1.0 | Definitions
1.1 | All-Card
A Visa credit card issued to a Cardholder for making authorized purchases on the University's behalf. All-Cards have a set four-year life, but they can be renewed, reissued, or revoked. The University pays US Bank and charges the assigned index number for All-Card purchases. The All-Card allows the Cardholder to make general business-related supply purchases as well as authorized travel purchases.
The Cardholder is the only person allowed to use an All-Card, there should be no delegated users.
1.2 | Approval Levels
There are six approval levels in P-Card ServiceNow. Each level has a specific job to be completed: either attaching a receipt, reviewing a transaction, or approving a transaction.
Level 10 - Receipt Attacher
Level 100 - Cardholder
Level 200 - Business Services
Level 300 - Department Approval
Level 350 - Department Head - only for Dues & Membership or M&E w/alcohol transactions
Level 400 - Dean/VP Approval – only for Dues & Membership or M&E w/alcohol transactions
1.3 | Assigned Default Index Number
The department’s Business Services group or Cardholder assigns a default index number to a P-Card. Reallocation of charges from the default index to other indexes can be made ServiceNow. If the “default” index needs to be changed please contact the P-Card Program Administrator: pcardadmin@usu.edu.
1.4 | Business Services
The department's Business Services group reviews and approves at level 200 in ServiceNow.
- Business Services ensures that P-Card transactions are charged to the appropriate index number and account code in ServiceNow. Business Services ensures all receipts and support documentation are attached in ServiceNow for each transaction.
- Business Services relays information between departments and the P-Card Program Administrator. For example, Business Services notifies the P-Card Program Administrator of any assigned index number changes or closures of P-Cards.
- Business Services must notify the P-Card Program Administrator if an employee has transferred to another department or has ended employment with the University.
1.5 | Cardholder
The individual whose name appears on the P-Card and who is responsible for all charges made with the card. (Approval level 100 in ServiceNow)
1.6 | Cardholder Training Session
Cardholders are required to complete USU's cardholder training regardless of type when applying for their first P-Card and every two years after through the Annual Compliance Training Calendar. Cardholder training is available online. Cardholders must review the online training USU Cardholder Training for Cardholders and Delegated Users. The P-card Administrator receives an electronic report of completed training on a daily basis. If you would like access to View the Cardholder Training List please contact pcardadmin@usu.edu
1.7 | Delegated Card User
This is a person who has been selected by a Cardholder to use the Cardholders P-Card. Cardholders are responsible and accountable for all charges whether made by themselves or by their delegated users. A completed Delegated Card User Form must be on file in the department listing each delegated card user by P-Card.
Delegated Users can view the online training at on our training page or the previously trained Cardholder/Department may provide the training to the Delegated User.
The Cardholder is the only person allowed to use an All-Card, there should be no delegated users.
1.8 | Department Approver (formerly Administrative Reviewer)
The Department Approver is a person who has budgetary responsibility. The Department Approver may delegate the role of approving transactions but maintains the responsibility for budgetary oversight. The Department Approver, or Department Approver Designee, ensures that all transactions are appropriate business expenses and should be at least 1 supervisory level above the cardholder. (Approval level 300 in ServiceNow)
1.9 | Department Approver Designee
The Department Approver Designee is any person assigned to approve transactions on behalf of the Department Approver at level 300 in Service Now. The designee cannot be setup to approve their supervisor’s (or above) transactions. The designee is to report any concerns about transactions to the Department Approver.
1.10 | Fraudulent Transaction
A fraudulent transaction is one unauthorized by the credit card holder. Such transactions are categorized as lost, stolen, not received, issued on a fraudulent application, counterfeit, fraudulent processing of transactions, account takeover or other fraudulent conditions as defined by the card company or the member company.
1.11 | Group Travel
Two or more people traveling together for authorized University business. This could include: employees, students, or employees and students.
1.12 | Itemized Receipt
An itemized receipt is produced by the vendor and contains all of the following information:- The name of the company
- The date
- Description of purchase
- Price item and quantity per item purchased
- The total amount charged
1.13 | Merchant Category Codes
Each type of P-Card is set up to allow certain transactions. Merchant Category codes, or MCC's, are used and applied to each card within the U.S. Bank card system to monitor and allow, or prohibit, transactions based on the card type.
1.14 | Off-Campus Transactions
Any transaction involving a non-University vendor. The 16 digit number is associated with each charge made. Keep the card and number secure.
1.15 | On-Campus Transactions (OCC)
Each P-Card issued has a unique On Campus Card (OCC) number. This number allows Cardholders to use their P-Cards to make purchases from on-campus vendors, such as the Campus Store, without the University incurring transaction fees from US Bank. On-campus vendors require customers to present their P-Card when purchases are made in person. (Note: There may be USU departments that do not use OCC numbers, but accept P-Cards for purchases.)
1.16 | Online Transactions
Using a P-Card online is similar to a normal credit card transaction. However, not every website has a tax-free option. Attempt to indicate that USU is a state entity or tax exempt whenever possible.
1.17 | Purchasing Card (P-Card)
A Visa credit card issued to a Cardholder for making authorized purchases on the University’s behalf. P-Cards have a set four-year life, but can be renewed, reissued, or revoked. The University pays US Bank and charges the assigned index number for P-Card purchases.
