University of Saskatchewan

Financial Services Division (FSD)

Guidelines & Procedures

Why Use a PCard?

The PCard is a procurement tool that authorized individuals are encouraged to use for the purchase of goods and Select Services for university business up to a value of $5,000 Canadian (CAD), taxes, shipping, handling, etc. included.

Using a PCard has numerous benefits for the Cardholder and department, such as:

The PCard is a corporate credit card whereby:

The PCard has the following dollar limits in place to manage university risk.  These limits are in Canadian dollars and include taxes, shipping and handling, etc.:

Card Use Guidelines

  1. Each Cardholder is issued a PCard that has a unique number. The card is signed by the Cardholder and is ONLY to be used by that individual.
  2. The PCard is a corporate credit card that must ONLY be used to make authorized university purchases within the university's approved policies and procedures. In addition, if a research fund is designated as the default fund, it is the Financial Manager's responsibility to ensure that the purchases are also in compliance with funding agency guidelines.
  3. Equipment purchased with the PCard will be tracked in the Fixed Asset Module, provided the correct UniFi CFOAPAL account codes have been used.
  4. PCards should be used to purchase goods and/or Select Services under $5,000 unless they are included on the Restricted Purchases list. In addition to regular purchases of goods and/or services, the following are also acceptable:
    • Subscriptions (books and magazines) from Canada and foreign countries.
    • Membership renewals.
    • Conference registrations (excluding optional events).
    • Expenditures charged directly to an Accountable Professional Expense Fund (APEF - as long as purchase falls within APEF Guidelines).
    • Hotel accommodations for non-university individuals (i.e. job candidates, external reviewers).
  5. When ordering goods from outside Canada, fax both the Shipping to Canada Instructions for Credit Card Purchases and the PCard Fax Order Form to the supplier, as well as to our customs broker Thompson Ahern & Co. at 1-866-769-4760. This information is required by the university's customs broker to clear goods crossing the border.
  6. The Cardholder MUST retain the sales receipt and/or credit card transaction slip, packing slips or any other information related to the purchase, and attach them to the approved monthly statement submitted to Payment Services, E80 Admin Building.
  7. It is the responsibility of the Cardholder to initially resolve any disputes with a supplier. If resolution cannot be reached, the Cardholder should fill out the PCard Transaction Dispute Form and forward it to Payment Services.
  8. To manage the PCard properly, the Cardholder should use the following practices:
    • The PCard should be kept in a secure location.
    • Do not lend/share your card (minimizes risk of misuse or lost/stolen cards).
    • The Cardholder should inform Payment Services of any changes in their business address, telephone number, UniFi CFOAPAL, name, or change in employment status including the following:
      • Termination
      • Transfer to another department
      • Retirement
      • Maternity Leave
      • Long Term Disability
    • The Cardholder must return the PCard to Payment Services for immediate cancellation upon transfer from the department or termination of university employment.

Select Services

The only services that can be purchased using a PCard are courier services and vehicle rentals.

Restricted Purchases

The PCard must NOT be used for the following:

1. PERSONAL USE

The PCard is not to be used for personal use such as meals, sending goods via courier, shopping, etc.

2. SPLIT PURCHASES

Split purchases are defined as purchases costing more than $5,000 which are split between multiple transactions to circumvent the $5,000 maximum limit.

Example 1: Attempting to purchase goods or services worth $5,500 by putting $4,000 on your card today and the remaining $1,500 on your card tomorrow.

Example 2: The requirement is for several pieces of the same equipment and they are purchased over a number of days.

Both of the above examples should be requested on a purchase requisition through UniFi, and based on three (3) written quotations. For clarification on split purchases or to request a competitive bid process, please contact Purchasing Services.

