# Presentation: 489456

##  NASA Bankcard Program2004 REFRESHER COURSE

-  Kennedy Space Center
- Allen Miller
- Gloria Marsh
- 							7/24/03

## Agenda

- Overview
- Key Contacts
- Approving Officials/Cardholders
- Resource Management Office Responsibility
- Summary of Conditions
- Bankcards and the KSC Legal Office
- Updates/Reminders
- Rebates
- Procurement Information Circular (PIC) 03-20
- P-CARD Helpful Hints
- Questions and Answers

## OVERVIEW

- The Bankcard is the KSC mandatory method of payment for all purchases of $2500 and below unless unauthorized
- At this time, in P-CARD,  we are averaging ~500 transactions a month totaling $300-350K

## KSC Key Contacts

- KSC Bankcard Coordinator (BC)  	**Allen Miller**
- 	**Allen.J.Miller**_[@nasa.gov](mailto:rose.a.herrera1@jsc.nasa.gov)_  		867-3308**         ****	****	****	****	****	****	****	****Mail Code:**
**	****	****	****	****	****	****OP-AM**
- Alternate BC**	****  ****	****	****	****Gloria Marsh**
**	****Gloria.Marsh-1@nasa.gov** ** ****	****	**867-7349**	****	****   ****	****	****	****	****	****	****Mail Code:****	****	****	****	****	****	****	****OP-CIAO**
- KSC Office of Chief Counsel **	****	**867-2550		**assigned per question**		**Mail Code: CC**
**	**

##  Key Contacts Cont’d

| Function | Name | Phone & Mail Code |
| --- | --- | --- |
| KSC Receiving	 | Lorraine Denison
Titus Freeman
Terry Little | 867-4995/SGS-050
867-9503/SGS-050
867-1698/SGS-050 |
| Furniture 
Furniture (Stock) | Sheryl Marshall
Jessie Dublin | 867-8047/TA-F
867-4892/SGS-017 |
| Furniture (Ergonomic) | Debbie Houston | 867-6923/TA-C2 |
| Bench stock | Mary McMains | 867-7406/SGS-011 |
| Information Technology (IT) Requirements | Art Beller | 867-2759/IT-B-B |

##  Key Contacts Cont’d

| Function | Name | Phone & Mail Code |
| --- | --- | --- |
| SGS Property Admin
Sensitive/Taggable | Dave Koval
 | 867- 4137/SGS-157 |
| Tagging required due to emergency – Must be determined an emergency prior  | Terry Little
Larry Carr
Robin Shaeffer | 867-1698/SGS-050
867-9589/SGS-157
867-4805/SGS-157 |
| Or the
NASA Property Office
Sensitive/Taggable 
 | Becky Denis
Muzette Fiander
Cathy Clarke
 | 867-4104/TA-E1
867-8488/TA-E1
867-4451/TA-E1 |
| Organization’s Property Custodian | Various:
Check with your front office | Various
 |

- Approves individuals as candidates for Bankcards
- Reviews and approves monthly transactions
- Ensures purchases are authorized and for Government  use only
- Sets up their delegate in the P-CARD System (must have training & ID’s)
- Notifies the Bankcard Coordinator of changes
- Conducts periodic reviews on cardholder accounts under their auspices (IG Audit)

**Approving Official/Alternate BAO**
**Responsibilities**

## Bankcard Holder Responsibilities

- Ensure no one else uses your card
- Comply with appropriate regulations and requirements (e.g., Federal Acquisition Regulation parts 8 & 13)
- Initiate your P-CARD Order Log **before purchasing (ensures funds are available)**
- Include shipping as separate Line Item (Cat. Code 99) (Ignore the pre-set blank for shipping on Order Log)
- Purchase only authorized items
- 	(Obtain pre-approval when in doubt)  Refer to Unauthorized Purchase List often @ http://www.ksc.nasa.gov/procurement/cc/AppC.htm

## Responsibilities (Cont’d)

- Inform vendor that purchase is tax exempt; provide tax exempt number and certificate if requested
**Ensure that all NASA property is tagged.**  This includes ALL sensitive property—even if it is under $500.  It must have a NASA Form 1517 Decal
- 	- Per KHB 40001.E & NPG 4200.1F (NPG 4200.1F soon to be released; effective 4/3/03 via Interim Policy Letter/HQ code JG/Director, Logistics Management Office)
- Disputes now have 2 steps:  Annotate “disputed” during reconcile **and**** **fill out the Dispute form and fax to Bank
- Ensure billing disputes are resolved within 60 days
- 	(Make sure you follow up)
- Review accuracy and reconcile transactions
- Hit **DONE** when all transactions are reconciled and Bankcard Coordinator says okay.  Print the audit report at end of reconciliation process and keep with your records.  Signature not required

