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Purchase Card Policy 06-09-14CITY OF SHOREWOOD RESOLUTION NO. 14 -041 RESOLUTION ESTABLISHING THE PURCHASE CARD POLICY WHEREAS, the City Council authorized staff to join a purchase card program through the National League of Cities operated by PFM; and WHEREAS, the purchasing card use should be covered by a policy governing their use for city purposes only and ensuring timely reporting processes; and WHEREAS, the City Council desires to efficiently purchase city services and supplies; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Shorewood authorizes the attached Purchase Card Policy. ADOPTED BY THE CITY COUNCIL OF THE CITY OF SHORE WOOD this 9th day of June, 2014. Je Panchyshyn, City CIA erby, M yo � ;� � � a � `. i � '�.� �� i Program Card Administration Name: Bruce DeJong 952 -960 -7903 Name: Bill Jovnes 952- 960 -7905 Table of Contents Introduction 3 To Obtain a MasterCard Purchase Card 4 General Information 5 Acceptable MasterCard Purchase Card Purchases 6 Unacceptable MasterCard Purchase Card Purchases 7 Program Restrictions 8 Reconciliation and Payment 9 When Your Records Do Not Agree With Your Monthly Statement 1.0 Lost or Stolen Cards 10 Sales and Use Tax 11 In Summary 11 Purchase Card Glossary 12 Appendix: Cardholder Application Form 13 Acknowledgment of Receipt of the MasterCard Purchase Card 14 Purchase Card Order Log 15 Cardholder Misuse Report 16 Terms of Revocation Form 17 2 Introduction Welcome to the City of Shorewood MasterCard Purchase Program provided by PFM Financial Services LLC ( "PFM") through BMO Harris Bank N.A., M. The Purchase Card is a simplified and cost - effective method of purchasing and remitting payment for approved expenditures. The Purchase Card can be used for retail purchases; i.e. in person or by mail, online, telephone or fax. The Purchase Card is embraced by public and private organizations as a means to create an easy to use process perfectly suited for all dollar purchases. In the continuing effort to improve service to our staff, this is one more opportunity to achieve that goal. The Purchase Card is to be used in accordance with the guidelines established within this manual. You are asked to treat this program with the same sense of responsibility and security you would use with you personal credit cards. All Purchase Cards are issued at the request of City of Shorewood and card usage will be audited and may be rescinded at any time. You are the only person authorized to use your card? This manual provides the guidelines under which you may utilize your Purchase Card. Please read it carefully. Your signature on the Cardholder Authorization Form indicates that you understand the intent of the program and agree to adhere to the guidelines established for the program The Program Card Administrator will receive your Purchase Card approximately 7 -10 business days after submitting your application to PFM. Upon receipt of your card, the Program Card Administrator will schedule you for a Purchase Card training session. Upon successful completion of your training session, you will receive your card. At the training session you will fill out the Acknowledgement Form for receipt of your card. You may then call the Bank activation number (1 -800- 263 -2263) to activate your purchasing card. Please contact Bruce DeJong, Finance Director if you have any questions. Record keeping will be essential to ensure the success of this program. This is not an extraordinary requirement since our standard reimbursement policies require the retention of all receipts. Finally, remember you are spending on behalf of the City of Shorewood each time you use the Purchase Card. To Obtain a (Fill in Name of Entity) MasterCard Purchase Card Please read this manual in its entirety before requesting your MasterCard Purchase Card. The manual will provide you with a variety of information: N How to apply for a Purchase Card What type of purchases can and cannot be made on the Purchase Card vJ What type of merchants will accept the Purchase Card Record maintenance and monthly statement reconciliation Other miscellaneous information Your city must indicate approval by signing the Cardholder Application form before it can be processed. All requests will be processed through Bruce DeJong — 952- 960 -7903. After you have read this manual and understand the outlined procedures, please complete the Cardholder Application Form. You must indicate your City of Shorewood mailing address and e-mail address to receive statements and correspondence related to the program. Read carefully and sign the Cardholder Application Form. Your Authorized Supervisor will also be asked to sign this form. When you receive your Purchase Card, sign the back of the card and call the Bank to activate the card. Always keep the card in a safe place! Then, sign the Acknowledgment Form and return it to Purchasing. Although the card is issued in your name, it is the property of the City of Shorewood and is only to be used for Shorewood purchases as defined in this manual. Purchase cards are renewed automatically and new cards are issued by BMO Harris Bank every 36 to 48 months. You will be assigned a company ID and User ID in the set -up process