EasyProcure,EasyProcure, TheThe EducationEducation ProcurementProcurement CardCard

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Page 1 INTRODUCTION

School districts are turning to procurement cards to reduce the costs associated with small dollar purchases as well as to streamline purchasing and payment procedures. Anyone having a credit card knows how spending can get out of hand; but procurement cards are full of advantages for districts and are something that can be controlled. The district has to implement strict rules on how the cards can be used. They are great substitutes for other purchasing methods when they are used the right way. Procurement cards may not work in every situation, needless to say you are not going to be able to pay for your new high school project and it will not eliminate the need for a purchasing department. But if you decide to begin offering procurement cards to your employees, here are a few tips to consider.

Start small, outline your needs and identify the risk associated with your needs. Written policies and procedures are a must. Board policy for procurement cards may include the following areas: • Number of cards to be issued. • Who the cards will be issued to (individuals, departments, or cost centers). • What the cards will be used to purchase. • Types of purchases where competitive solicitation is required. • Credit or usage limit. • Single transaction limit. • Daily usage limits. • Merchant Category Codes (MCC). • Reconciliation of purchases to billing statements. • Cardholder report of account activity to management. • Statement and sales receipts retention. • School/Department/Supervisor by location to review, approve and sign off on cardholder statements certifying the purchases made are legitimate purchases for district business. • Designation of individual/s authorized to be the contact for the district and bank to manage and monitor the program. This person will need to be able to setup or cancel accounts. • Cardholder agreement. • Block/restrict cash advances from card. • Random audits of statements for the cardholder to justify charges. • Address card misuse. • Training cardholders on the nuances of the procurement card process.

In order to maintain control over spending, the district needs a good system in place. Monitoring account activity with weekly reports and a procedure for reconciling charges ensures that only authorized transactions are posted. This is the key to making the program run smoothly. Issue cards only to those who need a card. The spending and transaction limits and the merchant category blocking feature allow the district to maintain significant controls over expenditures. The district is able to control purchases to specific vendors/merchant, by excluding restaurants, flower shops, beverage establishments as well as controls on a card-by-card basis or by groups. The procurement card can replace a petty cash system making it easier to correct charges and it allows the district better control over purchases and any

Page 2 discrepancies. Because all purchases are documented, it leaves a paper trail that can be used for your auditors. The procurement card allows for thorough recordkeeping and better management controls.

How can the district prevent abuse of the card, such as personal use? Once the employee has been trained on how to use the procurement card and has signed the agreement stating that the card will only be used for school district purposes and any misuse of the card would be grounds for immediate termination of employment, the process begins. The cardholder identifies needed purchases and makes the allowable purchase. The order or purchase can be made in person, or by phone, fax, internet, or email using the procurement card, eliminating the need for mailing purchases orders. An original receipt showing what was purchased must be obtained. The cardholder verifies all charges, matching receipts to the monthly statement. Disputed transactions will be handled by the cardholder. He must ensure there is documentation for each transaction, assign account codes, reconcile and sign off on the monthly statement and forward the statement with all the receipts to his supervisor/department director within the timeline that has been established. The supervisor/department director will review the reconciled statement as “approved for payment”, and sign off on the statement certifying the items and/or services are for the use of the school district and return the statement with the receipts to the Business Office. Let cardholders know that random audits of their statements will be done. As part of the audit, the statement will be reviewed item by item with the employee to justify the charges. Any questionable items would be discussed with management.

How can transactions be allocated to the proper account and object code? Check with your software provider as to whether their software can interface with the bank and allow the district to properly account for all the purchases made by each cardholder and post these transactions to the general ledger.

The procurement card has been cost effective for us in obtaining low-cost supplies and services. Travel and training costs have worked well using the procurement card process. In most situations using the card eliminated travel advances and the accounting department did not have to track and reconcile the advances. Cardholders also benefit, since they do not have to go through the lengthy process of requesting and waiting for the travel advances to be processed. Registration fees for professional development have also been cost effective because we don’t miss out on the early registration discounts. The maintenance department is one area that the district has been able to dramatically see the effectiveness of the procurement card in reducing the administrative burden associated with small dollar purchases. The procurement card eliminated the need for open accounts and blanket purchase orders, thereby streamlining the settlement process. The maintenance staff and head custodians love the convenience of buying supplies and other low-dollar items with the purchasing cards.

Procurement cards have worked for us and they can work for you. Develop written polices and procedures to include merchant controls, credit limits and reconciliations. Internal controls are a must. Procurement cards offer a wealth of advantages. As long as management controls are in place the procurement card is less risky than credit cards and no more risky than existing procedures for petty cash systems, expense reports, travel advances or small-dollar purchases where the only monitoring, in many cases, is to ensure that they are properly coded.

Page 3 Page 4 Page 5 Page 6 Great Valley School District Procedures Manual

Procurement/Purchasing Card

PURPOSE

To provide guidance on the proper use of Great Valley School District’s Purchasing Card and establish procedures, which meet the following criteria:

• Provide an efficient and cost effective method of purchasing and paying for goods and services.

• Reduce the use of petty cash, blanket purchase orders, and prepaid purchase orders.

• Ensure Purchasing Card purchases are in accordance with the procedures of the District and Pennsylvania Statutes.

• Reduce the time and money spent processing low dollar transactions.

• Ensure that the District bears no legal liability from inappropriate use of Purchasing Cards.

• Provide for disciplinary action if the Purchasing Cards are misused.

SCOPE

These procedures will apply to all Great Valley School District employees participating in the program.

BACKGROUND

Great Valley School District is making available to designated employees delegated authority to make minor purchases directly through a Purchasing Card Program. This will allow departments flexibility to purchase small routine materials and supplies.

Certain controls have been developed for the Purchasing Card that does not exist in a traditional credit card. These controls ensure that the card is used only for specific purchases, within the spending limits and merchant code restrictions.

Page 7 CARD DESCRIPTION

The Purchasing Card shall contain the Great Valley School District’s logo, "Great Valley School District", Cardholder's name, tax exemption number and an expiration date. The Card has been uniquely designed to avoid confusion with personal credit cards.

The Business Administrator will set limits for each cardholder: The limits shall, generally, be as follows:

All cardholders:

Single per Transaction Limit: TBD (but less than $1,000) Transactions/Authorizations per Day: Every Billing Cycle (Monthly) Limit: TBD (but less than $4,000)

Purchases beyond the “Single per Transaction Limit” must be made in accordance with the State Statutes. The Purchasing Card may be used as a method of payment for purchases exceeding $4,000. Such exceptional purchases will conform to the Pa. School Code and require the appropriate approval of the immediate supervisor prior to purchase.

Charges for purchases shall not be split to stay within the single purchase limit. Splitting charges will be considered abuse of the Purchasing Card Program and a clear violation of the Pa. School Code.

1. DEFINITIONS

Account Clerk--Employees designated by District Administrator to be responsible for the reconciliation, documentation and account coding of Purchasing Card transactions for a specified group of Cardholders.

Bank--The financial institution, which has entered into an agreement with the District to provide the Purchasing Card Program (currently PNC).

Billing Cycle--The monthly billing period that begins on a set date of each month and ends on the same day the following month, with a twenty-day (15) grace period before payment is due.

Capital Equipment--Assets with a cost of $2,500 or more and a useful life of one year or more, including but not limited to furniture, equipment, vehicles, and computer hardware.

Cardholder Agreement--Visa's terms and conditions that define Cardholder use of the Purchasing Card.

Credit Log--Summary sheet upon which the Cardholder and/or Account Clerk records the details about credits to the Purchasing Card purchases. Information to be recorded includes the reference or order number. date of original transaction. date of credit transaction. purchase description. and dollar amount of the credit.

Merchant Category Code (MCC) Limit--A method to control where spending is allowed. All Visa merchants are assigned an industry-specific MCC code, which the District can restrict

Page 8 from Purchasing Card access. Once an MCC code is blocked, all merchants within that category will be declined.

Monthly Limit--The maximum dollar value of charges a Cardholder is authorized to make during the billing cycle.

Purchasing Card--A charge card issued to an employee for the purpose of purchasing small dollar items.

Purchasing Card Administrator--The Business Administrator is responsible for the administration of the Purchasing Card Program. An alternate will also be assigned.

Single Purchase Limit--The maximum value of charges a cardholder is authorized to make during a single transaction.

2. How It Works

• The District Administrator authorizes the issuance of a Purchasing Card to an employee.

• The Business Administrator coordinates issuance of a Purchasing Card to an employee.

• A Cardholder presents goods or services for purchase to a vendor who accepts VISA.

• The vendor processes the card information to obtain authorization for the purchase.

• The Bank receives the transaction information electronically from Visa.

• The Bank verifies the account number and spending control limits on the card.

• The Cardholder receives the merchandise and a copy of the receipt.

• The Cardholder maintains the original receipt for monthly remittance to the Account Clerk.

• The vendor receives payment for the merchandise within 3 days.

• The Account Clerk receives a monthly memo statement for reconciliation and payment certification.

• The Account Clerk reconciles all purchases and credit activity to the memo statement, along with supporting documentation, and forwards it to Business Office.

• Business Office receives a consolidated monthly statement for each billing cycle. The Business Administrator pays the Bank via ACH.

3. Responsibilities

A. Cardholder is responsible for the following:

* Holding and securing the Purchasing Card and card number.

Page 9 * Buying supplies and services. * Informing vendor of tax-exempt status prior to processing sale transaction. * Collecting and saving sales receipts. * Writing the account number, or narrative description of the account/project to be charged, on the back of each receipt or on the optional transaction log. * Receiving and inspecting all ordered materials and services. * Reporting discrepancies to vendor. * Reviewing/verifying charges with the Account Clerk. * Submitting statements and receipts to the Account Clerk by department deadline.

* Complying with Great Valley School District’s policy and procedures.

B. Account Clerk is responsible for the following:

* Matching receipts and supporting documentation with the weekly statement. * Identifying and handling disputed charges. * Maintaining a copy of the Credit Log sheets and verifying all credits are posted. * Verifying/assigning account codes. * Signing the memo statement (ensuring sufficient budget dollars are available) and forwarding it along with the statements, receipts, packing slips and other supporting documentation as required, to Business Office.

C. District Administrator is responsible for the following:

* Designating Account Clerk and communicating it to the Business Administrator. * Requesting Purchasing Cards. * Evaluating the need to cancel or reissue cards. * Collecting revoked cards from Cardholders and remitting to the Business Administrator.

D. Business Administrator is responsible for the following:

• Reviewing and communicating to the Bank all Purchasing Card requests and changes to card limits. • Training Cardholders. • Coordinating the issuance and cancellation of cards. • Maintaining program policy and procedures, Cardholder guides and/or manuals and all Cardholder application forms. • Maintaining a list of all current Account Clerks. • Pursuing supplier discount opportunities. • Evaluating Purchasing Card feedback from suppliers. • Coordinating and maintaining internal controls. • Coordinating program policy issues. • Participating in ongoing program reviews. • Participating in resolving billing disputes. • Monitoring program for compliance with all Great Valley School District’s policy and procedures and recommending disciplinary action to the Director of Business Affairs. • Monitoring the program's aggregate monthly spending relative to the aggregate established credit limit with the Bank for potential required increases.

Page 10

• Receiving approved monthly statements and supporting documentation from all Account Clerks. • Performing a pre-audit over receipts and charges. • Paying charges from the monthly-consolidated statement. • Filing monthly statements and supporting documentation. • Reconciling monthly statements for 1099 reporting.

• Responsible for conducting periodic audits and reporting findings.

G. Bank is responsible for the following:

* Activating and deactivating Purchasing Cards at the request of the Business Administrator. * Paying suppliers. * Controlling pre-defined Cardholder limits. * Providing monthly statements and reporting information. * Providing duplicate copies of sales receipts in case of disputed charges. * Providing customer service.

4. Processes

A. Requesting a Purchasing Card

1. Purchasing Cards will be issued to Great Valley School District employees who frequently purchase low-dollar goods or services.

2. All requests for Purchasing Cards must be submitted by the respective Department Head to the Business Administrator on a Purchasing Card Application Form. No credit checks are made against individual Cardholders.

3. The Business Administrator will review the application and, if approved by him, coordinate the issuance of the Purchasing Card with the respective Department Head, and notify the Cardholder of the next available Purchasing Card training session.

4. The Bank issues the Purchasing Card and mails it to the Business Administrator. The Business Administrator will write "See photo ID" in the signature space on the back of each card.

5. The Cardholder attends a mandatory Purchasing Card Program training session, signs the Cardholder Agreement form, receives a Purchasing Card, VISA Cardholder Agreement, and a copy of the Purchasing Card Operational Regulation.

6. The Cardholder Agreement form will be retained in the Business Office.

B. Modifying Purchasing Card Limits

Page 11 1. All requests for modifications to Cardholder limits must be submitted by the Department Head to the Business Administrator by updating a copy of the Cardholder's original Purchasing Card Application Form.

2. The Business Administrator reviews the modification and, if approved by him, submits it to the Bank for processing.

C. Using the Purchasing Card - General Information

The Cardholder may pick up supplies or services, or place an order for these by telephone, facsimile or electronically. Internet purchases must be made over a secured transmission. The supplies or services must be immediately available for pick up, shipped or delivered within the monthly billing cycle. The order should not be placed without this assurance. No back ordering is allowed when using the Purchasing Card.

Telephone Orders: The Cardholder must confirm that the vendor will charge the Purchasing Card when shipment is made so that receipt of the supplies may be certified on the weekly statement. This is also a requirement of the vendor's contract with Visa.

Prohibited Purchases: The Purchasing Card is to be used for Great Valley School District authorized purchases only. The Purchasing Card cannot be used for any personal use. The Cardholder is the only person authorized to use their assigned Purchasing Visa Card.

