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.

Review the P-Card Policy and P-Card Procedure Manual for all policies and procedures related to P-Cards. 

See the Using P-Cards section on the Employees page for who can obtain a P-Card and how to apply. 

General Guidelines: 

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, pawn shops) 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 Individual or Department P-Card Manager, if applicable, and if additional help is needed contact the P-Card Administrator.

Blocked Merchant Commodity Code (MCC) List

Requests to temporarily lift MCC restrictions to make a purchase must be approved by the P- Cardholder’s supervisor (or the department head for a Department P-Card), or a member of senior leadership (Dean, Vice President, President). The approval can be submitted via email or other electronic means to the Purchasing Department. Retain the approval documentation and attach to the P-Card transaction in Works.

Purchase of Food: See Food Purchase Guidelines page.

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.

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 P-Cardholder changes departments or leaves the college, the P-Card Administrator must be notified immediately and the P-Card must be returned to the P-Card Manager or P-Cardholder’s supervisor for shredding. The P- Cardholder must also turn in all receipts to the P-Card Manager or their supervisor and complete the P-Card Maintenance Form. The P-Card Manager or P-Cardholder’s supervisor will submit the completed P-Card  Maintenance form to Purchasing and destroy the card.