4036: Purchasing Credit Card Program
The board approves the use of a purchasing card (credit card) program for the purchase of goods and services for and on behalf of the ESU. The board shall determine the type of purchasing card or cards to be used in the program and shall contract with a third-party provider as provided by law.
Authorized Purchases. Authorized users have standing authority to use the purchasing card to charge actual, necessary, and reasonable travel expenses. Otherwise, the purchasing card may only be used to purchase goods and services approved by the board or the administrator or designee.
Unauthorized Purchases. In no event shall the purchasing card be used for personal purchases, purchases that are not ESU related, alcohol purchases, or purchases that are not allowed by law. Such unauthorized use shall result in discipline, up to and including the end of employment. Individuals who make unauthorized purchases shall reimburse the ESU for the expense within ten days of the purchase or the discovery of the unauthorized purchase, whichever occurs first.
Authorized Users. Individuals may be assigned an individual purchasing card by the ESU 4 Administrator. The board may take action at any meeting to authorize additional users or to revoke or suspend user privileges. Such action shall be recorded in the minutes. The ESU shall also maintain a purchasing card in the name of the ESU. ESU employees may purchase ESU related goods and services with the ESU credit card only with authorization from the administrator.
Documentation. Employees seeking reimbursement for a purchasing card purchase shall submit an itemized receipt and a purchasing card receipt to the ESU. The itemized receipt shall include the name of the business, contact information, the date, a description of each item sufficient to give the board reasonable notice of the item purchased, and the price. A non-itemized credit card receipt alone is not sufficient. Designated ESU personnel shall maintain the documentation for at least 10 years or as otherwise required by Schedule 24 – Local Agencies (General Records) maintained by the Nebraska Records Management Division. Employees shall maintain copies of any documentation submitted to the ESU.
Suspension or Termination of Privileges. The board or the administrator (or his or her designee) (1) shall temporarily or permanently suspend the purchasing card privileges of any individual that does not submit an itemized receipt for each purchasing card purchase, and (2) may temporarily or permanently suspend the purchasing card privileges of any individual for any other reason. The individual’s purchasing card account shall be immediately closed and he or she shall return the purchasing card to the administrator or board. Purchases that are not accompanied by the required documentation shall be considered unauthorized, and the individual making the purchase shall reimburse the ESU within 10 days of the purchase or the discovery of the non-itemized purchase, whichever occurs first.
Reward Points or Rebates. Any reward points, rebates, or other benefits received from the third-party purchasing card company are and shall remain the property of the ESU.
Purchase Review Procedures. The administrator, or his or her designee, shall conduct independent reviews of credit card expenses, or a sample thereof, on a monthly basis. Any unlawful or unauthorized expenditure or other discrepancy shall be brought to the attention of the offending employee, if any, and the board. The administrator or his or her designee shall provide the board at each regular meeting with the documentation submitted pursuant to this policy or a summary of that documentation with a description of each item sufficient to give the board reasonable notice of the items purchased. Any unlawful or unauthorized purchase shall be addressed as provided in this policy or as otherwise allowed by law.
Adopted on: December 11, 2014
Revised on: October 10, 2016
Revised on: February 12, 2019
Reviewed on: September 12, 2016