P-Card General Guidelines

Use of the P-Card provides administrative convenience and efficiency. However, cardholders have an added responsibility to maintain the integrity of the P-Card program by understanding and adhering to P-Card policy and procedures. P-Card purchases receive greater scrutiny from administrators, auditors, and state legislators, so help ensure that any P-Card purchases comply with State and Institutional policy before committing funds. If in doubt, ask before proceeding with the purchase.

Who can get a P-Card?

  • Support staff (ex: administrative assistant) can request a P-Card in their name and the next level review is the Department/Division head.
  • Departments/Divisions can request a Department card if multiple employees need to use the P-Card.  A P-Card manager will be identified to manage the card,  and the next level review is the Department/Division head.
  • Department/Division heads can get a P-Card in their name and delegate the review using the delegation form for the next level review.
    • The delegation must not have a conflict to the line of authority (ex: VP’s card cannot be delegated within the same unit, the department director within the unit cannot approve the respective VP P-Card log, and must be approved by another unit).
    • Department heads may delegate to a peer department within the same unit or next level up within the same unit.
    • The ability to delegate must be approved by the P-Card holder's respective VP, or the President (if the P-Card holder is a direct report). Delegation as a routine business practice is not encouraged.
  • If the P-Cardholder is not the department/division head, then the P-Cardholder will be
    included in an annual audit by Purchasing.

How to request a P-Card?

Sales Tax: LCSC is tax-exempt in the State of Idaho. When a purchase is made using a P-Card, ask the vendor to exclude the sales tax from the cost of the transaction. You can find a copy of our ST-101 exemption form here.

Merchant Commodity Codes (MCC): The P-Card program provides for merchant category blocking.   If a particular merchant category is blocked (e.g., jewelry stores, restaurants) and an attempt is made to use the P-Card at such a merchant the purchase will be declined. Extensive efforts have been made to ensure that the vendors/suppliers used in the normal course of business are not restricted. If the P- Card is refused with a vendor where you believe it should have been accepted, first contact your Department P-Card Manager and if additional help is needed contact the P-Card Administrator.

In the event that the MCC code restriction must be lifted temporarily, approval from the P-Cardholder’s supervisor and/or member of executive leadership is required. An email with the approval must be submitted to Purchasing.

Purchase of Food: Food/meal purchases will be limited to executive management only (President, Vice Presidents, and Deans) unless an exception has been approved by the respective Vice President, Dean, or President (for direct reporting units).

Safety Online: Bank of America does not send sensitive information, such as account numbers or passwords, in an unsecured email. They should never direct you to an unsecured website. Please forward any suspicious emails relative to your Bank of America P-Card to the Program Administrator.

Do not email P-Card numbers for any reason. Email is not secure and should never be used for any purchase or to pay for registration fees. Only the last four digits of the P-Card and P-Cardholders name are needed in any email communications on campus.

Receipts: The P-Cardholder must obtain appropriate, detailed, itemized documentation to support every transaction charged to the P-Card.  A valid receipt contains the following information:

  • Vendor name and address.
  • Date of purchase.
  • Description, unit price, and quantity of each item purchased.
  • Total cost of the order, including shipping and handling charges.
  • P-Cardholder name and/or P-Card number (at least the last 4 digits).
  • If you absolutely cannot obtain a receipt, please fill out the Missing Receipt Affidavit for your log.

Specific Approval Authorizations: Additional authorization documentation may be needed for specific transactions such as travel and computer equipment.

Airfare: As with current institutional policy, obtain appropriate authorization prior to the purchase of airfare with the P-Card. Attach the written or email approval to the receipt.

Lost or Stolen Cards: The P-card is a valuable asset and should be maintained with an appropriate level of security and protection. The cardholder is responsible for the security of the P-Card and any purchases made with the P-Card. If a P-Card is lost or stolen, immediately report this information to Bank of America (800-300-3084). Also, notify the Department P-Card Manager and the Purchasing Office. It is extremely important to act promptly in the event of a lost or stolen card to avoid agency liability for fraudulent transactions. The P-Card will be immediately canceled.

Personnel Changes and Termination of Employment: If the cardholder changes departments or leaves LCSC, the P-Card Administrator must be notified immediately and the P-Card must be returned to the Department P-Card Manager for cancellation. The P-Cardholder must also submit all receipts to the Department P-Card Manager, sign a document that states there were no unauthorized purchases and no reoccurring charges are made on the P-card. The Department P-Card Manager should cut the P-Card in half and forward with the signed document to the P-Card Administrator.