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Purchasing Card

Corporate Purchasing Card Procedure

Policy Code: FN1285

Purpose

This Procedure supports the Federation University Corporate Purchasing Card Policy and provides clear direction on how purchasing cards are obtained, used and managed.

Scope

This procedure applies to Council and staff members of the University using a University using a Corporate Purchasing Card and / or with key responsibilities under the Corporate Purchasing Card Policy.

Definitions

TERM DEFINITION
Accountable Officer Staff member responsible for the operation of the card facility as appointed under the Corporate Purchasing Card Policy.
Account Codes/Cost Centres General ledger codes used to identify accounts.
Cancelled Card Card is notified to NAB as no longer active and can no longer be used.
Cardholder The staff member whose name appears on the University Corporate Purchasing Card.
Card Provider Financial Institution contracted to provide the University Purchasing Card facility.
Certifying Officers Chancellor, Deputy Chancellor, Vice Chancellor and President, Deputy Vice Chancellors, Chief Operating Officer/CFO, Deans, Directors, and Managers with financial delegations and responsibility for reviewing relevant 'Cardholders' transactions and approving payment. The Certifying Officer must be the card holder's authorising supervisor or more senior line manager.
FBT Fringe Benefit Tax.  A tax paid by employers on some cash and non-cash benefits provided to employees as a result of their employment.
Financial Delegate Council or staff member with an approved Financial Delegation in accordance with Section 7 Delegations Band Value Limit Table (DBVLT).
Financial Services HUB Central Purchasing Officer Staff member within the Financial Services Section with responsibility of Central Purchasing Officer for authorised expenditure only.
Gift Card/Voucher A gift card or voucher is a restricted monetary equivalent or scrip that is issued by retailers or banks to be used as an alternative to a non-monetary gift.
Gratuity            A Gratuity is a token offering provided in return for a voluntarily service as a sign of appreciation for providing the service. There must not be any expectation of payment of value by the recipient for the service they provide, at the time of providing the service.
GST Means the Goods and Services Tax. The University is liable for the GST on all purchases over $82.50 Which must have a tax invoice that lists the amount of GST paid.
Official Purposes Purposes in direct connection with or as a direct consequence of the functions and duties undertaken by a Council Member or staff member of the University.
Private Expenses Any expense that is not for Federation University business purposes
Program Administrator Responsible for providing procedural, administrative and systems support for all staff.
Reconcile The processing of a card transaction in Concur (Travel Management & Expense System – TEMS) so that its costing, GST and FBT expenses are coded to the appropriate Account Codes/Cost Centres.
Suspended card Use of the card is suspended by reducing the available balance to $1 until further notice
Tax Invoice An invoice sent by the registered vendor to the purchaser showing the amount of tax payable. It includes the description, quantity, value of goods and services and the tax charged.
Travel & Expense Management System (TEMS) Travel & Expense Management System, which is currently SAP Concur.
Voucher A Voucher is a Gift voucher, food voucher, book voucher, gift card, movie ticket, movie money, entry pass or any similar voucher, ticket or right.

Actions

Eligibility

  1. The card will only be issued to an employee who meets the eligibility criteria as set out in the Corporate Purchasing Card policy.
  2. The applicant and applicant’s nominated expense approver must undertake mandatory compliance training before the corporate card is provided.
  3. Is an ongoing or fixed term staff member whether full-time or part-time and will be issued in line with Section 7 Delegations Value Band Limit Table (DVBLT) monthly credit card limits.
  4. Special permission for a corporate card may be granted to an authorised person at the discretion of the Chief Operating Officer, Chief Financial Officer (COO/CFO).
  5. A cardholder can request an increase in their University credit card monthly or transaction limit by submitting an email financehub@federation.edu.au to the Accountable Officer.  
    • the proposed monthly transaction limit; and
    • details on why the increase is required.
  6. Is required to travel for business purposes on a regular basis both domestically and International.
  7. Can demonstrate an ongoing and regular need to purchase goods or services on behalf of a group or team which is best facilitated using a corporate purchasing card.
  8. Satisfies the corporate card identity requirements (100-point check); and
  9. Accepts the cardholder’s conditions and obligations applied by the University corporate card policy and procedure.
Cardholder Category Transaction Limit Monthly Limit

Chancellor

Vice-Chancellor and President

Deputy Vice-Chancellors Chief Operating Officer/CFO

$10,000 $25,000
Deputy Chancellor PVC, Head of Campus, Dean, Exec Director, Director, Registrar, General Manager $5,000 $15,000
(Delegation Band 8 positions and Academic Level B - E) $2,500 $15,000
(Delegation Band 9 positions and Academic Level A) $1,000 $5,000
Financial Services HUB Central Purchasing Officers $10,000 $25,000

Purpose of Corporate Purchasing Cards

The University provides a purchasing card facility to enable the secure purchase of goods and services in support of legitimate University business.

