State of Iowa Purchasing Card Program Policy and Procedures Manual
About the Manual
The State of Iowa Purchasing Card (PCard) Program Policy and Procedures Manual (Manual) is the official guide for all participants in the State PCard Program – Cardholders, Supervisors/Approvers, Agency PCard Coordinators, Accounts Payable staff, Financial Managers, other Agency management, and the PCard Program management team.
It is designed to help all parties understand the roles, rules, and expectations to ensure compliance, security, and continued program success.
Internal Agency purchasing card guidelines may be more, but not less, restrictive than those outlined in the State PCard Manual. Copies of internal PCard policies and procedures must be provided to the State PCard Program management team for review to ensure compliance with the Code of Iowa, Iowa Administrative Code (IAC), and DAS policies and procedures. Send to Pcard@iowa.gov. (See Agency PCard Policies and Procedures) In the event of a conflict between the State PCard policies and procedures and those of the Agency, the State’s policies and procedures will take precedence.
Regardless of role, it is the responsibility of all employees participating in the State PCard Program to read, understand, and abide by the policies and procedures contained in this Manual. Violations may result in administrative and/or disciplinary action. (See Compliance)
The State of Iowa’s Purchasing Card (PCard) Program is a commercial credit card program administered by the Department of Administrative Services (DAS) Central Procurement Bureau (CPB). The State participates in the U.S. Bank Consortium with the Board of Regents Universities and other public entities. The current Consortium agreement is available for Iowa county, city, local government, school district, and community college use through August 2024.
The State PCard Program is designed to facilitate the acquisition of goods and services by Agencies in accordance with procurement and accounting statutes and administrative rules specified in the Code of Iowa, Iowa Administrative Code (IAC), and DAS policies and procedures.
With the exception of Wright Express (WEX) cards assigned to State of Iowa Fleet vehicles, the State of Iowa’s PCard Program is the only charge card program authorized for procuring goods and services by Agencies* bound by IAC. (See Wright Express)
* For the purposes of this Manual and the PCard Program, “Agency” refers to any State of Iowa Department, Division, Agency, Bureau, Enterprise, Unit or other State entity with a Managing Account under the State PCard Program.
Purchasing cards (PCards) streamline the procure-to-pay (P2P) process of goods and services, making them an efficient, cost-effective payment tool and preferred alternative to traditional (paper) P2P methods.
For a purchasing card program to be successful, positive results must be achieved for all parties. Benefits for State buyers include convenience and faster delivery of goods and services; for State suppliers, PCards mean quicker payment and reduced handling. (Funds are generally received within 48 hours of the transaction, and deposits are made electronically.)
Overall, the PCard Program saves the State of Iowa time and money:
The State of Iowa’s commercial credit card program includes two types of “purchasing cards” – PCards (including Designated Vendor Cards) and Travel Cards (including Department Travel Cards). Both are VISA credit cards issued by U.S. Bank.
Travel Cards are issued and managed under the State PCard Program, but the policies for Travel Card use and procedures for payment processing are established by the DAS State Accounting Enterprise (SAE). For Travel Card policies and procedures, see SAE Travel Card Procedure 210.101.
The following table summarizes Travel Card expenses that are/are not allowed.
Note: The term “purchasing card” is a generic reference. “PCard Program” encompasses all card types included in the program.
Any Agency, Department, Division, Bureau, Enterprise, Unit, or other State entity may participate in the State of Iowa Purchasing Card (PCard) Program under the State’s corporate account.
Participation in the State of Iowa PCard Program requires an Agency Enrollment Application to set up a new “Managing Account” with U.S. Bank. The Managing Account is the umbrella account for an Agency’s Cardholders. If an Agency has both PCards and Travel Cards, it will have two separate Managing Accounts. (See Card Types)
It takes approximately 10-14 days to set up a new Managing Account. Once an Agency’s Managing Account is created, cards are usually received within a week.
Important: The Agency Enrollment Application requires that an Agency PCard Coordinator and primary Accounts Payable representative be designated at the time of application. Both roles carry responsibilities and commitment, and careful consideration should be given in assigning these roles.
