2.0 | Procedures and Responsibilities

2.1 | Obtaining a P-Card

  • Cardholder Training must be completed to obtain a P-Card. Complete the online training for USU for Cardholders and Delegated Users. Additional cards for other accounts/indexes may be issued if training is current (within the past two years).
  • Work with your department Business Services to complete the online P-Card Application Form in ServiceNow. (Plan on 10 business days after you submit your application before your card is available.)
  • Notification will be sent by the P-Card Administrator when the card arrives and is ready for use or if training needs to be completed in order to pick up the card.

2.2 | Cardholder Responsibilities

  • Ensure all purchases are in line with university policies, follow contract and grant guidelines, as well as U.S. guidelines and stay within budget. Any unauthorized transactions, including those made by delegates, are the responsibility of the cardholder. 
  • Be familiar with allowable transactions.
  • Understand what CAN and CANNOT be purchased with a P-Card.
  • Understand how University Policies impact P-Card use.
  • Understand that all card use is subject to review and audit.
  • Obtain and submit itemized receipts/invoices for EVERY purchase; use the Substitute Receipt form if necessary.
  • Ensure that Utah State Sales Tax is not charged on purchases made within the State of Utah. (If you need a copy of the Sales Tax Exemption Form (TC-721g) please email controllers@usu.edu for a current copy.) The Exempt # is also printed on each P-Card.
  • Each transaction receipt must be manually signed or electronically approved within ServiceNow.
  • Keep the card secure. Do not email, fax, copy, photograph, or electronically duplicate the card. 
  • Check the security of an online website by looking for the "S" on the end of "HTTPS" in the URL and look for the lock icon next to the web address. 
  • Investigate and/or dispute any suspicious charges immediately with the vendor. Contact US Bank to report fraud. Disputes must be reported to US Bank with 60 days of the transaction to ensure resolution. Contact US Bank at 1 (800) 344-5696.
  • Understand that it is not appropriate to use any university business account for personal purchase, even when paid for with personal funds; as per Policy 1221: Procurement Policy; Utah Public Officers' and Employees' Ethics Act (Utah Code 67-16).
  • Understand the requirements for Delegated Users if you choose to have them.
  • Accept responsibility for monitoring the proper use of the P-Card by any Delegated Users.
  • Notify the P-Card Administrator to cancel the P-card if you change departments or end employment with the University. (pcardadmin@usu.edu)
  • Cancelled P-Cards should be destroyed.
  • Understand that misusing a card may result in card suspension or permanent cancellation, as well as possible termination of employment. 

Cardholders must complete the online training: Cardholder Training for USU Cardholders and Delegated Card Users.

If you are a new P-Card user and you are having trouble accessing the training please send your name, A# and preferred e-mail address to pcardadmin@usu.edu

2.3 | P-Card Transaction Reconciliation

P-Card reconciliation will take place in ServiceNow.  Approximately 48 hours after a transaction has occurred, the bank file will be submitted into ServiceNow . These steps must be followed to ensure documentation is attached, reallocations are made for each transaction (if necessary), and the transactions are approved.

When nearing Fiscal Year End all transactions must be approved in an accelerated manner to ensure that all current Fiscal Year transactions are accounted for in the current year. Additional attention to transactions is needed during this time and additional measures may be warranted.

2.3.1 The Receipt Attacher (Level 10) is responsible to:

  1. Notify the cardholder when a transaction is submitted into ServiceNow and no receipt has been turned in.
  2. Attach all itemized receipts and support documentation to the transaction in ServiceNow.
  3. Identify the receipt Classification
    • Membership & Dues
    • Meals & Entertainment
    • Meals & Entertainment with Alcohol (Policy 1223)
    • PO/Work Order
    • Travel - TA# must be referenced
    • Fraud
    • None of the Above
  4. Provide information regarding the transaction such as:
    • Is there an itemized receipt or a Substitute Receipt form?
    • Does the transaction need to route to the cardholder?
    • Complete a description
    • Complete the Reference Number if needed
  5. Complete needed information based on the receipt classification.

