Similar recordkeeping is also required at the departmental level. Occupational safety regulations and local emergency planning laws require that departmental supervisors regularly update chemical inventories and Material Safety Data Sheets.

To assist in the process, Cardholders ordering hazardous materials via the P-card must follow the specific procedures that are bulleted below. Failure to follow appropriate procedures may result in P-Card suspension or cancellation.

• The Environmental Safety Office must be notified prior to purchasing hazardous materials,

if the department has never kept an inventory or if the chemical is new to the department. These include orders made in person, by phone, Internet, mail, etc.

• When orders for hazardous materials are received, associated Material Safety Data

Sheets (MSDS) must be updated in the department’s binder and a copy of the MSDS must be sent to the Environmental Safety office along with the form for “Chemical or Battery Purchase Record & MSDS” (see appendix).

• The purchase of radioactive materials is not permitted on P-Cards. Radioactive

materials require permits and additional safety considerations and must not be purchased without prior approval from Environmental Safety.

Hazardous Materials - Any chemical, or commercial chemical product that, because of its quantity, concentration, or physical, chemical, or biological characteristics, may pose a hazard to human health or the environment. Employees must review and apply the personal protective equipment and other information located in the Material Safety Data Sheet, prior to using any chemical. Items that may be flammable, corrosive, reactive or toxic are considered hazardous. If in doubt, contact the Environmental Safety Manager at 240-567-4308 regarding this policy.

Examples- Chemistry & biology lab supplies, artist’s supplies, cleaning products, solvents, pesticides, paints, spray cans, car batteries, anti-freeze, pool chemicals, and gas cylinders.

Environmental Safety Office www.montgomerycollege.edu/Departments/envsaf/

240-567-4308

http://www.montgomerycollege.edu/Departments/envsaf/


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Supplier Information

A. Suppliers You may use your purchasing card with any supplier who accepts Visa® Cards.

B. Sales Tax Exemption 1. All purchases made with the Purchasing Card are sales tax-exempt within the state of

Maryland. The tax-exempt number is identified on the card. All in state and some out-of-state vendors honor this exemption. Cardholders must present the Department of R e v e n u e Sales and Use Tax Exemption Form, to merchants upon request.

2. Cardholders are responsible for ensuring that merchants do not charge tax. If taxes are charged, the cardholder must contact the merchant to obtain a credit to the account, or the Cardholder will be requested to make payment for any sales tax charged to the College.

NOTE: Providing the sales tax exempt number to the supplier at the time of purchase is the responsibility of the Cardholder. If requested by the vendor, a copy of the College’s tax- exempt certificate may be provided. Once the transaction is completed, make sure to check your receipt to verify that you have not been charged tax.

Reimbursement Process Cardholder Reimbursement Instructions

1) Send a note of explanation by email to Lisa Dyer ([email protected]) and cc your supervisor and approver. 2) Deposit the reimbursement to the College at your nearest College Cashier’s Office. Deposit the funds into the same College budget account that is used on your expense report. 3) Keep the original receipt from the Cashier with your P-Card records. 4) Send a copy of the cashier receipt along with a copy of the vendor receipt (either by email or regular mail) to the Procurement Office, Lisa Dyer.

When completing your expense report allocate the expense as you normally would, but include a detailed note in the comment/note/description section if the sales tax will be credited by the supplier or if it will be paid by the cardholder.

C. Merchant Category Classification (MCC) Codes & Declined Purchases

As suppliers become Visa-capable, they are assigned a four-digit code based on the type of goods or service that merchant or vendor typically provides. These codes are known as their Merchant Category Classification (MCC). Montgomery College uses the Merchant Category Classification code to block specific supplier purchases by Cardholders (e.g., airlines, travel agencies, restaurants, computer supply vendors, etc.). While it is not a fail-safe protection against unauthorized use of the card and related accounts, blocking certain MCC’s does provide a measure of protection against unauthorized or prohibited purchases. MCC blocks may vary from one individual Cardholder to the next. If you experience a decline for a purchase you would typically be permitted to make, contact the Procurement Office immediately. A member of the Procurement staff will assist you in order to meet your purchasing needs. If the MCC code that is causing the decline on your P-Card cannot be overridden, you will be instructed as to what steps to take to obtain the item(s) you need to purchase.