(See Roles and Responsibilities)
Roles & Responsibilities
The State of Iowa PCard Program is administered by the DAS Central Procurement Bureau (CPB) PCard Team, but all participants play a role in ensuring the State’s Purchasing Card (PCard) Program operates effectively, efficiently, and in compliance with the Code of Iowa, Iowa Administrative Code (IAC), and DAS policies and procedures.
The following outlines general responsibilities for each. Specific examples can be found in Detailed Roles and Responsibilities. Roles and duties may vary by Agency size and scope, as long as internal controls and segregation of duties are maintained
(See Segregation of Duties). If you have concerns about segregation of duties, email Pcard@iowa.gov.
Segregation of Duties
While operational organization varies among Agencies, the following practices are required for accounting control purposes:
An appropriate segregation of duties requires that at least two people are substantially involved in a transaction. Substantial involvement means that a person other than the Cardholder is reviewing card transactions for appropriateness and approving or denying accordingly.
A business case for exceptions may be submitted to State PCard management. (See Exceptions)
Agency PCard Policies & Procedures
In addition to the State of Iowa Purchasing Card (PCard) Policy and Procedures Manual, Agencies are strongly encouraged to develop written internal policies and procedures for PCard use, reconciliation, and payment processing.
Internal Agency purchasing card policies and procedures may be more, but not less, restrictive than those outlined in the State PCard Manual. Copies of internal PCard policies and procedures must be provided to the State PCard Program management team for review to ensure compliance with the Code of Iowa, State Administrative Code (IAC), and DAS policies and procedures.
In the event of a conflict between an Agency’s policies and procedures and the State PCard policies and procedures, the State policies and procedures will take precedence.
While every organization is different, industry best practices demonstrate that purchasing card programs are optimally effective when:
Beginning in 2017, Agencies will be asked to submit a Biennial PCard Verification form confirming PCard contact information (PCard Coordinator, Financial Manager, and Accounts Payable Representative) and current copy of any internal PCard policies and procedures to Pcard@iowa.gov.
Cardholder Eligibility & Liability
Only permanent State of Iowa employees are eligible to receive State PCards. A business case for an exception may be submitted to State PCard management. (See Exceptions)
State PCards/Travel Cards are commercial credit cards that carry corporate, not individual, liability. This means the employee’s personal credit is not affected, and the State is responsible for payment.
However, it is the Cardholder’s responsibility to ensure the PCard is used within stated guidelines of this Policy and Procedures Manual. Failure to do so may result in administrative action, including card suspension, revocation, civil legal action to reimburse the State for unauthorized purchases, and/or disciplinary action up to and including termination.
Obtaining a PCard
Obtaining a PCard or Travel Card requires the following steps.
A new card will be ordered by State PCard Program management once the completed application is received, and the following Cardholder instructions will be provided.
Complete the training.
Courses may be found at:
PCard Training or Travel Card Training
To access the PCard Web Based Training courses, follow the links to the corresponding courses. In each folder you will find a course video and a quiz. You may watch the video and then take the quiz. Feel free to go back and watch the video again to find answers to questions on the quiz.
Submit a passing score of at least an 80%.
To take the quiz you have a few options (complete one).
Failure to save test scores may result in having to retake it. Training verification must be received before cards may be released.
The new card(s) will be sent by the State PCard Team to the Agency PCard Coordinator for distribution once all required documentation is received.
5. Next the Cardholder will:
Note: All forms must be submitted by the Agency’s PCard Coordinator to Pcard@iowa.gov.
Purchasing Card Training (Required)
Depending on the card type issued, successful completion (at least 80% passing score) of PCard 101 and/or Travel Card 101 is required for ALL Cardholders and Agency PCard Coordinators (given the Coordinator’s role in approving applications, change requests, reconciliation, and payment processing). Additional training and renewal training may be required. For the Agency’s own risk management, it is strongly recommended that all Agency PCard administrators (including Supervisors/Approvers, Accounts Payable personnel, and any designees) also complete training.
