STATEOFLOUISIANA
STATELIABILITY
TRAVELCARDANDCBAPOLICY
July2,2014
STATEOFLOUISIANA
STATELIABILITY
TRAVELCARDANDCBAPOLICY
1. PROGRAM
A. POLICYSTATEMENT
TheStateofLouisianaStateLiabilityTravelCardandCBAProgrampolicycoversand
establishesminimumstandardsforpossessionanduse.TheTravelCard/CBAisatoolused
toassistemployeesinpayingforspecific,highercosttravelexpenses,incurredduringtravel
forofficialstatebusiness.TheTravelCard/CBAisaVISAaccountissuedbyBankofAmerica
(BOA)fortheStateofLouisiana.Theseaccountswillenableemployeestopurchasetravel
relatedaccommodations/serviceswiththeconvenienceofacreditcardtooffsetallowable
expensesinaccordancewithPPM49,locatedat:
http://www.doa.louisiana.gov/osp/travel/travelpolicy.htm
UseoftheStateLiabilityTravelCard/CBAisprovidedforofficialstatebusinessuseonly.
Itistheresponsibilityoftheagenciestosetindividualcardholderssinglepurchaselimits.An
agencymayallowaSPL(singlepurchaselimit),agency‐wideoronanindividualcardbasis,
upto$5,000withoutpriorapprovalfromtheOfficeofStatePurchasingandTravel.The
OfficeofStatePurchasingandTravelmustapproveinwritinganyauthorityforaSPLorone
timeoverridetobeabove$5,000.Inaddition,thecardcyclelimitmaybedeterminedbythe
agency.Limitssetbytheagencyshouldreflectindividual’stravelpattern.Requestwillbe
considerediftheagencyprogramisincompliancewiththeprogram,withthestate
guidelines,adequatestaffexperienceandtrainingaredemonstratedwithfactorsthat
promotetheoveralluseoftheprogramandiftheapprovalbyStatePurchasingandTravelis
determinedtobeinthebestinterestofthestate.
ThispolicyandtherelatedproceduresalongwiththeuseoftheTravelCardandCBA
programdonotnegateanycurrentrequirementand/orallowancesinPPM49,includingthe
travelauthorization/expenseformswhichmustbecompletedforallnon‐routinetravel,
conferencesandoutofstatetravel,aswellas,PurchasingPolicies,RulesandRegulations,
LouisianaStatutes,orExecutiveOrders,ifapplicable,andallmustbefollowedwhenusing
andadministeringtheTravelCardandthispolicy
ChargesshouldneverbeartificiallydividedtoavoidtheTravelCardpolicylimits.
B. TRAVELCARD/CBAPROGRAMBENEFITS
Theuseofthiscardwillimproveefficiencyandeffectivenessbyformingonesourceof
paymentforwhilereducingtheneedforcashadvances.
C. CONDITIONSOFPARTICIPATION
Allagencies/publicpostsecondary,asaconditionofparticipationintheStateLiability
TravelCard/CBAProgramshallabidebythetermsofthispolicyunlessa“Requestfor
Exception”formissubmittedandapprovedbytheOfficeofStatePurchasingandTravel.
Allprogramparticipants,i.e.programadministrators,cardholder,CBAadministratorsand
cardholderapproversarerequiredtocompleteanonlinecertificationclass,annually,
receivingapassinggradeofatleast90inordertoreceiveanewtravelcard,arenewaltravel
card,remainasCBAadministratororremainasacardholderapprover.Thesecertifications
willbedevelopedandupdated,asnecessary,byOfficeofStatePurchasingandTraveland
theagencywillbenotifiedassoonastheyareapproved.Allprogramparticipantswillbe
givenampletimetoobtainthiscertificationoncenotified.Note:Thecertificationclassfor
theCBAadministratorwouldbethesameasacardholder’scertification.
Acardholder’sapprovermustbeasupervisorofthecardholderwhichwouldbeatleastone
levelhigherthanthecardholder.Theapprovermustbethemostlogicalsupervisorwhich
wouldbemostfamiliarwiththebusinesscaseandappropriatebusinessneedsforthe
cardholder’stransactions.
Toallowforproperandcompleteprogramaudits,allprogramparticipants,includingpublic
postsecondary,willbemandatedtoimplementWORKSWorkflow,whichisanonline
systemthroughBankofAmerica.Thesystemcaptures transaction; Workflow requires both
cardholders and cardholder approver’s electronic signatures, along with the ability to maintain
receipts and backup supporting documentation in one central location through the scanning feature
which is also being mandated, therefore, assisting with audits and reviews. The system allows for
an additional level of approvals, beyond the cardholder and approver. Another function of
Workflow allows accounting information to be coded by the cardholder for each transaction. The
accounting function is mandated for ISIS/LaGov interfaced agencies which would ultimately be
interfaced to the ISIS and LaGov systems. For all other agencies/post
secondary/board/commissions, which are not ISIS/LaGov interfaced agencies, although it is still
mandated for the agency to utilize Workflow including scanning capabilities, the agency will not
be required to interface with any accounting system.
Agency program participation requires annual review of the agency’s program conducted by the
agency’s internal audit section.
