PURCHASING CARD
PROGRAM HANDBOOK
Process manual for the UNC – Chapel Hill Purchasing Card program, including roles
and responsibilities of program participants, P-Card purchase and policy guidelines,
and procedures for reconciling P-Card transactions.
Revised 11/9/2023
PURCHASING CARD PROGRAM HANDBOOK
PAGE 1 OF 19
1.
INTRODUCTION ........................................................................................................................................... 3
2.
BENEFITS OF THE PURCHASING CARD ........................................................................................................... 3
2.1
BENEFITS TO ACCOUNTHOLDER .................................................................................................................................... 3
2.2
BENEFITS TO UNC - CHAPEL HILL .................................................................................................................................. 3
3.
ROLES AND RESPONSIBILITIES ...................................................................................................................... 3
3.1
ACCOUNTHOLDER ...................................................................................................................................................... 3
3.2
GROUP APPROVER .................................................................................................................................................... 4
3.3
DEPARTMENT HEAD ................................................................................................................................................... 4
3.4
PROGRAM ADMINISTRATOR......................................................................................................................................... 4
4.
GENERAL INFORMATION ............................................................................................................................. 4
4.1
CORPORATE LIABILITY ................................................................................................................................................. 4
4.2
ACCOUNTHOLDER LIABILITY ......................................................................................................................................... 5
4.3
ACCOUNTHOLDER ELIGIBILITY ...................................................................................................................................... 5
4.4
CARD ACQUISITION .................................................................................................................................................... 5
4.5
WEB ACCESS ............................................................................................................................................................ 5
5.
CARD SECURITY ........................................................................................................................................... 6
5.1
CARD STORAGE ......................................................................................................................................................... 6
5.2
CARD USAGE ............................................................................................................................................................ 6
5.3
ACCOUNTHOLDER EMPLOYMENT CHANGE ...................................................................................................................... 6
5.4
CARD INACTIVITY ....................................................................................................................................................... 6
5.5
LOST OR STOLEN CARD ............................................................................................................................................... 6
6.
PURCHASING CARD GUIDELINES .................................................................................................................. 6
6.1
SPENDING LIMITS: PER TRANSACTION AND PER MONTH .................................................................................................... 7
6.2
CARD RESTRICTIONS ................................................................................................................................................... 7
6.3
ALLOWABLE AND NON-ALLOWABLE PURCHASES .............................................................................................................. 7
6.4
SPLIT TRANSACTIONS ................................................................................................................................................. 7
Example 1 ............................................................................................................................................................... 7
Example 2 ............................................................................................................................................................... 8
6.5
SALES TAX EXEMPTION ............................................................................................................................................... 8
7.
MAKING A PURCHASE .................................................................................................................................. 8
7.1
CARD PURCHASE STEPS .............................................................................................................................................. 8
8.
MERCHANDISE RETURNS ............................................................................................................................. 9
9.
PURCHASE DOCUMENTATION ...................................................................................................................... 9
9.1
PURCHASING CARD MONTHLY STATEMENT .................................................................................................................... 9
9.2
RECEIPT RETENTION ................................................................................................................................................... 9
10.
UNDERSTANDING RECONCILIATION ............................................................................................................. 9
10.1
RECONCILIATION RESPONSIBILITIES ............................................................................................................................ 10
Accountholders ..................................................................................................................................................... 10
Group Approvers ......................................................................................................................................................
TABLE OF CONTENTS
Revised 11/9/2023
PURCHASING CARD PROGRAM HANDBOOK
PAGE 2 OF 19
10.2
SUPPLIER DISPUTES ............................................................................................................................................... 10
10.3
FRAUDULENT CHARGES .......................................................................................................................................... 11
11.
PROCEDURES FOR RECONCILIATION ........................................................................................................... 11
11.1
ACCOUNTHOLDER .................................................................................................................................................. 11
Access Works ........................................................................................................................................................ 11
Review and Allocate Transactions ........................................................................................................................ 11
Upload Receipts.................................................................................................................................................... 12
Dispute Transactions ............................................................................................................................................ 12
Sign-Off ................................................................................................................................................................ 12
11.2
GROUP APPROVER ................................................................................................................................................. 12
Access Works ........................................................................................................................................................ 12
Review Transactions ............................................................................................................................................. 13
Flag Transactions ................................................................................................................................................. 13
Approve Transactions ........................................................................................................................................... 13
11.3
APPROVAL DELEGATION ......................................................................................................................................... 13
Delegating Approval ............................................................................................................................................. 13
12.
TRANSACTION SWEEP AND PAYMENT PROCESS ......................................................................................... 14
12.1
SWEEP OF UNAPPROVED TRANSACTIONS .................................................................................................................... 14
12.2
ACCOUNTHOLDER TRANSACTION LIMITS .................................................................................................................... 14
13.
SPECIAL NOTES .......................................................................................................................................... 14
13.1
INTERNAL CONTROLS ............................................................................................................................................. 14
13.2
GRANT AND CONTRACT FUNDS ................................................................................................................................ 14
14.
COMPLIANCE VIOLATIONS ......................................................................................................................... 14
14.1
P-CARD MISUSE AND ABUSE ................................................................................................................................... 15
14.2
ACCOUNTHOLDER INFRACTIONS ........................................................................................................................... 15
1
st
Offense ............................................................................................................................................................ 15
2
nd
Offense ........................................................................................................................................................... 15
3
rd
or Greater Offense .......................................................................................................................................... 15
14.3
CRIMINAL ACTIVITY ........................................................................................................................................... 15
APPENDIX I: PURCHASING CARD PROGRAM CONTACTS ..................................................................................... 16
UNC
- CHAPEL HILL P-CARD OFFICE ................................................................................................................................. 16
Purchasing Card Program Administrator .............................................................................................................. 16
Purchasing Card Program Assistant ..................................................................................................................... 16
B
ANK OF AMERICA CARD SERVICES ................................................................................................................................... 16
APPENDIX II: FAQ .............................................................................................................................................. 17
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 3 OF 19
•
Eliminates need for reimbursement of personal funds used for business purchases.
