Thomas K Aleman
Professor of Practice – Graduate Accounting Program
Wake Forest University
Farrell Hall, Office 286
1834 Wake Forest Rd.
Winston-Salem, NC 27109
alemantk@wfu.edu
State of Oklahoma Purchase Card Project
originally prepared by the Ey academic resource center
Thomas K Aleman
Professor of Practice – Graduate Accounting Program
Wake Forest University
Farrell Hall, Office 286
1834 Wake Forest Rd.
Winston-Salem, NC 27109
alemantk@wfu.edu
State of Oklahoma Purchase Card Project
originally prepared by the Ey academic resource center
Purchase Card Project
(Modified for Spring 2021)
Introduction
A purchasing card, also known as procurement card or P-Card, is a business credit card issued to authorized employees to make purchases for an organization’s business. If an employee agrees to certain rules, they can use a P-Card to make appropriate business purchases rather than using their own credit card. This allows the employee to avoid spending personal funds and having to file a reimbursement claim.
P-Cards also provide the employee’s organization with greater control because the organization can institute internal controls to limit types of purchases and avoid inefficient and fraudulent transactions, although not all invalid purchases can be prevented. Organizations can also track spending by several dimensions, including purchases made by employees, categories of spend, time periods, vendors, amounts and returns, among others.
The State of Oklahoma authorized P-Card is a Visa Purchasing Card issued by the Bank of America (BAC), corporate liability card. Employees enter transaction detail in a system maintained by BAC. A sample input screen of the P-Card computer system can be found as Attachment A and the bottom of this document.
Project Assignment
You work as a forensic investigator for the State of Oklahoma. You have been tasked with analyzing and reporting on transactions made by employees of Oklahoma State University (OSU). The State has made available relevant files of all P-Card transactions for the entire State of Oklahoma (the State collects all transactions for state and higher education institutions).
The data for this case comes from the Purchase Card (P-Card) Fiscal Year 2019 – 2020 databases and is made available under the Open Database License: http://opendatacommons.org/licenses/odbl/1.0/. Any rights to individual contents of the database are licensed under the Database Contents License: http://opendatacommons.org/licenses/dbcl/1.0/. Do not use the data sets posted on the web. Use the ones posted in Canvas because some of the transactions may have been changed or updated. Also, some data may have been altered, added or deleted to enhance learning objectives and, thus, you should not use the data to infer good or malicious intent by anyone listed in the data set.
The purpose of this case is to help develop your analytical mindset. An analytics mindset is the ability to:
• Ask the right questions
• Extract, transform and load (ETL) relevant data
• Apply appropriate data analytics techniques
• Interpret and share the results with stakeholders
For this case, you will first perform several tasks, which focus on the different parts of developing an analytics mindset. You will also prepare a detailed report of your findings.
Part I –
• Gain an understanding of OSU P-Card guidelines and internal controls. Start generating questions that would evaluate employee compliance with internal controls and guidelines and that would test organizational costs and benefits of using P-Cards.
• Gain an understanding of the data for examination.
• Transform the data and load it into Alteryx.
• Answer specific questions of the P-Card transactions (6 questions)
Part II
• Perform analysis of the P-Card transactions by addressing specific questions. (Project material and requirements will be distributed separately.)
Part III
• Perform additional analysis of the P-Card transactions and prepare an examination report of your findings. (Project material and requirements will be distributed separately.)
Part I
Gain an understanding of P-Card guidelines and internal controls.
This part of the Purchase Card Project focuses on the first bullet point of developing an analytics mindset — Ask the right questions. We strongly emphasize the importance of this principle before any data is analyzed. To apply data analytics correctly, it is critical to understand the business setting and your objectives in using data analytics.
The OSU P-Card guidelines stipulate that “It is the intent of Oklahoma State University (OSU) to use a commercial purchasing card (P-Card) to facilitate the acquisition of lower dollar goods and services needed for conducting official University business.”
Required
• Gain a more in-depth understanding of the P-Card guidelines and objectives by reviewing the P-Card guidelines in the Appendix. As you review the guidelines, consider the following:
• potential risks OSU could face as a result of employees violating the guidelines
• risk controls OSU has implemented
• areas where employees could circumvent the guidelines for their own benefit – and possibly for the benefit of the Universities
• Prepare a list of questions to validate employees are following the P-Card guidelines (write these questions down for yourself). Your questions should be informed by thinking about the risks OSU faces and the internal controls they have implemented. Make sure you focus on questions that can be answered using the data. The questions and answers you prepare and any others you develop during this project should be included in your final report (Part 3), but only if they are important to address (such as identified or suspected issues) or to draw recommendations.