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Statement Review Process and Expense Report Submission

STATEMENTS

M&T Bank issues an itemized listing of purchases made for each billing cycle (calendar month) on the Purchasing Cards. The statement details purchases and posting dates, supplier names and locations, reference numbers, and fees. Cardholders should review their statements for accuracy and completeness. Statements will not be mailed to the cardholder. They may be retrieved from the website, www.centresuite.com. Statements are available within 24 hours after the close of the billing cycle. Statement Retrieval • Before you create the monthly expense report, you should view the monthly statement

online and verify that the statement activity total equals the expense report total for the monthly billing cycle.

• To view your statement online, log onto the CentreSuite website (www.centresuite.com) and click on View Last Statement under the View Account Details section.

• (Approvers who are also Cardholders/Cardholders with multiple accounts) Under the View Account Details section, select the correct account from the dropdown box under Select an Account. Then click on View Last Statement.

• Click or open the PDF file. • Once your statement appears in a separate, PDF window, you can save, print, or note the

activity total for comparison with your expense report. EXPENSE REPORT Each cardholder is responsible for creating a monthly expense report online in CentreSuite. The expense report serves several purposes: 1. It allows the cardholder to allocate each transaction to the appropriate College budget

account. 2. It provides an item description and business purpose when the cardholder enters that

information in the required description field. 3. It combines M&T Bank transaction data and Montgomery College budget account

allocation data, and notes into one document. Once the expense report is completed, it must be electronically submitted to the

cardholder’s supervisor for approval. The supervisor (Account Manager) has the ability to edit the budget account allocations, if necessary. Once the supervisor has approved and electronically submitted the expense report, it is automatically forwarded to Accounts Payable for final reconciliation and exported to the College financial system, Banner.

The end of the billing cycle is the last day of each month. Your efforts to expedite the statement reconciliation process are greatly appreciated so that Accounts Payable may make timely payments to the bank. This is of the utmost importance to the integrity of the system. Electronically approved expense reports are due to Accounts Payable by the 10th of the following month. If it is noted that your expense report is not electronically approved online

http://www.centresuite.com/



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Statement Review Process and Expense

Report Submission ~Continued~

by the 10th, your spending limit will be reduced to $1 for the next billing cycle until the expense report has been submitted and approved. When Accounts Payable receives your expense report, your transaction limit will be reinstated for the next billing cycle. If this is a repeated occurrence, your P-Card privileges risk being suspended or revoked at the discretion of the Program Administrator.


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CentreSuite Expense Reporting

To create and submit your expense report online, follow these steps:

1. Go to the CentreSuite website login page: www.centresuite.com 2. Under the My Tasks section, click, Create Expense Report 3. Fill in the two required fields:

a. Expense Report Name – Name report for desired billing cycle and/or approver

b. Date Range – Select Last Month and range will auto populate with first and last day of last month

4. Click, Next (selected transactions will appear). Click, next again. 5. Review list of transactions. If all transactions that appear are appropriate for this

expense report, proceed with allocations. If any transactions appear on the expense report that should not be placed in this particular expense report, click on the circled minus sign to delete the transaction(s) you wish to remove.

6. Verify and/or edit account information for each transaction. (Click inside the account number field to be changed and enter in the correct account number.) Check to ensure each field is populated with correct, valid Banner account numbers for your department.

7. Enter item description and business purpose in Description field (NOTE: This field is required and will only accept numbers, letters, and spaces – NO periods, commas, dashes, etc. are permitted in this field.).

8. Go to bottom of page and click Submit. 9. If expense report information is complete, a box will appear with the names of

approvers listed for your account. Select the approver you wish to submit your expense report to and click, Submit.

10. If expense report information is incomplete, or contains invalid data, you will be prompted to make corrections before you may submit the expense report.