All receipt and supporting documentation must be scanned and tied to the applicable transaction
and not as one image for all transactions.
During implementation and continuation of users into Workflow, ensure that every cardholder’s
business email address matches the cardholder’s name. Another cardholder’s email address may
not be used without prior approval from the Commissioner of Administration. This is done for
security reasons and to protect all cardholders.
Monthly reviews and inquiries, requested from the Office of State Travel, Division of
Administration auditors, etc, to agency program administrators, must be answered in the time
specified in the request. At this point, for monthly reviews, only justification is required for each
transaction, along with program administrator and agency verification and determination that the
transaction was for a business purpose and was in compliance with PPM49 and all state and
agency card program policies, purchasing rules and regulations, statutes, and executive orders.
Allcardholders,programadministrators,CBAAdministratorsandcardholderapprovers
mustsignthemostcurrent(SeeAttachmentB)StateofLouisianaCorporateLiabilityTravel
CardProgramAgreementFormfortheapplicableprogramroleonanannualbasis.
Agreementsacknowledgeandoutlinetheapplicableresponsibilitiesundertheprogram.
Notravelcardshallbeissuedtoanyagencyprogramadministrators,departmenthead,CBA
administratororauditororanyotherrolesassociatedwithadministering,monitoringor
reviewingtheactivitiesoftheTravelCardprogram,aswellasanynon‐stateemployees.Ifit
isjustifiablehardshipforoneoftheabovepositionstonotbeallowedtopossessatravel
card,awrittenrequestmustbesubmittedtotheCommissionerofAdministrationincluding
detailedjustificationastowhythisisnotfeasibleandwhatprecautionswillbetakento
guaranteethesecurityandvalidityofexpenditures.Specificapprovalfromthe
CommissionerofAdministrationmustbeobtainedpriortoissuingacardtoanindividual
servinginanyoftheseroles.
Also,noemployeemayqualifyforaStateLiabilityTravelCardiftheirStateofLouisiana
CorporateTravelIndividualLiabilityaccounthasbeenrevokedduetocharge‐offsand/or
non‐paymentoriftheiraccountcurrentlyhasabalance.Allaccountsmustbepaidinfull
priortoconsiderationforaStateLiabilityTravelCard.
Theonlyexceptionregardinganemployeepossessingacardwitharoleintheprogramisa
cardholderapprover.However,inorderforacardholderapprovertopossessap‐card,
monthlyaudit,sign‐offinWorkflowsystem(onceimplementedintoWorkflow),andall
otherresponsibilitieslistedthroughoutthispolicyforacardholderapprover,musttoobe
fulfilledbysomeonewhichisatleastonelevelhigherthantheapprover.
Alltransactionsandsupportingdocumentationmustbe,ataminimum,randomlyaudited,
byasecondparty;eithertheagency’sfiscalsectionortheagencyprogramadministrator.
Itisstronglyurgedthatagenciesestablishcontrolsforpreandpostapprovalofitems
expendituresontheTravelcard.
Additionaldocumentationsteps,thatarestronglyrecommended,whichwouldstrengthen
controlsinthereviewprocessinclude:
 Documentingthereasonforthepurchase(casenumber,project,etc.)onthereceipt
alongwithsignaturefromcardholderandsupervisor.
Anyrecognizedorsuspectedmisuseofthetravelcardprogramshouldbeimmediately
reportedtotheagencyprogramadministratorandmaybeanonymously,reportedtothe
StateofLouisianaInspectorGeneral’sFraudandAbuseHotlineat1‐866‐801‐2549orfor
additionalinformationonemayvisit
http://oig.louisiana.gov/index.cfm?md=pagebuilder&tmp=home&nid=3&pnid=0&pid=4&ca
tid=0.
Intheeventthatanagency/publicpostsecondaryentityfailstocomplywiththe
requirementsforparticipationintheTravelCardProgram,theresultofnoncompliancemay
beremovalfromtheTravel/CBAProgram.
2. DEFINITIONS
Accountholder/Cardholder‐terminologyusedtoreferencetheemployeethathasbeen
issuedatravelcard.
AgreementForm–Aformsignedbyaprogramadministrator,cardholderandcardholder
approver,annually,thatacknowledgesthecardholderhasreceivedrequiredtrainingfrom
agency,completedthestate’scertificationrequirementandreceivedapassingscoreofatleast
90,understandstheTravelCardPolicies,bothstateandagency,andacceptsresponsibilityfor
compliancewithallpoliciesandprocedures.
CardholderEnrollmentForm–AformthatinitiatestheTravelCardissuanceprocessforthe
cardholder.
ControlledBilledAccount(CBA)–acreditaccountissuedinanagency’sname(noplastic
cardsissued).TheseaccountsaredirectliabilitiesoftheStateandarepaidbyeachagency.
CBAAccountsarecontrolledthroughanauthorizedadministrator(s)toprovidemeansto
purchaseanyallowedtransactions/servicesallowedinthispolicy.SeeSection4.C.Please
realizethatalthoughothertravelrelatedchargesarenowallowedontheCBAaccount,the
travelershouldbeawarethatthereisnoplasticissuedforaCBAtoensurethatthiswillnot
impairhistravelplans.
