STATEOFLOUISIANA

STATELIABILITYTRAVELCARDANDCBAPOLICY

July2,2014

STATEOFLOUISIANASTATELIABILITY

TRAVELCARDANDCBAPOLICY

1. PROGRAMA. POLICYSTATEMENT

TheStateofLouisianaStateLiabilityTravelCardandCBAProgrampolicycoversandestablishesminimumstandardsforpossessionanduse.TheTravelCard/CBAisatoolusedtoassistemployeesinpayingforspecific,highercosttravelexpenses,incurredduringtravelforofficialstatebusiness.TheTravelCard/CBAisaVISAaccountissuedbyBankofAmerica(BOA)fortheStateofLouisiana.Theseaccountswillenableemployeestopurchasetravelrelatedaccommodations/serviceswiththeconvenienceofacreditcardtooffsetallowableexpensesinaccordancewithPPM49,locatedat: http://www.doa.louisiana.gov/osp/travel/travelpolicy.htmUseoftheStateLiabilityTravelCard/CBAisprovidedforofficialstatebusinessuseonly.Itistheresponsibilityoftheagenciestosetindividualcardholderssinglepurchaselimits.AnagencymayallowaSPL(singlepurchaselimit),agency‐wideoronanindividualcardbasis,upto$5,000withoutpriorapprovalfromtheOfficeofStatePurchasingandTravel.TheOfficeofStatePurchasingandTravelmustapproveinwritinganyauthorityforaSPLoronetimeoverridetobeabove$5,000.Inaddition,thecardcyclelimitmaybedeterminedbytheagency.Limitssetbytheagencyshouldreflectindividual’stravelpattern.Requestwillbeconsiderediftheagencyprogramisincompliancewiththeprogram,withthestateguidelines,adequatestaffexperienceandtrainingaredemonstratedwithfactorsthatpromotetheoveralluseoftheprogramandiftheapprovalbyStatePurchasingandTravelisdeterminedtobeinthebestinterestofthestate.ThispolicyandtherelatedproceduresalongwiththeuseoftheTravelCardandCBAprogramdonotnegateanycurrentrequirementand/orallowancesinPPM49,includingthetravelauthorization/expenseformswhichmustbecompletedforallnon‐routinetravel,conferencesandoutofstatetravel,aswellas,PurchasingPolicies,RulesandRegulations,LouisianaStatutes,orExecutiveOrders,ifapplicable,andallmustbefollowedwhenusingandadministeringtheTravelCardandthispolicyChargesshouldneverbeartificiallydividedtoavoidtheTravelCardpolicylimits.

B. TRAVELCARD/CBAPROGRAMBENEFITSTheuseofthiscardwillimproveefficiencyandeffectivenessbyformingonesourceofpaymentforwhilereducingtheneedforcashadvances.

C. CONDITIONSOFPARTICIPATIONAllagencies/publicpostsecondary,asaconditionofparticipationintheStateLiabilityTravelCard/CBAProgramshallabidebythetermsofthispolicyunlessa“RequestforException”formissubmittedandapprovedbytheOfficeofStatePurchasingandTravel.Allprogramparticipants,i.e.programadministrators,cardholder,CBAadministratorsandcardholderapproversarerequiredtocompleteanonlinecertificationclass,annually,receivingapassinggradeofatleast90inordertoreceiveanewtravelcard,arenewaltravelcard,remainasCBAadministratororremainasacardholderapprover.Thesecertificationswillbedevelopedandupdated,asnecessary,byOfficeofStatePurchasingandTravelandtheagencywillbenotifiedassoonastheyareapproved.Allprogramparticipantswillbegivenampletimetoobtainthiscertificationoncenotified.Note:ThecertificationclassfortheCBAadministratorwouldbethesameasacardholder’scertification.Acardholder’sapprovermustbeasupervisorofthecardholderwhichwouldbeatleastonelevelhigherthanthecardholder.Theapprovermustbethemostlogicalsupervisorwhichwouldbemostfamiliarwiththebusinesscaseandappropriatebusinessneedsforthecardholder’stransactions.Toallowforproperandcompleteprogramaudits,allprogramparticipants,includingpublicpostsecondary,willbemandatedtoimplementWORKSWorkflow,whichisanonlinesystemthroughBankofAmerica.Thesystemcaptures transaction; Workflow requires both cardholders and cardholder approver’s electronic signatures, along with the ability to maintain receipts and backup supporting documentation in one central location through the scanning feature which is also being mandated, therefore, assisting with audits and reviews. The system allows for an additional level of approvals, beyond the cardholder and approver. Another function of Workflow allows accounting information to be coded by the cardholder for each transaction. The accounting function is mandated for ISIS/LaGov interfaced agencies which would ultimately be interfaced to the ISIS and LaGov systems. For all other agencies/post secondary/board/commissions, which are not ISIS/LaGov interfaced agencies, although it is still mandated for the agency to utilize Workflow including scanning capabilities, the agency will not be required to interface with any accounting system. Agency program participation requires annual review of the agency’s program conducted by the agency’s internal audit section. All receipt and supporting documentation must be scanned and tied to the applicable transaction and not as one image for all transactions. During implementation and continuation of users into Workflow, ensure that every cardholder’s business email address matches the cardholder’s name. Another cardholder’s email address may not be used without prior approval from the Commissioner of Administration. This is done for security reasons and to protect all cardholders. Monthly reviews and inquiries, requested from the Office of State Travel, Division of Administration auditors, etc, to agency program administrators, must be answered in the time specified in the request. At this point, for monthly reviews, only justification is required for each transaction, along with program administrator and agency verification and determination that the transaction was for a business purpose and was in compliance with PPM49 and all state and agency card program policies, purchasing rules and regulations, statutes, and executive orders.

Allcardholders,programadministrators,CBAAdministratorsandcardholderapproversmustsignthemostcurrent(SeeAttachmentB)StateofLouisianaCorporateLiabilityTravelCardProgramAgreementFormfortheapplicableprogramroleonanannualbasis.Agreementsacknowledgeandoutlinetheapplicableresponsibilitiesundertheprogram.Notravelcardshallbeissuedtoanyagencyprogramadministrators,departmenthead,CBAadministratororauditororanyotherrolesassociatedwithadministering,monitoringorreviewingtheactivitiesoftheTravelCardprogram,aswellasanynon‐stateemployees.Ifitisjustifiablehardshipforoneoftheabovepositionstonotbeallowedtopossessatravelcard,awrittenrequestmustbesubmittedtotheCommissionerofAdministrationincludingdetailedjustificationastowhythisisnotfeasibleandwhatprecautionswillbetakentoguaranteethesecurityandvalidityofexpenditures.SpecificapprovalfromtheCommissionerofAdministrationmustbeobtainedpriortoissuingacardtoanindividualservinginanyoftheseroles.Also,noemployeemayqualifyforaStateLiabilityTravelCardiftheirStateofLouisianaCorporateTravelIndividualLiabilityaccounthasbeenrevokedduetocharge‐offsand/ornon‐paymentoriftheiraccountcurrentlyhasabalance.AllaccountsmustbepaidinfullpriortoconsiderationforaStateLiabilityTravelCard.Theonlyexceptionregardinganemployeepossessingacardwitharoleintheprogramisacardholderapprover.However,inorderforacardholderapprovertopossessap‐card,monthlyaudit,sign‐offinWorkflowsystem(onceimplementedintoWorkflow),andallotherresponsibilitieslistedthroughoutthispolicyforacardholderapprover,musttoobefulfilledbysomeonewhichisatleastonelevelhigherthantheapprover.Alltransactionsandsupportingdocumentationmustbe,ataminimum,randomlyaudited,byasecondparty;eithertheagency’sfiscalsectionortheagencyprogramadministrator.ItisstronglyurgedthatagenciesestablishcontrolsforpreandpostapprovalofitemsexpendituresontheTravelcard.Additionaldocumentationsteps,thatarestronglyrecommended,whichwouldstrengthencontrolsinthereviewprocessinclude:

Documentingthereasonforthepurchase(casenumber,project,etc.)onthereceiptalongwithsignaturefromcardholderandsupervisor.

Anyrecognizedorsuspectedmisuseofthetravelcardprogramshouldbeimmediatelyreportedtotheagencyprogramadministratorandmaybeanonymously,reportedtotheStateofLouisianaInspectorGeneral’sFraudandAbuseHotlineat1‐866‐801‐2549orforadditionalinformationonemayvisithttp://oig.louisiana.gov/index.cfm?md=pagebuilder&tmp=home&nid=3&pnid=0&pid=4&catid=0.Intheeventthatanagency/publicpostsecondaryentityfailstocomplywiththerequirementsforparticipationintheTravelCardProgram,theresultofnoncompliancemayberemovalfromtheTravel/CBAProgram.

