Small Purchase Charge Card

Spending Limits and Card Restrictions

Spending Limits: Per Transaction and Per Month

Each card has individually established limits on the amount that can be spent per transaction and the amount that can be spent per month. Spending limits are established on a case-by-case basis by the cardholder's supervisor and/or approver based upon an analysis of the department’s spending practices.

If a limit increase is needed after spending limits have been established, cardholders may send an email to their approver, copying the Program Administrator, with a request to increase limits. The email should include the following information:

• The cardholder's first and last name
• A justification for increase
• Type of increase (transaction limit and/or monthly limit – please consider if transaction limit spend will warrant an increase to the monthly limit)
• If the increase is temporary, the date when the card should revert back to the original profile settings (keep in mind cycle dates when requesting an increase to monthly limits)
• The approver must reply to all with approval so the Program Administrator can document and process the request

Cardholders will be restricted to a maximum of $5,000 per transaction and $100,000 per month based on spending analysis or unless significant justification exists to indicate higher monthly limits are appropriate.

Cardholders must request an increase to cycle or transaction limits when the cost of a purchase exceeds the cardholder's established spending limits. Cardholders may not make purchases that exceed their established transaction and/or monthly spending limits. Cardholders should know their limits and monitor their transactions to anticipate the need for limit changes and provide proper advance notice to both their supervisor/approver and the Program Administrator.

Split orders are prohibited. A split order occurs when the vendor processes multiple charges to pay a single amount due that is greater than the transaction limit on your SPCC, or above the department’s delegated authority, and whether at the request of the cardholder or the vendor. It is also considered a split order if the vendor issues multiple invoices for the same program or event which are then processed on the SPCC. Splitting orders for any purpose, including for the purpose of circumventing transaction limits is not permitted and will lead to card suspension or cancellation if determined by the Program Administrator.

Purchases from the Same Vendor – Purchases from the same non-contract vendor totaling $50,000 or more on an annually recurring basis should be reviewed for the potential need to establish term contracts. Please contact Procurement Services for the possibility of initiating term contracts.

Card Restrictions

All cards issued by the University contain standard industry restrictions against the purchase of gas (automotive fuel), hotel accommodations, restaurant/food transactions, and flowers unless otherwise requested and approved. Attempts to process transactions for these commodities will result in a declined transaction unless the cardholder and approver request that a restriction be removed from the cardholder’s account.

To request the removal of a restriction, cardholders may send an email to their approver, copying the Program Administrator. The email should include the following information:

• The cardholder’s first and last name
• A specific business justification for change
• Type of restriction to remove (gas, food, accommodations, flowers)
• If the request is temporary – a date when the restriction(s) should be replaced
• The approver must reply to all with the approval so the Program Administrator can document and process the request

Additional Restrictions – Cardholders should be aware that there may be additional restrictions placed on the use of the SPCC by the Program Administrator. For example, cardholders are subject to possible additional restrictions established at the departmental level and grant holders may be subject to additional restrictions as part of the terms of their grant. Individual cardholders must be knowledgeable of and compliant with all additional restrictions as applicable.

Allowable Purchases

• Advertisements
• Air and rail tickets – tickets may only be purchased for W&M and VIMS employees, students traveling through approved University programs and person(s) conducting business on the University’s behalf. All SPCC travel expenditures must follow the University’s Travel policies and procedures. State funds may only be used to purchase economy (coach) seating. Economy plus may be purchased if traveler has an international flight that is a consecutive 8 hours or more. Local Funds allow purchases for economy seating upgrades for flights less than 8 hours with justification. Costs in excess of an economy class seat must be charged to Local Funds. Regardless of source of funds, First Class may never be purchased with the SPCC.
• Books – If utilizing an online retailer, a business account must be established with the vendor. Cardholders may not load SPCC account information into personal online retailer accounts.
• Vehicle rental through Enterprise Rentals and National – Rentals may only be secured for W&M and VIMS employees and students traveling through approved University programs. The traveler must rent the most economical type of vehicle available. If using State funds: employees must decline any additional insurance offered, as they are covered under the University’s self-insurance program. Vehicle upgrades such as class type, navigational systems, and additional drivers, etc. are prohibited. “Fuel agreements” nor paying for fuel at the time of rental or before vehicle use are not allowable. If using Local Funds: rental insurance may be obtained in extreme circumstances only with justification of why the traveler could not use the mandatory contract. GPS and Fuel Service Plans may be purchased with a bona fide business purpose.
• Conference registration
• Express mail service and freight
• Laboratory supplies
• Licensed Products – vendors must be registered to use the University’s marks. Visit W&M Licensing for more details.
• Magazine and journal subscriptions
• Office supplies – must be purchased from The Supply Room Companies, Inc. (TSRC) through buyW&M using the mandatory official University contract 
• Professional organization dues, fees, and licenses
• Promotional Items – four preferred vendors to select from located in the buyW&M contracts portal
• Strategic Print – nine mandatory vendors to select from located in the buyW&M contracts portal
• Technology – to include desktop and laptop computers, printers, servers, specialized software, and consulting services. IT must approve all purchases prior to the transaction and documentation of this must be attached to the Works transaction. Requests for review may be sent through the Request IT application

Restricted Purchases

• Alcoholic Beverages – for W&M off-campus events*. Allocated to Local Funds only: Alcoholic beverages up to $30 per person, (including tax and tip not to exceed 20%), served in conjunction with food, and supports the Department’s mission are allowable. The alcohol account code 713310 must also be used at reconciliation in Works. The SPCC Business Meal Form is required and must be completed and attached to the transaction in Works.
• Business Meals – for W&M off-campus events*. Non-travel related business meals may be placed on the SPCC after the restaurant restriction has been removed. Per diem meals during individual travel and personal/individual meals are not permitted on the SPCC. The SPCC Business Meal Form is required and must be attached to the transaction in Works. All food purchases processed on the SPCC, are required to have this form attached. State or Local Funds may be used for Business meals up to 150% of standard per diem rate with Department Head approval. Local Funds must be used for Business meals in excess of 150% up to 200% of standard per diem rate with Dean or VP approval is allowable. Note if the Dean/VP is the cardholder, the Agency Designee for signature must move up the chain of command. Meals exceeding 200% of per diem are not permitted.
  • Per Travel policy, the functions or events at which it is considered appropriate for food and beverages to be served to University personnel which may be placed on the SPCC are limited to the following: Business Meals Involving External Parties, Internal Training Functions, Events with Students, and Employee Appreciation Events. Meals, Food, or beverages for One University Employee are not permitted on the SPCC. It is the Cardholder’s responsibility to ensure the business meal falls within one of these categories, prior to providing the SPCC for payment. For more information regarding Function type, visit the Travel website.
  • *The SPCC may only be used for W&M off-campus food related events. America To Go (ATG) is W&M’s managed catering platform for all on-campus food ordering. This includes items ordered for delivery, pick-up, or on-campus catering.
• Event sponsorships – Using Local Funds, sponsorships that support the mission of the University under $5,000, with approval by the VP for Strategic Initiatives and Public Affairs, are allowable.
• Flowers – Using State Funds, flowers may only be purchased for a public event, such as commencement or graduation or other business justified purpose supporting the University’s mission. Flowers may not be purchased for employees, family members of employees, students, or guests/visitors. Using Local Funds, flowers/plants for public or common areas are allowable, flowers/plants for non-employees up to $150 per person are allowable, and flowers/plants or donations for the death of an employee’s immediate family member up to $150 are allowable
• Furniture: purchased through The Supply Room Companies (TSRC) via buyW&M. If TSRC does not have the item(s) needed, Procurement Services must be contacted with the items information to request a release.
• Gas/Oil – not typically allowable, but for rental, motor-pool, or University-owned vehicles may be approved by the PA upon determination.
• Gifts (Non-Cash), Awards, and Recognition – Allocated to Local Funds only: employee, volunteer or guest, or student non-cash awards up to $100 per individual, per year, are allowable. Gift cards, gift certificates, vouchers, vendor credits, and cash are not permitted under any circumstances.
• Hotel Accommodation/Lodging – Lifting the lodging restriction is at the discretion of the Program Administrator. Airbnb or similar lodging alternatives (VRBO, Home Away, etc.) for official state business travel is not permitted.
  • Bundled packages offered by the hosting entity/company, which may include conference fees, transportation, food and training materials, must be cost justified and approved in writing prior to the trip by the PA.
  • Accommodations for student travel and/or any other unique instances where the SPCC is the most efficient/secure means to process payment must be justified and approved in writing prior to the trip.
• Office Beverages – Using Local Funds only, beverages for office visitors and guests, or due to health and safety reasons with Dean or VP approval are allowable.
• Public Art – Using Local Funds, artwork for public spaces in University buildings with Dean or VP approval are allowable.
• Items for staff retreats/holiday parties and related items – Using Local Funds only, items for retirement or employee appreciation events up to 200% of standard per diem rates are allowable.

Prohibited Purchases Regardless of Fund Source

• Amazon Pay
• Ammunition
• Automobiles
• Boats
• Business meals over 200% of per diem
• Employee Parking
• Equipment Trust Fund (ETF) Purchases
• Event Sponsorships over $5,000
• Firearms
• Gift cards/Gift certificates/Vendor credits/Vouchers/Cash
• Independent Contractor Payments
• Meals, Food or Beverages for One University Employee
• Mobile Wallets (ex: Apple Pay, Google Pay, Samsung Pay, etc.)
• Moving and Relocation expenses
• Purchases from a Commonwealth employee
• Purchases for personal use
• Renovation/Construction services (including paint, carpeting and window treatments, which must go through Facilities)
• Speaker, Entertainer, or Performer Payments
• Travel Insurance

Restricted Purchases by Fund Type:

Contracts and Agreements

Departments asked to approve vendor/contractor forms shall contact Procurement Services for assistance. Cardholders do not have authority to sign vendor agreement forms that legally bind the University. Only those individuals who have received written delegation of signature authority may sign contractual agreements on behalf of William & Mary/Virginia Institute of Marine Science. Unauthorized individuals who sign contractual agreements on behalf of the University may be held personally liable for those contracts and may be subject to additional disciplinary action, up to and including termination of employment.

Making a Purchase

Cardholders are tasked with ensuring that they receive the best quality goods and services at reasonable costs. It is the responsibility of all cardholders to certify that all purchases have a valid business purpose and that goods and services are being purchased to support operations or further the mission of the University.

Tax Exempt Status

As an institution of the Commonwealth of Virginia, William & Mary is exempt from Virginia sales tax on all in-state purchases of goods and services excluding purchases of air/rail tickets, and hotel rooms. It is the cardholder's responsibility to claim this exemption whenever using the SPCC. The University will not accept liability for such over-payments. It is the cardholder’s responsibility to contact the vendor to recover the tax if tax is incorrectly charged. Commonly used tax exempt forms may be found through the Procure to Pay Matrix, keyword search, ‘Tax’.  The State Sales and Use Tax Certificate of Exemption Form may be obtained from the Tax Accounting Office. The tax identification/tax-exempt number for W&M is 54-6001718 and for VIMS is 54-6001802. Cardholders should be aware that the University is not exempt from taxes charged on many out of state purchases. Information on out of state tax exemptions and states which do honor our exemption, can be found on the Sales & Use Tax page.

Card Documentation and Reconciliation

All cardholders and approvers are required to complete online reconciliation of SPCC transactions. Reconciliation will be completed in the Bank of America, Works Application (This application is most compatible with Firefox and Chrome browsers). Cardholders are strongly urged to reconcile transactions as they post to their account. Waiting until the cycle closes will not leave enough time for transactions to be reconciled by both the cardholder and approver. Secondary cardholder access (the ability to reconcile and sign off on transactions on behalf of another) in Works is available upon request with a valid justification of necessity to carry out duties as assigned.

Reconciliation of transactions consists of:

For Cardholders:

• Allocating transactions or confirming default / auto-matched allocations,
• Uploading supporting documentation (receipts, business justification, SPCC business meal form, required travel documentation, IT approval, etc.) to the transactions in the bank system and ensuring that all required documentation has been uploaded and is legible,
• Signing off on the transaction, which routes the transaction to the Approver for sign-off. All transactions require a receipt and/or supporting documentation before signing off.

• Reviewing the transaction and attached documentation to ensure that it is a valid business purchase that follows institution guidelines,
• Checking the index and account codes on the transaction to ensure that the charge has been correctly allocated.
• Signing off on the transaction, which batches the transaction for audit review and prepares the transaction for Banner upload.

• As purchases are made, retain your original receipts and other supporting documentation. If receipts are lost, contact the vendor to request a replacement receipt. It is a best practice to immediately convert paper documentation to electronic format and save them to a folder on your computer to expedite the reconciliation process.
• As a transaction posts to your account, you will receive an automated email from the bank system notifying you that there is a transaction available for signoff. Clicking on the link for Works in that email will bring you to the Bank of America Works system.
• On the Pending Sign Off tab of the Works Expenses screen, review the transaction by comparing the transaction information to supporting documentation. Ensure that totals match and that you have not been incorrectly charged tax.
• Contact the vendor immediately if you have been charged in error. Contact the Program Administrator and Bank of America’s Fraud Department (1-866-500-8262) if any fraudulent transactions appear.
• After reviewing the transaction, click on the Document number in the line item and select the Allocate/Edit option from the drop-down menu. This will open an allocation pop-up window. In this window you can:
  • Edit the item description field to change the description that will post to Banner (Please note that there is a 35 character limit on the Banner import for this field and special characters will not be loaded).
  • Edit the default index and auto-matched account code allocation (transactions posting to the default charge card account code 713090 should be reallocated to the correct account code based on the commodity).
  • Add additional lines if multiple line item accounting is required.
  • Add the specific business purpose and/or justification for the purchase in the Comment Section. Should the Comment Section provide insufficient space to contain the entire business purpose, it must be written on the receipt page prior to uploading the receipt (comments may also be added at sign off).
• Once edits are complete, click on the Save button to save changes. Next click the Close button to return to the Expenses screen.
• To attach a receipt to a transaction, click on the Document number in the line item and select the Manage Receipts option from the drop-down menu. This will bring up the Receipts pop-up window.
• On the Receipts pop-up window, click on Add button and select the New Receipt option from the drop-down menu. This will open a new window where you can browse to the document on your computer. It is not a requirement to add a receipt date or description on this screen.
• The itemized invoice and paid credit card receipt must be uploaded on the transaction. The business purpose should also be added as a Comment if it is unclear from the documentation uploaded. A detailed list of required documentation to be submitted with food and travel-related expenses can be found in section Air Tickets, Rail Tickets, Lodging, and Non-Travel Business Meals below.
• After locating the receipt to upload, click on the OK button on the Receipt Window. You will now see the receipt name listed in the File Name column of the Receipts pop-up window. From here you should view the receipt to ensure it was uploaded properly to the transaction. Once all receipts have been uploaded, click on the Close button to return to the Expenses screen.
• The last step in the cardholder reconciliation process is signing off on the transaction. This is done by clicking on the check-box to the left of the line item and clicking on the blue Sign Off button located at the bottom of the page. This will route the transaction to your Approver for review and sign off. Do not sign off on a transaction in Works if you have not uploaded a receipt and/or supporting documentation.
• Two days after cycle close you will receive an automated transaction report from the bank system. Use this report to ensure that you have completed reconciliation of all items listed on the report.

• As cardholders signoff on transactions they will be electronically routed to your account for review and final sign off.
• The Bank of America, Works Application will send you an automated email notifying you when you have a transaction available for signoff. Clicking on the link for Works in that email will bring you to the bank system.
• Review the transaction’s attached supporting documentation to ensure it is a valid business purchase. This is done by clicking on the Document number of the line item and selecting the View Receipts option from the drop-down menu.
• Comments for the transaction may be seen in your monthly report or by clicking on the Document number of the line item and selecting the Allocate/Edit option from the drop-down menu.
• Confirm that the transaction has been correctly allocated by viewing the Allocation column of the Expenses screen. Allocation information for transactions containing multiple line items can be viewed by clicking on the plus sign (+) next to the Document number and then clicking on the Allocation tab.
• The last step in the Approver reconciliation process is signing off on the transaction. This is done by clicking on the check-box to the left of the line item then clicking on the blue Sign Off button located at the bottom of the page. You can sign off on multiple transactions simultaneously by adding a check mark to multiple lines before clicking the Sign Off button.
• Do not sign off on transactions in Works if the cardholder’s supporting documentation is not attached to the transaction. If you find that the transaction is not a valid business expense that complies with William & Mary or VIMS policies and procedures, please make a notation in the Comments section and/or flag the transaction in Works, sign-off, and contact Procurement Services for assistance regarding employee reimbursement or next steps.
• The system gives you the option to flag a transaction if you find that the transaction is incorrectly allocated, missing a receipt or you need additional information to validate the business justification.
• To flag a transaction, click on the Document number of the line item and select the Raise Flag option from the drop-down menu. Next, add a comment so the cardholder knows why the transaction was flagged and then click the OK button to return the transaction to the cardholder.
• Two days after cycle close you will receive an automated transaction report from the bank system. Use this report to ensure that you have completed review and sign off of all items listed on the report.

SPCC cardholders and Approvers are responsible for ensuring that monthly reconciliation is complete by the 23rd of the month in which the cycle closes. Funds for unreconciled transactions will be withheld from the cardholder’s available balance in the following billing cycle until reconciliation is completed by the cardholder and approver. Accounts that remain unreconciled 60 days after the transaction(s) post date will be suspended.

Air Tickets, Rail Tickets, Lodging, and Non-Travel Business Meals

In compliance with Commonwealth and Federal regulations, additional supporting documentation is required for the purchase of air/rail tickets, lodging and non-travel business meals. Questions regarding these requirements may be directed to the Program Administrator or the Travel Office.

• Air and Rail Tickets - Cardholders must attach a copy of the ticket, boarding pass or electronic confirmation (showing the passenger name and class of service) and the approved Pre-Approval Form from Chrome River to the Works transaction. Proper documentation of any additional fees or taxes must also be included.
• For ticket purchases over an individual's established transaction limit, cardholders must e-mail the Program Administrator to request a limit increase prior to purchasing the tickets.
• Lodging (in instances where an “exception” is permitted) - Purchases must comply with lodging rates, per travel guidelines. Maximum rate does not include taxes and surcharges. Documentation must include the following:
  • Receipt or Folio must show the room rate and taxes broken out separately by day.
  • Approved Pre-Approval Form from Chrome River
  • If payment for lodging is made through the internet, print a PDF copy of the receipt for the electronic purchase showing the details (arrival/departure date, room rate, taxes) and the total costs and confirmed services.
  • Agency Head or Designee appropriate for your department may approve lodging up to 200% of the maximum rate when circumstances warrant, in advance of travel. Approval must be granted in Chrome River.
• Non-Travel Business Meals - All non-travel business meal and alcohol purchases are required have the SPCC Business Meal Form attached to the transaction in Works to ensure that the transaction contains all of the required documentation. Documentation must comply with travel guidelines and must include the original, itemized receipts for all transactions and the following information filled out completely on the Business Meal Form:
  • A business justification documenting the specific purpose of the function
  • The type of meal (e.g., breakfast, lunch, dinner or alcohol– snacks must be categorized as breakfast, lunch or dinner)
  • The number of attendees (List the full attendee names if ten or less and their affiliation to the University. Provide just the number of attendees if more than ten)
  • Tip (up to 20%) and reasonable delivery cost must be included in the allowable per diem calculation
  • State Funds- Can be used with an additional justification if the meal exceeds the allowable per diem limit by 50% with Department Head Approval
  • Local Funds- Can be used with an additional justification in excess of 150% up to 200% with Dean or VP Approval
  • Alcohol MUST be allocated to Local funds at reconciliation. $30 per person maximum including tax and tip with Department Head signature Approval. The alcohol account code 713310 must also be used at reconciliation in Works. NOTE: if Dean/VP is the cardholder, the Agency Designee for signature must move up the chain of command
  • Meals exceeding 200% of per diem are not permitted
• Months with Zero Transactions - If there are no charges made in a particular month, cardholders are strongly encouraged to send their approvers an email advising that there were no charges for that cycle. No other action needs to be taken by cardholders in months where there are no transactions.
• Credit Balances - If a credit remains on your BOA account at the end of the month, the credit will post to your BOA account and be credited to your default Banner account unless allocated otherwise. Credit balances do not carry forward from month to month on the BOA Visa statement.
• Record Retention – Cardholders, or their supervisor if the cardholder changes or leaves the employment of the University, must retain all transaction documentation within their department for a minimum of five (5) fiscal years after the fiscal year with which the transaction occurred.

Merchandise Returns, Fraud/ Disputes and Erroneous Charges

• Merchandise Returns – Cardholders must specifically request a credit to the SPCC for any return that was originally charged to the card. If vendors are unable to provide a credit to the SPCC, cardholders may request a check payable to William & Mary to deposit into the default index tied to the SPCC.
• Fraud – If a fraudulent transaction posts to the SPCC, Bank of America should be contacted immediately via the Fraud number on the back of the card. The card will be cancelled, and a new one sent. Questions regarding fraudulent transactions should be directed to the Program Administrator. Fraudulent transactions (and any subsequent credits) should still be signed off on timely in Works by cardholder and approver.
• Disputes – Disputes should be initiated within thirty (30) days of the purchase date to ensure that the dispute will be honored by BOA. Cardholders may initiate a dispute through the BOA Works System after attempting to communicate with a vendor to resolve a discrepancy. Questions regarding disputes should be directed to the Program Administrator. All transactions involved in a dispute should still be signed off on timely in Works by cardholder and approver.
• Erroneous Charges – Any cardholder who places a charge on the SPCC in error should contact the Program Administrator immediately for guidance on the correct procedure for resolving the error. Payment for erroneous charges should not be sent to Accounts Payable.

Card Cancellation, Renewal and Changes

• Cancellation – Cardholders must shred their cards immediately upon the request of their approver or the Program Administrator. The SPCC must also be shredded when the cardholder is leaving the employment of W&M/VIMS. The SPCC must also be shredded whenever the cardholder changes positions and a SPCC will not be required in the new position. If the cardholder is moving to a new position within W&M/VIMS and a SPCC will be required in the new position, contact the Program Administrator for guidance. Cardholders who wish to cancel their cards should contact the Program Administrator in Procurement Services by e-mail.
• Card Renewal – Active cards are automatically renewed every two years, and cards are valid through the last day of the month in which the card expires. Renewal cards are delivered to the address on file on the account.
• Inactive Cards - The Program Administrator is required to cancel cards with no activity for a consecutive twelve (12) month period unless the cardholder can provide reasonable justification for keeping it active.
• Status Changes - Changes to the card status (cancellation, suspension, reinstatement, etc.) may be sent by e-mail to the Program Administrator, advising the cardholder’s name and the last four digits of the card number and the new status required/desired.

Card Security

The SPCC must be kept in a secure but accessible location. The account number on the SPCC must not be posted, photocopied or left in a conspicuous place.

The card may be used only by the person to whom the card has been issued. Cardholders may never lend their cards to another person or use another individual’s SPCC for any reason. This is not a department card.

Cardholders must never fax, email, text or mail their card numbers to a vendor. If secure electronic transmittal or point-of-sale payment is unavailable, the cardholder may call the vendor and provide the SPCC information to the vendor by phone. The cardholder is responsible for notifying the vendor to securely dispose of the card information (shredding) once confirmation of payment has been received.

Internet purchases are allowed but must be made from secure web sites only. When procuring goods or services through the internet, it is the cardholder's responsibility to ensure that the vendor's website has a Secure Socket Layer (SSL). The vendor must meet this security requirement before orders are placed. Website addresses begin with "https://" when the SSL is present. Information on the vendor's security certification can be found under the Help menu in the browser's toolbar. If these conditions are not present, do NOT use your SPCC to place an order at that web site.

If the SPCC is lost or stolen, the cardholder must immediately notify BOA Cardholder Customer Service (1-888-449-2273) and the University’s Program Administrator in Procurement Services.

Annual Review

Since the University assumes liability for all charges made with the SPCC that are consistent with University policies and procedures, the Program Administrator will conduct an annual review of cardholder activity to limit the risk associated with the card program. As a result of this review, cardholder limits may be increased or decreased and card restrictions may be replaced and low volume cardholders may need to have cards closed in an effort to limit risk to the program. Exceptions to account changes may be made at the discretion of the Program Administrator if the cardholder is able to justify the need for higher limits and/or existing exceptions.