The following supplies and services shall not be purchased with the Purchasing Card:

* Personal Items * Cash Advances * Items Stocked in GVSD Inventories * Building Repairs * Capital Equipment * Medical Services * Legal Services * Cellular Phone * Gifts * Federal or State funded projects * Any other restrictions that may be placed by the Business Administrator

Some cards may not have such restrictions if it is deemed to be in the District's best interest. Such a determination requires approval by the Business Administrator.

Dollar Limits: A purchase may be made up of multiple items, but the total invoice (including shipping) cannot exceed Cardholders purchase limit. All purchases over $4,000 must be made by a separate purchase order under Great Valley School District’s purchasing procedures. Charges for purchases shall not be split to stay within the single purchase limit. Splitting charges will be considered abuse of the Purchasing Card Program.

Page 12 In order to accommodate emergencies, purchases exceeding $4,000 may be made using the Purchasing Card as a method of payment. Such exceptional purchases will conform to the Pa. School Code and require the appropriate approval.

Sales & Use Tax: The District is exempt from paying any State of Pennsylvania (and generally all other states') sales and/or use tax, even if the purchase is made with the Purchasing Card. The District's sales tax exemption number is printed on the front of the Purchasing Card. It is the responsibility of the Cardholder to make the vendor aware that the sale transaction will be tax exempt prior to processing the sale.

If the vendor charges sales tax, the Cardholder must contact the vendor and obtain a credit equal to the amount of the sales tax. Do not permit the vendor to issue cash to settle a sales tax error. If you have a problem with any vendor about sales or any other tax, please contact the Business Administrator.

Documentation: For all transactions, the Cardholder must retain the original customer's copy of the charge slip, along with the detail receipt, which identifies every item purchased and the corresponding item cost. For telephone orders, the Cardholder must retain the receipt and/or packing slip. The Cardholder must also write the account number, or a narrative description of the account/project to be charged, on the back of each receipt.

Missing Documentation: Where supporting documentation is missing, the Cardholder must contact the vendor and request a duplicate receipt. If the Cardholder is still unable to obtain documentation they must contact the Business Administrator. Failure to provide adequate documentation will result in disciplinary action and employees may be required to make payment for such transactions.

Credit Log: The Cardholder must keep a Credit Log of items returned to the vendor to verify credit is received for returns. Reductions in a Purchasing Card sale amount due to mistake, decrease in quantity, price discount, or erroneous charging of sales tax must also be noted on the Credit Log.

Denied Purchase: The Cardholder may report a denied point of sale or other rejected purchases to the Account Clerk. The Account Clerk must advise the Business Administrator of any known denied Cardholder purchase. Information to be provided includes Cardholder name and account number, vendor and date of declined sale. The Business Administrator shall inquire into the denied sale, take appropriate action and report back to the Account Clerk. If a vendor refuses to accept a Purchasing Card, the Cardholder should report this fact to the Account Clerk, who will forward this information to the Business Administrator. District purchasing procedures apply to the Purchasing Card as well. If you have any questions, please contact Purchasing prior to purchase.

Funding: You must follow your department's administrative funding procedures to ensure that sufficient funds are available prior to making a purchase.

Use of the Purchasing Card does not relieve you from complying with Federal, State, Local laws, Statutes, regulations, or District policies and procedures.

Page 13 For every purchase made, the respective Cardholder must be prepared to substantiate necessity or official use. Misuse of the Purchasing Card shall be subject to the immediate revocation of Purchasing Card privileges. The respective Department Head, Business Administrator, and Supervisor of Human Resources will handle resolution of situations involving improper use of the Purchasing Card.

Questions: Questions regarding Purchasing Card procedures should be directed to the Business Administrator.

D. Reconciling Statements

1. The Bank will provide monthly memo statements for verification of charges and reconciliation.

2. The Cardholder is responsible for securing and delivering all necessary documentation (sales receipts, etc.) for every transaction to the Account Clerk. Receipts and related documentation are to be secured and delivered to the Account Clerk. Each Cardholder is responsible for ensuring the subject receipts clearly show what has been purchased and at what price. Sales receipts that do not provide sufficient information must be supplemented with documentation from the vendor at the time of purchase. If a receipt is missing, it is the Cardholder's or Account Clerk's responsibility (depending on the circumstances) to contact the subject vendor and request a duplicate receipt and appropriate documentation. In the event the receipt cannot be secured, the Cardholder may be personally liable for the cost of the subject transaction and may be subject to disciplinary action.

3. The Account Clerk must review the Cardholder's memo statement. verify the purchases were for a proper public purpose and verify/assign the account codes. Receipts and related documentation are to be secured and delivered to the appropriate Account Clerk. Such receipts will be reconciled with a monthly transaction report sent to Business Office on a monthly basis. Transactions involving fraud, disputed charges, and employee misconduct must be reported to the Business Administrator and brought to the attention of Business Office

Unauthorized purchases will result in disciplinary action and the employee will be required to make payment for any such transaction. When purchases are questioned, the Account Clerk is responsible for resolving the issue with the Cardholder. If the Account Clerk is not satisfied that the purchase was necessary and for official use, the Cardholder must provide either a credit voucher proving the item(s) were returned for credit or a personal check made payable to the Bank for the full amount of the purchase, plus applicable sales tax. Checks must be sent along with the statement to Business Office, with an explanation of why the violation occurred.

The Account Clerk must also prepare and sign the statement, certifying they have reviewed all transactions for propriety, as well as budget availability, and forward it along with the Cardholder monthly memo statements, receipts and other documentation as required, to Business Office. Please submit receipts in the same order as they appear on the statement.

Page 14 E. Resolving Returns and Credits, Disputes and Erroneous Charges

A dispute occurs when a Cardholder questions a transaction that has been charged to their account. The Cardholder will initially contact the merchant in question about the transaction and seek to resolve the matter by requesting or supplying information as necessary. If the matter is not resolved immediately, the Cardholder will notify the Business Administrator, in writing, to request the charge be disputed. The Business Administrator will refer the matter to the Bank for disposition.

As a result of the dispute, the District remains obligated to pay for the disputed items(s). however, the next statement will be reduced by the amount of the disputed item(s) and the Bank will resolve the matter within 90 days.

F. Reporting a Lost or Stolen Purchasing Card

If a card is lost, stolen, or misplaced during normal working hours, the Cardholder must immediately notify the Business Administrator. If a card is lost, stolen or misplaced outside normal working hours, the Cardholder must immediately notify the Bank directly and notify the Business Administrator the next working day. Upon such notification, access to the card will be immediately blocked. A new card will be mailed for the Cardholder on the next business day after receiving the notification at no cost to the Cardholder or the District.

G. Purchasing Card Termination

Terminated Employees: District Administrators must immediately notify the Business Administrator and Account Clerk of terminated employees. The Business Administrator is required to notify the Bank to cancel the card of a terminated employee within 24 hours of such termination.

During the exit interview, the respective District Administrator will obtain the Purchasing Card from the terminated employee. District Administrator must notify the Business Administrator when Purchasing Cards belonging to terminated employees are not returned.

District Administrators must destroy returned Purchasing Cards by cutting the cards in two and must deliver them to the Business Administrator. The Business Administrator must remit destroyed cards to the Bank.

Revocation of Card: Purchasing Card privileges may be revoked upon the Cardholder's failure to follow District's policy and procedures. The respective Department Head, the Business Administrator and the Account Clerk will coordinate the revocation of Purchasing Cards. The Business Administrator will immediately notify the bank to cancel any such cards.

The District Administrator will obtain the revoked Purchasing Card from the employee. The District Administrator must destroy the returned Purchasing Card by cutting it in two and must deliver it to the Business Administrator. The Business Administrator must remit destroyed cards to the Bank.

Page 15 I. Violations

The following actions are prohibited:

* Purchases of items specifically prohibited by policy. * Purchases that exceed the Purchasing Card limits. * Not reporting lost or stolen cards. * Purchases from vendors that create a conflict of interest, (i.e., purchases from companies owned or operated by District employee(s) and/or their relatives, etc.). * Inadequate record keeping and/or documentation of purchases. * Acceptance of cash in lieu of a credit to the statement. * Splitting of purchases within the single purchase limit.

Failure to comply with this procedure may result in employee removal from the Purchasing Card Program and other disciplinary action as appropriate.

Page 16

Great Valley School District Purchasing Card Acceptance Form

This agreement is made and entered into as of the _____ day of ______, 2006 by and between Great Valley School District and ______(Employee).

In consideration of the issuance of the Great Valley School District Purchasing Card to ______(Employee), and for other good and valuable consideration, the Great Valley School District and ______(Employee) agree as follows:

USE - Employee agrees to use the Great Valley School District Purchasing Card (“Card”) solely for legitimate school business purchases and shall adhere to the Purchasing Policies and Procedures as set forth by the Great Valley School Board.

SPENDING LIMIT - Employee shall not make purchases in excess of the monthly spending limit and in any event not more than the amount of refunds set aside in their department budget.

CARD - Employee shall keep their card in a safe place to prevent fraudulent use and shall examine all receipts for accuracy before signing them and shall keep all receipts and send all original receipts to their School Principal or Administrative Supervisor at the end of each month. At no time should the card be given to any other staff member or student.

TRANSACTION LOG - Employee shall keep a transaction log of all purchases. If, while reviewing their monthly statement, an Employee finds an inaccurate charge, then the Employee should make their best efforts to

Page 17 resolve the issue with the merchant first and then contact PNC Bank’s Commercial Card Customer Service Group at 1-800-685-4039 to resolve the dispute. The transaction log and all original receipts should be attached to the monthly statement and forwarded to the School Principal or Administrative Supervisor within seven (7) days of receipt of statement

LOST OR STOLEN CARD - In the event that Employee’s card is lost or stolen, the Employee should first notify PNC Bank’s Commercial Card Customer Service Group at 1-800-685-4039, and Dolores D’Amore, Accounting Supervisor, at 610-889-2125, ext. 2142, immediately. The lost or stolen card will be canceled immediately and the district will issue a new card.

MISUSE - Employee understands and acknowledges that improper use of the card may result in cancellation, disciplinary action, or termination of employment.

This agreement contains the entire agreement with respect to the subject matter hereof. This agreement shall be governed and construed in accordance with the laws of the Commonwealth of Pennsylvania. Each of the parties hereby consents to the exclusive personal jurisdiction of the Commonwealth Court, and Federal courts located in the Commonwealth of Pennsylvania, in connection with any matter relating to or arising under this agreement.

Great Valley School District Employee

______Director of Business Affairs Signature

07/05 CEL/

Page 18

GREAT VALLEY SCHOOL DISTRICT

Reminder about Sales Tax:

The District is exempt from paying any State of Pennsylvania (and generally all other states’) sales and/or use tax, even if the purchase is made with the PNC Purchasing Card. The District’s sales tax exemption number is printed on the front of the PNC card. It is the responsibility of the Cardholder to make the vendor aware that the sale transaction will be tax exempt prior to processing the sale.

If the vendor charges sales tax, the Cardholder must contact the vendor and obtain a credit equal to the amount of the sales tax. Do not permit the vendor to issue cash to settle a sales tax error. If you have a problem with any vendor about sales tax, please contact me.

Documentation/Receipts (Required by auditors):

For all transactions, the Cardholder must retain the original customer’s copy of the charge slip, along with the detail receipt, which identifies every item purchased and the corresponding item cost. For telephone or online orders, the cardholder must retain the receipt and packing slip. The account number or a narrative description of the account/project/building/department to be charged must be written on each receipt.

Each month you will receive a copy of your statement all original receipts and packing slips must be attached and returned in a timely manner.

If no receipts are included, it will be considered a personal item and the cardholder will be required to reimburse the District.

A Sales tax exempt form can be requested from Vera Koch in Accounts Payable at 610- 889-2125, extension 2141. The form and number is for School District Use ONLY. It is not to be used or given to: PTO’s, Booster Clubs, Home Room Moms, etc………..

Page 19 Page 20

GREAT VALLEY SCHOOL DISTRICT

Subject: Procurement Card Audit

In keeping with Board Policy related to the district procurement cards, one or more of your purchases has been randomly selected for audit. Attached you will find a copy of the statement and the receipts related to the selected purchase or purchases.

Please verify that you received the item(s) and respond to the questions below. If the item requires a fixed asset tag for inventory tracking I will need to have access to the item to affix the tag.

What is the item?

When was the item received?

What is the item used for?

Where is it physically located? (Building, department and room number)

Who authorized the purchase?

Was this budgeted for in the current year?

If so, under what ASN was it budgeted?

Is this item for the benefit of student activities? (Student council, clubs, trips, sports, musical, yearbook, etc.)