11. Once the expense report has been approved you should receive email notification from CentreSuite.

12. To print the expense report for your records, go to the My Tasks section and click, Recently Approved. Select the detail icon (ellipsis) preceding the expense report that you wish to print. Go to the bottom of page and click on the Print Expense Report button. Click or open the PDF file, and then go to File and then print. Keep the copy for your records. (NOTE: Going back into the expense report and printing it AFTER it’s been submitted and approved will provide you with the date and time it was submitted and approved on the printed report.)

Locked Out? Lost Expense Report? No Transactions Show Up? Other Questions or CentreSuite Help?

Call Lisa Dyer at ext. 75241 or Cherree Adams at ext. 75285

M& T Bank Customer Service can also provide assistance at 1-800-443-8671. When prompted please select option 4.

or visit the Montgomery College Procurement Website @ www.montgomerycollege.edu/procure under Quick Links, then click on Purchasing Card.



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Record Retention Requirements Each Cardholder is required to maintain records and original receipts relating to all individual purchases. These records must be maintained for a period of (5) five years for auditing purposes (via hard or electronic copy). Your records must include (1) one copy of the monthly bank statement with the Account Manager’s signature, or approved expense report; (2) all original receipts associated with a statement; (3) the Purchasing Transaction Log; (4) the M&T Bank Purchasing Cardholder Dispute Form for any disputed items associated with the statement, and (5) Debarment check results if using grant funds.

Receipts Always maintain the original receipt with your records. When ordering items via the Internet, phone, mail, or fax, be sure to specifically request that a receipt be included in the package. This receipt is the only original documentation specifying whether or not sales tax has been paid against the purchase. If the supplier will not include a receipt with the parcel, please ask them to mail the receipt separately, directly to you at your campus location. Be certain they do not mail the receipt to the Accounts Payable Office at 9221 Corporate Blvd, Rockville, MD 20850. Missing Receipts If cardholder does not obtain, or loses original purchase receipt, the Missing Receipt form must be completed and submitted accordingly. Failure to complete and submit Missing Receipt form may result in the temporary suspension or revocation or purchasing card. Purchasing Card Transaction Log The Purchasing Card Transaction Log is a simple, paper-based listing of monthly purchases. It is an ongoing record of information about the transactions made on your card. The purpose of the log is to provide a backup list of transactions and assist in reconciliation. Electronic version is available upon request. Individual receipts typically itemize merchandise purchased. The log allows management to review the types of goods and services purchased on the card and determine where the card is being used. It also provides a record of activity assisting with the reconciliation of your monthly expense report. In addition, the receipts retained in conjunction with the log provide the documentation necessary should there be a sales tax audit. Always obtain a receipt when using the Purchasing Card. In the log, record the dates of

the transaction, the name of the supplier, identify the merchandise purchased, the dollar value of the sale, and sales tax (if any).

In addition, provide a notation as to the justification for use of College funds. For example, if you purchase a platter of food, indicate what College-wide function this purchase will support.

A separate line item is required for each purchase. Indicate if the order was placed via phone, mail or in person.

This log is the record against which you will reconcile your monthly expense report. Please retain this document for your records.


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Additional P-Card Information

CARD RENEWAL P-Cards are automatically renewed every two years. The Office of Procurement will insure that all cards are re-issued prior to their scheduled expiration dates. In order to be eligible to receive a new card Cardholders will be required to complete the P-Card Policy and Procedures training as well as successfully pass an assessment quiz. INACTIVE CARD The Purchasing card teams regularly reviews P-card data to check for P-card inactivity. A P-card account is considered inactive when the card hasn’t been used within 6 months. In order to limit liability and potential fraudulent use, inactive accountholders will be contacted to determine whether their card should be cancelled. In order to maintain the security of the program, accounts that are inactive for longer than 12 months may be closed without notice. Once an account is closed, the cardholder will need to go through the application process again to receive a new a card.

SURRENDER OF CARD Resignation or Separation from the College P-Cards are the property of M&T Bank and must be surrendered immediately upon employee resignation or separation from the College. The cardholder is required to have the Procurement Office verify that the P-Card has been returned and indicate this information on the Human Resources “Termination Check-Out Form.” The Account Manager must notify the Office of Procurement immediately when a cardholder has left their unit.

