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Document
Evaluation Committee Rules of Conduct
Year Created: 2025
DOCUMENT
POL - Purchasing Card Policies and Procedures 2004
- YEAR CREATED: 2004
- ENTITY TYPE: State
- TYPE OF DOCUMENT: POL - Policies/Procedures
- Policies and Procedures
The document provides guidelines and requirements for documentation and reconcilement in the State Pcard Program. It states that purchasers are required to obtain a detailed receipt or listing of the goods or services purchased, including the vendor name and date of purchase. Receipts that only state "Miscellaneous" or "Merchandise" are not acceptable. The person receiving the goods must sign the receipt and state the date of receipt. If the person receiving the goods is not the cardholder, the cardholder must also acknowledge receipt. If an acceptable receipt is not available, the purchaser must create an itemized list that meets the requirements. Each cardholder is required to maintain a log sheet containing the date, vendor name, item description, and object code for each purchase. Automated procurement card software users with appropriate internal controls are exempt from maintaining manual log sheets if an itemized receipt is available at the time of purchase. Receiving reports for all commodities purchased for the state must be filed with the State Auditor's Office. Examples of acceptable receiving reports include Pcard log sheets, itemized receipts, and packing slips. Cardholders may receive individual statements, and agency card coordinators receive master statements. Statements must be reconciled every month, and all transactions must be reviewed for legitimacy and official state business. Billing errors, disputed items, and carryover transactions must be properly marked on the log sheet. Documentation must be forwarded to the agency's Pcard coordinator for review. The document also mentions the STARS system, which is a sub-system of the State's accounting system that receives data from the bank's transaction processor and helps with data entry and generating invoices. STARS is a component of WVFIMS and is used for ad hoc inquiry and reporting, keeping up with changing requirements.