2. DEFINITIONSAccountholder/Cardholder‐terminologyusedtoreferencetheemployeethathasbeenissuedatravelcard.

AgreementForm–Aformsignedbyaprogramadministrator,cardholderandcardholderapprover,annually,thatacknowledgesthecardholderhasreceivedrequiredtrainingfromagency,completedthestate’scertificationrequirementandreceivedapassingscoreofatleast90,understandstheTravelCardPolicies,bothstateandagency,andacceptsresponsibilityforcompliancewithallpoliciesandprocedures.CardholderEnrollmentForm–AformthatinitiatestheTravelCardissuanceprocessforthecardholder.ControlledBilledAccount(CBA)–acreditaccountissuedinanagency’sname(noplasticcardsissued).TheseaccountsaredirectliabilitiesoftheStateandarepaidbyeachagency.CBAAccountsarecontrolledthroughanauthorizedadministrator(s)toprovidemeanstopurchaseanyallowedtransactions/servicesallowedinthispolicy.SeeSection4.C.PleaserealizethatalthoughothertravelrelatedchargesarenowallowedontheCBAaccount,thetravelershouldbeawarethatthereisnoplasticissuedforaCBAtoensurethatthiswillnotimpairhistravelplans.Cycle‐theperiodoftimebetweenbillings.Forexample,theStateofLouisianaTravelCardclosingperiodendsatmidnightthe8thofeachmonth.Synonymouswith“billingcycle”.CycleLimit–maximumspending(dollar)limitaTravelCard/CBAisauthorizedtochargeinacycle.Theselimitsshouldreflecttheindividual’stravelpatterns.Theyarepreventativecontrolsand,assuch,shouldbeusedjudiciously.DisputedItem–Anytransactionthatwasdoublecharged;chargedaninaccurateamount,orchargedwithoutcorrespondinggoodsorservicesbytheindividualcardholder.ElectronicFundsTransfer(EFT)–anelectronicexchangeortransferofmoneyfromoneaccounttoanother,eitherwithinthesamefinancialinstitutionoracrossmultipleinstitutions.ElectronicSignature–Anelectronicsound,symbolorprocessattachedtoorlogicallyassociatedwitharecordorexecutedoradoptedbyapersonwiththeintenttosigntherecord.Fraud–Anytransaction,intentionallymadethatwasnotauthorizedbythecardholderorforOfficialStateBusiness.IncidentalExpense–expensesincurredwhiletravelingonofficialstatebusiness,whicharenotallowedonthestateliabilitytravelcard.Incidentalsinclude,butarenotlimitedto,meals;feesandtipstoporters,baggagecarriers,bellhops,hotelmaids;transportationbetweenplacesoflodging/airportsuchastaxi;phonecallsandanyotherexpensenotallowedinSection4C.INTELLILINK–Visa’s web-base auditing tool which is used to assist with monitoring and managing the agency’s card program usage to ensure that card use conforms to all policies and procedures.ISIS–StateofLouisiana’sintegratedsystemusedforaccounting,financing,purchasing,andcontractingfunctions.LaGov–StateofLouisiana’snewestintegratedsystemusedforaccounting,financing,logistics,humanresources,travelanddatawarehousestorageandreporting.Merchant–abusinessorotherorganizationthatmayprovidegoodsorservicestoacustomer.Synonymouswith“supplier”or“vendor”.

MerchantCategoryCodeGroup(MCCG)–adefinedgroupofmerchantcategorycodes.MCCGsareusedtocontrolwhetherornotcardholderscanmakepurchasesfromparticulartypesofmerchants.MerchantCategoryCode(MCCCode)–standardcodethecreditcardindustryusestocategorizemerchantsbasedonthetypeofgoodsorservicesprovidedbythemerchant.AmerchantisassignedaMCCCodebytheacquiringbank.PolicyandProcedureMemorandum49(PPM49)–thestate’sgeneraltravelregulations.Theseregulationsapplytoallstatedepartments,boardsandcommissionscreatedbythelegislatureorexecutiveorderandoperatingfromfundsappropriated,dedicated,orselfsustaining;federalfunds,orfundsgeneratedfromanyothersource.http://www.doa.louisiana.gov/osp/travel/travelpolicy.htmSinglePurchaseLimit(SPL)‐themaximumspending(dollar)limitaTravelCardisauthorizedtochargeinasingletransaction.TheSPLlimitmaybeupto$5,000;however,thislimitshouldreflecttheindividual’stravelpatterns.Therearepreventativecontrolsand,assuch,shouldbeusedjudiciously.PurchasesshallnotbesplitwiththeintentofandforthepurposeofevadingtheTravelCardsinglepurchaselimitsetforcardholders.TravelCard‐acreditaccountissuedinanemployee’sname.ThisaccountisthedirectliabilityoftheStateandispaidbyeachagency.TravelCardaccountsareatoolusedtoassisttheemployeeinpayingforspecific,highercosttravelexpenses,incurredduringtravelforofficialstatebusinessonly.TravelCard/BillingCycleLog–Paperandelectronic,oncetheagencyhascompletedtheimplementationofWorkflow,thislogisusedinthereconciliationprocessfortravelexpenseschargedduringthebillingcycle.Thelogisusedtodocumentcardholderapprovalofchargesbilledbymatchingthepaperbillingstatement,receivedfromthebank,tothelogandthedocumentationobtainedfromthevendor(s).Approvalofthelogbythecardholdercaneitherbebysignature(paperlog)orelectronicsignoff(throughWORKSWorkflowreconciliation).Likewise,thedesignatedapprover,supervisorofcardholderwhichisatleastonelevelhigherthancardholder,caneitherbebysignature(paper)orelectronicsignoff(onlineinWORKSWorkflow).Transaction‐asinglepurchase.Acreditalsoconstitutesatransaction.TransactionDocumentation–alldocumentspertainingtoatransaction,bothpaperandelectronic.Thedocumentationisalsousedforreconciliationattheendofthebillingcycleandistoberetainedwiththemonthlyreconciliationdocumentationforreviewandauditpurposes.Examplesoftransactiondocumentationinclude,butarenotlimitedto:itemizedpurchasereceipts/invoices,(withcompleteitemdescriptions,notgenericsuchas“generalmerchandise),receivingdocuments,credits,disputes,writtenapprovals,airlineexceptionjustifications/approvals,travelauthorizations/expenseforms,etc.WORKS–BankofAmerica’sweb‐basedsystemusedforprogrammaintenance,card/CBAissuing/suspension/cancellationandreporting. WORKS Workflow – Bank of America’s online system that includes user profiles and transaction Workflow. For ISIS and LaGov interface agencies, transactions are coded and interfaced to the ISIS/LaGov systems for payment monthly.

3. STATELIABILITYTRAVELCARDADMINISTRATIONRESPONSIBILITIES

A. OFFICEOFSTATEPURCHASINGANDTRAVELRESPONSIBILITIESTheStateofLouisiana,OfficeofStatePurchasingandTravelisresponsibleforthestatewidecontractadministrationoftheStateLiabilityTravelCard/CBAProgram.TheStateProgramAdministratorwillserveasacentralpointofcontacttoaddressallissuesandchangesnecessarytotheoverallprogram,andcoordinatesuchchangeswiththecontractor,BankofAmerica.TheOfficeofStatePurchasingandTravelwillissueandmaintaintheStateLiabilityTravelCard/CBAPolicyascontainedherein.Ifthestate’spolicyortheprogramlimitsarechangedstatewidearevisedTravelCard/CBAPolicywillbeissuedbytheOfficeofStatePurchasingandTravel.TheOfficeofStatePurchasingandTravelwillapproveagencyparticipationintheprogramandidentifytheallowableMerchantCategoryCodes(MCC)andtheirlimits,ifapplicable.MCCallowanceswillbeinaccordancewithSection4C.Anywaivertothispolicywillbeconsideredonacase‐by‐casebasisandshouldbeinwritingontheexemptionrequestformandforwardedtotheOfficeofStatePurchasingandTravelforapproval.Theprogramdoesnotallowcashwithdrawals/transactionsoranyattemptforcashtransactions,ascashblockedfromtheprogram.

B. AGENCY/PUBLICPOSTSECONDARYRESPONSIBILITIES AgencyresponsibilitiesincludeadministrationoftheirStateLiabilityTravelCard/CBA Programandcompliancewithstateguidelinesidentifiedherein,PPM49,anycurrentPurchasingPolicies,RulesandRegulations,LouisianaStatutes,ExecutiveOrdersand/orcurrentStateCorporateLiability“LaCarte”PurchasingCardPolicy,ifapplicable.TheDepartmentHeadwillberesponsiblefordesignatingAgencyTravelCard/CBAProgramAdministratorsandforimmediatelynotifyingtheStateProgramAdministratorattheOfficeofStatePurchasingandTravelofanychanges.AgenciesareresponsiblefordevelopingapoliciesdocumentingallinternalproceduresandensuringthattheyareinaccordancewiththeguidelinesoftheStateLiabilityTravelCard/CBAPolicyincludingastatementthatasinglepurchaseshallnotbeartificiallydividedtoavoidtheSPLorprocurementprocedures.Policiesshouldbeupdatedasnecessarywithchanges/additionswhichmayoccurintheAgency’sinternalproceduresand/orState’sLiabilityTravelCard/CBAPolicyincludingupdatingofMCCCodes,asnecessary,whenprovidedbytheOfficeofStatePurchasingandTravelandtheBankofAmerica.TheAgencyProgramAdministrator(s)willberesponsibleforkeepingwellinformedofprogramupdatesastheyaresentasemailupdates,alongwithdisseminationofthisinformationtotheDepartmentHead,cardholders,CBAadministrator,cardholderapproverandanyotheragencypersonnelasdeemedappropriate.

AgencyisresponsibleforperformingpostauditsofcardholdertransactionstomonitorappropriateusewhileverifyingthatpurchasesaremadeinaccordancewithPPM49,StateLiabilityTravelCardPolicy,and/orallpolicies,purchasingrulesandregulations,LouisianaStatutesandExecutiveOrders,ifapplicable.Thebankwillprovidereportingcapabilitiesatnocosttoeachagency.RememberthatalltransactionsMUSThaveareceipt,bothpaperandelectronic,oncetheagencyhascompletedtheimplementationofWorkflow.Electroniccopiesmustbeunalterableandreadilyavailabletoauditorswhenrequested.Theagencyisresponsibleforsecuringandarchivingtransactiondataasrequiredbythebusinessoperationsoftheagency.IfusingWORKSWorkflow,dataisavailableelectronicallyforupto3years.IfusingIntellilink,dataisonlyavailablefora27monthrotatingperiod.Ifanagencyrequiresdocumentationretentionmorethanstatedabove,itistheresponsibilityoftheagencytoobtainandarchivethetransactiondataannually.MonthlycertificationsthattheproceduresofauditsectionofthispolicyhavebeenconductedmustbesubmittedtotheOfficeofStateTravel.ThecertificationwillindicatethatagencypersonneladministeringtheTravelCardProgramhasgeneratedtherequiredreports,allrequirementslistedinpolicyhavebeencompleted,andnecessaryfindingshavebeeninvestigated,documentedandhandledappropriately.Inadditiontoestablishingpropercontrolsandagency’sprocedures,agenciesareresponsiblefor:1. Determiningappropriatecardholdersandsettingindividualcardholderlimitsforsingle

transactions,dailyand/orcycletransactionlimits.Whilewerecognizecertainbusinesstransactionsrequirehigherlimitsexceeding$5,000andmaybegrantedbysubmittinga“RequestforExceptionForm:totheOfficeofStatePurchasingandTravelforapproval.AgenciesarecautionedwhenincreasingSPLthatbestpracticecallsforaSPLtobelimitedtothelowestnecessarySPLthatisneededforthedutiesofthatindividual.The“RequestforExemptionForm”wouldalsobeapplicabletoopenanyMCCCodeswhichareclassifiedaseither“P”forprohibitedor“R”forrestricted.Itisalsobestpracticetoissueonlyonecardpercardholder

2. MonitoringforcardholderaccountswhicharenotactiveandadjustingSPL’sand/ormonthlycyclelimitsaccordinglybasedonpossiblechangeinneedsandcancellationofcard,whennotutilizedinatwelvemonthperiod.Acardmayonlyremainactive,ifdormantfora12monthperiod,byjustificationandapprovalfromtheOfficeofStateTravel.Ifapprovalisgranted,thecardmustbesuspendedandprofilechangedto$1limituntilfutureneedforactivation.Anexampleoftheneedforacardthatmaybedormantfor12‐monthsisthatthecardisbeingmaintainedonlyforemergencysituations.

3. DeterminingallowablemerchantcategorycodesbasedonindividualneedsandtheState’sallowances.

4. Educatingprogramparticipantsonstateandagencypolicyrequirements,proceduresandallowances.

5. Educatingprogramparticipantsonuseofcardandsalestaxrequirements.6. Maintainingbudgetarycontrols.7. Developingatravelcardlogusedtoassistinreconciliationprocess.8. Establishing procedures, as part of exit paperwork, to collect and cancel cards upon

termination of the employee. Exit procedures include a review by the cardholder andsupervisorand/orprogramadministratorofallcurrentchargesontheaccount,verifyingthat all necessary supporting documents, receipts and required signatures have beenobtained. Cardsshouldbe returned to theagencyprogramadministrator to cancel anddestroy.

9. Educatingcardholdersonprocessofreportingacardlost,stolenand/oranyfraudulentactivity.

10. Requestingcards,usersinWORKS,andperforminganymaintenancenecessaryforagencycardholders.IssuingsecureUserID’sforeachcardholder,approver,CBAadministrator,accountant,auditorsandagencyprogramadministratorinallWORKSapplicationsiftheonlinesystemisimplemented.

11. Agencypolicymustspecificallyaddresshowanemployee’sabsenceduringapprovalprocessoftransactionswillbehandledespeciallyonceagencyhasbeenimplementedintoWORKSWorkflowsystem.

12. Monitoringtheissuanceofcards,ensuringpromptreconciliationofperiodicstatements.13. EstablishproceduresforreducingTravelCardcardholdersto$1limitsorsuspendingthe

cardduringanextendedabsenceand/oruntilthecardholderreturns.Thiswillbedonetoprotectthecardholderandtheagencyduringtheirabsence.

14. Establishingandenforcingpersonnelpoliciestodisciplineemployeesintheeventofabuseorfailuretocomplywithestablishedguidelines.Ensurethattheconsequences,outlinedintheagencypolicyareexecutedandallprogramparticipantsareawareoftheconsequencesofcertainactionsinvolvingtheTravelCardProgram.

15. Developingproceduresforrecoveringofunauthorizedchargesand/oroverageofallowancesasdefinedinPPM49.Ifabuse,whetheraccidentalsuchastravelincidentals,occursmorethantwice,cancellationoftheTravelCardisstronglyencouraged.

16. Developingproceduresforbothstate,cityandparishtaxreimbursementstoapplicablehotel,cityparishand/orStatetohandlehotelchargeswhicharenotallowedbutwerechargedresultinginanunauthorizedtaxexemptionforchargessuchasroomservices,movies,doubleoccupancyforadditionalnon‐stateemployees,etcaswellasotherchargeswhichareinexcessofofficialbusinessdays(suchaspersonaldaysaddedatthebeginningorendofatrip/conference)

17. Maintaininglistofallagencycardholder’snames.18. EstablishingagencyCorporateBusinessAccounts(CBA’s)anddeterminingproper

administrators/approvers.ThecontracttravelagencymustbenotifiedofauthorizersforeachCBAaccount.

19. Annually,thedepartmenthead,alongwithallcardholderapprovers,shallreviewcardholders,cardholderlimitsandensureappropriateutilization.Afileshallbemaintainedshowingcompliancewiththisrequest.

20. Developproceduresforonlineaccounts,suchsAmazon,PayPal,EBay,etc.Thesetypesofaccounts,ifnecessaryandallowedforusebyanemployee,musthaveastandalonebusinessaccountorregistrationandmustnotbecombinedwithanindividual’spersonalaccount.Bydoingthis,itallowstheagencyaccesstoviewtheaccountsonlinewhileverifyingthatallpurchaseswerebusinessrelated,emailreceiptswerenotalteredandthatallpurchasesarebeingdelivereddirectlytotheagency.

21. ISISAccountingInterfaceAgencies:Establish and assign default/override accounting codes for transactions not otherwisecodedthroughtheelectroniconlineWORKSWorkflow.Therewillbeadefaultaccountingcode for each appropriated program that will consist of thefund/agency/organization/object combination. Coding will be assigned either throughonlineallocationorthroughtheapplicationofoverridecodesduringexportfromBOAtoISIS.Default/overridecodesareassignedbyOfficeofStatewideReportingandAccountingPolicy(OSRAP)andareincludedintheexportprogrammingwhennoallocationcodinginapplied.The Agencywill be responsible for notifying OSRAP of all instances that will require achange in the agency’s structure. The Agency will be responsible for updating userrestrictionswithinitsinstancewhenusingtheWORKSWorkflow.

Ensuringaclearingorganizationcode(TTTT)oroverrideorganizationcodeissetupforeach corporate account (ISIS Agency) for miscellaneous charges and for cardholdertransactionsthathaveanincorrectormissingcode.ISIS Agencies will be responsible for reconciling cardholder statement (paper orelectronic)toelectronicpayment(P4TravelCardVendorPaymentVoucherInputForm)and distributing costs from the default/override accounting codes to the properaccountingcodes.ISISAgenciesmustnotifyOSRAPimmediatelyofanydiscrepancies.

22. NON‐ISISAccountingInterface:Agencieswill assign codes specific to their accounting system. These assigned accountnumberswilltrackpurchasesasdeemednecessary.

23. Non‐InterfaceAgencies:For any agency not receiving an interface into their accounting system, it will be theagency’s responsibility to ensure that the reconciliation is completed andpayments arepaid in full, timely each month, with ONE electronic funds transfer (EFT) to Bank ofAmerica

24. LaGOVAgencies:EstablishandassigndefaultaccountingcodesforeachcardholderinWORKS.TheAgencywillberesponsibleformaintainingtheAccountingCodeandthecardholderdefaultswhenthereisachangeintheagency’sstructure.WORKSwillbesettovalidateaccountingcodes.WhenthereisatimingissuethatresultsinatransactionbeinginterfacedwithanaccountingcodethatisnolongervalidinLaGov,thetransactionwillposttoadefaultfund/costcenter

C. Supervisor/ApproverResponsibilities

1. ObtainannualapprovercertificationthroughtheState’sonlinecertificationtrainingprograminwhichapassinggradeofatleast90mustbeobtained.