Access Online Training (Recommended for Cardholders/PCard Administrators)
U.S. Bank offers web-based training (WBT) for Access Online. Log-in instructions and a list of recommended module “curriculum” are posted on the training page of the PCard website. User guides (Access Online for Cardholders and Access Online for Agency Management) may be printed for step-by-step reference.
Procurement Training (May be Required)
Depending on the Cardholder’s purchasing role, additional procurement training may be required to ensure PCard purchases are made in compliance with state policy.
See the DAS CPB Training webpage or contact Purchasing.Mailbox@iowa.gov for procurement requirements and more training information.
Other State Policies & Procedures
While purchasing cards add convenience to the procurement process, they are not to be used to avoid or bypass State procurement or accounting policies and procedures. Regardless of payment method, all goods and services must be purchased in accordance with policies and procedures pursuant to the transaction. For reference, these can include:
Any additional policies and procedures required by the Cardholder’s employing Agency.
For a list of industry terms and definitions, see contact the State PCard team.
While purchasing cards add convenience to the procurement process, they are not to be used to avoid or bypass State procurement or accounting policies and procedures. Regardless of payment method, all goods and services must be purchased in accordance with policies and procedures pursuant to the transaction. (See Other State Policies and Procedures)
To help ensure compliance, follow these steps when making a PCard purchase:
Other purchasing reminders
For more information or clarification on Procurement code and guidelines, refer to the Department of Administrative Services (DAS) Central Procurement Bureau (CPB) Policy and Procedures Manual.
Unless otherwise restricted or prohibited by an Agency’s internal policy, PCards may be used for purchasing any goods or services for legitimate business purposes in accordance with State procurement procedures. The following is a list of spend categories and corresponding suppliers where PCard purchases are common or encouraged.
The following items and practices are allowed on State of Iowa PCards. Additional Agency guidelines may apply:
While purchasing cards add convenience to the procurement process, State of Iowa PCards cannot be used to avoid or bypass State procurement or accounting policies and procedures. Due to DAS State Accounting Enterprise (SAE) and Central Procurement Bureau (CPB) policies, and PCard best practices, the following are not allowed:
Suppliers, vendors and merchants are “contractors” who provide goods and services to the State.
They may or may not have a Master Agreement (MA) or agency-specific contract in place. An MA is a competitively bid contract which establishes prices, terms, and conditions for the purchase of common goods and services for multiple Agency use.
Tax Exempt Status
State Agencies are exempt from payment of state sales and use tax by Iowa CodeSection 423.3. Vendors may be provided a copy of the Iowa Department of Revenue’s Sales Tax Exemption Letter as verification.
It is the Cardholder’s responsibility to inform suppliers that purchases are for official State of Iowa business purposes, and are therefore tax exempt.
When using out-of-state vendors, delivery location determines taxability. Sales tax may be required on out-of-state transactions except certain states (DC, Illinois, Kentucky, North Dakota, South Dakota). See SAE Procedure 230.150.
If sales tax is charged in error, the Cardholder is responsible for contacting the vendor or service provider for credit back to the PCard (no cash refunds).
If Cardholders are unsuccessful in obtaining a refund from the vendor, Agencies may submit an Iowa Department of Revenue refund claim form.
Convenience Fees & Surcharges
In recent years, convenience fees and surcharges have become more common. Per credit card industry requirements, convenience fees and surcharges must be disclosed prior to a transaction. If a convenience fee or surcharge will be applied to a transaction, the Cardholder or Agency shall determine whether convenience fees or surcharges are prudent.
Any rewards points, cash, or cash-like value incentives earned because of State of Iowa purchases are the property of the State and may not be used for personal gain. Examples of such incentives include, but are not limited to gift cards, two-for-one purchases, rebates, and spend rewards.
Receipts, Documentation & Retention
Regardless of purchasing method or vendor, all purchases and credits require itemized transaction documentation from the vendor. This includes: credit card receipts, credit memos, shipping/packing slips, as well as any informal quotes, business purpose explanations, correspondence or other evidence related to vendor disputes, or additional information that may help explain expenses to an independent reviewer or external auditor.
