Gloucester County, Virginia's Purchase Card (P-Card) Policies and Procedures.

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County of Gloucester
Gloucester County Purchasing Card
Employee Agreement
I, _______________________________, acknowledge receipt of a Gloucester County Purchasing
Card. As a Cardholder, I agree to comply with the following terms and conditions regarding my
use of the Card.
1. I understand that I am being entrusted with a valuable purchasing tool and will be making
financial commitments on behalf of my department and will strive to obtain the best value
for the County/Schools.
2. I understand that my agency is liable to the sponsoring financial institution for all authorized
charges made on the Card.
3. I agree to use this Card for approved purchases only and agree not to charge personal
purchases. I understand that my department will review the use of this Card and the related
management reports and take appropriate action on any discrepancies.
4. I have received a copy of and will follow the established Policies and Procedures for the use
of the Card. Failure to do so may result in either revocation of my privileges or other
disciplinary actions, including termination of employment.
5. I agree to return the Card immediately upon request or upon termination of employment
(including retirement). Upon my transfer to another organizational unit within the
County/Schools or change in my duties that does not require the use of a charge card, I also
agree to return my Card and arrange for a new one, if appropriate.
6. If the Card is lost or stolen, I agree to notify the Program Administrator and sponsoring
financial institution immediately.
________________________________ _________________________________
Employee’s Signature Date
________________________________ _________________________________
Supervisor's Signature Date
________________________________ _________________________________
Program Administrator's Signature Date

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Gloucester County Purchasing Card Policy and Procedures
Table of Contents
Purchasing Card Employee Agreement 1
Table of Contents 2
Definitions 3
Introduction 4
Policy 4
GCPC Authority 4-5
Delegation of Purchasing Authority 5
Program Administrator or Designee’s Responsibilities 5
Program Administrator’s Procedures for New Card Issuance 6
Cardholder’s Responsibilities – Without Delegate 6-7
Cardholder’s Procedures – Without Delegate 7-8
Cardholder’s Responsibilities – With Delegate 9
Cardholder Procedures – With Delegate 9-10-11
Supervisor’s Responsibilities 11
Supervisor’s Procedures 11-12
Finance Department Responsibilities 12
Card Abuse 12
Mandatory Revocation Periods 12-13

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Gloucester County Purchasing Card Policy and Procedures Definitions
Cardholder – A Gloucester County/ Schools employee entrusted with a Gloucester County Purchase Card and
authorized to initiate small purchases of goods and services within established transaction levels.
Cardholder’s Delegate – A representative of the Cardholder tasked with the administration and approval of the
Cardholder’s purchase card account.
Charge Codes – Gloucester County/Gloucester County Schools accounting codes.
Employee Agreement Form – A document denoting the Cardholder’s acceptance and agreement to the Terms
and Conditions for using the Gloucester County Purchasing Card.
Financial Institution – The contractual entity that Gloucester County has an Agreement with for providing and
administering a charge card system.
GCPC – Gloucester County Purchasing Card.
Ghost Card – A GCPC issued in the name of the vendor that holds a multi-term contract for providing
goods and/or services to the County and/or Schools. The transaction level is established by the Purchasing
Agent. Examples of such vendors include suppliers of food, milk, repair services, etc.
Monthly Statement – A document received by mail for each Cardholder on a monthly basis that includes a
listing of the purchasing activity.
On-Line System – The automated system provided by the financial institution that administers the purchasing
card program.
Program Administrator – The Administrative Coordinator of the Central Purchasing Department or Designee.
Purchase Card – The Gloucester County Purchasing Card (GCPC).
Purchasing Agent– The Head of the Gloucester County Purchasing Department which is responsible for the
overall administration of the GCPC.
Rebate – Annual cash rebate earned by the County and Schools for use of the GCPS. Calculated on a
percentage of total charges in the term.
Receipts – Original documentation received from a vendor that confirms a particular purchase using the GCPC.
At a minimum, this will include the vendor’s name, quantity, cost and date received. Receipts are to be signed
by the Cardholder verifying their acceptance.
Supervisor – The Cardholder or Delegate’s approver of GCPC transactions.
Single Quote Limit - $2,000 per transaction with a monthly total of $15,000, unless limited by the Supervisor.
Tax Exempt Status – All purchases made with the GCPC should be exempt from sales tax for the
County/Schools. This does not include meals, transportation or lodging taxes.
Transaction Report – A document printed from the financial institution’s on-line system that denotes all
purchasing activity for a specific period, description of items purchased and assigned charge codes

