GPC User Guide

Northern Lighthouse Board
GOVERNMENT PROCUREMENT CARD
PROGRAMME
With the Royal Bank of Scotland
EMERGENCY CONTACT
DETAILS
IIf
your Credit Card is lost
or stolen please telephone
0870 6000 459 and report
the incident
USER GUIDE
Contents
INTRODUCTION ...........................................................................................................................................1
Overview of the Purchasing Card Process ....................................................................................................3
CARD HOUSEKEEPING ...............................................................................................................................4
Amended cards - change of name ........................................................................................................4
Non Receipt of Cards ............................................................................................................................4
Security of the Card ...............................................................................................................................4
Online Guarantee ..................................................................................................................................4
RBS Secure ...........................................................................................................................................4
Security Code (Card Verification Value) ................................................................................................4
Fraud Protection ....................................................................................................................................5
PINs and Passwords .............................................................................................................................5
Lost/Stolen cards ...................................................................................................................................5
Job Change/Department Change ..........................................................................................................5
Leaving employment .............................................................................................................................5
Cardholders Liability/Credit Status ........................................................................................................5
TRAINING......................................................................................................................................................6
LIMITS ...........................................................................................................................................................6
Monthly Credit Limit ...............................................................................................................................6
Transaction Limit ...................................................................................................................................6
Merchant Category Blocking .................................................................................................................6
TRANSACTIONS ..........................................................................................................................................7
Where the card can be used .................................................................................................................7
NLB’s Budgets and Budgetary Authority ...............................................................................................7
Raising Transactions/Placing Orders ....................................................................................................8
VAT ........................................................................................................................................................9
Card Declined ........................................................................................................................................9
Rejection of Goods/Goods Incorrect .....................................................................................................9
Incorrect Amount Billed .........................................................................................................................9
Billed But Goods Not Received .............................................................................................................9
Missing Transactions .............................................................................................................................9
STATEMENTS / CARDHOLDER TRANSACTION REPORTS (CTR) ....................................................... 10
Monthly Reconciliation ........................................................................................................................ 10
Action for Monthly Reconciliation ....................................................................................................... 11
Countersignature of a Transaction Log (Budget Holder/Line Manager) ............................................ 11
Responsibilities of a Counter Signatory ............................................................................................. 12
Non Receipt of Statements / CTR’s ................................................................................................... 12
SUPPLIERS ............................................................................................................................................... 12
Which Ones May Be Used ................................................................................................................. 12
Suppliers who do not accept VISA ..................................................................................................... 12
SUMMARY ................................................................................................................................................. 13
Appendices
Appendix 1
Appendix 2
Appendix 3
Appendix 4
Appendix 5
Appendix 6
Appendix 7
GPC Cardholder Specific Details
NLB GPC Contacts
GPC Monthly Transaction Log
GPC Telephone Ordering Guide
GPC Monthly Reconciliation
GPC Card Application – Form 4
GPC Card Application – Form 5
Appendix 8
Appendix 9
Appendix 10
Appendix 11
Appendix 12
Appendix 13
Appendix 14
Appendix 15
GPC User Sign Up Form
GPC Card Application – Form 8
GPC User Feedback Questionnaire
GPC Supplier Enquiry Form
GPC Dispute Form
GPC Lost/Stolen Notification Form
GPC Frequent Suppliers
RBS Cardholder Guide
All appendices can be found on NLB‟s Intranet under Commercial/Forms to allow you to use them as
needed.
INTRODUCTION
The Northern Lighthouse Board (NLB) has identified that there are advantages to be gained by using
Purchasing Cards as part of its procurement and purchase accounting processes. We have chosen the
Royal Bank of Scotland (RBS) as a provider under the Office of Government Commerce‟s (OGC) contract
for UK Public Bodies. RBS was selected from the list of approved VISA providers, as they are our
Bankers. The Government Procurement Card (GPC) is used for low value, high volume spend by
replacing the costly and bureaucratic paper based process with a Procurement tool which makes this type
of purchasing quick and easy but still provides the management information we require.
Each cardholder is issued with a copy of these procedures, and their unique limits under which they can
operate (see Appendix 1). Purchases should be made in accordance with these procedures and cover
the most common issues that arise in connection with the use of the card.
The cardholder may only use the card for business purposes. If the cardholder requires any further
clarification or information, they should contact the NLB Card Administrator (Commercial Section see
Appendix 2) in the first instance.
All cardholders will be issued with a copy of the Royal Bank of Scotland‟s Purchasing Card – Cardholders
Guide at the same time their card is delivered. You should retain this guide for future use and reference.
“3 strikes and you‟re out” – Policy
After reviewing GPC and following guidance issued by the Department for Transport (DfT) regarding the
spending reduction actions being taken in central government departments. (Senior Manager Briefings
65 and 67 provide information on the actions)
Cardholders are reminded, that GPC should only be used for expenditure in areas where you either hold
a budget or have permission to spend a budget. Similarly your cards were issued with individual
restrictions on use and you have previously been advised on the nature of your card and how/when it
should be used. If you are unsure of any aspect of GPC or your card, especially what are appropriate
transactions; what you are permitted to use your GPC for or under what circumstances; what
documentation you need to provide or any other area please speak to the Procurement Administrator on
Tel No: 0131 473 3130, who will be able to answer your queries.
