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1.0 Purpose, Exclusions, and Definitions
Purpose
The Montgomery County Public School (MCPS) Purchasing Card Program has been established to
streamline the process for making low dollar purchases that are necessary to MCPS operations.
Exclusions
The following materials and services shall be excluded from the Purchasing Card Program unless
otherwise noted:
Any questions regarding the above should be directed to your supervisor for clarification.
Definitions
Program Administrator:
The Program Administrator serves as the liaison for Cardmembers and as point of contact for American
Express for initial account set-up and ongoing account management.
Approving Official:
The Approving Official is a person in authority who will be responsible for the card activities of a
certain number of subordinate Cardmembers.
Cardmember:
The Cardmember is the employee to whom the card is issued. The card bears the employee's name and
may only be used by the named employee to make authorized purchases for MCPS.
Card-Provider:
American Express issues the purchasing cards.
a) Acknowledges that the Purchasing Card is the property of MCPS and should only be
used for official, business purposes.
b) Accepts responsibilities under the MCPS Purchasing Card Program and agrees to
comply with the requirements set forth in this User Guide by signing the “MCPS
PURCHASING CARD AGREEMENT”.
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c) Does not give the card number to any other individual to place orders with a supplier.
The Purchasing Card is a charge card and must be used in such a manner that insures
the security and safekeeping of the Purchasing Card. The Purchasing Card is non-
transferable. Allowing anyone else to use the card will result in termination of card
privileges. The Cardmember must be the person placing the order with the supplier.
d) Notifies American Express immediately of any lost or stolen purchasing cards
and advises his/her Approving Official and the Program Administrator of the
situation. Notification is required to release MCPS from liability for charges incurred
by someone other than the Cardmember.
e) Advises the supplier at the time of transaction of the following:
1. The shipping address, including the name, and phone number of the person to
whom the material is to be delivered.
2. The MCPS school, division, or department that should be entered at the time of
purchase or ordering.
3. The tax-exempt status of MCPS (i.e., no sales tax).
f) Accounts for the goods received by obtaining a receipt and/or a packing list at the
point of receiving goods and verifies that the materials and/or services received are
what was ordered.
g) Treats returns and credits of goods as separate transactions, that they are not to be
handled as exchanges or combined with other purchases, and DOES NOT ACCEPT
CASH REFUNDS.
h) Reviews statements each month for accuracy and gives statements with logs and
invoices/receipts to the Approving Official to be retained by the Approving Official
for future reference and audit. (Click here to review, MCPS Form 234-21, Purchasing
Card: Cardmember Transaction Log)
i) Notifies an American Express Customer Service representative of any billing
discrepancies posted on the Monthly Reconciliation Statement that cannot be resolved
with the supplier. American Express will place these charges in dispute until they are
resolved.
j) Contacts the Program Administrator (or Assistant Program Administrator) for
assistance in informing suppliers who are not currently Purchasing Card suppliers of
the advantage of accepting the purchasing card from MCPS.
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1.1.3 Program Administrator and Assistant Program Administrator
a) Receives and processes monthly purchasing card billing statement for payment and
input to the MCPS accounting system.
b) Performs post-audits of purchasing card transaction activity to ensure proper
functioning of the Program.
c) Centrally executes payment of the Card-provider's monthly billing statement. The
purchasing card billing system is a single bill/central pay arrangement. Although each
individual Cardmember receives a monthly account statement, payment is centrally
executed by MCPS Accounts Payable. The grand total of all charges to MCPS, with
supporting detail by Cardmember account is paid to American Express within
fourteen (14) days following the close of the billing cycle.
d) Retains monthly billing statements.
1.1.5 Suppliers
a) Mark boxes and other shipping containers with the proper shipping address, the
Cardmember’s name, and telephone number, to facilitate identification.
b) Show detailed information on quantity, description, and price on receipts or packing
lists.
c) Issue paid invoices (as requested by MCPS Department of Transportation and
Division of Maintenance).
d) Segregate individual credit/return transaction. Do not issue cash refunds.
e) Maintain the confidentiality of MCPS Purchasing Card Account numbers and
transaction history to prevent this information from unauthorized use.
f) Should not bill or invoice backorders until shipped.
a) Processes requests for new purchasing card accounts, and changes to or cancellations
of existing accounts in a timely manner.
b) Sends monthly purchasing card account statements directly to the school, division,
department, or office of individual Cardmembers.
c) Resolves billing errors with Cardmembers and/or Suppliers in a timely manner.
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d) Provides a single monthly billing statement to the MCPS Division of Controller, including all
information necessary to apply transaction costs to the MCPS General Ledger code assigned
to each purchasing card account.
e) Provides ongoing customer service through MCPS representatives and American Express
Purchasing Card Account Administrator.