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Gloucester County Purchasing Card Policy and Procedures
INTRODUCTION
Gloucester County Purchasing Cards, (“GCPC”) offer the County of Gloucester/Gloucester
County Schools (County/Schools) the opportunity to streamline procedures for procuring small dollar
goods and services and may lead to accounting efficiencies. The County/Schools must maintain strict
internal controls governing the use of cards to ensure compliance with relevant accounting and
procurement policies and procedures. The Purchasing Card should be viewed at all times as an
efficient means of payment, not a substitute for proper procurement procedures.
Purchasing Card services are obtained through participation in an existing financial services contract
between the County of Gloucester and a financial institution.
POLICY
The County of Gloucester/Gloucester County Schools may use the GCPC for small purchases of goods
and services with single quotes that do not exceed a maximum of $2,000 per transaction. If authorized
by the Purchasing Agent, the per transaction level may be individually increased to pay for goods and
services secured through purchase orders. Additionally, the GCPC may also be established in the name
of individual vendors that have multi-term contracts and used for payments. Such cards are referred to
as ‘ghost cards’ that have increased transaction levels established by the Purchasing Agent. Use of
such cards greatly enhances the annual cash rebates to the County. The transaction limit of a
Cardholder’s GCPC may be lower than the maximum transaction amount depending on the discretion
of the Cardholder’s Supervisor. All purchases must be in compliance with all Gloucester County
purchasing regulations, the Gloucester County Purchasing Ordinance and the Virginia Public
Procurement Act.
The GCPC shall not be used for any of the following transactions:
• Personal charges for any circumstance
• Receipt of cash or cash advances
• Purchase of pre-paid cards, gift cards, gift certificates or discount cards
• Purchase of alcohol or alcoholic beverages
• A single purchase transaction amount that exceeds $2,000, or the Cardholder’s established
limit (unless approved by Supervisor and Purchasing, in accordance with Purchasing Policies)
All reasonable efforts should occur to ensure:
• A purchase that should not include sales tax

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GCPC Authority
Departments and other functional units of the County/Schools may participate in the Purchasing Card
program after receiving approval from the Purchasing Agent of Central Purchasing. The Purchasing
Agent may revoke this approval at any point if abuse or neglect is detected in the administration of the
GCPC. The Purchasing Agent shall be responsible for the overall administration of the GCPC program
for the County of Gloucester/Gloucester County Schools.
The Administrative Coordinator of the Central Purchasing Department will serve as the Program
Administrator for the GCPC. The Program Administrator may have a designee if approved by the
Purchasing Agent. The Program Administrator and designee must be familiar with procurement
regulations. A designee’s authority may be equal to or less than the Program Administrator. The
Program Administrator, including designees, may provide periodic training in conjunction with the
sponsoring financial institution and other parties responsible for administering the GCPC program.
Delegation of Purchasing Authority
The GCPC is a delegation of purchasing authority by the Purchasing Agent to Cardholders. The
Purchasing Agent or Program Administrator may revoke the delegation at any time.
Program Administrator or Designee’s Responsibilities
• Ensure the payment process is communicated for all charge card Monthly Statements.
● Responsible for reporting instances of fraud to the sponsoring financial institution immediately
upon notification by the Cardholder. Cardholder will speak directly with financial institution to
confirm fraudulent charges.
• Approve or deny requests for new or replacement GCPC’s.
• Set card limits, at or below the County/Schools maximum limit of $2,000 per transaction and
$15,000 monthly, based on the recommendation of the Cardholder’s Supervisor or at a level
authorized by the Purchasing Agent for unique circumstances.
• Ensure GCPC management reports are monitored for compliance with policy, purchasing
regulations, frequency of vendor use, and frequency of Cardholder use.
• Suspend or terminate the purchasing delegation and Cardholder’s card for willful violations of
the GCPC policies and procedures.
• Cancel and destroy the purchase card of any Cardholder resigning, terminated, suspended, or
transferring within the County/Schools. Purchasing Cards should be cancelled prior to the
employee’s departure upon notification.
• Serve as the primary contact with the sponsoring financial institution for requesting and
cancelling charge cards and resolving account issues.

