Original Issuance Date: January 10, 2024
Last Revision Date: June 5, 2025
Effective Date: July 1, 2025
1. Policy Purpose
This policy establishes the framework for implementing and managing a successful purchasing card (PCard) program for the Universities of Wisconsin (UW). The purchasing card is a UW liability card issued to an authorized university employee (excluding student-hourly). The UW assumes full liability for the payment and use of the purchasing card. The cardholder is responsible for maintaining security of the card and for the misuse as outlined in this policy.
Purchasing cards are provided by U.S. Bank and remain the property of U.S. Bank.
All documents related to the purchasing card may be fully disclosed as public record to the extent required by state and federal open records laws.
2. Responsible UW System Officer
Senior Associate Vice President for Finance
3. Scope and Institutional Responsibilities
Universities of Wisconsin employees shall adhere to this policy and accompanying procedure SYS 351.A, University Card Procedures. The UW-Madison Department of Business Services is responsible for administering the PCard program for UW-Madison and responsible for assigning the Credit Card Administrator UWMSN role in Workday. All other UW universities will be supported by UW-Shared Services. UW-Shared Services should designate Credit Card Administrator roles in Workday. Collectively, these teams will be responsible for updating the procedures that accompany this policy.
These following Workday roles, and/or their delegates when allowable, have specific responsibilities in addition to completing required training:
- Purchasing cardholders: To comply with this policy and related procedures.
- Manager: To approve application requests and assist with any disciplinary actions needed as a result of non-compliance to this policy (training optional).
- Cost Center Manager: To approve application requests and assist with any requests from the Credit Card Administrators (training optional).
- Driver Worktag Managers: To review and approve PCard transactions.
- Expense Operations Lead: For UW-Madison only, to approve application requests.
- Credit Card Administrator and Credit Card Administrator UWMSN: To manage the overall PCard program. Coordinate with Procurement and the DOA as needed to control PCard activity for the Universities of Wisconsin. Establish procedures and guidelines to ensure compliance with the PCard program.
- Procurement Operations Lead: To approve any single purchase limit requests over $5,000.
4. Background
The State of Wisconsin’s PCard Program provides institutions with flexibility in making small dollar purchases up to and including $5,000 in a manner that reduces paperwork and processing time. Implemented statewide in 1996, this program has proven effective and efficient in making purchases within delegated purchasing authority. UW System Administration obtained approval to participate in the PCard Program from the State Bureau of Procurement (SBOP) and the State Controller’s Office (SCO). This policy and the related procedure are an extension of the Cooperative Agreement on Accounting, Preauditing, and Internal Accounting Control Activities between UW System Administration and the universities in which delegation is authorized by Wis. Stat. § 16.53. In addition, purchasing delegation is authorized by Wis. Stat. § 16.71.
5. Definitions
None listed.
6. Policy Statement
A. Mandatory Training
Training is required to keep up to date with relevant polices, procedures, and best practices.
B. General Purchasing Card Use
A UW purchasing card may only be used:
- By the employee whose name is embossed on the front of the card.
- For Department Cards (currently offered only at UW-Madison): By an authorized purchaser as authorized in SYS 351.A, University Card Procedure.
- For CTS Cards: For authorized, specified travel-related transactions.
- For compliant UW business-related purchases.
C. Purchase and Credit Limits
All purchasing cards have a single purchase limit and a cycle credit limit. The limits are approved as outlined above and should be based on the cardholder’s anticipated purchasing needs. In alignment with the best-judgement purchase limit, the maximum allowable single purchase limit is $5,000, unless approved as outlined above.
D. Sales Tax
Prior to using their purchasing card to make a purchase, cardholders must:
- Present their sales tax exemption card/number/letter to the vendor; or
- Verify the applicability of out-of-state sales tax for purchases made from vendors outside Wisconsin.
E. Shipping Address
Merchandise purchased with a UW purchasing card must be shipped to a UW campus address unless the cardholder can provide a business justification for having items shipped elsewhere. The justification must be included with other supporting documentation.
F. Supporting Documentation
Supporting documentation (e.g., vendor receipt) is required for every purchasing card transaction, regardless of the dollar amount. Purchasing cardholders must provide documentation during the transaction reconciliation process in the Workday Expense module. In addition, any purchase that is non-routine in nature, quantity, or dollar amount must include a business purpose.
G. Account Management/Reconciliation
Purchasing cardholders must reconcile purchasing card transactions within 60 days of the credit card transaction load date. Purchasing cardholders are responsible for ensuring that any reassigned transactions in Workday are reconciled in time.
H. Records Retention
Workday will be the official source for record retention purposes. Employees do not need to retain any documentation after the Expense Report is fully approved.
I. Card Security
All purchasing cards and purchasing card data (card number, expiration date, and 3-digit verification code) must be kept in a secured location at all times.
J. Lost or Stolen Cards
Purchasing cardholders must immediately notify U.S. Bank Cardholder Customer Service if their card is lost or stolen.
K. Unauthorized Transactions/Suspected Fraud
Purchasing cardholders must immediately notify the U.S. Bank Fraud Department of any unauthorized transactions or suspected fraudulent activity. Purchasing card fraud committed by a UW employee must be reported to the appropriate Credit Card Administrator. Suspected fraud or misuse by a cardholder should follow the guidelines in SYS 304.A, Fiscal Misconduct: Reporting and Review Process.
L. Termination of Employment
Upon termination of employment with a specific UW university, an employee’s purchasing card account(s) will be automatically closed.
M. Consequences for Noncompliance
Failure to comply with UW Purchasing Card Policy or Procedures may result in disciplinary steps, up to and including dismissal.
7. Related Documents
SYS 304.A, Fiscal Misconduct: Reporting and Review Process
SYS 351.A, University Card Procedure
Appendix A-4. Purchasing Card Log
Appendix B. Commonly Questioned Items
8. Policy History
Revision 1: June 5, 2025
First approved: January 9, 2024
9. Scheduled Review
June 2030