Cycle‐theperiodoftimebetweenbillings.Forexample,theStateofLouisianaTravelCard
closingperiodendsatmidnightthe8thofeachmonth.Synonymouswith“billingcycle”.
CycleLimit–maximumspending(dollar)limitaTravelCard/CBAisauthorizedtochargeina
cycle.Theselimitsshouldreflecttheindividual’stravelpatterns.Theyarepreventative
controlsand,assuch,shouldbeusedjudiciously.
DisputedItem–Anytransactionthatwasdoublecharged;chargedaninaccurateamount,or
chargedwithoutcorrespondinggoodsorservicesbytheindividualcardholder.
ElectronicFundsTransfer(EFT)–anelectronicexchangeortransferofmoneyfromone
accounttoanother,eitherwithinthesamefinancialinstitutionoracrossmultipleinstitutions.
ElectronicSignature–Anelectronicsound,symbolorprocessattachedtoorlogically
associatedwitharecordorexecutedoradoptedbyapersonwiththeintenttosigntherecord.
Fraud–Anytransaction,intentionallymadethatwasnotauthorizedbythecardholderorfor
OfficialStateBusiness.
IncidentalExpense–expensesincurredwhiletravelingonofficialstatebusiness,whichare
notallowedonthestateliabilitytravelcard.Incidentalsinclude,butarenotlimitedto,meals;
feesandtipstoporters,baggagecarriers,bellhops,hotelmaids;transportationbetweenplaces
oflodging/airportsuchastaxi;phonecallsandanyotherexpensenotallowedinSection4C.
INTELLILINK–Visa’s web-base auditing tool which is used to assist with monitoring and
managing the agency’s card program usage to ensure that card use conforms to all policies and
procedures.
ISIS–StateofLouisiana’sintegratedsystemusedforaccounting,financing,purchasing,and
contractingfunctions.
LaGov–StateofLouisiana’snewestintegratedsystemusedforaccounting,financing,logistics,
humanresources,travelanddatawarehousestorageandreporting.
Merchant–abusinessorotherorganizationthatmayprovidegoodsorservicestoacustomer.
Synonymouswith“supplier”or“vendor”.
MerchantCategoryCodeGroup(MCCG)–adefinedgroupofmerchantcategorycodes.
MCCGsareusedtocontrolwhetherornotcardholderscanmakepurchasesfromparticular
typesofmerchants.
MerchantCategoryCode(MCCCode)–standardcodethecreditcardindustryusesto
categorizemerchantsbasedonthetypeofgoodsorservicesprovidedbythemerchant.A
merchantisassignedaMCCCodebytheacquiringbank.
PolicyandProcedureMemorandum49(PPM49)–thestate’sgeneraltravelregulations.
Theseregulationsapplytoallstatedepartments,boardsandcommissionscreatedbythe
legislatureorexecutiveorderandoperatingfromfundsappropriated,dedicated,orself
sustaining;federalfunds,orfundsgeneratedfromanyothersource.
http://www.doa.louisiana.gov/osp/travel/travelpolicy.htm
SinglePurchaseLimit(SPL)‐themaximumspending(dollar)limitaTravelCardis
authorizedtochargeinasingletransaction.TheSPLlimitmaybeupto$5,000;however,this
limitshouldreflecttheindividual’stravelpatterns.Therearepreventativecontrolsand,as
such,shouldbeusedjudiciously.Purchasesshallnotbesplitwiththeintentofandforthe
purposeofevadingtheTravelCardsinglepurchaselimitsetforcardholders.
TravelCard‐acreditaccountissuedinanemployee’sname.Thisaccountisthedirect
liabilityoftheStateandispaidbyeachagency.TravelCardaccountsareatoolusedtoassist
theemployeeinpayingforspecific,highercosttravelexpenses,incurredduringtravelfor
officialstatebusinessonly.
TravelCard/BillingCycleLog–Paperandelectronic,oncetheagencyhascompletedthe
implementationofWorkflow,thislogisusedinthereconciliationprocessfortravelexpenses
chargedduringthebillingcycle.Thelogisusedtodocumentcardholderapprovalofcharges
billedbymatchingthepaperbillingstatement,receivedfromthebank,tothelogandthe
documentationobtainedfromthevendor(s).Approvalofthelogbythecardholdercaneither
bebysignature(paperlog)orelectronicsignoff(throughWORKSWorkflowreconciliation).
Likewise,thedesignatedapprover,supervisorofcardholderwhichisatleastonelevelhigher
thancardholder,caneitherbebysignature(paper)orelectronicsignoff(onlineinWORKS
Workflow).
Transaction‐asinglepurchase.Acreditalsoconstitutesatransaction.
TransactionDocumentation–alldocumentspertainingtoatransaction,bothpaperand
electronic.Thedocumentationisalsousedforreconciliationattheendofthebillingcycleand
istoberetainedwiththemonthlyreconciliationdocumentationforreviewandaudit
purposes.Examplesoftransactiondocumentationinclude,butarenotlimitedto:itemized
purchasereceipts/invoices,(withcompleteitemdescriptions,notgenericsuchas“general
merchandise),receivingdocuments,credits,disputes,writtenapprovals,airlineexception
justifications/approvals,travelauthorizations/expenseforms,etc.
