• Section 1 - Introduction
• Section 2 - Responsibility
• Section 3 - Obtaining a Card
• Section 4 - Use of the Card
• Section 5 - Card Maintenance
• Section 6 - Lost or Stolen Cards
• Section 7 - Card Record Keeping
• Section 8 - Payment of Card Expenses
• Section 9 - Card Expense Queries

Section 1 - Introduction

(1) The University uses the National Australia Bank (NAB) Visa Purchase Card to assist with the undertaking and administration of incidental expenditure, largely while on University business travel.

(2) The card should not be used to circumvent procurement procedures and in particular, to purchase goods or services where the University has preferred supplier arrangements in place.

Section 2 - Responsibility

(3) The Chief Financial Officer is responsible for the operation and control of the system and has the authority to cancel any card. The Chief Financial Officer may also set and vary the credit limit of any card. Unless otherwise agreed, the card will have a maximum limit for local use of $5,000. Where a cardholder is required to undertake international travel, the limit will be $10,000.

(4) A member of the Executive or Senior Executive will recommend the issuing of a card to a staff member and will take responsibility to ensure the staff member adheres to policy and procedures in relation to the use of the card.

Section 3 - Obtaining a Card

(5) Finance and Planning is responsible for establishing card accounts and the issuance and cancellation of cards.

1. Request for cards should be made via Service Central. The ACU Purchase Card Application Form will need to be completed.
2. Only staff members directly appointed by the University can apply for a card. All other persons (including staff contracted via an agent) will need to provide additional reasoning for the request to the Chief Financial Officer for consideration and approval.
3. Finance and Planning will apply to NAB for a card and arrange for the card to be forwarded to the cardholder.

(6) The cardholder will also acknowledge:

1. that they are aware of the responsibilities and restrictions placed on their use of the card prior to taking possession of the card; and
2. they are responsible for the security of the card and must not allow it to be used by any other person.

Section 4 - Use of the Card

(7) The card may only be used for authorised official University purposes.

(8) The card cannot be used in ATM machines and must NOT be used to obtain cash advances. One exception to this may be overseas travel where an ACU Visa Purchase Card can be used to withdraw cash in the foreign currency only and not Australian Dollars. If this is required, application for approval should be directed to the Chief Financial Officer. An acquittal must be completed reconciling the amounts spent against the cash advance and forwarded to Belinda Madeira at Belinda.Madeira@acu.edu.au and the Purchase Card Administrator. Any leftover foreign currency must be returned or deposited directly into the University’s bank account. Where a staff member has used personal funds for any University expenditure, a staff reimbursement form can be submitted.

(9) The card should not be used for the purchase of IT equipment (including mobile phones) as these items should be purchased via the IT procurement process.

(10) The user must not exceed the monthly credit limit.

(11) On receipt of the goods or services the user should obtain a Tax Receipt voucher, and itemised tax invoice if available from the supplier.

(12) The card is not to be used to purchase goods for personal use.

(13) Where a card is used to pay for entertainment and hospitality expenses, it is the responsibility of the most senior staff member present to meet the cost. That is, where more than one staff member is in attendance, the purchase card of the most senior staff member will be used to ensure approval by a non-attending officer.

(14) The card may be used for taxi expenses where Uber services are not available.

Section 6 - Lost or Stolen Cards

(19) If at any stage a card is lost or stolen, the NAB must be advised immediately on their 24 hour, 7 days a week toll free number 1800 033 103.

(20) It should be noted that until the bank is notified all unauthorised purchases made on the card are the responsibility of the University. To this extent, notification must occur immediately after the card is lost or stolen. Further notification, in writing, must be given to the Chief Financial Officer. This notification must include the details concerning the card's disappearance.

Section 7 - Card Record Keeping

(21) It is mandatory that evidence of each transaction and authority to incur the expenditure is obtained. 

(22) A copy of the tax invoice and receipt must be obtained as evidence of the transaction. This will allow you to keep within the total credit limit and assist in reconciliation of the monthly card statement in FlexiPurchase.

(23) The information coded in FlexiPurchase against each transaction will be used for journal entry into the finance system. It is important that the Entity, Project Code/Source of Funds and Natural Account Code as well as the Tax Inclusive field is completed accurately and the narration is an adequate description for inclusion into the finance system as well as providing sufficient detail to inform the cardholder’s supervisor of the purpose of the transaction for approval. An electronic copy of the supporting documentation (e.g. tax invoice/receipt) must be attached against each transaction in FlexiPurchase (monthly account fee excepted). The account will be suspended if transactions are not completed by the due date.

Section 8 - Payment of Card Expenses

(24) Details of card expenditure are normally available online within a few days of the purchase date. Transactions may be coded and approved throughout the statement period. A period close off is made on the 20th of each month for the previous month (with the exception of the December statement which is closed in line with year-end deadlines). All transactions must be coded and approved by this date.

(25) The cardholder must code each item with the correct Entity, Project Code/Source of Funds, Natural Account Code and Tax code and provide sufficient detail in the ‘details’ field. Appropriate documentation to support each transaction must be scanned and attached to each transaction. A tax invoice is required to ensure that GST can be claimed from the Australian Taxation Office by the University.

(26) When coding each item, the descriptions below are indicative of sufficient detail:

1. for entertainment and hospitality – the purpose and the attendees both internal and external;
2. for incidental purchases – the nature of the supply and the anticipated users;
3. for incidental travel expenses – the parties involved in the travel and the purpose of the travel (e.g. conference).

(27) For FBT entertainment, expenditure must be split between ACU staff and non-staff by completing the Entertainment screen accordingly.

(28) Transactions must be authorised by the supervisor online by logging into FlexiPurchase. The supervisor will receive a prompt notifying them of transactions requiring approval at the end of the statement period.

(29) At the end of the period, ensure source documents are scanned and attached against the relevant transaction for all transactions regardless of value.

(30) Finance will be provided with an extract from FlexiPurchase which will be used as a journal entry into the finance system.

Section 9 - Card Expense Queries

(31) Where a card user has a query on their Statement, the first contact should be with the supplier. If the supplier agrees that the charge is incorrect, they must organise for a credit to be issued. The cardholder is responsible for this enquiry and to ensure that credits, where agreed, ultimately appear on the statement.

(32) Where an agreement cannot be reached with the supplier, the transaction should be marked as a disputed transaction in FlexiPurchase and a Disputed Transaction form, available from the NAB Transaction Dispute website, is to be completed and returned to the NAB who will take up the complaint with the supplier.

(33) If any transaction appears to be fraudulent, the cardholder must contact the NAB Fraud team immediately on 1300 622 372 who will take all necessary actions in cancelling and replacing the card and organising a chargeback.