•
Provides convenience, security, and flexibility to make small dollar purchases.
•
Empowers employees with choices and immediate access to goods and services.
•
Significant cost savings in the procure-to-pay cycle.
•
Increased expense analysis power.
•
Increased ability to concentrate on value-added services.
University employees and management play key roles in support of the P-Card Program. A summary of each role
and its responsibilities follows.
•
Ensures compliant use of the Purchasing Card according to university policies, purchasing guidelines, and
the Purchasing Card Program Handbook.
•
Always maintains the Purchasing Card in a secure location.
•
Never allows anyone else use of the Purchasing Card assigned to them.
•
Ensures transactions are not split to circumvent spending limits or University guidelines.
•
Initiates reconciliation and sign-off of P-Card transactions, unless a Group Proxy Reconciler has been
assigned to manage reconciliation activities on their behalf.
•
Ensures NC Sales and Use Tax is not charged on purchases.
•
Clarifies transaction item description or business purpose of expense.
•
Ensures each purchase transaction has a valid receipt and that the receipt clearly states vendor name,
date of purchase, item description, and total amount of purchase.
•
Assists with resolution of billing discrepancies, disputes, and credits.
•
Contacts BOA and the Program Administrator immediately if their card has been lost or stolen.
The purpose of the UNC - Chapel Hill Purchasing Card (P-Card) Program is to simplify procurement and payment
processes for selected low dollar, high volume business commodities and services. The program is designed to
maintain accountability while reducing the cycle time and administrative burden of procurement procedures, such
as purchase requisitions/orders, direct pay requests, and expense reimbursements.
The UNC – Chapel Hill P-Card Program is managed by Procurement Services, Division of Finance and Operations. The
card is issued by Bank of America (BOA) and is widely accepted by vendors that support Visa card purchases. This
reference guide will provide you with details of the UNC-Chapel Hill P-Card, including roles and responsibilities,
general information, card security, purchasing guidelines, documen
tation requirements, and reconciliation. It is
important to read the following information carefully, as
Accountholders (Cardholders), Group Approvers, and
Department Heads are responsible for adhering to the established policies and procedures.
BENEFITS TO ACCOUNTHOLDER
2. BENEFITS OF THE PURCHASING CARD
1. INTRODUCTION
BENEFITS TO UNC - CHAPEL HILL
3. ROLES AND RESPONSIBILITIES
ACCOUNTHOLDER
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 4 OF 19
•
Ensures the Accountholder uses their Purchasing Card in compliance with university policies, purchasing
guidelines and the Purchasing Card Program Handbook.
•
Reviews transactions in Works® to verify purchases are documented and charged to the correct Chartfield
String (CFS).
•
Ensures the Accountholder has not exceeded the spending limits or budget on any transaction.
•
Reviews that the Accountholder has not split transactions to circumvent spending limits or the University
guidelines.
•
Reviews correctness of receipts uploaded in Works®.
•
Approves transactions in Works®
•
Ensures transaction review and signoff is completed by the 20th of the month or first business day
following if the 20
th
falls on a weekend or holiday.
•
Ensures a Purchasing Card Account Maintenance Form is submitted if an employee transfers to another
department or terminates employment, or if card use is non-compliant with policy.
•
Provides fiscal oversight and management of business operations within his or her department.
•
Selects department employees for participation in the University Purchasing Card Program, based upon
business need and the ability to fulfill program requirements.
•
Accounts for the use of Purchasing Cards in his or her department, taking appropriate action with
departmental staff when required.
•
Provides program management and oversight.
•
Assist the University training department in developing effective training tools for users.
•
Ensures program compliance and quality assurance.
•
Enforces University of North Carolina at Chapel Hill Policy on P-Card Infractions
The Purchasing Card is a corporate Visa credit card, issued to UNC-Chapel Hill through BOA. The card is to be used for
UNC-Chapel Hill business transactions only. Personal use of the Visa card by an employee is strictly prohibited.
The Purchasing Card is a Visa credit card with corporate liability. Corporate liability is defined as follows:
•
The University is liable for all charges made by university employees.
•
The University is not liable for charges made by a terminated employee once notice of termination is
provided to BOA.
•
The University is not liable for charges made with the Purchasing Card resulting from card theft or
other fraudulent use by third parties not employed by the University.
GROUP APPROVER
DEPARTMENT HEAD
PROGRAM ADMINISTRATOR
4. GENERAL INFORMATION
CORPORATE LIABILITY
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 5 OF 19
The Purchasing Card is a corporate charge card that does not affect the Accountholder’s personal credit;
however, it is the Accountholder’s responsibility to ensure the card is used only to make purchases at the
request of, and for the legitimate business benefit of UNC-Chapel Hill.
The Purchasing Card must be used in agreement with policies and procedures established by UNC – Chapel Hill
for the procurement of goods and services. Violations of these requirements may result in revocation of P-Card
privileges and/or disciplinary action, up to and including termination of employment, in accordance with the
University’s Policy on P-Card Infractions.
Employees who are found to have inappropriately used their
Purchasing Card will be required to reimburse UNC – Chapel Hill for all costs associated with such improper use.
Eligibility for the Purchasing Card program is limited to non-temporary full and part-time faculty and staff of The
University of North Carolina at Chapel Hill. Students, contractors, consultants, and visiting faculty are not eligible
to receive a card. A card application for an eligible employee may be refused at the discretion of the Program
Administrator if the employee has committed a past procurement policy violation
.
Employees recommended for participation in the Purchasing Card Program must complete a Purchasing Card
Application. The application must be approved and sent to their Access Request Coordinator (ARC) for further
processing. Along with the purchasing card application, the ARC will submit a ConnectCarolina Finance
Applications Access Request Form for all users required to reconcile transactions and/or generate reports for
your account. Upon ARC approval the request will be routed to the Purchasing Card Office. To avoid delay, each
section of the application must be completed as directed on the form. Incomplete forms will be returned to the
requestor for follow-up.
