University of Nevada Las Vegas s2

UNIVERSITY OF NEVADA LAS VEGAS Internal Control Survey Yes No Comments PROCUREMENT CARD Security 1. Are the card and records kept in a safe place? (Card information should never be left in a place with access by unauthorized individuals) 2. Are all purchases made by the cardholder? (The cardholder may make purchases on behalf of another individual, but the card cannot be used by anyone other than the cardholder). Records and Receipts 3. Has each billing cycle been reconciled? For these purposes, reconciliation means that the account information and object/ subobject codes are entered into PVS Net, and that the amounts match. 4. Is a Statement of Account printed for each billing cycle and filed with the records? 5. Are descriptions and initials included for all transactions? 6. Are appropriate object and subobject codes used for each transaction? 7. Are original receipts available for each item on the Statement of Account? 8. Does each receipt have the following information: 1. Card number used for the transaction. 2. Itemized description of goods purchased. 3. Vendor name. 4. Transaction date. 5. Transaction total. Management Review 9. Is the Statement of Account signed each billing cycle by an individual with signature authority for each account used? 10. Review the accounts used by the card. If any account is not listed as the cardholder’s primary or backup account, does the cardholder have signature authority for this account? (The cardholder must have written permission to use the account if the account is not listed on the cardholder’s application). Travel 11. For travel arrangements, is a completed travel authorization (TD) completed prior to the use of the PCard for travel? 12. Was the card used for any expense other than airfare and registration? (The card currently may not be used for hotel rooms, parking or other travel-related expenses). 13. For airfare purchases, is the TD number referenced in the PVS Net description of the purchase? Hosting 14. Was hosting pre-authorized on the cardholder’s application? (If not, hosting may still be used on the PCard, but each individual UNIVERSITY OF NEVADA LAS VEGAS Internal Control Survey Yes No Comments transaction must be approved by the appropriate approval authority). 15. Was a hosting account used? (Per NSHE policy, all hosting activity must be done through an account approved for hosting). 16. Were group or banquet table purchases approved in advance by the President’s Office? (Due to the limitation on group and banquet table purchases, the President’s Office requires the opportunity to individually approve each of these purchases). 17. Is there a copy of the Host Approval form for each hosting transaction? (This form is required for each hosting transaction done with a PCard regardless if the card was pre-authorized for hosting). 18. Is the hosting form complete, showing the who, what, when, where and why of the event? (This information is required for compliance with IRS guidelines). 19. Does the hosting form include a Dean’s or appropriate signature authority? (This signature is not required on each individual hosting activity if the cardholder was pre-authorized to perform hosting). 20. Are all tips less than 20% of the sales amount? (Per NSHE policy, a tip may not exceed this amount). Other 21. Check for duplicate purchases from the same vendor on the same day. If any exist, is the total of purchases less than the single transaction purchase limit? (Splitting of purchases into smaller amounts to avoid the single transaction purchase limit is prohibited). 22. Do all transactions appear to be for business purposes? (The PCard may never be used for personal business, even if the intent is to pay back the University for the purchase). 23. Are the purchases of all items which must be controlled by the Property Control Department reported to that department? (The PCard may be used for the purchase of controlled assets, but the items must be reported to the Property Control Department). 24. Are all purchases made for items that do not appear on the list of restricted items? (Purchases may not be made for items on the list of restricted items. The list is periodically updated and can be found at http://www.unlv.edu/depts/purchasing/PCard/pcardrestrictions.htm) 25. For items requiring commodity approval, was this approval obtained before obtaining the services? (The list of items requiring commodity approval is periodically updated and can be found at http://www.unlv.edu/depts/purchasing/commodity_app.htm) 26. Are all purchases made from a vendor that does not appear on the restricted vendors list? (Purchases may not be made from vendors on this list. The list is periodically updated and can be found at http://www.unlv.edu/depts/purchasing/PCard/pcardrestrictions2.htm) 27. Were all goods shipped to UNLV? (Items may not be shipped to any other location than the campus without the prior written permission of the PCard Administrator. The PCard Administrator UNIVERSITY OF NEVADA LAS VEGAS Internal Control Survey Yes No Comments may be contacted at 42273 – 4CARD). 28. Are all items shipped at time of payment? (Items may not be back- ordered using the PCard). 29. Was sales tax excluded from each purchase? (If sales tax is accidentally paid for a purchase, the cardholder should attempt to obtain a reimbursement of any material amount of sales tax paid).