Executive Director Responsibilities

Expense Reporting Process

The expense reporting process is the link between what was charged on the PCard and where that charge appears on your Budget Performance Report (BPR).

The Executive Director will review expense reports for all assigned Cardholders who made purchases, and should take any appropriate actions for violations.

Determine Staff Needs & Threshold

Any MFA employee or student (provided that they are working on behalf of the MFA) is eligible to apply for a PCard. In determining need, do the following situations apply:

  • Is this person regularly required to transact business or complete transactions on behalf of the MFA?
  • Will this person be responsible for adhering to policies and procedures?
  • Are there already other Cardholders within the department that could make purchases for this person?

Should changes in single transaction thresholds or monthly spend be required, only the Executive Director* or authorized Backup* named in the P-Card Enrollment Request shall be allowed to make changes.  Changes should be requested via an email from the Executive Director to the PCard Office at pcard@mfa.gwu.edu. Please review the rules below.

Remember: PCards are not departmental PCards and may not be shared among coworkers. The only person authorized to use a PCard is the person whose name is embossed on the PCard. Departments may have as many Cardholders as they require.

Please note:  An administrative cardholder may place their card information within the iBuy+ Travel profile of the employee within their Department. The cardholder then is responsible for all charges made on that card for individuals booking tickets through iBuy+ Travel. The Cardholder must remain in possession of the card at all time.

PCard Rules

Who is Authorized to request the follow? Executive Director* Backup1 (Required) & Backup2 (Optional) *
Request new PCard for Employee via the Enrollment Form Yes No
Assign a Backup 1 & 2 User Yes No
Card deactivation Yes Yes
Card Limit Increases/Decreases Yes Yes
Request PCard Reports Yes No
Resubmit Executive Director Reports w/ Changes Yes No

NOTE: No deviation beyond the stated PCard responsibilities will be considered.

Ensure Procedures Followed

To ensure that your Cardholders are making authorized purchases and charging to the correct Oracle alias and account, please also review the MFA Travel, Entertainment and Business Expense Reimbursement Manual. Remember the importance of having every transaction supported by appropriate documentation. If you find that a Cardholder has made an unauthorized purchase, notify the PCard department immediately.

It is the at Executive Director's discretion as to how closely a cardholder needs to be monitored. It is your responsibility to both safeguard the budget and to ensure that card usage is following MFA guidance. It is recommended that BPR's be routinely reviewed to ensure that all PCard transactions are being posted to the proper Oracle account and alias.

Delinquent Reporting Protocol

P-Card 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.

Transferring at MFA

If a MFA PCard holder transfers to another department:

The Executive Director 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:
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.

  • 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.
Leaving MFA

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

  • Email pcard@mfa.gwu.edu with a cc to their Executive Director 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 Executive Director. 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.