The University a
ccepts liability for all allowable purchases made with the Purchasing Card. Therefore, each new
Accountholder must complete the Initial Accountholder Training and pass the training quiz before their card is
issued, to ensure understanding of P-Card policies and procedures. Upon receiving notification of successful
completion of training, the Program Administrator will contact the Accountholder to schedule a time for them
to pick-up their card. It is the responsibility of each Accountholder to activate their card and select a PIN.
The BOA Works® Application allows users to view P-Card authorization logs, review transaction details, upload
receipts, reconcile P-Card transactions and view reporting, according to their user access level. Available Works®
user roles are Accountholder, Group Proxy Reconciler, Group Approver, and Scoped Auditor. A Group Approver
is automatically registered with Scoped Auditor and must be assigned for each Accountholder. Group Proxy
Reconciler and additional Scoped Auditor users are dependent on business needs.
Required training for Accountholders, Group Proxy Reconcilers, and Group Approvers are hosted on the
Conn
ectCarolina Computer-Based Training (CBT) web page. All Works users are required to complete the CBT
specific to their user role and successfully pass the associated quiz prior to gaining access to the BOA, Works®
Application. Optional BOA hosted training specific to each user’s access level is available by clicking on the
training links at the bottom of your Works® Home page. Refer to the
University’s Policy on P-Card
Infractions
for additional information on training requirements.
To terminate a W
orks® user account, the ARC must submit an access request form requesting the user’s access
be revoked. Terminations should occur only for users no longer involved in P-Card reconciliation or reporting
activities on behalf of the University. Users transferring to another department but still involved in the P-Card
process should not be terminated from Works®, but their access requirements change must be communicated
to the P-Card Office by submitting an approved Purchasing Card Account Maintenance Form.
ACCOUNTHOLDER LIABILITY
ACCOUNTHOLDER ELIGIBILITY
CARD ACQUISITION
4.5 WEB ACCESS
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 6 OF 19
As an Accountholder you assume personal responsibility for the protection and proper use of your Purchasing Card.
Follow the points below to assure card security.
Each Purchasing Card is assigned to a specific Accountholder, and as such becomes that Accountholder’s
personal responsibility. The only person entitled to use the card is the person whose name is embossed on the
card. Accountholders should never lend their card to another person for any reason.
Accountholders should always treat their Purchasing Card with at least the same level of care as one does their
own personal credit cards. The card should be maintained in a secure location and the card account number
carefully guarded. The account number should not be posted, photocopied, left in a conspicuous place, recorded
on a payment form for any reason, or sent via email. Always speak directly with a merchant representative to
communicate P-Card information for payment or make purchases online via secure websites.
Accountholders are tasked with ensuring they receive the best quality goods and services at reasonable costs.
It is the responsibility of the Accountholder to certify all purchases have a valid business purpose and goods and
services purchased to support operations or further the mission of the University. Purchases charged against
university funds that are NOT in accordance with policy are the responsibility of the Accountholder.
If you leave the University, transfer to a new department, or no longer use your card in the performance of daily
job duties, you must complete and submit the Purchasing Card Account Maintenance Form to immediately
cancel your account. Your card should be destroyed upon cancellation.
Upon transfer from your current department within the University, you may apply for a new card, if needed.
Ne
w Accountholder training is not required when transferring departments.
Regardless of the type of employment change, the P-Card remains the property of UNC-Chapel Hill and must be
surrendered immediately upon request from an authorized person (such as the Department Head or the
Program Administrator), for any reason.
In the event a card is inactive for a significant period of time, the card will be reviewed for possible cancellation
by the Business Manager, Department Head, or the Program Administrator.
Accountholders are required to immediately report any lost or stolen Purchasing Card to BOA toll-free at 1- 888-
449-2273 (24 hours a day, 365 days a year). The Accountholder must also immediately notify their Program
Administrator and Business Manager/Department Head about the lost or stolen card at the first opportunity
during normal business hours. It is extremely important to act promptly in the event of a lost or stolen card, to
avoid company liability for fraudulent transactions.
You will no longer be able to use the account number after notifying the bank of a lost or stolen card. BOA will
automatically reissue a new card, and the Program Administrator will notify you as soon as the new card is
received. A card subsequently found after being reported lost should be destroyed.
5. CARD SECURITY
CARD STORAGE
CARD USAGE
ACCOUNTHOLDER EMPLOYMENT CHANGE
CARD INACTIVITY
5.5 LOST OR STOLEN CARD
6. PURCHASING CARD GUIDELINES
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 7 OF 19
The Purchasing Card represents UNC at Chapel Hill’s trust in you as a responsible employee who will safeguard and
protect University assets. As an Accountholder, you assume the responsibility for proper use of your card. P-Card
purchasing does not change or alter current purchasing policies and departmental approval processes. Your card
serves only as an optional method of payment.
Each card has individually established limits on the amount that can be spent per transaction and the amount
that can be spent per month. Spending limits are established on a case-by-case basis by the Accountholder’s
Business Manager/Department Head based upon an analysis of the department’s spending practices. If a
monthly and/or per transaction limit increase or decrease is needed after spending limits have been established,
Accountholder’s must submit an approved Purchasing Card Account Maintenance Form to pcard@unc.edu.
All P-Cards issued by the University contain standard industry restrictions against the purchase of certain
commodities unless an exception has been requested and approved. Attempts to process transactions for these
commodities will result in a declined transaction. If an attempted purchase is declined, please log into Works®
and check your account authorization log for additional information. Three (3) consecutive card declines may
result in a hold placed on your P-Card.
To request the temporary removal of a restriction, Accountholders should send an email to their Business
Manager, copying the Program Administrator. The email should include the following information:
•
The Accountholder’s first and last name.
•
Last 4 digits of the account
•
A business justification for exception.
•
Type of commodity restriction to remove (gas, food, flowers, etc.).
•
The date the restriction should be replaced.
The Group Approver must reply to all with approval, so the Program Administrator can document the request.
Accountholders should be aware there may be additional restrictions placed on their Purchasing Card by the
Program Administrator. For example, Accountholders are subject to possible restrictions at the departmental
level and grant holders may be subject to additional restrictions as part of the terms of their grant. Individual
Accountholders must be knowledgeable of and compliant with all additional restrictions, as applicable.