Unfortunately due to the increasing discrepancies found in the monthly GPC log review we need to take
action, so with immediate effect and as endorsed by the Audit & Risk Committee, we are introducing a “3
strikes and you‟re out” approach to GPC use. This will apply to the transactions made in August 2010
onwards, and noted in GPC statements issued early September 2010. It‟s a very simple system,
following our review of each months transactions we will report all discrepancies to the cardholder/line
manger/Directors‟, each discrepancy will count as one strike and when you get to 3 your card will be
switched off and you will have to return to the paper based requisitioning system. You will be advised on
each occasion and be expected to resolve each discrepancy quickly. You will also be advised on the third
occasion after your card has been stopped.
The terms of use you agreed to when signing NLB‟s User Sign Up Form and RBS‟ application forms still
apply but if you are in any doubt, please speak to the Commercial Manager or Procurement
Administrator. “3 strikes and you‟re out” only applies to discrepancies and is not applicable to serious
exceptions, abuse of GPC or potential fraudulent transactions etc, where your card may be stopped
immediately pending an investigation.
Common Discrepancies include:
Using other people‟s budgets
Not providing a Travel Booking Form with the correct authorisation
Booking travel when you have an Departmental Travel booker or no GPC authorisation to book
your own travel
Incorrect use of your budget‟s
Not providing full receipts
Not providing VAT receipt (where appropriate)
1
Not providing comment or justification for unusual purchases especially when they may look like
personal purchases or are not easily understood as NLB activity
Using your card out with the restrictions of its issue
Splitting one transaction into smaller transactions or over more than one card
Purchasing alcohol
Making personal purchases
Not using established contracts e.g. stationery, car hire etc.
2
Overview of the Purchasing Card Process
Within the parameters set in Appendix 1 the cardholder conducts the Purchasing Card transaction via the
telephone, Internet or on a face-to-face basis when items are required.
The cardholder must maintain a log of all transactions (see Appendix 3), which they must reconcile with
their monthly statement before sending this to Finance with the correct authorisation.
The supplier gets paid by the Bank within 4 working days of the transaction, and NLB receives monthly
statements from RBS, detailing the transactions for each cardholder, which enable Finance to record the
transactions and allocate costs accordingly, without the need for invoices. The company makes one
payment per month to the Bank to cover all card transactions.
3
CARD HOUSEKEEPING
Amended cards - change of name
If you need to amend your name on the card (e.g. because of marriage etc.) contact your NLB Card
Administrator (see Appendix 2). The obsolete card should be cut in half across the magnetic strip and
then returned to the NLB Card Administrator following receipt of the new one. All cards returned to the
NLB Card Administrator must be cut in half along the magnetic strip before being dispatched.
Non Receipt of Cards
Your replacement card should be received approximately 14 days before the renewal date. Non receipt
should be advised immediately to your NLB Card Administrator (see Appendix 2). Cards will normally be
sent to the NLB Card Administrator in the first instance to ensure that they reach the correct person and
are not intercepted whilst in the mail by anyone who may attempt fraudulent use.
Security of the Card
The card provided to you is to be used by you only and should not be lent to anyone else. It is in the
name of the company and it is your responsibility to ensure that it is retained in a secure location.
Online Guarantee
RBS provide an online guarantee that covers you against fraudulent misuse of your card when making
purchases online. However you must
Never disclose your card or personal details in respect of your card via Email. Instead, use secure
areas of a site to enter any details, and if you are in any doubt, place the order by telephone.
Ensure that when buying online the site displays the “secure site” sign before you enter your card
details. A secure browser will scramble your personal data before sending it. These browsers show
a broken key or padlock symbol if a site is secure. A secure site can also have https:// instead of
http:// at the beginning of the address.
RBS Secure
RBS secure in association with „Verified by VISA‟ enhances the security of your card when making online
purchases at participating merchants. A private and secure password provides added protection against
the unauthorised use of a card when shopping on the Internet.
All NLB cardholders should sign up to this service. Simply visit www.commercial.rbssecure.com and
follow the on-screen instructions. Alternatively you may be given the opportunity to set up a password
prior to completing a purchase when shopping online at participating merchants. For example British
Airways (www.ba.com) is one of these merchants.
Security Code (Card Verification Value)
When undertaking transactions by telephone, mail order or via the Internet you may be asked to quote
the last three digits of the number printed on the signature strip on the back of your card. In the UK as an
added precaution you may also be asked to confirm the numbers in your billing address which will be
checked against RBS‟s data. (For full details refer to the Transactions section of this document).
4
Where can I find the Security Code?
Visa / MasterCard / JCB / Switch /
Solo
Flip your card over and look at the
signature box. You should see either
the entire 16-digit credit card number or
just the last four digits followed by a
special 3-digit code. This 3-digit code is
your Card Security Code.
Fraud Protection
In order to protect us from fraudulent transactions it is RBS policy to contact customers if they identify a
transaction that does not appear to be within normal spending patterns. This may also be checked with
the NLB Card Administrator.
PINs and Passwords
It is a term of our agreement with RBS that each cardholder keeps all PINs and passwords safe. Each
PIN and password issued to a cardholder must be used only by that particular cardholder. If you do not
do this and permit others to use your PIN or password you are impairing the security of your card and this
is not acceptable to NLB. Breach of security may result in disciplinary action in line with NLB‟s Code of
Conduct for Employees and your card being withdrawn.