## Cardholder Responsibilities (Cont’d)

- Maintains a running Balance Outside of P-CARD
- Retain records, receipts, audit reports, and additional notes to file for audit purposes
- Retain “Delegation of Authority for Use of Bankcard” letter (Revision to all cardholders will be issued soon due to IFMP implementation
- Immediately report lost or stolen Bankcards to Bank of America, the Approving Official, and the Bankcard Coordinator within 24 hours via telephone.  (Keep the 1-800 number that is on the back of your card in a convenient place)

## Resource Management  Official

**RMO Responsibilities:**
- Provides funding sources (charge code information), email is preferred.
- Charge code information required in P-Card:
**Fund**
**Internal Order**
**Fund Center**
**WBS **
**Cost Center**
- Resources Analyst (RMO) will keep cardholder informed by memo or email of changes to funds available

## RMO Analyst (Cont’d)

**Cardholder’s Responsibilities to RMO Analyst:**
- Must request appropriate funding sources to use for Bankcard purchases
- If your office has special requirements for tracking the funding of special projects or products (e.g., Information Technology Purchases), please consult with the RMO analyst for identification of such purchases or funding
- Inform the RMO analyst when you are running low on funds

## Summary of Conditions

**Bankcard purchases are subject to the following conditions**:
- Cannot exceed the maximum single purchase limit of $2,500
- Cannot exceed your monthly limit (limits vary) within the
-  billing cycle (24th of one month through 23rd of next month)
- Cannot _split purchases_ to circumvent the authorized single purchase limit

## Summary of Conditions (Cont’d)

_**Priority Sources of Supply**_**:**
**	****http://www.ksc.nasa.gov/procurement/cc/ps.html**
**(GSA:  E-Library lists all vendors.  Vendors interested in getting on GSA Schedule can go to **_[www.fss.gsa.gov](http://www.fss.gsa.gov/)__)__	_
**Commercial Sources:**
**Reasonable effort to verify non-availability is sufficient**
**(often driven by schedules or price)**

## KSC Legal Office

**“****The established rule is that the expenditure of public funds is proper only when authorized by Congress, not that public funds may be expended unless prohibited by Congress.”**
**	**_**United States v. MacCollom**_**, 426 U.S. 317, 321 (1976)**

## KSC Legal Office(Cont’d)

- To determine the “availability” of appropriations, we look to:
- 	Appropriation acts/authorizing legislation
- 	“Organic” legislation (i.e. Space Act)
- 	General statutory provisions
- 	Comptroller General decisions
- 	Courts

## KSC Legal Office (Cont’d)

- Necessary Expense Doctrine
- The expenditure must bear a logical relationship to the appropriation sought to be charged
- The expenditure must not be prohibited by law
- The expenditure must not be otherwise provided for, that is it can not fall within the scope of some other appropriation

## KSC Legal Office (Cont’d)

- Entertainment – General rule is that appropriated funds may not be used for entertainment except when specifically authorized by statute and also authorized or approved by proper administrative officers
- Food – general rule is that appropriated funds are not available to provide free food to government employees at their official duty stations

## KSC Legal Office (Cont’d)

- Gifts and Awards – General rule is that appropriated funds may not be used for personal gifts, unless there is specific statutory authority
- Cases generally involve the application of the necessary expense doctrine, and the result is that items in the nature of gifts can rarely be justified

## KSC Legal Office (Cont’d)

- Agreements – make certain you have authority to bind the Government
- Insurance/Indemnification –  the Government is self insured and can not indemnify others
- If ultimate use of an item is personal – do not use a bankcard

## General Updates/Reminders

**Always Current On-Line Help: The KSC Bankcard Home Page**
**http://www.ksc.nasa.gov/procurement/cc/card.html**
**There are KSC guidelines for purchases of furniture, award items, and printing, etc. **
**Be familiar with the Unauthorized Purchase List.  Be sure to document the approval if authorization is given**
** **
**Your monthly limit is driven by the “billing cycle” which is the 24****th**** of the month through the 23****rd**** of the next month (**_**not **_**from the 1****st**** through the 30****th****!)**

## General Updates/Reminders

- Before formally disputing a charge on your account, contact the vendor and attempt to arrange for a credit or correction on your account
- _Sales tax and shipping charges cannot be formally disputed_
- Disputes now have 2 steps:  Annotate “disputed” during reconcile **and **fill out the Dispute form and fax to Bank

## General Updates/Reminders

**Transfer or Resignation:**
- If transferring within KSC to another area of responsibility:
_**Approving Officials**_:  Inform the Bankcard Coordinator that you are changing organizations and if you will or will not remain an approving official in your new capacity
_**Bankcard Holders**_:
- Inform the Bankcard Coordinator of all changes (e.g., Mail Code & Approving Official changes)
**Ensure all transactions are reconciled, considering any outstanding charges**
- The new supervisor will determine if the card should be retained.  If so, that organization must provide fund source information
- If leaving KSC, the card must destroyed and all future transactions must be reconciled by the Approving Official. The account will be closed once all transactions are reconciled