1.18 | P-Card Program Administrator
An employee who administers the P-Card program for the University and acts as the main contacts between the University and US Bank. The P-Card Program Administrator may sample, test, and question P-Card transactions, verify appropriateness, and inspect support documents. Contact us at pcardadmin@usu.edu
1.19 | P-Card Receipt Attacher
The Cardholder, or their designee, who attaches the receipt for transactions in ServiceNow. (Approval level 10 in ServiceNow)
1.20 | P-Card Conversion
A P-Card can easily be converted to an All-Card in order to enable users to use the card to its full potential, while maintaining the security needed for e-commerce transactions.
These conversions can be made for a temporary or permanent timeframe.
1.21 | P-Card Renewals
P-Cards automatically renew every four years as long as training is current.
1.22 | P-Card Transaction
Transactions occur when Cardholders use their P-Card to make authorized purchases. These transactions are also known as credit card charges or charges. They are "On- or Off-Campus" charges reported through ServiceNow.
1.23 | P-Card Transaction Review
Business Services, Card Program Administrator, Internal Audit Services, and US Bank review card usage. Any misuse of the card may result in card cancellation, disciplinary action, termination of employment, and legal action by the University.
1.24 | Qualified Approval
An approval at the Department or Dean/VP level for transactions outside of normal P-card procedures. Examples include; personal purchases that need to be reimbursed to the University via cash/check, a transaction that is processed for approval after a cardholder’s termination, when a transaction benefits the 300 level approver and needs additional approval(s), etc. (Also refer to 2.5, Prohibited Purchases)
1.25 | Reallocation Period
Generally speaking, transactions post into ServiceNow within 48 hours after a purchase. You may reallocate P-Card charges from the default index to other indexes during the P-Card approval process or after-the-fact using standard journal entry processes. Note: ensure equipment purchases using a P-Card have the correct equipment account code.
1.26 | Record Retention
ServiceNow retains images of receipts and related support documents. Transaction records prior to 06/01/2018 are stored in Xtender.
Once the transaction has been approved and posted to Banner and the department has reconciled the monthly reports paper P-card receipts and support documentation can be destroyed.
1.27 | Sales Tax Exemption
Most purchases made within the State of Utah are tax-exempt, however, lodging is an example of a purchase that currently is not exempt unless the amount is for a $1,000 or more or the vendor has a negotiated contract. P-Cards have the University’s Sales Tax Exemption number imprinted on them. Unless specifically stated by policy, P-Card users should not pay Utah Sales Tax. Please let vendors know that your purchase is tax-exempt. If Utah Sales Tax is charged to your purchase, your department may want to pursue a sales tax credit from the vendor if the amount is material.
If you need a copy of the Sales Tax Exemption Form (TC-721g), please email us at controllers@usu.edu to receive a recently updated copy.
1.28 | ServiceNow
ServiceNow is the system process for submitting all P-Card transactions for approval. It is used to attach the receipts and support documentation to each transaction. It is a software application that is a document management system used in conjunction with Banner INB to store and look up documents.
1.29 | Spending Limitations
Individual card transaction limits are set by your department. However, a single transaction cannot exceed $4,999 due to the state procurement code.
For purchases greater than $4,999, Purchasing and Contract Services must be involved in the procurement process.
Splitting Transactions & Spending Limit Increases
Splitting a transaction to avoid card decline due to the single transaction limit is prohibited, no matter what the single transaction limit is.
If you need an increase to your single transaction limit, please request the increase through ServiceNow.
The monthly card limit is $15,000, but departments can request a higher monthly limit, if needed.
1.30 | Supplemental Receipt Option
If an itemized receipt is not available for a transaction but "Support Documents" are, we have provided an option in Service Now to select Supplemental Receipt. When using this option please attach the support documents that are available and check the boxes for the missing required information.
1.31 | Support Documents
Documents that "support" and provide information about P-Card transactions. Since transactions submitted into ServiceNow provide very little information about purchases, if an itemized receipt is not available, support documentation issued by the vendor is required. Examples of support documents include itemized invoices, packing slips, and the Additional Information Form.
- All transactions require support documentation that contains the following information:
- The name of the company
- The date
- Description of purchase
- Price item and quantity per item purchased
- The total amount charged
1.32 | Substitute Receipt Form
The form used when an itemized receipt is not available: Substitute Receipt Form.
1.33 | Travel Card
The Travel Card is a type of P-Card that can be issued to University departments for the purpose of making authorized travel-related purchases on the University's behalf.
Travel cards do not "travel" with individual cardholders. This card is meant to be kept in the office to pay for certain travel-related expenses in advance. When using the travel card, all Travel Policy and Procedures should be followed. Please see: Travel Card Procedures & USU Travel Policy 515.
1.34 | Transaction Limits
Individual Transactions: The standard limit for a single off campus P-Card transaction is $4,999, however, departments may establish lower limits for a given P-Card. There is no limit for on-campus P-Card transactions.
Monthly Transactions: The current limit for monthly transactions is $15,000. If you need a higher limit, please contact the P-Card Program Administrator. (pcardadmin@usu.edu)
1.35 | Travel Card
The Travel Card is a type of P-Card that can be issued to University departments for the purpose of making authorized travel-related purchases on the University’s behalf.
Travel cards do not "travel" with individual cardholders. This card is meant to be kept in the office to pay for certain travel-related expenses in advance. When using the travel card, all Travel Policy and Procedures should be followed. Please see: Travel Card Procedures & USU Travel Policy 515
1.36 | University Business-Related Expenses
Expenditures (purchases) that support the mission of the University. All P-Card transactions must qualify as University business-related expenses. If a P-Card transaction "may be viewed" as a personal purchase to someone not directly involved, write a brief explanation on the itemized receipt and in the comments section of ServiceNow, or attach the Additional Information Form to the transaction in ServiceNow.