of accessing BMO dfetails Online report and card management website, this will occur during training with the Program Card Administrator. General Information The Purchase Card may be used at any merchant that accepts MasterCard credit cards The Purchase Card is not to be used for personal purchases. You are responsible for the security of your card and any transactions made against the card. The Purchase Card is issued in your name and it will be assumed that any purchases made against the Purchase Card will have been made by you. Use of the Purchase Card not in accordance with the guidelines established for this program will result in revocation of the card. c You will not be charged an annual fee for your card. BMO Harris Bank will pay merchants within 24 -48 hours of (the merchants') posting of your transaction to MasterCard. Q,' Your department budget is reduced by each transaction and posted in the following month. Original receipts and a copy of the Monthly Card Member Activity Report (printed from BMO details Online Website) should be forwarded to Finance, by the 4th of each month. Acceptable MasterCard Purchase Card Purchases The following information provides examples of purchases that are appropriate for the Purchase Card; O Recurring Expenses, i.e. leases, insurance Utilities O Fuel, maintenance equipment Approved supplies for your program Construction Materials O Conference /Seminar registrations O Travel /Conference expenses Co Bookstores O Hardware Stores O Fed Ex1UPS charges O Other miscellaneous items that apply to your program and budget Unacceptable MasterCard Purchase Card Purchases The following items define where the Purchase Card is not an appropriate choice: O Alcoholic Beverages /tobacco O Lottery Tickets O Cash Advances, or ATMS's O Gift Certificates This list is not intended to be all - inclusive. If you have specific questions, please call your Purchase Card Administrator for assistance. rt Program Restrictions Each MasterCard Purchase Card will be assigned a monthly credit Iimit determined by your supervisor. BMO Harris Bank will only take direction from your authorized program administrator. All requests and limit chances must be approved and made by your program administrator, or BMO Harris Bank will not make those changes. The MasterCard will be accepted for purchases of generally approved City of Shorewood commodities. Businesses and services determined not to offer products commonly accepted for City of Shorewood use have been blocked from accepting the Purchase Card. Limiting the acceptable Merchant Category Codes does this. The Merchant Category Code is a four -digit classification code used in the authorization and settlement systems to identify the type of merchant (commonly known as Standard Industrial Code "SIC ,,). Levels of credit authorization are in place to clearly define the individual purchasing limit controls. We have chosen to define our control limits by levels. Each designated level can have a transaction limit, daily limit, and monthly limit and will be set by the Program Administrator. Transaction Daily Monthiy Level Limit Limit Credit Limit i Reg Employee $L000 $2,000 $5,000 Dept Head $5,000 $5,000 $10,000 Transactions falling outside the assigned level are designed to be declined at the point of sale. If your card is declined by a merchant and you feel the decline should not have occurred, contact Bruce DeJong within 24 hours. Request for transaction, daily and monthly Limit changes are to be made by the Department Director to the Program Card Administrator. Reconciliation and Payment The MasterCard Purchase Card program carries corporate, not individual, liability. A single invoice covering all City of Shorewood purchases will be generated each month. Purchase Cards will be paid each month by Finance. You will not be required to pay your monthly statement using personal funds. The Purchase Card does not impact your personal credit rating in any way. It is required that you retain all original receipts for goods purchased. If you purchase via phone or mail, require the merchant to include a receipt with the goods when the product is shipped to you. If that is not possible, you must obtain a packing slip when the shipment is received to document the purchase. Every cardholder will need to review their statement (at a minimum one time per month and can be reviewed within details Online within 24-48 hours) for all transactions made against their MasterCard Purchase Card during the previous billing cycle. You will be notified by e -mail to review and approve your transactions on the 28th day of the month. You will have 7 days to complete this task. You have the option to change (reclassify) default coding, or to split and reclassify between multiple codes. Original receipts and a copy of your BMO Harris Bank Statement (printed form the website) should be forwarded to the Program Card Administrator each month, by the 4th of the month. The cardholder may keep a transaction log of all receipts and statements. The lo, serves to remind cardholders of transactions and assists in reconciliation of the monthly statements. A periodic audit will be conducted of card activity_ retention of receipts_ reconciled detail and signed monthly