You must memorise all PINs and Passwords. However if you keep a record you must keep this separate
from your card and in a form unrecognisable as a PIN or Password to anyone else.
Lost/Stolen cards
If you lose your card or it is stolen, advise Royal Bank of Scotland immediately (they operate a 24-hour
customer service) by telephone. Then please advise the NLB Card Administrator (see Appendix 2) and
complete the lost/stolen incident report form (see Appendix 13) and forward this to the NLB Card
Administrator.
Telephone 0870 6000459 or (+44) 1423 700545 if abroad
Lost and Stolen Cards
Royal Bank of Scotland
Harrogate Card Centre
Central House
Otley Road
Harrogate
HG3 1XH
Job Change/Department Change
Upon notice of a job change and/or departmental change, advise your NLB Card Administrator (See
Appendix 2) as soon as possible. A decision will then be made on the need for your continued use of the
card.
Leaving employment
Upon leaving the employment of NLB you must cut your card in half along the magnetic strip and return it
to the NLB Card Administrator who will cancel your card at the appropriate time. (see Appendix 2).
Cardholders Liability/Credit Status
Whilst the Purchasing Card is embossed with your name, the account and therefore the liability is in the
name of the NLB. Consequently there is no impact on your personal credit status.
5
TRAINING
A pre-condition for use of the card is that you, the cardholder, should have attended a training course
(with your manager in attendance if this is considered appropriate) aimed at introducing you to the card
process, explaining these guidelines and answering any queries which you may have. If you have any
queries or need further training please contact the Commercial Manager on Ext. 131.
LIMITS
Monthly Credit Limit
An initial monthly credit limit has been set for your card as detailed in Appendix 1. If you find that this is
insufficient for your needs please contact your NLB Card Administrator (see Appendix 2) to discuss a
revision. This limit is inclusive of any VAT, carriage charges etc.
Transaction Limit
NLB has an agreed maximum transaction limit for you. Your current limit is shown in Appendix 1. The
card should not be used for purchases in excess of this limit. Attempts to do this will be met with a
decline when authorisation is sought for the transaction. This limit is inclusive of any VAT, carriage
charges etc.
Merchant Category Blocking
You must only carry out transactions within your approved merchant categories (See Appendix 1) and
these must be applicable only to the budgets you either hold or have been delegated. All cards have the
Cash Category blocked and individual cards are blocked according to budgets and requirements by the
Commercial Manager. This will have been discussed with you at the time of your new card application
and may change from time to time at the discretion of the Commercial Manager. Do not attempt to use
your card in a blocked category, as it will be declined.
Merchant Categories and Codes
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
Building Services
Building Material
Estates and Garden Services
Utilities and Non Automotive Fuel
Telecommunication Services
Catering and Catering Supplies
Cleaning Services and Supplies
Training and Educational
Medical Supplies and Services
Staff – Temporary Recruitment
Business Clothing and Footwear
Mail Order/Direct Selling
Personal Services
Freight and Storage
Professional Services
Financial Services
Clubs/Associations/Organisations
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
Statutory Bodies
Office Stationery, Equipment and Supplies
Computer Equipment
Print and Advertising
Books and Periodicals
Mail and Courier Services
Miscellaneous Industrial/Commercial Supplies
Vehicles, serving and spares
Automotive Fuel
Travel
Auto Rental
Hotel and Accommodation
Restaurants and Bars
General Retail and Wholesale
Leisure Activities
Miscellaneous
Cash
6
TRANSACTIONS
Where the card can be used
Your Purchasing card can potentially be used at any Visa supplier outlet, provided your card has been set
with the appropriate authorities.
Suppliers that accept your Purchasing Card fall into two categories: a) Suppliers who are VISA Purchasing Card capable (special electronic equipment must be installed by
the suppliers who have this facility).
VISA has an online supplier directory at
www.visaeu.com/purchasing, which details VAT capable suppliers.
b) Suppliers that accept Visa
Using the card with suppliers that are Visa Purchasing Card capable means that the supplier can accept
customer code and capture the transaction‟s VAT details – which then appear on the cardholder
transaction report /statement. When using these types of suppliers please ensure that you quote your
customer reference at point of sale. This is your full Cost Code e.g. 2704FACSHQTR
For suppliers in category „a‟ it is not necessary to obtain an invoice as Customs and Excise have
approved Visa Statements as evidence of payment of VAT.
NLB’s Budgets and Budgetary Authority
Cardholders are only permitted by NLB to make purchases against budgets that they hold or have
delegated authority for. If you have any doubts please refer to the Procurement Manual Section 10
Purchase Order Process and Contractual Delegations.
If you purchase against a budget for which you have no authority remedial action will be taken and this
may include the amount being deducted from your budgets, your card being withdrawn and further action
taken by NLB. Similarly items such as IT equipment, software, training courses etc can only be
purchased by the respective sections as budget holders.
Please be aware that the Commercial Section will at ad-hoc intervals audit the transactions being made
against each card and report any discrepancies to the Director of Finance. Similarly the Finance Section
when posting entries from the monthly statement will bring discrepancies to the attention of the Finance
Manager, Commercial Manager and Director of Finance.
If you are asked to make a purchase on someone else‟s behalf and you do not have the correct
delegated authority, say no and refer them to the Commercial Manager who will arrange for that purchase
to be made.
If you are a budget holder and wish to alter your existing arrangements and delegate authority for your
budgets please contact the Commercial Manager to discuss this.