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• Request replacement cards for Cardholders in conjunction to terminating the previous account
number.
• Notify the sponsoring financial institution to make changes to Cardholder’s information.
• Confirm training of the Cardholder, Delegate and Supervisor prior to card issuance.
• Adjust Cardholder’s transaction limits, when warranted, based on the Supervisor’s request,
analysis of Cardholder’s activity, review of GCPC management reports, delegated purchasing
authority, and Cardholder’s compliance with applicable policies and procedures.
Program Administrator’s Procedures for New Card Issuance
• Upon receipt of a charge card request form:
° Program Administrator will ensure charge cards are issued to individuals with designated
purchasing authority.
° Evaluate potential type and level of purchasing activity.
° Approve requested single and monthly transaction limits in consultation with Purchasing
Agent.
° Order cards from sponsoring financial institution.
• Upon receipt of card
° Establish a master file for each card that may include card photocopies, signed Employee
Agreements and GCPC Request forms.
° Provide training for the new Cardholder and his/her Delegate and/or Supervisor, as needed.
° Issue the GCPC upon receipt of a signed Employee Agreement Form.
Cardholder’s Responsibilities – Without Delegate
The Cardholder is only authorized to make purchases which are for Official Business of the County of
Gloucester/Gloucester County Schools. USE OF THE GCPC FOR PERSONAL USE IS
STRICTLY PROHIBITED.
• Ensure security of the GCPC at all times.
• Assign the charge codes per transaction and reconcile the GCPC Transaction Report to the
supporting documentation, (receipts), to verify the accuracy of purchases and returns on the
statement. It is recommended that this coding be done as soon as the item purchased is
received.
• Notify the Program Administrator and the sponsoring financial institution of a lost or stolen
card within 24 hours of discovery.
• Ensure all purchases follow the requirements of the GCPC Policies and Procedures.
• Surrender the GCPC to their Delegate/Supervisor immediately upon notice of resignation,
suspension, termination, or transfer from the work unit.

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• Immediately report fraudulent charges (not authorized by Cardholder) to the Program
Administrator and the sponsoring financial institution.
If items are received by someone other than the Cardholder, that person shall sign and date the receipt
and promptly deliver it to the cardholder. The receipts must include the detailed description(s) of
item(s) purchased in addition to the charge slip denoting the cost.
Cardholder Procedures – Without Delegate
Security of Card
° Do not allow others to use card or account number to make purchases.
° The account number should not be faxed to any vendor.
° Return the GCPC to the supervisor upon notice of termination, suspension, resignation, or
transfer from work unit.
° Never post or leave the GCPC number in a conspicuous place.
° Ensure any un-verified receipts/statements are supplied to Delegate/Supervisor.
° Notify Program Administrator and the sponsoring financial institution immediately upon
discovery of lost or stolen cards.
° Notify Cardholder’s Delegate/Supervisor after reporting theft or loss.
° Notify the Program Administrator of any name or billing address changes.
Making Purchases
° Ensure purchases are necessary to conduct County of Gloucester/Gloucester County
School’s official business and comply with all established policies and procedures.
° Ensure vendor accepts the GCPC.
° Ensure and communicate to the vendor that the purchase is sales tax exempt before using
the card.
° Authorize purchase in person, by phone, or online.
° Do not allow vendor to split the invoice if the GCPC single transaction limit is
surpassed and the card fails to accept the charges (order splitting is prohibited by
Gloucester County Procurement Ordinance).
Documentation
° Ensure documentation is complete upon delivery of goods/services by vendor (minimum
requirements are tax exempt status, itemized list of items purchased, correct quantities and
prices, and complete description of items purchased).
° Cardholder or receiver must sign and date the receipt of goods and services on each vendor
document of purchase (make sure to indicate the quantities received).
° If the purchase is from an Internet website, a screen shot of the vendor’s website address
should be printed with the pertinent information that includes quantity, price and a
description of the items acquired.
° If sales tax is shown on the vendor’s receipt, contact the vendor to request a credit for the
tax, but do not deduct the anticipated credit until it actually appears on the current or next
Transaction Statement.