statements. Misuse of the MasterCard Purchase Card includes: O Using the Purchase Card for personal purchases O Purchase of unauthorized items O Use of the Purchase Card by someone other than the cardholder O Fraudulent or inaccurate record keeping In the case of misuse, the (fill in) shall document the occurrence on the Cardholder Misuse Report and forward it to the Program Card Administrator immediately for further action. When Your Records Do Not Agree with Your Monthly Statement There may be an occasion when you find items on your transaction log that do not correlate with your retained receipts or monthly cardholder statement. Reconciliation of your monthly statement is very important to determine if you made a particular transaction, the amount of the transaction is correct, or you have a quality or service issue. Your first recourse is to contact the merchant involved to try to resolve the error. If the merchant agrees that an error has been made, your account will be credited. Highlight the transaction in question on your statement as a reminder that the item is still pending resolution. Be sure to check that the credit is received on your next monthly statement. If you are unable to resolve the issue directly with the merchant, contact the customer service department at BMO Harris Bank, 1 -888 -267 -7838. When calling, be sure to have detailed information regarding the dispute. State that you would like to dispute a charge on your Purchase Cad. You are required by law to submit the information in writing to initiate a claims dispute with BMO Harris Bank. The amount of the next monthly statement will be reduced by the amount of the disputed item until the question is resolved. (See Cardholder Dispute Form at the back of the manual.) Any charge you wish to dispute must be identified in writing within 30 days of the statement date to BMO Harris Bails. You are responsible for the transactions identified on your statement. When an audit is conducted on your account, you must be able to produce receipts that a City of Shorewood approved transaction occurred. If an error is discovered you are responsible to show that the error or dispute resolution process has been followed. Lost or Stolen Cards The MasterCard Purchase Card is the property of City of Shorewood and should be secured just as you would secure your personal credit cards. If your card is lost or stolen, contact BMO Harris Bank customer service number (1- 888 - 267 - 7838), immediately then notify the Purchase Card Administrator. When calling customer service, be prepared to provide your social security number. Upon notifying BMO Harris Bank, the card will be deactivated immediately. If the card is reported lost or stolen and is later used, the Merchant will decline it. Prompt action in these circumstances is very important to reduce City of Shorewood possible liability for fraudulent charges. Sales Tax Merchants are usually required by taxing authorities to include sales tax when goods are purchased. The amount is dependent on a variety of factors, including the state and city where you are purchasing the goods. Purchases of items by public or non -profit entities are generally exempt from sales tax. The exemption applies to the public or non - profits, not to the individual. It is the cardholder's responsibility to notify the merchant that City of Shorewood is Tax Exempt since the data strip on the card does not carry such information embedded in it. Our Minnesota state tax exempt number is "8021972" and a copy of the City of Shorewood tax exempt form ST -3 is included in the back of this manual. You will need to make a copy of the form, insert the vendor name, and then date the form prior to issuance (i.e., faxing or mailing). Do not distribute this form to any other employee in the organization. If they need one, they have been provided with a copy. Should you have additional questions, please contact a Bruce DeJong for assistance Summary The City of Shorewood Purchase Card Program is an opportunity to reduce paperwork, expedite the purchasing process at the department level and reduce administrative expenses. Historically, City of Shorewood has used numerous other methods to make purchases. The Purchase Card process will allow us to realize significant savings in administrative processing costs while providing a customer friendly, efficient and effective method to buy goods and services. Exercise goodjudgment and act within your authorized budget when using your card. The Purchase Card is issued in your name and all activity will be assumed to have been incurred by you. We ask you to maintain simple but accurate records and receipts for auditing purposes. The City of Shorewood is working to continually improve the way business is conducted and your feedback is critical to achieving that goal. Your use of a MasterCard Purchase Card for appropriate purchases can help us achieve significant savings by decreasing the amount of checks we process each month. The purchase card is a program in progress to be utilized as another option to make purchases. The program will continue to evolve and transform as it best fits the Shorewood's needs. If you have any questions about the program or need additional information, please