WORKS–BankofAmerica’sweb‐basedsystemusedforprogrammaintenance,card/CBA
issuing/suspension/cancellationandreporting.
WORKS Workflow – Bank of America’s online system that includes user profiles and transaction
Workflow. For ISIS and LaGov interface agencies, transactions are coded and interfaced to the
ISIS/LaGov systems for payment monthly.
3. STATELIABILITYTRAVELCARDADMINISTRATIONRESPONSIBILITIES
A. OFFICEOFSTATEPURCHASINGANDTRAVELRESPONSIBILITIES
TheStateofLouisiana,OfficeofStatePurchasingandTravelisresponsibleforthestatewide
contractadministrationoftheStateLiabilityTravelCard/CBAProgram.TheStateProgram
Administratorwillserveasacentralpointofcontacttoaddressallissuesandchanges
necessarytotheoverallprogram,andcoordinatesuchchangeswiththecontractor,Bankof
America.
TheOfficeofStatePurchasingandTravelwillissueandmaintaintheStateLiabilityTravel
Card/CBAPolicyascontainedherein.Ifthestate’spolicyortheprogramlimitsarechanged
statewidearevisedTravelCard/CBAPolicywillbeissuedbytheOfficeofStatePurchasingand
Travel.
TheOfficeofStatePurchasingandTravelwillapproveagencyparticipationintheprogramand
identifytheallowableMerchantCategoryCodes(MCC)andtheirlimits,ifapplicable.MCC
allowanceswillbeinaccordancewithSection4C.
Anywaivertothispolicywillbeconsideredonacase‐by‐casebasisandshouldbeinwriting
ontheexemptionrequestformandforwardedtotheOfficeofStatePurchasingandTravelfor
approval.
Theprogramdoesnotallowcashwithdrawals/transactionsoranyattemptforcash
transactions,ascashblockedfromtheprogram.
B. AGENCY/PUBLICPOSTSECONDARYRESPONSIBILITIES
AgencyresponsibilitiesincludeadministrationoftheirStateLiabilityTravelCard/CBA
Programandcompliancewithstateguidelinesidentifiedherein,PPM49,anycurrent
PurchasingPolicies,RulesandRegulations,LouisianaStatutes,ExecutiveOrdersand/or
currentStateCorporateLiability“LaCarte”PurchasingCardPolicy,ifapplicable.
TheDepartmentHeadwillberesponsiblefordesignatingAgencyTravelCard/CBAProgram
AdministratorsandforimmediatelynotifyingtheStateProgramAdministratorattheOfficeof
StatePurchasingandTravelofanychanges.
Agenciesareresponsiblefordevelopingapoliciesdocumentingallinternalproceduresand
ensuringthattheyareinaccordancewiththeguidelinesoftheStateLiabilityTravelCard/CBA
Policyincludingastatementthatasinglepurchaseshallnotbeartificiallydividedtoavoidthe
SPLorprocurementprocedures.Policiesshouldbeupdatedasnecessarywith
changes/additionswhichmayoccurintheAgency’sinternalproceduresand/orState’s
LiabilityTravelCard/CBAPolicyincludingupdatingofMCCCodes,asnecessary,when
providedbytheOfficeofStatePurchasingandTravelandtheBankofAmerica.
TheAgencyProgramAdministrator(s)willberesponsibleforkeepingwellinformedof
programupdatesastheyaresentasemailupdates,alongwithdisseminationofthis
informationtotheDepartmentHead,cardholders,CBAadministrator,cardholderapprover
andanyotheragencypersonnelasdeemedappropriate.
Agencyisresponsibleforperformingpostauditsofcardholdertransactionstomonitor
appropriateusewhileverifyingthatpurchasesaremadeinaccordancewithPPM49,State
LiabilityTravelCardPolicy,and/orallpolicies,purchasingrulesandregulations,Louisiana
StatutesandExecutiveOrders,ifapplicable.Thebankwillprovidereportingcapabilitiesatno
costtoeachagency.RememberthatalltransactionsMUSThaveareceipt,bothpaperand
electronic,oncetheagencyhascompletedtheimplementationofWorkflow.Electroniccopies
mustbeunalterableandreadilyavailabletoauditorswhenrequested.Theagencyis
responsibleforsecuringandarchivingtransactiondataasrequiredbythebusiness
operationsoftheagency.IfusingWORKSWorkflow,dataisavailableelectronicallyforupto
3years.IfusingIntellilink,dataisonlyavailablefora27monthrotatingperiod.Ifanagency
requiresdocumentationretentionmorethanstatedabove,itistheresponsibilityofthe
agencytoobtainandarchivethetransactiondataannually.
Monthlycertificationsthattheproceduresofauditsectionofthispolicyhavebeenconducted
mustbesubmittedtotheOfficeofStateTravel.Thecertificationwillindicatethatagency
personneladministeringtheTravelCardProgramhasgeneratedtherequiredreports,all
requirementslistedinpolicyhavebeencompleted,andnecessaryfindingshavebeen
investigated,documentedandhandledappropriately.
