Purchasing Card ( P-Card)Practices for a Transparent World presented by the Division of Finance July 1, 2013

1. Purchasing Card (P-Card)Practices for a Transparent World presented by the Division of Finance July 1, 2013

2. Narrative APS employees have a fiscal responsibility to be good stewards of taxpayer dollars. The guidance provided here will give you the direction you need to help the district comply with school finance transparency laws. All P-Card transactions are posted to the district’s Web site for public scrutiny. The information you provide will also assist with filling Colorado Open Records Act (CORA) requests.

3. Overview • All P-Card holders are strongly encouraged to use the UMB IntelliLink system to enter a business purpose for each transaction. Budget codes may also be changed by site secretaries and bookkeepers. • Transaction information entered into IntelliLink is transferred to the district’s financial system. • The online information is transmitted weekly allowing budget authorities faster access to critical transactions and key information.

4. Overview • P-Cards are a privilege and a convenience. • All purchases should have prior approval from the site budget authority before purchases are made. • By following P-Card requirements and recommended practices, you will allow the district the flexibility in continuing the P-Card program.

5. How to order a P-Card • Fill out an application and an agreement • Both forms are located at http://purchasing.aurorak12.org/p-cards/ • Obtain necessary signatures • Submit to Purchasing office

6. Once Your Card Arrives • Purchasing office will contact you so you may pick the card up • You will need to activate the card using the toll free number on the sticker • Remove the sticker • Sign the card

7. Billing Address • Any order requesting the billing address Please use Aurora Public Schools 80 Airport Boulevard Aurora, CO 80011

8. Lost or Stolen Card • Report immediately to UMB Bank @ 800-821-5184 • Most cards are lost or stolen away from work • Please have this phone number available at home • Report to Purchasing department

9. P-Card Requirements • Statements must be submitted to Accounts Payable by the 25th of each month. • Statements must be complete. • Signed by cardholder and supervisor. • Contain itemized original receipts for all transactions. • Business purpose must be listed for each transaction. It is recommended that each P-Card holder access the UMB IntelliLink* system and enter a business purpose electronically. • If this recommendation is not followed, a business purpose must be manually entered for each transaction on the printed monthly P-Card statement. *UMB IntelliLink access information is provided at the end of this presentation.

10. P-Card Requirements • Business purpose – continued. • Food and meal purchases require additional information pursuant APS Code DKC-R. • Purpose of meal. • Topics discussed. • List of participants. • When providing a list of participants, you must indicate if a participant is not an APS staff member. • Location. • Personal reimbursement must be made for: • Missing receipts. P-Card Missing Receipt form must be completed and submitted with statement. • Sales tax, if applicable. P-Card Tax Reimbursement form must be completed and submitted with statement. • APS P-Cards must never be used for personal purchases.

11. P-Card Requirements • When purchases are made, the nature of the purchase must match the budget code in which the purchase is coded (default budget code attached to each P-Card.) • If the purchase does match, only a business purpose should be added to IntelliLink. • If the purchase does not match, a transfer of expenses must be completed before your statement is submitted. • Examples: • Food coded to a supplies account code. • Travel/conference expenses coded to a supplies account. • Books coded to a travel account. • The P-Card holder must communicate the needed change to either the site secretary or bookkeeper. • Site secretaries and bookkeepers can access the IntelliLink system and change the default budget account number for each transaction. Individual transactions may be coded to multiple accounts.

12. P-Card Requirements • Transfer of expenses – continued. • Communication to secretary and bookkeeper – continued. • IMPORTANT: Entering information in IntelliLink must take place within a couple of days after the transaction date but before the IntelliLink information is transferred to the district’s financial system. • Utilizing IntelliLink will eliminate the need for journal entries, provide better district transparency and speeding up the amount of time it takes to compile your monthly statements. • If the account code is not changed in IntelliLink, a journal entry showing the transfer must be attached to your statement before it is submitted.

13. Prohibited Transactions • The following transactions are prohibited by the district. • Personal purchases. • ATM transactions. • Casinos and other gambling transactions. • Alcohol and other controlled substances. • Payments to individuals, consultants and employees. • Splitting transactions into multiple purchases to avoid the transaction dollar limit set by the district.

14. Reminders • P-Cards will be inactivated if all statement requirements are not followed. • Personnel actions may be taken if an APS P-Card is used for prohibited transactions. • Regardless of whether the expense is reimbursed.

15. UMB IntelliLink – Getting Started • The system is easy to use and available through the internet 24 hours a day. • Steps to getting started. • Contact Wendy Hunter and request a UMB logon. • Follow the step-by-step directions sent to you via e-mail from Wendy when your account is ready to access. • A sample of how easy IntelliLink is to use is provided in the following slides.

16. Sample IntelliLink Screens User Login information created by the Purchasing Department.

17. Sample IntelliLink Screens Security Screen – user creates a Memorable Word which is used each time you log in to the system.

18. Sample IntelliLink Screens Welcome screen gives you easy access to current transactions and statements.

19. Sample IntelliLink Screens Current months transactions are listed. Click on the green question mark to add information to the system.

20. Sample IntelliLink Screens Enter a business purpose in the Narrative Details box and click Save. Click Close, log off and you’re done.

21. Sample IntelliLink Screens Information cannot be added or changed if the transaction has been transmitted to the district’s financial system. Manual entry of business purpose and journal entries will need to be done.