## Reminders from Central Receiving	

- In Order Log description:  include **part numbers** and full description; e.g., *Coupling, 3⁄4” stainless steel, P/N 12345*
- Quantities:  for 1 Lot (number per lot; e.g., *23 each per lot*)
- Delivery address:
- NASA, JBOSC Receiving, M6-744
**Attn: PC#__________/Name/Bldg/Rm**
**Kennedy Space Center, FL 32899**
****Attn: Property Management (if tagging required)**
*PC#’s MUST be on all shipping labels and packing slips. (Two or three party deliveries are not including the name or PC#)*
- Hazardous Material orders require the vendor to include an Material Safety Data Sheet (MSDS)
- New-- Sensitive Items:  Must have all items tagged NASA Property—even if under $500—SHOW RECEIPT
**If picking up a controlled/sensitive item you must bring the item to Receiving!**

## Rebates

_**Rebates**_ – Send rebate checks to:
- 	NASA Kennedy Space Center
- 	Mail Code:  GG-B-C
- 	KSC, FL 32899
- 	***Be sure to include the PC#.   NASA will not accept any checks made payable to the cardholder; therefore, the cardholder must deposit the rebate check and write a check to NASA for the same amount and include the PC#.****** ***

## CARD SECURITY

- It is the cardholder’s responsibility to safeguard the Bankcard and account number at all times.
- The cardholder must not allow anyone to use his/her card or account number.
- A violation of this trust may result in removal from the program and possible disciplinary action.

## Procurement Information Circular (PIC) 03-20 http://www.hq.nasa.gov/office/procurement/regs/pic03-20.html

- The subject PIC, issued by NASA HQ  provides guidance on purchase card account reviews and restrictions on purchase of gifts, food, and clothing.
- The NASA Office of Inspector General recently completed an audit of NASA’s purchase card program and found the program was managed effectively.  However, _[PIC 03-20](http://www.hq.nasa.gov/office/procurement/regs/pic03-20.html)__  provides additional guidance to further reduce potential risks from inappropriate use of the purchase card._

## PIC 03-20

- Some highlights from _[PIC 03-20](http://www.hq.nasa.gov/office/procurement/regs/pic03-20.html)__  include:_
*Account Reviews:*  Purchase dollar limitations must be reviewed by the approving official on a routine basis to ensure that they continue to meet the organizational need.  At a minimum, this review must be completed prior to renewal of the purchase card.  Annual reviews are encouraged.  The approving official must advise the Bankcard Coordinator (Allen Miller/OP-AM) of any changes to the cardholder’s limitations.

## PIC 03-20

*Suspected Fraudulent Purchases:*  In addition to notifying the BoA of suspected fraudulent transactions, cardholders are required to notify the NASA OIG in accordance with NPD 9800.1, NASA Office of Inspector General Programs.
*Restricted Purchases:*  Generally, absent statutory authority, the use of appropriated funds for the purchase of gifts, clothing, and food is prohibited.

## PIC 03-20

*Gifts:*  Appropriated funds may not be used for personal gifts
*Clothing:  *The General Accounting Office (GAO) considers clothing to be the employee’s personal expense

## PIC 03-20

*Food* -- In general, appropriated funds are not available to provide food to government employees at their official duty stations.  Feeding oneself is a personal expense which a government employee is expected to bear from his or her salary.  However, there are some statutory authorities that, in certain circumstances, permit the use of appropriated funds to pay for meals and light refreshments.  For example, food may be provided for employees as a necessary expense under the Government Employees Training Act when provision of that food is necessary to achieve the objectives of the training program

## P-CARD

- Read the Bankcard Coordinator’s e-mails!!
- Use other experienced Bankcard Holders/Approving Officials for help
- Set your Preferences (funding elements) before you press the new order button
- Use the OLQR: http://olqr-cf.ifmp.nasa.gov

## P-CARD

- Never double reconcile
- Credits can be reconciled against a previously reconciled debit line. **However:**
- Never modify a previously reconciled line (i.e. _***Do not change***_  the quantity or amount of the line)
- Once you have saved the Order Log successfully you cannot change your funding elements on that Order
**NEVER zero out or change a previously reconciled line**
- Un-reconciled, zeroed out Lines Don’t disappear.  However, If you  are using the same funding elements, the line can be re-used

## P-CARD

- Be very descriptive with Order Log lines to help avoid double reconciliation
- Use the comments section in detail to help avoid double reconciliation
- Classify your Order Log lines properly (choose the correct Material Group.  Do not use category 99 for everything

## P-CARD

- Reconcile/approve early
- Do not hesitate to call for help
- Every debit and credit must have corresponding Order Log line –No exceptions
- Try to set up your Order Log so that credits are easy to reconcile

## P-CARD

- Please make sure you can reconcile and approve by the due date
- Bankcard Holders must reconcile all monthly transactions and Approving Officials must approve all transactions -(regardless of fraud)
- Approving Official can write comments showing displeasure of transaction

## P-CARD

- Approving Officials can always ask the Bankcard Coordinator to take action if the Bankcard Holder continues making inappropriate purchases and/or continues going against the word of the Approving Official