Inadditiontoestablishingpropercontrolsandagency’sprocedures,agenciesare
responsiblefor:
1. Determiningappropriatecardholdersandsettingindividualcardholderlimitsforsingle
transactions,dailyand/orcycletransactionlimits.Whilewerecognizecertainbusiness
transactionsrequirehigherlimitsexceeding$5,000andmaybegrantedbysubmittinga
“RequestforExceptionForm:totheOfficeofStatePurchasingandTravelforapproval.
AgenciesarecautionedwhenincreasingSPLthatbestpracticecallsforaSPLtobelimited
tothelowestnecessarySPLthatisneededforthedutiesofthatindividual.The“Request
forExemptionForm”wouldalsobeapplicabletoopenanyMCCCodeswhichareclassified
aseither“P”forprohibitedor“R”forrestricted.Itisalsobestpracticetoissueonlyone
cardpercardholder
2. MonitoringforcardholderaccountswhicharenotactiveandadjustingSPL’sand/or
monthlycyclelimitsaccordinglybasedonpossiblechangeinneedsandcancellationof
card,whennotutilizedinatwelvemonthperiod.Acardmayonlyremainactive,if
dormantfora12monthperiod,byjustificationandapprovalfromtheOfficeofState
Travel.Ifapprovalisgranted,thecardmustbesuspendedandprofilechangedto$1limit
untilfutureneedforactivation.Anexampleoftheneedforacardthatmaybedormant
for12‐monthsisthatthecardisbeingmaintainedonlyforemergencysituations.
3. DeterminingallowablemerchantcategorycodesbasedonindividualneedsandtheState’s
allowances.
4. Educatingprogramparticipantsonstateandagencypolicyrequirements,proceduresand
allowances.
5. Educatingprogramparticipantsonuseofcardandsalestaxrequirements.
6. Maintainingbudgetarycontrols.
7. Developingatravelcardlogusedtoassistinreconciliationprocess.
8. Establishing procedures, as part of exit paperwork, to collect and cancel cards upon
termination of the employee. Exit procedures include a review by the cardholder and
supervisorand/orprogramadministratorofallcurrentchargesontheaccount,verifying
that all necessary supporting documents, receipts and required signatures have been
obtained. Cards should be returned to the agency program administrator to cancel and
destroy.
9. Educatingcardholdersonprocessofreportingacardlost,stolenand/oranyfraudulent
activity.
10. Requestingcards,usersinWORKS,andperforminganymaintenancenecessaryforagency
cardholders.IssuingsecureUserID’sforeachcardholder,approver,CBAadministrator,
accountant,auditorsandagencyprogramadministratorinallWORKSapplicationsifthe
onlinesystemisimplemented.
11. Agencypolicymustspecificallyaddresshowanemployee’sabsenceduringapproval
processoftransactionswillbehandledespeciallyonceagencyhasbeenimplementedinto
WORKSWorkflowsystem.
12. Monitoringtheissuanceofcards,ensuringpromptreconciliationofperiodicstatements.
13. EstablishproceduresforreducingTravelCardcardholdersto$1limitsorsuspendingthe
cardduringanextendedabsenceand/oruntilthecardholderreturns.Thiswillbedoneto
protectthecardholderandtheagencyduringtheirabsence.
14. Establishingandenforcingpersonnelpoliciestodisciplineemployeesintheeventof
abuseorfailuretocomplywithestablishedguidelines.Ensurethattheconsequences,
outlinedintheagencypolicyareexecutedandallprogramparticipantsareawareofthe
consequencesofcertainactionsinvolvingtheTravelCardProgram.
15. Developingproceduresforrecoveringofunauthorizedchargesand/oroverageof
allowancesasdefinedinPPM49.Ifabuse,whetheraccidentalsuchastravelincidentals,
occursmorethantwice,cancellationoftheTravelCardisstronglyencouraged.
16. Developingproceduresforbothstate,cityandparishtaxreimbursementstoapplicable
hotel,cityparishand/orStatetohandlehotelchargeswhicharenotallowedbutwere
chargedresultinginanunauthorizedtaxexemptionforchargessuchasroomservices,
movies,doubleoccupancyforadditionalnon‐stateemployees,etcaswellasothercharges
whichareinexcessofofficialbusinessdays(suchaspersonaldaysaddedatthebeginning
orendofatrip/conference)
17. Maintaininglistofallagencycardholder’snames.
18. EstablishingagencyCorporateBusinessAccounts(CBA’s)anddeterminingproper
administrators/approvers.Thecontracttravelagencymustbenotifiedofauthorizersfor
eachCBAaccount.
19. Annually,thedepartmenthead,alongwithallcardholderapprovers,shallreview
cardholders,cardholderlimitsandensureappropriateutilization.Afileshallbe
maintainedshowingcompliancewiththisrequest.
20. Developproceduresforonlineaccounts,suchsAmazon,PayPal,EBay,etc.Thesetypesof
accounts,ifnecessaryandallowedforusebyanemployee,musthaveastandalone
businessaccountorregistrationandmustnotbecombinedwithanindividual’spersonal
account.Bydoingthis,itallowstheagencyaccesstoviewtheaccountsonlinewhile
verifyingthatallpurchaseswerebusinessrelated,emailreceiptswerenotalteredand
thatallpurchasesarebeingdelivereddirectlytotheagency.