Misuse or Abuse of Card Privileges Improper use of the P-Card can be considered misappropriation of Montgomery College funds. This may result in disciplinary action, up to and including termination of employment. Improper card use will result in the minimum penalty of P-Card cancellation!

TROUBLESHOOTING Lost/stolen cards It is the responsibility of the cardholder to report the loss of a P-Card immediately to M&T Bank Customer Service at 800-443-8671. (Any charges incurred on a stolen or lost card, where the actual card was being used to make purchases, are not disputable or reimbursable to the cardholder if the charges are incurred prior to bank notification that the card is lost or stolen. After the card is reported stolen, the cardholder is protected and cannot be held accountable for charges incurred on the lost or stolen card from that point forward. Thus, any fraudulent charges made on a stolen or lost card prior to notifying the bank is not disputable and are the responsibility of Montgomery College and/or the cardholder).

The cardholder must also immediately phone and report the lost or stolen card to the Procurement Office Purchasing Card Coordinator at 240-567-5241.


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~Continued~ Manual Authorization If you experience a declined transaction, you can call M&T Bank Customer Service immediately while at the supplier, using the 1-800 number on the back of the card. If the decline is due to a blocked code or a charge exceeding a single-transaction limit or monthly credit limit, contact the Purchasing Card Coordinator at (240) 567-5241 or any of the other Procurement office numbers listed in the contact information section. A member of the Procurement staff will instruct you on what steps to take to request verbal or written approval, if possible, for a particular transaction. With proper approval, M&T Bank will authorize the transaction.

DISPUTE PROCESS Disputes/unauthorized charges You can dispute an unauthorized charge that is posted on your Monthly Reconciliation Statement (MRS). If you disagree with a charge that is posted on your MRS, Visa regulations require that you notify M&T Bank in writing within 60 days after the statement date.

Call Customer Service if you cannot resolve the dispute with the supplier and M&T

Bank will place the charge in dispute. Cardholder dispute process

Some examples of instances that may prompt a dispute are; goods lost in transit from the supplier to the Cardholder, charges posted incorrectly or on the wrong statement, goods returned or damaged, and receipt of an incorrect item or quantity. The Cardholder should:

1. Note discrepancies or errors on the statement. 2. Attempt to resolve the problem by contacting the supplier. 3. If the problem is resolved with the supplier, verify the correction on the next monthly

statement, and note the resolution on the Purchasing Transaction Log. 4. If the problem cannot be resolved with the supplier, contact M&T Bank within sixty (60) days of the statement date. 5. M&T Bank places account in dispute until problem is resolved. *Please note that disputed items still need to be included in the cardholder expense report and allocated to a budget. Once a dispute is resolved and a credit is issued, it can then be included in that month’s expense report and allocated to the same account of the original charge.

NOTE: When P-Card accounts are set up with M&T Bank, the College ID number is used in place of the social security number. When contacting M&T Bank, use your College ID number when prompted to provide your SSN. Replace the “M” with a zero when reciting the number to the customer service representative (the M&T system does not allow for an alpha character in this field).

M& T Customer Service: 1-800-443-8671


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~Continued~ M&T Bank ▬ Customer Service Department

The Customer Service Department at M&T Bank provides account information to Cardholders upon verification of personal information. Customer Service Representatives can assist with the following:

General inquiry • Account Information (balance, status, etc.)

• Disputing an unauthorized charge/Dispute Status

• Card activation

• Filing a lost/stolen card report

• CentreSuite

• Transaction Information

Montgomery College ▬ Office of Procurement To ensure maximum customer service to College Cardholders, the following maintenance functions are coordinated through the Office of Procurement:

Montgomery College ▬ Office of Procurement To ensure maximum customer service to College Cardholders, the following maintenance functions are coordinated through the Office of Procurement:

New Account setup Account closure Account code maintenance Spending limit increases/exceptions Cardholder Account Changes Manual overrides Account Information (balance, status, transactions) CentreSuite

240-567-5292 - Procurement Office 240-567-5285 - Cherree Adams, Purchasing Card Program Administrator 240-567-5241- Lisa Dyer, Purchasing Card Coordinator