Gain an understanding of the data for examination.
This step emphasizes the second bullet of developing an analytics mindset — Extract, transform and load relevant data (ETL). Before using data for any analysis, it is imperative to understand the data. For this case, you have the following data collections:
•
• FY2018_Full_Year.csv
•
• 12 months of data in separate .txt files. For example, “fiscal-year-2019-july-pcard.txt”
2020
• pcard_public_fy20.csv
Each data file (or group) contains P-Card transactions for one fiscal year (FY2019, for example, runs from July 1, 2018 – June 30, 2019). All data from all files should be combined. The data files generally contain the data fields listed below – note that all data collections may not be the same, including data file types, field naming conventions, and data structure (e.g., punctuation, sorting, date format, field order).
Each year should match the FY2020 field layout, BUT THE ORDER OF YOUR FIELDS DOES NOT MATTER:
Field Descriptions for FY2018 and FY2019 are noted below (in alphabetical order).
• Amount: This is the amount charged to the P-Card, denominated in dollars and cents. Negative amounts indicate a return and refund for the amount spent.
• Business Unit Number: This is a unique identifier for each agency. The number has no meaning other than uniquely identifying each state agency. (
• Cardholder First Name: This is the first name of the person who is responsible for the P-Card. In some instances, only a first name initial is available. Names and initials are not unique. If the full first name is present, keep it as is.
• Cardholder Last Name: This is the last name of the person who is responsible for the P-Card. Last names are not unique.
• Item Description: This is a general description of the nature of the purchase.
• MCC Description: This abbreviation standards for Merchant Category Code. It is a categorization made by the credit card company to group transactions from a merchant into primary categories.
• Merchant Name: This is the name of the company that processed the charge.
• Posted Date: This is the date the transaction was finalized and displayed for the customer. It is also the date by which the fiscal year is measured. The date is accurate to the day, but not at a more refined level (e.g., hour or minute), if available.
• Source Type: This is the source of the payment method. This field is not found in all years. It can remain blank (null) where it is not present.
• Source Year/Month: This is the listed date for each record as identified on the Oklahoma Office of Management & Enterprises Services system, Works. This field not a valid source in lieu of Transaction Date or Posted Date.
• Transaction Date: This is the date the purchase was made. The date is accurate to the day, but not at a more refined level (e.g., hour or minute), if available.
Transform the data and load it into Alteryx.
This task continues to focus on the second bullet point of having an analytical mindset — Extract, transform and load relevant data (ETL process).
With an understanding of the business situation and the data, the next step is to prepare the data for analysis. In practice, preparing data follows the ETL process.
• Extracting data means acquiring data from wherever the data resides (e.g., databases, servers online).
• Transforming the data means preparing the data for analysis. This may entail such things as changing formats, combining data sources, aggregating or disaggregating data to the appropriate level, etc.
• Loading the data means importing the data into whatever tool you will use to analyze it (e.g., database, data visualization software or a statistics program).
For this case, the data was extracted from the State of Oklahoma Management and Enterprise Services system, Works. You can assume that the extracted data is complete and accurate. That is, all transactions that occurred are in the files and each transaction represents what happened (e.g., the computer did not alter transactions). That does not mean every transaction is valid, that there are no mistakes, or there is no fraudulent behavior, etc. It only means that the extraction of information from the government database was complete and accurate.
• The data files provided are not Excel files and they should not be loaded as Excel files. (Excel will generate errors in some fields.) You should load the data directly into Alteryx.
• As you prepare your Alteryx database, here are some important items to note:**
• In FY2020, the State of Oklahoma changed the name of many of the fields previously used. Source/Year was split into two fields, for example.
• One field, Source Type was eliminated in FY2020. This field is no longer useful for this project and can be discarded or not used.
• One new field was introduced in FY2020: AGENCYNAME. You need to use this new field to populate the FY2018 and FY2019 transactions. A complicating factor is that in FY2018 the State of Oklahoma used a designation for Western Okla. State College as “ALTUS” in the Business Unit field whereas in FY2020 it now uses “04100”. Similarly, in FY2018 and FY2019 Seminole State College was previously referred to as “SEMIN” in the Business Unit field. In FY2020 Seminole State College was updated to “62300”. FY2018 and FY2019 records should be updated to use the new codes.