7
Raising Transactions/Placing Orders
Your training course will have covered all the steps that you must take each time that you place an order.
In brief the requirements are as follows:
The cardholder personally needs to place the order. This can be in one of five ways: 1.
2.
3.
4.
5.
Ordering the goods/service by telephone and quoting the card number. (see Appendix 4)
Ordering by mail where an application form can be completed with details for charge card payment.
Ordering by fax, providing the necessary card and delivery details.
Personally visiting the supplier‟s premises and signing/PIN input for the goods.
Ordering on a Suppliers web site via the Internet providing the necessary card and delivery details.
N.B.
Telephone/Mail/Fax and Internet orders should be delivered to a site address (Please note that
this should only be 71 Rose Street Lane North, Edinburgh, EH2 3DX or NLB Oban, Gallanach
Road, Oban, Argyll, PA34 4LS) and not to the cardholder‟s private address or any other
address. You must advise Stores or Oban of the impending delivery so they can direct this to
you upon receipt.
Where documentation is used for ordering the cardholder should not leave paperwork around
displaying the card number or other personal details.
In all instances the cardholder must inform the supplier of: The full card number and date of expiry.
The full name of the cardholder (as shown on the card).
The Company name
The Customer Code which may be constructed of 16 characters (alpha / numeric) This is your full
Cost Code e.g. 2704FACSHQTR
When undertaking transactions by mail / telephone order or over the internet you may be asked to
quote the last three digits of the number printed within the signature slip on the reverse of your card
(Card Verification Value - CVV number). In addition to the security code mentioned above you may
also be asked to quote the numbers in the NLB‟s billing address. This is 4484 0512 0021 3627.
The full delivery address. Please note that this should only be 71 Rose Street Lane North,
Edinburgh, EH2 3DX or NLB Oban, Gallanach Road, Oban, Argyll, PA34 4LS. You must advise
Stores or Oban of the impending delivery so they can direct this to you upon receipt.
A clear description of the goods required including any item numbers or references etc.
The goods and Goods Received Note (and invoice where appropriate) should be marked prior to
shipment :“Visa Purchasing Card”
Cardholder‟s Name and Location/Department
Details of the transaction must be recorded on your Transaction Log (see Appendix 3) and updated when
the goods/service are received.
8
VAT
You must ensure that you receive a VAT invoice/receipt for your transaction (unless the Supplier
is Purchasing Card Enabled). Where the supplier needs to send an invoice it must be sent directly to
you. Failure to do this may result in the invoice being paid twice. It is imperative that these invoices are
retained to be submitted at the end of the month with the cardholder transaction report/ statement and
log. Failure to comply will result in NLB not having the evidence to enable the reclaim of VAT on the
transaction. This will mean that the VAT costs that cannot be reclaimed will be met by your budget.
Card Declined
If a transaction is declined refer to your NLB Card Administrator (see Appendix 2). Some potential
causes are exceeding monthly card limit, exceeding individual transaction limit or using a supplier that is
within a Merchant Category not allowed by NLB.
Rejection of Goods/Goods Incorrect
If you reject the goods, ensure that you tell the supplier directly, as it is they who will arrange a credit to
your Purchasing Card account. The credit will appear on your monthly statement / cardholder transaction
report and therefore should be entered on your transaction log to aid reconciliation. There is no need to
await receipt of the Purchasing Card statement before raising the problem with the supplier. If you cannot
come to mutual agreement with the supplier, contact your NLB Card Administrator (see Appendix 2).
Incorrect Amount Billed
When checking your monthly statement / cardholder transaction report against your transaction log you
may identify a transaction that you are not happy with. In these circumstances contact the relevant
supplier to seek explanation/adjustment. In the event that the discrepancy remains unresolved complete
the Dispute Form (Appendix 12) and contact your NLB Card Administrator for further instructions. (see
Appendix 2)
Billed But Goods Not Received
If you are billed for something that has not been received contact the supplier to ensure that the goods
have been despatched. It is a VISA regulation that the transaction is not processed until the goods are
despatched. Inform your NLB Card Administrator (see Appendix 2) if this regulation has been breached
and complete the Dispute Form (Appendix 12).
Missing Transactions
Any purchases made just prior to statement date (approximately 4th of each month) will show up on the
following month‟s cardholder statement / cardholder transaction report If any transactions do not turn up
as anticipated it is possible that the supplier has forgotten to enter the purchase into the VISA system. In
these circumstances contact your NLB Card Administrator before taking any action. (see Appendix 2) and
complete the Dispute Form (Appendix 12).
9
STATEMENTS / CARDHOLDER TRANSACTION REPORTS (CTR)
Monthly Reconciliation
The CTR is divided into 4 distinct sections and there are different requirements from the cardholder for
each section. The sections have the title headings of:
1. “Transaction is Evidence for VAT - invoice will not be provided by the supplier”
The section “Transaction is Evidence for VAT - invoice will not be provided by the supplier” contains
those suppliers who are:
Summary VAT Capable Suppliers - are those suppliers which show a summary description of the
goods purchased on the right hand side of the CTR. Please attach the delivery note and any
additional documentation to your Cardholder Transaction log.
Line Item Detail (LID) Capable Suppliers - are those suppliers, which show a line by line
description on the CTR, of exactly what has been purchased and the cost of each item. It is not
imperative to attach any documentation except the standard delivery note to your Cardholder
Transaction Report.
