MIAMI-DADE COUNTY PUBLIC SCHOOLS

1 MIAMI-DADE COUNTY PUBLIC SCHOOLS . Purchasing Card Program Policies and Procedures Manual Administered by the Office of the Controller Accounts Payable/P-Card Department March 2019. Contents INTRODUCTION .. 1 POLICIES AND PROCEDURES .. 3 Application Process .. 3 Timing of Issuing P Cards .. 4 Cancellation of Card(s) .. 5 Expiring Card(s) .. 5 Lost or Stolen Cards .. 5 Security and Maintaining the P Card .. 5 Blocks Placed By Bank For Potential Fraudulent Activities .. 6 Automatic Bank Closure of Inactivated or Unused Cards .. 7 Merchant Declines .. 7 Other potential reasons for declines .. 7 Purchasing Card Limitations and Restrictions .. 8 Periodic Cardholder Review/Evaluations .. 9 Emergency and/or Disaster Recovery Situations .. 9 school BOARD POLICY 6320 PURCHASING .. 10 school BOARD POLICY 6424 PURCHASING CARDS .. 10 school BOARD POLICY 6480 EXPENDITURES.

2 10 Type of Purchases Allowed Utilizing the P Card .. 11 Type of Purchases Not Allowed Utilizing the P Card .. 11 Splitting Transactions Not Allowed .. 12 Airline Travel .. 13 SCHOOLS Police Fuel Card .. 13 Travel Card .. 13 Foundation for New Education Initiatives, Inc. Purchasing Card .. 14 PURCHASE PROCEDURES .. 14 THE RECONCILIATION PROCESS .. 16 The Bank's On Line Access for Viewing Transactions .. 16 Fraudulent Activity/Transactions Generating Disputes .. 17 Problems with Statement Amounts or Merchandise Delivered .. 17 Tax Free Status of Purchases .. 18 Reconciliation of Charge Receipts .. 18 The Settlement Process .. 20 Purchase Authorization Form (FM 5707) .. 21 TRAINING AND INFORMATION .. 22 ENCUMBRANCE .. 22 YEAR END PROCEDURES .. 22 APPENDIX .. 23 Key Contacts .. 23 Forms Search .. 23 INTRODUCTION The MIAMI-DADE COUNTY PUBLIC SCHOOLS ' Purchasing Card Program is designed to enable authorized district employees to procure small dollar purchases through a more efficient process.

3 Use of the card is meant to simplify and streamline the acquisition process for authorized goods and services and lower overall transaction costs. All cardholders have limits that are defined by the worksite administrator as guided by the District categorization of worksite groups: Elementary, Middle and K-8, Senior and 6-12, Adult, Alternative and Non- school site locations. Requests made by the worksite administrators are reviewed and may be modified by the P-Card Department in Accounts Payable to ensure compliance with the limits established by the District for the number of cards within a worksite and total monthly limits established by worksite groups. Limitations are assigned to each card with the bank and enforced at the point of purchase. They are: Amount charged in a single transaction Number of Transactions charged in one (1) day Total Amount charged in one (1) day Total Amount charged in one (1) month Type of purchases made Any transaction exceeding the above limits will be declined by the bank.

4 The District has established further limitations on the specific types of purchases that can be made which are described further in this Policies and Procedures Manual. Purchasing cards are issued for procuring authorized goods and services totaling less than $3, The goal of this program is to reduce the number of costly transactions processed by the Procurement Management Service and Accounts Payable Departments and provide work locations with the flexibility to obtain authorized goods and services in support of day-to-day operations as well as instructional materials as needed. Personal, inappropriate or illegal use of the purchasing card and/or failure to strictly comply with the limitations and requirements set forth in the Policies and Procedures Manual may result in: a loss of purchasing card privileges, disciplinary action, up to and including termination personal responsibility for any and all inappropriate charges, including finance charges and interest assessed in connection with the purchase and/or possible referral to law enforcement authorities for prosecution Purchasing Card Program Policies and Procedures Manual 1 All established Policies and Procedures pertaining to the Procurement of goods or services and the receipt of goods and services are to be followed.

