Expense and Purchasing Card Policy


Application


This policy applies to all University staff members.

Purpose


The purpose of this policy is to provide instructions and rules about the use of University expense cards and purchasing cards.

Introduction


The University issues two types of credit cards to staff members; 

  • Expense cards are provided to the University's senior leadership team, academic heads and staff members that undertake frequent travel on behalf of the University and/or pay for official entertainment 
  • Purchasing cards are issued to staff members who are required to undertake purchasing on behalf of a faculty, research centre, institute, academic department or service division

Further details of appropriate use for the cards are contained in the Expense and Purchasing Card Procedures

Policy


Conditions for issue and use

1. Expense cards and purchasing cards are not transferable. They must only be used by the cardholder

2. The card number and the card expiry date must not be given to any person other than the cardholder, including other staff members

3. Expense cards may be issued to staff that are required to undertake frequent travel on behalf of the University and/or pay for official entertainment

4. The issue of expense cards needs the approval of a faculty dean or service division director and a University bank signatory

5. Purchasing cards may be issued to staff members who are designated purchasers who are required to undertake purchasing on behalf of a faculty, institute, research centre, academic department or service division

6. The issue of purchasing cards needs approval from the director of faculty finance or finance manager and a University bank signatory

7. All cardholders are required to sign the relevant declaration form on receipt of their card

Restrictions

8. Under no circumstances is an expense card or purchasing card to be used for personal expenses

9. Expense cards and purchasing cards must not be used for cash withdrawals

10. An expense card must only be used for official University related expenses and must not be used for any purchasing covered by purchasing cards

Note - refer to the Expense and Purchasing Card Procedures for the appropriate use of cards

Expense reporting

11. Cardholders are required to obtain appropriate supporting documentation for each transaction incurred on their card

Security

12. The safe-keeping of the expense card and purchasing card is the individual cardholder’s responsibility.  It must be kept on the cardholder’s person or in another secure location

Liability for payment 

13. The University is liable to the bank for all charges relating to the expense card and purchasing card. However, the cardholder may be liable to repay the University if they unreasonably delayed notifying the bank that the card was lost or stolen or have acted fraudulently or in any way contravened this policy

Misuse of cards

14. Misuse of the expense card or purchasing card or deliberate or intentional failure to comply with its conditions of use may be considered to be misconduct, serious misconduct or fraudulent

15. Non-compliance with this policy may result in the card being put on hold, cancelled or withdrawn

Definitions


The following definitions apply to this document:

Academic head refers to the manager of an organisational unit (faculty, school or department) at level 3 of the University Organisational Structure

Cardholder is the staff member to whom the card has been issued

Expense card refers to a credit card issued to a staff members required to undertake frequent travel on behalf of the University and/or pay for official entertainment. Also referred to as an ‘eCard’

Proxy is a staff member that has been set up in the financial system to be able to create and submit expense reports on behalf of another staff member

Purchasing cards means a credit card issued to staff who are required to undertake purchasing on behalf of a faculty, academic department, research centre or institute or service division Also referred to as a ‘pcard’

Staff member refers to an individual employed by the University on a full or part time basis

University means the University of Auckland and includes all subsidiaries

Key relevant documents


Include the following:

·       Gifts and Hospitality Policy

·       Procurement Policy

·       Sensitive Expenditure Policy

·       Travel Policy

·       Expense and Purchasing Card Procedures

·       Expense Card Application Form

·       Expense Card Declaration Form

·       Purchasing Card Application Form

·       Purchasing Card Declaration Form

Document management and control


Owner:  Chief Financial Officer

Content manager:  Financial Services

Approved by:  The Vice-Chancellor

Date approved:  30 November 2016

Review date:  30 November 2019