2. ObtainagencyprogramtrainingandsignanApproverAgreementForm,annually,withoriginalsgiventoagencyprogramadministratoralongwithapproverreceivingacopy.

3. Obtain,reviewandunderstandthestateandagencypolicies,PPM49andallrules,regulations.policies,procedures,guidelines,statutes,executiveorders,ifapplicable.

4. KeepwellinformedofprogramupdatesassentfromagencyprogramadministratorsoranyoneassociatedwiththeStateLiabilityTravelCardProgram.

5. Ensurethatalogiscompletedbyeachcardholder,thatthelogcorrespondswiththemonthlybillingstatementandthatthelogandstatementaresignedbybothapproverandthecardholder.

6. Alwayssubmitapprovalswithallnecessarydocumentationincludingcompletelineitemdescriptions where generic description is on receipts such as “general merchandise”(bothpaperandelectronic)inatimelymanner.

7. Ensure that supportingdocumentation, including thesigned logorapprovedelectroniclogandsignedstatement,bybothapproverandthecardholder,alongwithanyfindingsandjustificationsaresenttotheagencyfiscalofficeforreview,wherethedocumentationwill bemaintained inone central location, in accordancewith the state’s requirementsandtheagency’spolicy.

8. Immediatelyreportanyfraudormisuse,whetheractual,suspectedorpersonalchargesto the agency program administrator, as well as, agency head and otherpersonnel/agenciesasrequired.Anapproverwillparticipateinanydisciplinaryactionswhichmaybedeemedappropriate,ifnecessary.

9. Notify an agency program administrator, immediately, upon separation, change indepartment/sectionorduringextended leave foranycardholders inwhichyouare theapprover.

10. Complete an exit review, with the cardholder, of the cardholder’s transactions,supportingdocumentationandreceipts,aswellas,obtainingnecessarysignaturespriortodeparture.

11. EnsurethattheTravelCardisobtainedfromtheemployeeuponseparationorchangeindepartment/section and return card to agency program administrator. Ensure thatagency program administrator makes necessary changes to cancel the card and toremoveapproverastheemployee’sapproverand/oremployeefromtheapprover’s listofcardholdersforwhichtheyareresponsible.

12. Ensurethateitherapproverorthecardholdernotifiestheagencyprogramadministratorif card is lost, stolen or has fraudulent charges. Ensure the cardholder immediatelynotifiesthebankaswell.

13. Review, at aminimumannually, all cardholderswhich approvers are designated as anapprover along with profile limits to ensure appropriate utilization of the card andprogramintent.Thiswillensurethatallcardholderslimits,MCCCodes,etc.,areworkingproperlyforthecardholder.Iflimitsorcodesarenotallowingthecardholdertoperformhis duties, then approver should contact the agency program administrator to makenecessaryadjustments.

14. Ensurethatcardholderisneverafinalapproverofhisownmonthlytransactions.15. Ensureeachtransaction,tothebestofapprover’sknowledge:

Has an appropriate business purpose, fits the cardholder’s business needs, and isauditedincludingareviewofallsupportingdocumentation.

IsincompliancewithPPM49,allcurrentpurchasingrulesandregulations,statutes,executiveorders,andpolicies,asapplicable.

Isincompliancewiththeagency’spolicyandtheState’sCorporateLiabilityTravelCard/CBApolicya.

Doesnotincludestatetax,asthisprogramisstatetaxexempt. Includes all required and complete documentation, including a detailed receipt,

supportingthetransactionandalldocumentationisscannedintoWorkflowandtiedto the appropriate transactions and that the paper documentsmatch the scanneddocuments.

Isnotaduplicationofpersonalrequestand/orreimbursements Has been verified to ensure that each transaction has a receipt and the receipt’s

date,supportingdocumentationanddocumentationdates,alongwiththelogdates,correspondwithknownbusinessneedsor tripallowancesanddates, ifapplicableandtravelhasbeenapproved,alongwithprogramcycledates(whichbeginthe9thofonemonthandendsthe8thofthefollowingmonth).

Has been coded properly for payments as outlined in the agency policy andproceduresandasrequiredinWorkflowforISISandLaGovinterfacedagencies.

16. SecureallassignedWORKSapplicationUserIDsandpasswords.NevershareUserIDandpasswords and/or leave work area while logged into the system or leave log‐ininformationlyinginanunsecurearea.

17. Understandthatfailuretoproperlyfulfilltheapprover’sresponsibilitiesasatravelcardapprovercouldresult,ataminimum,inthefollowing: Written counseling which would be placed in approver’s employee file for a

minimumof12months.

Consultationwithagencyprogramadministrators,andpossiblyheadofagencyandinternalauditsection.

Disciplinaryactions,uptoandincludingterminationofemployment. Legalactions,asallowedbythefullestextentofthelaw.

D. AuditReports

Attachment A contains a list of reports created for agencies to use for monthly audit requirements of this program through WORKS and Intellilink. Some reports are required to be generated and reviewed at least once a month, while others have been created and designed as added value to assist in policy compliance. Although all of the reports are not required monthly, agencies are strongly encouraged to determine which of the reports are of the most value to them and should consider rotating them, at a minimum every other month. When running these reports, it is the agency’s responsibility to not only review the data gathered, but to make certain that transactions are for a business purpose and have a legitimate business need or for known business travel. In the event that a transaction is being investigated, the cardholder must explain and justify the transaction being questioned. Based on the cardholder’s explanation, the agency should address the situation accordingly. All documentation/findings/replies resulting from the monthly audit of travel card transactions, are to be centrally located and readily available for any internal or external audits that may occur. Most reports listed in Attachment A are available through VISA Intellilink. Intellilink’s data is available for a 27 rotating month period. If an agency requires documentation retention for more than 27 months, it is the responsibility of the agency to obtain and archive the transaction data accordingly. Monthly certification that the above procedures have been conducted must be submitted to the Office of State Travel. The certification will indicate that agency personnel administering the Travel Card program have generated the required reports, all requirements listed in the policy have been completed, and necessary findings have been investigated, documented and handled appropriately.

Inadditionreportsshallbeusedasatooltoassisttheagencyprogramadministrator/agencywithdeterminingwhichcardholdersmayneedarefreshertrainingcourse,re‐certificationofthestate’sonlinetraining,counseling,cancellationofcard,duetoinaccuracies,etc.,aswellas,todeterminepossiblechangestocardholder’slimits,profiles,andMCCgroups.WhenWORKSWorkflowimplementationhasbeencompleted,aBillingCycleTravelLogreportwillbeavailableforprint.Itisanun‐editable,PDF,formattedreport.TheWORKSWorkflowsystemdataisgeneratedatthetimeofreportrequestwiththemostcurrentsignoffinformationwiththedateandtimestampoftheapprovalcapturedintheaudittracking,alongwithalldocumentationwhichhasbeenscannedtosupportthetravelcardtransactionsandtiedtotheappropriatetransaction.Alwaysensurethatthecorrectcycleperiod/datesareenteredwhenprintingthelogreport.Cycledatesfortheprogrambeginonthe7thofonemonthandendsonthe8thofthefollowingmonth.OnceanagencyhasimplementedWORKSWorkflow,thereareadditionalreportsthatcanbecreatedtogivecardholderapprovers,accountants,agencyprogramadministrators,auditorsandmanagementinformationtomonitorthecomplianceoftheircardholdersandstaff.DataisavailableelectronicallywithinWORKSWorkflowforupto3years.Ifanagencyrequiresdocumentationretentionformorethan3years,itistheresponsibilityoftheagencytoobtainandarchivethetransactiondataannually.

4. POLICYREQUIREMENTS

A. STATELIABILITYTRAVELCARDACCOUNTREQUIREMENTS/GUIDELINES

1. TraveladvancesshouldnotbegiventoanemployeewhodoesnotqualifyforaState

LiabilityTravelCardbecausetheirStateofLouisianaCorporateTravelIndividualLiabilityaccountwasrevokedduetocharge‐offsand/ornon‐paymentoraccounthasanoutstandingbalance.ListofcurrentineligibleemployeesmaybeobtainedfromtheOfficeofStatePurchasingandTravelorfromBankofAmerica.

2. AllTravelCardtransactionsmusthaveadetailedreceipt,notagenericdescriptionsuchas“generalmerchandise”orshouldbefullydocumentedelsewhere(bothpaperandanuneditableelectronicform,onceanagencyhasimplementedWorkflow)andmustbeinaccordancewithallPPM49guidelines,http://www.doa.louisiana.gov/osp/travel/travelpolicy.htm‐,PurchasingPolicies,RulesandRegulations,LouisianaStatutesand/orExecutiveOrders,http://www.doa.louisiana.gov/osp/osp.htm,if applicableincludingthetravelauthorization/expenseformswhichmustbecompletedforallnon‐routinetravel,conferencesandoutofstatetravel.