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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.
° The vendor should issue a credit for items that are returned. This credit may appear on the
current or next Transaction Statement. Cardholder cannot take the credit until it appears on
the respective Statement.
° Most disputes can be resolved between the Cardholder and the vendor.
° The Cardholder should maintain a record of any returns.
° Documentation of the return (such as credit receipt) should be issued by the vendor. Retain
return documentation on file for verification to the current or next Transaction Statement.
° If the Cardholder and vendor cannot resolve an issue, the Cardholder shall contact the
Program Administrator for assistance with the problem. The Program Administrator may
also contact the sponsoring financial institution to investigate the dispute on the
Cardholder’s behalf and assist in the resolution. The financial institution may issue a
temporary credit to the Cardholder’s account pending a final resolution.
Statement Reconciliation
° The Cardholder should log onto the financial institution’s website to code and download
receipt(s) the last day of each month.
° Cardholder’s shall verify and download receipts to transaction.
° Reconciled receipts should be originals.
° When reconciling the Transaction Report if item(s) do not appear on the statement, they
should be carried forward to the next month which should reflect the transaction. All lines
appearing on the next Report should be verified to receipts including any disputed amounts
(example: taxes charged in error).
Cardholder’s Submission Procedures
° Cardholder shall verify the Transaction Report to the GCPC receipts, assign the proper
charge codes per transaction and approve the charges through the financial institutions on-
line system.
Cardholder’s Responsibilities – With Delegate
If a Delegate is assigned to the Cardholder using the GCPC, their responsibility is limited to the use of
the GCPC for small purchases and to obtain the receiving documentation and charge card sales receipts
which are to be promptly provided to their Delegate. In this scenario, the Cardholder will not be
involved with maintaining transaction records or receipts, assignment of charge codes, or approving the
purchases. Rather, these duties will be performed by the Cardholder’s Delegate. The Delegate will
track, maintain, and ensure the accuracy of the Cardholder’s records. Upon printing the Cardholder’s
Transaction Report, the Delegate will verify the charges to the Transaction Report by matching the
receipts, assigning the appropriate charge codes and approving the purchases through the on-line
system provided by the financial institution.

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Cardholder Procedures – With Delegate
Security of Card
° Do not allow others to use card or account number to make purchases.
° The account number should not be faxed to any vendor.
° Return the GCPC to the Delegate upon notice of termination, suspension, resignation, or
transfer from work unit.
° Never post or leave the GCPC number in a conspicuous place.
° Ensure any un-verified receipts/statements are supplied to the Delegate.
° Notify Program Administrator and Delegate immediately upon discovery of lost or stolen
cards.
° Notify Delegate after reporting theft or loss.
° Notify the Program Administrator of any name or billing address changes.
Making Purchases
° Ensure purchases are necessary to conduct County of Gloucester/Gloucester County Schools
official business and comply with all established policies and procedures.
° Ensure vendor accepts the GCPC.
° Ensure and communicate to the vendor that the purchase is sales tax exempt before using
the card.
° Authorize purchase in person, by phone, or online.
° Do not allow vendor to split the invoice if the GCPC single transaction limit is
surpassed and the card fails to accept the charges (order splitting is prohibited by
Gloucester County Procurement Ordinance).
Documentation Provided to Delegate
° Ensure documentation is complete upon delivery of goods/services by vendor (minimum
requirements are sales tax exempt status, itemized list of items purchased, correct
quantities and prices, and complete description of items purchased).
° If the purchase was from an Internet website, a screen shot of the vendor’s website address
should be printed with the pertinent information that includes quantity, price and a
description of the items acquired. Typically, the online vendor will send an e-mail
confirmation.
° If sales tax is shown on the vendor’s receipt, have the Delegate contact the vendor to request
a credit for the tax on the current or next Monthly Statement.
Returns, Credits, and Disputed Items
° If an item needs to be returned for any reason, the Cardholder should communicate with
their Delegate to arrange the return to the vendor in the manner agreed upon.

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° The vendor should issue a credit for items that are returned. This credit may appear on the
current or next Transaction Statement. The Delegate cannot take the credit until it appears
on the respective Statement.
° Most disputes can be resolved between the Cardholder, Delegate and the Vendor.
° The Delegate should maintain a record of any returns.
° Documentation of the return (such as credit receipt) should be issued by the vendor. Retain
return documentation on file for verification to the current or next Transaction Statement.
° If the Cardholder, Delegate and vendor cannot resolve an issue, the Delegate should contact
the Program Administrator for assistance with the problem. The Program Administrator
may also contact the sponsoring financial institution to investigate the dispute on the
Cardholder’s behalf and assist in the resolution. The financial institution may issue a
temporary credit to the Cardholder’s account pending a final resolution.
Statement Reconciliation by Delegate
° Cardholder’s Delegate should log onto the financial institution’s website and print the
Transaction Report after the Statement date is posted, which is typically the last day of each
month.
° It is the Delegate’s responsibility to verify the receipts against the Cardholder’s Transaction
Report of purchases.
° Reconciled receipts should be originals.
Cardholder’s Delegate Submission Procedures
° Cardholder’s Delegate shall verify the Transaction Report to the GCPC receipts, assign the
proper charge codes per transaction and approve the charges through the financial
institutions on-line system.
Supervisor’s Responsibilities
The Supervisor is responsible for ensuring all purchases are necessary to conduct County/School’s
business. This includes review and approval of the Cardholder’s Monthly Transaction Statement.
Verification of the proper charge codes and matched to corresponding receipts and receiving
documentation associated with the purchase of goods and services. Other responsibilities are listed
below:
• Prepare and submit, to the Program Administrator, the GCPC Request form (new cards),
which is attached. This request is to include an analysis of the potential type and level
of purchasing activity and written justification of the single and monthly transaction
limits requested.
• Review the Transaction Statement for compliance with single transaction and monthly
transaction limits.
• Examine monthly transactions for order splitting and report abuse to the Purchasing
Agent.

