Unit (Cardholder) Responsibilities
- Read and understand University Policy 3.25, Procurement of Goods and Services and the "Procurement Card" section of the Cornell Procurement Services' Buying Manual
- Obtain supporting documentation for all procurement card (pcard) purchases
- State the business purpose (if not obvious) so that it is understandable by an internal/external auditor with no knowledge of the person or the expense and how it benefited the mission of the university
- Submit written explanations for missing, lost, or not received receipts in lieu of originals may suffice in rare and extenuating circumstances. Suspension of pcard privileges may still result in the frequency or circumstances are habitual or unreasonable
- Immediately forward supporting documentation to the SSC
- SSC will not request receipts from cardholder prior to the transaction auto clearing in the system
- Clearly indicate the following on the receipt:
- Business purpose (if not obvious)
- Attendees, agenda/purpose of meeting, alcohol (for food receipts)
- Account number, object code, if know and if not default
- Cardholder should review his or her monthly pcard statement for accuracy - specifically, that all purchases are recognized, made by that individual, and have a legitimate business purpose
Note: Questions/concerns should be directed to the SSC.
Supervisor Responsibilities
- Evaluate employee's need for a pcard based on job requirements
- Authorize pcard applications based on the need and job requirements as stated above
- Reevaluate the need for a pcard whenever a staff member's job requirements or status changes
- Implement procedures (e.g., review employee's monthly pcard statement) to ensure that any expenses charged on the pcard are legitimate and reasonable
- Collect the pcard, and submit a request to the appropriate pcard coordinator, when an account must be closed because of termination or change in status
SSC Responsibilities
- Release charges: The SSC procurement card coordinator will match charges to supporting documentation, correct account number, if necessary, and release the charge
- Charges will not be released without supporting documentation
- Confirm delivery of good greater than $5000
- Send a message checking for potential fraud if a transaction auto-clears (supporting documentation is not received within 10 days of purchase)
- Code charges for which no supporting documentation has been receive as a nonrecoverable expenses
Policy compliance: Updated guidelines specify that, if more than two instances of noncompliance occur during any rolling 12-month period, a minimum 60-day suspension of the pcard will result. When an individual's use of the pcard warrants a third suspension in any rolling 12-month period, the pcard will be revoked.