• In FY2018, the State used a designation for Cosmetology Board as “19000” and for Secretary of State it used “62500”. While these two Agencies are no longer part of the P-Card Program, you should keep the records in the database and use the unit name as the AGENCYNAME (and use the code in AGENCYNBR.)
• In FY2018, “52800” was used as a Business Unit code, but that was phased out and no one can recall what business unit the code referred to. As such, it was decided to use “Unknown” as the AGENCYNAME.
• Make the data consistent across time – use the template on page 4 for field labels and formatting (unless you need to modify a given field for your purpose).
• If data is missing for a particular field, leave it blank in your database.
• Employees often key in data in upper and lowercase. As such, convert all data to uppercase to be consistent.
• For the TransactionDate and PostDate, Alteryx uses a YYYY-MM-DD format as a default, but this same format is not required prior to loading data in Alteryx. Having said this, the data needs to be in a date format Alteryx recognizes. Some of the .csv and/or .txt files may have hours and minutes attached to the dates. You should remove the time elements for those records that have time components, if any.
• For all analyses, assume that the combination of first name (or initial) and last name for cardholders each represent a unique person. Unfortunately, some of the agency/business units had their employees input the Unit number in the Last Name field. Leave the names as you find them.
• Assume that each unique Merchant Name represents a unique merchant.
• As a check figure, there are 420,595 records in FY2018; 419,071 in FY2019; and, 394,904 in FY2020.
Deliverable #1 – Answer specific questions of the P-Card transactions:
With the data transformed and loaded into Alteryx, you will now focus on analyzing the data and addressing specific questions.
To begin your analysis, your supervisor has asked that you provide some specific information prior to launching into the examination of the OSU transactions. The questions/items are not limited to OSU, they pertain to the whole combined dataset.
For each question below, list the question followed by a paste of your Browse results (not the Results detail from your workflow) and a picture of your Alteryx workflow in a Word document. (Each question should be its own workflow. Make sure the picture is readable!)
Unless requested otherwise, report your answers using all of the fiscal years (using Post Date). The questions/items are as follows:
• Report the total net amount purchased for each of the fiscal years.
• Report the average number of day’s difference between the Transaction Date and Post Date for each of the fiscal years.
• Report the top 3 vendors (by net amount) and their aggregated net amounts for each fiscal year.
• Report the Cardholder (Last Name, First Name) who purchased the most items (by net amount) for each fiscal year. Show the Cardholder’s aggregate net amount, aggregate gross amount and aggregate returned amounts, if any.
• The Oklahoma P-Card team has tried to reduce the number of cardholders they have each year. To this end, report the count of and Cardholders (Last Name, First Name) who made less than $10.00 in aggregate gross purchases for each fiscal year.
• Similar to the issue in the question above, compare the FY2019 and FY2020 transactions and identify how many cardholders had only one purchase transaction (exclude returns) in both (each) years? Sorted (a to z) by Cardholder name (Last Name, First Name).
Your Assignment deliverable for the above questions is:
• a picture of your Browse Results and your Alteryx workflow. (Each question should be its own workflow. Make sure the picture is readable!)
• Your Alteryx (.YXMD) workflows
Attachment A
Sample Add/Edit Screen
APPENDIX
The full P-Card policy and procedures can be found at:
https://omes.ok.gov/sites/g/files/gmc316/f/PolicyProceduresPCardOBT.pdf
It is 33 pages long. Instead, copied below are the relevant policy sections needed for your investigation. Please note, the policy uses “vendor” and “merchant” interchangeably.
Using the P-Card
The cardholder is the only person authorized to make purchases using his/her card. Loaning a P-Card to another person may result in revocation of the card.
The fact that the cardholder has been issued a card does not imply prior approval of all purchases. The cardholder must follow applicable University policies and procedures and departmental procedures, including any departmental pre-approval procedure.
Many companies provide discounts through their Education Sales Department, so ask for that department.
There should be no up-charge by merchants to use the P-Card except where there are specific contractual arrangements with OSU to do so.
The following procedures should be followed for all purchases made by P-Card:
Decision to Use P-Card for Purchase
When making the decision whether to use the P-Card for a purchase, the cardholder should:
• Review the lists of prohibited and restricted purchases to ensure the purchase is allowable on the P-Card. A list of restricted Merchant Category Codes can be found in the Zip file: BlockedMCCGroup20181031.docx
• Be sure the total amount will not exceed the cardholder’s single transaction and/or cycle limit.