The Purchasing Card allows for a more efficient payment process for low value purchases needed during the
normal course of business. Please refer to The University of North Carolina at Chapel Hill Procedure on Using a
Purchasing Card for the list of Allowable and Non-Allowable Purchasing Card expenses.
If you have any questions about a purchase, please contact your Program Administrator.
A split transaction occurs when you split a purchase to stay within the per transaction or per month dollar limits
of your card. Splitting transactions is strictly prohibited. Care should be taken by the Accountholder to avoid
the appearance of such.
EXAMPLE 1
Accountholder has a Single Transaction Limit of $5,000. Accountholder purchases similar or complementing
items at a total cost of $6,000. The sale is divided into two separate transactions of $3,000 each. This is
considered a split transaction to avoid exceeding the Single Transaction Limit, an action in violation of Purchasing
Card policy.
SPENDING LIMITS: PER TRANSACTION AND PER MONTH
CARD RESTRICTIONS
ALLOWABLE AND NON-ALLOWABLE PURCHASES
SPLIT TRANSACTIONS
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 8 OF 19
EXAMPLE 2
Accountholder has a Monthly Credit Limit of $5,000. Accountholder purchases an item with a total cost $10,000
and pays the vendor $5,000 at time of purchase, and the remaining $5,000 the following month. This is
considered a split transaction to avoid exceeding the Monthly Credit Limit, an action in violation of Purchasing
Card policy.
If you are uncertain as to if a transaction would be considered “split,” contact the Program Administrator.
The University of North Carolina at Chapel Hill is exempt from North Carolina Sales & Use Tax for qualifying
purchases. It is the Accountholder’s responsibility to claim this exemption whenever using their Purchasing Card,
by providing the University’s tax exemption number embossed on the card. The University will not accept
liability for such overpayments. It is the Accountholder’s responsibility to contact the vendor to recover all tax
incorrectly charged, and forward tax reimbursement to the Departmental Business Manager.
Accountholders should be aware that the University is NOT exempt from:
•
Prepared food and beverage taxes levied and administered by various local governments in the State.
•
State sales taxes levied on electricity and/or local, private, or toll telecommunication services.
•
Occupancy taxes.
•
Highway use taxes paid on the purchase, lease, or rental of motor vehicles.
•
Merchandise paid for and received in another state.
•
Scrap tire disposal tax on new tires.
•
White good disposal tax on new white goods.
This section addresses the application of general procurement guidelines to Purchasing Card transactions.
To make a card purchase, follow the steps below. If in doubt about any part of the process, contact your Group
Approver or Program Administrator for clarification.
1.
Follow the internal procedures of your department to determine if a purchase is required and
authorized.
2.
Determine if the price quoted is the best price you can obtain.
3.
Tell the vendor you are making the purchase on behalf of UNC-Chapel Hill and that we are exempt
from NC Sales and Use Tax. Provide the NC Sales and Use Tax exemption number located on your
Purchasing Card and ensure tax is not included on the invoice or receipt.
4.
Provide payment with your P-Card, either online via a secure website, in-person or by speaking
directly with a merchant representative. DO NOT record P-Card information on a payment form
for any reason or send it via email.
5.
Obtain an itemized merchant receipt with vendor name, date of purchase, item description and total
purchase amount.
6.
If goods are to be delivered, provide the vendor with your name, department, phone number,
and complete delivery instructions. It is recommended you have purchases shipped directly to
your campus address whenever possible. Purchases should never be shipped to a home
address.
7.
When goods are delivered, retain, and match the packing slip to the original itemized receipt
(these documents will be mandatory in the reconciliation process).
6.5 SALES TAX EXEMPTION
7. MAKING A PURCHASE
CARD PURCHASE STEPS
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 9 OF 19
Items purchased with the Purchasing Card will periodically need to be returned. When this occurs, a vendor usually
offers a Return Materials Authorization (RMA) number and issues a credit invoice upon receipt of the goods. Make
certain to document the RMA number and keep the credit invoice to use in the reconciliation process at the end of
the billing cycle.
When receiving goods that you may need to return, consider the items below.
•
Always retain boxes, containers, special packaging, and packing slips, until certain that you are going to
keep the items. Items that are fragile or computer-related generally cannot be returned without the original
packing materials.
•
Read all enclosed documents carefully. Often a critical phone number and other instructions about how to
return items are included.
•
Contact the vendor and obtain a Returned Materials Authorization (RMA) number for the return.
•
To facilitate the return of goods, follow vendor shipping instructions, if applicable.
•
In some cases, you may encounter a restocking fee. The Purchasing Card may be used to pay this fee if it
does not exceed any of the card limits.
You must retain an electronic copy of all required documentation related to each Purchasing Card transaction.
Random transaction reviews will be conducted by your Program Administrator and/or Internal Audit to assure
compliance with all program requirements.
Procurement has elected to discontinue hard copy monthly billing statements for all Accountholders. To review
monthly activity, Accountholders can create a Billing Statement using the 1A Cardholder Billing Statement
report template in Works. Charges on this billing statement are for your review only and do not require
Accountholder payment. The Accountholder’s P-Card charges received by the University during the monthly
billing cycle appear on this statement. The monthly Accountholder statement must be reviewed promptly to
ensure a receipt and/or other acceptable documentation supports each purchase. The Program Administrator
will conduct compliance reviews to view purchases and supporting documentation.
As purchases are made, Accountholders must retain their original receipts and other supporting documentation.
At a minimum, receipts must contain the merchant’s name, transaction date, purchase amount, and item
description. If receipts are lost, the Accountholder should contact the merchant to request a replacement. If a
duplicate receipt cannot be obtained, the Accountholder must submit a Missing Receipt Affidavit
signed by th
e
Department Head or Business Manager and attach the approved form to its associated transaction.
It is best practice to immediately convert paper documentation to electronic format and save all receipts to a
fo
lder on your computer to expedite the reconciliation process. Accountholders must upload a receipt for ALL
purchase (debit) transactions, as part of the complete reconciliation process.