2. “Transaction is not Evidence for VAT as incomplete details have been received from the supplier –
please ask for an invoice”
The section “ Transaction is not Evidence for VAT as incomplete details have been received from
supplier – please ask for an invoice” are those transactions where something has gone wrong with a
Summary VAT or LID supplier‟s transaction. In this instance, the cardholder must contact the supplier
to obtain the relevant legal VAT invoice.
3. “Transaction is not Evidence for VAT because of currency/transaction size – invoice will be provided
by supplier”
The section ““Transaction is not Evidence for VAT because of currency/transaction size – invoice will
be provided by supplier” are those transactions where the supplier in the stated countries are not yet
capable of showing the VAT element of a purchasing card transaction on the purchasing card
statement. Alternatively, where the supplier used is Summary VAT capable only and the transaction
size is greater than £5,000. Customs and Excise have stipulated that an invoice must support any
transactions greater than this amount. This invoice must be stamped “Visa purchasing card paid”.
(best practice) For these transactions, the cardholder must ensure that a valid legal VAT receipt is
obtained.
4. “Transaction is not Evidence as supplier is not VAT capable – an invoice will be provided by supplier”
“Transaction is not Evidence as supplier is not VAT capable – an invoice will be provided by supplier”
are to be treated as suppliers have been dealt with in the past. Ensure that a VAT invoice is always
enclosed for each transaction. Failure to enclose an invoice will mean that the company is unable to
reclaim any VAT due to them. Always ensure also, that the supplier has annotated the invoice “VISA
Purchasing Card paid”, to eliminate any chance of duplicate payment.
10
Action for Monthly Reconciliation
Also refer to Appendix 5
1. Check immediately on receipt, for any discrepancies/abnormal entries on the statement/CTR, where
amounts do not relate to the items supplied. If any are present, the cardholder should immediately
phone the NLB Card Administrator for guidance, providing copies of all relevant paperwork. (see
Appendix 2)
2. Check each line on the Log against the statement/CTR and sign the statement/CTR as approved.
3. If there are any items under dispute with the supplier they should be clearly marked as such. They
should also remain as an outstanding entry on the Log. Please also complete a dispute form Appendix
12 and send to the NLB Card Administrator (see Appendix 2)
4. Credit values appearing on the statement/CTR will be for settlement of previously disputed items. The
cardholder should make reference next to the entry detailing which item it resolves. A photocopy of the
original statement/CTR with the disputed item on should be signed as cleared and passed to the NLB
Card Administrator with a copy of the completed Log. (see Appendix 2)
5. If there are any transactions on the log but do not appear on the monthly statement/CTR these should
appear on the next months statement/CTR. Delete the transaction from this months log and transfer to
next months log.
Once the statement/CTR is approved your Manager (if you are the Budget Holder) or the Budget Holder
should sign the Transaction Log and the following should be sent to the Finance Section: 1. The original Log duly approved. Retain a copy for outstanding issues and personal record purposes.
2. The original statement/CTR. Retain a copy for outstanding issues and personal record purposes.
3. Any photocopies of past statements/CTR‟s showing clearance of disputed items.
4. VAT invoices (where appropriate). Delivery notes/ Visa receipts.
th
The above should be submitted by the 7 of the following month. If there is any delay advise the
NLB Card Administrator as to the reasons, before the end of the reporting period.
Countersignature of a Transaction Log (Budget Holder/Line Manager)
GPC monthly transaction logs can must at all times be countersigned as follows and these will be
checked by Finance for the correct authority, incorrect logs will be returned to the cardholder:1. If you are the Budget Holder this must be countersigned by your line manager or Director.
2. If you have Delegated Budgetary Authority the Budget Holder must countersign.
If you have any doubts on your budgetary status please refer to the Procurement Manual Section
10 Purchase Order Process and Contractual Delegation or contact the Commercial Manager.
11
Responsibilities of a Counter Signatory
You may be asked to countersign transaction logs if you have delegated your budget or if your direct line
report is a budget holder or if your are the Departmental Director. When presented with a completed
transaction log you must:
Check and confirm on a monthly basis that all transactions made by cardholders for whom you are the
line manager were appropriate to the Department‟s business needs, that best value was achieved and
that the correct documentation has been supplied.
Check cardholders transaction logs against their statement for accuracy.
Check that there is a delivery note and receipt or VAT invoice (where applicable and refer to the
previous section headed VAT).
Ensure that any discrepancies on the statement are followed up and resolved quickly by the
cardholder and that the transaction log accurately reflects the total owed on the statement.
th
Pass the monthly statement, transaction log and attachments to Finance no later than the 7 of the
following month, after signing to certify that the transaction log is accurate and complete.
Please be vigilant when counter signing transaction logs as inappropriate use and
approval/certification of this may result in disciplinary action taken in line with NLB‟s Code of Conduct
for Employees. If you have any doubt over a transaction log do not counter sign this and immediately
consult the Commercial Manager, Finance Manager or Director of Finance.
Non Receipt of Statements / CTR’s
Your statement / CTR should arrive by the 3rd of each month. If it is not received, inform your NLB Card
Administrator. (see Appendix 2)
SUPPLIERS
Which Ones May Be Used
Your Purchasing Card is to be used with any VISA registered supplier or suppliers frequently used as
detailed in Appendix 11 where NLB has formed a contract for purchase. Any purchases made with other
Suppliers for these items will be investigated. This appendix will be updated as necessary. If your
proposed purchase is out with this list, within your single transaction limit and you have budgetary
authority or delegated budgetary authority then you are free to choose the most appropriate supplier to
meet your need providing they accept VISA.