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• Issue the applicable disciplinary action under the County/Schools respective
Disciplinary Policies if an employee abuses the GCPC Policy & Procedures.
• Notify the Program Administrator of any Cardholder who is resigning, terminated,
transferring, or suspended. Notice shall be given immediately upon discovery, when
possible.
• Promptly return the Cardholder’s GCPC to the Program Administrator upon notice of
Cardholder’s resignation, suspension, termination, or Program Administrator’s request.
The Cardholder’s Supervisor Responsibilities for the County Administrator and Board of Supervisors
may be delegated to an administrative official in the appropriate offices unless directed by the
Purchasing Agent.
Supervisor’s Procedures
Approval Procedures
° Reviews Cardholder’s or Delegate’s GCPC transactions and ensures verification of
charges to the GCPC Transaction Report.
° Identify any changes to the assigned charge code for any transaction by having the
Cardholder or Delegate update the code through the on-line system provided by the
sponsoring financial institution. The Supervisor will denote their approval by
placing a checkmark on the transaction line.
° If the Finance Department identifies that corrections/changes are needed to submitted
package, the Supervisor may be asked to concur with the payment modification.
Card Termination Procedures
° Notify Program Administrator or Purchasing Agent of changes in the Cardholder’s
employment status immediately.
° Upon receipt of the GCPC, the Supervisor shall notify the Program Administrator and
forward the charge card to the Program Administrator for destruction.
Finance Department Responsibilities
• Receive e-mail notification from SunTrust when coding has been completed and Supervisor has
approved transaction(s).
• Verify total amount of transaction(s) and total of all receipts included equal outstanding balance
of Cardholder’s Transaction Report.
• Notify the Supervisor or designee of any required changes, which are needed with a deadline for
providing information.
° After making any changes, Supervisor or designee may be requested to re-approve the
Monthly Statement for payment.
• Perform accounting process for Cardholder’s Transaction Report.

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Card Abuse
Abuse of the GCPC may be recognized as a Violation of the County of Gloucester’s/Gloucester
County School’s Employee Disciplinary Policies. The Cardholder’s Supervisor is responsible to
ensure that any Cardholder abuse may be remedied through an appropriate action of the respective
Employee Disciplinary Policies. Issues involving gross negligence of the use of the GCPC may result
in the termination of employment. The Cardholder understands that they may be personally liable for
any purchases which are not for official business of the County of Gloucester/Gloucester County
Schools or exceed the cards transaction limits. This action may also include the appropriate
disciplinary measures associated with the misuse of the card.
Mandatory Revocation Periods
A Cardholder may not, under any circumstances, authorize any charge in excess of the transaction
limits set by the Program Administrator. Violation of this prohibition may result in revocation of
charge privileges for a minimum of three months. Repeat offenses may result in permanent
revocation of the GCPC and application of the appropriate Employee Discipline measures.
If a Cardholder authorizes a charge in excess of the per (single) transaction limit established for their
card, whether by splitting the invoice, encouraging the vendor to circumvent the GCPC policies and
procedures, or any other means, the card will be revoked for a minimum of three months. Repeat
offenses may result in permanent revocation of the GCPC and application of the appropriate Employee
Discipline measures.
Authorized use of the Purchasing Card is limited to the person whose name appears on the face of the
card. The Purchasing Card must not be loaned to another person. If a Cardholder knowingly allows
another person to use the Card, the Cardholder’s privileges may be revoked for a minimum of three
months and application of the appropriate Employee Discipline measures. (This does not preclude a
Cardholder from placing an order with a vendor and sending a representative to claim the items
ordered.)