HILLSBOROUGH COMMUNITY COLLEGE PURCHASING DEPARTMENT

1. HILLSBOROUGH COMMUNITY COLLEGEPURCHASING DEPARTMENT Vonda Melchior, Purchasing Card Program Budget Officer (813) 253-7107Terry Fryman, Purchasing Card Program Administrator (813) 253-7130 Revised Date: 08/11/2014

2. BENEFITS OF THE HCC PURCHASING CARD P-Cardholders: • Can purchase small dollar consumable supplies faster • Makes specific purchases easier • Allows groups and individuals to focus on the value-added aspects of their jobs • Travel arrangements faster and easier

3. BENEFITS OF THE HCC PURCHASING CARD Benefits to the College include: • Allows Purchasing and Accounts Payable to focus on higher-yield, value-added activities • Reduces the number of purchase orders, invoices, and checks for payment • Reduces costs associated with processing invoices for payments • Reduces costs of issuing checks related to travel

4. BENEFITS OF THE HCC PURCHASING CARD Benefits to the Supplier include: • Payment is more expedient – two days vs. 30 days • Invoices do not have to be prepared, mailed, or tracked

5. HCC P-CARD PROGRAM OVERSIGHT Budget Officers’ Responsibilities: • Must have an overall knowledge of the HCC P-Card Purchasing Program’s policies and procedures • Must review and monitor expenses • Must review receipts and monthly statements for expenses incurred for respective P-Cardholders under the purview

6. A P-Cardholder’s Responsibilities include: • The authority to make purchases for HCC business purposes only and to obtain receipts for all transactions • The requirement to process transactions in Works by the 10th day of the following month (e.g. April transactions by the 10th of May) • The requirement to submit monthly statements with all receipts attached, signed by your Budget Officer, to the Bursar Office by the 20th of each month or directly to the Purchasing Department by the 25th of each month • Security and proper use of HCC P-Card; only the P-Cardholder should utilize their HCC P-Card • Ensuring timely receipt of materials purchased • Timely follow-up with suppliers regarding any delivery issues, erroneous charges, disputable items, or returns for credits. • Immediately contact Bank of America and the HCC Purchasing Office if your p-card is ever lost or stolen • Note: Abuse of these privileges including repeated incidents of missing receipts may result in disciplinary action, up to and including, termination

7. Cardholders can easily obtain account information by signing into WORKS Available information includes: Your current account balance Your recent transaction information Your available credit General information about the HCC P-Card Account Commercial Card Activation HCC P-Cards are activated when the P-Cardholder calls Bank of America

8. P-CARD GENERAL USAGE GUIDELINES • Travel Arrangements and Small-Dollar Purchases ($1,000 per transaction) • Physical Plant and maintenance supplies • Conference registration, subscriptions, and memberships • Authorized Campus-sponsored events catered through Metz Culinary Services • Library and Learning Resource Materials • Freight Expenses and Postage Charges • Replaces Petty Cash Purchases • Off-Campus P-Card Sponsored Events (room rentals, refreshments if authorized, audiovisual equipment, etc.) • Emergency repair services • Background checks • Security for rental equipment • Ongoing small purchases • Emergency purchases of gas or repairs for College vehicles • Office supplies from Independent Stationers/Office Products Solutions • Office supplies may not be ordered or picked-up in-person from other suppliers. IS/OPS offers desktop delivery twice per week.

9. ACCEPTABLE USAGE FOR TRAVEL EXPENSES • Registrations • Lodging Expenses • Airfare, rail, or car rental charges • Parking and tolls • NOTE: The card may not be used for meals while on business for the College. Meals are to be reimbursed through your travel authorization documentation.

10. CONSEQUENCES OF IMPROPER USE OF THE HCC P-CARD • The HCC P-Card represents the College’s trust in Cardholders with empowerment as a responsible employee of the College to safeguard and protect College assets. Your HCC P-Card CANNOT be used to purchase the following: • ATM/Cash Advances of any Type • Alcoholic Beverages (e.g. beer, wine, liquor) • Consulting Services • Construction and Renovations • Contracts and Agreements of any type that require a signature • Insurance except when authorized by Purchasing

11. CONSEQUENCES OF IMPROPER USE OF THE HCC P-CARD • Capital Outlay Purchases with the 70000 sub-account. Small dollar purchases under $500 for equipment are allowed. • Computers cannot be purchased • Computer Peripherals over $500 • Furniture cannot be purchased • Office Equipment over $500 • Athletic Equipment over $500 • Items more than $1,000 requiring a property control asset tag