Purchasing cards are intended to provide an efficient method of purchasing Ad-hoc travel, accommodation and minor expenses or urgent items where no preferred supplier agreement is in place.

Staff issued with a corporate purchasing card are in a position of trust regarding the use of University funds.  Expenditure on a purchasing card must be in accordance with the fundamental requirements set out in the Corporate Purchasing Card Policy.

Application

  1. The applicant must complete the NAB Visa corporate purchasing card cardholder request and a Federation University delegation application and forward to the Corporate Card Administrator via the ServiceNow Finance portal.
  2. This form must be signed by:
    • the applicant;
    • the applicant’s line manager.
  3. Upon receiving the completed documents an assessment is completed based on the eligibility criteria. The eligible applicants must then provide a 100-point ID verification to the Corporate Card program Administrator or other nominated verifying officer. Ineligible applicants are notified along with their line manager of the outcome.
  4. The application is then approved by the Certifying officer and the Corporate Card Administrator will arrange with the bank for the corporate card to be issued (which will usually take between five and seven working days).

Please note the issue of University corporate cards is also subject to approval by the issuing bank.

Collection

Corporate Purchasing Cards are issued to individual staff member on behalf of the University and are not transferable. The liability for transactions rests with the University, however, cardholders issued do so with the understanding they are personally accountable for any expenditure that appears on their card.

The Cardholder must personally collect the card from the Card Administrator. Upon receipt, the Cardholder will receive information regarding the appropriate and inappropriate (Refer Appendix A) use of the card. Cardholders are required to sign the back of the card in the presence of the Card Administrator along with the Cardholder agreement (‘corporate purchasing card Agreement and Acknowledgement by Cardholder ') which lists the Cardholder's obligations. The Card Administrator is to co-sign the forms and provide the Cardholder with a copy for future reference.

Training

Transactions must be acquitted within the timelines set out in this procedure (Appendix B) and include sufficient detail and a valid tax invoices to substantiate each transaction. Anyone involved in the use, acquittal or approval of expenses must undertake training before commencing use or approval of, a University corporate purchasing card.

Cardholders need to familiarise themselves with the following – refer to:

  • Appendix A - Appropriate and Inappropriate Use of the Card
  • Appendix B - The Timelines Set
  • Appendix C - The Escalation Process
  • Appendix D - Processing Expenses with Concur (Cardholder) and Acquittal Review (Approver)

Card Usage

All University corporate credit card holders have the authority to incur expenditure up to the limits on their card for approved official University business only. This means that the Card is to be used for purposes that are in direct connection with, or as a direct consequence of, the Cardholder's functions and duties within the University.

Cardholders in doubt as to the official or unofficial nature of a particular transaction must seek advice from a corporate card administration prior to expenditure being incurred.

Cardholder responsibility:

Cardholders must be responsible for the safe custody of the University corporate purchasing card and the security of purchasing card information. Cardholders must ensure all charges are acquitted prior to ceasing employment with the University. Cardholders must not:

  • Allow another person to use their university corporate purchasing card;
  • Use the University corporate purchasing cards after they have ceased employment with the University and/or;

Cardholders must use the corporate purchasing card in line with the following:

Purchase type Limits
Travel & entertainment expenses In accordance with the Travel Policy & Procedures
Consumables and General purchases In accordance with the Procurement of Goods and Services Policy and Procedure
University Assets and Attractive Items

Goods or services considered an asset (capital over

$10,000 or attractive items) must be purchased via a University Purchase Order

Inappropriate or unapproved use of the card e.g. a personal purchase is not permitted, even if the intention is to acquit the transaction to non-reimbursable/personal expense and repay. The University has an obligation to take appropriate measures to recover, and report, any expenses deemed to be unapproved or inappropriate in accordance to these procedures and under the Fraud and Corruption Control Policy. Refer Appendix C.