21. ISISAccountingInterfaceAgencies:
Establish and assign default/override accounting codes for transactions not otherwise
codedthroughtheelectroniconlineWORKSWorkflow.Therewillbeadefaultaccounting
code for each appropriated program that will consist of the
fund/agency/organization/object combination. Coding will be assigned either through
onlineallocationorthroughtheapplicationofoverridecodesduringexportfromBOAto
ISIS.Default/overridecodesareassignedbyOfficeofStatewideReportingandAccounting
Policy(OSRAP)andareincludedintheexportprogrammingwhennoallocationcodingin
applied.
The Agency will be responsible for notifying OSRAP of all instances that will require a
change in the agency’s structure. The Agency will be responsible for updating user
restrictionswithinitsinstancewhenusingtheWORKSWorkflow.
Ensuringaclearingorganizationcode(TTTT)oroverrideorganizationcodeissetupfor
each corporate account (ISIS Agency) for miscellaneous charges and for cardholder
transactionsthathaveanincorrectormissingcode.
ISIS Agencies will be responsible for reconciling cardholder statement (paper or
electronic)toelectronicpayment(P4TravelCardVendorPaymentVoucherInputForm)
and distributing costs from the default/override accounting codes to the proper
accountingcodes.ISISAgenciesmustnotifyOSRAPimmediatelyofanydiscrepancies.
22. NON‐ISISAccountingInterface:
Agencies will assign codes specific to their accounting system. These assigned account
numberswilltrackpurchasesasdeemednecessary.
23. Non‐InterfaceAgencies:
For any agency not receiving an interface into their accounting system, it will be the
agency’s responsibility to ensure that the reconciliation is completed and payments are
paid in full, timely each month, with ONE electronic funds transfer (EFT) to Bank of
America
24. LaGOVAgencies:
EstablishandassigndefaultaccountingcodesforeachcardholderinWORKS.TheAgency
willberesponsibleformaintainingtheAccountingCodeandthecardholderdefaultswhen
thereisachangeintheagency’sstructure.
WORKSwillbesettovalidateaccountingcodes.Whenthereisatimingissuethatresults
inatransactionbeinginterfacedwithanaccountingcodethatisnolongervalidinLaGov,
thetransactionwillposttoadefaultfund/costcenter
C. Supervisor/ApproverResponsibilities
1. ObtainannualapprovercertificationthroughtheState’sonlinecertificationtraining
programinwhichapassinggradeofatleast90mustbeobtained.
2. ObtainagencyprogramtrainingandsignanApproverAgreementForm,annually,with
originalsgiventoagencyprogramadministratoralongwithapproverreceivingacopy.
3. Obtain,reviewandunderstandthestateandagencypolicies,PPM49andallrules,
regulations.policies,procedures,guidelines,statutes,executiveorders,ifapplicable.
4. Keepwellinformedofprogramupdatesassentfromagencyprogramadministratorsor
anyoneassociatedwiththeStateLiabilityTravelCardProgram.
5. Ensurethatalogiscompletedbyeachcardholder,thatthelogcorrespondswiththe
monthlybillingstatementandthatthelogandstatementaresignedbybothapprover
andthecardholder.
6. Alwayssubmitapprovalswithallnecessarydocumentationincludingcompletelineitem
descriptions where generic description is on receipts such as “general merchandise”
(bothpaperandelectronic)inatimelymanner.
7. Ensure that supporting documentation, including the signed log or approved electronic
logandsignedstatement,bybothapproverandthecardholder,alongwithanyfindings
andjustificationsaresenttotheagencyfiscalofficeforreview,wherethedocumentation
will be maintained in one central location, in accordance with the state’s requirements
andtheagency’spolicy.
8. Immediatelyreportanyfraudormisuse,whetheractual,suspectedorpersonalcharges
to the agency program administrator, as well as, agency head and other
personnel/agenciesasrequired.Anapproverwillparticipateinanydisciplinaryactions
whichmaybedeemedappropriate,ifnecessary.
9. Notify an agency program administrator, immediately, upon separation, change in
department/section or during extended leave for any cardholders in which you are the
approver.
10. Complete an exit review, with the cardholder, of the cardholder’s transactions,
supportingdocumentationandreceipts,aswellas,obtainingnecessarysignaturesprior
todeparture.
11. EnsurethattheTravelCardisobtainedfromtheemployeeuponseparationorchangein
department/section and return card to agency program administrator. Ensure that
agency program administrator makes necessary changes to cancel the card and to
removeapproverastheemployee’sapproverand/oremployeefromtheapprover’slist
ofcardholdersforwhichtheyareresponsible.
12. Ensurethateitherapproverorthecardholdernotifiestheagencyprogramadministrator
if card is lost, stolen or has fraudulent charges. Ensure the cardholder immediately
notifiesthebankaswell.