2.3.2 The Cardholder (Level 100) is responsible to:

  1. Attach an itemized receipt and all support documentation to the transaction in Service Now, or submit these items to the Receipt Attacher
  2. Either manually sign or electronically approve each receipt,indicating that the charges are correct, authorized by the cardholder, compliant with University Policies, and consistent with departmental budget and grant guidelines.
  3. Ensure any inappropriate purchase is immediately reported to Business Services, arrange for repayment of funds to USU, and receive appropriate retraining as needed.
  4. Provide the Business Purpose for the Transaction

** 2.3.2.a Terminated Cardholder Transactions

When a Cardholder's employment is terminated, and transactions remain in the system:

A. If the transaction is at Level 10:

  • The level 10 should complete the needed information and bypass the Cardholder, making a comment that the cardholder is no longer employed and mark the transactions as a Qualified Approval.
  • The 200 Business Services Level will confirm there is a comment that the Cardholder is no longer employed and that the department accepts the transaction as a legitimate business expense.

B. If the transaction is at Level 100:

  • Notify pcardadmin@usu.edu, and the P-Card Administrator will return the transaction to the level 10 with comments and/or attached documentation.
  • Once the transaction is returned to level 10, please refer to step A.

2.3.3 Business Services (Level 200) is responsible to:

  1. Ensure required support documentation is attached and required information is entered into ServiceNow.
  2. Identify and submit student and employee taxable gifts and awards.
  3. Reallocate from the index default account code if necessary.
  4. Verify that all University Policies are followed and the transaction is within budget.
  5. As directed, ensure inappropriate purchases are reimbursed and cardholders are retrained where needed.
  6. If you question a purchases appropriateness, check "Qualified Approval". When a qualified approval is chosen, the transaction will post to Banner once it is approved but additional steps need to be taken: 
    1. If the transaction requires a reimbursement, payment should be made directly to the department via cash/check. The department then makes the deposit at the Cashiers Office and attaches the deposit receipt to the original transaction in ServiceNow.
    2. Include explanations and documentation for other inappropriate transactions.
  7. Notify the P-Card Office if a cardholder changes departments, is taking a leave of absence or if employment is terminated as the card will need to be cancelled or suspended. 

2.3.4 The Department Approver (Level 300) is responsible to:

  1. Verify that the transaction is an appropriate business expense.
  2. Verify that all required support documentation is attached.
  3. Approve the transaction, or if you question a purchases appropriateness, return the transaction to Level 200 to give a "Qualified Approval". When a qualified approval is chosen, the transaction will post to Banner, but additional steps may need to be taken:
    1. If the transaction requires a reimbursement, payment is made directly to the department via cash/check. The department then makes the deposit at the Cashiers Office and attaches the deposit receipt to the original transaction in ServiceNow.
    2. Include explanations and documentation for other inappropriate transactions.
  4. Be at least one supervisory level above the cardholder.
  5. Address inappropriate transactions with the cardholder.

2.3.5 The Department Head Approver (Level 350) is responsible to:

  1. Verify that the transaction is an appropriate business expense.
  2. Verify that all required support documentation is attached
  3. Approve the transaction, or if you question a purchases appropriateness, return to the Level 200 for a "Qualified Approval".

Currently 'Dues and Membership' and 'Meals and Entertainment with alcohol' transactions are routed to the Level 350. Certain Qualified Approvals may also route to the Level 350 (Department Head).

2.3.6 The Dean/Vice President Approver (Level 400) is responsible to:

  1. Verify that the membership or dues is in accordance with Policy 1224 Membership and Dues.
  2. Verify that the alcohol purchase is in accordance with Policy 1223 Meals and Entertainment.
  3. Approve the transaction, or if you question a purchases appropriateness, return the transaction for a Qualified Approval.

2.4 | Examples of Authorized Purchases

All purchases must follow contract and grant guidelines, as well as U.S. guidelines, and stay within budget.

Regular P-Card

  • Office, lab, and classroom supplies
  • Conference registrations, including seminars and workshops
  • Publications and periodicals (University Business-Related)
  • University Inn (USU Logan Campus) - Must reference TA#
  • University business-related Meals and Entertainment (in accordance with Policy 1223)
  • Employee Gifts and Awards (in accordance with Policy 3311)
  • Registration - Must reference TA# if related to travel
  • Dues and Memberships (in accordance with Policy 1224, 2.6)
  • Tools and equipment
  • Printing both on campus and off campus
    • Off campus Printing if your print job contains a university logo, please contact Public Relations (435-797-1351) for approval (Trademark Licensing Policy 5100)
  • Monthly recurring charges for non-contractual obligations are only authorized if the corresponding receipts/invoices are only authorized if the corresponding receipts/invoices are included in the documentation. 