3. INAPPROPRIATE PURCHASES

Inappropriate purchases are restricted goods or services that should not be purchased with a PCard. The management of inappropriate purchases is divided into the following groups:

Group 1 - Contact Purchasing Services:

Group 2 - Contact Payment Services:

Procedure Summary

Applying for a PCard

The following is a summary of the steps involved in requesting a PCard:

STEP 1

An individual who wishes to receive a PCard must complete the PCard Application Form, which can be obtained from the Forms section below.

The PCard User Guidelines should be reviewed at this time to ensure that a PCard is the best purchasing tool to use. Generally, the use of a PCard is more efficient for low dollar purchases.

STEP 2

Forward the completed PCard Application Form to Payment Services, E80 Admin Building.

STEP 3

Payment Services will forward the application to the Bank of Montreal (BMO). BMO will issue a PCard in the name of the employee and will forward the PCard to Payment Services within five (5) business days of the request.

STEP 4

The PCard will not be released until the Cardholder attends a mandatory workshop which includes: PCard usage, training on the PCard system (reconciling and printing monthly statements), and signs the Procurement Card Cardholder Agreement. Regularly scheduled workshops are conducted, at which time the PCard will be distributed to the Cardholder.

Note: If for some reason an employee requires more than one (1) PCard (i.e. Chart 1 and Chart 2 activity), a separate PCard Application Form and Procurement Card Cardholder Agreement must be completed for each PCard issued.

STEP 5

You will need to activate your card by calling the number indicated on the white sticker attached to your PCard. As part of the activation process, you will be asked for an Authorization Code. Please note this code will be the last 4 digits of your telephone number as provided on your PCard application.

Ordering

The following section provides various options available for purchasing goods and/or Select Services with a PCard.

  1. Placing an order by PHONE
    1. Inform the supplier that you are ordering on your University of Saskatchewan PCard.
    2. Provide your name as it appears on the card, the PCard number and expiry date.
    3. Give accurate delivery information (should match the address your card was mailed to), including:
      • Contact Name
      • Department
      • Street Address
      • Phone Number
    4. Purchases Made From Outside Canada - When ordering goods from outside Canada, fax the Shipping to Canada Instructions for Credit Card Purchases to the supplier. Fax the PCard Fax Order Form to the supplier and the university customs broker - Thompson, Ahern & Co. Ltd. at 1-866-769-4760 at the time of the purchase. This information is required by the university's customs broker to clear goods crossing the border.
    5. Request that:
      • "Credit Card Purchase" be marked on the outside of the package, and
      • Your contact information be included on all documents including your name, phone number, department name and address, plus the name of the university customs broker - Thompson, Ahern & Co. Ltd.
      • A priced packing slip or a detailed sales receipt be enclosed in the package as supporting documentation for your PCard statement.
  2. Placing an order by FAX
    1. Complete a PCard Fax Order Form.
    2. Purchases Made From Outside Canada - When ordering goods from outside Canada, fax the Shipping to Canada Instructions for Credit Card Purchases to the supplier. Fax the PCard Fax Order Form to the supplier and the university customs broker - Thompson, Ahern & Co. Ltd. at 1-866-769-4760 at the time of the purchase. This information is required by the university's customs broker to clear goods crossing the border.
  3. Purchasing goods or services IN PERSON
    1. Inform the supplier that you are making a purchase for the University of Saskatchewan.
    2. Give the supplier your PCard for processing.
    3. Obtain the credit card transaction slip and detailed sales receipt from the supplier at the time of the purchase as supporting documentation for your PCard statement.
  4. Purchasing goods on the INTERNET
    1. The supplier's website must disclose its protection of privacy policy.
    2. The ordering site must be encrypted or protected by a trusted SSL (Secure Sockets Layer) certificate (i.e. the address window must start with https://) to ensure security of your PCard number and order information.
    3. The supplier's web address must be recorded in the PCard Purchase Log.
    4. If the website is not a trusted site, a security alert will appear (see below). Purchases from these websites are not recommended.