Reconciliation consists of Accountholder and Group Approver review and sign-off of all Purchasing Card transactions
in the Bank of America Works® Application. Accountholders a
re strongly urged to reconcile transactions as they post
to their account. Waiting until the cycle closes may not allow ample time for transactions to be reconciled by both
the Accountholder and Group Approver.
8. MERCHANDISE RETURNS
9. PURCHASE DOCUMENTATION
PURCHASING CARD MONTHLY STATEMENT
RECEIPT RETENTION
10. UNDERSTANDING RECONCILIATION
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 10 OF 19
The BOA billing cycle ends on the 15
th
of each month. All transactions should be reconciled and approved by the 20
th
of the month or, if the 20
th
falls on a weekend or holiday, by the next business day. Once final review and approval
dates have passed, the only method to reallocate a Chartfield String charge is by processing a journal entry. Timely
and accurate approval is essential to avoid non-value-added work after the cycle close date.
You will receive daily automated email notifications from the BOA Works® system containing a list of
transactions pending action. Each new transaction triggers an initial notification, and reminders are sent 10 and
5 days prior to the end of the billing cycle. Clicking on the email link will prompt you to log in to BOA Works®
where you can access “Action Items” on your dashboard.
Reconciliation responsibilities consists of:
ACCOUNTHOLDERS
•
Confirming default/auto-matched allocations and updating as needed.
•
Uploading receipts and providing a business justification for each purchase transaction in Works®
•
Signing off on transactions, which routes the document to the Group Approver for the account.
•
Resolving all Flagged transactions requesting additional action from the Group Approver.
If an Accountholder cannot fulfill their duties in Works®, their department must assign a Group Proxy Reconciler
to act on their behalf. Group Proxy Reconcilers are responsible for completing the same tasks as an
Accountholder.
GROUP APPROVERS
•
Reviewing transactions and attached documentation to ensure business purchase adheres to
university guidelines.
•
Checking the allocation of each transaction to ensure the charge has been coded correctly. It is the
business unit’s responsibility to clear the P-Card Clearing Account 559530 every month.
•
Flagging transactions for rejection or to request additional action from the Accountholder.
The Group Approver acts as the authority for every Purchasing Card transaction, therefore at least one Group
Approver is required for each Accountholder, unless an exception is granted by Procurement Services. If, as the
Group Approver, you do not understand a charge or have reason to believe a charge is not proper, the following
options are available:
•
Contact the Accountholder for an explanation.
•
Contact the Department Head or Business Manager to verify if the charge is appropriate.
•
Contact Purchasing to verify the charge is within applicable laws and University policies.
•
Notify the P-Card Office if a violation has occurred.
If you suspect fraud or abuse, you may anonymously report such incident to Internal Audit using the Anonymous
Report of P-Card Abuse online form.
If there is a discrepancy with a transaction, it is imperative the issue is addressed immediately with the supplier
and/or the Program Administrator. If you believe the supplier has charged you incorrectly or there are problems
with your order, you must first contact the supplier and try to correct the error. If the error involved an
overcharge and the supplier agrees, a credit adjustment should be requested and applied. If the supplier
disagrees that an adjustment is warranted, you have sixty (60) days from the statement close date to initiate a
dispute in BOA Works®. Be sure to also notify your Program Administrator in writing, providing details of your
attempts to correct the problem. Your Program Administrator will assist in every way possible to resolve the
dispute.
RECONCILIATION RESPONSIBILITIES
SUPPLIER DISPUTES
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 11 OF 19
UNC-Chapel Hill pays all charges as billed on each statement, including those with a dispute status. If a dispute is
declared valid by BOA, the bank will issue a credit and consider the dispute resolved. Although BOA acts as the
arbitrator in any dispute, you should never assume a dispute will resolve in your favor.
Fraudulent transactions should NOT be marked for dispute in BOA Works®. Accountholders must immediately
report a fraudulent charge (e.g., a charge not initiated by the Accountholder) to BOA Fraud Department at 1-
866-500-8262 and to the Program Administrator. Cards with active fraud transactions must be closed and a
new account activated. The bank will only transfer valid charges to the new account and the Accountholder will
not be held liable for any fraud charges.
Purchasing Card transactions included in the nightly upload to Works® are available for Accountholder review
the next day. The following procedures detail required activities for Accountholders and Group Approvers within
The University of North Carolina at Chapel Hill’s Purchasing Card Program, including transaction review, receipt
upload, disputes, flagging, and sign-off. If an Accountholder cannot fulfill their duties in Works®, their
department must assign a Group Proxy Reconciler to act on their behalf. Group Proxy Reconcilers are
responsible for completing the same tasks as an Accountholder.
If you need assistance with or have questions about navigating Works®, please contact P-Card team at
ACCESS WORKS
•
Log into Works® at http://www.bankofamerica.com/worksonline
•
Enter your Login Name and Password
You may reset your Works® password by clicking on the “Forgot Your Password?” link. The subsequent page will
provide instructions for resetting your password, after which a reset confirmation message will appear at the
top of your screen. Copy the temporary password and paste it at login. Upon clicking the Login button, the
system will require you to reset your password. The system prompts users to reset their password every 90
days.
REVIEW AND ALLOCATE TRANSACTIONS
•
From the Home page Action Items section, click the Pending link to access the transactions screen.
•
Click the transaction document number then choose Allocate/Edit from the drop-down menu.
•
Review the Purchase Amount for accuracy.
•
Review the default codes in each required GL segment and enter any missing codes, if necessary.
Please contact your Business Manager with questions regarding appropriate code use.
•
If additional allocation lines are required, click the Add button and choose the correct number of lines
from the drop-down menu.
•
Complete allocations and confirm the Allocation Total equals 100% and there is no Variance.
•
Make sure the Line Description clearly states what was purchased.
•
If applicable, enter the related invoice number in the Reference field section of Reference & Tax.
(Alternatively, the invoice number can be included in comments along with the business justification).