13. Review, at a minimum annually, all cardholders which approvers are designated as an
approver along with profile limits to ensure appropriate utilization of the card and
programintent.Thiswillensurethatallcardholderslimits,MCCCodes,etc.,areworking
properlyforthecardholder.Iflimitsorcodesarenotallowingthecardholdertoperform
his duties, then approver should contact the agency program administrator to make
necessaryadjustments.
14. Ensurethatcardholderisneverafinalapproverofhisownmonthlytransactions.
15. Ensureeachtransaction,tothebestofapprover’sknowledge:
 Has an appropriate business purpose, fits the cardholder’s business needs, and is
auditedincludingareviewofallsupportingdocumentation.
 IsincompliancewithPPM49,allcurrentpurchasingrulesandregulations,statutes,
executiveorders,andpolicies,asapplicable.
 Isincompliancewiththeagency’spolicyandtheState’sCorporateLiabilityTravel
Card/CBApolicya.
 Doesnotincludestatetax,asthisprogramisstatetaxexempt.
 Includes all required and complete documentation, including a detailed receipt,
supportingthetransactionandalldocumentationisscannedintoWorkflowandtied
to the appropriate transactions and that the paper documents match the scanned
documents.
 Isnotaduplicationofpersonalrequestand/orreimbursements
 Has been verified to ensure that each transaction has a receipt and the receipt’s
date,supportingdocumentationanddocumentationdates,alongwiththelogdates,
correspond with known business needs or trip allowances and dates, if applicable
andtravelhasbeenapproved,alongwithprogramcycledates(whichbeginthe9th
ofonemonthandendsthe8thofthefollowingmonth).
 Has been coded properly for payments as outlined in the agency policy and
proceduresandasrequiredinWorkflowforISISandLaGovinterfacedagencies.
16. SecureallassignedWORKSapplicationUserIDsandpasswords.NevershareUserIDand
passwords and/or leave work area while logged into the system or leave log‐in
informationlyinginanunsecurearea.
17. Understandthatfailuretoproperlyfulfilltheapprover’sresponsibilitiesasatravelcard
approvercouldresult,ataminimum,inthefollowing:
 Written counseling which would be placed in approver’s employee file for a
minimumof12months.
 Consultationwithagencyprogramadministrators,andpossiblyheadofagencyand
internalauditsection.
 Disciplinaryactions,uptoandincludingterminationofemployment.
 Legalactions,asallowedbythefullestextentofthelaw.
D. AuditReports
Attachment A contains a list of reports created for agencies to use for monthly audit
requirements of this program through WORKS and Intellilink. Some reports are required to
be generated and reviewed at least once a month, while others have been created and
designed as added value to assist in policy compliance. Although all of the reports are not
required monthly, agencies are strongly encouraged to determine which of the reports are of
the most value to them and should consider rotating them, at a minimum every other month.
When running these reports, it is the agency’s responsibility to not only review the data
gathered, but to make certain that transactions are for a business purpose and have a
legitimate business need or for known business travel. In the event that a transaction is
being investigated, the cardholder must explain and justify the transaction being questioned.
Based on the cardholder’s explanation, the agency should address the situation accordingly.
All documentation/findings/replies resulting from the monthly audit of travel card
transactions, are to be centrally located and readily available for any internal or external
audits that may occur. Most reports listed in Attachment A are available through VISA
Intellilink. Intellilink’s data is available for a 27 rotating month period. If an agency
requires documentation retention for more than 27 months, it is the responsibility of the
agency to obtain and archive the transaction data accordingly.
Monthly certification that the above procedures have been conducted must be submitted to
the Office of State Travel. The certification will indicate that agency personnel
administering the Travel Card program have generated the required reports, all
requirements listed in the policy have been completed, and necessary findings have been
investigated, documented and handled appropriately.
Inadditionreportsshallbeusedasatooltoassisttheagencyprogram
administrator/agencywithdeterminingwhichcardholdersmayneedarefreshertraining
course,re‐certificationofthestate’sonlinetraining,counseling,cancellationofcard,dueto
inaccuracies,etc.,aswellas,todeterminepossiblechangestocardholder’slimits,profiles,
andMCCgroups.
WhenWORKSWorkflowimplementationhasbeencompleted,aBillingCycleTravelLog
reportwillbeavailableforprint.Itisanun‐editable,PDF,formattedreport.TheWORKS
Workflowsystemdataisgeneratedatthetimeofreportrequestwiththemostcurrent
signoffinformationwiththedateandtimestampoftheapprovalcapturedintheaudit
tracking,alongwithalldocumentationwhichhasbeenscannedtosupportthetravelcard
transactionsandtiedtotheappropriatetransaction.Alwaysensurethatthecorrectcycle
period/datesareenteredwhenprintingthelogreport.Cycledatesfortheprogrambegin
onthe7thofonemonthandendsonthe8thofthefollowingmonth.
OnceanagencyhasimplementedWORKSWorkflow,thereareadditionalreportsthatcan
becreatedtogivecardholderapprovers,accountants,agencyprogramadministrators,
auditorsandmanagementinformationtomonitorthecomplianceoftheircardholdersand
staff.DataisavailableelectronicallywithinWORKSWorkflowforupto3years.Ifan
agencyrequiresdocumentationretentionformorethan3years,itistheresponsibilityof
theagencytoobtainandarchivethetransactiondataannually.