3. Cardholdersmustbeapprovedbyappropriateagencyauthorityanddistributedonlytofrequenttravelers,basedontherequestofasupervisor,managerordepartmenthead,notasanautomaticprocessuponhiring.

4. Necessarytrainingshouldbeconductedtoensurethatallprogramparticipants,suchasprogramadministrators,cardholders,CBAadministrators,cardholderapprovers,andanyotherapplicablepersonnelthathasaroleinadministeringthisprogram,isawareofalldutiesandresponsibilitiesassociatedwithpossession/useofaStateCorporateLiabilityTravelCard.Agencyprogramadministratorsshallmaintaintheannual,originalsignedagreementformfortheStateofLouisianaCorporateLiabilityTravelCardProgram,forallparticipantsoftheTravelCardProgram.Acopyofthesignedagreementalongwiththestateandagencypolicies,oralinktoallpolicies,PPM49,procedures,rules,regulations,andexecutiveorders,shallbeprovidedtotheprogramparticipants.

5. Allprogramparticipantsmustattendagencytraining.Participantsmustreceivestate’sonlinecertification,achievingascoreofatleast90andsignanagreementformapplicabletotheemployee’sroleintheprogram,acknowledgingresponsibilities.Bothoftheserequirementsaredueannually.

6. AllTravelCardsareissuedwithcorporateliability,underwhichthestateisliableforthecostofthepurchases.TheprogramisbasedonthestrengthoftheState’sfinancialresources,notthepersonalfinancesofthecardholder.

7. DuetoStateLiability,CorporateTravelCardsaretobeissuedinthenameofStateofLouisianaemployeesonly.

8. TravelCardswillbeissuedwithduallimits.Theoverallcardcyclelimitdeterminedbytheagency,andaSPLlimitupto$5,000,alsodeterminedbytheagency.Theselimitsshouldreflecttheindividual’stravelpatterns.Theyarepreventativecontrolsand,assuch,shouldbeusedjudiciously.ExceptionstotheSPLmayberequestedfromtheOfficeofStatePurchasingandTravelwithaTravelCardexemptionrequestform.

9. Default/overrideaccountingcodesmustbeassignediftheagencyhascreatedaninterfacewiththeaccountingsystem.

10. StateLiabilityTravelCardisaVISAcardandwillbeidentifiedwiththeStateofLouisianasealandmarked“CommercialTravelCard/LouisianaTravelCard.ThecardswillbeyellowandembossedwiththeEmployee’sname,departmentname,accountnumberandtaxexemptnumber.

11. ExpiringTravelCardswillautomaticallybereplaced/renewedpriortotheTravelCard’sexpirationdatebytheissuingbank.Allreplacement/renewedcardswillbesenttoagency’sprogramadministratorforproperdistributionandallcardholdersmusthaveare‐certificationfromthestate’sonlinetrainingclassachievingapassingscoreof90priortoreceivingtherenewaltravelcard.

B. INDIVIDUALTRAVELCARDCARDHOLDERSSHALL:

1. UseTravelCardforofficialstatetravelonly.Nopersonaluse.TravelCardislimitedto

thepersonwhosenameisembossedonthecard.TheTravelCardshallnotbeusedtopayforanotherorloanedtoanothertopayforofficialornon‐officialbusinessexpenses.

2. AttendrequiredagencytrainingandsignaStateLiabilityCardholderAgreementForm,annually,acknowledgingcardholder’sresponsibilitiespriortoreceivingthecard.

3. ObtainannualcardholdercertificationthroughtheState’sonlinecertificationtrainingprogramreceivingapassinggradeofatleast90priortopossessorcontinuingtopossessaStateofLouisianaP‐Card.

4. NeverincludethefullTravelCardaccountnumberinemails,fax,reports,memos,etc.Ifanaccountnumberisnecessary,onlytheuseofthelastfouroreightdigitsoftheaccountnumberisallowed.

5. SecureassignedWORKSapplicationUserIDs.NevershareUserIDandpasswordand/orleave work area while logged into the system or leave log‐in information lying in anunsecurearea.

6. RecognizethattheTravelCardisthepropertyoftheStateofLouisianaandthecardholderisresponsibleforthephysicalsecurityandcontroloftheTravelCardanditsappropriateuse.TheCardholderisalsoresponsibleformaintainingthesecurityofcarddatasuchastheaccountnumber,theexpirationdate,andthecardverificationvalue(CVV),the3‐digitsecuritycodelocatedonthebackofthecard.

7. NeversendacopyoftheTravelCardifrequestedbyamerchant.Ifthisisrequiredforpayment,thenthecardholdermustuseanotherformofpaymentotherthantheStateLiabilityTravelCard.

8. Presentapersonalcreditcardwhencheckingintoahoteltocoveranyincidentalexpenses,whicharenotallowed,ifusingtheTravelCardtopayforhotelroomcharges.Ifincidentalsareincurredduringabusinesstrip,travelermustbereimbursedthroughtheagency’stravelreimbursementpolicyandproceduresincludingthetravelexpense,BA12,process.

9. NeveruseanindividualTravelCardforpersonal,non‐businessexpensesforanyreason.10. NeverpayStatetaxesontheTravelCard,especiallyforhotel,Enterprisein‐statevehicle

rentals,andPark‐N‐FlyparkingchargeswhenusingtheTravelCard,sinceitisastateliability.SeeSection6.

11. Never,underanycircumstances,usetheTravelCardtoaccessorattempttoaccesscash.12. NeveracceptcashinlieuofacredittotheTravelCardaccount.13. NeveruseTravelCardforIncidentals.14. NeveruseTravelCardforgiftcards/giftcertificates,withoutpriorapprovalfromOfficeof

StateTravel,astheseareconsideredcashandtaxable.15. NeveruseTravelCardforpurchaseofalcohol,foodorentertainmentserviceswithout

obtainingpriorwrittenapprovalfromOfficeofStatePurchasingandTravel.16. NeveruseTravelCardforfuelorvehiclemaintenanceifagencyispartoftheFuelCard

andMaintenanceProgram.However,intheeventthatthefuelprogramisnotcoveredinacertaingeographicarea,thentheTravelCardmaybeusedanddocumentationofthetransactionshouldbemaintainedindicatingthereasonswhyafuelcardcouldnotbeused.

17. NeveruseTravelCardstoavoidprocurementorpaymentprocedures.

18. Submittheirtravelexpenseformwww.doa.louisiana.gov/osp/travel/forms.htmandallrequiredtransactiondocumentation(bothpaperanduneditableelectronicformat,onceWorkflowhasbeenimplemented),specialapprovals,etctimelyandinaccordancewiththeiragency’sinternalpolicy.Note:Everytransactionmusthaveareceiptwithafulldescription,notagenericdescriptionsuchas“generalmerchandise”oritemshouldbefullydocumented/describedelsewhere(bothpaperanduneditableelectronicformat,onceWorkflowhasbeenimplemented).FailuretodososhouldresultincancellationofTravelCard.Allpapersupportingdocumentation,includingsignedlogorapprovedelectroniclogandsignedmemostatement,alongwithanyfindingsandjustificationistobescannedintoWorkflowandtiedtoeachapplicabletransaction.Allmentionedabove,willbesenttothesupervisor/approverforrequiredauditandsignatures,andforwardedtheagency’sfiscalofficeforreviewandfilemaintenance.

19. NEVER MAKE A PAYMENT DIRECTLY TO THE BANK in the event that an unauthorizedchargeisplacedonthecardholder’sstateliabilityTravelCard.Makingapaymentdirectlytothebank,willcausethemonthlystatementbillingfiletobeoutofbalance,andtheagencywillhavetodeterminethecause.Ultimately,itwillbedeterminedthatapersonalpaymentwasmade.Inordertoavoidthissituation,reportanyunauthorizedchargestotheagency’sprogramadministratorimmediately,alongwithdecisiononhowthefundswillbereimbursedbacktotheagency.

20. Notifytheagency’sprogramadministratoriffraudulentchargesarenoticed,asthecardmayneedtobecancelledandanothercardissued.

21. Notifytheagency’sprogramadministratorifuseofacardhaschangedandlowerorhigherlimitsarenecessary.

22. ImmediatelyreportalostorstolencardbycallingBankofAmericaat1‐888‐449‐2273.

C. ALLOWABLE STATE LIABILITY TRAVEL CARD TRANSACTIONS 1. AIRFARE2. STATECONTRACTEDTRAVELAGENCYFEES3. REGISTRATIONFORCONFERENCE/WORKSHOPS–thiscardmaynotbeusedforMembership

Dues4. HOTEL/LODGING5. RENTALCAR6. PARKING–OnlywithhotelstayandcombinedoninvoiceandPark‐N‐FlyParking7. INTERNETSERVICES–Onlywithhotelstayandcombinedoninvoice8. GASOLINEFORRENTALCAR/STATEOWNEDCARONLY‐Nottobeusedifagencyispartofthe

FuelCardProgram/Contract.However,intheeventthattheprogramisnotcoveredinacertainarea,thenthetravelcardmaybeusedandfilemustbecompletelydocumented.