    It is recommended that the department attach the billing details (what is being purchased at what cost for what term) for non-contractual obligations to the first billing of these services and reference the Document Code (S#) on all future charges.

    Any changes to the billing details should be attached as needed.

    If services began in the past – please attach the billing details to the most current charge and reference the Document Code (S#) on all future charges.

All P-Card (All-Card)

  • Same as regular P-Card, plus authorized business-related travel expenses.
If employees need an individual card to travel with and pay for university related travel expenses, they should work through their department business services to apply for an All-Card. Otherwise, employees may use personal funds or a personal credit card and claim reimbursement on their Travel Reimbursement (TR). 

When traveling, you may choose per diem or actuals to pay for meals. Actuals may be purhased with personal funds or with the All-Card. 

Note, this does not apply to group meals purchased with the All-Card under the Meals and Entertainment policy. The All-Card may be used to purchase group meals or when in a Meals and Entertainment situation. These meals will be considered a provided meal to the travelers and the per diem for that day will be adjusted accordingly. 

A properly completed Travel Authorization (TA) in ServiceNow is required to support all university travel expenses. This requirement also applies to all conference or event registrations that involve travel. The TA number must be referenced on each transaction.

All travel purchases should be processed and approved in ServiceNow within 60 days to avoid taxation to the employee. 

Fueling Procedures for University Vehicles 

Departments should utilize the designated gas cards for fueling university vehicles whenever feasible. In instances where this is not feasible, the use of personal credit cards or the university All-Card is permissible.

For fuel purchases made using alternative payment methods, please provide the following:

  • An itemized receipt 
  • Vehicle plate number
  • Odometer reading at time of fueling
This information should be forwarded to the department for department vehicles for review.  This information will need to be attached to the P-Card transaction and/or the TR.  A copy will also need to be sent to Motor Pool for any Motor Pool vehicle.

By adhering to these established procedures, departments ensure accurate documentation and reimbursement for fuel transactions, thereby facilitating effective vehicle management and financial accountability.


Travel P-Card

  • Only authorized business-related travel expenses to be paid in advance; the TA# must be referenced.
All university travel must be supported by a properly completed Travel Authorization (TA), which is completed and approved in ServiceNow.  Each travel card transaction must have a travel authorization number entered into the reference number box in ServiceNow. 

All travel purchases should be processed and approved in ServiceNow within 60 days to avoid taxation to the employee. 

Hotels
Hotel charges must be for university related travel only.
The traveler will need to present a personal credit card for any incidentals when checking into the hotel. 
When hosting a conference, do not use the travel card to pay for the hotel unless it includes pre-payment of rooms for employees. If a contract is needed, contact Purchasing and Contract Services and submit a requisition through USU EZBuy on the Additional Direct Pay form. Rooms needed for employees may be charged on the Travel P-Card. All other rooms for attendees to the conference need to be submitted on a requisition. 

2.5 | Restrictions

P-Cards may not be used to pay individuals for goods or services through personal mobile payment applications, (i.e. Venmo, Zelle, PayPal, Apple Cash, or similar platforms). All payments to individuals must be processed through approved Payroll or Accounts Payable processes.

Regular P-Card 

  • NO personal purchases
  • NO employee travel expenses (exception: conference registrations)
  • NO personal cell phones or personal cell phone services
  • NO gasoline or diesel fuel for personal vehicles or courtesy cars
  • NO construction or remodeling
  • NO research animals
  • NO radioactive chemicals or isotopes
  • NO purchases of toxins/biological agents (Purchasing & Contract Services Section 49)
  • NO splitting orders to remain under the single transaction limit
  • NO purchase of books or class materials for students (Policy 4201)
  • NO purchasing computers.  If you want to purchase a computer, you must follow the guidelines on USU's Device Management site and speak with your IT professional. Note:  Computer accessories are OK to purchase (keyboard, mouse, hard drive, etc).