Page 21 Great Valley School District Procurement Card Groups

ADMIN 1&2 MIDDLE SCHOOL 3&4&5(Secretary) Bonnie Citron Joan Beltz Sandra M. Claus Karen Campbell MIDDLE SCHOOL 6&7&8(Principal) Michael F. Detweiler Stephen Swymer Donald V. Fraatz Charlestown Elementary MID SCHOOL FIELD TRIPS Robin Koslo Great Valley Middle School Christopher B. Pickell Anita Riccio MID SCHOOL ACTIVITIES Karen L. Schneck Great Valley Middle School Paula R. Wagner Linda A. White HIGH SCHOOL(FCS) Kay A. Yeakel Linda Barnes Maryalis Bakken ADMIN 3&4&5 Rita S. Jones HIGH SCHOOL 1(Athletics) Charles E. Linderman David Helwig Dolores T. D'Amore Lynelle M. Fitzmier HIGH SCHOOL 2(Athletics Secretary) Susan L. Linder Linda Kelly David B. Morgan Adele H. Corbett HIGH SCHOOL 3(StageCrew) Robert C. Johnson FOOD SERVICE 1(Managers) Gail Schroeder HIGH SCHOOL 4(Director of Student Activities) Jean Kane Readman John A. Whitelock Lucinda Hartwood Mary Mayo HIGH SCHOOL 5(Comptroller-Student Activities) John S. Widhson FOOD SERVICE 2(Director) Barbara Nissel HIGH SCHOOL 6(Tech Ed) Myron Zwizanski MAINTENANCE(Head Custodians) Richard Devaney, Jr. HIGH SCHOOL 7&8&9(Principal) Ronald Fraatz John Fidler Stephen M. O'Krepki Donna Agard Ronald Sweigart James W. Abraham HIGH SCHOOL 10&11 Larry J. Rhoades Great Valley High-Phys Ed Gregory Lewis Great Valley High-Library Great Valley High-Art MAINTENANCE 1&2&3(Secretary) Great Valley High-Sped ED Lynne P. Murray Great Vally High School MAINTENANCE 4&5&6(Director) HIGH SCHOOL STUDENT ACTIVITIES David Renn HIGH SCHOOL LANGUAGE ARTS HIGH SCHOOL GUIDANCE MIDDLE SCHOOL 1(FCS) HIGH SCHOOL SOC STUDIES Ellen Cerritelli HIGH SCHOOL SCIENCE Deborah Spencer HIGH SCHOOL MATH HIGH SCHOOL FOREIGN LANG MIDDLE SCHOOL 2(Athletics) HIGH SCHOOL ATHLETICS John McDowell

Page 22 GREAT VALLEY SCHOOL DISTRICT MAINTENANCE GROUP (Head Custodians/Maintenance)

Numerical Order MCC Description MCC INCLUDE EXCLUDE Maintenance Veterinary Services 0742 Agricultural Co-op 0763 Landscaping & Horticultural Services 0780 General Contractors - Residential and Commercial 1520 x Heating, Plumbing, Air Conditioning Contractors 1711 x Electrical Contractors 1731 x Masonry,Stonework,Tile Setting,Plastering,Insulation Contractors 1740 X Carpentry 1750 x Roofing and Siding, Sheet Metal Work 1761 x Contractors - Concrete Work 1771 Special Trade Contractors, (Not Elsewhere Classified) 1799 x Misc. Publishing and Printing 2741 Typesetting, Platemaking, and Related Services 2791 Specialty Cleaning, Polishing, and Sanitation Preparations 2842 All Airline MCC's 3000-3299 All Automobile Rental MCC's 3300-3499 All Hotels 3501-3999 Railroads 4011 Local and Suburban Commuter Passenger Transportation, including Ferries 4111 Passenger Railways 4112 Ambulance Services 4119 Taxicabs/Limousines 4121 Bus Lines, Including Charters, Tour Buses 4131 Motor Freight Carriers, Trucking 4214 Courier Services 4215 Public Warehousing 4225 Steamship/Cruise Lines 4411 Boat Rentals and Leases 4457 Marinas, Marine Services, and Supplies 4468 Airlines, Air Carriers 4511 Airports, Flying Fields, and Airport Terminals 4582 Travel Agencies 4722 Package Tour Operators 4723 Transportation/Travel-Related Arrangement Services 4761 Transportation/Travel-Related Arrangement Services 4761 Toll and Bridge Fees 4784 Transportation Services (Not Elsewhere Classified) 4789 Telecommunication Equipment Including Telephone Sales 4812 x Key-Entered Telecom Merchant 4813 Telecommunication Service's & Local and Long Distance Calls 4814 Visa Phone 4815 Computer Network/Information Services 4816 x Telegraph Services 4821 Wire Transfer - Money Orders 4829 Cable and Other Pay TV Services 4899 Utilities - Electric, Gas, Water, Sanitary 4900 x Motor Vehicle Supplies and New Parts 5013 Office Furniture 5021 Construction Materials 5039 Photographic, Photocopy, Microfilm Equipment, and Supplies 5044 Computers and Computer Peripherals 5045 Commercial Equipment 5046 x Medical, Dental, Ophthalmic, and Hospital Equipment/Suppliers 5047 Metal Service Centers and Offices 5051 Electrical Parts and Equipment 5065 x Hardware, Equipment, and Supplies 5072 x Plumbing Equipment and Supplies 5074 x Industrial Supplies (Not Elsewhere Classified) 5085 x

Page 23 GREAT VALLEY SCHOOL DISTRICT MAINTENANCE GROUP (Head Custodians/Maintenance)

Precious Stones and Metals, Watches and Jewelry 5094 Durable Goods (Nor Elsewhere Classified) 5099 Stationery, Office Supplies, Printing, and Writing Paper 5111 Drugs, Drug Proprietors, and Druggist Sundries 5122 Piece Goods, Notions, and Other Dry Goods 5131 Men's, Women's, and Children's uniforms 5137 Commercial Footwear 5139 Chemicals and Allied Products 5169 x Petroleum and Petroleum Products 5172 x Books, Periodicals, and Newspapers 5192 Florists Supplies, Nursery Stock, and Flowers 5193 Paints, Varnishes, and Supplies 5198 Non-Durable Goods (Not Elsewhere Classified) 5199 Home Supply Warehouse Stores 5200 Lumber and Building Materials Stores 5211 x Glass, Paint, and Wallpaper Stores 5231 x Hardware Stores 5251 x Nurseries, Lawn and Garden Supply Stores 5261 x Mobile Home Dealers 5271 Wholesale Clubs 5300 Duty Free Stores 5309 Discount Stores 5310 Department Stores 5311 Variety Stores 5331 Miscellaneous General Merchandise 5399 Grocery Stores 5411 Freezer and Locker Meat 5422 Candy, Nut, and Confectionery Stores 5441 Dairy Product Stores 5451 Bakeries 5462 Misc. Food Stores 5499 Automobile and Truck Dealers, Service, Repairs and Parts 5511 Automobile and Truck Dealers (Used Only) 5521 Auto and Home Supply Stores 5531 x Automotive Tire Stores 5532 x Automotive Parts, Accessory Stores 5533 x Service Stations 5541 x Automated Fuel Dispensers 5542 x Boat Dealers 5551 Recreational and Utility Trailers, Camper Dealers 5561 Motorcycle Dealers 5571 Motor Home Dealers 5592 Snowmobile Dealers 5598 Miscellaneous Automotive Dealers 5599 x Men's and Boy's Clothing and Accessories Stores 5611 Women's Ready to Wear Stores 5621 Women's Accessories and Specialty Shops 5631 Children's and Infant's Wear Stores 5641 Family Clothing Stores 5651 Sports Apparel, Riding Apparel Stores 5655 Shoe Stores 5661 Furriers and Fur Shops 5681 Men's and Women's Clothing Stores 5691 Tailors, Seamstresses, Mending, Alterations 5697 Wig and Toupee Stores 5698 Miscellaneous Apparel and Accessory Stores 5699 Furniture, Home Furnishing and Equipment Stores 5712 Floor Covering Stores 5713 Drapery, Window Covering, and Upholstery Stores 5714 Fireplace, Fireplace Screens, and Accessory Stores 5718

Page 24 GREAT VALLEY SCHOOL DISTRICT MAINTENANCE GROUP (Head Custodians/Maintenance)

Miscellaneous Home Furnishing Specialty Stores 5719 Household Appliance Stores 5722 Electronic Sales 5732 x Music Stores, Musical Instruments, Pianos 5733 Computer Software Stores 5734 Record Shops 5735 Eating Places, Restaurants and Caterers 5811-5812 Drinking Places 5813 Fast Food Restaurants 5814 Drug Stores and Pharmacies 5912 Package Stores 5921 Used Merchandise, Secondhand Stores 5931 Antique Shops 5932 Pawn Shops 5933 Wrecking and Salvage Yards 5935 Antique Reproductions 5937 Bicycle Shops - Sales and Service 5940 Sporting Goods Stores 5941 Book Stores 5942 Stationary Stores, Office, and School Supply Stores 5943 Jewelry Stores, Watches, Clocks, Silverware Stores 5944 Hobby, Toy, and Game Shops 5945 Camera and Photographic Supply Stores 5946 Gift, Card, Novelty, and Souvenir Shops 5947 Luggage and Leather Goods Stores 5948 Sewing, Needlework, Fabric, and Piece Good Stores 5949 Glassware/Crystal Stores 5950 Direct Marketing Insurance Services 5960 Direct Marketing Travel-Related Arrangement Services 5962 Direct Selling Establishments 5963 Catalog Merchant 5964 Combination Catalog and Retail Merchant 5965 Outbound Telemarketing Merchant 5966 Inbound Telemarketing Merchant 5967 Continuity Subscription Merchant 5968 Other Direct Marketers 5969 Artist's Supply and Craft Shops 5970 Art Dealers and Galleries 5971 Stamp and Coin Stores 5972 Religious Goods Stores 5973 Hearing Aids 5975 Orthopedic Goods 5976 Cosmetic Stores 5977 Typewriter Stores - Sales, Rental, Service 5978 Fuel Dealers - Fuel Oil, Wood, Coal, Liquefied Petroleum 5983 x Florists 5992 Cigar Stores and Stands 5993 News Dealers and Newsstands 5994 Pet Shops, Pet Foods, and Supply Stores 5995 Swimming Pools - Sales and Service 5996 Electric Razor Stores - Sales and Service 5997 Tent and Awning Stores 5998 Miscellaneous and Specialty Retail Stores 5999 Financial Institutions - Manual Cash Disbursements 6010 Financial Institutions - Automated Cash Disbursements 6011 Financial Institutions—Merchandise and Services 6012 Non - Financial Institutions - Foreign Currency, Money Orders,Travelers Cheques 6051 Security Brokers/Dealers 6211 Insurance Sales and Underwriting 6300 Insurance Premiums 6381

Page 25 GREAT VALLEY SCHOOL DISTRICT MAINTENANCE GROUP (Head Custodians/Maintenance)

Insurance (Not Elsewhere Classified) 6399 Lodging - Hotels, Motels 7011 Timeshares 7012 Sporting and Recreational Camps 7032 Trailer Parks and Campgrounds 7033 Laundry, Cleaning and Garment Service 7210 Laundries - Family and Commercial 7211 Dry Cleaners 7216 x Carpet and Upholstery Cleaning 7217 Photographic Studios 7221 Beauty and Barber Shops 7230 Shoe Repair Shops, ShoeShine Parlors, and Hat Cleaning Shops 7251 Funeral Service and Crematories 7261 Dating and Escort Services 7273 Tax Preparation Services 7276 Counseling Services - Debt, Marriage, Personal 7277 Buying/Shopping Services, Clubs 7278 Clothing Rental - Costumes, Uniforms 7296 Massage Parlors 7297 Health and Beauty Spas 7298 Miscellaneous Personal Services 7299 Advertising Services 7311 Consumer Credit Reporting Agencies 7321 DEBT COLLECTION AGENCIES 7322 Blueprinting and Photocopying Services 7332 Commercial Photography, Art, Graphics 7333 Quick Copy and Reproduction Services 7338 Stenographic Services 7339 Extermination and Disinfecting Services 7342 Cleaning and Maintenance 7349 x Employment Agencies, Temporary Help Services 7361 Computer Programming, Integrated Systems Design 7372 Information Retrieval Services 7375 Computer Maintenance, Repair, and Services 7379 Management, Consulting, and Public Relations Services 7392 Detective Agencies, Protective Services, Security Services 7393 Equipment Rental and Leasing Services 7394 x Photo finishing Laboratories, Photo Development 7395 Business Services (Not Elsewhere Classified) 7399 Truck Stops 7511 Car Rental Agencies (not elsewhere classified) 7512 Truck and Utility Trailer Rentals 7513 x Motor Home and Recreational Vehicle Rentals 7519 Parking Lots and Garages 7523 Express Payment Service Merchants—Parking Lots and Garages 7524 Automotive Body Repair Shops 7531 Tire Retreading and Repair Shops 7534 Automotive Paint Shops 7535 Automotive Repair Shops (Non-Dealer) 7538 Car Washes 7542 Towing Services 7549 Radio, Television, and Stereo Repair Shops 7622 Air Conditioning and Refrigeration Repair Shops 7623 x Electrical and Small Appliance Repair Shops 7629 x Watch, Clock, and Jewelry Repair 7631 Reupholstering and Furniture Repair, Furniture Refinishing 7641 Welding 7692 Misc. Repair Shops and Related Services 7699 x Motion Picture and Video Tape Production and Distribution 7829 Motion Picture Theaters 7832

Page 26 GREAT VALLEY SCHOOL DISTRICT MAINTENANCE GROUP (Head Custodians/Maintenance)

Express Payment Service Merchants—Motion Picture Theater 7833 Video Tape Rental Stores 7841 Dance Halls, Studios, and Schools 7911 Theatrical Producers (except Motion Pictures) and Ticket Agencies 7922 Bands, Orchestras, Entertainers 7929 Billiard and Pool Establishments 7932 Bowling Alleys 7933 Commercial Sports, Professional Sports Clubs,Athletic Fields, and Sports Promoters 7941 Tourist Attractions and Exhibits 7991 Public Golf Courses 7992 Video Amusement Game Supplies 7993 Video Game Arcades and Establishments 7994 Betting, including Lottery Tickets, Casino Gaming Chips,Off-Track Betting, and Wagers at Race Tracks 7995 Amusement Parks, Circuses, Carnivals, and Fortune Tellers 7996 Membership Clubs (Sports, Recreation, Athletic), Country, Clubs, and Private Golf Courses 7997 Aquariums, Seaquariums, Dolphinariums 7998 Recreational Services – Not Elsewhere Classified 7999 Doctors 8011 Dentists, Orthodontists 8021 Osteopaths 8031 Chiropractors 8041 Optometrists 8042 Opticians and Dispensing 8043 Optical Goods and Eyeglasses 8044 Chiropodists, Podiatrists 8049 Nursing and Personal Card Facilities 8050 Hospitals 8062 Medical and Dental Labs 8071 Medical Services and Health Practitioners 8099 Legal Services, Attorneys 8111 Elementary and Secondary Schools 8211 Colleges, Universities, Professional Schools 8220 Correspondence Schools 8241 Business and Secretarial Schools 8244 Vocational and Trade Schools 8249 Schools and Educational Services (Not Elsewhere Classified) 8299 Child Care Services 8351 Charitable and Social Services Organizations 8398 Civic, Social, and Fraternal Associations 8641 Political Organizations 8651 Religious Organizations 8661 Automobile Organizations 8675 Membership Organizations – Not Elsewhere Classified 8699 Testing Laboratories (Non-Medical Testing) 8734 Architectural, Engineering, and Surveying Services 8911 Accounting, Auditing, and Bookkeeping Services 8931 Professional Services (Not Elsewhere Classified) 8999 Court Costs, including Alimony and Child Support 9211 Fines 9222 Bail and Bond Payments 9223 Tax Payments 9311 Government Services - Not Elsewhere Classified 9399 Postage Stamps 9402 Intra-Government Purchases—Government Only 9405 Automated Referral Services 9700 VISA CREDENTIAL SERVER 9701 GCAS EMERGENCY SERVICES 9702 U.K. SUPERMARKETS, ELECTRONIC HOT FILE 9751 U.K. PETROL STATIONS, ELECTRONIC HOT FILE 9752 INTRA-COMPANY PURCHASES 9950

