The board authorizes the issuance of charge cards to officers and staff for district purchases, acquisitions and authorized travel. The board will approve any contract for the issuance of credit cards, including the credit limit. The superintendent or designee is responsible for the authorization and control of the use of credit card funds, subject to final board approval of payments.

The officer or staff member using a charge card will submit a fully itemized expense voucher including receipts or invoices supporting purchases. Any charges not properly identified on the expense voucher or not allowed following review by the auditing officer will be paid by the official or staff member. Any official or staff member who has been issued a charge card will not use the card if any disallowed charges are outstanding.

The superintendent will approve procedures for the issuance and use of charge cards.

Cross reference:    
Board Policy 6213             Reimbursement for Travel

Legal References:     
RCW 42.24.225                    Municipal corporations and political subdivisions – Issuance of charge cards to officers and employees for travel expenses
43.09.2855                             Local Governments – Use of credit cards

Management Resources:
Policy News, April 2005      Credit Card Policy Updated

ADOPTED: 08/30/2001
REVISED: 07/21/05

Procedure No. 6212P Charge Cards

Issuance of Procurement Cards 

1. District administrators may request the issuance of a procurement card for employees by filling out a request form and sending it to the business office.
   
   
2. Memorandum of Understanding
   
   1.  All personnel using a procurement card will sign a "Memorandum of Understanding" on the use of district-issued procurement cards.
   
   2.  Each school/department has the discretion to implement more stringent or additional internal control procedures for handling procurement cards
   
   
3. Safeguarding of Procurement Cards
   
   1.  The procurement card should be adequately safeguarded and stored in a secured location when not in use.
   
   2.  The business office will be notified immediately if a cardholder terminates or transfers. 

Purchase Procurement Cards 

1. Uses
   
   1.  The "procurement card" may be used to make current year purchases of district-related supplies and materials. Orders may be placed over the telephone or onsite at vendor locations.
   
   2.  The procurement cards will not be used for the following:
   
        a.  Salaries or wages;
   
        b.  Cell phones;
   
        c.  Cash advances;
   
        d.  Restaurants;
   
        e.  Donation to charities;
   
        f.  Consultant/contractual services;
   
        g.  Gifts (including flowers or meals for employees);
   
        h.  Capitalized equipment (i.e., equipment costing over $1,000);
   
        i.  Airline tickets;
   
        j.  Travel-related items (See travel and charge card section.);
   
        k.  Grant-funded expenditures, unless approved by the superintendent or grant director;
   
        l.  Any internet orders. One card will be designated in the Business Office for authorized internet orders to be made only by the purchasing department.
   
   
2. Theft-Sensitive Items
   
   1.  Theft-sensitive items costing between $300 and $1,000 that are purchased with a procurement card will be reported to the purchasing department for possible inclusion in the fixed asset system.
   
   
3. Credit Limits
   
   1.  The standard credit limits are as follows: 

                                                Maximum per              Maximum per

                                                    Transaction           Month per card

        Maintenance Department            $1,000                       $10,000

        All other dept./buildings                $250                         $5,000

          2.  Higher spending limits may be approved by the superintendent or designee. This request will be in writing and forwarded to the business office.

      D.  Record Keeping

          1.  School/department will use a "Procurement Card Sign Out Sheet" to control the use of the purchase procurement card.

          2.  Original documents (receipts, packing slips, invoices, order confirmations, statements, etc.) pertaining to the use of procurement cards must be sent to the business office weekly.

          3.  Each school/department must reconcile the items purchased in a timely manner.

Travel Charge Cards

The following procedures have been developed to facilitate the usage of travel charge cards.  All charges on travel charge cards should be processed in the manner described below in order to ensure adequate internal controls.

Purpose of Travel Charge Card

Travel charge cards are for authorized travel expenses only.  Travel charge cards are not to be used for the purchase of supplies or equipment. 

Travel Charge Card Procedures 

1. Users will obtain a travel charge card request form from the building/department secretary.
   
   
2. A signed travel charge card request form is required to check out a travel charge card at the business office.
   
   
3. Card users will bring back itemized receipts. If a charge includes expenditures for staff other than the cardholder, all names of staff involved must be listed with their signatures.  Meal charges must adhere to the district's meal reimbursement limits.
   
   
4. Travel charge cards, receipts and the travel charge card request form must be returned to the business office within 24 hours after returning from the trip. 

Charging Airline Tickets on the Internet

The travel charge card may be used to purchase airline tickets over the internet under the following circumstances: 

1. The airline tickets are less expensive than non-internet sources. 
   
   
2. Reserving and purchasing the tickets only will be performed by the purchasing supervisor or other representative as determined by the superintendent. 

ADOPTED: 08/30/2001
REVISED: 12/19/02; 11/25/03; 02/23/12; 08/28/14