All P-Card

  • NO delegated card users
  • NO personal purchases
  • NO personal cell phones or personal cell phone services
  • NO gasoline or diesel fuel for personal vehicles or courtesy cars
  • NO construction or remodeling
  • NO research animals
  • NO radioactive chemicals or isotopes
  • NO purchases of toxins/biological agents (Purchasing & Contract Services Section 49)
  • NO splitting orders to remain under the single transaction limit
  • NO purchase of books or class materials for students (Policy 4201)
  • Fuel Purchases - In addition to other prohibited card purchases, the All-Card prohibits fuel purchases for personal vehicles or courtesy cars, even if they are used for business.  However, fuel purchases for rental vehicles or business use of a university-owned vehicle are allowed. 
  • NO purchasing computers.  If you want to purchase a computer, you must follow the guidelines on USU's Device Management site and speak with your IT professional. Note:  Computer accessories are OK to purchase (keyboard, mouse, hard drive, etc).

Travel P-Card

  • NO purchases except authorized business-related travel expenses to be paid in advance

2.6 | OCC Purchases

When using an OCC # in person or over the phone the OCC# and cardholder name should be verified by both the Service Center and the purchaser.

All OCC transactions are processed daily and uploaded to Banner/Service Now as one file. When a transaction occurs on a closed OCC #, the P-Card office must temporarily re-open the OCC # to allow the large file to load. When a closed OCC # is reopened the cardholder and the level 200 are notified via e-mail. The P-Card office defers to the departments and business services to review the charge and determine if the charge is valid. If the on-campus vendor needs to submit a credit to resolve the issue, the OCC will remain open until the credit is processed. The OCC will then be closed. The actual bank card for off-campus transactions is never re-opened in this process

2.7 | Storing Card Information with Vendors

General Guideline

  • Storing University card information with vendors is not considered a best practice and should be avoided whenever possible.
  • Exceptions may be allowed only when storage is necessary to facilitate recurring payments and when appropriate safeguards are in place.

Risks of Storing Card Information

  • Unauthorized Charges: Vendors may process transactions without the cardholder’s explicit approval.
  • Employee Turnover: If a cardholder leaves the University, stored account information may not be updated or closed, leading to ongoing charges.
  • Data Security: Stored card information increases the potential for misuse or exposure in the event of a vendor security breach.

When Storage May Be Considered

Cardholders may store card information with a vendor only if the following conditions are met:

  1. The vendor provides advance notification before each charge is processed.
  2. The vendor offers a secure, industry-standard payment platform that complies with PCI DSS requirements.
  3. The recurring payment cannot be reasonably managed through other methods.

Cardholder Responsibilities

  • Monitor all charges regularly to ensure accuracy and authorization.
  • Retain documentation of vendor notifications and approvals.
  • Immediately update or cancel stored card information if the cardholder leaves their position or the card is reissued.
  • Report any unauthorized charges to the US Bank and the P-Card Office immediately.

2.8 | Examples of Authorized-Contractual P-Card Purchases

  • University Internet/Data Plans - These transactions require a contract to bind the University. Authorized University signatures are required to avoid personal liability. If the approved contract contains an Authorized University Signature, P-Card payments are allowed; however, a copy of the signature page must be attached. (Does not include a data plan in an individual's name.)
  • Storage rentals - These transactions require a contract to bind the University. Authorized University signatures are required to avoid personal liability. If the approved contract contains an Authorized University Signature, P-Card payments are allowed; however, a copy of the signature page must be attached.
  • When paying for a professional service (independent contractor, performer, honorarium, medical service, attorney or accountant) with a P-Card, if a contract is required; the properly completed and authorized contract must be attached to the P-Card transaction in ServiceNow.

    It is recommended that the department attach the contract details (data plan agreement, storage unit agreement, service agreement, etc.) to the first billing of these services and reference the Document Code (S#) on all future charges.

    Any changes to the contract details should be attached as needed.

     If services began in the past – please attach the billing details to the most current charge and reference the Document Code (S#) on all future charges

2.9 | Reporting Fraud on a P-Card

  • Immediately contact US Bank at 1 (800) 344-5696. This number is printed on the back of every P-Card. 
  • Notify the department's Business Services personnel. 
  • Notify the P-Card Program Administrator e-mail address: pcardadmin@usu.edu

The cardholder must call the issuing bank immediately upon discovering a fraudulent transaction. Help is available 24 hours a day. U.S. Bank Customer Service will review the last transactions on the card to verify authorized transactions and open a fraud case. The card will be immediately cancelled, and a replacement card will be issued. The replacement card will be available for use 3-5 days after the initial fraud notification. For more information regarding Fraud please see: U.S. Bank Corporate Payment Systems Program Administrator Guide pg 20-24. Any pending authorized charges will be reflected on the new card. 