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APPENDIX

Code of Ethics

Chemical or Battery Purchase Record & MSDS

M&T Bank Visa Cardholder Agreement

Montgomery College Purchasing Card Transaction Log

Montgomery College Sales and Use Tax Exemption Certificate Debarment Check Instructions P-Card Missing Receipt Form Keeping Your Card Safe - Tips

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CODE OF ETHICS Office of Procurement

Montgomery College

1. To consider the objectives and policies of Montgomery College.

2. To strive to obtain the maximum ultimate value of each dollar of expenditure.

3. To cooperate with trade and industrial associations, and governmental and private agencies engaged in the promotion and development of sound business methods.

4. To demand honesty in sales representation whether offered through the medium of an oral or

written statement, an advertisement, or a sample of the product.

5. To decline personal gifts or gratuities from any present or would-be supplier.

6. To grant all competitive bidders equal consideration; to regard each transaction on its own merits; and to foster and to promote fair, ethical and legal trade practices.

7. To use for competitive purchasing purposes, only with consent, original ideas and designs

devised by one vendor.

8. To accord a prompt and courteous reception as conditions permit to all who call on legitimate business missions.

9. To avoid outside interests that would create a conflict of interest.

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CHEMICAL, CHEMICAL-CONTAINING PRODUCT, OR BATTERY PURCHASE RECORD & MSDS

Campus: Purchase/Received Date: __________

Person in Charge of Material: ______________ Storage Location*: _____________________

Material Name or Kit Name: Catalog No. /Product Code: _____________

Vendor: Manufacturer: ____________________

Your MSDS / Material ID*:

Manufacturer on MSDS (if different): ___________________ Electronic MSDS sent to ES:

Container Information: (If material is a kit, begin with the kit, then list all chemicals included in the kit separately.)

Cat. No., or Kit Component ID and Name

Container Type (if “Other,” describe in Comments)

Container Size (weight or volume of contents)

Quantity (No. of containers of this type and size)

Your Material or MSDS ID (*if different from above)

Comments**

Bag

Bag

Bag

Bag

Bag

Bag

Bag

Bag

Bag

Bag

**Describe “Other” under Container Type. If you split an order between multiple locations, supervisors, etc., use a separate row for each container where the storage information has changed and enter the appropriate location, etc. here. Use this space for any additional information you believe would be helpful.

Attach this form to the MSDS for the material you have added to your inventory. Send it to Sharmila Pradhan, Environmental Safety in Central Facilities, 40WG. If you have any questions, contact Sharmila by email or phone (x74308).


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Montgomery College Purchasing Card Program Users Guide _________________________________________________________________________

Agreement to Accept the

Visa® Purchasing Card

The M&T Bank Visa® Purchasing Card represents Montgomery College’s trust in you. You are empowered as a responsible agent to safeguard Montgomery College assets. Your signature below is verification that you have read the P-Card User’s Guide and agree to comply with it as well as the following responsibilities.

1. I understand the purchasing card is for Montgomery College-approved purchases only, and I agree that, under no circumstances, will I use the Montgomery College purchasing card to make personal or non-work related purchases for others or myself.

2. If the card is lost or stolen, I will immediately notify M&T Bank by telephone (800-443-8671) AND will confirm the telephone call by email to the Purchasing Card Coordinator, Lisa Dyer ([email protected]).

3. I agree to surrender the card immediately upon termination of employment, whether for retirement, voluntary or involuntary reasons.

4. The purchasing card is issued in my name. I will not allow any other person to use the card. I am responsible for any and all charges against the card.

5. I will avoid “conflict of interest” situations and understand that, in accordance with the Board of Trustees Policy and Procedures, and the National Institute of Government Purchasing Code of Ethics, I will not accept gifts or favors from vendors.

6. As the card is Montgomery College property, I understand that I may be periodically required to comply with internal control procedures designed to protect Montgomery College assets. This may include being asked to produce the card to validate its existence and account number. I may also be asked to produce receipts, statements, and occasionally products purchased, as requested in order to comply with audit requirements.

