P-Card Policies and Procedures

(Last Revision Sept 12, 2023)


In association with JP Morgan Chase (JPMC), the State of New York has developed a State Purchasing Card (P-Card) to allow employees to make purchases at the point of sale, over the telephone, or Internet. The P-Card allows you to spend money directly out of your budget. From the College’s viewpoint, it works like a debit card. From a supplier’s viewpoint, it is a Visa Card and is processed like any other credit card. The P-Card delegates purchasing authority to you. You can get exactly what you want, when you want it, faster, and with a minimum of paperwork. You can use the P-Card to buy the things you normally buy for your department. Naturally, the same restrictions that apply to other methods of purchasing also apply to the P-Card.

To be delegated authority, you have to undertake some responsibility. For example, you have to protect the P-Card, just as you protect your credit cards. You have to agree to use the P-Card responsibly. The cardholder is responsible for recording their purchases, retaining all documentation associated with the purchase, and reconciling their monthly transactions in an online reconciliation system. You must attach the transaction records to your Procurement List of Transactions (PLOT) sheet with the monthly statement from JPMC and submit them to your department head/supervisor for review and approval before sending them to Procurement & Accounts Payable. The department head will indicate approval by signing your transaction certification page. A copy of your PLOT sheet and backup records (transaction invoices) must be kept for seven years for audit purposes per the college’s document retention policy.

The cardholder will not be billed directly for charges but will receive a monthly statement online at: JP Morgan Chase. The State of New York will be liable for all authorized charges made using the P-Card.

Training is required for all people receiving a P-Card. The training will cover the use of the P-Card consistent with New York State Policy, as well as SUNY and/or campus purchasing practices. Before you receive your card, you must complete training.

Very Important

  • You may not use a P-card to pay invoices after goods or services have been received. If a vendor is unable to accept a credit card at the time an order is placed, you must submit a requisition for the order. Paying invoices received for previous orders, even if the vendor accepts a credit card, constitutes a confirming order and is strictly not allowed.
  • All purchases made with a P-card must follow all procurement rules including use of preferred vendors where practicable.
  • The P-card may not be used for expenses paid with Purchase College Foundation, Purchase College Association, or Research Foundation funds. You may not use your P-Card to later reimburse the State for charges belonging to another entity.
  • Do not charge travel-related expenses such as meals, lodging, airfare, or car rentals on the P-card. Depending on who is traveling, a Travel or NET card may be appropriate for these types of expenses.
  • Payment must be made at the time the expense is incurred. Confirming orders may not be paid with a P-card.
  • All merchandise must be delivered to the campus.
  • All items purchased with a P-Card remain the property of the State. No personal use items may be purchased, whether for the cardholder or others.
  • Any charges over $2,500 require three quotes and generally require a Reasonableness of Price form to be provided with the PLOT sheet.

I. Card Issuance

P-Card requests are made in writing by the employee’s Division Officer to the P-Card Administrator in the Procurement/AP Office and include the following information:

  • Name and title of card recipient
  • Department
  • Default account (Requests to change accounts for individual charges can be made by emailing the P-Card Administrator. In these situations, please note the new account on the monthly PLOT sheet.)
  • Telephone number
  • Office location
  • P-card limits (The Division Officer specifies the initial limits to the card after considering the cardholder’s departmental funding levels.)

Changing P-Card Limits
It is possible to change P-card limits once the P-card is set up. Written authorization requesting the change must be sent to the P-Card Administrator as follows:

A temporary limit change would be appropriate, for example, when there would be an out-of-the-ordinary charge for a cardholder in a particular billing period. The limit(s) would be changed to accommodate the charge and revert to the original limit(s) at the end of the billing period when the unique situation is completed. If a cardholder is constantly requesting temporary limit increases, he/she should consider requesting a permanent increase. A temporary limit increase requires authorization from the cardholder’s departmental account manager.

A permanent limit change would be appropriate if the cardholder expects to consistently spend at higher levels over multiple billing periods. A permanent limit increase requires authorization of the cardholder’s departmental account manager and the reporting VP-level Officer.

Card Delivery
P-Cards will be delivered to the Procurement & Accounts Payable Office approximately two weeks after the card has been authorized. Once received, the P-Card Administrator will call to schedule a time to pick up your card and to receive training.

II. Training and Card Holder Responsibilities

  • Cardholders must receive training on card usage and be given a copy of the P-Card policies and procedures. They must also sign an acknowledgment form regarding training and receipt of the policies and procedures.
  • The cardholder must protect the Purchasing Card, just as they protect their own credit cards.
  • The cardholder must agree/attest, in writing, to use the Purchasing Card responsibly.
  • The cardholder must certify their transactions in the SUNY Financial Management System and print the certification page for signature by their reporting Account Manager.
  • The cardholder must submit timely and complete monthly reconciliation reports.
  • For audit purposes, the cardholder must retain the transaction records, including copies of PLOT sheets and backup records.