9. SHUTTLESERVICE–Onlywhenpre‐paidpriortotrip.Notforindividualgroundtransportationduringabusinesstripsuchastaxi,bus,etc.withoutapprovalfromOfficeofStateTravel

D. STATECORPORATEBUSINESSACCOUNT(CBA)REQUIREMENTS/GUIDELINES

1. AllCBAtransactionsmustbeinaccordancewithPPM49guidelines,

http://www.doa.louisiana.gov/osp/travel/travelpolicy.htm,PurchasingPolicies,RulesandRegulations,LouisianaStatutesand/orExecutiveOrders http://www.doa.louisiana.gov/osp/osp.htm.

2. ThepurposeofaCBAistoprovideatoolforagenciestopurchaseairfare,conferenceregistrationsandassistwithpaymentofhighdollartravelexpensesonly.SeeSection4.C.PleaserealizethatalthoughothertravelrelatedchargesarenowallowedontheCBAaccount,thetravelershouldbeawarethatthereisnoplasticissuedforaCBAtoensurethatthiswillnotimpairtheirtravelplans.

3. TheStatepromotestheuseoftheCBAaccount;however,eachdepartmentheadwilldeterminewhoiseligibletousetheCBAwithintheiragency.

4. Theaccount(s)areissuedinthenameoftheagencyandtheagencyprogramadministratoristheprimarypointofcontactforadministeringtheaccounts.Theagencymaydesignateanadministrator/authorizerperaccount.Eachadministratorhasthesameduties,obligationsandresponsibilitiesasacardholder,asoutlinedthroughoutthispolicy,specificallysection4.B.ThecontracttravelagencymustbenotifiedofauthorizersforeachCBAaccount.

5. CBAaccount(s)shallhaveanoverallcardcyclelimitdeterminedbytheagency.Theselimitsshouldreflecttheagency’stravelpatterns.Therefore,theselimitsmustbejudiciouslyestablishedbytheagencyandadheredtoaccordingly.

6. ,TheagencyProgramAdministratormayestablishaneworadditionalCBAaccount(s)throughBankofAmerica’son‐linesystem,WORKS.

7. TheCBAaccountsarethedirectliabilityofthestate.EachagencyisresponsibleforensuringallaccountsarepaidtimelyandfulleachmonthwithONEelectronicfundstransfer(EFT)toBankofAmerica.

8. CBAaccountsdonotallowissuanceofplasticcard.Thesearereferredtoasghostaccounts.IfitisdeterminedthatpersonalorotherunauthorizedchargesareoccurringontheCBAaccount,appropriatesteps,uptoandincludingdismissal,shallbetakentoresolvethemisuse/abuseoftheaccount.SeeSection5,CardMisuse.

9. ThefullCBAaccountnumbershallneverbeincludedinemails,fax,reports,memos,etc.Ifanaccountnumberisnecessary,onlytheuseofthelastfouroreightdigitsoftheaccountnumberistobeallowed.

4. CARDMISUSE

A. FRAUDPURCHASES‐anyuseoftheTravelCard/CBAwhichisdeterminedtobeanintentionalattempttodefraudthestateforpersonalgainorforthepersonalgainofothers.AnemployeesuspectedofhavingmisusedtheTravelCard/CBAwiththeintenttodefraudthestatewillbesubjectedtoaninvestigation.Shouldtheinvestigationresultinfindingswhichshowthattheactionsoftheemployeehavecausedimpairmenttostateservice,andshouldthosefindingsbesufficienttosupportsuchaction,theemployeewillbesubjecttodisciplinaryaction.ThenatureofthedisciplinaryactionwillbeatthediscretionoftheEntity’sAppointingAuthorityandwillbebasedontheinvestigationfindingsandtherecordoftheemployee.AnysuchinvestigationandensuingactionshallbereportedtotheLegislativeAuditor,OfficeoftheInspectorGeneralandtheDirectoroftheOfficeofStatePurchasingandTravel.Also,theagency’spolicyshouldstatethespecificsregardingre‐paymentincludingactionstaken,timeframeforre‐paymentandconsequencesifrepaymentisnotmadeinaccordancewiththeagency’spolicy.

B. Non‐ApprovedPurchase–apurchasemadebyaStatecardholderforwhichpaymentbythestateisunapproved.Anon‐approvedpurchasediffersfromafraudpurchaseinthatitisanun‐intentionalmisuseoftheTravelCard/CBAwithnointenttodeceivetheagencyforpersonalgainorforthepersonalgainofothers.Anon‐approvedpurchaseisgenerallytheresultofamiscommunicationbetweenasupervisorandthecardholder.Anon‐approvedpurchasecouldoccurwhenthecardholdermistakenlyusestheTravelCardratherthanapersonalcard.Whenanon‐approvedpurchaseoccurs,thecardholdershouldbecounseledtousemorecareinhandlingoftheTravelCard/CBA.Thecounselingshouldbeinwritingandmaintainedintheemployee’sfilefornolongerthanoneyearunlessanotherincidentoccurs.Theemployee

shouldbemadetopayfortheitempurchasedinappropriately.Shouldanotherincidentofanon‐approvedpurchaseoccurwithina12monthperiod,theEntity’sAppointingAuthorityshouldconsiderrevocationoftheTravelCard/CBA.Theagency’spolicyshouldstatethespecificsregardingre‐paymentincludingactionstaken,timeframeforre‐paymentandconsequencesifrepaymentisnotmadeinaccordancewiththeagency’spolicy.Consequencesforeithertypeofpurchasementionedabovemustbeclearlydocumentedintheagencypolicyandfullyexecutedwhenapplicable.

C. MERCHANTFORCEDTRANSACTIONSCommercialcardsareacceptedbyavarietyofmerchantsthatprocesstransactionsonlyifapprovedbytheissuingbanktherebyabidingbythecardcontrolsinplace.Merchanttransactionsareprocessedusingoneofthetwostepsasfollows:1. Merchantsprocesstransactionsagainstcardcontrols(MCC,limits,expirationdate,etc.)

and,ifapproved,receiveanauthorizationnumber.

2. Merchantssubmitthetransactionsforpaymentfromthebank.

a. Inrareinstances,merchantswillcircumventtheauthorizationprocessandonlyperformstep2.Thismeansthatthemerchantdidn’tprocessthetransactionagainstthecardcontrolsandthereforedidnotreceiveanauthorizationnumber.

b. Ifthishappens,themerchanthasforfeitedalldisputerightsandthetransactioncanbedisputedandunlessthemerchantcanprovideavalidauthorizationnumber,thedisputewillberesolvedinthecardholdersfavor.

D. CARDANDWORKSUSERID/PASSWORDSECURITYEachcardholder,CBAadministrator,agencyprogramadministrator,auditor,cardholderapprover,etc.,isresponsibleforthesecurityoftheircard,UserID(s)andpassword(s),andthereforeshould:1. NeverdisplaytheirCardAccountNumber,WORKSandWORKSWorkflowUserIDnumber

andpasswordsaroundtheirworkarea.2. NevershareUSERIDsandpasswordsand/orleaveworkareawhileloggedintothesystem

orleavelog‐ininformationlyinginanunsecurearea.3. NevergivehisorherCardAccountNumber,UserIDsorpasswordstosomeoneelse4. NeveremailthefullaccountnumbersorUserIDorpasswordunderanycircumstances

5. SALES TAX

A. Travel Card andCBAcharges are adirect liability of the State, therefore, Louisiana state

salestaxshouldnotbechargedonthecard,especiallyforhotel,Enterprisein‐statevehiclerentalsandPark‐N‐Flyparkingcharges.

B. Cardholders should make every effort prior to transaction completion of informing thehotel, Enterprise in‐state vehicle rental and Park‐N‐Fly parking to avoid being chargedLouisianaStatesalestax.

C. Intheeventstatesalestaxischargedandacreditiswarranted,itwillbethecardholder'sresponsibility to have the vendor‐merchant (not Bank of America) issue a credit to thecardholder'saccount.

D. It is StatePolicynot topayLouisianaState sales tax;however, theagenciesmayexemptcardholdersfromobtainingacreditfromthevendor‐merchantforstatesalestaxchargesof$25orless.Ifacardholdercontinuallyallowstaxesof$25orlesstobechargedtothecard,correctivemeasuresmustbetaken.ItistheAgency’sresponsibilitytomonitorthesesalestaxtransactionstoensurecorrectiveactionistakenagainstrepeatoffenders.

