Return to CHAPTER 3: OTHER ADMINISTRATIVE REGULATIONS

SUBSECTION 4.3.12.2
ADMINISTRATIVE PROCEDURES

4.3.12.2.1

Management Responsibilities

Effective Date:

Sept. 1, 1997
 

Each agency shall develop its own internal procedures for using the purchase card. The following internal control procedures shall be in place prior to applying for a purchase card:

4.3.12.2.1.a

Designate a "Purchasing Card Manager" who shall manage the program. Management includes training, maintenance of list of card custodians, and approving managers.

4.3.12.2.1.b

Designate "Approving Managers" who shall implement the program. This may include establishing authorization controls for each cardholder.

4.3.12.2.1.c

Establish a system for responsibility, control, and distribution of purchase cards within the agency.

4.3.12.2.1.d

Design appropriate records to be maintained. Such records shall be available for review by the Office of State Procurement (OSP) as required by WAC 236-48-251. The following information should be maintained at a minimum:
 
  • Number of cards requested.
 
  • Amount of purchases made with the card within a stated period.
 
  • Report of any problems encountered with the use of the purchase cards.
 

An implementation guide is provided to agencies that elect to participate in this program. The implementation guide is an informative tool for agencies to use in developing internal policies and procedures related to purchase cards.

4.3.12.2.2

Roles and Responsibilities

Effective Date:

Sept. 1, 1997

4.3.12.2.2.a

The Purchasing Card Manager, or designee is responsible for the following:
 
  • Managing the purchase card program within the agency;
 
  • Developing agency policies and procedures for using the purchase card;
 
  • Training approving managers and card custodians;
 
  • Reviewing purchase card applications and ordering cards from the purchase card provider;
 
  • Reviewing the purchase card program at least annually to ensure that proper procedures are being followed;
 
  • Designating individuals to have electronic access to purchase card information;
 
  • Establishing card renewal procedures.

4.3.12.2.2.b

The Approving Manager, or designee is responsible for the following:
 
  • Establishing authorization controls for each card custodian. This includes limits on the types of purchases, dollar limit per transaction, billing cycle purchase limit, etc.;
 
  • Establishing procedures for maintaining security of the purchase card;
 
  • Designating card custodians;
 
  • Delegating authority to card custodians to issue cards to authorized agency employees;
 
  • Maintaining a list of authorized card custodians;
 
  • Ensuring timely reconciliation of card custodian statements;
 
  • Reviewing and approving payments;
 
  • Taking appropriate disciplinary measures with card custodians who fraudulently use their purchase card.

4.3.12.2.2.c

The Card Custodian is responsible for the following:
 
  • Using the purchase card in accordance with agency policies and procedures;
 
  • Issuing a purchase card to authorized agency employees;
 
  • Maintaining a purchase card transaction log for all transactions made according to agency procedures.
 
  • Keeping the purchase card in a secure place;
 
  • Reporting lost or stolen cards immediately following agency guidelines;
 
  • Surrendering cards to approving manager upon termination or change of employment;
 
  • Notifying the approving manager promptly of any known or suspected inappropriate use of the purchase card;
 
  • Reconciling monthly card custodian statement to the purchase card transaction log.

Return to CHAPTER 3: OTHER ADMINISTRATIVE REGULATIONS