Translate this page

Select a language to translate the page content.

7.3.3 Purchasing Cards

Responsible Position

Chief Financial Officer

RELATED ITEMS

Minnesota State Board Policy

Minnesota State System Procedure

Minnesota State Operating Guidelines

PROCEDURES

Overview

An individual purchasing card is a card in the name of a college employee for which the institution is liable to the card issuer for all charges made in connection with the purchasing card issued to the named individual. 

A purchasing card allows a cardholder the authority and capability to purchase items directly, enabling the cardholder to purchase faster and easier. The card can be used anywhere VISA is accepted. The cardholder can order in person, over the phone, and on the web. 

Purchasing cards are not intended to replace the requisition process. See below for more information on authorized and unauthorized purchases.

Requesting a Purchasing Card

To request a purchasing card, please complete the following steps:

  1. Review the entirety of ATCC Procedure 7.3.3 Purchasing Cards, Minnesota State System Procedure 7.3.3 Purchasing Cards, the State Travel Management policy, and the Cardholder online guide.
  2. Log in to Workday and search “Create Request.”
    • Request type: “Credit Card Request” and complete the necessary fields.
    • This request will be sent to your supervisor for approval/denial.

Individual purchasing cards will be customized to each cardholder's position, including dollar limitations.

Card Delivery

If approved, purchasing cards will be delivered to the ATCC Business Office approximately two weeks after the card has been authorized. Once received, the purchasing card administrator will notify the employee and schedule a time to pick up the card.

Responsibility of Cardholder

Purchasing cards may be used to purchase eligible merchandise/memberships required in association with the duties or responsibilities of the cardholder. Each individual cardholder has the following responsibilities:

  • Safeguard the purchasing card and card account number at all times; lost or stolen purchasing cards must be reported immediately to the ATCC Business Office.
  • Do not allow students to use the purchasing card or card account number.
  • Obtain original itemized receipts/invoices for all purchases. All credits, including returns, must be documented with itemized receipts.
  • Review Purchasing Card transactions in Workday on a regular basis (at minimum weekly) and reconcile all transactions by the established monthly deadline.
  • Upload original itemized receipts and any other required supporting documentation to the applicable transaction in Workday. 
  • Contact US Bank Customer Service if any malicious charges are detected and notify the ATCC Business Office immediately.
Monthly Reconciliation

Purchasing Card transactions are imported into Workday and must be reconciled by the cardholder. Cardholders are responsible for reconciling all Purchasing Card transactions and submitting all required supporting documentation in Workday no later than the 12th calendar day of each month. 

The monthly reconciliation process includes the following: 

  • Review all Purchasing Card transactions in Workday. 
  • Reconcile each transaction by verifying the business purpose and accounting information. 
  • Upload original itemized receipts and any other required supporting documentation to each transaction in Workday. 
  • Submit all reconciled transactions no later than the 12th calendar day of each month. 

The period between the monthly transaction import and the reconciliation deadline allows the Business Office to review transactions for policy compliance, verify supporting documentation, resolve discrepancies, complete monthly account reconciliations, record expenses in the appropriate accounting period, and meet Minnesota State financial reporting requirements. 

Workday automatically sends reminder notifications when Purchasing Card transactions remain outstanding. Following the monthly reconciliation deadline, the Business Office will review all outstanding Purchasing Card transactions. Cardholders with outstanding transactions after the deadline will receive a Formal Warning as outlined in the Purchasing Card Compliance and Corrective Actions section of this procedure. 

Supervisor Responsibility

A supervisor or authorized reviewer of a cardholder is responsible for reviewing cardholder expenses and ensuring compliance with this procedure and any applicable ATCC procedures.

Duties include:

  • Approving employees for participation in the purchasing card program.
  • Reviewing purchases to ensure they meet objectives, are within restrictions placed on the card, and are deemed necessary.
  • Reviewing purchases to ensure the card has not been used for unauthorized or inappropriate purchases.
  • Responding to any misuse of the card by the cardholder.
  • Notify the Business Manager/CFO to ensure the purchasing card is closed when an employee separates from the institution or is no longer authorized to use the purchasing card.
  • Ensuring cardholders reconcile transactions on a weekly basis. Supervisors will receive an electronic task notification in Workday if an employee has unreconciled credit card transactions, prompting them to follow up with the employee to review the expense report and electronically approve the transactions.
ATCC Business Office Responsibility

The ATCC Business Office is responsible for reviewing cardholder expenses and ensuring compliance with this procedure and any applicable ATCC or Minnesota State system procedures.