Page 27 PNC Purchasing Card Authorization Categories

MCC Merchant/Vendor Name Description of Merchant Category Codes(MCC) 780 Mr. Mulch Landscaping & Horticultural Services Maintenance/Repairs 1520 Construction Hardware General Contractors-Residential & Commercial Maintenance/Repairs 2144 Barnes & Nobles 2741 Newsletter Misc. Publishing & Printing Business Services(PlusBus) 2741 The Master Teacher Misc. Publishing & Printing Business Services(PlusBus) 2741 Prevention Partners Misc. Publishing & Printing Business Services(PlusBus) 3389 AVIS Rental Automobile Rentals 3351-3440 4111 Amtrak Local/Suburban Commuter Passenger Transportation IncludinTransportation 4121 King Limo Local/Suburban Commuter Passenger Transportation IncludinTransportation 4121 Tiffany Limo Local/Suburban Commuter Passenger Transportation IncludinTransportation 4211 UPS 4816 Amazon.Com 5045 I-Tunes Music Store Computers & Computer Peripheral Equipment & Software Wholesale Trade-Durable Goods 5045 Apple Computer Computers & Computer Peripheral Equipment & Software Wholesale Trade-Durable Goods 5045 PC Age Computers & Computer Peripheral Equipment & Software Wholesale Trade-Durable Goods 5046 United Refrig Commerical Equipment Not Elsewhere classified Wholesale Trade-Durable Goods 5047 Fisher & Sons Co Medical, Dental, Ophthalmic & Hospital Equip & Supplies Wholesale Trade-Durable Goods 5047 Bol Gases Medical, Dental, Ophthalmic & Hospital Equip & Supplies Wholesale Trade-Durable Goods 5047 Micro Bio Medics Medical, Dental, Ophthalmic & Hospital Equip & Supplies Wholesale Trade-Durable Goods 5065 Valiant IMC Electrical Parts & Equip. Wholesale Trade-Durable Goods 5072 BMI Supply Hardware Equipment & Supplies Wholesale Trade-Durable Goods 5072 Best Locks Hardware Equipment & Supplies Wholesale Trade-Durable Goods 5072 Fried Brothers Hardware Equipment & Supplies Wholesale Trade-Durable Goods 5072 BEST Access Systems Hardware Equipment & Supplies Wholesale Trade-Durable Goods 5085 McMaster-Carr Supply Industrial Supplies(Not ElseWhere Classified) Wholesale Trade-Durable Goods 5085 WW Grainger Industrial Supplies(Not Elsewhere Classified) Wholesale Trade-Durable Goods 5111 Staples Stationery, Office Supplies, Printing & Writing Paper Wholesale Trade-Durable Goods 5111 Daytimes Stationery, Office Supplies, Printing & Writing Paper Wholesale Trade-Durable Goods 5111 Staples Stationery, Office Supplies, Printing & Writing Paper Wholesale Trade-Durable Goods 5131 Granny's Sewing Den Piece Goods Notions & Other Dry Goods Wholesale Trade-Durable Goods 5169 Phillip Rosena Chemicals & Allied Products Wholesale Trade-Durable Goods 5172 Warren Delong Petroleum & Petroleum Products Wholesale Trade-Durable Goods 5192 Barnes & Nobles.com Books, Periodicals & Newspaper Wholesale Trade-Durable Goods 5192 Thomson Learning Books, Periodicals & Newspaper Wholesale Trade-Durable Goods 5200 Home Depot Home Supply Warehouse Stores Retail Stores 5200 Home Depot Home Supply Warehouse Stores Retail Stores 5211 Peter Lumber Lumber & Building Materials Stores Retail Stores 5211 Peter Lumber Lumber & Building Materials Stores Retail Stores 5211 J&L Building Materials Lumber & Building Materials Stores Retail Stores 5211 Stanton Door Lumber & Building Materials Stores Retail Stores 5231 MAB Paints Glass, Paint, & Wallpaper Stores Retail Stores 5231 Malvern Glass Glass, Paint, & Wallpaper Stores Retail Stores 5231 Sherwin Williams Glass, Paint, & Wallpaper Stores Retail Stores 5251 MS Yearsleyt Sons Hardware Stores Retail Stores 5251 Master Tool Repair Hardware Stores Retail Stores 5251 Blaine Window Hardware Stores Retail Stores 5251 F& G True Value Hardware Hardware Stores Retail Stores 5261 Waterloo Gardens Nurseries, Lawn & Garden Supply Stores Retail Stores 5300 BJ's Wholesales Club Retail Stores

Page 28 PNC Purchasing Card Authorization Categories

MCC Merchant/Vendor Name Description of Merchant Category Codes(MCC) 5310 Target Discount Store Retail Stores 5310 QVC Discount Store Retail Stores 5310 Wal-Mart Discount Store Retail Stores 5310 Target Discount Store Retail Stores 5310 Dollar Tree Discount Store Retail Stores 5311 Sears Department Store Retail Stores 5311 JW Penny Department Store Retail Stores 5311 Boscov's Department Store Retail Stores 5311 Kohl's Department Store Retail Stores 5311 Kmart Department Store Retail Stores 5311 Sears Department Store Retail Stores 5311 Strawbridge's Department Store Retail Stores 5331 Michaels Variety Stores Retail Stores 5399 Batterybarn.com Miscellaneous General Merchandise Retail Stores 5399 Dollar Express Miscellaneous General Merchandise Retail Stores 5399 Tuesday Morning Miscellaneous General Merchandise Retail Stores 5411 Wegman's Grocery Stores, Supermarkets Retail Stores 5411 ACME Markets Grocery Stores, Supermarkets Retail Stores 5411 Clemens Grocery Stores, Supermarkets Retail Stores 5411 Superfresh Grocery Stores, Supermarkets Retail Stores 5411 Giant Grocery Stores, Supermarkets Retail Stores 5411 Wegman's Grocery Stores, Supermarkets Retail Stores 5411 Croppers Grocery Stores, Supermarkets Retail Stores 5411 Shady Maple Grocery Stores, Supermarkets Retail Stores 5411 Genuardi's Grocery Stores, Supermarkets Retail Stores 5462 Krispy Crème Bakeries Retail Stores 5462 Manhattan Bagels Bakeries Retail Stores 5499 Glen Miles Miscellaneous Food Stores-Specialty Markets, Convenience Retail Stores 5511 Jeff D'Ambrosio Auto & Truck Dealers New & Used) Sales, Service, Repairs, PAutomobiles & Vehicles 5511 Matthews Paoli Auto & Truck Dealers New & Used) Sales, Service, Repairs, PAutomobiles & Vehicles 5532 Just Tires Automotive Tire Store Automobiles & Vehicles 5533 Parts Service Automotive Parts, Accessories Store Automobiles & Vehicles 5541 WAWA Service Station with or without ancillary Services Automobiles & Vehicles 5541 Sunoco Automated Fuel Dispensers Automobiles & Vehicles 5542 Texaco Automated Fuel Dispensers Automobiles & Vehicles 5542 Exxon Automated Fuel Dispensers Automobiles & Vehicles 5542 Shell Oil Automated Fuel Dispensers Automobiles & Vehicles 5651 Home Good Store Family Clothing Store Clothing Stores 5651 Luxury Linens Family Clothing Store Clothing Stores 5655 Kieks Sports Apparel, Riding Apparel Stores Clothing Stores 5712 IKEA Furniture, Home Furnishings & Equip Stores except applianceMiscellaneous Stores 5713 Leafing Floor Floor Covering Miscellaneous Stores 5718 Gas Works Fireplace, Fireplace Screens & Accessories Stores Miscellaneous Stores 5719 Perennial Pleasures Miscellaneous Home Furnishing Specialty Stores Miscellaneous Stores 5719 Bed Bath N Beyond Miscellaneous Home Furnishing Specialty Stores Miscellaneous Stores 5719 Linens & Things Miscellaneous Home Furnishing Specialty Stores Miscellaneous Stores 5722 Hoover Co Household Appliance Stores Miscellaneous Stores 5722 Hinkletown Sewing Household Appliance Stores Miscellaneous Stores 5732 Live Wire Media Electronics Sales Miscellaneous Stores

Page 29 PNC Purchasing Card Authorization Categories

MCC Merchant/Vendor Name Description of Merchant Category Codes(MCC) 5732 Circuit City Electronics Sales Miscellaneous Stores 5732 Radio Shack Electronics Sales Miscellaneous Stores 5733 Medley Music Music Stores, Musical Instruments, pianos, sheet music Miscellaneous Stores 5733 JW Pepper Music Stores, Musical Instruments, pianos, sheet music Miscellaneous Stores 5733 Sam Ash Music Stores, Musical Instruments, pianos, sheet music Miscellaneous Stores 5734 Micro Center Computer Software Stores Miscellaneous Stores 5734 Quia Corp Computer Software Stores Miscellaneous Stores 5734 Wacom Tech Computer Software Stores Miscellaneous Stores 5735 Coconuts Records Stores Miscellaneous Stores 5812 Turks Head Eating Places, Restaurants Miscellaneous Stores 5812 Pizzi Pizza Eating Places, Restaurants Miscellaneous Stores 5812 Anthony's Pizza Eating Places, Restaurants Miscellaneous Stores 5812 Hongs Garden Eating Places, Restaurants Miscellaneous Stores 5812 Penn Stater Eating Places, Restaurants Miscellaneous Stores 5814 Domino's Pizza Fast Food Restaurants Miscellaneous Stores 5912 ACME Markets Drug Stores & Pharmacies Miscellaneous Stores 5912 Eckerd Drug Drug Stores & Pharmacies Miscellaneous Stores 5912 Rite Aid Drug Stores & Pharmacies Miscellaneous Stores 5921 Harlans Bev Package Store-Beer, Wine, & Liquor Miscellaneous Stores 5941 Kelly Sport Sporting Goods Stores Miscellaneous Stores 5941 Pickering Valley Golf Sporting Goods Stores Miscellaneous Stores 5941 Sports Authority Sporting Goods Stores Miscellaneous Stores 5941 John Pooles Golf Shop Sporting Goods Stores Miscellaneous Stores 5941 Wicke's Ski Shop Sporting Goods Stores Miscellaneous Stores 5941 Kelly Sport Sporting Goods Stores Miscellaneous Stores 5942 Dover Publications Book Stores Miscellaneous Stores 5942 Amazon.Com Book Stores Miscellaneous Stores 5942 Wilkey Publishers Book Stores Miscellaneous Stores 5942 Penn State Conference Center Book Stores Miscellaneous Stores 5943 Franklin Covey Stationery Stores, Office & School Supply Stores Miscellaneous Stores 5943 Office Max Stationery Stores, Office & School Supply Stores Miscellaneous Stores 5943 Mother Goose Stationery Stores, Office & School Supply Stores Miscellaneous Stores 5943 Office World Stationery Stores, Office & School Supply Stores Miscellaneous Stores 5943 Beckers Stationery Stores, Office & School Supply Stores Miscellaneous Stores 5943 NASCO International Stationery Stores, Office & School Supply Stores Miscellaneous Stores 5944 Time Piece Repair Jewelry Stores, Watches & Clocks & Silverware Stores Miscellaneous Stores 5945 Toys R Us Hobby, Toy, & Game Store Miscellaneous Stores 5945 Allred Hobbies Hobby, Toy, & Game Store Miscellaneous Stores 5946 Visual Sound Camera & Photographic Supply Stores Miscellaneous Stores 5946 Ritz Camera Shop Camera & Photographic Supply Stores Miscellaneous Stores 5946 Ritz Camera Shop Camera & Photographic Supply Stores Miscellaneous Stores 5947 PA Gifts & Awards Gift, Card, Novelty & Souvenir Shops Miscellaneous Stores 5947 Kaleidoscope Gift, Card, Novelty & Souvenir Shops Miscellaneous Stores 5961 Foods Galore Miscellaneous Stores 5964 DEMCO Catalog Merchant Miscellaneous Stores 5964 AIP Nike Catalog Merchant Miscellaneous Stores 5964 The Education People Catalog Merchant Miscellaneous Stores 5964 MF Athletics Catalog Merchant Miscellaneous Stores 5964 Stu-Stumps Catalog Merchant Miscellaneous Stores