The transaction should be marked as "Fraud" in the Receipt Classification in ServiceNow.  Doing this allows the P-Card Administrator to monitor the transaction for resolution. 

Documentation of the reported incident will be mailed to the cardholder. Please send a copy of all bank correspondence to pcardadmin@usu.edu. This documentation will be attached to the original transaction in ServiceNow. 

Once a credit for the fraudulent transaction is issued by U.S. Bank, the P-Card Administrator will match the charge and the credit and process the transactions. 

If the transaction is found to not actually be fraud, the transaction will be returned to the department for proper approvals in ServiceNow. 

2.10 | Reporting Changes on a P-Card

If you need to make a change on an existing P-Card, please go to https://usu.service-now.com/usu/pcard_change.do and enter the information to be changed. Changes can include:

  • New Index
  • Address Change
  • Name Change
  • Single Transaction Limit
  • Monthly Spending Limit
  • Card Closure
  • Card Suspension
  • Level 10, 200 or 300 Profile change
  • Card Conversion

The request will be sent for appropriate approvals through ServiceNow before changes will be made by the Program Administrator.

Notification of card changes will be sent to the cardholder, level 200. Notification will be sent to levels 10 and 300 as needed.

Suspending a card can be done very easily. If a need arises: such as non-compliance of procedures, a card is misplaced, or if a cardholder is out on long term leave, the card can simply be suspended. This will protect the University from fraud or misuse and the suspension can be lifted easily once the situation has been resolved.

If an employee moves from one department to another the original department P-Card must be cancelled and a new P-Card application should be filled out.

P-Card Program Administrator e-mail address: pcardadmin@usu.edu

2.11 | Lost Cards

All P-Cards are the property of Utah State University. If a card is lost or stolen, please do the following:

  • Immediately notify the P-Card Program Administrator by email, pcardadmin@usu.edu, or by phone (435) 797-1011
  • Immediately contact US Bank at 1 (800) 344-5696. This number is printed on the back of every P-Card

    The cardholder must call the issuing bank immediately upon discovering that the card has been lost or stolen. Help is available 24 hours a day. This is necessary in order to provide information on the last transactions made by the cardholder.

US Bank will block additional use of a lost/stolen cards upon telephone notification. Prompt action in these circumstances can reduce the University’s liability for fraudulent charges.

2.12 | Merchandise Returns and Exchanges

The Cardholder is responsible for contacting the vendor when merchandise is not acceptable (incorrect, damaged, defective, etc.). Be aware that some vendors may assess a restocking fee.

  • Merchandise Returned for Credit: If merchandise is returned for credit, the Cardholder is responsible to obtain a credit receipt from the vendor and keep it as support documentation for the returned purchase. The P-Card should be credited. USU prohibits receiving cash, checks or in-store credit to resolve a credit.
  • Merchandise Exchanged: If merchandise is exchanged, the Cardholder will return the merchandise to the vendor and keep documentation supporting the transaction.

2.13 | Disputes

If the Cardholder disputes a charge, document the dispute and the final resolution so that it can be retained with the disputed transaction.

  • Vendor Resolution: Whenever possible, the Cardholder should try to resolve disputed charges directly with the vendor. Most vendors prefer to resolve the dispute themselves and are willing to provide help. If the vendor agrees that an error has been made, the vendor will process a credit to the P-Card account. Make sure that credits due are posted to the P-Card account.
  • US Bank Resolution: If the dispute cannot be resolved with the vendor, the Cardholder should contact US Bank at 877-887-9260 to complete and turn in a Cardholder Dispute Form. You only have 60 days from the transaction date to dispute a charge with US Bank. 

2.14 | Improper Use of a P-Card

If you have a question regarding whether a P-Card can be used for a certain type of purchase, please contact the P-Card Program Administrator for assistance: pcardadmin@usu.edu or (435)797-1011

The P-Card Program is administered in accordance with policies and procedures established by the Controller's Office and Purchasing Services. The Controller's Office and Purchasing Services are authorized to suspend or cancel P-Card privileges for cardholders considered to be in violation of University and P-Card policies and procedures.

2.15 | Review Process

All P-Card transactions are subject to review by the Controller's Office or Internal Audit Services. They may also be subject to formal audits conducted by Internal Audit Services.