Duties include:

  • Review submitted statements to ensure accuracy and appropriate approvals.
  • Identify additions to equipment that requires inventory controls.
Intercollegiate Athletics P-Card Usage

This section outlines the guidelines for Athletic staff utilizing purchasing cards (P-Cards) while traveling with students participating in the intercollegiate athletics program. It ensures proper use of P-cards for student-related travel expenses and compliance with ATCC purchasing policies.

Authorized Expenses:

Athletic Program employees traveling with students may use P-Cards exclusively for student meals while in travel status. Employee meals and other personal expenses are not permitted on the P-Card. Team travel P-Cards can be used for team-related travel expenses such as transportation, lodging, meals, and entry fees while in travel status.

Per-Diem Rate for Student Meals:

Meal expenses for students are limited to the daily per-diem rate set by ATCC. Any costs exceeding this rate will be charged back to the athletic program's budget.

Special Expense Travel Form Requirement

Prior to any travel, the College-Related Activity Form must be completed and submitted to the ATCC Business Office. This form is specifically for tracking and approving expenses related to student meals during travel.

Prohibited Use of P-Card

  • Employee Meals: Employee meals are not allowed on the P-Card under any circumstances. Employees are expected to cover their own meal costs through personal funds or applicable per diem reimbursements as per ATCC travel policy.
  • The P-Card must not be used for any non-student expenses other than those outlined above.

Submission of Receipts and Reconciliation

All receipts for student meal purchases made with the P-Card must be submitted to the Business Office along with the completed reconciliation report within 5 business days of returning from travel.

Receipts must clearly indicate the number of student meals purchased, and any missing or incomplete documentation may result in suspension of P-Card privileges.

Authorized Card Use for Non-Athletic Programs

Purchasing cards may be used to purchase eligible items and memberships required in association with the duties or responsibilities of the cardholder at the college. Unauthorized and inappropriate card use is addressed in the following section.

Unauthorized, Prohibited, and Inappropriate Use

Purchasing cards are not to be used to purchase items for non-college purposes, even if the cardholder intends to reimburse the college. A cardholder who makes an unauthorized purchase with the card or uses the card in an inappropriate manner may be subject to disciplinary action, up to and including termination, as well as revocation of the purchasing card, criminal prosecution, and the restitution of the unauthorized use.

Purchasing cards cannot be used for purchases in the following categories:

  • Alcoholic beverages;
  • Cash or cash advances;
  • Food and beverages for an individual employee;
  • Items for non-college purposes;
  • Personal use items;
  • Sensitive items (e.g., cameras, laptops, monitors, iPads, etc.) as defined in Minnesota State Procedure, 7.3.6 Capital Assets (including weapons of any kind); or
  • Travel expenses required to be reimbursed under Minnesota State Procedure 5.19.3, Travel Management (including gasoline for personal vehicles).
  • Student or employee meals during travel or program-related field trips.
Use Allowed Only when Specifically Authorized

Specifically, authorized cards may allow for purchases listed in this part that comply with applicable procedures, and any applicable grant agreement. In all cases, prior approval for the expense(s) is required.

  • Conference and seminar registration;
    • An employee must submit the College-Related Activity Form to their supervisor prior to using their purchasing card.
  • Food and nonalcoholic beverages for student activities, including travel, that will be paid for with Student Activity funds in compliance with ATCC procedures;
  • Food and nonalcoholic beverages for business meetings;
    • Special Expense Form
  • Food and nonalcoholic beverages that will be paid for with grant funds, if allowed by a grant agreement;
  • Travel-related expenses:
    • An authorized card may be used in all allowable expenses of the cardholder, except food and beverages;
      • Examples of allowable expenses include: airfare, room and related taxes, vehicle rental, gasoline for a rented vehicle, and parking while in travel status;
    • Authorized cards may allow for cardholders to arrange for transportation or lodging for another individual or groups of individuals.
    • See ATCC Policy 5.19 Travel for Official College Business for more information.
  • Entertainment and recreation expenses are prohibited, except when purchases are made using the following funds:
    • Student activities that will be paid for with Student Activity funds; or
    • Activities that will be paid for with grant funds as authorized by the grant agreement; or
  • Cash equivalents purchased with purchasing cards include but are not limited to gift cards, bus passes, and parking vouchers.
    • Such purchases must be pre-approved, and distribution of cash equivalent items must be documented.
Sales Tax Exemption

ATCC is a tax-exempt organization. If the Tax-Exempt Certificate is required by a vendor, a request can be made to the ATCC Business Office by calling 320-762-4530 or via email at businessoffice@alextech.edu.

Any taxes paid on the card will be the cardholder's personal responsibility to get back or pay. Exceptions are hotels, airfare, and some contracted food vendors. If receipts have tax on them and should not, it will be the cardholder's responsibility to call the vendor and have the tax reimbursed as a credit.

Shipping/Delivery

Orders must be shipped or delivered to ATCC at 1601 Jefferson Street, Alexandria, MN 56308. Delivery to personal addresses is not allowed.

Returns and Exchanges

If any item purchased with a purchasing card is unacceptable or not allowable, arrangements must be made for a return for credit or an exchange whenever feasible. A cash refund or check is prohibited unless the vendor insists that a refund must be by cash or check. In such cases, the funds must be deposited immediately with the college. If a refund is issued in the form of a check, the check must be payable to the institution. 

Retirement, Phased Retirement, and Annuitant Status

To maintain appropriate financial controls and ensure proper oversight of institutional funds, Purchasing Cards will be deactivated when an employee enters the retirement process. 

The following applies to employees who announce phased retirement, retirement, or transition to annuitant (rehired retiree) status: 

  • Purchasing Cards issued in the employee's name will be deactivated following notification of retirement or phased retirement.  
  • The employee must return the Purchasing Card to the ATCC Business Office for secure destruction.  
  • Any outstanding Purchasing Card transactions must be reconciled, approved, and supported with all required documentation before the account is closed.  
  • Once deactivated, the employee may not make purchases using a Purchasing Card issued in their name.  
  • Business-related purchases required after the card has been deactivated must be coordinated through an authorized employee using approved purchasing methods, including a departmental Purchasing Card or Purchase Order, as applicable.  
  • All purchases remain subject to existing purchasing policies, approval requirements, documentation standards, and procurement thresholds.  

Upon notification of retirement, phased retirement, or annuitant status, Human Resources and the employee's supervisor will notify the Business Office. The Business Office will deactivate the employee's Purchasing Card, coordinate the return of the card, and verify that all outstanding transactions have been reconciled and required documentation has been submitted prior to closing the account. 

    Progressive Discipline for Purchasing Card Non-Compliance

    Following the monthly reconciliation deadline, the ATCC Business Office will review all outstanding Purchasing Card transactions. Cardholders with outstanding transactions after the deadline will receive a Formal Warning via email. The Formal Warning serves as the cardholder's official notice of non-compliance and provides three (3) business days to bring the Purchasing Card account into compliance before corrective action is taken.  

    1. Formal Warning 
      A cardholder who has not reconciled all Purchasing Card transactions by the monthly reconciliation deadline will receive one Formal Warning from the Business Office. The Purchasing Card account must be brought into compliance within three (3) business days of the emailed notification. Failure to bring the account into compliance within the specified timeframe will result in deactivation of the Purchasing Card. 
    2. Purchasing Card Deactivation 
      If the Purchasing Card account is not brought into compliance within the required timeframe, the Purchasing Card will be deactivated. 

    The Purchasing Card will not be considered for reactivation until all of the following conditions have been met:

    • All outstanding transactions have been reconciled, and all required supporting documentation have been submitted. 
    • The cardholder's direct supervisor has submitted a written request confirming an ongoing business need for the Purchasing Card. 
    • The Chief Financial Officer has reviewed and approved the request for reactivation.

    Purchasing Cards are not automatically reactivated following deactivation. Alexandria Technical and Community College issues Purchasing Cards only when there is a demonstrated and ongoing business need. Reactivation will be considered only after all of the above conditions have been satisfied and approved by the Chief Financial Officer. 

    Audit

    ATCC conducts periodic reviews for proper card use. Purchasing card records are subject to audit from time to time.

    Records Retention

    ATCC must maintain purchasing card records in accordance with record retention schedules and other applicable requirements.

    Related ATCC Items:

     

    Approved by: College President

    Effective Date: 9/22/2026

    Next Review Date: September 2029

    Archive: 5.14.2 College Purchasing Card Policy and Procedure