• Give fair treatment to all merchants and determine if the price obtained is reasonable.
Making the Purchase Using a P-Card
There are three main methods of making purchases:
Over the Counter – When making an over the counter purchase, the cardholder should:
• Verify the vendor accepts VISA. If the merchant accepts VISA, provide the P-Card for payment and make certain the merchant understands the purchase is exempt from sales tax. (The cardholder must have a copy of the Oklahoma Tax Commission Sales Tax Exemption Certificate for most merchants to exclude sales tax. This certificate can be downloaded from the Purchasing Department’s website.)
• Verify no sales tax is included in the final purchase total before signing the sales receipt.
• Obtain a receipt at the time of purchase. (This receipt must be maintained as documentation with the cardholder’s Bank Statement.)
Mail, Phone, or Fax – When placing an order by mail, phone, or fax, the cardholder should:
• Provide the merchant with the requested card information.
• Indicate to the sales representative or on the order form that OSU is a tax exempt institution. While OSU is not necessarily exempt from sales tax in other states, some vendors will not tax OSU.
• Provide the merchant with detailed shipping instructions to include your name, department name, phone number, and appropriate campus address.
• Obtain a confirmation number from the merchant and request that a receipt with itemized descriptions and pricing information be sent with the purchase.
• Retain appropriate documentation, including receipt / invoice and packing slip, of the purchase. (The documentation must be maintained with the cardholder’s Bank Statement.)
Internet – When placing internet orders, the cardholder should:
• Use a reputable merchant and ensure purchases are made from a secure site or a site that provides account number encryption.
• If available, use the Educational section of the merchant’s website.
• Complete the necessary order process and provide cardholder information to include the billing address that appears on the cardholder’s bank statement.
• Verify no Oklahoma sales tax is included in the final purchase total before completing the order process.
• Print appropriate screens to include vendor name, date, item description(s), itemized cost, and total cost including shipping and handling.
• Retain appropriate documentation, including receipt / invoice and packing slip, of the purchase. (The documentation must be maintained with the cardholder’s Bank Statement.)
Delivery Address
Items purchased with the P-Card should always be delivered to a University address. Any exception must be approved in advance. If circumstances require goods to be shipped to an address other than a University address, a Request for Exception – Goods/Items to be Shipped to a Non-University Address Form must be completed and approved by the Associate Vice President and Controller. (This form can be found at http://controller.okstate.edu/exceptions-forms-guidelines.) The approved form must be maintained as a part of the purchase documentation and attached to the cardholder’s Bank Statement.
Returns, Damaged Goods, and Credits
Boxes, containers, special packaging, etc. should be retained until you have determined you are going to keep the materials. Some items, such as software or fragile pieces, cannot be returned without the original packaging material.
If the cardholder determines materials purchased with a P-Card need to be returned, the cardholder should:
• Work directly with the merchant.
• Carefully read all instructions enclosed with the order. A phone number and/or instructions for returning the materials are usually included on the receipt and/or packing slip.
• Request a Return Authorization Number from the merchant if required.
• Request a credit receipt for returned items. Some merchants may not provide this receipt unless it is requested.
• Determine if a restocking fee will be charged. If the merchant is responsible for the error or problem, you should not have to pay a restocking fee. If the merchant is not responsible, you may have to pay the restocking fee. A P-Card may be used to pay this fee provided it does not exceed your limits or violate policies.
• Check your monthly Bank Statements to ensure the charge for the returned item(s) is credited properly.
• Retain appropriate documentation of the return and associated credit. (The documentation must be maintained with the cardholder’s Bank Statement.)
Backorders
No charges should be incurred for back orders. Charges may only be applied for material that has been received by the University or shipped from the merchant’s dock.
Card Denied
If the P-Card is denied for any reason, the cardholder should contact Bank of America at the number on the back of the P-Card. Bank of America can provide the cardholder with the reason the card was denied. The cardholder may be asked to provide the name embossed on the card, the address listed on the P-Card application form, or the phone number listed on the P-Card application form. The cardholder can also check the Authorization Log in the Works system to determine the reason for the decline.
Transaction Flow
A typical P-Card transaction consists of the following steps:
• Cardholder follows his/her department’s pre-approval procedure.
• Cardholder makes a purchase from a merchant using the P-Card and obtains an itemized receipt.
• Merchant delivers the goods or service and submits the transaction to the credit card company.
• The bank pays the merchant.