Page 30 PNC Purchasing Card Authorization Categories

MCC Merchant/Vendor Name Description of Merchant Category Codes(MCC) 5964 ASCD Catalog Merchant Miscellaneous Stores 5964 Oriental Trading Catalog Merchant Miscellaneous Stores 5965 Tech Depot Combination Catalog & Retail Merchant Miscellaneous Stores 5968 Harvard Business Continuity/Subscription Merchant Miscellaneous Stores 5968 Education Week Continuity/Subscription Merchant Miscellaneous Stores 5968 Wall Street Journal Continuity/Subscription Merchant Miscellaneous Stores 5969 FAF-FASB-GASB Publications Other Direct Marketers Miscellaneous Stores 5969 ASBO Other Direct Marketers Miscellaneous Stores 5969 Fox Laminating Other Direct Marketers Miscellaneous Stores 5969 PA Assoc of Notaries Other Direct Marketers Miscellaneous Stores 5969 LRP Publications Other Direct Marketers Miscellaneous Stores 5969 Macro Media Inc Other Direct Marketers Miscellaneous Stores 5969 American School Food Service Other Direct Marketers Miscellaneous Stores 5969 Baldwin Cooke Other Direct Marketers Miscellaneous Stores 5969 PSBA Other Direct Marketers Miscellaneous Stores 5969 Prentice Hall Other Direct Marketers Miscellaneous Stores 5969 DELL Other Direct Marketers Miscellaneous Stores 5969 Science Kit Other Direct Marketers Miscellaneous Stores 5969 Freespirit Publications Other Direct Marketers Miscellaneous Stores 5969 BER Seminar Other Direct Marketers Miscellaneous Stores 5969 AWL Pearson Education Other Direct Marketers Miscellaneous Stores 5969 Sten House Publishing Other Direct Marketers Miscellaneous Stores 5969 Hallmark.com Other Direct Marketers Miscellaneous Stores 5971 Farmers Market Gallery Art Dealers & Galleries Miscellaneous Stores 5992 Matlock Florists Florists Miscellaneous Stores 5992 Paoli Florists Florists Miscellaneous Stores 5994 Prisacom News Dealers & Newsstands Miscellaneous Stores 5999 National Education Miscellaneous & Specialty Retail stores Miscellaneous Stores 5999 Brandywine Flags Miscellaneous & Specialty Retail stores Miscellaneous Stores 5999 Milwaukee Electric Tool Miscellaneous & Specialty Retail stores Miscellaneous Stores 5999 LPS Miscellaneous & Specialty Retail stores Miscellaneous Stores 5999 Wallguard.com Miscellaneous & Specialty Retail stores Miscellaneous Stores 5999 Fisher & Sons Co Miscellaneous & Specialty Retail stores Miscellaneous Stores 5999 Teacher Created Natl Miscellaneous & Specialty Retail stores Miscellaneous Stores 5999 Flower & Craft Warehouse Miscellaneous & Specialty Retail stores Miscellaneous Stores 5999 Face Truth Miscellaneous & Specialty Retail stores Miscellaneous Stores 5999 Joanne V Tyler Miscellaneous & Specialty Retail stores Miscellaneous Stores 5999 Party City Miscellaneous & Specialty Retail stores Miscellaneous Stores 5999 The Engraving Awards Miscellaneous & Specialty Retail stores Miscellaneous Stores 5999 Things Remembered Miscellaneous & Specialty Retail stores Miscellaneous Stores 5999 Perfection Learning Miscellaneous & Specialty Retail stores Miscellaneous Stores 5999 AC Moore Miscellaneous & Specialty Retail stores Miscellaneous Stores 5999 Delta X Industry Miscellaneous & Specialty Retail stores Miscellaneous Stores 6300 Signal Cellular Insurance sales & Underwriting Service Providers 7011 Montage Ski Lodging-Hotels, Motels, Resorts, Central Reservation Serv Service Providers 7216 Exton East Cleaners Dry Cleaners Personal Service Providers 7221 The Photography Center Photographic Studios Personal Service Providers 7299 Presidents Volunteer Service Miscellaneous Personal Services Personal Service Providers 7338 Positive Promotions Quick copy & Reproduction Services Business Services

Page 31 PNC Purchasing Card Authorization Categories

MCC Merchant/Vendor Name Description of Merchant Category Codes(MCC) 7338 Kinko's Quick copy & Reproduction Services Business Services 7338 Conlins Copy Center Quick copy & Reproduction Services Business Services 7346 JOS Gartland Business Services 7372 Alpha Renaissance Computer Programing, Integrated Systems Design & Data ProBusiness Services 7392 The Communicator Award Mgmt, Consulting, & Public Relations Services Business Services 7394 Taylor Rental Equipment Rental & Leasing Services, tool rental, furniture renBusiness Services 7394 Taylor Rental Equipment Rental & Leasing Services, tool rental, furniture renBusiness Services 7394 Knox Equipment Equipment Rental & Leasing Services, tool rental, furniture renBusiness Services 7399 McGraw Hill Business Services Business Services 7399 Brownstone Publishing Business Services Business Services 7399 Mail N More Plus Business Services Business Services 7399 PASBO Business Services Business Services 7399 Mid Atlantic Employers Business Services Business Services 7399 Great Valley Locks Business Services Business Services 7399 A&L Doors Business Services Business Services 7399 NES Business Services Business Services 7399 Sage Publication Business Services Business Services 7399 Houghton Business Services Business Services 7399 McGraw Hill Business Services Business Services 7513 Yarnall Truck & Utility Trailer Rentals Business Services 7513 Penske Auto Truck & Utility Trailer Rentals Business Services 7523 SunPark Scott Way Automobile Parking lots & garages Business Services 7523 MD Parking Automobile Parking lots & garages Business Services 7523 Paci Fico Airport Valet Automobile Parking lots & garages Business Services 7538 Meinke Automotive Service Shops(Non-Dealer) Repair Services 7641 Shiffler Equip Reupholstery & furniture repair, furniture refinishing Repair Services 7699 Appliance Install & Service Miscellaneous repair shops & related services Repair Services 7699 C&R Glass Miscellaneous repair shops & related services Repair Services 7841 Blockbuster Video tape rental stores Amusement & Entertainment 7841 Movies U Buy Video tape rental stores Amusement & Entertainment 7922 People's Light & Theater Theatrical Producers(except motion pictures) ticket agents Amusement & Entertainment 7922 Longwood Gardens Theatrical Producers(except motion pictures) ticket agents Amusement & Entertainment 7922 Phillies Tickets Theatrical Producers(except motion pictures) ticket agents Amusement & Entertainment 7991 Whitaker Center Tourist attractions & exhibits Amusement & Entertainment 7992 Turtle Creek Golf Course Public Golf Courses Amusement & Entertainment 7992 Loch Nairn Golf Public Golf Courses Amusement & Entertainment 7992 Wyncote Public Golf Courses Amusement & Entertainment 7992 Moccasin Run Golf Public Golf Courses Amusement & Entertainment 7992 Chisel Greek Public Golf Courses Amusement & Entertainment 7999 The Franklin Institute Receation Services(including swimming pools, miniature golf &Amusement & Entertainment 7999 Blue Mountain Receation Services(including swimming pools, miniature golf &Amusement & Entertainment 7999 Camelback Receation Services(including swimming pools, miniature golf &Amusement & Entertainment 7999 Shawnee Receation Services(including swimming pools, miniature golf &Amusement & Entertainment 7999 Elk Mountain Receation Services(including swimming pools, miniature golf &Amusement & Entertainment 7999 Okemo Ski Receation Services(including swimming pools, miniature golf &Amusement & Entertainment 7999 Big Boulder Receation Services(including swimming pools, miniature golf &Amusement & Entertainment 7999 Jack Frost Receation Services(including swimming pools, miniature golf &Amusement & Entertainment

Page 32 PNC Purchasing Card Authorization Categories

MCC Merchant/Vendor Name Description of Merchant Category Codes(MCC)

Personal Services & Membership 8220 Penn State Data Center Colleges, Universities, Professional schools & Jr. Colleges Organizations

Personal Services & Membership 8220 National Food Service Colleges, Universities, Professional schools & Jr. Colleges Organizations

Personal Services & Membership 8220 Weidner University Colleges, Universities, Professional schools & Jr. Colleges Organizations

Personal Services & Membership 8220 College Board Colleges, Universities, Professional schools & Jr. Colleges Organizations

Personal Services & Membership 8299 NCS Pearson Schools & Educational Services(not elsewhere classified) Organizations

Personal Services & Membership 8299 Close-up Schools & Educational Services(not elsewhere classified) Organizations

Personal Services & Membership 8299 Assessment Training Schools & Educational Services(not elsewhere classified) Organizations

Personal Services & Membership 8299 Skill Path Schools & Educational Services(not elsewhere classified) Organizations

Personal Services & Membership 8299 NASCO Schools & Educational Services(not elsewhere classified) Organizations

Personal Services & Membership 8299 National Constitution Schools & Educational Services(not elsewhere classified) Organizations

Personal Services & Membership 8299 Collins Education Schools & Educational Services(not elsewhere classified) Organizations

Personal Services & Membership 8299 NASCO International Schools & Educational Services(not elsewhere classified) Organizations

Personal Services & Membership 8398 Chester County of Business Charitable & Social Service Organizations Organizations

Personal Services & Membership 8398 National Assoc for Gifted Children Charitable & Social Service Organizations Organizations

Personal Services & Membership 8398 United Way of Chester Charitable & Social Service Organizations Organizations

Personal Services & Membership 8398 PA Partnership for Children Charitable & Social Service Organizations Organizations

Page 33 PNC Purchasing Card Authorization Categories

MCC Merchant/Vendor Name Description of Merchant Category Codes(MCC)

Personal Services & Membership 8398 Character Counts Coalition Charitable & Social Service Organizations Organizations

Personal Services & Membership 8641 ASBO Civic, Social, & Fraternal Association Organizations

Personal Services & Membership 8641 NSTA Civic, Social, & Fraternal Association Organizations

Personal Services & Membership 8699 National Soc Ex Principal Educ Membership Organization(not elsewhere classified) Organizations

Personal Services & Membership 8699 National Strength & Condition Membership Organization(not elsewhere classified) Organizations

Personal Services & Membership 8699 American Assoc School Personnel Adm. Membership Organization(not elsewhere classified) Organizations

Personal Services & Membership 8699 Council of Education Membership Organization(not elsewhere classified) Organizations

Personal Services & Membership 8699 National Middle School Assoc Membership Organization(not elsewhere classified) Organizations

Personal Services & Membership 8699 NASSP Membership Organization(not elsewhere classified) Organizations

Personal Services & Membership 8999 National Assoc Elem School Membership Organization(not elsewhere classified) Organizations

Personal Services & Membership 9402 UPS Postage Stamps Organizations 5655 Sideline Sportswear Sports and Riding Apparel Stores 2741 The Federal News Service Misc Publishing & Printing 4816 Walmart Computer Network-info-Service

Page 34 MERCHANT CATEGORY CODE (MCC) LIST (NUMERICAL)

MCC REQUIRED ABBREVIATION MERCHANT TYPE CONTRACTED SERVICES 0742 VETERINARY SERVICES 0763 AGRICULTURAL CO-OPERATIVE 0780 LANDSCAPING AND HORTICULTURAL SERVICES 1520 GENERAL CONTRACTORS —RESIDENTIAL AND COMMERCIAL 1711 HEATING, PLUMBING, AIR CONDITIONING CONTRACTORS 1731 ELECTRICAL CONTRACTORS 1740 MASONRY, STONEWORK, TILE SETTING, PLASTERING AND INSULATION CONTRACTORS 1750 CARPENTRY 1761 ROOFING AND SIDING, SHEET METAL WORK 1771 CONTRACTORS —CONCRETE WORK 1799 SPECIAL TRADE CONTRACTORS (NOT ELSEWHERE CLASSIFIED) PUBLISHING SERVICES 2741** MISCELLANEOUS PUBLISHING AND PRINTING 2791** TYPESETTING, PLATE MAKING AND RELATED SERVICES CLEANING PREPARATIONS 2842** SPECIALTY CLEANING, POLISHING AND SANITATION PREPARATIONS AIRLINES 3000 UNITED AIR UNITED AIRLINES 3001 AMERICAN AIR AMERICAN AIRLINES 3002 PAN AM AIR PAN AMERICAN 3003* EASTERN AIR EASTERN AIRLINES 3004 TWA AIRLINE TRANS WORLD AIRLINES 3005 BRITISH AIR BRITISH AIRWAYS 3006 JAL AIRLINE JAPAN AIRLINES 3007 AIR FRANCE AIR FRANCE 3008 LUFTHANSA LUFTHANSA 3009 AIR CANADA AIR CANADA 3010 KLM AIRLINE KLM (ROYAL DUTCH AIRLINES) 3011 AEROFLOT AEROFLOT 3012 QANTAS AIR QANTAS 3013 ALITALIA AIR ALITALIA 3014 SAUDIA AIR SAUDI ARABIAN AIRLINES 3015 SWISSAIR SWISSAIR 3016 SAS AIRLINE SAS 3017 SAA AIRWAYS SOUTH AFRICAN AIRWAYS 3018 VARIG AIR VARIG (BRAZIL) 3020 AIR-INDIA AIR-INDIA 3021 AIR ALGERIE AIR ALGERIE 3022 PHILIPP AIR PHILIPPINE AIRLINES 3023 MEXICANA AIR MEXICANA 3024 PAKISTAN AIR PAKISTAN INTERNATIONAL Page 35 MCC REQUIRED ABBREVIATION MERCHANT TYPE