If an itemized receipt cannot be obtained, a list of detailed charges from the vendor must be attached to the receipt showing unit prices and the total amount charged.
When purchasing goods or services from State of Iowa Master Agreement (MA), it is the Cardholder’s responsibility to verify contract pricing and receipt of all items, in addition to purchase or credit documentation.
If an itemized credit card receipt or credit memo is lost, the Cardholder is responsible for obtaining a copy from the vendor. The Cardholder must certify the original charge or credit slip, etc., is lost and the replacement must be treated as an original by printing “only invoice available-original lost” on the replacement document with Cardholder’s signature and date. Frequently misplaced documentation may lead to disciplinary action or card revocation.
Each Agency has its own retention requirements for purchasing card statements, receipts, credit memos, and supporting transaction documentation. Contact your Agency’s Financial Manager for details.
Receiving Goods & Services
Goods and services must be recorded in the year they are received.
Fiscal Year-End Procedures
The months of June and July present unique accounting challenges. When invoices indicate a shipment date of June 25-30, OR invoices dated June 25-July 5 indicate no shipment date, then packing slips showing the date the order was shipped from the supplier and/or delivery receipts showing the date received by the Cardholder are mandatory.
Credits & Disputes
Disputed charges can result from failure to receive goods or services, unauthorized charges, defective merchandise, incorrect amounts, duplicate charges, or credits not processed, among other reasons.
Cardholders are responsible for reviewing their monthly billing statements and verifying all transactions. It is also the Cardholder’s responsibility to contact and follow up with the supplier on any erroneous charges, returns, or disputed items as quickly as possible.
To avoid late fees or potential suspension, all statements must be paid in full. If discrepancies are noted on the monthly statement (incorrect quantity, price, duplicate billing, credits from prior transactions, or charges for items not yet received), the Cardholder should take the following steps:
A legitimate transaction can decline for various reasons – restricted MCCs, limits exceeded, or suspicious activity. If the decline occurs with a commonly used supplier, the best course of action at the point of sale is to step aside and contact U.S. Bank Customer Service (1-800-344-5696) to determine why a transaction is declined.
If the decline is due to card limits or MCC restrictions, a PCard/Travel Card Change Request Form must be submitted by the Cardholder’s Agency PCard Coordinator to address accordingly.
Emergency PCard Activation Procedures
All purchases must follow procurement guidelines. Changes to card limits or other controls require the submission of an authorized PCard/Travel Card Change Request Form by the Agency PCard Coordinator.
In the event of an official Disaster Declaration (tornado, floods, etc.), urgent crisis, or other catastrophic circumstances, requests for immediate changes to card limits, controls, or MCCs may be initiated prior to the completed form’s receipt.
Emergency card activation procedures are as follows:
Cardholders must be vigilant in obtaining receipts, invoices, and any supporting transaction documentation during the emergency to reconcile U.S. Bank statements and provide backup for any future FEMA (Federal Emergency Management Agency) reimbursement claims.
State PCard Program management will coordinate communication between U.S. Bank and Agency PCard Coordinators during disaster activation.
Emergency Procurement Procedures
Emergency procurements require submission of an Emergency Procurement Justification Form and documentation justifying the emergency purchases to the DAS Director for approval. An emergency includes but is not limited to a condition:
An Agency PCard Coordinator may request an exception to State PCard policy or procedures on behalf of a Cardholder via the PCard Exception Request webform, including an explanation of the request and authorization by the Agency’s Director or Designee.
Requests for exceptions to Travel Card or certain State Accounting policy or procedures may be made to DAS SAE via the Request for Exception to Statewide Policy per the instructions provided.
Wright Express Cards (WEX)
Each vehicle owned and operated for Agency use is issued a Wright Express (WEX) Fuel Card for fuel purchases. These cards are assigned to vehicles, not individuals, and shall only be used for fuel for the vehicle to which it is assigned. The official vehicle license plate number is printed on the face of the cards.
