FIN-044: Use of the University Travel and Expense CardDate: 03/13/2012 Status: Final
- Obtaining a T&E Card
- Training Requirements
- Types of Purchases
- Spending Limits and Restrictions
- Merchandise Returns
- T&E Card Security
- T&E Card Reconciliation and Documentation
- Exemption from Taxes
- Compliance with Policy
The University Travel and Expense Card (T&E card) provides a means for authorized individuals to make official purchases of goods and services and travel. This policy establishes the standards for the proper use of the University Travel and Expense Card so as to minimize unnecessary expenses and reduce misuse of the card.
An individual assigned to approve travel and expense card applications and changes to card limits. This individual is the applicant's or cardholder's supervisor; for non-employees, this is a University department sponsor. A supervisor can designate someone else to approve on their behalf. The individual should not be the cardholder and, in general, should not be asked to approve for an individual to whom they report.
Card Administrator (Program Administrator):
A University employee registered with the Card Provider and the Virginia Department of Accounts (DOA) as the only person authorized to make changes (e.g., add or cancel cards, change card controls, etc.) to the card program.
An individual who holds the University Travel and Expense Card.
Faculty, staff, and others (including students) identified as an employee in the University’s Human Resource system. Also known as the Expense Owner.
The Commonwealth of Virginia's electronic purchasing system.
All purchases of goods,services, and travel expenses made with University funds which are necessary, reasonable, and directly related to the goals and mission of the University.
A general term that refers to all Contracted Independent Organizations (CIOs), Fraternal Operating Agreement Organizations (FOAs), and Special Status and Agency groups.
University Travel and Expense Card (T&E Card):
A credit card issued to an authorized individual to make official purchases of goods and services, travel, meals, and entertainment (that do not require competitive bidding) quickly and directly.
The University Travel and Expense Card (T&E Card) may be used only for official purchases on behalf of the University of Virginia. The T&E Card may not be used for personal expenditures or to obtain store credit directly or through the return of previously purchased goods. All goods purchased with University funds remain the property of the institution.
The University offers a "one-card" solution that allows the cardholder to make purchases of goods and services, and pay for travel, meals, and entertainment expenses. T&E Cards belong to, and bills are paid directly by, the University so a cardholder’s personal credit history is not a criterion for receiving a card. Similarly, issuance and use of a T&E Card will not affect a cardholder’s personal credit. Cardholders are responsible for following all rules governing the use of the T&E Card.
The University Travel and Expense Card Program is managed by Procurement and Supplier Diversity Services (PSDS).
- An Academic Division employee must obtain the approval of their supervisor or authorizer (as documented through the Travel & Expense Card application process).
- A Medical Center employee, University student acting on behalf of a student organization, and a non-University employee must be sponsored by a University department.
New cardholders must complete training and agree to the program’s terms and conditions before receiving a T&E Card. Cardholder training is required annually to retain the T&E Card.
Types of Purchases:
The T&E Card must only be used to make Official Purchases of eVa excluded goods and services. [See list of eVA exclusions.]
The T&E Card may be used for purchases that are not eVA-excluded under any of the following three conditions:
- A one-time purchase from a vendor not listed in the University's vendor file.
- There is no other reasonable means to purchase (e.g., the purchase can only be made on the internet).
- After comparison shopping with UVA Marketplace vendors, taking into account all costs (eVA fees, shipping costs, etc.), the T&E Card is the least expensive way to purchase.
(See the PSDS website for purchases that require payment by the T&E Card and other allowable and restricted purchases.)
Requirements for competition prior to purchasing with the T&E Card are generally based on the dollar value of the order; all purchases are subject to the Guidelines for Competition. Regardless of competition requirements, it is expected that cardholders will only make prudent and necessary purchases to conduct University business.
Spending Limits and Restrictions:
When using the T&E Card, cardholders must be aware of and comply with University procurement, payment, and travel regulations (refer to the PSDS website and FIN-004: Travel, Meals, and Entertainment Expenses Incurred on Behalf of the University for more details.)
The University has established standard limits of $10,000 per transaction and $25,000 per month for the T&E Card.
A cardholder may NOT make purchases that exceed the established transaction and monthly spending limit for their T&E Card. Splitting orders among multiple smaller orders for the purpose of circumventing transaction limits is NOT allowed.
The cardholder may request: (i) an adjustment to the spending limit; (ii) a change to the legal name of the cardholder; (iii) a status change (e.g., to reflect a leave of absence); (iv) the cancellation of the card; or (v) authorization to obtain a cash withdrawal on the T&E Card. Such requests must be approved by the Authorizer and must be made by completing the "Card Change Request" web form. (See T&E Card procedures available on the University of Virginia Travel and Expense Card Program page.)
The T&E Card has certain restrictions that must be adhered to as detailed on the University Travel and Expense Card -- Restricted Purchases web page.
Additional restrictions may be placed on the T&E Card depending on the cardholder's status. For example, additional restrictions may be established at the departmental level or as part of the terms of a grant. Resident Assistants are subject to additional restriction established by the University's Housing and Residence Life Office.
When a cardholder returns goods, the vendor must be instructed to credit the return to the T&E Card used to make the purchase. "Store credit" must not be accepted for returned goods. If a vendor refuses to credit the T&E Card, the cardholder must notify the University's Card Administrator. The original purchase receipt must be provided as documentation during T&E Card reconciliation.
- lend their T&E Card or provide the card number to another person;
- fax or e-mail the complete T&E Card number (more than the last 4 digits), or include it in an email or email attachment; or
- place orders over the internet unless the security of the vendor's website can be verified. [See Responsible Computing at the University.]
T&E Card Reconciliation and Documentation:
T&E Card purchases must be expensed through the University's Expense Management System (ExpenseUVA). Reconciliation of T&E Card purchases must be completed in a timely manner not to exceed 60 days from date of purchase. (See the PSDS website for instruction on reconciling and documenting purchases.)
Exemption from Taxes:
As an agency of the Commonwealth, the University is exempt from Virginia sales and use tax on all goods and services except for purchases of lodging if: (i) the goods and services further the mission of the University; (ii) payment comes directly from the University rather than from an individual reimbursed by the University; and (iii) for meals only, the University determines the place, time and recipients of the meal.
University purchases are not subject to some Federal excise, communications (e.g., wireless and cellular phone services), and transportation taxes.
If a vendor requires proof of exemption, the Commonwealth of Virginia Sales and Use Tax Exemption Form and Communications Sales and Use Tax Certificate of Exemption Form are located on the PSDS website. For tax exemptions with other states, see the State Tax Exemption Certificate database on the Financial Reporting & Operations website to determine the University’s exemption status.
The cardholder is responsible for claiming any applicable exemptions when using the T&E Card.
Compliance with Policy:
Cardholders who violate University Travel and Expense Card policy or associated procedures may have their cardholder privileges suspended or permanently revoked and may be subject to disciplinary action up to and including termination or expulsion in accordance with relevant University policies.
Questions about this policy should be directed to the Card Administrator in Procurement and Supplier Diversity Services.