III. Card Usage Requirements

Purchasing Card – Acceptable Use
Use the P-Card to purchase goods and services from merchants that accept a credit card. State procurement rules apply to all purchases.

Examples of allowable purchasing card purchases:

  • Office Supplies
  • Classroom supplies
  • Program supplies
  • Facilities department supplies
  • Conference registration fees

Purchasing Card – Disallowed Use
There are some goods and/or services for which the P-Card cannot be used either because:

  1. There is an alternate payment method for such purchases or
  2. Because the transaction is not allowed with New York State funds.

Purchasing any of the disallowed goods and/or services could result in cardholder repayment to the College for the unauthorized purchase and in loss of purchasing card privileges.

The purchasing card may NOT be used for the following:

  • Airfare
  • Alcoholic beverages
  • Bus (including shuttles and charters carrying non-employees)
  • Car Rentals
  • Cash advances and cash refunds
  • Cash back on purchases
  • Flowers (retirement, birthday, etc.)
  • Food items and/or beverages (including bottled water)
  • Campus contracts
  • Gasoline
  • Gift certificates/gift cards
  • Gifts (retirement, birthday, award plaques/trophies, etc.)
  • Hazardous Materials
  • Hiring construction contractors to do repair work/alterations of any type.
  • Hotel
  • Limousine
  • Medical services (doctor visits, emergency dental work, prescriptions)
  • Office/staff kitchen/break room supplies (including cups, utensils, plates, napkins, tissues, etc.)
  • Personal use items (individual heaters, fans, standing desks, etc.)
  • Postage (U.S. Post indicia)
  • Recreation
  • Relocation expenses
  • Rentals (party, performance/exhibition spaces, etc.)
  • Rents
  • Restaurants
  • Savings bonds
  • SUNY-wide contracts
  • Taxi
  • Tolls
  • Train
  • Travel & entertainment (including travel for faculty/staff/students and non-employees)
  • Weapons, explosives

No purchases may be made with the intent of later reimbursing the College.

Reasonableness of Price
If a purchase exceeds $2500, it will be necessary to demonstrate that the price is reasonable as well as the rationale for selecting the vendor. The easiest way to do this is to get three identical quotes and select the lowest bidder. These high-dollar transactions require a Reasonableness of Price form to be submitted with your monthly PLOT sheet.

Purchase of Equipment
The Procurement & Accounts Payable Office will notify the Internal Control Officer (ICO) of equipment purchases of $5,000 and over for inclusion in the property control system. The ICO will follow up in tagging and recording the equipment information in the SUNY asset system.

Sales Tax Exemption
The cardholder should always use the State of New York Employee Tax Exemption Certificate when making official College purchases. If New York State sales tax is charged on a cardholder’s credit card, the cardholder is required to go back to the vendors/merchants for the return of the sales tax amount by either credit to the P-card or by check refund. Check refunds should be delivered to the Purchasing & Accounts Payable Office for processing the check refund amount back to the cardholder account number where the item was charged. If New York State sales tax has not been credited or it is not possible for the vendor to refund the sales tax, please include a brief memo with your PLOT sheet explaining the situation. Include copies of correspondence with the vendor.

Split Charging
Having a single purchase split into multiple invoices on one statement, multiple statement periods, multiple cardholders, or multiple fiscal years is not acceptable. If a transaction does not fit within the cardholder’s limits, the cardholder should:

  1. Request an increase in the cardholder’s limits, or
  2. Submit the goods and/or services request on a purchase requisition for purchase order processing with payment through the voucher processing system.

Fiscal Considerations

  1. Before placing any order, make sure funds are available in your account and that you have secured any necessary pre-approvals for the expense.
  2. We advise the cardholder to use the P-Card judiciously at the end of the fiscal year to avoid overspending.

IV. Account Reconciliation and Certification

After the close of each billing cycle (on or about the sixth day of the month) JP Morgan Chase VISA will issue an electronic statement for expenses incurred during that particular billing cycle. Cardholders must review the statement and make sure all goods and/or services have been received for each charge.

Monthly Reporting
Log in to the JP Morgan Chase Commercial Cards PaymentNet page to view your transactions. Open the PDF version of your monthly Statement to print and submit with your PLOT Sheet.

Cardholder certification for a billing cycle must be completed by the end of the following month of the statement. For example, the January 2023 billing cycle will be available for certification on 02/6/23 (approximately); the cardholder is required to certify by 02/28/23. The purchasing card login and step-by-step instructions are available at: SUNY Financials Procurement Card.

PLOT Sheet
The PLOT sheet is the Procurement List of Transactions. The cardholder is required to list the transactions for a billing cycle on the PLOT sheet and to attach all required supporting documents as applicable. (e.g., invoices, receipts, certification pages, justification memos, Reasonableness of Price forms, etc.)