5 The Purchasing Card is an extension of school Board Policy 6320 Purchasing. It is the cardholder's responsibility to ensure all the procedures, pertaining to the procurement and receipt of goods and services, are always followed including those that are not amplified within the Purchasing Card Program Policies and Procedures Manual. school Board Policy 6320 PURCHASING can be located by following the link below: Roles and Responsibilities: Each worksite choosing to participate in the P-Card program will have: A P-Card administrator (the work location administrator) to manage the card program An individual assigned to initiate purchases using the P-Card via the phone, fax or internet, on behalf of the administrator Assign an individual, along with themselves, access to the bank on-line system to view transactions and download the monthly statement Assign an individual to reconcile the monthly statement to the purchases made and generate the journal voucher to settle the statement with the District within the designated time lines Purchasing Card Program Policies and Procedures Manual 2 POLICIES AND PROCEDURES Application Process The District allows up to 3 purchasing cards per work location to be issued to authorized personnel.

6 The Worksite Administrator is responsible for completing their own Purchasing Cardholder Set-Up Form and Cardholder Agreement which are pages 1 and 2 of Form 6462. Should the Worksite Administrator choose to have additional personnel at their location maintain a card, the specific individual chosen will also complete their own Purchasing Cardholder Set-Up Form and Cardholder Agreement which are pages 1 and 2 of Form 6462. In this instance, the Worksite Administrator must also sign the section of the form authorizing the individual(s) card. Once the application form and the cardholder agreement form are signed, the originals are to be sent to Accounts Payable via: Internal mail code (9999/602) or US Mail PO Box 01-2570 miami FL 33101 or Hand Delivered Maintain a copy at your location for your records. Accounts Payable will only generate a new account/card from a form with original signatures.

7 In the event a Worksite Administrator feels there is a need for more than 3. cards, a written request is to be submitted to the District Director of Accounts Payable/P-Card Department by: The Region Superintendent for the requesting school site Senior Cabinet Member for non- school sites The request should include the names of the individuals and a justification as to why the location needs more than 3 cards. The Accounts Payable P-Card Department will maintain, in the work location's file, the copies of submitted requests for audit purposes. Staff in Accounts Payable P-Card Department is responsible for receiving the application form and cardholder agreement. Modifications may be made if it is deemed that the request will exceed the established limits at the location based on amounts or number of cards. Purchasing Card Program Policies and Procedures Manual 3 The Bank sends new account cards to Accounts Payable for tracking purposes.

8 For cardholders who need their card replaced due to a legal name change or lost card, the card will be mailed to the P-Card Department who will coordinate with the cardholder the best method to deliver the card to them. For cards that are nearing the expiration date, the bank will send the card directly to the cardholder one month prior to the expiration date. Once the new card has been activated, the expiring card should be shredded and destroyed as it will no longer be a valid card. For cardholders receiving a card for the first time, the P-Card Department will notify the cardholder once the card has been received and the date of the next scheduled P-Card training class. New cardholders are required to attend the training class to receive the purchasing card. Once the cardholder receives their card, they are to activate the card by following the bank's established procedures that will be supplied with the new card.

9 Timing of Issuing P-Cards In our effort to safeguard the P-Card, the P-Card Department will not order new cards during the month of December and the three (3) weeks prior to Spring Break. This is done to prevent having cards in the mail during Winter Recess and Spring Break when District offices and locations are closed. Any application received during the month of December through Winter Recess will be processed upon return from Winter Recess. Any application received during the three (3) weeks prior to Spring Break will be processed upon return from Spring Break. The process of ordering cards and receiving them in Accounts Payable may take up to three weeks. Current cardholders who have a change in work location assignment should not apply for a new card until they begin their assignment at the new location. Purchasing Card Program Policies and Procedures Manual 4 Cancellation of Card(s).

10 The Purchasing Card is the property of MIAMI-DADE COUNTY PUBLIC SCHOOLS . As such, the P-Card Department is notified if the cardholder changes work locations, goes on leave or terminates employment with the District. Upon the notification, the P-Card Department will close the account with the bank. As such, the location, if possible, should retrieve the card from the cardholder and shred and destroy it as it will no longer be valid. Expiring Card(s). The P-Card is valid for three (3) years. One month prior to the expiration date, a replacement card will be sent directly to the Cardholder's location. As soon as the new card is received, the Cardholder should immediately activate the card, and shred the expiring card. As the account number does not change, there is no need to contact the Accounts Payable P-Card Department. Lost or Stolen Cards It is the responsibility of the cardholder to notify the bank immediately upon realizing the card has been lost or stolen by calling 1-800-316-6056.