      Security Certificate Alert
    5. Look for a lock Lock  or key Key  on your screen. This indicates the current security mode. When a key appears unbroken, data sent between your browser and the web site is secure; if the key appears broken the data is being sent unencrypted. A lock appears in the lower right-hand status bar during a secure session. No lock is visible during unencrypted sessions.
    6. When possible, print copies of the completed on-line orders/conference registrations to use as supporting documentation for the PCard statement.
    7. Obtain electronic confirmation of the order. You may have to ask the supplier to send an email confirming the order/registration.

Using Contracted Couriers

Procurement of courier services using the university's contracted couriers requires the setup of an account that is directly linked to your PCard.

  1. An account must be setup with each contracted courier you are going to use. Please refer to the FSD eMarket website for Courier Account Information.
  2. Once accounts are set up, you only need to provide your courier account number on the waybill, not your PCard number.
  3. The courier company will issue statements on a periodic basis. You will see the total amount of the statement charged to your PCard. Save the waybills when you receive them to match up to the statement sent out by the courier company. Submit the courier statement with your PCard statement as supporting documentation. The waybills should be filed by the Cardholder.
  4. Record each waybill separately on the PCard Purchase Log in case you need to reallocate the charge to a different CFOAPAL.

Customs, Duty and Taxes

If an order is from out of country, applicable duty and/or taxes will be incurred in one of two ways:

  1. VIA THE UNIVERSITY'S CUSTOMS BROKER
    • All courier shipments requiring customs clearance are forwarded to the university's custom broker, Thompson, Ahern & Co. Ltd.
      Note: Purchases Made From Outside Canada - When ordering goods from outside Canada, fax both the Shipping to Canada Instructions for Credit Card Purchases and the PCard Fax Order Form to the supplier, as well as to our customs broker Thompson Ahern & Co. at 1-866-769-4760. This information is required by the university's customs broker to clear goods crossing the border.  All discrepancies between what was ordered, received and paid must be reported to Purchasing Services. Failure to do so may result in penalties assessed by the Canada Border Services Agency (CBSA).
  2. VIA CANADA POST
    • Canada Post will require a UniFi CFOAPAL before the package is released.

Maintaining a PCard Purchase Log

The Cardholder is strongly advised to keep a PCard Purchase Log. The PCard Purchase Log is very useful for reconciliation of the Cardholder statement, for tracking delivery (including partial shipments) and return of goods, as well as discrepancies in the quoted and charged amount. The following information should be recorded:

Using the PCard Reconciliation System

The PCard Reconciliation System is a web-based application that provides the Cardholder with the ability to preview, verify, split and re-allocate the cost of their purchases on-line.

The following explains how the Cardholder can manage their PCard transactions online using the PCard reconciliation system.

Accessing PCard Information

Step 1: Log in to PAWS

Step 2: Viewing Transactions

Step 3: Editing Transactions (Description, CFOAPAL)

Step 4: Splitting Transaction Amounts

Step 5: Printing a PCard Statement

Step 6: Submitting Your PCard Statement

The Cardholder must attach receipts for all items listed on the PCard statement and sign the statement. The signature on the statement indicates that the charges have been verified and that all expenditures incurred are related to university business.

Every charge and credit transaction made using the PCard must be supported by valid and complete original documentation. Not providing supporting documentation for all transactions is a Cardholder violation. Below is an explanation of what is considered acceptable supporting documentation and an explanation of what information must be included on each piece of documentation.

Acceptable Supporting Documentation:

Acceptable original supporting documentation is defined as:

Information that must be on the Supporting Documentation:

The documentation for every transaction on the PCard statement must include the following information. If this information is not included in the supporting documentation then it must be written directly on the statement by the Cardholder.

Approval:

The PCard statement must be approved by the Financial Manager, Manager, Dean or Department Head (most likely the position that approved your application).  If the signing authority is the person who is the Cardholder, their immediate supervisor must approve the statement. Approval of the PCard statement indicates approval of the appropriateness of the expenditure.  If a statement has a missing signature, it will be returned to the Cardholder.

