PCard Program

The Accounts Payable department is responsible for monitoring p-card transactions for compliance, not only with ACU policies but also with the IRS. The signed expense reports and their related documentation are audited on a monthly basis and retained in the Accounts Payable office.

The cardholders will have the following responsibilities:

1. Ensure the proper and secure use of the p-card and respect the card as if it were their own.
2. The cardholder may initiate transactions on behalf of others in his/her department; however, the cardholder is responsible for all use of his/her card.
3. Ensure that sufficient budget funds exist for making purchases and only use FOAP numbers the cardholder is authorized for.
4. Know and follow the p-card policy as well as any other applicable university policies.
5. On a monthly basis each cardholder or department responsible individual should complete the following processes:
   1. Reallocate p-card transactions throughout the month to the appropriate FOAPA in Concur Expense
   2. Provide a valid business purpose for each expense
   3.  Upload receipts that correspond with posted p-card transactions in the applicable monthly Concur CBS report
   4.  Submit monthly CBS expense reports in Concur Expense by the 15th day of the month following posted card transactions

Concur CBS P-Card Expense Report User Guide   JP Morgan Card Insurance Memo

Prohibited Purchases

The following purchases are considered prohibited and the funds charged to the university card will need to be reimbursed to ACU through the Cashier’s Office:

• Alcoholic beverages or tobacco products
• Cell phones or cell phone monthly bill payments – see the Cell Phone Policy 
• Personal purchases that are not business related expenses
• Cash as a credit for returned items

The following items should not be purchased with an ACU purchasing card:

• Travel expenses (with the exception of fuel in a university vehicle)
• Fuel in a personal vehicle – If an individual is using their personal vehicle for ACU business, they need to track mileage and turn in a Concur expense report for mileage reimbursement. Mileage reimbursements not only cover fuel costs but also wear and tear on the vehicle. Please see ACU’s Travel & Entertainment Policy.  
• Gift cards, gift certificates, or store credits
• Gifts purchased over 30 days in advance without an intended business purpose
• Certain gifts, awards, prizes, and reception costs – please see ACU’s Gifts, Awards, Prizes, & Receptions Policy when making such purchases
• Cash advances
• Cash as a credit for returned items
• Alcoholic beverages or tobacco products
• Personal purchases including individual memberships. For example: Amazon, Spotify, and Sam’s Club memberships are prohibited.
• Personal utility bills
• Spousal or family expenses unless previous approval from the tax director has been obtained through a Spousal Accompaniment Approval form – see the Travel & Entertainment Policy for more detail
• Cell phones or cell phone monthly bill payments – see the Cell Phone Policy
• Internal ACU purchases such as ACU Billing, ACU Press, ACU Theater tickets, ACU Athletic tickets, ACU dinner tickets, ACU Meal Plans, or CopyCat are prohibited. These purchases should be made using a departmental FOAP.
• Telephone and computer purchases – these items should be purchased through the Information Technology department.
• All travel expenses for employees should be purchased using an employee’s travel card and not with a university purchasing card.
• Other purchases in violation of university policy – see the P-Card Policy and the Employee Handbook for more detail.