PLOT Sheet Due Date
The completed PLOT sheet with all backup documentation is due to the Purchasing & Accounts Payable Office by the end month in which the statement is issued. For example, the PLOT sheet for the January 2023 billing cycle, (for the period 01/06/2023-02/05/2023), must be received by the Purchasing & Accounts Payable office by 02/28/2023.

Required PLOT Sheet Information

  1. Cardholder Name. This should be typed or printed clearly.
  2. Department Name. This is the department to which the cardholder belongs.
  3. Transaction Period. The transaction period is the period represented on the PLOT sheet. For example, 01/06/23 - 02/05/23 is the January 2023 billing period. Either representation is acceptable.
  4. Transaction Date. This is the transaction date shown on the monthly statement for a transaction(s).
  5. Vendor/Merchant. This is the vendor/merchant from whom goods or services were purchased. It should match the merchant’s name on the monthly statement.
  6. Merchandise Description (Detailed). The goods/services purchased must be itemized in detail. For example, please do not just write “office supplies” as a description. Instead, name the items that were purchased.
  7. Purchase Cost. This is the credit card charge amount, and this should match the ‘amount’ on the credit card statement.
  8. Account Number. This is the account number where the item will be charged. If the transaction is charged to the cardholder’s default account, leave it blank. If the transaction is being charged to other than the cardholder’s default, indicate the account charged.
  9. Dispute (✔ if yes).
  10. Notes/Business Purpose. This field is available for useful information concerning a transaction to provide additional details. The business purpose of the goods/services must be stated. Additionally:

    • If items were purchased for a particular event, meeting, publication, or production, they must be identified by name and date.
    • Auto repairs, and/or auto parts must identify by vehicle plate number the specific vehicle involved plus year, make, model, and vehicle ID (VIN) number.
    • When computers are purchased, the name and office number of the individual receiving the computer must be noted on the PLOT sheet.

What to attach to the PLOT sheet?

  1. The PLOT sheet cover page.
  2. Printed certification page from the SUNY system, signed by P-card holder and Account Manager.
  3. A copy of the JP Morgan Chase credit card statement (printed from the PDF version of the statement).
  4. Vendor/Merchant invoices and receipts that show what was purchased and the amount paid. Invoice/receipt items should be itemized showing descriptions, quantities, and unit costs.
  5. Any other pertinent documentation. (For example “Reasonableness of Price” form, a sample of a printed item, etc.)

Please note:

  • When a print job is paid by the P-card, an original print sample must be included with the PLOT sheet.
  • When conference fees are paid, a memo or email must be included to justify the expense and demonstrate approval for the attendance.
  • When professional membership fees are charged, a brief memo must be included to explain what the organization is and the benefits to the college.

Additional Information concerning attachments to the PLOT sheet:

  • 8-1/2 x 11” invoices/receipts should be stapled (single staple) to the PLOT sheet.
  • For invoices/receipts smaller than 8-1/2 x 11”, the invoices/receipts should be taped to an 8-1/2 x 11” sheet of paper.
  • Receipts must be in the order they appear on the statement.

The College is required to collect and maintain a copy of the original freight/shipping invoice when shipping/freight charges are in excess of $500, with the exception of the following:

  • United Parcel Service (UPS)
  • Parcel Post (United States Postal Service Parcel service)
  • Shipment by the vendor’s own truck
  • Shipping of surplus State property
  • Shipping charges between two State agencies

If the merchant’s freight/shipping method falls into one of the above exception categories, please have the merchant state this. It is acceptable if it is stated on the merchant’s itemized invoice. Otherwise, the merchant’s original shipping/freight invoice is required to be submitted with the PLOT sheet.

V. P-Card Termination Policy

The P-card may be terminated for the following reasons:

  1. Employee separation: It is the responsibility of each cardholder and cardholder supervisor to notify the Purchasing Accounts Payable Office of his/her pending separation from Purchase College at least one full billing period prior to the employee’s departure or immediately upon notice of separation. This will allow the cardholder sufficient time to complete all PLOT sheets and certifications before leaving.
  2. P-card accounts with no activity for six (6) consecutive billing periods will be closed.
  3. Intentional Misuse of P-card.
  4. Failure to submit complete monthly reports for each statement period by the due date. The due date is the last business day of the month in which the P-Card statement was issued.

Intentionally misusing the P-Card and/or failing to reconcile monthly reports in a timely and complete manner is a serious violation of cardholder responsibilities and will be subject to the following:

  1. First instance - written warning and/or p-card re-training.
  2. Second instance - three-month suspension of P-card privileges.
  3. Third instance - revocation of Card privileges.

