Chapter 7.00 Business Services

CHAPTER 7.00 – BUSINESS SERVICES

PURCHASING CARDS 7.66

Purchasing cards shall be used exclusively for expending classroom instructional support funds in accordance with Alabama Administrative Code 16-18.1 (as amended by Act No. 99-389).

The use of purchasing cards requires the local board of education to utilize a voucher system to account for expenditures for classroom instructional support. Alabama Administrative Code 16-1-8.1 (as amended by Act No. 990389) offer the voucher system as an alternative to purchasing classroom instructional support under the voucher system are limited to items costing $15,000.00 or less per item.

In accordance with the Alabama Administrative Code 16-1-8.1 (as amended by Act 99- 389), the Talladega City Board of Education has elected to participate in the state purchasing card program. The program will be utilized in all schools within the system. The goal in providing this service is to promote educational excellence in schools by facilitating the purchase of needed classroom instructional supplies and equipment.

To gain access to a card, employees must sign a Purchasing Card Agreement and Use Form.

Purchasing Card Definition

The Purchasing Card is a tool to allow teachers to buy supplies and equipment with a card that is acceptable worldwide by merchants authorized to accept Visa. The card may be used to purchase at merchant locations.

Purchasing Card Benefits

Talladega City School System employees should realize substantial time-savings when compared to the current system. Teachers will be able to purchase sale items immediately without having to wait for a purchase order and risk missing the sale price.

The accounting reports facilitate such activities as spending analysis and government compliance reporting. The tracking reports facilitate such activities as administrative reports, which typically provide: listings of cardholders, hierarchical configurations, details about the account limits and restrictions, and cardholder activity. Vendor management reports can be used to analyze small dollar purchasing data in aggregate to determine possible opportunities for discount negotiations. The Control and audit reports produce exception and purchase log information, which will facilitate the control and audit of expenditures.

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Expectations of Purchasing Card Users

Employees are responsible for appropriate use of the Purchasing Card. Additionally, employees are responsible for their actions while using the card. Use of the Purchasing Card is a privilege, not a right, and may be revoked if guidelines are not followed.

Purchasing Card Guidelines

1. The Purchasing Card shall be used exclusively for classroom instructional supplies and equipment to be used either by classroom teachers of students in the classroom.

2. The cardholder shall reimburse the Talladega City School system (the system) for unallowable expenditures, sales tax charges, missing itemized receipts, excessive charges, and telephone/internet orders.

3. Reimbursements must be made to the System within thirty days of notification. Individuals who fail to make reimbursements within this time frame will be referred to the Board.

4. The cardholder shall inform merchants that purchases with the card are exempt from sales tax.

5. The use of a Purchasing Card is a privilege that may be suspended upon failure of the cardholder to follow the policies.

6. The Purchasing Card privileges may be suspended for the following reasons:

a. Cardholder allows another individual to use the card. (One Offense)

b. Cardholder makes attempts to use the card for Merchant Exclusions. (One Offense)

Merchant exclusions include:

Airlines Restaurants Auto Rentals Convenience Stores Hotels and Motels Beverage and Tobacco Stores Transportation (Taxi, Limo…) Adult Stores Cash Advances Movie Theaters Department Stores Long Distance Phone Calls Clothing Stores Misc. Stores (Nightclubs, Bars, Mail Orders Music, Pawn Shops)

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Confirmations, Preview Orders, Gas Stations Guarantees Automatic and Delayed Billing Layaways

c. Cardholder purchases unallowable items. (Two Offenses)

d. Cardholder does not provide legible itemized receipts for purchases. (Two Offenses)

e. Cardholder charges telephone/internet orders. (Two Offenses)

f. Lost or Stolen Cards (Two Offenses)

g. Cardholder allows merchants to charge sales tax (Three Offenses)

STATUTORY AUTHORITY: CODE OF ALABAMA 16-13A-5; 16-13A-6

LAW(S) IMPLEMENTED: CODE OF ALABAMA 16-13A-5; 16-13A-6

ALABAMA ADMINISTRATIVE PROCEDURE ACT: §______

HISTORY: ADOPTED: AUGUST 14, 2000 REVISION DATE(S): APRIL 19, 2004; NOVEMBER 3, 2008 FORMERLY: DJEK

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