There are currently over 780,000 outlets in the UK and 29 million worldwide that accept VISA card
payments. VISA have an online supplier directory at www.visaeu.com/purchasing which details VAT
capable suppliers.
You should at all times apply best procurement practice and ensure that you obtain the most appropriate
terms for your purchase. Please remember that there may be delivery charges and other charges made
and you must account for these in your transaction log therefore they must be identified at the time of
purchase.
Suppliers who do not accept VISA
Occasionally you may come across Suppliers who do not accept VISA. Please complete the Supplier
Enquiry Form (Appendix 8) send this to the NLB Card Administrator (see Appendix 2). We will keep a log
of all non-VISA Suppliers for future reference.
12
SUMMARY
Suppliers are paid by the Bank within 4 working days of your business transaction. Please indicate to
suppliers that they should not be sending invoices to yourself or the Finance Section. Receipts or
invoices should be sent directly to you marked Visa Purchasing Card Paid. We do not want to
duplicate payments.
The Program is designed to be simple and easy to use while providing you with the goods and services
required to perform your job in an efficient manner but we also need to maintain appropriate controls to
ensure the ongoing success of the Program.
We ask you to exercise good judgement and to act responsibly when using your card. The card is issued
in your name and all activity will be assumed to have been incurred by you. A Government Procurement
Card User Sign Up form which is an acknowledgement of your responsibilities (Appendix 8) must be
completed prior to any new card being ordered and provides further detail on your responsibilities and
liabilities. We ask you to reconcile your statement each month and to retain all receipts and invoices.
In addition, random audits may be conducted for both card activity and retention of receipts and invoices.
Suspension of your card or Disciplinary Procedures following NLB‟s Code of Conduct for Employees
could be invoked for improper use of the Program.
Your feedback regarding this Program is important. We need to know if you have any issues and we
welcome suggestions for improvement. Appendix 10 is provided for submitting ideas etc. Your positive
feedback will also be appreciated. Please use this form at any time and send them to the NLB Card
Administrator (see Appendix 2). From time to time your will also be formally asked for your opinion on the
Program or any aspects of the Program as may be required by the Commercial Manager. Please be
aware that you must provide feedback as this is vital and helps ensure a successful program.
NLB continue to search for new ways to improve the way we conduct our business. Your use of
this Program in conducting your daily business can help us significantly reduce the number of
transactions we process for payment each month. If you have any questions about the Program
or need additional information, please contact the NLB Card Administrator or any member of the
Commercial Section (see Appendix 2).
13
Appendix 1 GPC Cardholder Specific Details
Northern Lighthouse Board
Government Procurement Card Programme
Provided by the Royal Bank of Scotland
Cardholder Name:
Job Title:
Department:
Location:
NLB Card Administrator:
See Appendix 2
Single Transaction Limit:
Monthly Card Limit:
Counter Signatory to your transaction log
Merchant Categories Numbers Authorised:
Suppliers to use:
14
Appendix 2 NLB GPC Contacts
Northern Lighthouse Board
Government Procurement Card Programme
Provided by the Royal Bank of Scotland
15
Appendix 3 GPC Monthly Transaction Log
Northern Lighthouse Board
Government Procurement Card Programme
Provided by the Royal Bank of Scotland
Procurement Card Transaction Log for the Month ending _______________200
Date of
Order
Full Cost Code e.g.
2704FACSHQTR
Supplier
Name
Description of
Goods/Services
Order
Value
(Ex Vat) £
VAT
£
Total
Order
Value £
Delivery Address
Receipt Date
Comments*
Gifts/Hospitality/
Incentives
Were any Gifts, Hospitality or Incentives received from any of the above transaction Details of Gifts, Hospitality or Incentives:
YES/NO (if YES please provide details)
Have these been recorded using the Gifts & Hospitality received form and passed to the
Assistant to Chief Executive for records YES/NO
th
If you have not obtained a VAT receipt please provide the reason why in the comments box. This Log must be received by Finance no later than 7 of the
following month. These have been all my transactions for the above period using my card for this period and all receipts (including delivery notes) are
attached to this form. I confirm I have used may GPC Card appropriately and only for purchases permitted by the budgets I hold or by prior agreement with
the budget holder and in line with the reason for GPC issue.
Sign ____________________________________
Print Name_______________________________
Date_____________________________________
This form requires approval from the Budget Holder (if the above only has delegated budgetary authority) or by the Line Manager/Director responsible. I
agree with the above transactions as the Budget Holder or as the Budget Holder‟s Line Manager/Director.