VI. Safeguarding the P-card

  1. The cardholder should keep their card in a safe place.
  2. The cardholder should never give the P-card to someone else to make charges.
  3. Do not post or write the card number in any place that is easily accessible.
  4. Never photocopy the back of the p-card that contains the 3-digit security code and cardholder signature.
  5. The cardholder may not share their user ID and password for the PaymentNet system (for statement retrieval) and/or the SUNY FMS system (for certification).

Scams / Phishing
Please be aware that email and telephone scams requesting cardholder information are common.

  1. A cardholder should never give the purchasing card account number to anyone who calls or emails asking for it. The cardholder should be the initiating party to a transaction.
  2. A cardholder should ignore/delete emails that discuss the cardholder’s account. The only emails concerning the P- Card you should open are those from the Purchase College Procurement & Accounts Payable Office. JP Morgan Chase will not send emails to cardholders; they will send a hardcopy letter through the mail.
  3. If a cardholder believes his/her purchasing card account number has been compromised, immediately contact JP Morgan Chase VISA at 1-800-316- 6056 to alert them of possible fraud and request a replacement card. Then notify the Purchasing & Accounts Payable Office at ext-6072. The P-Card Administrator will contact the cardholder when the replacement card is available for pick-up in the Procurement & Accounts Payable Office.

VII. Dispute Process

When a cardholder does not recognize a transaction on their statement, please do the following:

  1. The cardholder should review his/her records. The transaction may be showing with an alternate merchant/vendor name.
  2. Contact the merchant to find out who made the charge. The credit card statement usually has the telephone number for each merchant listed. It may be that you failed to keep a record of the particular charge.
  3. When all avenues for determining the validity of a charge have been exhausted, the merchant should be contacted and advised of the erroneous charge, and the cardholder should request a credit.
  4. If the merchant will not credit the account, the cardholder should:
    1. Contact JP Morgan Chase at the number on the back of the credit card.
    2. Advise the P-Card Administrator of the situation.
    3. Go into JPMC PaymentNet to dispute the charge within the Transactions List screen.
    4. Select Transactions > Manage to display the Transaction List screen.
    5. Click the transaction you want to dispute. The Transaction Detail - General Information screen displays.
    6. Click Dispute.
    7. Confirm your E-mail Address.
    8. Select a reason from the Dispute Reason list and provide any additional information as requested.
    9. Click Submit.

      Note: On the Transaction List screen, transactions in dispute are marked with an icon to indicate their status. Click the icon and follow the steps to cancel or resolve your dispute.

  5. Notify Purchasing & Accounts Payable Office. JP Morgan Chase’s receipt of the dispute request will initiate the crediting of the improper charge to the cardholder’s account.

    In situations of suspected fraud, JP Morgan Chase will always terminate the violated account and issue a new card account.

    JP Morgan Chase will issue a temporary credit to the cardholder’s account when notified of a questioned item. This credit will appear on the cardholder’s JP Morgan Chase statement the month following JP Morgan Chase’s notification. The credit amount will be subtracted from the new balance.

    JP Morgan Chase will issue a permanent credit to the cardholder’s account and process the appropriate chargeback for all questioned items resolved in favor of the state agency.

Cardholder Responsibility
Report any lost or stolen P-Cards immediately to JP Morgan Chase VISA at 1-800-316-6056. The cardholder should be prepared to give their name, account number, and card expiration date if known, SUNY identification number, and a brief explanation surrounding the loss.

Immediately following this verbal notification, the cardholder must also contact the Purchasing Department at 914-251-6072. Failure to comply with this notification process may result in the cardholder becoming personally liable for the fraudulent use of the card.

JP Morgan Chase Responsibility
JP Morgan Chase will take immediate action to cancel the card reported lost or stolen. JP Morgan Chase will initiate steps to issue a replacement card within 5 to 7 business days of receipt of notification. The replacement card will be sent to the Procurement Department.

VIII. Liability

New York State will be initially liable for all charges to the P-Card except for fraudulent use of the card by a supplier and/or an employee, charges in excess of the single per-transaction limits, and any other limits imposed by participating state agencies.
New York State will not be liable for any charges incurred by non-employees. Therefore, it is important to immediately report any lost or stolen P-Cards to JP Morgan Chase. Failure to comply with this process may result in the cardholder becoming personally liable for the fraudulent use of the card.

IX. Audits of Individual Accounts

It is important to note that the agency issuing the card, or the Office of the State Comptroller, may elect to audit any P-Card account at any time. The performance of these audits does not require advance notice. Therefore, it is extremely important that all cardholders and departments retain accurate records of all transactions made using their assigned P-Cards.

X. Key Contact Information

Procurement & Accounts Payable
Alissa Minio, P-Card Administrator: 914-251-6072

Lost or Stolen Cards, Disputes, and/or Billing Questions (24 Hours)
JP Morgan Chase VISA Customer Support: 1-800-316- 6056.
For TTY/TDD Service Call: 1-800-955-8060