District Issued Credit Cards

11/13/24 Training Session

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Topics

• General Information
• How to access credit card info – Setting up Online Access - Alex
• How to reconcile your monthly statement – Reconciling you Cal Card – Alex
• What happens if… - three strike rule
• Restricted Merchants and Types of Transactions
• Questions

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General Information

Timelines

• You can access your account at any time
• For the Business Office, the statement becomes available around the 24^th of the month
• We complete spreadsheet, and send out email notice to the credit card holders the same day
• The due date for the spreadsheet to be completed, and for the PDF to be submitted to BSO is around the 5^th of subsequent month

What to include for the PDF document

• Original detailed receipts for all transactions and a copy of the statement
• Include explanation with the reason for the expense – i.e. what event, who will benefit or use the product
• If paying for meals, include the name of the participants and the reason for the event
• The object numbers need to align with the type of expense
• The PDF requires the signatures of the credit card holder and the approving supervisor

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Credit Card Timeline

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Additional Information

• Make sure you enter the required information directly on the Google Sheet. After your spreadsheet tab is completed, save or print it to PDF, add the required backup documentation, get all the necessary signatures, and submit via the BSO portal.
• If your FSS or Admin/Program Assistant reviews your PDF and makes changes to the budget numbers, those changes need to be done to the Google Sheet, to match the PDF.
• If you purchased something that supposed to be taxable, but you were not charged sales taxes, please indicate on the spreadsheet that additional taxes need to be charged
• If you mistakenly make a personal purchase on the District credit card, you need to reimburse the District ASAP, via check or money order – as proof of repayment.
• If there is an issue with the credit card, the credit card holder is responsible to call the credit card company and resolve the issue.
• All expenditures need to meet program guidelines (if using restricted funds), the Budget and Accounting guidelines for the General Fund, and GAAP guidelines.
• If paying for conference expenses, a conference form needs to be attached as a backup, in addition to the detailed receipts.

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What happens if… the three strike rule

If you have three occurrences where:

• The paperwork is not turned-in by the deadline
• The paperwork and the spreadsheet are not complete
• Signatures missing
• Receipts missing
• Reason for the transaction or the participants names not included
• Budget numbers not listed on the spreadsheet or on the PDF
• The budget numbers don’t have sufficient funds to cover the expenditures
• The credit card is used by other than the credit card holder
• The credit card is used for other purposes other than those authorized in writing, from restricted merchants and unallowable types of transactions (including software/hardware purchases not preapproved by IT)
• The cardholder splits a purchase to circumvent a purchase limit assigned on the card
• For additional information please see Policies and Procedures statement in the Purchasing folder.

Our office will share this information with Purchasing. The Purchasing Director will email you about the occurrence. After the third occurrence the credit card will be revoked.

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Restricted Merchants and Type of Transactions

• Any alcohol or tobacco products
• Contract Services
• Boat/Air Services (minus travel)
• Education
• Cash Advances
• Recreation
• Health Services
• Membership (without prior approval)

• Wholesale Services
• Entertainment
• Utilities
• Financial Services
• Professional Services
• Software License
• Equipment of any kind

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Please review the Policy and Procedure form, for the complete terms and responsibilities.

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The credit card is to be used specifically for the purchase of books or supplies necessary for the operation of the department/division. Any other uses are expressly prohibited unless approved in writing by the Director of Business Services – Policies and Procedure

Questions:

1: Why is the campus limiting new credit card account holders?

Because we are in a fiscal deficit, we are running out of credit 

The VP of Admin Services has requested that we not issue any more credit cards until we have a new system with more budgetary controls in place.�

2: When is it appropriate to use a Cal-Card? What are the best practices of its intended usage?

• Credit cards are to be used for transactions where a PO is unacceptable or not permissible and/or the man hours needed to go through a PO process would exceed the amount of the purchase- for example, a $5.00 purchase. (This is to be examined on a case by case basis.) 
• Credit cards are intended to address emergencies
• They are not intended to pay for District general operational transactions
• District policies and best purchasing and accounting practices guide that all purchases, if possible should be done via Purchasing Department
• i.e. Amazon purchases need to be done via a BPO, with deliveries to school address, not to a personal address
• i.e. Services should not be paid via credit card, as they need to be 1099

3: Does the Budget Offices (approver) understand their role in approving/not approving credit card expenses? Do they ensure that the backup documentation is included?

• They are supposed to approve when they sign the credit card reconciliation.

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Questions Continued:

What if I’m not sure if a credit card purchase is allowed?

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• Ask Alex in Purchasing.��* If there is an exception that is granted by your budget officer, ask them, and get their approval in writing. Attach their approval as backup documentation when submitting the Cal-Card reconciliation.

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• For questions related to Accounting and Finance allowability, or Program and Grants spending guidelines, please contact Business Services Office - Sr. Accountants or Managers.

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