Sign_____________________________________
Print Name_______________________________
Date___________________________________
16
Appendix 4 GPC Telephone Order Guide
Northern Lighthouse Board
Government Procurement Card Programme
Provided by the Royal Bank of Scotland
Telephone or fax supplier and have your transaction log ready
At point of order:
Confirm Visa Purchasing cards are accepted (if not on frequent suppliers list)
Confirm items/ goods required are available
Obtain price - gross amount ( to include VAT and all sundry charges)
Confirm delivery details - where, who, when
Quote
Card Number (16 Digits)
Card Expiry Date (4 Digits)
Cardholder Name
Company Name
Security Code (Card Verification Value) / Billing Number ( If Required)
Full Delivery Address
Customer Reference Code (Max 16 Digits) Full NLB Cost Code
E.G. 2704FACSHQTR
Ensure that the supplier knows that the goods and any documentation e.g. invoices, delivery
notes, should be clearly marked;
Your Name
Your Department
“Visa Purchasing Card Paid”
Complete transaction log
17
Appendix 5 GPC Monthly Reconciliation
Northern Lighthouse Board
Government Procurement Card Programme
Provided by the Royal Bank of Scotland
Note on your log, throughout the month when goods are received
rd
th
Your individual cardholder transaction report will be sent to you electronically between 3 and 7
of each month approximately.
YOU MUST:
Check that the transactions on the statement match with those on your log. i.e. supplier used and
gross value
Check that you have received documentation where required. i.e. for each transaction on your
statement) If not contact the supplier to obtain the missing paperwork.
If the transaction appears on your log but not on your statement carry that order over to your next
log and check next month.
If a transaction appears on your statement but not on your log, contact the supplier to resolve.
If you have not already completed your log in full then do so now.
Invoice values must be completed and a total given for each column
Hand your statement, log sheet and documentation to your Line Manager/Director or Budget
Holder for sign off.
Forward these to the Finance Section for processing.
18
Appendix 6 Government Procurement Card – Application Form 4
This form is use in conjunction with Application Form 4 & 5, both forms must be submitted when a
new credit card is required.
19
20
21
Appendix 7 Government Procurement Card – Application Form 5
This form is use in conjunction with Application Form 4 & 5 both forms must be submitted when a new
credit card is required.
22
23
Appendix 8 GPC User Sign up Form
Northern Lighthouse Board (NLB)
Government Procurement Card Programme
Provided by the Royal Bank of Scotland
Introduction
Government Procurement Cards (GPC) are a method of buying low value items using a purchasing
card (similar to a Credit Card) which will reduce the number of low value transactions taking place
through NLB‟s traditional purchasing process. This means cardholders do not need to raise
requisitions for GPC purchases and are empowered to purchase directly with the Supplier. Each
employee who receives a card is responsible for its use and safekeeping and must maintain a
transaction log at all times. Cardholders are all given a User Guide, which provides full detail of their
obligations.
The System is controlled to ensure Audit requirements are met and fraudulent transactions cannot be
made.
Policy - General
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
Access to cards is controlled by the Commercial Manager who will determine if there is a
business requirement for the employee to be issued with a card.
An annual review of transactions will be conducted and cards may be withdrawn if there is no
longer a business requirement for them.
The Royal Bank of Scotland will issue a Purchasing Card Cardholder Guide with each card
and cardholders must read this and retain it for reference. You will need this guide to follow
instructions e.g. for lost or stolen cards etc
Cardholders must keep their card in a safe, secure place and must not pass card details to
any other employee or any other person. You are responsible for your card at all times.
Under no circumstances should the card be used by anyone other than the Cardholder.
The Card Administrator is a nominated member of the Commercial Section, NLB who has
sole responsibility for liasing with the Royal Bank of Scotland.
If a card is lost or stolen you must report this immediately to the Royal Bank of Scotland
(RBS) on 0870 6000 459 (24 hours per day, 7 days per week) and then to the Card
Administrator, Commercial Section, NLB immediately to allow the card to be cancelled and a
new one ordered.
Cardholder transaction and monthly limits together with merchant category codes will be
agreed with the Commercial Manager prior to ordering a card and will be reviewed from time
to time.
Cardholders are required to complete a transaction log for every purchase and this must
include cost centres, account codes and department codes on all orders. These must be the
codes allocated by Finance and Accounts and use of codes where there is no authority will
result in the Users budget having the sum in question deducted, withdrawal of the card and
any other appropriate action.
Cardholders must retain all receipts of transactions and attach these to each months
transaction log.
Cardholders must only order goods/services applicable to their role, budgetary authority and
restrictions on merchant categories as applied.
It is the Cardholder‟s responsibility to reconcile their monthly statement with their transaction
log on a monthly basis.
If a Cardholder has a transaction rejected by a supplier for any reason you must inform the
Card Administrator, Commercial Section who will contact the bank to resolve the problem, if
this is not incorrect use.
Any misuse of the programme will be dealt with under the NLB Code of Conduct for all
employees which can and may result in dismissal and Cardholders may be removed
from the programme and have cards withdrawn.
Appropriate training will be available to Cardholders prior to issue of a card and all
cardholders will be given an NLB Users Guide and an RBS Purchasing Card Cardholders
Guide when their card arrives.
24
Policy – Employees
1.
I have received and understood that I am being entrusted with a card and will be making
financial commitments on behalf of NLB. Where available I will use designated Suppliers as
identified by the Commercial Section.
2.
I understand NLB is liable to the Royal Bank of Scotland for all charges made on the card.
3.
I will memorise all PINs and passwords. However if I keep a record I shall keep this separate
from my card and in a form unrecognisable as a PIN or Password to anyone else.
4.
I agree to use this card for NLB business purchases only and agree not to charge personal
purchases. I understand NLB will audit the use of this card and report and take any
appropriate action on any discrepancies, which may include financial reimbursement from me.
5.
I agree that I shall only make purchases against budgets that have been allocated or
delegated to me by the Finance & Administration Department.
6.
