Governance

Policies and procedures

Policy No.
UP17/6
Function
Financial Management
Authoring Organisational Unit
Finance - Central Unit
Date Approved
01/12/2017
Next Review Date
01/12/2020
Approving Body
Vice-Chancellor

The University of Western Australia

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University Policy on: Corporate Credit Card

Overtype “Policy Name” with the name of the policy.  This must convey specifically, accurately and succinctly what the policy addresses eg Award of Honours, Study Leave.

 

1 Purpose

1.1 The purpose of this Policy is to

a) ensure that requirements around legislative, audit and financial management compliance are met when spending the University’s funds by use of a Corporate Credit Card; and

b) contribute to maintaining a University culture of respect, integrity and inclusivity.

1.2 This Policy expresses the Corporate Credit Card:

definition                                                                           Section 2.0;

eligibility                                                                            Section 4.0;

application practice                                                         Section 5.0;

methods of payment                                                        Section 6.1;

permitted uses                                                                  Section 6.2;

non-permitted uses                                                         Section 6.3;

transactional disputes practice                                      Section 7.0;

limits review practice                                                       Section 8.0;

transfer practice                                                               Section 9.0; and

suspension and cancellation practice                         Section 10.0.

1.3 This Policy is to be read in conjunction with the following:

Corporate Credit Card Guidelines;

Corporate Credit Card Procedures;

Purchasing Card Policy;

Travel Policy;

Expenditure Reimbursement Policy; and

Entertainment Expenditure Guidelines.

2 Corporate Credit Card

2.1 A Corporate Credit Card is the mechanism used to enabling the secure purchase of business related goods and services for official, legitimate University expenditure.

3 Scope

3.1 Institutional Scope

a) This policy applies to the entire University.

3.2 Individual Scope

a) This policy applies to all members of the University Community when

approving eligibility for a Corporate Credit Card;

applying for a Corporate Credit Card;

using a Corporate Credit Card; or

managing the usage of a Corporate Credit Card.

4 Eligibility for Corporate Card

4.1 The Chief Financial Officer (CFO) or their delegate will have absolute discretion to determine who may receive (and/or retain) a Corporate Credit Card.

4.2 The University will only issue a Corporate Credit Card to an individual who meets all the following criteria:

a) the individual is

a permanent Employee of the University; or

another member of the University Community, dependent upon their functional responsibility as approved by the CFO; and

b) the individual

has a regular and demonstrated need to spend University funds for business purposes; or

is required to travel regularly on behalf of the University within Australia or overseas on official University business, including travel for University business.

5 Application for Corporate Credit Card

5.1 The individual applying for a Corporate Credit Card must accept and comply with the Corporate Credit Card Guidelines and Corporate Credit Card Procedures.

6 Corporate Credit Card Usage

6.1 Methods of Payment using a Corporate Credit Card

6.1.1 A Corporate Credit Card must only be used —

a) in person where a valid tax invoice or receipt is obtained at time of purchase;

b) via telephone if a valid tax invoice/receipt can be obtained immediately upon entering into the transaction; or

c) via the internet if

there is a high confidence that the purchasing website is authentic and secure; and

a valid tax invoice/receipt can be obtained immediately upon entering into the transaction.

6.2 Corporate Credit Card Usage that is Permitted

6.2.1 A Corporate Credit Card may be used for the following purposes:

a) accommodation, meals and other incidental travel expenses;

b) reasonable entertainment and/or hospitality expenses which comply with relevant entertainment expenditure guidelines; or

c) urgent minor and infrequent expenditure that relates primarily to travel expenditure.

6.3 Corporate Credit Card Usage that is Not Permitted

6.3.1   A Corporate Credit Card must not be used for the following purposes:

a) payment by way of linking a Corporate Credit Card to other merchant payment providers (refer to the Corporate Credit Card Guidelines for details);

b) payment via direct debit from a Corporate Credit Card;

c) to obtain cash advances from banks, building societies, credit unions or automatic teller machines;

d) to obtain cash equivalents such as bank cheques, traveler’s cheques and electronic cash transfers;

e) personal transactions;

f) expenditure of a capital nature irrespective of cost, including but not limited to:

computer equipment;

laptops;

mobile phones;

PDAs;

cameras;

printers;

audio & visual equipment; and

office furniture.

g) expenditure for peripheral accessories relating to items of a capital nature;

h) payment of air travel, unless it is in accordance with the University Travel Policy; and

i) expenditure of an ongoing, recurring nature which should be facilitated through the normal procurement to pay process of the University.