6. DOCUMENTATION

A. COMPLETEDOCUMENTATION1. EnsurethatdocumentationisadequateandsufficienttoadheretocurrentPPM49,

purchasingpolicies,rules,regulations,statutes,executiveorders,StateLiabilityTravelCardandCBAPolicyforrecordingofexpendituresintheState/AgencyaccountingsystemandtheStateLiabilityLaCartePurchasingCardandCBAPolicy,ifapplicable.OnceanagencyhascompletedimplementationofWORKSWorkflow,theagencymustensurethatallsupportingdocumentationalongwithreceiptsarescannedandattachedtoeachcorrespondingtransaction.Agenciesshouldensurethatimmediatesupervisors/approversareverifyingandensuringthatthesecontrolsarebeingmetandthattransactionsareappropriate,accurate,haveabusinesscaseandbusinessneedforallexpenditures,allreceiptsandreceipt’sdatesandothersupportingdocumentationdatesareapplicablewithknownneedorbusinesstravel,andapproved.DocumentationofapprovalmustbeaccomplishedbyasignatureonapaperTravelCardlogandonceagencyhascompletedWorkflowimplementation,electronicallyonlinebysigningoffonthetransaction.Approvalbytheapprovercertifiesthatthedocumentationisacceptableforeachtransaction,thatitwasforofficialstatebusiness,thatitisincompliancewithappropriaterulesandregulations,etc.,asmentionedaboveandthatithasbeenreviewedandisapproved.

2. Documentationisrequiredforallpurchasesandcredits.Foritemssuchasregistrations,wherethevendordoesnotnormallygenerateareceiptorpackingslip,acopyoftheorderingdocumentmaybeused.Acceptabledocumentationmustincludealinedescriptionwithfulldescriptionnotageneric“generalmerchandise”andlineitempricingforthepurchase.Electronicreceiptsareallowediftheyareun‐editableandaremaintainedincompliancewiththeagencyretentionpolicy.

3. For internet purchases, the print out of the confirmation showing the details, or theprintoutofthetransactiondetails,ifitshowswhatwaspurchased,thequantityandthepricepaidsufficefortheitemizedreceipts.

4. WhentheelectronicWorkflowinWORKSonlinesystemisimplemented,thecardholderisissuedauniqueloginUserIDnumber,alongwithapassword.ImmediatesupervisorsordesignatedapproversaretoutilizetheiruniqueUserIDandpasswordtocertifyandelectronicallysignoffoneachtransaction.(SeeSection5.D.)Audittrailsexistwithinthesoftwarewithdateandtimestampsforsign‐offsandapprovals.

5. Theagencycardholderapproverswillforwardallsupportingdocumentationalongwithinvoices,receipts,andsignedpaperorapprovedelectroniclog,bybothcardholderandapproverandsignedstatement,bybothcardholderandapprover,andanyfindingsandjustification to theagency’s fiscaloffice forreviewand formaintenanceof the files inaccordance with record retention laws. This file must be centrally located in theagency’s fiscal office and will be subject to periodic review by the Office of StatePurchasingandTravel,theLegislativeAuditorsandanyotherdulyauthorizedauditor.

6. All system entries and scanned supporting documentation, when utilizingWorkflowand electronic approvals are maintained electronically within theWORKSWorkflowonline system for up to 3 years. If an agency requires documentation retention formore than 3 years, it is the responsibility of the agency to obtain and archive thetransactiondataannually.

B. INDIVIDUALSTATELIABILITYTRAVELCARDS

1. Itwillbeeachcardholder’sresponsibilitytosubmittheirtravelexpenseformandall

requiredtransactiondocumentation(bothpaperanduneditableelectronic,onceimplementedintoWorkflow),specialapprovals,etctimelyandinaccordancewiththeiragency’sinternalpolicytohelpensureitispaidtimelybytheState.

C. CORPORATEBUSINESSACCOUNTS(CBA)1. AdministratorsfortheCBAaccountswillmaintainrecords/approvalssufficientto

reconciletheCBAstatementtoensureitispaidtimelybytheState.EachCBAadministratorandapproverisresponsibleforensuringthatdocumentationisadequateandsufficienttoadheretoPPM49guidelines,allrules,regulations,laws,statutes,policiesandAccountingguidelinesforrecordingofexpenditures.CBAadministratorsmusthaveanapproverwhoisasupervisoratleastonelevelhigherthantheCBAadministrators.CBAadministratorsaretofollowallindividualcardholderprocedures,trainingsandcertifications,rules,regulations,guidelines,asoutlinedinthispolicyandtheagencypolicy,includingforwardingsignedlogorapprovedelectroniclog,bybothadministratorandapprover,signedstatement,bybothadministratorandapprover,andsupportingdocumentationtoagency’sfiscalofficeforreviewandfilemaintenance.

7. PAYMENTPROCEDURESFORINDIVIDUALTRAVELCARDANDCBAACCOUNTSA. PAYMENTPROCEDURES

TheAgencywillensurethatnecessaryproceduresandcontrolsareinplaceforpromptpayment,reconciliationandcostdistributionofchargesandcredits.Agencyspecificpoliciesandproceduresmustbedeveloped.Thesepoliciesshouldaddressrequiredapprovalsandauthorizingprocedures.CopiesofthispolicymustbemadeavailabletoallprogramparticipantsandotherpersonnelresponsibleforTravelCard/CBA.1. BankofAmericawillsendpaperstatementsand/oranelectronicfilecontainingall

cardholdertransactions.Thesefilesmaybeusedforreportingandreconciliation.2. ThepaperstatementsandtheelectronicStatementBillingFile,whenapplicable,willbe

sentafterthecloseofthebillingcycle.PaymentmustbemadeelectronicallytoBankofAmericawithin25daysofstatementbillingdate.

B. ISISINTERFACEAGENCY

1. ThebillingcycleforallISISAgenciesendonthe8thofeachmonth.TheStatementBillingFilewillbeusedforISISAgenciestocreateaP4(TravelCardVendorPaymentVoucherForm)andinterfacetoAFS.Thisdocumentwilluseeithertheallocatedgeneralledgercodingenteredorthedefault/overrideaccountingcodesassignedtothetransactionatthetimeofinterfacebetweenBankofAmerica(BOA)andISIS.TheinterfacewillautomaticallycreatetheP4documenteachmonth.NoactionisrequiredbyISISAgenciesforpayment.ForagenciesthathaveimplementedtheWorkflowsystemforanelectronicreconciliationprocess,theagencywilldesignatethoseemployee(s)taskedwithmaintainingtheuserdata,aswellasthosethatwillberesponsibleformaintainingthegeneralledgercodingrestrictionswithinWORKSWorkflow.

1. TheP4documentwillproduceanelectronicfundstransfer(EFT)tobesenttoBankofAmerica.TheEFTrequestwillbeprocessedonthe28thofeachmonthtoallowfortimelypaymentsthroughouttheyear.

C. NON‐ISISINTERFACEAGENCY

1. AgenciescanusetheStatementBillingFiletointerfacetotheiraccountingsystem

throughWorkfloworusepaperstatementsandmustproduceONEelectronicfundstransfer(EFT)toBankofAmerica.

D. LaGOVAGENCY

1. ThebillingcycleforallLaGovagencieswillendonthe8thofeachmonth.The

StatementBillingFilewillbeusedtocreatesummaryinvoicesthatposttheliabilitytoBankofAmerica’svendoraccount.Theinterfacewillautomaticallycreatetheinvoicedocumentseachmonth.NoactionisrequiredbyLaGovagenciesforpaymenttooccur.AgencieswilldesignateprogramadministratorstaskedwithmaintainingthemasteraccountingcodeforeachcardholderwithinWORKS.

2. Theinvoicedocumentmustproduceanelectronicfundstransfer(EFT)tobesentto

BankofAmerica.TheEFTwillbeprocessedonthe28thofeachmonthtoallowfortimelypaymentsthroughouttheyear.

8. RECONCILIATIONANDCOSTDISTRIBUTION

A. Documentationmustbeobtainedindicatingthedateofpurchase/service,thevendorname,

completedescriptionoftheitemnotagenericdescriptionsuchas“generalmerchandise”,purchaseamountandreceiptdate.ForagenciesthathavealreadyimplementedWORKSWorkflowcardholder/approver/accountantwouldenteraccountingdistributioninformationforfund/agency/organizationnumberandobjectasthesewouldallberequiredintheonlineWorkflowsystem.Reportingcategory,subobject,andactivityareoptional.ForagenciesthathavenotimplementedWorkflow,maycontinuetouseapaperlog,pertinentaccountinginformationmayberecordedonthe“TravelCardLog”orrecordinginformationdirectlyonthereceiptfromthevendorforeachpurchase,serviceand/orcreditmadewithTravelCard/CBA.Agencypolicywilldeterminewhoprovidesthisinformationandhowitistransmittedtotheaccountingdepartment.AllsupportingdocumentationincludingreceiptsmustbescannedintoWorkflow,tiedtothetransactionwithoriginaldocumentationforwarded,includingsignedpaperlogorapprovedelectroniclog,byboththecardholderandapprover;thesignedmemostatement,bybothcardholderandapprover,alongwithanyfindingsandjustifications,totheagency’sfiscalofficeforreviewandmaintenanceoffiles.

B. CardholderswillreceivepaperbillingstatementsmonthlyfromBankofAmericawithinapproximately5businessdaysofthecloseofthebillingcycle.Ifthecardholderstatementisnotreceivedtimely,thecardholdermustnotifyagencyprogramadministratorimmediatelysothatastatementcanbeobtainedforreconciliationpurposes.IftheagencyhascompletedtheimplementedofWORKSWorkflowonlinesystem,apaperbillingstatementisnotrequiredtoreviewandapprovethetransactions.Transactionsareavailableforprocessingonlineassoonasthetransactionpoststotheonlinesite.