3025 AIR NZ AIR NEW ZEALAND 3027 UTA AIRLINE UTA/INTERAIR 3028 AIR MALTA AIR MALTA 3029 SABENA AIR SABENA 3030 AERO ARGENT AEROLINEAS ARGENTINAS 3031 OLYMPIC AIR OLYMPIC AIRWAYS 3032 EL AL AIR EL AL 3033 ANSETT AIR ANSETT AIRLINES 3034 AUSTRAL AIR AUSTRALIAN AIRLINES 3035 TAP AIRLINE TAP (PORTUGAL) 3036 VASP AIR VASP (BRAZIL) 3037 EGYPTAIR EGYPTAIR 3038 KUWAIT AIR KUWAIT AIRWAYS 3039 AVIANCA AIR AVIANCA 3040 GULF AIR GULF AIR (BAHRAIN) 3041 BALKAN AIR BALKAN-BULGARIAN AIRLINES 3042 FINNAIR FINNAIR 3043 AER LINGUS AER LINGUS 3045 NIGERIA AIR NIGERIA AIRWAYS 3046 CRUZERIO AIR CRUZEIRO DO SUL (BRAZIL) 3047 THY AIRLINE THY (TURKEY) 3048 AIR MAROC ROYAL AIR MAROC 3049 TUNIS AIR TUNIS AIR 3050 ICELANDAIR ICELANDAIR 3051 AUSTRIAN AIR AUSTRIAN AIRLINES 3052 LANCHILE AIR LANCHILE 3053 AVIACO AIR AVIACO (SPAIN) 3054 LADECO AIR LADECO (CHILE) 3055 LAB AIRLINE LAB (BOLIVIA) 3056 QUEBECAIRE QUEBECAIRE 3057 E/W AIRLINE EAST/WEST AIRLINES (AUSTRALIA) 3058 DELTA AIR DELTA 3059* REPUBLIC 3060 NWA AIR NORTHWEST 3061 CONTINENTAL CONTINENTAL 3062* WESTERN 3063 USAIR U.S. AIR 3064* BRANIFF AIR BRANIFF 3065 AIRINTER AIRINTER 3066 SOUTHWESTAIR SOUTHWEST 3069* AIR EUROPE AIR EUROPE 3070* PSA 3071 AIR BC AIR BRITISH COLUMBIA 3073* AIR CAL 3075 SINGAPOREAIR SINGAPORE AIRLINES 3076 AEROMEXICO AEROMEXICO

Page 36 MCC REQUIRED ABBREVIATION MERCHANT TYPE

3077 THAI AIRWAYS THAI AIRWAYS 3078 CHINA AIR CHINA AIRLINES 3079* AMTRAK 3081 NORDAIR NORDAIR 3082 KOREAN AIR KOREAN AIRLINES 3083 AIR AFRIQUE 3084 EVA AIR EVA AIRWAYS CORPORATION 3085 MIDWEST EXP MIDWEST EXPRESS AIRLINES, INC 3086 CARNIVAL AIR CARNIVAL AIRLINES 3087 METRO AIR METRO AIRLINES 3088 CROATIA AIR CROATION AIRLINES 3090* RIO SUL AIR RIO SUL 3092 MIDWAY AIR MIDWAY AIRLINES 3094 ZAMBIA AIR ZAMBIA AIRWAYS 3095 WARDAIR WARDAIR (CANADA) 3096 AIR ZIMBABWE AIR ZIMBABWE 3097* AIR N.S.W. AIR NEW SOUTH WALES 3098* AIR NIUGINI AIR NIUGINI 3099 CATHAYPACAIR CATHAY PACIFIC 3100 MALAY AIR MALAYSIAN AIRLINE SYSTEM 3101* UTA 3102 IBERIA AIR IBERIA 3103 GARUDA AIR GARUDA (INDONESIA) 3106 BRAATHENSAIR BRAATHENS S.A.F.E. (NORWAY) 3108* WORLD AIRWAYS 3110 WINGS AIR WINGS AIRWAYS 3111 BRMIDLANDAIR BRITISH MIDLAND 3112 WINDWRDISAIR WINDWARD ISLAND 3115* WESTAIRCOMM WESTAIR COMMUTER 3117 VIASA AIR VIASA 3118 VALLEY AIR VALLEY AIRLINES 3125 TAN AIRLINE TAN 3126 TALAIR TALAIR 3127 TACAINTL AIR TACA INTERNATIONAL 3129 SURINAM AIR SURINAM AIRWAYS 3130 SUNWORLD AIR SUN WORLD INTERNATIONAL 3132* SUNBIRD AIR SUNBIRD AIRLINES 3133 SUNBELT AIR SUNBELT AIRLINES 3135 SUDAN AIR SUDAN AIRWAYS 3136* SKYWEST AIR SKY WEST AIRLINES 3137 SINGLETONAIR SINGLETON 3138 SIMMONS AIR SIMMONS AIRLINES 3143 SCENIC AIR SCENIC AIRLINES 3144 VIRGINATLAIR VIRGIN ATLANTIC 3145 SAN JUAN AIR SAN JUAN AIRLINES 3146 LUXAIR LUXAIR

Page 37 MCC REQUIRED ABBREVIATION MERCHANT TYPE

3148* ROYALE AIR ROYALE AIRLINES 3151 AIR ZAIRE AIR ZAIRE 3154 PRINCVLLEAIR PRINCEVILLE 3156* PRECISIONAIR PRECISION 3159 PBA AIRLINE PBA 3161 ANA AIR ALL NIPPON AIRWAYS 3164 NORONTAIR NORONTAIR 3165 NY HELI NEW YORK HELICOPTER 3167* NENGLAND AIR NEW ENGLAND AIRLINES 3170 MT COOK AIR MOUNT COOK 3171 CANADIAN AIR CANADIAN AIRLINES INTERNATIONAL 3172 NATIONAIR NATIONAIR 3174* MIDSTATE AIR MIDSTATE AIRLINES 3175 MIDEAST AIR MIDDLE EAST AIR 3176 METROFLT AIR METROFLIGHT AIRLINES 3177* MESABA AVIAT MESABA AVIATION 3178 MESA AIR MESA AIR 3180* MALL AIRWAYS MALL AIRWAYS 3181 MALEV AIR MALEV 3182 LOT AIRLINE LOT (POLAND) 3183* LI AIRLINES LONG ISLAND AIRLINES 3184 LIAT AIRLINE LIAT 3185 LAV AIRLINE LAV (VENEZUELA) 3186 LAP AIRLINE LAP (PARAGUAY) 3187 LACSA AIR LACSA (COSTA RICA) 3190 JUGOSLAV AIR JUGOSLAV AIR 3191 ISLAND AIR ISLAND AIRLINES 3192 IRAN AIR IRAN AIR 3193 INDIAN AIR INDIAN AIRLINES 3195* HOLIDAY AIR HOLIDAY AIRLINES 3196 HAWAIIAN AIR HAWAIIAN AIR 3197 HAVASU AIR HAVASU AIRLINES 3198* HARBOR AIR HARBOR AIRLINES 3199* SAM AIRLINE SERVICIOS AEREOS MILITARES 3200 GUYANA AIR GUYANA AIRWAYS 3203 GOLDPAC AIR GOLDEN PACIFIC AIR 3204 FREEDOM AIR FREEDOM AIR 3206* FIRST AIR FIRST AIR 3211* SAN AIRLINE SERVICIOS AEREOS NACIONALES 3212 DOMINICA AIR DOMINICANA 3213* DIRECT AIR DIRECT AIR 3215 DANAIRSERV DAN AIR SERVICES 3216 CUMBERLNDAIR CUMBERLAND AIRLINES 3217 CSA AIRLINE CSA 3218 CROWN AIR CROWN AIR 3219 COPA AIRLINE COPA

Page 38 MCC REQUIRED ABBREVIATION MERCHANT TYPE

3220 COMP FAU AIR COMPANIA FAUCETT 3221 TAME AIRLINE TRANSPORTES AEROS MILITARES ECUATORIANOS 3222 COMMAND AIR COMMAND AIRWAYS 3223 COMAIR COMAIR 3226* CHRISTMAN AIR CHRISTMAN AIR SYSTEM 3228 CAYMANAIR CAYMAN AIRWAYS 3229 SAETA AIR SAETA —SOCIAEDAD ECUATORIANOS DE TRANSPORTES AEREOS 3231 SAHSA SAHSA —SERVICIO AEREO DE HONDURAS 3233 CAPITOL AIR CAPITOL AIR 3234 BWIA AIRLINE BWIA 3235 BROCKWAY AIR BROCKWAY AIR 3236* BIGSKYAIR BIG SKY AIRLINES 3238 BEMIDJI AIR BEMIDJI AIRLINES 3241 AVIATECA AIR AVIATECA (GUATEMALA) 3242 AVENSA AIR AVENSA 3243 AUST AIRSERV AUSTRIAN AIR SERVICE 3245* ATLANTIS AIR ATLANTIS AIRLINES 3246* ATLNTIC SEAIR ATLANTIC SOUTHEAST 3247* ATLANTIC AIR ATLANTIC AIR 3248* ASPEN AIR ASPEN AIRWAYS 3251 ALOHA AIR ALOHA AIRLINES 3252 ALM AIRLINE ALM 3253 AMERWESTAIR AMERICA WEST 3254 TRUMP AIR TRUMP AIRLINES 3256 ALASKA AIR ALASKA AIRLINES 3259 AM TRANS AIR AMERICAN TRANS AIR 3260* AIR SUNSHINE AIR SUNSHINE 3261 AIR CHINA AIR CHINA 3262 RENO AIR RENO AIR INC. 3266 AIR SEYCH AIR SEYCHELLES 3267 AIR PANAMA AIR PANAMA 3268* AIR PACIFIC AIR PACIFIC 3275* AIR NEVADA AIR NEVADA 3276* AIR MIDWEST AIR MIDWEST 3277* AIR MADAG AIR MADAGASCAR 3279* AIR LA AIR LA 3280 AIR JAMAICA AIR JAMAICA 3282 AIR DJIBOUTI AIR DJIBOUTI 3284 AERVIRGINIS AERO VIRGIN ISLANDS 3285 AEROPERU AEROPERU 3286 AERONICARAG AEROLINEAS NICARAGUENSIS 3287 AEROCOACH AV AERO COACH AVIATION 3291* ARIANA AIR ARIANA AFGHAN 3292 CYPRUS AIR CYPRUS AIRWAYS

Page 39 MCC REQUIRED ABBREVIATION MERCHANT TYPE

3293 ECUATORIANA ECUATORIANA 3294 ETHIOPIAN AIR ETHIOPIAN AIRLINES 3295 KENYA AIR KENYA AIRWAYS 3297* TAROM AIR TAROM 3298 AIRMAURITIUS AIR MAURITIUS 3299 WIDEROES WIDEROE’S FLYVESELSKAP AUTOMOBILE RENTALS 3351 AFFILIATED AUTO RENTAL 3352 AMERICAN INTL RENT-A-CAR 3353 BROOKS RENT-A-CAR 3354 ACTION AUTO RENTAL 3357 HERTZ RENT-A-CAR 3359 PAYLESS CAR RENTAL 3360 SNAPPY CAR RENTAL 3361 AIRWAYS RENT-A-CAR 3362 ALTRA AUTO RENTAL 3364 AGENCY RENT-A-CAR 3366 BUDGET RENT-A-CAR 3368 HOLIDAY RENT-A-CAR 3370 RENT-A-WRECK 3374* SEARS RENT-A-CAR 3376 AJAX RENT-A-CAR 3380* INTER AMERICAN CAR 3381 EUROP CAR 3385 TROPICAL RENT-A-CAR 3386 SHOWCASE RENTAL CARS 3387 ALAMO RENT-A-CAR 3388* AUTO EUROPE RENT-A-CAR 3389 AVIS RENT-A-CAR 3390 DOLLAR RENT-A-CAR 3391 EUROPE BY CAR 3393 NATIONAL CAR RENTAL 3394 KEMWELL GROUP RENT-A-CAR 3395 THRIFTY RENT-A-CAR 3396 TILDEN RENT-A-CAR 3398 ECONO-CAR RENT-A-CAR 3399* AMEREX RENT-A-CAR 3400 AUTO HOST CAR RENTALS 3405 ENTERPRISE RENT-A-CAR 3409 GENERAL RENT-A-CAR 3411* ATLANTA RENT-A-CAR 3412 A-1 RENT-A-CAR 3414 GODFREY NATL RENT-A-CAR 3419* ALPHA RENT-A-CAR 3420 ANSA INTL RENT-A-CAR 3421 ALLSTATE RENT-A-CAR

Page 40 MCC REQUIRED ABBREVIATION MERCHANT TYPE

3423 AVCAR RENT-A-CAR 3425 AUTOMATE RENT-A-CAR 3427 AVON RENT-A-CAR 3428 CAREY RENT-A-CAR 3429 INSURANCE RENT-A-CAR 3430 MAJOR RENT-A-CAR 3431 REPLACEMENT RENT-A-CAR 3432 RESERVE RENT-A-CAR 3433 UGLY DUCKLING RENT-A-CAR 3434 USA RENT-A-CAR 3435 VALUE RENT-A-CAR 3436 AUTOHANSA RENT-A-CAR 3437 CITE RENT-A-CAR 3438 INTERENT RENT-A-CAR 3439 MILLEVILLE RENT-A-CAR 3440* VIA ROUTE RENT-A-CAR HOTELS AND MOTELS 3501 HOLIDAY INN EXPRESS 3501 HOLIDAY INNS 3502 BEST WESTERN HOTELS 3503 SHERATON HOTELS 3504 HILTON HOTELS 3505 FORTE HOTELS 3506 GOLDEN TULIP HOTELS 3507 FRIENDSHIP INNS 3508 QUALITY INNS 3508 QUALITY SUITES 3509 MARRIOTT HOTELS 3510 DAYS INNS 3510 DAYSTOP 3511 ARABELLA HOTELS 3512 INTER-CONTINENTAL HOTELS 3513 WESTIN HOTELS 3515 RODEWAY INNS 3516 LA QUINTA MOTOR INNS 3517 AMERICANA HOTELS 3518 SOL HOTELS 3519 PULLMAN INTL HOTELS PULLMAN INTERNATIONAL HOTELS 3520 MERIDIEN HOTELS 3521* CREST HOTELS (SEE FORTE HOTELS) 3522 TOKYO HOTEL 3523 PENINSULA HOTEL 3524 WELCOMGROUP HOTELS 3525 DUNFEY HOTELS 3526 PRINCE HOTELS 3527 DOWNTOWNER-PASSPORT HOTEL

