Cardholder Responsibilities

Please call the number on the back of your PCard for automated information on your balance and remaining credit for the month cycle. Funds are reset on the 22nd each month.

At the direction of your Practice Group Administrator, report your PCard transactions in a timely manner through the iBuy+ Expense Reporting System.

All PCard transactions will be transmitted to the iBuy Expense Reporting System under the Cardholder's account associated with the PCard as follows:

The MFA receives nightly downloads from the Bank on PCard transactions they have received from suppliers. The MFA then disperses this information to the cardholder's account within  the iBuy+ Expense Reporting System. If the supplier has not transmitted the information to the Bank then the MFA has not received the information to send to the iBuy+ Expense Reporting System. Suppliers may take up to two weeks to transmit to the Bank. Once the transactions are visible in the Available Expenses section in the iBuy+ Expense Reporting System, they are available to be placed on an expense report.  It is suggested that Cardholders view the training on expense report creation related to the next steps.

What constitutes “proper” supporting documentation for Purchases and Cash Advances? Purchases of $75 or less do not require the submission of a receipt when submitting an expense report in the iBuy+ Expense Reporting system. It is the Cardholder's responsibility to gather and retain supporting documentation for PCard purchases. This documentation will take the form of a supplier-produced document that contains detailed information regarding the transaction. This includes cash register receipts, charge slips, invoices, and/or computer screen printouts. The documentation should always contain the following information:

• merchant name and address;
• unit prices;
• transaction total amount;
• transaction date; and,
• transaction details: item description(s), quantities ordered and received.

For travel and entertainment expenses, additional documentation may be required, such as hotel folios, airline flight coupons, etc. Additionally, business meals and entertainment require special notes submitted via the iBuy+ Expense Reporting System such as:

• Attendees’ names, titles and affiliations (company or organization). If this is a meal for just yourself, then you must add your name as attendee; and,
• The specific business purpose of the meal/entertainment.    

How do I repay the MFA for personal charges and cash advance balances? The preferred method to reimburse the MFA for a personal expense on a PCard is by credit card. Enter the $ amount owed and click Make Payment to go to the first screen for entering the repayment details. Since you must report the expense and include a receipt, you will be asked to provide the Report Name or Report Key as well as the PCard holder’s name if the card charged belonged to someone else. Alternately, you can mail the check and backup documentation indicating what the payment is for to: ***************************

Please refer to the Travel, Entertainment and Business Expense Reimbursement Manual for more detailed information. For all other PCard transactions, the Cardholder is required to attach images of their receipts to the expense line item when preparing or submitting their expense report. If documentation is lost, the Cardholder must contact the supplier to request a reprint.  If the supplier cannot provide documentation, the Cardholder must complete a memo in its place, outlining the details of the transaction and the reason why the original documentation was not provided.  This memo must be countersigned by the Cardholder's manager and attached as the replacement receipt inside the expense report.

Your transaction will be declined at the point-of-sale for the following reasons:

• The transaction exceeds the Single Transaction Limit electronically encoded into your PCard and you did not receive authorization for a limit increase prior to purchase. Purchases that exceed the Single Transaction Limit must be made via an Oracle on-line requisition or Blanket Purchase Order release. Splitting an order that exceeds $3,500 into multiple charges to avoid this limit is a violation of policy and transgressors are subject to disciplinary action.
• The transaction causes you to exceed your Billing Cycle spending limit. The default spending limit is $10,000 per cycle unless the limit set by your PGA or the MFA's Asst. Controller differs from this amount. The PCard’s Billing Cycle runs from the 22nd of one month to the 21st of the following month.
• The supplier’s Merchant Category Code (MCC) is blocked. Every merchant that accepts a credit card has an assigned four-digit Merchant Category Code that identifies the type of goods/services provided. The MFA has decided to “turn off” MCC codes of vendors who sell items that are never allowed on a P-Card. If an MCC code is turned off, the PCard will be declined. Please note: MCC blocking may not automatically prevent a purchase that is not authorized. You must always adhere to the PCard guidance and not depend on MCC blocking to decide whether or not a purchase is authorized.  

If your PCard is declined, contact the PCard Office at 571-553-4267. Be prepared to provide details about the transaction. Declines can often be corrected with a call to the bank by a PCard representative.

Note: Although not technically declined, some transactions are blocked by the vendor due to an error in the Billing Address. When asked for a Billing Address, always provide your physical office address, not the address of the MFA main office or MFA Payables.

If your PCard is lost or stolen, immediately notify the bank at 1-800-316-6056.  when calling the bank, be sure to have your GWID available.  The bank uses your GWID with a "6" instead of a "G" as your SSN when requested. Bank customer service is available 24 hours/day, 7 days/week. A replacement card with a new number will be issued to you. In the event that a PCard is found after having reported it to the bank as lost or stolen, the old card must be immediately cut in half and disposed of.

If a MFA PCard holder transfers to another department:

The PGA of the new department must send a request into pcard@mfa.gwu.edu:

• Requesting that the individual be moved.
• Needs to provide the new Backup 1 and 2 (optional) approvers
• Needs to provide the new alias for the employee.