7 Transactional Disputes

7.1 Cardholder means a permanent Employee of the University or another member of the University Community, as approved by the CFO to hold a Corporate Credit Card or Purchasing Card.

7.2 Where a transaction is in valid dispute with the bank and/or supplier (for reasons of expected fraud or otherwise), the Cardholder must act in accordance with the Corporate Credit Card Guidelines and Corporate Credit Card Procedures.

8 Corporate Credit Card Limits Reviews

8.1 The University will set and review a Corporate Credit Card limit in accordance with the Corporate Credit Card Guidelines and Corporate Credit Card Procedures.

9 Request for Transfer of Corporate Credit Cards

9.1 Cardholders will not automatically retain the use of a Corporate Credit Card when taking up duties in a new position/role.

9.2 Requests for the transfer of a Corporate Credit Card between business units must be in accordance with the Corporate Credit Card Guidelines and Corporate Credit Card Procedures.

10 Suspension and Cancellation of Corporate Credit Cards

10.1 A Corporate Credit Card will be suspended for the following reasons:

a) a Cardholder fails to provide valid supporting documentation for their transactions;

b) Corporate Credit Card expenditure has not been acquitted within 60 calendar days from transaction date.  Any Corporate Credit Card not acquitted after this period will be automatically suspended and will only be re-activated when all available Corporate Credit Card statements have been acquitted;

c) the employment of a Cardholder is suspended, pending disciplinary action;

d) a Cardholder is not expected to use a Corporate Credit Card for a period of 60 or more calendar days (e.g.: due to absences resulting from extended leave).  Cardholder should provide notification of such extended leave or similar instances;

e) a Cardholder has used the Corporate Credit Card in a way that is not permitted; or

f) any other reason as authorised by the CFO.

10.2 A Corporate Credit Card will be cancelled for the following reasons:

a) a Cardholder refuses to comply with relevant University policies, guidelines and procedures.

b) a Cardholder regularly fails to provide valid supporting documentation for outstanding transactions;

c) a Corporate Credit Card has remained suspended for 30 or more calendar days;

d) a Cardholder is no longer employed by the University;

e) a Cardholder is no longer a permanent employee of the University; or

f) any other reason as authorised by the CFO.

11 Breach of Policy

11.1 Failure to comply with this policy by a member of the University Community may be considered a breach of the Code of Ethics and Code of Conduct and may result in disciplinary action.

Provide a brief summary of the reasons for the policy and issues it addresses.  This section is designed to stand alone.  The aim is to provide the reader with enough information to make a decision about whether or not this is the policy they are looking for.  It must not be longer than 200 words. 

Example 1

This policy defines the nature and purpose of study leave provisions for academic staff and sets out eligibility criteria and other conditions that apply.

Example 2

This policy seeks to rationalise the award of honours across the University by addressing such issues as: entry standards, course content and structure, supervision, assessment, examination, grades, classifications, benchmarking and the maintenance and provision of documentation relating to these matters.  It is based on resolutions of the Academic Board flowing from the 1999 report of the Honours Working Party.

12 Definitions:

Cardholder is defined in section 7 of this policy.

Corporate Credit Card is defined in section 2 of this policy.

University Community means all individuals who use University Property for study, work, recreation, other activities and the performance of official duties for the University.

University Property means tangible and non-tangible things, belonging to, or contracted to the University or members of the University Community, including campuses, facilities and services.

University means the University of Western Australia.

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Policy or Procedure?

Policies are statements of the principles1 which govern decision-making.

Procedures are the functional steps used to implement policies.

1 Principles in this context are to be understood as being both broad and detailed.

The policy statement makes clear the intent of the policy.  It must be written in clear, precise and direct language.  Short sentences are preferable.  Any specialist words or acronyms must be defined at the beginning of the statement.  (A guide to writing styles will be available soon.)

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13 Related Documents

Corporate Credit Card Guidelines

Corporate Credit Card Procedures

14 Associated Documents

Entertainment Expenditure Guidelines

Expenditure Reimbursement Policy;

Purchasing Card Policy; and

Travel Policy.

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TRIM File No:

UP17/6

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Contact position:

Melvyn Davison

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