6212 Charge Cards
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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- 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.
- 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 - 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
- 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. - 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. - 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- Users will obtain a travel charge card request form from the building/department secretary.
- A signed travel charge card request form is required to check out a travel charge card at the business office.
- 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.
- 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:- The airline tickets are less expensive than non-internet sources.
- 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 - 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.
6000 Policies
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FINANCIAL PLANNING AND MANAGEMENT
6000 Program Planning, Budget Preparation, Adoption and Implementation
6001 Tax Deferred Annuity/Compensation
6020 System of Funds and Accounts
6021 Interfund Loans
6022 Minimum Fund Balance
6030 Financial Reports
6040 Expenditures in Excess of Budget
6070 Employee Suggestion Program
REVENUES
6100 Revenues from Local, State and Federal Sources
6101 Federal Cash and Financial Management
6102 District Fund-Raising Activities
6106 Allowable Costs for Federal Programs
6111 Tuition
6112 Rental or Lease of District Property
6114 Gifts or Donations
6120 Investment of Funds
6121 Personal Checks - Acceptance and Processing
PURCHASING
6210 Purchasing: Authorization and Control
6212 Charge Cards
6213 Reimbursement for Travel Expenses
6215 Voucher Certification and Approval
6216 Reimbursement for Goods and Services: Warrants
6220 Bid Requirements
6225 Use of Electronic Signature
6230 Relations with Vendors
6250 Cellular Telephones
RISK MANAGEMENT
6500 Risk Management
6511 Staff Safety
6512 Infection Control Program
6513 Workplace Violence Prevention
6530 Insurance
6535 Student Insurance
6540 Staff Personal Property Protection
6570 Property and Data Management
6580 Continuity of Operations Plan
TRANSPORTATION
6600 Transportation
6605 Student Safety Walking, Biking and Riding Buses to School
6608 Video Cameras on School Buses
6610 Video surveillance
6620 Special Transportation
6625 Private Vehicle Transportation
6630 Driver Training and Responsibility
6640 School Owned Vehicles
6690 Contracting for Transportation Services
FOOD SERVICES
6700 Nutrition and Physical Fitness
SCHOOL PROPERTY
6800 Safety, Operations and Maintenance of School Property
6801 Capital Assets/Theft-Sensitive Assets
6810 Energy Management, Education and Conservation
6881 Disposal of Surplus Equipment and/or Materials
6882 Sale of Real Property
6883 Closure of Facilities
6890 State Environmental Policy Act Compliance
6895 Pesticide Notification, Posting and Record Keeping
CAPITAL PROJECTS
6900 Facilities Planning
6905 Site Acquisition
6910 Construction Financing
6920 Construction Design
6925 Architect and Engineering Services
6950 Contractor Assurances, Surety Bonds and Insurance
6955 Maintenance of Records
6959 Acceptance of Completed Project
6970 Naming of Schools/Facilities
6971 Works of Art