If inappropriate use or fraud is suspected the card limit will be reduced to zero and will not be available to use until a full investigation has occurred.

Private use-repayment of University funds –

When corporate purchasing cards are used for private expenses the following process must occur:

  • Card Administrator and Line Manager must be notified immediately;
  • Once transaction is available to acquit it must be coded to non-reimbursable/personal expense;
  • Finance will be prompted to raise an invoice to the cardholder;
  • Cardholder must repay the full amount within 7 days of receiving the invoice.

It is preferable that the cardholder initiates and advises of this occurrence, however it is at the discretion of the approving officer and/or the card administration team to deem transactions private and in breach of policy and procedure.

Failure to take corrective action may result in the University taking measures to recover monies owed via deduction from salary payments or from any payment of leave entitlements upon termination of employment, or any other method of recovery deemed necessary by the University.

Acquittal & Supporting Documentation

Cardholder Responsibility: must comply with the Corporate Purchasing Card Policy and these procedures and should also be familiar with the card acquittal timelines set out in Appendix B around card acquittal.

The Cardholder must

  • Provide an accurate and comprehensive description of expenses incurred. e.g. to and from locations and business relevance for the expense. (Descriptions such as 'goods' or 'consumables' are inadequate);
  • obtain enough supporting documentation in relation to each transaction made using the card to substantiate and properly acquit purchases, including:
    • Original receipt / tax invoice and merchant sales docket, with enough descriptive detail of the purchase. EFTPOS receipts for charges over $82.50 are not an acceptable receipt/tax invoice.
    • Copy of travel diary entries to support travel related expenses in accordance with the Travel Policy requirements for maintaining travel diaries.
  • Promptly follow up discrepancies on the statement and advise the Card Administrator via financehub@federation.edu.au.
  • Ensure acquired goods and services are delivered or provided;
  • follow up to ensure credits on the card are raised where, for example, an item was returned, or not delivered or provided in accordance with original expectations;
  • Ensure the completed monthly statement and supporting documentation has the required descriptions, account codes, GST details and is submitted to the Certifying Officer for approval within 5 working days of the end of the billing cycle;
  • Ensure itemisations are correctly processed to capture FBT applicable and non-applicable charges.
  • If no tax invoice or lost complete the lost receipt declaration form available through Concur (TEMS) system.

If the transaction is returned by the acquittal approver:

  • provide further information or documentation supporting the legitimate use of the University corporate purchasing card in a timely manner to keep within the acquittal timeframes; and/or
  • if requested, acquit the transaction to ‘private’ and follow the process under card usage.

Acquittal Reviewer/Approver Responsibility:

An approver, certifying officer is responsible for becoming familiar with the Corporate Purchasing Card Policy and the timelines set out in Appendix B around card acquittal.

  • Review all acquittals to ensure enough detail is provided, supporting documentation is attached and expenditure complies with Appendix A.
  • Approvals should be completed within 3 days following the cardholder acquittal completion date noting the need for more timely approvals at financial year end (December). Appendix B.
  • If a transaction submitted for approval appears to be in breach of these procedures, refer the transaction back to the cardholder using the expense management system.
  • Do not approve the acquittal of your own expenses, or those of a person to whom you directly report.

*Please note the monthly card bank fee charged on all corporate cards, is allocated to a central account and is not expensed to individual cardholders.

If the expense approver (certifying officer/line manager) is unsure if the expense is appropriate they must seek advice from the card/program administrator via financehub@federation.edu.au.

Disputed Transactions

  1. The cardholder must contact the supplier to verify and resolve any incorrect, duplicate or unidentified transaction.
  2. If the cardholder cannot verify a transaction, they must mark it as disputed in the travel and expense management system and complete the system dispute form to notify the bank.
    • The bank has 90 days to resolve a disputed transaction.
    • When a dispute is resolved and a refund is received, the transaction in the travel and expense management system should be acquitted.
    • If a disputed transaction is substantiated by the bank as having been authorised by the cardholder, a voucher retrieval fee may be charged to the cardholder’s account.

Restrictions on Card Use

Transaction and Card Limits

Standard financial limitations will apply, according to Section 7 DVBLT refer to application & issue section. These limits are subject to restrictions on the types of goods and services for which a cardholder may use the card. Refer to Appendix A - Appropriate and Inappropriate Use of the Card.

