Procurement Cards

• Purchases will appear on your transaction list as soon as they are posted by the bank.  Review and approve transactions in PaymentNet weekly rather than monthly. PaymentNet transactions are downloaded to Banner, Western's system of record, on a Weekly, Monthly and Year-End schedule.  Banner uses a Chart of Accounts to identify how funds are budgeted and expensed.
• For pcard purchases, you must know the correct Fast Index and Account Code.  Check with your supervisor, fiscal specialist, or local resource to confirm which codes to use.

• Scheduled for Monday afternoons unless otherwise noted.
• Weekly downloads capture approved transactions.

• Scheduled the day before the fiscal period closes.
• Captures all transactions for the cycle whether they have been reviewed or approved.
• Funding corrections requires a journal voucher.
• FY2026 Monthly Download Schedule

• Captures all transactions approved by the end of the fiscal year (June 30).
• Remaining transactions will be processed in the accrual period.
• The expenses for goods and services purchased via pcard must post to the Fiscal Year in which they were received.
• At the end of June and start of July, compare your PaymentNet Post Date to the date you received the related goods/services, they should be in the same fiscal year.

*If the Post Date is in the incorrect fiscal year, email pcard@wwu.edu with the following:

• Transaction ID#
• Merchant Name
• $ Amount
• Correct Fiscal Year

When buying goods or services for Western, all purchasing rules must be followed - regardless of payment method.  Before seeking supplies or services from merchants, review the purchasing rules, including STN-U5348.01B Controlled Goods and Services and note that the pcard is used for official WWU business only, not for personal expenses.

• Procurement Card Purchasing Guidance provides details on what to buy, what not to buy, and when pre-approval is required.
• The default pcard single transaction limit is $3,000 and the monthly limit is $10,000.  **Completing multiple transactions to circumvent the single transaction limit on pcard is a violation of pcard policy.
• Purchases should be delivered to a department or business location address only, deliveries to a home address requires departmental and Purchasing approval.
• Visit Procurement's frequently asked questions for more information.

• Business and Financial Affairs - WWU Policies and Standards
  • POL-U5351.02 Issuing and Using a University Credit Card
    • STN-U5351.02A Securing University Credit Cards and Accounts
    • STN-U5351.02B Deactivating and Cancelling Credit Cards
    • STN-U5351.02C Managing Credit Card with Multiple Users
  • POL-U5348.01 Purchasing Goods and Services
    • STN-U5348.01A Ethical Purchasing
    • STN-U5348.01B Controlled Goods and Services
  • POL-U5348.10 Traveling for Official University Business
  • POL-U5348.16 Purchasing Food and Beverages
• Additional Purchasing Policies not listed above: WWU Purchasing Policies

• Washington's State Administrative & Accounting Manual - SAAM
  • Chapter 10 Travel
  • 40.30.40 Purchase Cards
  • 40.30.50 State Travel Cards
• Revised Code of Washington - RCW
  • 42.52 Ethics in Public Service
  • 39.26 Procurement of Goods and Services
  • 28B.10.029 Independent Purchasing Authority
• Washington State Department Enterprise Services
  • DES FO.03.01 Enterprise Commercial Card Policy
  • Provides guidance for Western's program

• An International Transaction Fee should be treated similar to tax or shipping charges that are part of the original expense.
• When reviewing the transaction in PaymentNet, use the same funding information, including Account Code, as for the actual good/service purchased.
• Additionally, make a notation on the original purchase receipt, documenting the bank fee. As an example: plus $X.XX International Transaction bank fee.
• Not sure which transaction the fee relates to?  Compare the Micro Reference number found under the Parent Merchant field within the General Information tab of the Transaction Detail.  Or, contact pcard@wwu.edu, 360-650-3561.
• Always select the "Tax on Receipt" box for International Transaction Fees.
• Receipts related to these transactions are not required, but a receipt is required for the original transaction directly related to the actual good/service purchased.

• Personal purchases are not allowed, even if reimbursement is intended.
• If an accidental personal purchase was made with a university issued pcard, contact pcard@wwu.edu or 360-650-3561 for next steps.

If you are trying to determine when to select the "Tax on Receipt" box in PaymentNet, ask yourself these questions:

• Is the good/service purchased, subject to WA State sales tax?
  • No - Tick the Tax on Receipt Box
  • Yes - Was your Pcard charged tax, either separately or included within the charge?
    • No - Do not tick the Tax on Receipt box
    • Yes - Tick the Tax on Receipt box

Common Purchases & their Washington State sales tax status:

*Alternative taxes apply, but if the merchant is located within Washington State, select "Tax on Receipt" box.

Also note: Items for resale are not subject to WA State sales tax, so select the "Tax on Receipt" box, and use a resale Account Code.

More info can be found at Department of Revenue Washington State Retail Sales Tax.

• Disputes are when a cardholder challenges validity of a transaction that appears familiar or unfamiliar in detail.
• Always attempt to work with vendor first to find a resolution before submitting a dispute.
• Disputes can be submitted directly in pcard portal, or by contacting the bank.
• When reconciling the disputed transaction, use Account Code E911- Pcard Fraud Dispute or Issue.
• Properly disputed transactions will generate a dispute credit, the credit needs to be reconciled to the same Fast Index and Account Code as the original disputed transaction.
• Please monitor your account to ensure accuracy, and respond to any requests from J.P. Morgan Chase related to the dispute.
• A transaction may be disputed or reported as fraud, not both.
• Visit the Navigating PaymentNet webpage for additional details.
   

• Fraud occurs when an unauthorized charge appears on your account, often from an unfamiliar merchant.
• Fraud must be reported immediately to the bank and the Pcard desk, so the account can be blocked and a new card issued.
• The bank will never call about potential fraud; all fraud notifications begin by email. If you receive a call, hang up and contact the bank using the number on the back of your card.
• When reconciling the fraudulent transaction, use Account Code E911- Pcard Fraud Dispute or Issue.
• Properly reported fraudulent transactions will generate a fraud credit, the credit needs to be reconciled to the same Fast Index and Account Code as the original fraudulent transaction.
• Please monitor your account to ensure accuracy, and respond to any requests from J.P. Morgan Chase related to the reported fraud.
• A transaction may be disputed or reported as fraud, not both.