I will follow the established procedures for the use of the card and am aware that failure to do
so may result in withdrawal of the card and disciplinary action as detailed in NLB‟s Code of
Conduct for all Employees.
7.
I have been given a copy of the GPC Users Guide and understand the requirements of the
card‟s use.
8.
I agree to return the card immediately upon request or upon termination of employment
(including retirement). Should there by any organisational change, which cause my
purchasing requirements to change, I agree to return my card and arrange for a new one, if
appropriate.
9.
If the card is lost or stolen I agree to notify the Royal Bank of Scotland immediately by
telephone and the Card Administrator, Commercial Section, NLB as soon as possible
thereafter.
10.
I will obtain and retain a VAT receipt (where applicable) for all purchases made and attach
these to each month‟s transaction log together with any other papers e.g. delivery note.
11.
I understand that if I do not obtain a VAT receipt (where applicable) my budget will be
responsible for the full amount including VAT, as NLB will be unable to reclaim the VAT
element.
I have read, understood and agree to comply with NLB‟s policy for the use of Government
Procurement Cards and hereby request a card.
Signed
_____________________________
Print name
_____________________________
Job Title
__________________________
Department
_________________________________
Date
_____________
Line Manager approval:
Date________________
Commercial Manager approval:
Date________________
Date Card Ordered_____________
Date Card Issued ______________
Copied to HR on
For Personal File
Other Notes (Commercial Section):
25
Appendix 9 - Government Procurement Card – Application Form 8
Application From 8 forms must be submitted when there are amendments to existing credit cards
details. Such as change of names, cancel card, card holder limits and change of administrators
26
27
28
Appendix 10 GPC User Feedback Questionnaire
Northern Lighthouse Board
Government Procurement Card Programme
In order to monitor continually the success of the Purchasing Card project we
request that you complete this sheet and return it to the NLB Card Administrator,
Commercial Section.
(a) Have you used your Purchasing Card?
Yes / No
(b) If Yes go to point (d)
(c) If not, why not?
(d) How long have you been using the card?
(e) How many times have you used the card per month (please circle)
0 to 10
10 to 30
30 +
(f) What are you general impressions of the Card system compared to the previous
method of ordering and paying?
...................................................................................................
...................................................................................................
(g) What do you consider to be the key benefits of the card?
……...........................................................................................
...................................................................................................
(h) What do you consider to be the key drawbacks of the card?
...................................................................................................
...................................................................................................
(i) How would you rate the support provided by the Commercial section
Poor
Average
Good
...................................................................................................
...................................................................................................
(j) Have you encountered any problems If yes, what type of problems and how were
they resolved
...................................................................................................
29
...................................................................................................
(k)
How would you rate the Commercial section in resolving problems with you
GPC Card
Poor
Average
Good
(l) Do you consider you card level to be to low If yes, please indicate the level
required and provide the reason for increase
...................................................................................................
...................................................................................................
(m)Are there any suppliers who are not on your approved Purchasing Card list that
you wish to use regularly?
………………………………………………………………..
(n) Give your assessment of the following parts of the process compared to the
previous process;
Easier
No change
More difficult
Ordering from the supplier
Completing the transaction log
Receipt of goods/ services
Timescale of delivery
Returns procedure
Reconciling statement to log
Resolving queries
(o) Any other comments? / How can the process be improved?
......................................................................................................................................
......................................................................................................................................
......................................................................................................................................
......................................................................................................................................
......................................................................................................................................
Name …………………………………..
Date…………………..
Job Title …………………………………
Department …………………………
30
Appendix 11 GPC – Supplier Enquiry Form
Northern Lighthouse Board
Government Procurement Card Programme
Provided by the Royal Bank of Scotland
Name
Department
Tel Number
Date
Supplier Details
Supplier address
Supplier contact name
Supplier telephone number
Comments
Please use this form where the supplier you wanted to uses did not accept Visa. Send this form to the
NLB Card Administrator, Commercial Section.
31
Appendix 12 GPC – Dispute Form
Northern Lighthouse Board
Government Procurement Card Programme
Provided by the Royal Bank of Scotland
Cardholder name
Cardholder number/ expiry date
Statement date
Name and Address of Supplier
Amount of transaction
Date of transaction
Explanation of dispute
Comments
Please use this form where you have a disputed transaction with the supplier. Send this form to the
NLB Card Administrator, Commercial Section and please attach any relevant documentation.
32
Appendix 13 GPC – Lost /Stolen Notification Form
Northern Lighthouse Board
Government Procurement Card Programme
Provided by the Royal Bank of Scotland
Cardholder name
Department / Contact number
Card number
Date lost/stolen
Location lost/stolen
Brief report of circumstances lost/stolen
Date reported to RBS
Name of contact at RBS
Date Reported to NLB Card Administrator
Comments
Send this form to the NLB Card Administrator as confirmation of your telephone call to the Royal Bank
of Scotland
33
Appendix 14 GPC Frequent Suppliers
Northern Lighthouse Board
Government Procurement Card Programme
Provided by the Royal Bank of Scotland
The Government Procurement Card can be used with any supplier that is VISA capable either in-store, online or by telephone. Listed below are
some of the suppliers more frequently used by the Northern Lighthouse Board.
Please refer to the Intranet – Commercial Section/Contracts for further details of each contract
W.E.F 2010
34
Appendix 14 – RBS Cardholder Guide
35
36
37
38
39
40
41
42
43
44