contact: 10 Purchase Card Glossary Retail Face to face transaction where cardholder presents the Purchase card to the merchant and the card are physically swiped th oush the terminal. Principal /Department Person authorized to oversee and make decisions Head regarding expenditures. Customer The card user and Principal /Department Supervisor. Vendor /Merchant /Supplier SSmonymous terms, meaning the place where you make the purchase. Program Card Administrator A District emplovee(s) administering the purchase Card program. Bruce DeJong — 952- 960 -7903. Revocation To nullify by withdrawing, recalling or reversing card privileges. Receipt Written acknowledgement that merchandise or service has been received. Invoice An itemized list of goods or services shipped or received with an account of all costs. Statement Summary of all sales in a given period (NOT AN INVOICE) Strategy Operational criteria defining purchasing limit controls which are tied to each individual account. Point of Sale (POS) Terminal A device placed at a vendor/merchant/supplier location which is connected to the bank's system via the telephone lines and is designed to authorize, record, and forward data by electronic means for each sale. Cardholder An individual to whom a Harris Bank MasterCard Purchase Card is issued. Merchant Category Code (MCC) A four -digit classification code used in the authorization and settlement systems to identifv the t}pe of merchant, also commonly known as. Standard Industrial Code (SIC). Reconciliation Check to assure receipts match with monthly statements. 11 CARDHOLDER APPLICATION FORM MasterCard Purchase Card applicants need to acquire authorization from their Department Head to apply for the Purchase Card. APPLICANT INFORMATION: (Please Phone Number Location Applicant's N Applicant's E -Mail address Transaction Limit: Daily Limit: Monthly Limit: Approver Name Approver E -Mail address P1 AUTHORIZING INFORMATION I As the Department Head, I hereby grant the above mentioned Applicant authorization to apply for, and use, the City of Shorewood MasterCard Purchase Card for the account number listed below. I also agree to review and sign the monthly MasterCard Purchase Card statements issued to the above applicant. If the I applicant's employment with the City of Shorewood is terminated, I agree to notify the Program Card Administrator. Department Bead Signature Default BUdeet Account Code 12 ':1 A A! I aelmowledge that, on the date indicated below, I received my Purchase Card. I have previously received a copy of the procedure manual explaining the use and responsibilities of the Purchase Card. I understand that: The Purchase Card is a cost - effective method for the purchase and payment of goods and services for (fill in name of entity) use and is limited to $ per month. The Purchase Card is to be used solely for business purchases; not personal purchases. I am responsible for reconciling monthly statements and maintaining accurate accounting records. Should my employment with (fill in name of entity) terminate, I am responsible for returning the Purchase Card to the Program Card Administrator immediately. Employee Signature Employee Name (Please Print) Date: 13 Please return this form to Bruce Dedona Finance Director (Fill in name of entity) MasterCard Order Log Cardholder Name: Department: Office Location: For The Period: Date Date Ordered Delivered Total $ Amount Description Expense Code 1 2 3 4 ,5 6 7 g I i 9 10 11 12 L3 � 14 15 16 17 18 18 20 Cardholder Signature: Date: 14 Authorizing Signature: Dept/Title: Date: Date: Location: DESCRIPTION OF ACTION TAKEN: RECOMMENDATION: TELEPHONE NUMBER: CARDHOLDER MISUSE REPORT 91 R AINAT r R• 15 TERMS OF REVOCATION FORM As an authorized user of the MasterCard Purchase Card, I understand that I am the only person authorized to make purchases with the Purchase Card issued to me and that such purchases must be in connection with my employment with, for the benefit of, and authorized by City of Shorewood I understand that the following items constitute misuse of the MasterCard Purchase Card and that any misuse will result in the revocation of my privileges to be a MasterCard Purchase Cardholder, and may result in revocation of all departmental andJor divisional Purchase Card privileges. Misuse of the MasterCard Purchase Card includes the following: O Using the MasterCard Purchase Card for personal purchases O Purchase of unauthorized items O Use of the Purchase by someone other than the cardholder O Fraudulent or inaccurate record keeping If the MasterCard Purchase Card is used for personal purchases, for unauthorized items or by someone other than myself, I hereby agree to personally pay either City of Shorewood or the vendor for such purchases and hereby authorize City of Shorewood, if necessary, to withhold from my paycheck any amount necessary to pay these charges. Name of Cardholder (Please Print) Cardholder's Signature NOTE: In addition to the above consequences for misuse of the MasterCard Purchase Card, City of Shorewood retahis the right to take further action. whether in the form of discipl nan action, termination of emplovment. and /or legal Prosecution, in the event of gross nususe or fraud involving City of Shorewood fiords. 16