Lost or Stolen Corporate Card

Cardholders must report lost or stolen cards to the issuing bank immediately and notify the Card Administrator no later than the next working day. Cards will be cancelled by the issuing bank and a new card will be issued.

Stop any automatic payments linked to the card.

Administration

Reconciliation of the Corporate Purchasing Card

Corporate purchasing card transactions must be acquitted and reconciled within 5 days of the month end cycle. Guidance on how to reconcile corporate purchasing card transactions is available on the Finance travel page.

The cardholder must certify that all charges shown are correct and were incurred for specific business expenditure purposes. For each individual transaction a clear description and accurate coding of what the expense relates to must be provided.

It is the responsibility of the Card Holder to obtain enough supporting documentation from the supplier in relation to each purchase made on their corporate purchasing card. This documentation must evidence that a transaction has been processed on the purchasing card and support the transaction as a valid business-related expense.

The below outlines the course of actions where corporate purchasing card transactions remain unreconciled:

Period outstanding Action to be taken as per this Procedure
30 - 60-day balances Regular warning emails will be sent to the Card Holder and Card Supervisor, advising the corporate purchasing card will be suspended if action is not taken immediately. Contact the corporate card program administrator immediately.
61 + day balances

The corporate purchasing card will be suspended without further warning. A letter will be sent to the Dean/Head of School/Director/Manager or delegate advising of the action taken.

In the absence of exceptional circumstances, expenditure on the corporate purchasing card in the period which has not been reconciled and approved may be treated as private expenditure, meaning that the amount must be repaid, and the use of the card will be treated as a breach of the Corporate Purchasing Card Policy and this Procedure.

Approval of the corporate purchasing card transactions

Certifying Officers must verify that expenditure is in line with the requirements of this Procedure and ensure appropriate tax invoices/receipts/approvals are electronically attached. Staff members cannot approve their own expenditure.

Non-compliance and Suspension /Cancellation of a Corporate Purchasing Card

Failure to use the corporate purchasing card in compliance with Federation University policy and procedures may result in suspension or cancellation of the corporate purchasing card and a possible requirement for repayment by the employee. Non- compliance will be monitored by Finance, with significant cases assessed in accordance with the Escalation Process (refer Appendix C). Any non-compliance suspected of being intentional will be treated in accordance with the Federation University Fraud and Corrupt Control Policy.

Card Holders who resign are responsible for completing the online on boarding staff exit via Servicenow two weeks in advance of their exit date to ensure a timely cancellation of their Federation University Corporate Purchasing Card.

The Program Administrator along with the Accountable Officer in consultation with the relevant parties, may cancel or suspend a Corporate Purchasing Card in the following instances:

  1. They consider there has been a breach of these procedures or any other relevant University policy or procedures;
  2. The cardholder has unacquitted transactions (excluding disputed transactions) over 60 days, and has not provided justification for the delay;
  3. Fraud, or suspected fraud, has been reported;
  4. The card has been inactive for 12 months or more/or the card is being used less than 12 times a year;
  5. The cardholder has resigned or otherwise left the University.
  6. The cardholder has not provided requested documentation to any of: (i) their line manager; (ii) the Corporate Purchasing Card Administrator; or (iii) Internal Audit.
  7. The cardholder assumes duties in another position which no longer warrants use of the card facility.
  8. If a cardholder is on extended leave, secondment or long-term higher duties in another position, i.e. in excess of three months, arrangements should be made with the Card Administrator for temporary return of the card. Where a Cardholder is employed in a different School or Section, it is the cardholder's responsibility to advise their new manager that they are a card holder and seek approval to continue as a Cardholder. The Cardholder must also advise the Card Administrator of the change in employment and / or Corporate purchasing card requirements by completing the online ServiceNow corporate card request.
  9. The cardholder must return a cancelled card to their line manager and cancel any automatic payments linked to it.

A cardholder’s line manager must notify the Corporate Card Administrator and return the corporate card if:

  1. The cardholder resigns or otherwise leaves the University by completing the online on boarding staff exit form;
  2. The cardholder moves to another area of the University; or the card is no longer required.

The Corporate Card Administrator will:

  1. Notify the bank to cancel or suspend the card; and
  2. Advise the cardholder to stop any automatic payments linked to the card.
  3. Destroy the Corporate credit card.