1.2 Procedures
a) The Cardmember (or his/her Approving Official) must ensure that funds are available
to pay for items being purchased. This includes items purchased with a card from the
Independent Activity Fund (IAF).
b) All items purchased over the counter must be immediately available. No back
ordering is allowed.
c) All items purchased by telephone order should be delivered in a single delivery by the
merchant (supplier) within the 30-day billing cycle. The order should not be placed
without this assurance.
d) Whether by phone or over the counter, the Cardmember shall inform the supplier that
the purchase is for MCPS and is tax exempt. If prompted the Cardmember will give
the supplier the number that is listed on the card. (List all the numbers).
e) The Cardmember must verify that the following is prominently marked on the outside
of all boxes or other shipping containers: the shipping address, including the name
and phone number of the person to whom the material is to be delivered, and the
school/division/office/department for which the order had been placed.
f) If someone other than the Cardmember is picking up the order, then the Cardmember
notifies the Supplier who this will be, requests that the Supplier ask for identification,
and that person sign for the order picked up.
g) The Cardmember Transaction Log and the monthly statement shall be used to
document Purchasing Card orders. These logs, with receipts attached, shall be
retained by the Cardmember or his/her Approving Official for at least five (5) fiscal
years. These logs are subject to review by both the internal and external auditors.
(Click here to review, MCPS Form 234-21, Purchasing Card: Cardmember
Transaction Log)
1.2.2 Returns/Credits
a) The Cardmember is responsible for ensuring that returns of material to suppliers are
handled as credits and treated as separate transactions. Returns are not to be handled
as exchanges or combined with other purchases. A separate transaction must be
placed to reorder the correct material.
b) Cash refunds are not allowed under any circumstances!
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b) The Cardmember verifies that the material received is what was ordered and verifies
the accuracy of all receipts and packing lists.
c) The Cardmember updates his/her transaction log indicating delivery/receipts of
materials ordered by the Cardmember.
a) The Cardmember reports the loss/theft of their card (or account number) immediately
to American Express Customer Service at 1-800-492-4920.
b) After American Express has been contacted, the Cardmember must advise his/her
Approving Official and the Program Administrator. Upon notification to American
Express of a lost or stolen card, further use of the card will be blocked. Prompt
notification of lost or stolen cards (or account confidentiality) reduces the MCPS
liability for fraudulent charges.
1.2.6.1 Cancellations
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1.2.8 Monitoring and Auditing Purchasing Card Activities
a) The Procurement Office and the Division of Controller, as well as the Department of
Reporting and Regulatory Accountability, will conduct random audits of Purchasing
Card use. The primary purpose of these audits is to ensure that the Purchasing Card
program procedures are being followed and that:
b) Approving Officials are responsible for retaining all receipts and vouchers for audit
by internal and external auditors.
c) In addition to random audits, monitoring of Purchasing Card use will be made by the
Program Administrator and Assistant Program Administrator through the use of
American Express @Work. @Work allows for online reporting and program
management. The Purchasing Card activity through American Express @Work shall
also be monitored by location by the Approving Officials or their designees. Areas to
be monitored include, but are not limited to:
d) In general, Purchasing Card transactions are subject to review by any or all of the
following:
The Montgomery County Public Schools (MCPS) Purchasing Card (the Card) is issued to you subject to the
following terms and conditions. You must comply with these terms and conditions as part of the terms and
conditions of your employment.
1. I realize that I am entrusted with a valuable tool, a Purchasing Card, and will be making financial
commitments on behalf of Montgomery County Public Schools (MCPS). I understand that MCPS is liable
to American Express for all charges made on the Card.
2. I will strive to obtain the best value for MCPS. I agree to purchase supplies and materials in accordance
with my organizational responsibilities and purchase limits established by the Approving Official designated
to review my purchases.
3. I must use this Card for approved purchases only and must not charge personal items. I am aware of and
understand MCPS Regulations and the MCPS Policy on ethics. MCPS will audit the use of this Card and
report and take appropriate action on any discrepancies. Failure to use the Card for MCPS purposes only
may result in deducting of the total of such unauthorized charges from my payroll check.
4. I must follow the policies and procedures established by MCPS for the use of the Card. Failure to do so
may result in either revocation of my Card use privileges or other disciplinary action.
5. I acknowledge that all purchases must be made in accordance with applicable laws and regulations,
including, but not limited to MCPS Purchasing Card policies and procedures. Persons intentionally making
unauthorized purchases may have their Purchasing Card privileges suspended, or be subject to disciplinary
and/or legal action. This does not apply to lost or stolen card purchases made by others.
6. I have been given a copy of the User Guide for the Card. I am required to read the User Guide and
understand the requirements of the Card's use.
7. If the Card is lost or stolen, I must notify American Express and the MCPS Program Administrator
immediately. Having done so, if my Card or account number is lost or stolen, I am not personally
responsible for any unauthorized charges.
8. I must comply with any changes that MCPS may make to the terms and conditions, and policies and
procedures concerning the use of the Card.
9. I will return the Card immediately upon request or upon termination of my employment (including
retirement). Should there be any organizational change that causes my work location (school, office,
department, or division) to change, I will notify the MCPS Program Administrator and American Express
(see User Guide) immediately.
10. I have attended the MCPS Purchasing Card training and agree to additional training as needed.
As the employee being issued the Card, I have read and agree to the terms and conditions stated above. I certify
that, to the best of my knowledge and belief, all of my statements and assertions are true, correct, complete, and
made in good faith, and subject to MCPS policies, procedures, and all other applicable laws and regulations.
This agreement supersedes any previously signed agreements (as of the date of the signing of this agreement).
Employee ID # :
School/Location Name: