PCards are audited to ensure that cardholders are following applicable University regulations and meet the requirements listed in Policy 3-010 that state:

Transactions must:

• Be reasonable in amount
  • Would the amount reflect the actions of a prudent person under the circumstances?
• Necessary to a legitimate business purpose
  • Was the transaction “necessary” to conduct University business?
  • Could the transaction bear scrutiny that it was made to further the mission of the institution?
• Appropriate for the circumstances
  • Is the transaction prevented by any University policy?

Due to the transition to Concur PCard, the existing PCard audit schedule may be subject to change. Previously scheduled audit dates may be delayed to accommodate changes in the new process. More information regarding the audit process updates will be forthcoming.

Cardholders should ensure that the reason for purchase (business purpose) is clearly understood by anyone looking at the receipts/documentation. Avoid using abbreviations or unclear acronyms.

The reason for purchase is your way of showing WHY the items were purchased – not WHAT was purchased – since the receipts already have that information.

Example #1

INVALID	Receipt shows a chair was purchased. The description says: "Office"
BEST	Receipt shows a chair was purchased. The description says: "Chair purchased for [employee name]’s office to replace broken chair."

Example #2

INVALID	"Business license renewal"
ACCEPTABLE	"Business license renewal for [EMPLOYEE NAME]"
BEST	"Business license renewal for [EMPLOYEE NAME] for [ORGANIZATION NAME] which is required for them to practice in the State of Utah."

Some pcard purchases require additional approvals or specific documentation. To see what is required see the PCard User Guide and any applicable University Regulations.