Please refer to the Fleet Vehicle Expense Chart for guidance.
* Remember: For State Fleet vehicles, maintenance or repairs cannot be charged to a WEX card; for repairs greater than $300 and all tire purchases require prior approval from DAS Fleet Services. Vendors must call DAS Fleet at 515-281-3162 for approval prior to service. *
To find a WEX-accepting fuel station near you, visit the WEX Fueling Locations map or WEX Merchant list.
Drivers should contact WEX directly to report any problems with cards at fueling stations by calling the toll-free number on the back of the card.
WEX Customer Service
WEX Card Replacement
If a State WEX card has been lost or stolen, WEX must be notified immediately.
Please call DAS Fleet Services at 515-868-1635 with any questions.
WEX Card Personal Identification Number (PIN) Reset
If necessary, a driver’s PIN may be changed by the department’s WEX card administrator or DAS Fleet Services. Requests may take up to 48 hours before all WEX sites have the new driver information.
Cardholders are responsible for the security of their PCards and the transactions made against them, as well as ensuring purchasing guidelines and internal controls are followed.
For additional security instructions, see Online Transactions, Fraud, Lost and Stolen Cards.
A variety of control features at the Cardholder and Agency level add protection against potential risk.
Card controls are determined during the application process by Supervisors and Agency PCard Coordinators, as well as any additional internal approvals an Agency may require.
All cards must be assigned a single transaction limit (STL). An STL is the maximum amount allowed for an individual purchase, including any tax or shipping (if applicable).
All Pcards must have a monthly credit limit – the maximum total dollar amount that may be charged within a billing cycle. The monthly credit balance resets at the beginning of every billing cycle.
Velocity settings limit the number of transactions or dollar total allowed during a specified period, such as no more than five (5) transactions or $500 per day.
In the interest of card security, foreign currency transactions are prohibited unless otherwise requested by the Agency. For infrequent international purchases, a manual transaction may be requested by the Agency PCard Coordinator and arranged by State PCard Program management.
MCCs are assigned by a supplier’s merchant bank based on the types of goods and/or services provided. Restricting certain codes helps protect the State against unauthorized or prohibited purchases.
All requests for adjustments to card limits or other controls must be made by the Agency PCard Coordinator via the PCard/Travel Card Change Request Form. State PCard Program management reserves the right to review, approve, or deny Agency card controls.
EMV (Chip & PIN)
EMV (Europay, MasterCard® and VISA®) refers to new “Chip and PIN” security technology featuring an embedded microchip that has been added to magnetic strip credit cards. The chip adds security to point-of-sale (POS) transactions.
Effective November, 2016, Cardholders are now able to set their own four-digit personal identification numbers (PINs) when activating their EMV cards. PINs are commonly used internationally, but most U.S. retailers still require a signature (“dip and sign” vs. “dip and PIN”).
When purchasing online, remember that online PCard transactions may only be made:
Card information should NEVER be emailed to merchants or third parties.
If a device used for online procurement card purchases is lost or stolen, Cardholders should notify their Agency PCard Coordinator immediately.
Agencies may have more restrictive internal policies regarding online transactions.
Requests for PCard account changes – such as monthly dollar or transaction limits – must be requested by the Agency PCard Coordinator via the PCard/Travel Card Change Request Form. U.S. Bank will not make changes to any Cardholder or Agency accounts without approval from the State PCard Program management.
PCard usage will be monitored, and Agency audits may be performed at any time to ensure activities comply with PCard Program and State of Iowa requirements.
Compliance violations include but are not limited to: unauthorized use, personal expenses, prohibited purchases, split transactions, insufficient documentation, incomplete/inaccurate records, consistently unmet reconciliation deadlines, or failure to follow the Code of Iowa, Iowa Administrative Code (IAC), and DAS policies and procedures.
Violations by any employee involved in the purchasing card process may result in administrative action, including card suspension, revocation, civil legal action to reimburse the State for unauthorized purchases, and/or disciplinary action up to and including termination.