Responsibility

Cardholders will be required to make themselves familiar with the requirements of the Corporate Purchasing Card Procedure and the contents of all the relevant documentation.

The Director, Finance (as the Approval Authority) is responsible for monitoring the implementation, outcomes and scheduled review of this policy and its accompanying procedure/s.

The Manager, Financial Services (as the Policy Sponsor) is responsible for maintaining the content of this policy as delegated by the Approval Authority.

The following key staff members will be appointed and allocated management, administrative and monitoring responsibilities:

Position Role

Chancellor,

Deputy Chancellor,

Vice-Chancellor and President, Deputy Vice-Chancellors, Chief Operating Officer,

Deans,

Directors and Managers

Certifying Officers - accountable for expenditure for their particular cost centre and responsible for reviewing transactions appearing on cardholder statements and approving payment.
Director, Finance Monitoring the effective operation of the policy and procedure. Supporting the outcomes of the escalation process and management of violations.
Associate Director, Financial Operations Accountable Officer - responsible for the approval of cardholder application. In conjunction with the Program administrator is responsible for informing and supporting the escalation process and outcomes. Supporting the Director, Finance.
Manager, Financial Services Program Administrator - responsible for providing procedural, administrative and system support. Meeting audit requirements.  Monitoring expenses as outlined in the required timelines and informing the relevant officers of the escalation process and outcomes. Supporting the Accountable Officer.
Senior Accounts Payable Officer Card Administrator - responsible for day to day Corporate purchasing card administration and supporting the Program Administrator.

Records Management

Title Location Responsible Officer Minimum Retention Period

Application for Corporate purchasing card

Form

Financial Services Card Administrator Financial Services 5 years
NAB Visa Corporate purchasing card Cardholder Request Form National Australia Bank N/A N/A
Corporate purchasing card Agreement and acknowledgment by Cardholder Financial Services Card Administrator Financial Services 5 years
Bank Conditions of Use Issued to Cardholder Card Administrator Financial Services N/A
Corporate purchasing card Activity Statement and supporting documentation. Concur (TEMS) system ITS 5 years

Promulgation

The Corporate Purchasing Card Procedure will be communicated throughout the University via:

  • A FedNews announcement and on the ‘Recently Approved Documents’ page on the University’s Policy Central website.

Implementation

The implementation of the Corporate Purchasing Card Procedure will take place in the following format:

  1. The National Australia Bank will be advised and an extension to facility limits will be applied for.
  2. An Announcement Notice under 'Current News' on the 'FedUni' website and on the 'What's New' page on the 'Policies and Procedures @ FedUni' website to alert the University-wide community of the approved Procedure.
  3. All card holders will be advised by email of the Procedure update.
  4. An information card will be sent to all cardholders.

Appendix A - Appropriate and Inappropriate Use of the Card

The following list provides examples of what is deemed acceptable and unacceptable use of the University corporate credit card.This list is not exhaustive, and cardholders are expected to exercise reasonable judgement on what’s appropriate at the time, particularly whilst travelling on University business.

Cardholders must familiarise themselves with the list of University suppliers and University panel suppliers.  Where a supplier or panel supplier exists, the goods or services should be purchased through these suppliers by raising a purchase order rather than being paid via Corporate Purchasing Card in accordance with the University Procurement of Goods and Services Policy.

Payments to an Independent Contractor must also be processed via Accounts Payable, services cannot be paid using a University Corporate Purchasing Card.

Example Acceptable Unacceptable
General purchases where a current vendor does not exist for the goods or services to be purchased  
Deposits and payment for University events and catering e.g. functions and workshops  
Conference fees (only after approval has been given) - Central HUB credit cards should be used on this occasion  
Travel and entertainment expenses in accordance with the Travel Policy & Procedures  
Costs for obtaining visas (must be purchased via FCM Travel Solutions)  
Fuel costs for hire vehicles hired in accordance with the Travel Policy & Procedures  
Expenses relating to the legitimate entertainment of visitors on University business e.g. a meal at a restaurant (can include staff, students or affiliates, noting that FBT is applicable)  
Approved staff functions and events only where available expenses have been approved by a financial delegate and comply with the Gifts, Benefits, Hospitality, Food and Beverages Policy  
Official and Unofficial charges on a single bill - Cardholders must settle all unofficial expenses prior to charging the balance on the card (for example, personal accommodation or charges that are in addition to business related expenditure such as the costs associated with an accompanying partner or family member(s) must not be paid using a University Corporate purchasing card).

