University Policy 6140
Effective Date
June 2007
Last Revision Date
November 11, 2024
Responsible Party
Procurement and Vendor Services (“P2P”), (208) 426-1283
P-Card Administrator, (208) 426-1795
Scope and Audience
This policy applies to all University faculty and staff who make purchases using a University Purchasing Card (“P-Card”) or Corporate Travel Card.
Additional Authority
- Idaho Code § 59-1026
- University Policy 1020 (University Records, Archives, and Publications)
- University Policy 6000 (Fiscal Misconduct)
- University Policy 6240 (Meals and Refreshments)
- University Policy 6130 (Purchasing)
- University Policy 6180 (Travel)
- University Policy 6150 (Independent Contractors)
- University Policy 8140 (Information Technology Accessibility)
1. Policy Purpose
To establish the requirements and guidelines for P-Card and Corporate Travel Card purchases made with University funds.
2. Policy Statement
This policy provides the framework governing University P-Card and Corporate Travel Cards. Cardholders and departments should rely on the following account management guidelines when making purchases:
- P-Cards and Corporate Travel Cards may only be used for purchases related to official university business.
- All items purchased with a P-Card are the University’s property.
- The Corporate Travel Card is restricted to travel merchants and is for employees who travel but do not make any other business purchases for their department.
- A P-Card may not be used to purchase services from an Independent Contractor.
If an individual was issued a P-Card, they will not be issued a Corporate Travel Card.
3. Purchasing Card (P-Card)
a. The Purchasing Department delegates purchasing authority to departments through the use of a P-Card. A P-Card may be used for most business-related purchases, including travel.
b. P-Cardholders (“Cardholders”) and departments are required to maintain the integrity of the P-Card program by understanding and adhering to this policy and the procedures governing the use of a P-Card.
c. All Software purchases require a security and accessibility review by the university’s Software and Accessibility Review Board (SARB) before the purchase is completed. Purchasers must initiate the SARB review process by submitting a SARB Request Form.
4. Corporate Travel Card
a. The Corporate Travel Card may only be issued to employees who travel and do not make any other business-related purchases for their department. The Corporate Travel Card is a subset of the current P-Card program and is restricted to travel merchants.
b. Only specific merchant class codes or expense types are allowable with Corporate Travel Cards. All other merchant class codes are restricted. The allowable merchant class codes are:
- Airline and baggage fees
- Ground transportation (e.g., rail, taxi, Uber, Lyft, bus, etc..). Tips are not allowed on the Card.
- Car Rentals, including fuel
- Parking
- Lodging
- Conference registration
c. Per diem for meals may not be charged to the Corporate Travel Card or P-Card.
5. P-Card and Corporate Travel Card Issuance
Departments may request a P-Card or Corporate Travel Card for any Boise State University employee, including a temporary employee or a student employee by completing a P-Card Request Form. Department (“Group”) P-Card accounts are allowed upon approval from the Purchasing Director.
6. Cardholder Responsibilities
a. Cardholders are responsible for securing their issued card(s), card number(s), and PIN(s) from unauthorized use.
b. Cardholders are responsible for following state and University purchasing policies, including but not limited to using contracted vendors, claiming exemption from Idaho sales tax, and using the card only for official University business purchases.
c. Cardholders are responsible for disputing inaccurate charges and responding to fraud alerts from the university’s official card-issuing bank.
d. Cardholders are responsible for managing their own P-Card or Corporate Travel Card account, which includes reviewing and reconciling transactions and submitting required documentation by the end of the current reporting month.
e. Cardholders must report lost or stolen cards immediately to the University’s official card-issuing bank, their department, and the P-Card Administrator (see the P-Card website for reporting a lost or stolen P-Card for more information and the card-issuing bank’s contact information).
f. Cardholders are responsible for contacting the merchant to return goods purchased with a P-Card.
g. Cardholders are responsible for attending or completing all mandatory training established by the P-Card Administrator.
7. Limits
a. P-Card and Corporate Travel Card accounts have both a single transaction and a monthly credit limit. The standard monthly limit for a P-Card is $2,999 per transaction/$5000 monthly maximum.
b. If warranted, the Purchasing Director may grant an exception to the account limit maximum (single or monthly) for either card type.
8. Reconciliation of Card Transactions
a. Departments are responsible for ensuring card reconciliation utilizing the online application provided by the University’s official card-issuing bank.
b. Card transactions must be accurately identified and allocated to the proper funding string and through the reconciliation process to ensure the data is ready for posting to University financial reports by the required due date.
9. Authorized and Unauthorized P-Card Purchases
a. P-Cards are intended for small-dollar purchases of products and supplies needed during the course of business. Purchases made using state contracts may be made from vendors willing to accept a P-Card, provided the purchase does not exceed the single transaction limit on the account (see the P-Card website for examples of common purchases).
b. Any purchase that is above the account limit, not allowed by University policy, or not approved by the department in advance is considered unauthorized (see the P-Card website for examples of unauthorized purchases)
10. Account Closure or Suspension
a. Upon employee separation, transfer, or if a P-Card or Corporate Travel Card account is deemed no longer necessary, the terminating or transferring employee, or the department issuing the account, must request closure of the card account by contacting the P-Card Administrator.
b. Cardholders are responsible for providing all necessary P-Card documentation to their department before their separation date.
c. Departments must notify the P-Card Administrator if a Cardholder is placed on an extended leave of absence or if a situation warrants immediate account suspension. Cards may not be loaned to another employee during the employee’s leave of absence.
11. Document Storage and Retention
a. Departments are responsible for the storage and safekeeping of receipts and card documentation.
b. P-Card and Corporate Travel Card documentation must be maintained for a minimum of five (5) years (see University Policy 1020 – University Records, Archives, and Publications for more information).
12. Auditing, Reporting of a P-Card or Corporate Travel Card, and Violations
a. Card transactions may be reviewed monthly to confirm compliance with federal and state law, state policy, and Boise State University policy and procedure. Departments and Cardholders are responsible for providing requested documentation to facilitate the auditing process.
b. Suspected or known fiscal misconduct involving a P-Card or Corporate Travel Card must be reported to the Office of Institutional Compliance and Ethics and handled pursuant to University Policy 6000 (Fiscal Misconduct Policy). Reports can be made by phone at (208) 426-1248, email at complianceandethics@boisestate.edu, or through the University’s Compliance Reporting Hotline.
c. Violations of P-Card or Corporate Travel Card policies or procedures may result in deductions from an employee’s paycheck, suspension or revocation of the card, and/or other disciplinary action as deemed appropriate. Intentional or fraudulent misuse can result in disciplinary action up to and including termination from employment and civil and/or criminal prosecution.
13. Exceptions
Consistent with applicable law, the Director of Purchasing and Vendor Services or designee may grant exceptions to the above policy if deemed necessary and if the exception is in the best interests of the University.
4. Forms
Software and Accessibility Review Board (SARB) Request Form
5. Related Information
P-Card website for process-specific information, including due dates and FAQs
Software and Accessibility Review Board Information
Revision History
October, 2007; May, 2011; November 2015; November 11, 2024