DAS Central Procurement Bureau (CPB) may also rescind an Agency’s purchasing authority delegated by DAS if the Agency misuses its authority or fails to follow the Code of Iowa, Iowa Administrative Code (IAC), and DAS policies and procedures.
U.S. Bank offers software to help Agencies and State PCard Program management monitor Cardholder transactions. Specific rules detecting potential inappropriate use – such as split transactions or a prohibited MCC purchase attempt – may be customized upon an Agency’s request to trigger email notifications to both Agency and State PCard management.
In addition to routine PCard reports, DAS CPB relies on internal auditors to provide periodic review of procurement activities of Agencies, including PCard transactions.
Cancellation, Expiration, Hibernation & Purged Accounts
Cancellation: Agency PCard Coordinators must submit a completed PCard/Travel Card Change Request Form to cancel an employee’s purchasing card for whatever reason (termination, transfer, retirement, non-use, etc.). Cards are deactivated by the State PCard Program management team once requests are received. To dispose of a canceled card, cut horizontally through the card numbers and magnetic strip or EMV chip, and dispose in a secure shredding container.
Expiration: PCards and Travel Cards issued after October 2014 contain security chips that are now valid for four years through the end of the month of expiration. New cards will be automatically issued before the card expiration date. The State PCard Program management team will notify the Agency PCard Coordinator for required documentation – cardholder agreement, training, and conflict of interest forms (for PCards only) – before cards are distributed.
Hibernation: After 90 days of card inactivity, the monthly credit and individual transaction limits may be subject to voluntary “hibernation” pending notification. Hibernation means credit limits are reduced to $1 and returned to previous limits upon request. All purchasing cards should be similarly hibernated while a Cardholder is on medical leave, military duty or other extended leave of absence. Such measures help reduce risk to the State. Hibernation requests must be made by the Agency PCard Coordinator via the PCard/Travel Card Change Request Form.
Account Purge: Unless other arrangements are made, cards with a zero balance and at least 22 months of inactivity at the time of renewal will be automatically purged by U.S. Bank. The State PCard Program management team will notify the Agency PCard Coordinator of cards identified on the monthly purge report.
Fraud, Lost & Stolen Cards
In the event of fraudulent transactions or lost or stolen cards, Cardholders are responsible for notifying U.S. Bank immediately:
After notifying U.S. Bank, Cardholders should email their Supervisor(s), Agency PCard Coordinator(s), and State PCard Program management (Pcard@iowa.gov). Upon notification, compromised cards will be cancelled and new cards will be issued.
The Agency is responsible for paying all charges resulting from stolen or misused cards. Once U.S. Bank has been notified and completes an investigation, charges will be reversed and reflected on a later statement.
U.S. Bank provides zero fraud liability for unauthorized transactions reported within 60 days of the transaction date. Failure to notify U.S. Bank of fraud, lost or stolen cards may result in Agency liability for charges incurred.
In the event of confirmed fraudulent activity, please see the Fraud Checklist for next steps.
U.S. Bank can also provide Cardholders (or PCard Administrators) with email and/or text notifications in the event suspicious activity is detected.
For more information and instructions, see the FAQ: U.S. Bank Fraud Alerts.
Access Online (U.S. Bank's web-based card management system)
U.S. Bank’s secure, web-based account management system is Access Online.
Access Online requires one of the internet browsers below for full functionality:
· Microsoft Internet Explorer (version IE11 or later)
· Google Chrome (version Chrome 40.0.2214 or later)
· Mozilla Firefox (version 31.4.0 or later)
Basics for Cardholders
Once User Profile information and passwords are registered in Access Online, Cardholders can:
Basics for Agency Management
Administrator accounts can be created in Access Online (once any required training is completed) for Agency PCard Coordinators, Accounts Payable staff, and other internal management as designated by the Agency. As PCard administrators, they can:
Monitoring Account Activity
One of Access Online’s key benefits is the ability to monitor account activity. Monitoring account activity and declined transactions help detect attempted unauthorized purchases. Agency PCard Coordinators and authorized Access Online administrators may review Cardholders’ pending authorizations and posted transactions in “real time” in Access Online, including explanations for declined transactions.