In no instance is an individual allowed to approve their own PCard statement. The statements with appropriate signatures and receipts provide the documentation supporting the purchases. Financial Services is required to provide this documentation when various audits are conducted by governing bodies, such as:

Submitting Your Statement:

After all original receipts have been attached to the PCard statement and appropriate approvals obtained, forward the statement to Payment Services, E80 Administration Building.

Statements must be sent to Payment Services by the 3rd Friday of the month. Reminder emails are sent out to all Cardholders at the end of the billing period and on the Monday prior to the statement due date.

The sooner the statements are received, the sooner they can be processed and posted to the financial system (UniFi). The system will be locked after the 3rd Friday so that no further accounting changes can be made to your statement. After the cut-off date, any required changes will have to be done by the Cardholder by journal voucher.

Other Important Items

1. Missing Documentation

Any missing documentation is the responsibility of the Cardholder to obtain. If you need to obtain missing documentation:

  1. Contact the supplier to provide a copy of the original document.
  2. If the supplier is unable to provide documentation, contact BMO directly @ 1-800-263-2263 to obtain a copy of the transaction. This request can take up to 45 days to process.
  3. Any other questions please email payment_inquiries@usask.ca
  4. You are required to send in your statement in a timely manner with the remainder of the supporting documentation. You should include an explanation as to why a receipt is missing and that you are following up to obtain a receipt. The receipt should be forwarded to Payment Services as soon as it is received. Please indicate which Cardholder statement and billing period the receipt should be filed with.

2. Journal Vouchers

All reallocations to your PCard Statement of Account must be completed by the 3rd Friday of each month. After that date, the charges will be posted in Unifi at which point the transactions you see in the PCard Reallocation System will be "read only" for that particular period. Failure to reallocate by the deadline will result in all PCard charges being posted to your default fund, account, etc. After posting has occurred, any CFOAPAL corrections must be made by the cardholder using the journal voucher process in UniFi.

3. Requesting Copies of Invoices (prior months' statements)

Send requests to Payment Services, E80 Administration Building - fax 966-8075 or email payment_inquiries@usask.ca.

To assist in locating the invoice, please supply the following information, which is available through FAST:

Example:

Description Doc # Amount Invoice Cheque
(Vendor Name) (Before rebates) Ref #1 Ref #2
Star Phoenix PJ000245 #317.71 PC084691 John Doe

4. Supplier Rejects Card

If the supplier rejects the PCard it will be for one of the following reasons:

  1. The PCard has reached its transaction, daily or monthly limit.
  2. The supplier is not currently a Mastercard Merchant. In this case, the Cardholder should complete a PCard Supplier Referral Form and forward it to Purchasing Services.
  3. The address given does not match the address linked to your card.
  4. The supplier has been purposely excluded from the PCard program, therefore the merchant code has been blocked, such as:
    • ALL AIRLINES
    • FINANCIAL INSTITUTIONS (banks, trust companies, etc)
    • GOVERNMENT PAYMENTS (Fines, tax payments, court costs)
    • INSURANCE COMPANIES

Note: If you require a merchant code to be unblocked, e.g. to ship goods via Air Canada Cargo, please send an email to payment_inquiries@usask.ca requesting the code be unblocked for a specific time frame.

5. Lost or Stolen PCards

If you lose your PCard or it was stolen please follow these steps:

  1. Immediately notify BMO @ 1-800-361-3361 to cancel the PCard. To cancel the PCard you will need to give your name and PCard number (obtain from Payment Services if necessary).
  2. A replacement PCard will be arranged and sent directly to Payment Services. You will be notified when the PCard is available. Normally cards take 4 to 5 business days to be issued, but this can be reduced if there is an urgent situation. You will not be required to attend another training session.

6. Taxes

The PCard Reallocation System uses a combination of data; the location of the supplier and the CFOAPAL string to determine:

When the PCard statements are reviewed by Payment Services, the system generated tax codes are manually adjusted, as required, to deal with the taxation situations that cannot be programmed. This is one of the reasons Payment Services requires that detailed invoices and statements be submitted on time.