12. CONSEQUENCES OF IMPROPER USE OF THE HCC P-CARD Additional Prohibited Items (Except SGA): • Gratuities • Gifts • Office and Holiday decoration • Flowers • Pictures • Food items for staff parties • Office refrigerators • Microwaves • Coffee pots • Coffee and condiments • Holiday Greeting Cards

13. CONSEQUENCES OF IMPROPER USE OF THE HCC P-CARD Additional Prohibited Items Continued: • Gasoline for Personal Vehicles • Pyramiding Purchases – several smaller dollar purchases are made over a short period of time in lieu of combining the purchases. To avoid the competitive quote requirement of purchasing policy and/or the P-Card daily or monthly limits). • Firearms of any Type • Leases and Lease Purchases Personal Purchases of any Type • Prescription Drugs and Controlled Substances • Radioactive and Hazardous Materials • Reimbursement of any Type • Donations • Controlled Substances • Long-Term Rentals

14. CONSEQUENCES OF IMPROPER USE OF THE HCC P-CARD Additional Prohibited Items Continued • Retail stores (on-site) or on-site at vendor’s location. Costs the College the employee’s time, exposes the employee and the College to unnecessary risk, takes the employee away from their normal duties. • Occasional trips to retail stores are permitted. Repeated trips to retail stores or the supplier’s location will be scrutinized and may be grounds for disciplinary action. • First call Purchasing to determine if other solutions will meet your needs.

15. CONSEQUENCES OF IMPROPER USE OF THE HCC P-CARD • Purchasing goods or services from a business of which the employee, or employee’s spouse or child is on officer, partner, director, proprietor, or in which any of them has a material interest (per Florida Statute 112.313) • Additional items that may be added to this list as needed.

16. HCC P-CARD ABUSE Abuse of the HCC P-Card may result in revocation of your HCC P-Card and appropriate disciplinary action that may include discharge. Policy violations include, but are not limited to: • Purchasing items for personal use • Allowing another individual to use your HCC P-Card • Using the HCC P-Card for unauthorized purchases • Failure to retain proper documentation • Repeated use of the Affidavit for missing receipts • Failure to submit signed monthly statements to the Bursar by the 20th of the subsequent month or directly to the Purchasing Office by the 25th

17. HCC P-CARD ABUSE Consequences • Written warning to the cardholder with copies to the responsible Budget Officer and Cabinet Member. • Suspensions of the HCC P-Card account. • Additional training. • Violations may be reported the CFO, Cabinet Members and Executive Director of Human Resources. • Possible termination and criminal prosecution • College may report personal purchases as taxable compensation

18. ISSUANCE GUIDELINES Any employee who travels, requisitions, or purchases supplies and approved contracted services is a prime candidate to receive the HCC P-Card. • Employees who travel regularly or coordinate travel arrangements • Employees managing specific site programs (general maintenance supplies, repairs, supplies, tools, safety supplies, uniform rentals, etc.) • Secretarial and administrative personnel (office supplies, misc. items, etc.) • Any employee whose job responsibilities generate small-dollar purchasing activity • College Administrators and Budget Officers

19. MAKING A PURCHASE • All purchases made on the HCC P-Card must exclude sales tax. You will need to provide the supplier with a copy of the College’s Tax Exemption Form if they don’t already have it on file. • If problems are encountered with supplier obtaining purchase authorization and/or declining your purchase, confirm: • Supplier has documented credit card number and expiration date correctly. • If your HCC P-Card is still declined, contact the Purchasing Office: • Terry Fryman at ext. 7130 (tfryman@hccfl.edu); or • Corey Murphy at ext. 7102 (cmurphy28@hccfl.edu); or • Stefanie Faber at ext. 7101 (sfaber@hccfl.edu).

20. PURCHASING OVER THE INTERNET • The HCC P-Card is a good tool when purchasing supplies for travel services over the Internet. • Confirm you are dealing with a reputable supplier • Confirm site is secure (padlock in one of the four corners of a secure website) • Use extreme caution when providing credit card and personal information

21. ITEMS SHIPPED TO CENTRAL RECEIVING Instruct supplier that address label/packing label accompanying the package(s) must contain the following information: Hillsborough Community College Central Receiving YOUR NAME, CAMPUS, BLDG, & ROOM # 10414 E. Columbus Dr. Tampa, FL 33619-7856

22. If the item must be installed or is unusually large or heavy and requires special delivery arrangements, please call Purchasing before placing the order.