Accounts should be monitored regularly to detect fraud early and reduce the additional time, paperwork and expense needed to address it. There are several ways to do this.
Cardholders and Agency Administrators
Agency Administrators Only
If fraudulent or unauthorized activity is detected, refer to the Fraud Checklist for next steps.
In addition, Cardholders (or PCard Administrators) can enroll in U.S. Bank’s Fraud Alert program to receive automatic notifications of suspicious activity by email or text (State-issued accounts and equipment only). (See Fraud, Lost and Stolen Cards)
For Access Online User Guides and resources, visit the PCard Training webpage.
The State PCard Program banking cycle ends on the 20th day of the month. If the 20th day falls on a holiday or weekend, the cycle will end at midnight on the next business day.
Statements are available for download the following morning. U.S. Bank does not issue paper statements. Cardholder and Agency Managing Account Statements can only be downloaded and printed via Access Online.
Cardholders who have “enabled” notifications in their User Profile (and Agency PCard administrators who have requested notification from the State PCard management) will receive an email when electronic statements are available.
To enable notifications in Access Online:
Payments should always be made from the Agency’s Managing Account Statement(s) – not individual Cardholder Statements. This helps ensure the Managing Account(s) is/are accurate and up to date, as credits, late fees or other outstanding charges are only reflected on the Managing Account Statement (not Cardholder Statements).
The Managing Account’s Vendor Customer Number (VCN) must be referenced on the PRC. (If you are unsure of your account’s VCN, email Pcard@iowa.gov.)
Resources: Access Online for Cardholders, Access Online for Agency Management
For reconciliation and payment processing, Cardholders are responsible for providing itemized purchase documentation. This includes:
Cardholder Statements and documentation for payment processing must be submitted timely to the Supervisor, Agency PCard Coordinator, or Agency Accounts Payable, according to internal Agency procedures.
Additional documentation that may be required includes informal quote documentation for any non-contract or non-certified TSB purchases and business purpose explanations for expenses that may not be easily understood by an independent reviewer or external auditor.
While internal procedures vary, most Agencies generally adhere to the following steps:
Depending upon Agency preference, Cardholders may verify allocations or reallocate transactions in Access Online.
Agency Reconciliation & Pre-Audit
After Cardholder statements, receipts, and related documentation are approved by the designated Approver, the Accounts Payable team performs the pre-audit prior to payment – verifying transactions, documentation, and allocations in Access Online.
Payment Terms & Processing
U.S. Bank payment terms are “net 30,” which means U.S. Bank must receive payment within 30 days of the statement date. Payments should always be made from the Agency’s Managing Account Statement (not Cardholder Statements).
To avoid potential late fees and account suspension (which disables all cards under the Agency’s Managing Account) full payment must be received by U.S. Bank within 60 days.
Accounts Payable: U.S. Bank payments should always be made by Payment Request Commodity (PRC) referencing the U.S. Bank Vendor Customer Number (VCN) assigned to the Managing Account at the time the account is created. This ensures payment is applied to the appropriate account. Every PCard and Travel Card Managing Account will have a different VCN.
For more information or to verify a VCN, contact the State PCard Program management team at Pcard@iowa.gov.
To streamline payment processing, an interface has been designed to transfer PCard transaction data and accounting allocations from Access Online to the State’s accounting system (I/3). Once data has been uploaded into I/3, Payment Request Commodity (PRC) documents will be generated for review. These payment docs may be approved for processing, modified, or deleted.
Note to Accounts Payable: To ensure accurate information is uploaded to the draft PRC, all allocations MUST be completed and Agency-approved in Access Online within 15 calendar days of the billing cycle close date – the statement date is Day 1; allocation deadline is Day 15; data extraction follows. Internal processing deadlines should be made accordingly to meet the Interface timeline. Otherwise, PRCs may be created manually in I/3.
Iowa PCard Program Contacts
James Harris (515) 745-2526 email@example.com
Heather Johnson (515) 321-5284 firstname.lastname@example.org