7. Customs Compliance

For purchases made from outside Canada - All discrepancies between what was ordered, received and paid must be reported to Purchasing Services. Failure to do so may result in penalties assessed by the Canada Border Services Agency (CBSA).

8. Non-Saskatchewan Provincial Sales Tax (PST)

If an out-of-province supplier is not set up to collect Saskatchewan PST, and the goods are to be used in Saskatchewan, the supplier should be informed that no provincial PST should be charged. Saskatchewan PST will automatically be self-assessed via the tax program in the PCard Reconciliation System.

9. Appropriate Use of Account Codes

It is important to use appropriate account codes. This allows for reporting expenditures in the correct category, determining appropriate taxation, and capturing fixed asset purchases. Please refer to the Account Code Listing in the UniFi/Finance System section of the Financial Services Division web page.

10. Card Information Changes and Terminations

Please complete the PCard Change Request Form if you need to change any of the information pertaining to your PCard such as:

Note: If you are terminating your PCard please remember to cancel your courier account or any other accounts that may be directly linked to your card.

11. Non-university Functions

In situations where money is being collected for a function such as a staff member getting married, retirement party, etc., do not deposit the monies into a U of S fund or use the PCard to pay for the expenditures.

This is not appropriate use of university resources and this type of activity should be kept separate from university business.

12. Consequences of Inappropriate Use of PCard

  1. PERSONAL PURCHASES
    Personal purchases or transactions using the PCard are NOT allowed. It is against university policy to use university funds to purchase items for personal use. Personal purchases could jeopardize the university's tax status, permits and supplier contracts. Additionally, the university is burdened with the administrative cost of processing non-university purchases and reimbursements.
    Action:
    If you accidentally use the PCard for a personal purchase, the university must be reimbursed immediately for the amount of any personal purchase. Please issue a personal cheque made out to the "University of Saskatchewan", and attach it to your PCard statement. 
  2. SPLIT PURCHASES
    Split purchases are defined as purchases costing more than $5,000 which are split into multiple transactions to circumvent the $5,000 maximum limit.
    Action:
    You will receive a warning email from Purchasing Services indicating that the PCard transaction is in violation of the PCard Guidelines. No further action will be taken unless it is a repeat offense. At that time your PCard could be temporarily suspended.
  3. RESTRICTED PURCHASES
    See list of Inappropriate Purchases on page 2 and 3 under Restricted Purchases. These types of purchases are not allowed on the PCard.
    Action:
    You will receive a warning email from Purchasing Services indicating that the PCard transaction is in violation of the PCard Guidelines. No further action will be taken unless it is a repeat offense. At that time your PCard could be temporarily suspended. 
  4. FAILURE TO SUBMIT MONTHLY STATEMENT OR PROVIDE REQUIRED DOCUMENTATION
    Failure to reconcile and forward the monthly Cardholder statement to Payment Services, with all supporting documentation attached, on or before the 3rd Friday of the month.
    Action:
    Payment Services will send a third and final reminder email to those Cardholders who have not submitted their PCard statements on time. A log is kept of the delinquent Cardholders. Anyone who does not submit their statements for 3 consecutive months will have their PCard privileges suspended until all statements have been received.

Cardholder Key Contacts

Contact Purchasing Services (966-6704 or purchasing.services@usask.ca) for the following:

Contact Payment Services (966-4611 or email payment_inquiries@usask.ca) for the following:

Contact the Bank of Montreal (BMO) for the following:

Contact the Supplier for the following:

Forms

VersionsDocument NameHelp
Courier Account Set-up Information  
Procurement Card User Guide (PCard)  
PCard Application Form  
PCard Cardholder Change Request Form  
PCard Fax Order Form  
PCard Purchase Log  
PCard Supplier Referral Form  
PCard Transaction Dispute Form  
Electrical Equipment Certification