C. Thecardholdermustreconcilepurchases/serviceschargedduringthebillingcyclebymatchingthebankbillingstatementtohisTravelCardlog/recorduntiltheagencyhasimplementedWorkflow,orusingtheWORKSWorkflowonlinesystemandthedocumentationobtainedfromthevendors.Thedocumentation(bothpaperandun‐editableelectronic)willbereviewedandcertifiedbythecardholderasreceivedorreportedasadisputeditem.OnceWorkflowhasbeenimplemented,thecardholdermustscanallsupportingdocumentation,receipts,etc.,intoWorkflowandtieeachscantotheapplicabletransaction.Thecardholderforwardsallsupportingscanneddocumentationtohisimmediatesupervisor/approver.ForagenciesthathavecompletedimplementationoftheWORKSWorkflowsystem,whenacardholderapprovesatransactiononline,hissignoffmovesthetransactiontothequeueoftheirapprover.

D. Theimmediatesupervisor/approver,whoistobeatleastonelevelhigherthanthecardholder,mustreviewtheinformationanddocumentationenteredandscannedintoWorkflow,andsubmittedbythecardholder.Theapprover,tobedeterminedbeeachagencyandwhoshouldbeimmediatesupervisorandatleastonelevelhigherthanthecardholder,mustverifythatacceptablecompletedocumentationexists(bothpaperandun‐editableelectronic)tosupporteachpurchase,serviceand/orcredit,verifythatpurchasesareforofficialstatebusiness,andthatpurchases/servicescomplieswithcurrentPPM49,purchasingpolicies,rulesandregulations,LouisianaStatutes,ExecutiveOrdersStateCorporateTravelCardandCBAPolicy,asallmustbefollowedduringtheuseoftheTravelCardandthispolicy.Theimmediatesupervisor/approvermustsigntheTravelCardlog,orelectronicallyapprove,onceWorkflowhasbeenimplemented,alongwiththesigningofthememostatementcertifyinghisreviewandapproval.Whilemultipletransactionscanbesignedoffatonetimebyselectingmorethanonetransaction,itistheApprover’sresponsibilitytoverifythevalidityofeachtransaction.ThecardholdershallneverbethefinalapproverofhisownmonthlyTravelCardlog/onlinetransactions.Allsupportingdocumentation,includingthesignedlogorapprovedelectroniclogandsignedmemostatement,bybothcardholderandapprover,alongwithanyfindingsandjustification,mustthenbeforwardedtotheagency’sfiscalofficeforreviewandmaintenanceofthefile.

E. Onceallapprovalsandauditsbycardholderapprovershavebeenobtainedandforwardedtotheagencyfiscaloffice,theagency’sfiscalofficemustreviewtransactionsandreceiptsintheprogramjournalvoucherstocorrectanynecessarycodingchanges.Alldocumentationmustbehousedintheagency’sfiscaloffice

F. Itiscrucialthatallsupportingdocumentation,includingapprovaldocument(s),etc.,besenttotheagency’sfiscalofficeandbemaintainedinonecentrallocationavailabletoauditorsandnotscatteredwithindifferentlocations.

G. Ifitisdeterminedthatpersonalorotherunauthorizedchargesareoccurringonthecard,appropriatesteps,uptoandincludingdismissal,shallbetakentoresolvethemisuse/abuseofthecard.(SeeSection5;CardMisuse)

H. Uponnotificationbytheimmediatesupervisor/approverthatthecardholderreconciliationhasbeenapproved,theaccountingsectionwillensurethatthechargesaredistributedtotheappropriateaccountingcodes.

I. ItistheresponsibilityofeachagencytocontacttheBankifthepaperstatementisnot

receivedtimely.Agenciesshouldcompletethereconciliationanddistributionprocesseseachmonthandpriortoreceivingthenextbillingcycle.

J. ISISINTERFACEAGENCY

1. ISISAccountingsectionsmustreviewtheP4’simmediatelyupontheirpostinganddetermineifanydiscrepanciesexistbetweenbillingstatementandtheP4’s.Ifadiscrepancydoesexist,theagencyAccountingDepartmentshouldcontacttheagency’sprogramadministratorand/orBankofAmericaAccountSpecialisttodeterminehowthediscrepancywillbecorrected.Oncethisinformationisreceived,AccountingmustcontactOSRAP(225)342‐1053.OSRAPwillthendetermineifmanualP4’shavetobedeveloped.Thismusttakeplacepriortothe28thofeachmonth.

2. Miscellaneouschargesmadetothecorporateaccountmustbereviewed,approvedandreconciled.MiscellaneouschargeswilldefaulttoTTTTcodeortheoverridecodefromWORKSWorkflowwillbeapplied.AgencyaccountingdepartmentsmustmovethesechargestotheproperORGN.

3. Ifacardholder’sspendingdefaultstoTTTTortheoverridecodeprogrammedinWORKSWorkflow,ratherthantheircorrectORGNanerrorhasoccurred.Thetravelcardexceptionsreportandthe1G08reportofdetailedtransactionscanbeusedtodeterminethereasonforacardholder’sspendingorcodingofthetransactiontothedefaultTTTTorsomeotherincorrectcode.Theagencyprogramadministrator/accountingdepartmentmusttakestepstoresolvetheitemsonthereportbycontactingthebankandOSRAPifnecessarytocorrecttheroutingerror.Thisshouldbedonepriortoreceivingthenextmonth’sstatementtopreventreoccurringerrors.CardholderswhorepeatedlyhaveallocationerrorsshouldbecounseledandretrainedifnecessaryontheWORKSWorkflowprocessandcoding.

4. ISISAgencieswillprepareajournalvoucherdocument(J6orJ2orcreateaREJ6recordtoautomaticallygeneratetheJ6eachmonth)tocreditthedefaultaccountingcodes(TravelCardclearingorganizationandobject)anddebittheappropriateorganization,object,reportingcategory,etc.Note:PaymentforallISISAgencieswillbemadeautomaticallyonthe28thofeachmonthregardlessofthestatusofthereconciliationprocess.

5. ISISAgenciesmustreconcilethebillingstatementatthecorporateaccountleveltotheelectronicpaymentmadetoBankofAmerica.Allchargesand/orcreditsshouldbeclearedfromtheTravelCardclearingorganizationseachmonthforISISAgencies.

K. NON‐ISISAGENCIES:

1. Allchargesmadetothecorporateaccountmustbereviewed,approvedandreconciled.

Agencieswillreconcileanddistributecoststotheiraccountingsysteminatimelymannerandaccordingtoagencypoliciesandprocedures.Note:ReconciliationmaytakeplacebeforeorafterpaymentforNon‐ISISAgenciesbutpaymentshallbetimelyandinfulleachmonth,withONEelectronicfundstransfer(EFT)toBankofAmerica.

L. LaGOVAGENCIESLaGov Accounting sections must review the Statement Billing File (SBF) invoice postings to determine if there are discrepancies between the billing statement and the SBF file invoice postings. If a discrepancy exists, the agency Accounting department should contact the agency’s Program Administrator. The Program Administrator will work with their Bank of America Account Specialist to determine how the discrepancy will be corrected. The agency Accounting department will make the appropriate entry in LaGov to correct the discrepancy. This must take place prior to the 28th of each month.

Charges made to the corporate account must be reviewed, approved, and reconciled. The charges will post based on the default assigned in WORKS. The agency Accounting department must

move these charges to the appropriate account assignment values (GL/Business Area/Fund/Cost Center, etc.).

If a cardholder’s transaction posts to the default fund/cost center defined in LaGov, then an error has occurred. The Interface error report may be used to identify the reason the transaction posted to the default. The agency Program Administrator and/or accounting department must take steps to resolve the items on the report. This should be done prior to receiving the next month’s statement to prevent reoccurring errors. Cardholders who repeatedly have allocation errors should be counseled and retrained, if necessary, on the WORKS coding.

LaGov agencies will enter a journal voucher to credit the default account codes and debit the appropriate GL/Fund/Cost Center, etc., Note: Payment for all LaGov agencies will be made automatically on the 28th of each month regardless of the status of the reconciliation process.

LaGov agencies must reconcile the billing statement at the corporate account level to the electronic payment made to Bank of America. All charges and/or credits should be cleared from the default account codes each month for LaGov agencies

9. WAIVERS

A.EXCEPTIONS

1. TheDirectorofStatePurchasingandTravel,ordesignee,maywaiveinwritinganyprovisionsoftheseregulationswhenthebestinterestoftheStatewillbeserved.

TheDepartmentHeadandAgencyProgramAdministrators,bysigningthisPolicy,acknowledgeandacceptresponsibilitiesintheadministrationofthisprogramasoutlinedherein.

_______________________________ _______________________________________________DepartmentHead AgencyPrimaryProgramAdministrator _______________________________________________ AgencySecondaryProgramAdministrator _________________________________________________ Agency

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