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Policies & Procedures

The following policies and procedures apply to the use of the Small Purchase Charge Card by all agencies and institutions of the Commonwealth:

Card Limits and Restrictions

Transaction and monthly card limits are set by the Program Administrator based on your purchasing requirements and may not exceed the maximum small purchase limit of $5,000 per charge. A cardholder may not, under any circumstances, authorize a charge in excess of the transaction limit set by the Program Administrator. If a cardholder authorizes a charge in excess of the per transaction limit established for that card, whether by splitting the invoice, encouraging the vendor to circumvent the card company’s denial, or any other means, the card will be revoked for a minimum of 90 days. Repeat offenses will result in permanent revocation.

SPCCs must be used for official Commonwealth of Virginia purchases only. Use of the card for personal items, cash advances, and business travel expenses, with the exception of airline and mass transit tickets, is not permitted.

The SPCC must not be used to circumvent procurement guidelines. Efforts should be made to use State contract vendors who accept the SPCC, where appropriate, in order to maximize administrative cost savings. Web-based purchases are allowed provided the requirements of the Department of General Services’ (DGS) Electronic Commerce Policy are followed.

Cardholders must receive training and sign an employee agreement form prior to obtaining the SPCC. Refer to the Purchasing Card Manual for a detailed explanation of the steps involved in obtaining a SPCC.

Use of the SPCC is disallowed for purchases using the following funds that are not legally available to the University:

  • Equipment Trust Fund (1117)
  • Agency funds (Banner funds beginning with 85xx or 86xx)
  • Foundation funds

Card Security

Authorized use of the SPCC is limited to the person whose name appears on the face of the card. The SPCC must not be loaned to another person. If a cardholder knowingly allows another person to use the card, the named cardholder’s privileges will be revoked for a minimum of 90 days. This does not preclude a cardholder from placing an order with a vendor by telephone or electronically and then sending a representative to claim the items ordered.

The SPCC should be kept in an accessible but secure location. The account number must not be posted or left in a conspicuous place and may not be faxed, emailed or mailed to vendors. If the SPCC is lost or stolen, the cardholder must immediately notify the originating bank for the card (currently Bank of America Visa) by calling the number on the reverse of the card (888-449-2273) and also notify the agency’s Program Administrator, Melva Kishpaugh (X1084). The Commonwealth of Virginia is liable for the use of the purchasing card by authorized users, provided that use is within the single per transaction dollar limit not exceeding $5,000. The Commonwealth does not accept liability for the following:

  • Unauthorized use of the SPCC.
  • Account numbers that are fraudulently used.
  • Purchases made with stolen or lost cards that are beyond the maximum limit of $50 and the maximum length of liability of 24 hours after discovery and reporting of card loss or theft.

Proper use of card

Cardholders should follow these steps to make a purchase using the SPCC:

Identify a vendor that sells the goods and services needed and accepts the SPCC. Preference should be given to State contract vendors and small business vendors whenever possible. Buyer Specialists will provide guidance in selecting vendors upon request.

Place the order through eVA if the vendor is registered. Cardholders may also place orders by phone, in person or online.

Provide the account number and expiration date to the vendor. The account number and spending limit will be verified with the card company. If, for any reason, the card company denies the transaction, do not allow the vendor to circumvent the denial. Contact the Program Administrator for assistance.

Enter the purchase information on the cardholder’s purchasing log. All fields on the SPCC Log Sheet should be filled for each transaction.

Upon delivery, compare the sales receipt or packing slip to the purchasing log. Retain all documentation pertaining to the purchase including receipts, quotes from small business vendors and eVA orders in your purchasing file. If replacement documentation (e.g., receipt) is needed, the vendor must be contacted within 60 days of the purchase.

Returns, Credits, and Disputed Items

If an item needs to be returned for any reason, the cardholder should send the item back to the vendor in the manner agreed upon. Credits for returned items must be applied to the card used to make the original purchase. Store credit is not authorized.

Credits should be listed on the SPCC Log and reconciled against the monthly statement. A credit receipt should be requested from the vendor and should be kept in the purchasing file.

If the cardholder and the vendor cannot resolve an issue, the cardholder should dispute the transaction with the card company. The card company will investigate the dispute and assist with resolution.

Reconciliation of the Charge Card Statement

Cardholders must reconcile purchasing logs and receipts to the monthly charge card statement. The billing cycle ends on or about the 15th of each month. At the end of the cycle, cardholders should login to their accounts IN Works and print a copy of the statement. Charges should be compared to the ongoing SPCC Log sheet and any discrepancies should be resolved. As charges appear on the statement, the charge should be reconciled on the log by checking the box to the left of that entry on the log. The amount in the Total Reconciled Charges field should match the total on the monthly statement.

Cardholders must complete an entry for each purchase on their SPCC Log Sheet. The Log should contain the following information for each purchase:

  • Date
  • Vendor name
  • Small business Vendor used or quote documented, Contract # used, or ‘Exempt’
  • PCO or DO number from eVA or ‘Exempt’
  • Description of the goods
  • FOAPAL codes
  • Amount
Dates of service and itemized descriptions are required for Prepays and items charged to an account code beginning with 72. A reminder will appear in the column labeled Pre Pay Dates/72 Itemized Desc. and this reminder should be replaced with the appropriate information for that charge.

Prepays include, but are not limited to:

71253 – Equipment and Service Contracts
71275 – Equipment and Software Maintenance
71277 – ADP Services, non state
71221 – Memberships and
Dues
71222S – Subscriptions (serial/periodical)
71274 – Software Licenses

Cardholders must print a copy of their completed SPCC Log Sheet and attach all receipts and required documentation to the log. Cardholders must sign the Log sheet and present the entire file to their supervisor/reviewer forreview and approval signature.

Cardholders must submit their completed SPCC Log Sheet by the date on the Log Sheet Due Date field. To submit the log properly, cardholders should click the Submit Log Sheet button on the form to produce an email with a special file attachment, then click Send on that email. If no charges were made during a card cycle and no statement is generated, the cardholder must email logsheet@umw.edu and state that no charges were incurred that month. Do not attempt to submit a blank log sheet.

Cardholders must retain an original, signed copy of the Log Sheet along with the receipts and supporting documentation as a separate purchasing file for each billing cycle. Supporting documentation may include Business Meal forms, Request for Travel forms, Gift Logs, etc. For any charges applied to a Capital project, make a copy of the invoice and Log sheet and send these documents to the Accounts Payable Department for maintenance in the Capital Project folders.

SPCC expenditures appear on departmental budgets as journal entries typically within 45 days of the month being processed.  For example, charges on the July Log sheet would show in August.  The monthly cost distribution has to be prepared and processed for the entire bill to the University.  Failure to turn in one log sheet results in a delay of the entire cost distribution journal entry.