7. I understand that pre-approval is required by an account manager for all transactions on the Purchasing Card and that I must follow purchasing procedures in place in my department. The method of pre-approval is up to the discretion of the departmental account manager; however, it is required prior to the actual purchase transaction.

8. I am aware that purchasing card transactions are NOT encumbered in Banner. I am responsible to assure that the budgetary funds are available prior to using the card and that it is critical to keep tabs on spending levels. Cardholder spending over the set budget limits will be the responsibility of the department.

9. I will receive a Monthly Reconciliation Statement, which will report all activity during the statement period. Since I am responsible for all charges (but not for payment) on the card, I will resolve any discrepancies by either contacting the supplier or the bank.

10. The charges made against my card are automatically assigned by default to the budget account assigned to the card as specified by management. This code cannot be changed without management involvement. When changed, the new accounting code will not affect any charges made prior to the change, but will affect future charges.

11. I understand the M&T Bank Purchasing Card is not necessarily provided to all employees. Assignment is based on my need to purchase materials for the College. My card may be revoked based on change of assignment or location. I understand that the card is not an entitlement nor reflective of title or position.


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12. I agree that I will not request or receive cash from suppliers as a result of exchanges, returns, or rebates.

13. I understand that, in addition to the policy and procedures in the P-Card User’s Guide, the following types of purchase transactions are NOT allowed on the Montgomery College Purchasing Card:

a. Travel and/or expense related transactions (to include but not limited to purchase of transportation; such as, Metro fare cards, bus tickets, airport transportation, vehicle rentals; hotels; or meals at restaurants)

b. Service related transactions (to include but not limited to the delivery of water for departmental water cooler, repairs of any kind, installations of any type, or delivery of food items)

c. Gift cards from ANY vendor

14. I understand that I am bound by Montgomery College Board of Trustees Policy and Procedures which specifies that any single purchase between $10,001 and $25,000 requires three quotes or a sole source justification. In accordance with stated policy, as a Purchasing Cardholder, I understand that I may not compound purchases to avoid adherence to this stipulation.

15. Improper use of this card can be considered misappropriation of Montgomery College funds. This may result in disciplinary action, up to and including termination of employment.

16. I have read the above instructions and I understand the conditions of this agreement.

__________________________________ _________________________________

Employee’s Printed Name Employee’s Signature

__________________________________ _________________________________

Approving Account Manager’s Printed Name Primary Account Manager’s Signature

__________________________________ _________________________________

Backup Approving Acct Mgr. -Name Backup Approving Acct Mgr. -Signature

__________________________________ _________________________________

Department Head/Dean-Printed Name Department Head/Dean-Signature

__________________________________

Date

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Available online on @Montgomery College Procurement Website

@ www.montgomerycollege.edu/procure under Quick Links, click on Forms

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Montgomery College

Tax Exemption Certificate - Number 30001235

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PURCHASING CARD MISSING RECEIPT FORM

Date: ___________________ Department: _______________________________

Cardholder Name: _______________________________________________________

Vendor: _______________________________________________________________

Vendor Location: _______________________________________________________

Date of Purchase: ________________________________________________________

Purchased Item Description Qty. Unit Price Extended Price

Grand Total:

Cardholder Signature and Date: _____________________________________________

Supervisor Signature and Date: ____________________________________________

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Keeping Your Card Safe - Tips

Don't give out your account number over the phone unless you initiate the call and you know the company is reputable. Never give your credit card information out to anyone who calls you

Never respond to emails that request you provide your credit or debit card info via email -- and don't ever respond to emails that ask you to go to a website to verify personal (and credit card) information. These are called 'phishing' scams

Never provide your credit card information on a website that is not a secure site. A website is secure if it has “https:” in the URL and the lock in the bottom right corner of the browser window

Sign your credit card as soon as you receive it Never leave your cards or receipts lying around Shield your card number so that others around you can't copy it or capture it on

a cell phone or other camera Treat your credit card bill like your checking account -- reconcile it monthly. Save

your receipts. You can also log into your account online for real time transactions If you find any charges that you don't recognize -- report these charges promptly

******* End of P-Card User’s Guide *******

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