Official charges only

X

Unofficial charges

Gifts - Gifts may be purchased to welcome guests, facilitate the development of business relationships or outcomes. Any gift proffered must be reasonably seen as a gesture or token of goodwill in the circumstances and should be in line with community expectations and standards in terms of cost, scale, modesty and suitability.

*Gifts should not be purchased for staff. Gifts for family or associates may attract FBT. If unsure further advice from the Accountant Taxation Treasury & Insurance is to be undertaken.

X

Staff members

Flowers - The purchase of flowers for staff who are leaving the organisation or are ill, must seek advice and prior approval from their DVC, Dean or Director level or above. These purchases have been capped to a value of $75.00 or below including delivery.

Capped Value < or = $75.00

 

Gift Cards, Vouchers, Movie Money and Entry Passes - The issue and use of a Vouchers should be restricted to students, research participants, focus group members and volunteers. Staff are not to be issued Vouchers.

**All uses of University funds is required to be substantiated, the purchase and issue of a

Voucher as a Gratuity must be substantiated using a Gratuities Register**

Please refer to the Gift Card/Voucher Guidelines for further information

 

X

Staff members

Alcohol purchases with or without a meal   X
Social drinks or coffee at a café with another staff member   X
Fuel costs for use of private vehicles or University owned vehicles (use fuel card)   X
Costs associated with passports e.g. application, renewals and photos – even if required to travel on University business   X
Personal Expenses/Personal items whilst travelling e.g. make up, over the counter medicines, toiletries and clothing   X
Expenses incurred by a partner or family members   X
In house Leisure activities additional to conference costs and optional extras at hotels e.g. spa treatments, hairdressers   X
Payment of fines, penalties, late or “no show” fees   X

Purchases from multi-vendor websites such as eBay

Refer to the Procurement framework web page

By exemption only X
Purchasing goods or services defined as a University Asset   X

Internal payments to the University (e.g. FedUni Living, The HUB)

*Contact the Financial Services HUB Team financehub@federation.edu.auwho can assist with raising an internal funds transfer journal

 

X

Internal Journal*

Donations in any form   X

Private telephone accounts e.g. internet / broadband services, pre-paid phone cards

(Unless stipulated in a staff member's employment agreement).

  X
Cash or cash like transactions (e.g. travellers’ cheques, postal money orders and gift cards) that allow cash withdrawals   X
Splitting of expenses into more than one transaction to ensure that limits are not exceeded   X
Direct debit authorities

Except where business

conditions necessitate

X
Centrally purchased items (e.g. IT equipment computers, telephone etc, software licences, furniture) Please refer to the General Terms of Use Corporate Purchasing Card Policy Specific approval must be obtained by the relevant areas X

Any personal expenses charged to Corporate purchase cards need to be expensed to non-reimbursable/personal expense.

Please refer to the cardholder responsibility and Appendix C Escalation process

Appendix B - Timelines Set

Timelines are set to ensure that expenses are acquitted within a timely manner and are allocated to cost centres in the relevant periods allowing up to date budget figures.

Task Timeline
NAB monthly cycle 21st of month - 20th following month
Cardholders acquittal - all available card transactions in the travel and expense management system (Concur) 25th of each month
Managers approval 28th of each month
Finance Check and Approval - card administrators By the end of current Month
  1. Transactions that are unassigned or not coded by the end of the month will be accrued to the cardholder's default account codes. A reversal journal for posting to the correct accounts will occur in the subsequent month.
  2. Transactions that are submitted for approval but not approved by either the line manager or card administrators by the end of the month will be accrued to the cardholder's default account codes. A reversal journal for posting to the correct accounts will occur in the subsequent month.

Appendix C - The Escalation Process

The Program Administrator along with the Accountable Officer in consultation with the relevant parties, may cancel or suspend a Corporate Card in the following instances:

Issue Informed officers Outcome
30-60-day Balances
  • Cardholder
  • Line Manager
  • CC program administrator
Regular warning emails will be sent to the Card Holder and Card Supervisor, advising the corporate purchasing card will be suspended if action is not taken immediately. Contact the corporate card program administrator immediately.
Non-acquittal or late acquittal of transactions 61 + day balances
  • Line manger notified
  • Certifying Officer
  • CC program administrator
  • Card facility
  • Card Administrator

The corporate purchasing card will be suspended without further warning. A letter will be sent to the Dean/Head of School/Director/Manager or delegate advising of the action taken.