FRAUDULENT CHARGES
11. PROCEDURES FOR RECONCILIATION
ACCOUNTHOLDER
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 12 OF 19
•
If sales tax was applied to a tax-exempt eligible purchase, it is up to the Accountholder to attempt to
obtain a sales tax credit. Regardless of the Tax Status and Tax Total indicated for a transaction,
neither field should be edited during reconciliation. Applicable tax is included in the “Purchase
Amount” and any agreed upon sales tax credits will appear in a future transaction.
•
Click on the Add Comments link to provide a business justification, which is required prior to sign-off.
Business justification must provide a detailed purpose for the expense. (If applicable, you may opt to
include the related invoice number along with the business justification).
•
Click OK, Save, and Close to return to the Allocation Details screen.
UPLOAD RECEIPTS
•
From the transaction screen, click the transaction Document number then choose Manage Receipts
from the drop-down menu.
•
Click Add to either Attach a New Receipt or Attach a Stored Receipt.
•
Click Attach and a confirmation window displays. You will not be able to sign-off on a transaction
without uploading a receipt.
International transactions incur a fee of 1% of the total transaction amount, known as an International
Transaction Fee. These fees typically appear as a separate line item, for which there is no receipt. Best practice
is for users to upload the original transaction receipt and note “International Transaction Fee” as the receipt
description and business justification.
For the best results, scan images in black & white with a resolution of 300 DPI or lower. Works® supports files in the
.pdf, .png, .jpg, .gif and .jpeg formats. Uploaded files will be compressed, except for PDF, which must be less
than 1MB natively. The compressed file must also be less than 1MB. Mobile users may elect to install OneDrive
and scan or capture photos of their receipts for immediate upload into Works® or for future access from their
desktop.
DISPUTE TRANSACTIONS
•
From the transaction screen, click the transaction Document number and choose Dispute from the
drop-down menu.
•
Complete the Dispute Transaction screen details and click OK.
Fraudulent transactions should NOT be marked for dispute in BOA Works®.
SIGN-OFF
•
From the transaction screen, select check box(es) next to the desired transaction(s).
•
Click Sign Off to automatically forward the transaction to your Group Approver.
ACCESS WORKS
•
Log into Works® at http://www.bankofamerica.com/worksonline
•
Enter your Login Name and Password
You may reset your Works® password by clicking on the “Forgot Your Password?” link. The subsequent page will
provide instructions for resetting your password, after which a reset confirmation message will appear at the
top of your screen. Copy the temporary password and paste it at login. Upon clicking the Login button, the
system will require you to reset your password. The system prompts users to reset their password every 90
days.
GROUP APPROVER
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 13 OF 19
REVIEW TRANSACTIONS
•
From the Home page Action Items section, click the Pending link to access the transactions screen.
•
Review each transaction to confirm items purchased are within policy guidelines, purchases do not
include split transactions, selection of appropriate allocation codes, detailed descriptions are
included, and business purpose is clearly stated, if applicable.
•
Click the plus sign (+) to the left of the transaction document number to display the transaction
details.
•
Review the Transaction tab for comments on business justification of purchase.
•
Click on the Allocation tab to confirm an appropriate allocation has been provided.
•
Review contents of Reference and Tax tab, where applicable.
FLAG TRANSACTIONS
•
From the transactions screen, select the transaction document number and then choose Raise Flag
from the drop-down menu.
•
Enter comments detailing the issue and action required.
•
Click OK. The Flagged transaction will be returned to the Accountholder for resolution.
(Note: The accountholder does not receive an email alert for a flagged transaction).
APPROVE TRANSACTIONS
•
From the transaction screen, select the check box(es) next to the desired transaction(s).
•
Click Sign Off for final approval.
If a Group Approver is expected to be away from the office for an extended period and there are no other
approvers within their group, it may be necessary for the Group Approver to delegate their approval authority.
Two important items to remember when selecting an approver delegate:
•
Your Group Approver representative must have Works® access. If Group Approver registration is
required, please send an approved Works Maintenance Form to your Access Request
Coordinator (ARC).
•
Your Group Approver representative should be an approver within your business unit who’s familiar
with the procedures for reconciling Works® transactions.
DELEGATING APPROVAL
•
Click the profile icon at the top right of any Works® page.
•
Select the Group Permissions.
•
Select Approver by Delegation.
•
Click the Add button to find and select your delegate.
•
Enter the required information in the Delegate Approval window.
•
Save your selections.
APPROVAL DELEGATION
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 14 OF 19
Approval reminders are sent 10 and 5 days prior to the end of the billing cycle. Once the final approval period has
passed, the Program Administrator will sweep all unapproved transactions in Works® and initiate payment.
To assure BOA is paid in a timely manner, the Purchasing Card Administrator will sweep all unapproved
transactions into the payment process at the end of the approval period. Transactions not reconciled prior to
this time will charge the Accountholders default Purchasing Card Chartfield String. The Accountholder and
Group Approver are still required to sign-off on all swept transactions in Works®, but they can no longer edit
the default allocation code before charges post to the general ledger. After the general ledger feed, charges can
only be reallocated by processing a journal entry.
An Accountholder’s available credit is reduced by the dollar amount of transactions not reconciled in Works®.
Thus, the Accountholder’s purchasing power is decreased until the approval process is complete. Only funds
from each transaction signed off by the Group Approver will be restored to the account at the end of the billing
cycle. Repeated delinquent approvals are considered a cause to suspend or revoke an Accountholder’s
privileges.
A separation of duties must be followed with the Purchasing Card, as with all other financial transactions. The
person placing the order (“Accountholder”) cannot be the person who approves the order. This is the reason an
Accountholder and Group Approver have been assigned for each card.
The Purchasing Card is a purchasing tool. Grant and contract requirements to support cost allocation and
document retention must be met for all Purchasing Card purchases against grant and contract funds.
The Principal Investigator (PI) of a grant or contract is responsible for guaranteeing all expenses paid from the
grant or contract are allowable, allocable, and reasonable. The PI, with assistance from his or her research team
and designated departmental support staff, ensures all expenses are permissible according to the Grants and
Contracts Administration procedures and federal guidelines. Sponsor regulations may provide additional
restrictions.
Grants and Contracts Administration is responsible for providing detailed technical advice regarding sponsor
regulations and business procedures pertaining specifically to sponsored programs.