The employee needs to:

• Make sure all charges from their previous department are reconciled in Concur.
• Provide their new business address and phone number to pcard@mfa.gwu.edu. At this time it’s good to also confirm your home address and cell phone.
• That any auto billed accounts are adjusted as needed.
• Update to their new default approver.

Please do not have the employee apply for a new card.  If a new card number is needed to assist with the transition that can be done with the current account.

If a MFA PCard holder is leaving the MFA, the Cardholder must:

• Email pcard@mfa.gwu.edu with a cc to their PGA stating the MFA PCard (include the last 4 digits only) was destroyed.
  • The PCard Department will cancel the PCard.
• Assign at least one individual to be your delegate in Concur for any outstanding charges or credits.
• Submit a report clearing out any current PCard charges.
• Provide full back-up on any outstanding charges to their delegate and PGA. This information should include, itemized receipts, business reason, attendee’s names (if needed), itemizations (if needed), Oracle Alias (if charges should be assigned to another) and any other information needed for these transactions. Items without backup will be considered personal use costs and put on the employee’s year end W2.

PCards may be used to buy anything EXCEPT the unauthorized/prohibited items listed below:

• Any order that exceeds the established Single Transaction Limit for the PCard holder. A transaction may consist of one or many items. Splitting a large order into multiple transactions each less than the established Single Transaction Limit for the PCard holder is prohibited and may result in card suspension. However, transactions greater than the established Single Transaction Limit for the PCard holder may be allowed if pre-approved in writing by PGAs, the CFO or Controller. Refer to the MFA’s Procurement Manual for additional information about the required documentation on P-Card transactions and thresholds for competition.
• Services rendered by an individual or sole-proprietor LLC regardless of dollar amount due to the MFA's Workers Classification Form requirement and/or the potential for tax reporting requirements.  Please consult the Tax Department's website for the exemptions to the WCF job classification requirements.  These services may be able to be paid on a PCard.  Please contact the PCard office for further information if your service appears on the exemption listing.
• Gasoline for personal vehicles.
• Laboratory Animal orders placed by anyone other than the Animal Research Facility.
• Goods and Services greater than $3,500 unless the PCard is being used as the payment method to satisfy a previously executed contract. When the services are paid by the PCard, a copy of the executed contract with the receipt and invoice must be attached to the expense report.
• Prizes, awards, and gift certificates, such as gift cards and cash equivalents (metro cards) unless approved in advance in writing by the PGA. The Gift Card Request Form must be submitted in advance of purchase along with any justification documents tied to the MFA’s competitive thresholds. These approvals must be attached to the expense report as an additional receipt(s) related to the transaction(s). If the purchase is federally funded and greater than $3,500, then a Justification and Approval Form, executed by Procurement, must be included as part of the documentation for the purchase. Utilize the Gift Card Request form in the Concur Request module at https://ibuy.gwu.edu for approval to purchase cards in advance of purchase.
• Any purchase prohibited by another MFA policy.

P-Card Security

The Cardholder’s name is embossed on the PCard. Cardholders must safeguard their P-Card as they would their own credit cards. Since the Cardholder is the only person authorized to use the PCard and is solely responsible for every transaction on the PCard, the employee should NOT allow anyone else to use a PCard. An employee is responsible for safeguarding both the PCard assigned to them as well as the account number against theft and unauthorized usage.

• Remember that the account number can be found on receipts, charge slips, faxes, and invoices. If you use the P-Card to make telephone purchases, be aware that your card number may be overheard.
• If you suspect that your account number has been stolen, contact the bank immediately to have the account closed.
• P-Card misuse will lead to the cancellation of the PCard account and may result in termination from MFA employment and/or prosecution.

J.P. Morgan Cardholders only – If you believe an item is an error or fraudulent, you must first call JPM, 800-316-6056.  JPM will email you documentation to be filled out and returned to them.

NOTE: J.P Morgan Cardholders – When calling the bank and you are asked for your social security number, give your employee number.

Security Protection by J.P.Morgan

To protect cardholders' information, J.P. Morgan continuously monitors trends in fraud, and strives to introduce new solutions to protect our J.P. Morgan commercial card program. Their newest solution is Mastercard SecureCode® and requires no action from cardholders to implement.

Below are the three common fraud areas and the solutions they've put in place to protect your card:

A test of propriety should be used to evaluate whether or not an expenditure is an appropriate use of MFA funds. The list below contains questions designed to test the propriety of expenses by forming an evaluation framework. An expenditure of the MFA's funds will be considered proper only if it meets all of the tests of propriety.  All of the questions that follow must be answered prior to making an expenditure using MFA funds. In order for expenditures to be considered an appropriate use of MFA funds, the answer to each of the questions must be “yes.” Is this transaction:

• For official MFA business?
• In the best interest of the MFA?
• The most effective way to accomplish official MFA business? Meaning that, without the expenses, would programmatic objectives be difficult or otherwise more costly to achieve? Or would the impact, level, or quality of the achievement be reduced?
• In compliance with applicable policies, laws, regulations, and rules; as well as research contracts, grants, and donor restrictions including having the required approvals and authorizations by the appropriate fiscal role?
• Within the available resources of the department, taking into consideration all outstanding commitments and encumbrances?
• Directly beneficial to the department where it is being charged?
• Reasonable? Meaning that the quantity and quality of goods or services being purchased is sufficient to meet the MFA's identified need without exceeding it.
• In compliance with the MFA's Conflict of Interest provisions? Meaning that, if an employee derives private gain, or appears to derive private gain, as a result of the transaction, then the transaction violates the conflict of interest provisions stated in the MFA's Conflict of Interest policies.