Page 41 MCC REQUIRED ABBREVIATION MERCHANT TYPE

3528 RED LION HOTELS 3528 RED LION INNS 3529 CP HOTELS 3530 STOUFFER HOTELS 3531* ASTIR HOTELS 3532* SUN ROUTE HOTELS 3533 HOTEL IBIS 3534 SOUTHERN PACIFIC HOTELS 3535 HILTON INTERNATIONALS 3536 AMFAC HOTELS 3537 ANA HOTEL 3538 CONCORDE HOTELS 3539* FUJITA HOTELS 3540 IBEROTEL HOTELS 3541 HOTEL OKURA 3542 ROYAL HOTELS 3543 FOUR SEASONS HOTELS 3544 CIGA HOTELS 3545 SHANGRI-LA INTL HOTELS SHANGRI-LA INTERNATIONAL 3546* SIAM LODGE HOTELS 3548 HOTELES MELIA 3549 AUBERGE DES GOVERNEURS 3550 REGAL 8 INNS 3551* AUBERGE WANDLYN INN 3552 COAST HOTELS 3555* THE INN GROUP 3558 JOLLY HOTELS 3559* THISTLE HOTELS (SEE MOUNT CHARLOTTE THISTLE) 3561* HAAGHOTELS 3562 COMFORT INNS 3563 JOURNEY'S END MOTELS 3564* KEDDY'S HOTELS 3565 RELAX INNS 3568 LADBROKE HOTELS 3570 FORUM HOTELS 3572 MIYAKO HOTELS 3573 SANDMAN HOTELS 3574 VENTURE INNS 3575 VAGABOND HOTELS 3577 MANDARIN ORIENTAL HOTEL 3579 HOTEL MERCURE 3581 DELTA HOTEL 3582* LUCIAN BARRIERE HOTELS 3583 SAS HOTELS 3584 PRINCESS HOTELS INTL PRINCESS HOTELS INTERNATIONAL

Page 42 MCC REQUIRED ABBREVIATION MERCHANT TYPE

3585 HUNGAR HOTELS 3586 SOKOS HOTELS (REACTIVATED EFFECTIVE MAY 2 1992) 3587 DORAL HOTELS 3588 HELMSLEY HOTELS 3590 FAIRMONT HOTELS 3591 SONESTA HOTELS 3592 OMNI HOTELS 3593 CUNARD HOTELS 3595 HOSPITALITY INNS 3598 REGENT INTL HOTELS REGENT INTERNATIONAL HOTELS 3599 PANNONIA HOTELS 3603 NOAH'S HOTELS 3612 MOVENPICK HOTELS 3615 TRAVELODGE 3620* TELFORD INTL HOTEL TELFORD INTERNATIONAL 3622 MERLIN HOTELS 3623 DORINT HOTELS 3624* DOYLE HOTELS 3625 HOTEL UNIVERSALE 3626* KING EDWARD HOTEL 3627* VALHALLA INNS 3628* YORK-HANNOVER HOTEL 3629 DAN HOTELS 3631* ATAHOTELS 3632* STARHOTELS 3633 RANK HOTEL 3634 SWISSOTEL 3635 RESO HOTELS 3636 SAROVA HOTELS 3637 RAMADA INNS 3637 RAMADA LIMITED 3638 HO JO INN 3638 HOWARD JOHNSON 3639 MOUNT CHARLOTTE THISTLE 3640 HYATT HOTELS 3641 SOFITEL HOTELS 3642 NOVOTEL HOTELS 3643 STEIGENBERGER HOTELS 3644 ECONO LODGES 3645 QUEENS MOAT HOUSES 3646 SWALLOW HOTELS 3647 HUSA HOTELS 3648 DE VERE HOTELS 3649 RADISSON HOTELS 3650 RED ROOF INNS 3651 IMPERIAL LONDON HOTEL

Page 43 MCC REQUIRED ABBREVIATION MERCHANT TYPE

3652 EMBASSY HOTELS 3653 PENTA HOTELS 3654 LOEWS HOTELS 3655 SCANDIC HOTELS 3656 SARA HOTELS 3657 OBEROI HOTELS 3658 OTANI HOTELS 3659 TAJ HOTELS INTERNATIONAL 3660 KNIGHTS INNS 3661 METROPOLE HOTELS 3662* ORIENT EXPRESS HOTELS VENICE-SIMPLON ORIENT EXPRESS 3663 HOTELES EL PRESIDENTE 3664 FLAG INN 3665 HAMPTON INNS 3666 STAKIS HOTELS 3667* INTOURIST HOTELS 3668 MARITIM HOTELS 3669* ZIMBABWE SUN HOTEL 3670 ARCADE HOTELS 3671 ARCTIA HOTELS 3672 CAMPANILE HOTELS 3673 IBUSZ HOTELS 3674 RANTASIPI HOTELS 3675 INTERHOTEL CEDOK 3676* ORBIS HOTELS 3677 CLIMAT DE FRANCE HOTELS 3678 CUMULUS HOTELS 3679* DANUBIUS HOTEL 3680 HOTEIS OTHAN 3681 ADAMS MARK HOTELS 3682* ALLSTAR INN 3683 BRADBURY SUITES 3684 BUDGET HOST INN 3685 BUDGETEL HOTELS 3686 SUISSE CHALETS 3687 CLARION HOTELS 3688 COMPRI HOTELS 3689 CONSORT HOTELS 3690 COURTYARD BY MARRIOTT 3691 DILLON INNS 3692 DOUBLETREE HOTELS 3693 DRURY INNS 3694 ECONOMY INNS OF AMERICA 3695 EMBASSY SUITES 3696 EXEL INNS 3697 FAIRFIELD HOTELS

Page 44 MCC REQUIRED ABBREVIATION MERCHANT TYPE

3698 HARLEY HOTELS 3699 MIDWAY MOTOR LODGE 3700 MOTEL 6 3702 THE REGISTRY HOTEL 3703 RESIDENCE INNS 3704 ROYCE HOTELS 3705 SANDMAN INNS 3706 SHILO INNS 3707 SHONEY'S INNS 3708* SIXPENCE INNS 3709 SUPER 8 MOTELS 3710 THE RITZ CARLTON 3711 FLAG INNS (AUSTRALIA) 3712* GOLDEN CHAIN 3713 QUALITY PACIFIC HOTEL 3714 FOUR SEASONS HOTEL (AUSTRALIA) 3715 FAIRFIELD INN 3716 CARLTON HOTELS 3717 CITY LODGE HOTELS 3718 KAROS HOTELS 3719 PROTEA HOTELS 3720 SOUTHERN SUN HOTELS 3721 HILTON CONRAD 3722 WYNDHAM HOTELS 3723 RICA HOTELS RICA HOTELS 3724 INTER NOR HOTELS INTER NOR HOTELS TRANSPORTATION 4011 RAILROADS 4111 LOCAL/SUBURBAN COMMUTER PASSENGER TRANSPORTATION, INCLUDING FERRIES 4112 PASSENGER RAILWAYS 4119 AMBULANCE SERVICES 4121 TAXICABS/LIMOUSINES 4131 BUS LINES, INCLUDING CHARTER,TOUR BUSES 4214 MOTOR FREIGHT CARRIERS TRUCKING LOCAL/LONG DISTANCE, MOVING AND STORAGE COMPANIES —LOCAL DELIVERY SERVICES 4215 COURIER SERVICES —AIR OR GROUND, FREIGHT FORWARDERS 4225 PUBLIC WAREHOUSING —INCLUDING FARM PRODUCTS, REFRIGERATED GOODS, HOUSEHOLD GOODS, AND STORAGE 4411 STEAMSHIP/CRUISE LINES 4457 BOAT RENTALS AND LEASES 4468 MARINAS, MARINE SERVICE AND SUPPLIES 4511 AIRLINES, AIR CARRIERS (NOT ELSEWHERE CLASSIFIED) 4582 AIRPORTS, FLYING FIELDS, AIRPORT TERMINALS 4722 TRAVEL AGENCIES

Page 45 MCC REQUIRED ABBREVIATION MERCHANT TYPE

4723 TUI TRAVEL 4761 TRANSPORTATION/ TRAVEL-RELATED ARRANGEMENT SERVICES-MAIL OR TELEPHONE ORDER (EXCLUDING TRAVEL AGENCIES) (EFFECTIVE THROUGH MARCH 31, 1992) 4784 TOLL AND BRIDGE FEES 4789 TRANSPORTATION SERVICES (NOT ELSEWHERE CLASSIFIED) UTILITIES 4812 TELECOMMUNICATION EQUIPMENT INCLUDING TELEPHONE SALES 4814 TELECOMMUNICATION SERVICE INCLUDING LOCAL AND LONG DISTANCE CALLS, CREDIT CARD CALLS, CALLS THROUGH USE OF MAGNETIC-STRIPE-READING TELEPHONES, AND FAX SERVICES 4815 VISAPHONE 4821 TELEGRAPH SERVICES 4829 WIRE TRANSFER —MONEY ORDERS 4899 CABLE AND OTHER PAY TELEVISION SERVICES 4900 UTILITIES —ELECTRIC, GAS, WATER, SANITARY WHOLESALE TRADE - DURABLE GOODS WHOLESALE TRADE - DURABLE GOODS 5013** MOTOR VEHICLE SUPPLIES AND NEW PARTS 5021** OFFICE FURNITURE 5039** CONSTRUCTION MATERIALS (NOT ELSEWHERE CLASSIFIED) 5044** PHOTOGRAPHIC, PHOTOCOPY, MICROFILM EQUIPMENT AND SUPPLIES 5045** COMPUTERS AND COMPUTER PERIPHERAL EQUIPMENT AND SOFTWARE 5046** COMMERCIAL EQUIPMENT (NOT ELSEWHERE CLASSIFIED) 5047** MEDICAL, DENTAL, OPHTHALMIC AND HOSPITAL EQUIPMENT AND SUPPLIES 5051** METAL SERVICE CENTERS AND OFFICES 5065** ELECTRICAL PARTS AND EQUIPMENT 5072** HARDWARE EQUIPMENT AND SUPPLIES 5074** PLUMBING AND HEATING EQUIPMENT AND SUPPLIES 5085** INDUSTRIAL SUPPLIES (NOT ELSEWHERE CLASSIFIED) 5094** PRECIOUS STONES AND METALS WATCHES AND JEWELRY 5099** DURABLE GOODS (NOT ELSEWHERE CLASSIFIED) 5111** STATIONERY, OFFICE SUPPLIES, PRINTING AND WRITING PAPER 5122** DRUG, DRUG PROPRIETARIES, AND DRUGGIST SUNDRIES 5131** PIECE GOODS NOTIONS AND OTHER DRY GOODS 5137** MEN'S, WOMEN'S, AND CHILDREN'S UNIFORMS 5139** COMMERCIAL FOOTWEAR 5169** CHEMICALS AND ALLIED PRODUCTS (NOT ELSEWHERE CLASSIFIED) 5172** PETROLEUM AND PETROLEUM PRODUCTS 5192** BOOKS, PERIODICALS AND NEWSPAPERS

Page 46 MCC REQUIRED ABBREVIATION MERCHANT TYPE

5193** FLORIST SUPPLIES, NURSERY STOCK AND FLOWERS 5198** PAINTS, VARNISHES AND SUPPLIES 5199** NON-DURABLE GOODS (NOT ELSEWHERE CLASSIFIED) RETAIL STORES 5200 HOME SUPPLY WAREHOUSE STORES 5211 LUMBER AND BUILDING MATERIALS STORES 5231 GLASS, PAINT AND WALLPAPER STORES 5251 HARDWARE STORES 5261 NURSERIES, LAWN AND GARDEN SUPPLY STORES 5271 MOBILE HOME DEALERS 5300 WHOLESALE CLUBS 5309 DUTY FREE STORES 5310 DISCOUNT STORES 5311 DEPARTMENT STORES 5331 VARIETY STORES 5399 MISCELLANEOUS GENERAL MERCHANDISE 5411 GROCERY STORES, SUPERMARKETS 5422 FREEZER AND LOCKER MEAT PROVISIONERS 5441 CANDY, NUT, AND CONFECTIONERY STORES 5451 DAIRY PRODUCTS STORES 5462 BAKERIES 5499 MISCELLANEOUS FOOD STORES —SPECIALTY, MARKETS, CONVENIENCE AUTOMOBILES AND VEHICLES 5511 AUTOMOBILE AND TRUCK DEALERS (NEW AND USED) SALES, SERVICE, REPAIRS, PARTS AND LEASING 5521 AUTOMOBILE AND TRUCK DEALERS (USED ONLY) 5531 AUTO AND HOME SUPPLY STORES 5532 AUTOMOTIVE TIRE STORES 5533 AUTOMOTIVE PARTS, ACCESSORIES STORES 5541 SERVICE STATIONS (WITH OR WITHOUT ANCILLARY SERVICES) 5542 AUTOMATED FUEL DISPENSERS 5551 BOAT DEALERS 5561 RECREATIONAL AND UTILITY TRAILERS, CAMPER DEALERS 5571 MOTORCYCLE DEALERS 5592 MOTOR HOMES DEALERS 5598 SNOWMOBILE DEALERS 5599 MISCELLANEOUS AUTOMOTIVE DEALERS (NOT ELSEWHERE CLASSIFIED) CLOTHING STORES 5611 MEN'S AND BOYS' CLOTHING AND ACCESSORIES STORES 5621 WOMEN'S READY-TO-WEAR STORES 5631 WOMEN'S ACCESSORY AND SPECIALTY SHOPS 5641 CHILDREN'S AND INFANTS' WEAR STORES 5651 FAMILY CLOTHING STORES 5655 SPORTS APPAREL, RIDING APPAREL STORES