All transactions made with the University Purchasing Card are subject to audit. Accountholders in violation of
compliance may have card privileges suspended or permanently revoked and could face additional disciplinary
actions up to and including termination of employment. Disciplinary action will be enforced at the discretion of the
Program Administrator, Procurement Services, and/or the Accountholder’s Business Manager based on the
severity
of the
violation. Refer to the University of North Carolina at Chapel Hill Policy on Purchase Card (P- Card)
Infractions for more information.
12. TRANSACTION SWEEP AND PAYMENT PROCESS
SWEEP OF UNAPPROVED TRANSACTIONS
ACCOUNTHOLDER TRANSACTION LIMITS
13. SPECIAL NOTES
INTERNAL CONTROLS
GRANT AND CONTRACT FUNDS
14. COMPLIANCE VIOLATIONS
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 15 OF 19
Accountholders who misuse or abuse P-Card funds will receive a UNC-CH Purchasing Card Misuse/Abuse
Notification.
•
Misuse is the intentional or unintentional violation of P-Card policies and procedures for work-related
gain. Three or more P-Card misuse violations within a six-month or audit review period will result in
suspension of P-Card privileges.
•
Abuse is the intentional or unintentional violation of P-card policies and procedures for personal gain.
Abuse violations are cause for immediate cancellation of your P-Card.
General descriptions of Accountholder infractions include:
•
Failure to reconcile transactions by the first business day of the month following the end of the billing
cycle. The account will be suspended until all outstanding transactions are reconciled.
•
Failure to provide a valid business justification for purchase (i.e., reason for purchase).
•
Failure to immediately report loss or theft of a card upon discovery.
•
Splitting transactions to circumvent transaction limits.
•
Failure to supply valid receipt, invoice, or other supporting documentation.
•
Using P-Card to purchase non-allowable items per the P-Card policy, or misuse of any temporary
exception to Purchasing Card restrictions.
•
Failure to clean up the P-Card Clearing Account 559530 by the end of following month. It is the
responsibility of the P-Card Accountholder’s unit to ensure the correct Chartfield String (CFS) is
assigned to P-Card transactions and clear P-Card Clearing Account 559530 every month.
•
Other infractions warranting disciplinary actions, as deemed appropriate by the P-Card Program
Administrator or the Accountholder’s Business Manager or Department Head.
1
ST
OFFENSE
Courtesy email warning to Accountholder, Group Approver and Accountholder’s direct supervisor.
2
ND
OFFENSE
Email notification of in
fraction to Accountholder, Accountholder’s direct supervisor, unit Business Manager, and
MOU Financial Lead or Dean.
3
RD
OR GREATER OFFENSE
Thirty (30) to ninety (90)-day suspension of Accountholder’s P-Card
*Infractions will be tracked on a rolling 12-month basis. The P-Card team reserves the right to reduce or
escalate corrective actions at their sole discretion.
Personal purchase made intentionally:
1.
Immediate revocation of P-Card. The Accountholder, Group Proxy Reconciler, Group Approver, Direct
Supervisor, MOU Lead and Dean or Department Head will receive an email notification.
2.
Department Head or Dean is responsible for taking appropriate disciplinary action after consulting
with Human Resources, up to and including termination of employment.
Any Accountholder who intentionally makes a personal purchase on their university issued Purchasing Card
has committed theft of state property. Appropriate disciplinary actions could include but may not be limited
to immediate card revocation without eligibility for future Purchasing Card use, and possible termination of
employment. The University reserves the right to pursue criminal charges against any Accountholder
suspected of unlawful activity.
P-CARD MISUSE AND ABUSE
ACCOUNTHOLDER INFRACTIONS
CRIMINAL ACTIVITY
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 16 OF 19
If you need assistance with or have questions about navigating Works or for matters concerning the P-Card program
policies and procedures, please contact the Purchasing Card Office [email protected]du
PURCHASING CARD PROGRAM ADMINISTRATOR
Nikki Foye
PURCHASING CARD PROGRAM ASSISTANT
Beverly R. Braxton
919-962-2258
PAYMENT CARD TEAM LEAD SUPERVISOR
Shana Hart
919-445-1877
To contact BOA, call the number on the back of your card 888-449-2273. Any time BOA is contacted, you should
also contact the Purchasing Card Program Administrator.
APPENDIX I: PURCHASING CARD PROGRAM CONTACTS
P-CARD OFFICE
BANK OF AMERICA ( BOA) CARD SERVICES
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 17 OF 19
Following are frequently asked questions about the P-Card Program’s reconciliation process in Works. For complete
understanding, users are advised to read the Purchasing Card Program Handbook in its entirety.
1.
Is Works a single sign-on application? If not, how do I access Works?
Works is a web-based application hosted by Bank of America (BOA) and is not single sign-on compatible. To
access Works, new card applicants must submit an approved Purchasing Card Application
to their A
ccess
Request Coordinator (ARC), who will submit the application along with an Access Request Form for each user
required to reconcile transactions and/or generate reports for your account. Users will be registered for access
and sent a
BOA, Works® Application system-g
enerated email containing their logon information once the P-
Card Program Office receives notice of successful completion of training. Questions and concerns regarding
Works should be directed to the ITS Service Desk at 919-962-HELP.
2.
Is training required for all Works users?
Training is required for Accountholders, Group Proxy Reconcilers, and Group Approvers and is available on the
ConnectCarolina Computer-Based Training (CBT)
web page. E
mployees must successfully complete their
required training prior to gaining access to Works. Refer to the University’s Policy Purchasing Card (P-Card)
Infractions for additional information on training requirements.
3.
What are my responsibilities as an Accountholder in Works?
Prior to sign-off, Accountholders are required to confirm the accuracy and completion of each transaction
Chartfield String allocation; upload and attach a purchase receipt to its related transaction; enter a line-item
description detailing the purchase; and comment with business justification. Accountholders are also
responsible for correcting “Flagged” transactions returned by their Group Approver. To correct a flagged
transaction, an Accountholder should first review the “Flag Comments” on their transaction list, then update as
needed by providing additional comments upon completion. If an Accountholder cannot fulfill their duties in
Works, their department must assign a Group Proxy Reconciler to act on their behalf. Group Proxy Reconcilers
are responsible for completing the same tasks as an Accountholder.