If any of these questions receives a “no” response, then the transaction is not appropriate for MFA funds. Evaluating the propriety of MFA expenses requires exercising a high degree of judgment and discernment. Therefore, consider the following when deciding whether or not a particular transaction is a proper use of MFA funds.

• Would someone outside of the MFA - such as a patient – consider the expenditure to be a reasonable and necessary expense of funds?
• Would you want others – such as newspaper, radio, television, or other media outlets – to know and report about what you have decided?

When making a purchase, always think about whether an outsider, such as the general public or an auditor, would consider the expenditure a reasonable expense for MFA business and an appropriate use of MFA funds.

The PCard can be used in every way that a credit card can be used: in a store, over the telephone, fax, Internet, etc. When making a PCard purchase, a cardholder should:

• Ensure that the purchase is not restricted by policy (PCard Policy), departmental policy, or any other MFA policy).
• Ensure that approvals when required have been obtained (e.g.. department head, Finance etc.).
• Be sure to tell the supplier that the MFA is tax exempt and present them with a copy of the MFA's Tax Exempt Certificate.
• Gather and retain all required supporting documentation for each transaction.
• Inform the supplier that they should forward all invoices, receipts, etc., directly to the Cardholder.
• Invoices, receipts, etc. must be attached as images in the iBuy+ Expense Reporting System when filing an expense report.

Purchases to be made from Sponsored Research funding are restricted to those that are part of the award’s Allowable Cost Schedule. The specific terms and conditions of each award also supersede any other provisions of this policy. Using a PCard with Sponsored Research funds requires additional diligence and oversight by all departmental participants in the program. It is your responsibility to adhere not only to PCard and MFA Policy, but also to the Allowed Cost Schedule and any terms or conditions specific to your Award(s). Any charge that is found to be in violation of ANY of these policies or restrictions will be removed from the sponsored award and charged back to the cardholder’s department. When requesting a PCard for use with Sponsored Research, keep in mind that:

• All responsibility for ensuring that purchases are allowable under the terms of your Award lies with the Cardholder.
• All responsibility for assigning each transaction the proper Oracle alias and account number lie with the Cardholder.

IMPORTANT:  If you have questions as to whether or not a purchase is allowable or to which Oracle account and alias a transaction should be properly assigned, consult your Sponsored Research Administrator.

A Cardholder may have one or more delegates who can create expense reports on behalf of the cardholder. The person processing PCard Transactions in the iBuy+ Expense System (Cardholder or Delegate) is responsible for:

• Verifying that when serving as a delegate for another user, the message, “You are Administering for Jane Doe” is at the top of the Expense Reporting screen. Please review Expense Training if you are unsure of this step.
• Attaching any required transaction documentation to the monthly expense report.
• Ensuring that each transaction has a valid Expense Type (Account) and Business Purpose.

All transactions on assigned cards must be:

• In accordance with MFA policies.
• Properly reported to the appropriate Oracle account and alias within 30 days of the transaction date.
• Supported with ALL necessary documentation.
• Approved at all required levels.

J.P. Morgan Cardholders - Cardholders requesting to have a cash advance capability on their PCard must request this capability from the Asst. Controller at ranis@mfa.gwu.edu. Should your request be approved, the Asst. Controller will notify the PCard office at pcard@mfa.gwu.edu. Once the change to your card has been completed, you will receive an email with further instructions on how to set a PIN.

In the case of a problem with a purchase (damaged goods, short-shipped items, incorrect billing amount, etc.), the first call should be to the supplier (within 3-5 days of delivery) to correct the problem. Informing the PCard department of the dispute does not result in any action towards resolution. If a credit is granted, it will be processed via the iBuy+ Expense Reporting System as a separate transaction (from the original transaction). Both the erroneous charge and the credit should be allocated to the proper Oracle alias and account on the same report. Contact P2P at 202-994-2500 within 30 days of the transaction date if a vendor is unwilling or unable to correct the situation.

PCard Delinquent Reporting Protocol

The protocol has multiple purposes:

• Obtain immediate action from employees and PCard holders to submit an expense report to address the aging charges.
• Define the escalation path when timely action by the PCard holder does not occur. At 40 days, escalation to the employee’s manager will occur.
• Define appropriate time frame for additional corrective activity such as declining reimbursement of out-of-pocket expenses, suspension of PCard privileges and including the amount on the employee’s W-2.

More details regarding delinquent reporting can be found here.