Page 47 MCC REQUIRED ABBREVIATION MERCHANT TYPE

5661 SHOE STORES 5681 FURRIERS AND FUR SHOPS 5691 MEN'S AND WOMEN'S CLOTHING STORES 5697 TAILORS, SEAMSTRESSES, MENDING, ALTERATIONS 5698 WIG AND TOUPEE STORES 5699 MISCELLANEOUS APPAREL AND ACCESSORY SHOPS MISCELLANEOUS STORES 5712 FURNITURE, HOME FURNISHINGS AND EQUIPMENT STORES, EXCEPT APPLIANCES 5713 FLOOR COVERING STORES 5714 DRAPERY, WINDOWCOVERING AND UPHOLSTERY STORES 5718 FIREPLACE, FIREPLACE SCREENS AND ACCESSORIES STORES 5719 MISCELLANEOUS HOME FURNISHING SPECIALTY STORES 5722 HOUSEHOLD APPLIANCE STORES 5732 ELECTRONICS SALES 5733 MUSIC STORES, MUSICAL INSTRUMENTS, PIANOS, SHEET MUSIC 5734 COMPUTER SOFTWARE STORES 5735 RECORD SHOPS 5811 CATERERS 5812 EATING PLACES, RESTAURANTS 5813 DRINKING PLACES (ALCOHOLIC BEVERAGES) BARS TAVERNS, COCKTAIL LOUNGES, NIGHTCLUBS, DISCOTHEQUES 5814 FAST FOOD RESTAURANTS 5912 DRUG STORES AND PHARMACIES 5921 PACKAGE STORES —BEER, WINE AND LIQUOR 5931 USED MERCHANDISE STORES, SECONDHAND STORES 5932 ANTIQUE SHOPS 5933 PAWN SHOPS 5935 WRECKING AND SALVAGE YARDS 5937 ANTIQUE REPRODUCTIONS 5940 BICYCLE SHOPS —SALES AND SERVICE 5941 SPORTING GOODS STORES 5942 BOOK STORES 5943 STATIONERY STORES, OFFICE AND SCHOOL SUPPLY STORES 5944 JEWELRY STORES, WATCHES, CLOCKS, AND SILVERWARE STORES 5945 HOBBY, TOY, AND GAME SHOPS 5946 CAMERA AND PHOTOGRAPHIC SUPPLY STORES 5947 GIFT, CARD, NOVELTY AND SOUVENIR SHOPS 5948 LUGGAGE AND LEATHER GOODS STORES 5949 SEWING, NEEDLEWORK, FABRIC AND PIECE GOODS STORES 5950 GLASSWARE/CRYSTAL STORES 5960 DIRECT MARKETING INSURANCE SERVICES 5962 DIRECT MARKETING TRAVEL-RELATED ARRANGEMENT SERVICES

Page 48 MCC REQUIRED ABBREVIATION MERCHANT TYPE

5963 DIRECT SELLING ESTABLISHMENTS/DOOR-TO-DOOR SALES 5964 CATALOG MERCHANT 5965 COMBINATION CATALOG AND RETAIL MERCHANT 5966 OUTBOUND TELEMARKETING MERCHANT 5967 INBOUND TELESERVICES MERCHANT 5968 CONTINUITY/SUBSCRIPTION MERCHANT 5969 OTHER DIRECT MARKETERS (NOT ELSEWHERE CLASSIFIED) 5970 ARTIST'S SUPPLY AND CRAFT SHOPS 5971 ART DEALERS AND GALLERIES 5972 STAMP AND COIN STORES—PHILATELIC AND NUMISMATIC SUPPLIES 5973 RELIGIOUS GOODS STORES 5974* RUBBER STAMP STORES 5975 HEARING AIDS—SALES, SERVICE AND SUPPLY STORES 5976 ORTHOPEDIC GOODS—PROSTHETIC DEVICES 5977 COSMETIC STORES 5978 TYPEWRITER STORES—SALES, RENTALS, SERVICE 5983 FUEL DEALERS—FUEL OIL, WOOD, COAL, LIQUEFIED PETROLEUM 5992 FLORISTS 5993 CIGAR STORES AND STANDS 5994 NEWS DEALERS AND NEWSSTANDS 5995 PET SHOPS, PET FOODS AND SUPPLIES STORES 5996 SWIMMING POOLS—SALES AND SERVICE 5997 ELECTRIC RAZOR STORES—SALES AND SERVICE 5998 TENT AND AWNING SHOPS 5999 MISCELLANEOUS AND SPECIALTY RETAIL STORES SERVICE PROVIDERS 6010 FINANCIAL INSTITUTIONS —MANUAL CASH DISBURSEMENTS 6011 FINANCIAL INSTITUTIONS —AUTOMATED CASH DISBURSEMENTS 6012 FINANCIAL INSTITUTIONS —MERCHANDISE AND SERVICES 6051 NON-FINANCIAL INSTITUTIONS —FOREIGN CURRENCY, MONEY ORDERS (NOT WIRE TRANSFER), AND TRAVELERS CHEQUES 6211 SECURITY BROKERS/DEALERS 6300 INSURANCE SALES AND UNDERWRITING 7011 LODGING —HOTELS, MOTELS, RESORTS,CENTRAL RESERVATION SERVICES (NOT ELSEWHERE CLASSIFIED) 7012 TIMESHARES 7032 SPORTING AND RECREATIONAL CAMPS 7033 TRAILER PARKS AND CAMP GROUNDS PERSONAL SERVICE PROVIDERS 7210 LAUNDRY, CLEANING, AND GARMENT SERVICES 7211 LAUNDRIES —FAMILY AND COMMERCIAL 7216 DRY CLEANERS

Page 49 MCC REQUIRED ABBREVIATION MERCHANT TYPE

7217 CARPET AND UPHOLSTERY CLEANING 7221 PHOTOGRAPHIC STUDIOS 7230 BARBER AND BEAUTY SHOPS 7251 SHOE REPAIR SHOPS, SHOE SHINE PARLORS, AND HAT CLEANING SHOPS 7261 FUNERAL SERVICE AND CREMATORIES 7273 DATING AND ESCORT SERVICES 7276 TAX PREPARATION SERVICE 7277 COUNSELING SERVICE —DEBT, MARRIAGE, PERSONAL 7278 BUYING/SHOPPING SERVICES, CLUBS 7280* HOSPITAL PATIENT PERSONAL FUNDS WITHDRAWAL ACCOUNTS 7295* BABY-SITTING SERVICES 7296 CLOTHING RENTAL —COSTUMES, UNIFORMS 7297 MASSAGE PARLORS 7298 HEALTH AND BEAUTY SPAS 7299 MISCELLANEOUS PERSONAL SERVICES (NOT ELSEWHERE CLASSIFIED) BUSINESS SERVICES 7311 ADVERTISING SERVICES 7321 CONSUMER CREDIT REPORTING AGENCIES 7333 COMMERCIAL PHOTOGRAPHY, ART, AND GRAPHICS 7338 QUICK COPY AND REPRODUCTION SERVICES 7339 STENOGRAPHIC SERVICES 7341* WINDOW CLEANING SERVICES 7342 EXTERMINATING AND DISINFECTING SERVICES 7349 CLEANING AND MAINTENANCE 7361 EMPLOYMENT AGENCIES, TEMPORARY HELP SERVICES 7372 COMPUTER PROGRAMMING, INTEGRATED SYSTEMS DESIGN AND DATA PROCESSING SERVICES 7375** INFORMATION RETRIEVAL SERVICES 7379** COMPUTER MAINTENANCE, REPAIR AND SERVICES (NOT ELSEWHERE CLASSIFIED) 7392 MANAGEMENT, CONSULTING, AND PUBLIC RELATIONS SERVICES 7393 DETECTIVE AGENCIES, PROTECTIVE SERVICES, AND SECURITY SERVICES, INCLUDING ARMORED CARS, AND GUARD DOGS 7394 EQUIPMENT RENTAL AND LEASING SERVICES, TOOL RENTAL, FURNITURE RENTAL AND APPLIANCE RENTAL 7395 PHOTOFINISHING LABORATORIES, PHOTO DEVELOPING 7399 BUSINESS SERVICES (NOT ELSEWHERE CLASSIFIED) 7512 CAR RENTAL AGENCIES (NOT ELSEWHERE CLASSIFIED) 7513 TRUCK AND UTILITY TRAILER RENTALS 7519 MOTOR HOME AND RECREATIONAL VEHICLE RENTALS 7523 AUTOMOBILE PARKING LOTS AND GARAGES 7524* EXPRESS PAYMENT SERVICE MERCHANTS —PARKING LOTS REPAIR SERVICES

Page 50 MCC REQUIRED ABBREVIATION MERCHANT TYPE

7531 AUTOMOTIVE BODY REPAIR SHOPS 7534 TIRE RETREADING AND REPAIR SHOPS 7535 AUTOMOTIVE PAINT SHOPS 7538 AUTOMOTIVE SERVICE SHOPS (NON-DEALER) 7542 CAR WASHES 7549 TOWING SERVICES 7622 RADIO, TELEVISION, AND STEREO REPAIR SHOPS 7623 AIR CONDITIONING AND REFRIGERATION REPAIR SHOPS 7629 ELECTRICAL AND SMALL APPLIANCE REPAIR SHOPS 7631 WATCH, CLOCK AND JEWELRY REPAIR 7641 REUPHOLSTERY AND FURNITURE REPAIR, FURNITURE REFINISHING 7692 WELDING 7699 MISCELLANEOUS REPAIR SHOPS AND RELATED SERVICES AMUSEMENT AND ENTERTAINMENT 7829** MOTION PICTURE AND VIDEO TAPE PRODUCTION AND DISTRIBUTION 7832 MOTION PICTURE THEATERS 7833* EXPRESS PAYMENT SERVICE MERCHANTS —MOTION PICTURE THEATERS 7841 VIDEO TAPE RENTAL STORES 7911 DANCE HALLS, STUDIOS AND SCHOOLS 7922 THEATRICAL PRODUCERS (EXCEPT MOTION PICTURES), TICKET AGENCIES 7929 BANDS, ORCHESTRAS, ENTERTAINERS 7932 BILLIARD AND POOL ESTABLISHMENTS 7933 BOWLING ALLEYS 7941 COMMERCIAL SPORTS, PROFESSIONAL SPORTS CLUBS, ATHLETIC FIELDS, SPORTS PROMOTERS 7991 TOURIST ATTRACTIONS AND EXHIBITS 7992 GOLF COURSES —PUBLIC 7993 VIDEO AMUSEMENT GAME SUPPLIES 7994 VIDEO GAME ARCADES/ESTABLISHMENTS 7995 BETTING (INCLUDING LOTTERY TICKETS), CASINO GAMING CHIPS, OFF-TRACK BETTING AND WAGERS 7996 AMUSEMENT PARKS, CIRCUSES, CARNIVALS, FORTUNE TELLERS 7997 MEMBERSHIP CLUBS, (SPORTS, RECREATION, ATHLETIC), COUNTRY CLUBS, PRIVATE GOLF COURSES 7998 AQUARIUMS, SEAQUARIUMS, DOLPHINARIUMS 7999 RECREATION SERVICES, (INCLUDES SWIMMING POOLS, MINIATURE GOLF AND DRIVING RANGES, SKI SLOPES, BOAT RENTALS, AIRCRAFT RENTALS, AND SPORT AND GAMES INSTRUCTION) PROFESSIONAL SERVICES AND MEMBERSHIP ORGANIZATIONS 8011 DOCTORS 8021 DENTISTS, ORTHODONTISTS 8031 OSTEOPATHS

Page 51 MCC REQUIRED ABBREVIATION MERCHANT TYPE

8041 CHIROPRACTORS 8042 OPTOMETRISTS, OPHTHALMOLOGISTS 8043 OPTICIANS 8049 CHIROPODISTS, PODIATRISTS 8050 NURSING AND PERSONAL CARE FACILITIES 8062 HOSPITALS 8071 MEDICAL AND DENTAL LABORATORIES 8099 MEDICAL SERVICES AND HEALTH PRACTITIONERS (NOT ELSEWHERE CLASSIFIED) 8111 LEGAL SERVICES, ATTORNEYS 8211 ELEMENTARY AND SECONDARY SCHOOLS 8220 COLLEGES, UNIVERSITIES, PROFESSIONAL SCHOOLS, AND JUNIOR COLLEGES 8241 CORRESPONDENCE SCHOOLS 8244 BUSINESS AND SECRETARIAL SCHOOLS 8249 VOCATIONAL AND TRADE SCHOOLS 8299 SCHOOLS AND EDUCATIONAL SERVICES (NOT ELSEWHERE CLASSIFIED) 8351 CHILD CARE SERVICES 8398 CHARITABLE AND SOCIAL SERVICE ORGANIZATIONS 8641 CIVIC, SOCIAL, AND FRATERNAL ASSOCIATIONS 8651 POLITICAL ORGANIZATIONS 8661 RELIGIOUS ORGANIZATIONS 8675 AUTOMOBILE ASSOCIATIONS 8699 MEMBERSHIP ORGANIZATIONS (NOT ELSEWHERE CLASSIFIED) 8734** TESTING LABORATORIES (NON-MEDICAL TESTING) 8911 ARCHITECTURAL, ENGINEERING, AND SURVEYING SERVICES 8931 ACCOUNTING, AUDITING, AND BOOKKEEPING SERVICES 8999 PROFESSIONAL SERVICES (NOT ELSEWHERE CLASSIFIED) 9211 COURT COSTS, INCLUDING ALIMONY AND CHILD SUPPORT 9222 FINES 9223 BAIL AND BOND PAYMENTS 9311 TAX PAYMENTS 9399 GOVERNMENT SERVICES (NOT ELSEWHERE CLASSIFIED) 9402 POSTAGE STAMPS 9411* GOVERNMENT LOAN PAYMENTS 9700 AUTOMATED REFERRAL SERVICE 9701 VISA CREDENTIAL SERVICE 9751 U.K. SUPERMARKETS - ELECTRONIC HOT FILE (FOR REGIONAL USE ONLY.) 9752 U.K. PETROL STATIONS - ELECTRONIC HOT FILE (FOR REGIONAL USE ONLY.) 9950 INTRA-COMPANY PURCHASES

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GREAT VALLEY SCHOOL DISTRICT interoffice memo

Date: September 25, 2006 To: ______

From: Dolores D'Amore RE: VISA - Purchasing Card

Please authorize the attached Visa Bill and return to me by October 2, 2006

All receipts must be attached.

Account Numbers (ASN#) must be indicated on the bill.

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