23. EMPLOYMENT TERMINATION AND TRANSFERRING TO ANOTHER POSITION Employment to a New Position Notify the HCC P-Card Administrator • Terry Fryman, ext. 7130, tfryman@hccfl.edu Transferring to a New Position Notify the HCC P-Card Administrator • Terry Fryman, ext. 7130, tfryman@hccfl.edu

24. PROCESSING RECEIPT DOCUMENTATION Acceptable, original receipt documentation includes a supplier-produced or non-College document that records the relevant details for each item purchased, including: • Quantities • Amounts • Description of what was purchased • Total charge amount • Supplier's name and address

25. PROCESSING RECEIPT DOCUMENTATION A receipt must be obtained from a Supplier. If all avenues for obtaining a missing receipt have been exhausted, use the P-Card Replacement Receipt Form that requires the following: • Name of Supplier • Purchase amount • Date of transaction • Description of the item(s) purchased (include enough information for College Personnel and State Auditors to understand what has been purchased) • Cardholder’s signature and Budget Officer’s Signature • Attach to monthly statement • This should be used for rare exceptions only. Repeated and/or inappropriate use may result in audit infractions and/or repayment of the full purchase price to the College.

26. PROCESSING REALLOCATION, RECEIPTS & STATEMENTS Each purchasing card will be set up with a default general ledger (GL) account tied to the card.  When items are purchased that fall under the default GL account, no re-allocation is needed. Example, if your default GL account is XX-XXXXXXXX-65502-XX (office materials and supplies) and you pay for a hotel room in Tallahassee using you p-card, the charge for the hotel room must be re-allocated to GL account XX-XXXXXXXXX-60502-XX (out of district travel).

27. PROCESSING REALLOCATION, RECEIPTS & STATEMENTS • P-Cardholders are responsible for their own transaction re-allocations and signoffs in WORKS no later than the 10th of the subsequent month.  • The P-Cardholder makes a purchase using the p-card. • If the purchase is for an item that falls under a General Ledger (GL) Account that is different from their default GL Account, then the Transaction must be reallocated to the correct (GL) account number in WORKS. • The P-Cardholder then must signoff the transaction which moves it to the Accountants queue.

28. PROCESSING RECEIPTS & STATEMENTS • Review transactions for the month and attach the associated receipts. • The Card Holder will sign the statement and send it to their Budget Officer. • The Budget Officer will review the transactions, sign the statement, and forward the statement and receipts to the Bursar in a sealed envelope • Note that all Budget Officers must have their statements approved and signed by their Budget Officer. This means that the Campus President or Vice Presidents must sign statements for Administrators who report to them. These statements are to be turned into the Campus Bursar no later then the 20th of the month or directly to the Purchasing Office by the 25th. Example: August statement dated 08/01/2014 should be turned into the Bursar by 08/20/2014 or to the Purchasing Office by 08/25/2014.

29. HCC P-CARD AUDITS • P-Cardholder expenses will be reviewed on a monthly basis by staff from the Compliance Office to confirm adherence to internal controls and to the policies and procedures outlined in this Guide. • Cardholders will be contacted via email for clarification when unclear transactions appear. • Action may be taken against the Cardholder’s HCC P-Card account depending on the severity of the non-compliance and the Cardholder’s history of non-compliance. Examples of issues of non-compliance: • Use of the HCC P-Card for the purchase of restricted commodities • Use of the HCC P-Card by an unauthorized individual • Failure to comply with Purchasing policies and procedures

30. RETURNS, CREDITS, AND DISPUTES • As soon as possible, the Cardholder should contact supplier for any erroneous charges, disputed items or returns • See manual for steps: http://www.hccfl.edu/media/91475/p-card%20program%20manual.doc

31. P-CARD SECURITY HCC P-Cards should always be treated with at least the same level of care as personal credit cards. • Sign your HCC P-Card as soon as you receive it. • Keep the HCC P-Card in an accessible, but secure location that is accessible only to you. • Guard the card account number with care. • Do not post the account number at a desk or in a day planner. • Do not enter the HCC P-Card number in an email or fax. • Only enter the charge card number on a “secure” website • Keep an eye on your HCC P-Card during ALL transactions. • Always know where your HCC P-Card is located • Be aware of what you are signing – your signature can copy through to other slips placed underneath. • Do not discard p-card related paper work in public areas. Always be sure to shred all documents that contain credit card account number. • Do not give your HCC P-Card number over the telephone unless you know you are talking with a reputable supplier.

32. PHISHING SCAMS • College emails continue to receive messages that appear to be sent by financial institutions, internet services or companies asking the users to update personal information. • Financial institutions DO NOT request information via email that requires you to follow a link to another site.

33. BUDGET OFFICER RESPONSIBILITIES HCC P-Card Issuance Review All Monthly Statements • Appropriateness of the expenditure and reasonableness of the amount • Availability of funds • Compliance with budget allocations Timely Notification of Terminated Cardholders