In the absence of exceptional circumstances, expenditure on the corporate purchasing card in the period which has not been reconciled and approved may be treated as private expenditure, meaning that the amount must be repaid, and the use of the card will be treated as a breach of the Corporate Purchasing Card Policy and this Procedure.

 **Card limit reduced to $1until transactions acquitted

Repeated Non-acquittal or late acquittal of transactions. Two warnings and then staff member will be notified card to be cancelled.
  • Line manger notified
  • Certifying Officer
  • CC program administrator
  • Card Administrator
  • Card facility
Card cancelled
Use of corporate card for small value private expenses <$100.00
  • Line manger notified
  • Certifying Officer
  • CC program administrator
Cardholder receives warning. If it occurs again card will be cancelled.
Use of corporate card for large value private expenses >$100.00
  • Line manger notified
  • Certifying Officer
  • CC program administrator
Card is suspended for 3 months. If it occurs again card will be cancelled.
Use of the corporate credit card for inappropriate expenses
  • Line manger notified
  • Certifying Officer
  • CC program administrator
  • Card Administrator
  • Card facility
Card cancelled
Consistent loss of receipts. (Missing receipt affidavit regularly). Three warnings and then staff member will have card suspended 3 months
  • Line manger notified
  • Certifying Officer
  • CC program administrator
Card is suspended for 3 months. If it occurs again card will be cancelled.
Suspected fraud by cardholder
  • Line manger notified
  • Certifying Officer
  • CC program administrator
  • Director, Finance
  • COO/CFO
  • Human Resources

Card limit reduced to $1.

Escalated under the Fraud & Corrupt Conduct policy.

Suspected fraud by lost/stolen card
  • CC program administrator
  • Card Administrator
  • Cardholder
  • Card Facility

Card Cancelled.

Card facility will reissue a new card. Transactions refunded

Appendix D - Processing Expenses with Concur

The following list provides guidance on the checks to be made on transactions by the cardholder and the acquittal approver. NOTE: all items listed below may not be applicable to every transaction.

Also refer to the Finance Travel Page

CARDHOLDER:  
Supporting documentation - tax invoice/receipts
  • Enough detail is provided
  • Compliant tax invoice / receipt
  • Amounts and dates align to transaction
  • GST has been claimed correctly
  • Expense is compliant to these procedures
  • Gratuities register for any vouchers purchased
  • Conference registrations
  • Meeting agendas
Coding of transaction
  • Account codes match the expense
  • Meals and catering expenses are coded correctly
  • Personal or private expenses coded to Non-Reimbursable/personal expense
  • Attendees are populated for meal expenses (FBT)
Entertainment/gifts
  • Names of recipient of gift Fringe Benefits Tax purposes (FBT)
  • Appropriate use of University funds re entertainment/gifts
Travel
  • Domestic or International travel approval
  • Same project code on travel requisition as used in acquittals
  • Accommodation Itemisation
  • Meal expenses correctly coded
  • Travel diary requirements
Personal/Inappropriate or unauthorised use
  • Expenses coded to Non-Reimbursable/personal expense
  • Invoice raised to cardholder (7 days payment due date)
APPROVER:  
Supporting documentation - tax invoice/receipts
  • Sufficient detail is provided
  • Compliant tax invoice / receipt
  • Amounts and dates align to transaction
  • GST has been claimed correctly
  • Expense is compliant to these procedures
Coding of transaction
  • Account codes match the expense
  • Meals and catering expenses are coded correctly
  • Personal or private expenses coded to Non-Reimbursable/personal expense
  • Attendees are populated for meal expenses (FBT)
Entertainment/gifts
  • Names of recipient of gift Fringe Benefits Tax purposes (FBT)
  • Appropriate use of University funds re entertainment/gifts
Travel
  • Domestic or International travel approval
  • Same project code on travel requisition as used in acquittals
  • Meal expenses correctly coded
  • Travel diary requirements are met
Personal/Inappropriate or unauthorised use
  • Expenses coded to Non-Reimbursable/personal expense
  • If misuse or fraud is suspected ensure the escalation process set out in Appendix C is adhered to
Expense Claims
  • Ensure personal staff reimbursement claims do not reflect Corporate purchase card details on receipts