4.
Who can approve my transactions in Works?
A Group Approvers is assigned for each Accountholder and is responsible for final transaction sign-off. Group
Approvers may also “Flag” transactions back to the Accountholder for update or additional information. To
route transactions to their Group Approver, Accountholders are required to confirm the accuracy and
completion of each transaction Chartfield String allocation; upload and attach a purchase receipt to its related
transaction; enter a line-item description detailing the purchase; comment with purchase justification and sign-
off on their transactions in Works. If an Accountholder cannot fulfill their duties in Works, their department
must assign a Group Proxy Reconciler to act on their behalf. Group Proxy Reconcilers are responsible for
completing the same tasks as an Accountholder.
5.
Where can I indicate the invoice number related to a transaction?
You can include the related invoice number in “Comments” along with the business justification or enter it in
the “Reference” field (Reference & Tax section) of the transaction. Data contained in both fields are visible in a
user’s transactions list and can be included in Spend reports.
6.
Will I receive notification of transactions pending approval in Works?
Yes. You will receive daily automated email notifications from the BOA Works system containing a list of
transactions pending action. Each new transaction triggers an initial notification, and reminders are sent 10 and 5
days prior to the end of the billing cycle. Clicking on the email link will prompt you to log in to BOA Works where
you can access “Action Items” on your dashboard.
APPENDIX II: FAQ
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 18 OF 19
7.
Can I split allocations if purchasing for other departments? If so, is approval required from those
departments?
You can split allocations by percentage or dollar amount by adding allocation lines when reconciling. The total
purchase amount must be accounted for, leaving no variance indicated upon completion. The total amount of
a split charge will affect the Accountholder’s P-Card account balance. Split allocations do not require sign-off
from other departments.
8.
Can I edit the default transaction codes and/or use accounts from my “Favorites” list?
Works doesn’t provide a “Favorites” feature, but you can edit any or all GL allocations. All required segments
must be complete prior to sign-off. This is indicated by green check marks in the “Comp/Val/Auth” column of
the transaction.
9.
What happens if I enter an invalid Chartfield String (CFS)?
Since Works does not validate CFS codes, approved transactions containing invalid allocation will hit the
department CBM default account. CFS changes required after charges post must be processed via journal entry.
10.
Do I have to save my receipts and card statements?
Accountholders or Group Proxy Reconcilers must upload and attach a receipt to each purchase (debit)
transaction in Works. The Accountholder or Group Proxy Reconciler can upload the receipt and immediately
attach it to a transaction or “store” it and attach it later. If a receipt is not available, the Accountholder or Group
Proxy Reconciler must attach an approved Missing Receipt Affidavit
to
the related transaction. Works retains
uploaded receipts for seven (7) years. Accountholders can generate monthly billing statement reports in Works,
for which there are no University or P-Card Program audit requirements for retention.
11.
Are commodity codes required?
No. In many transactions the Account segment of the GL allocation will default based on the Merchant Category
Code (MCC) of the vendor. This replaces the need for an Accountholder or Group Proxy Reconciler to provide a
commodity code. If the Account does not default or the Accountholder wishes to change the default, he/she
will have to select a valid code from the list of values.
12.
What happens if I do not reconcile transactions in Works by the end of billing cycle?
Regardless of transaction approval status, the P-Card Program Manager must process all transactions for
payment at the end of the billing cycle. Transactions not reconciled in Works at that time will charge to the P-
Card default Chartfield String (CFS). If the P-Card default is invalid or lacks budget, the department default in
CBM will be charged. Any CFS changes required after charges post to the account must be processed via journal
entry. Transactions not signed off by the Group Approver by the end of a billing cycle affect the amount of
available credit on a P-Card account at the start of the subsequent billing cycle(s) To restore spent funds to their
P-Card account, Accountholders must fully reconcile their outstanding transactions and have them signed off by
their Group Approver.
13.
As an approver or auditor, how will I know the status of P-Card accounts (active, cancelled, lost/stolen), or if
a card was closed due to fraudulent charges and another account was created?
Works users can create reports or choose from the selection of available templates in the system. The Account
- Card Status report provides card status information and can be modified to include any data field contained in
Works or available for an account, including the replacement card account for any card closed or replaced for
whatever reason.
14.
What should I do if I find fraudulent charges on my P-Card?
Accountholders must immediately report a fraudulent charge (e.g., a charge not initiated by the Accountholder)
to BOA Fraud Department at 1-866-500-8262 and to the Program Administrator at pcard@unc.edu. Card
s with
active fraud transactions must be closed and a new account activated. The bank will only transfer valid charges
to the new account and the Accountholder will not be held liable for any fraud charges.
PURCHASING CARD PROGRAM HANDBOOK
REVISED 11/30/2023
PAGE 19 OF 19
Appendix III: Revision History
REVISION
DATE
APPROVED BY REVISION DETAILS
7/24/18
Procurement
Established document
9/12/18
Hua Shen
Section 9.1 & FAQ #8 – billing statement access method change from email to
Works report
3/18/19
Hua Shen
Section 5.1 & 7.1 - updated process for making secure P-Card payments.
Section 11.1- updated process for tax and International Transaction Fee allocation
Sections 10.3 & 11.1 – noted handling of fraudulent charges.
Section 11.1– added bullet for entering invoice number.
FAQ – added question #4
6/10/19
Jessica Hwang-
Strickland
Section 4.5 – Web training requirements
Section 14.2 – updated Accountholder Infractions
7/1/19
Hua Shen
Multiple sections - added links to the new P-Card Infractions Policy
FAQ – added question #2
Appendix I – updated P-Card Program contacts
5/2/2022
John
Medlin/Christin
e Shia
Updated broken links throughout document.
3/24/2023
Shana Hart
Updates to direction. Bank of America name and new links
11/30/2023
Shana Hart
Update to contact information and links