• Cardholder reviews his/her transaction in Works, enters a detailed description and the purpose of the purchase, and signs off electronically on his/her transaction.
• The transaction is routed to the cardholder’s approver. The approver reviews and electronically approves the transaction.
• The transaction is routed to the cardholder’s accountant. The accountant reviews and electronically approves the transaction.
• Bank of America furnishes cardholder with a Bank Statement of purchases at the end of the billing cycle.
• Cardholder reconciles his/her receipts with the Bank Statement and forwards the Bank Statement, receipts, and other required supporting documentation to the cardholder’s accountant.
• Accountant reviews the Bank Statement and all supporting documentation for completeness and compliance, and signs and dates the Bank Statement in a timely manner. Original records shall be maintained in a central location within the department. Within five (5) days of the end of the billing cycle, all transactions are reviewed, approved, and the account numbers and subcodes are updated. At the end of the five (5) day period, University Accounting downloads all transactions into the financial accounting system and makes a single payment to the bank on behalf of all OSU departments.
NOTE: The cardholder, approver, and accountant must be three different people and may only sign off in one role per transaction. Approvers and accountants may not sign off on their own transactions.
Spending Controls
Cardholder Spending Limits
Because OSU, not the individual employee, will pay for purchases made with the P-Card, authorization controls have been added to the P-Card accounts. These limits are imposed at the point of sale when the card is swiped or applied. The available limits on a P-Card include, but are not limited to:
• Credit Limit (dollar amount per month) – shall not exceed $50,000
• Single Transaction Limit (dollar amount per transaction) – shall not exceed $5,000
The single transaction limit includes shipping and handling charges or any applicable allowable transaction fee.
Individual cardholder limits are set by departmental administration and indicated on the P-Card application form. Departments will be required to provide justification for any monthly credit limit over $10,000 for a cardholder. (For student employees, justification will be required for a credit limit over $2,500 and a single transaction limit over $500.)
Merchant Activity Type Limits
OSU prohibits the use of P-Cards for certain types of transactions. Businesses are identified by Merchant Category Codes (MCC), a standard code the credit card industry uses to categorize merchants based on the type of goods or services provided by the merchant. MCC groups are defined for OSU by the Purchasing Department and are used to control whether a cardholder may purchase from a particular type of merchant. If an otherwise allowable P-Card purchase has been denied due to an MCC, contact the P-Card Administrator.
A list of restricted Merchant Category Codes can be found in the Zip file: BlockedMCCGroup20181031.docx
Cardholder Limit Recertification
Cardholder limits will be reviewed annually to determine whether actual usage is consistent with a cardholder’s spending limits.
• If the usage is consistent with the spending limits, there will be no change to the card limits.
• If the usage is not consistent with the spending limits, the P-Card Administrator will recommend an adjustment be made to the card limit(s), or recommend an inactive card be cancelled. If the department does not agree with the recommendation, departmental administration may file an appeal. The appeal must be in writing to the P-Card Administrator and should provide justification for why the card limit(s) should not be adjusted (or why the card should not be cancelled). Any appeal that cannot be resolved at that level will be forwarded to the Chief Procurement Officer for final determination.
Cardholder, Approver, and Accountant Responsibilities
Cardholder Responsibilities
When accepting a P-Card, the cardholder becomes an authorized purchasing agent for the University and has certain responsibilities. These include:
• Protection of the Card – The cardholder must protect the security of the P-Card and the card number. The cardholder is the only person authorized to make purchases using his/her card. If the card information is compromised or if the card has been lost or stolen, the cardholder must contact the card provider and also email the P-Card Administrator.
• Limitations on Merchants – Purchases from friends or family, from a company owned by any University employee, or from companies where the cardholder has a financial interest are prohibited using a P-Card. The cardholder must not accept any gift or gratuity from any merchant when it is offered, or appears to be offered, to influence the cardholder’s decision regarding a P-Card purchase.
• Card Changes – The department is responsible for completing a Change Form if there are changes to card information, i.e. name change, credit limit change, change to the default account number, etc.
• Purchase Limitations – The cardholder accepts the responsibility for ensuring unallowable, prohibited, or restricted items are not purchased.
• Receipt Maintenance – The cardholder must ensure appropriate documentation, including the original invoice/receipt and packing slip, if applicable, is received and maintained for each purchase. The documentation is to be matched with the cardholder’s Bank Statement and forwarded to the cardholder’s accountant for review.
• Transaction Processing – The cardholder is required to complete P-Card training. The cardholder is responsible for timely review of his/her transactions in Works to verify the purchases are legitimate and in compliance with policy and procedures, the required supporting documentation is present, and a description of the purchase and business purpose has been entered in the description field in Works. The cardholder may be required to update account numbers and subcodes. Once the verification process is complete, the cardholder must sign off on the transaction in Works. At the end of each billing cycle (month), the cardholder must reconcile the individual receipts and supporting documentation with his/her Bank Statement to verify the purchases and returns are accurately listed, and forward the Bank Statement and all supporting documentation to his/her accountant.
Prohibited Purchases
Certain types of purchases are prohibited by the State/State statutes. Certain purchases may be allowable if processed on a requisition, but may not be made with a P-Card.
A P-Card may not be used for the following:
• Split Purchases – Split purchasing means dividing or failing to consolidate a known quantity of goods or services for the purpose of evading the P-Card single transaction limit of $5,000 and/or a quotation/bidding requirement. Examples include, but are not limited to: splitting an amount over $5,000 between two (2) or more swipes of the card, splitting the purchase between two (2) or more cardholders, splitting the purchase between two (2) or more vendors, or splitting the purchase between two (2) or more accounts or projects. Split purchasing is a serious violation of both OSU Policies and Procedures and State statutes.
• Regular Monthly Payments > $5,000 per Fiscal Year – Maintenance, lease/rental, and service agreements for office or scientific equipment should be processed on a requisition and a PO issued if the total for the fiscal year is greater than $5,000.
• Sales Tax – The cardholder is responsible for ensuring Oklahoma sales tax is not charged at the time of purchase.
• Cash, Cash Advances, Automated Teller Machine (ATM) Transactions
• Donations / Sponsorships
• Gifts, Gift Cards, Gift Certificates – The purchase of gifts is a violation of State statutes.
• Expenses for food and mileage while in travel status -– Per diem for food expenses and mileage may be claimed on a travel voucher.
• Items that do not Serve a Business Purpose – Includes, but is not limited to, flowers, candy, meals, greeting cards, health care items, etc.
• Personal Purchases – The P-Card may not be used under any circumstances to purchase items for personal use.
• Apple Products (For the Stillwater Campus Only) – Apple products available through the Student Union Bookstore must be purchased through the Bookstore. Please refer to “Guidelines for Purchases of Apple Products” at http://it.okstate.edu/facstaff/computers.php for more information. (For associated data plans, see Restricted Purchases.)
• Trade-in’s – Includes any purchase involving the trade-in of a University asset.
• Conflict of Interest Transactions – A cardholder may not purchase goods or services from themselves or a member of their immediate family or realize personal gain on a purchase transaction. Potential conflicts of interest must be disclosed by the cardholder.
• Any Purchase from a Company Owned by a University Employee – Any purchase from any company owned by any University employee must be bid.
• University Departments and/or Auxiliaries – The campus vendor invoice (CVI) system is to be used for the purchase of goods or services from University sources.
• Gasoline – Gasoline should be purchased from Transportation Services or with the gasoline credit card provided with each University vehicle.
• Mail, Postage – All U.S. mail, including parcel post, certified, and registered mail, should be sent through University Mailing.
• Weapons and/or Ammunition – A requisition must be completed for the purchase of weapons and/or ammunition.
• Moving Expenses – A requisition must be completed for moving expenses for University employees.
• Service and/or Incentive Awards (or Any Items Purchased for an Employee) – Service and/or incentive awards (or any items purchased for an employee) must be processed on a requisition.
• Late Fees
• Insurance – Insurance must be processed on a requisition through Risk and Property Management.
• Purchases for Student Organizations – A tax exempt University P-Card may not be used to make purchases for student organizations. A fiduciary fund P-Card assigned to a student organization must be used.
• Alcohol
• Decorations
• Personal/Individual Memberships – Payment of personal memberships and dues are a violation of State statutes.
• Prepayments or Deposits – Prepayments and deposits are a violation of State statutes. For determination of when subscriptions or registration fees (approved exceptions) may be paid in advance, see the Restricted Purchases section below.
• Salary / Wages and/or Benefits
• Other Purchases not Permitted under OSU Policies and Procedures, Purchasing Policies, and State Statutes
P-Card Violations
Misuse of the P-Card in any manner by a cardholder may result in revocation of the privilege to use the P-Card, disciplinary action, termination of employment, and/or the pursuit of any legal action available to the University.
End of document.