4. POLICYREQUIREMENTS
A.
STATELIABILITYTRAVELCARDACCOUNTREQUIREMENTS/GUIDELINES
1. TraveladvancesshouldnotbegiventoanemployeewhodoesnotqualifyforaState
LiabilityTravelCardbecausetheirStateofLouisianaCorporateTravelIndividual
Liabilityaccountwasrevokedduetocharge‐offsand/ornon‐paymentoraccounthasan
outstandingbalance.ListofcurrentineligibleemployeesmaybeobtainedfromtheOffice
ofStatePurchasingandTravelorfromBankofAmerica.
2. AllTravelCardtransactionsmusthaveadetailedreceipt,notagenericdescriptionsuch
as“generalmerchandise”orshouldbefullydocumentedelsewhere(bothpaperandan
uneditableelectronicform,onceanagencyhasimplementedWorkflow)andmustbein
accordancewithallPPM49guidelines,
http://www.doa.louisiana.gov/osp/travel/travelpolicy.htm‐,PurchasingPolicies,Rules
andRegulations,LouisianaStatutesand/orExecutiveOrders,
http://www.doa.louisiana.gov/osp/osp.htm,if applicableincludingthetravel
authorization/expenseformswhichmustbecompletedforallnon‐routinetravel,
conferencesandoutofstatetravel.
3. Cardholdersmustbeapprovedbyappropriateagencyauthorityanddistributedonlyto
frequenttravelers,basedontherequestofasupervisor,managerordepartmenthead,
notasanautomaticprocessuponhiring.
4. Necessarytrainingshouldbeconductedtoensurethatallprogramparticipants,suchas
programadministrators,cardholders,CBAadministrators,cardholderapprovers,andany
otherapplicablepersonnelthathasaroleinadministeringthisprogram,isawareofall
dutiesandresponsibilitiesassociatedwithpossession/useofaStateCorporateLiability
TravelCard.Agencyprogramadministratorsshallmaintaintheannual,originalsigned
agreementformfortheStateofLouisianaCorporateLiabilityTravelCardProgram,forall
participantsoftheTravelCardProgram.Acopyofthesignedagreementalongwiththe
stateandagencypolicies,oralinktoallpolicies,PPM49,procedures,rules,regulations,
andexecutiveorders,shallbeprovidedtotheprogramparticipants.
5. Allprogramparticipantsmustattendagencytraining.Participantsmustreceivestate’s
onlinecertification,achievingascoreofatleast90andsignanagreementform
applicabletotheemployee’sroleintheprogram,acknowledgingresponsibilities.Bothof
theserequirementsaredueannually.
6. AllTravelCardsareissuedwithcorporateliability,underwhichthestateisliableforthe
costofthepurchases.TheprogramisbasedonthestrengthoftheState’sfinancial
resources,notthepersonalfinancesofthecardholder.
7. DuetoStateLiability,CorporateTravelCardsaretobeissuedinthenameofStateof
Louisianaemployeesonly.
8. TravelCardswillbeissuedwithduallimits.Theoverallcardcyclelimitdeterminedby
theagency,andaSPLlimitupto$5,000,alsodeterminedbytheagency.Theselimits
shouldreflecttheindividual’stravelpatterns.Theyarepreventativecontrolsand,as
such,shouldbeusedjudiciously.ExceptionstotheSPLmayberequestedfromtheOffice
ofStatePurchasingandTravelwithaTravelCardexemptionrequestform.
9. Default/overrideaccountingcodesmustbeassignediftheagencyhascreatedan
interfacewiththeaccountingsystem.
10. StateLiabilityTravelCardisaVISAcardandwillbeidentifiedwiththeStateofLouisiana
sealandmarked“CommercialTravelCard/LouisianaTravelCard.Thecardswillbe
yellowandembossedwiththeEmployee’sname,departmentname,accountnumberand
taxexemptnumber.
B.
11. ExpiringTravelCardswillautomaticallybereplaced/renewedpriortotheTravelCard’s
expirationdatebytheissuingbank.Allreplacement/renewedcardswillbesentto
agency’sprogramadministratorforproperdistributionandallcardholdersmusthavea
re‐certificationfromthestate’sonlinetrainingclassachievingapassingscoreof90prior
toreceivingtherenewaltravelcard.
INDIVIDUALTRAVELCARDCARDHOLDERSSHALL:
1. UseTravelCardforofficialstatetravelonly.Nopersonaluse.TravelCardislimitedto
thepersonwhosenameisembossedonthecard.TheTravelCardshallnotbeusedto
payforanotherorloanedtoanothertopayforofficialornon‐officialbusinessexpenses.
2. AttendrequiredagencytrainingandsignaStateLiabilityCardholderAgreementForm,
annually,acknowledgingcardholder’sresponsibilitiespriortoreceivingthecard.
3. ObtainannualcardholdercertificationthroughtheState’sonlinecertificationtraining
programreceivingapassinggradeofatleast90priortopossessorcontinuingtopossess
aStateofLouisianaP‐Card.
4. NeverincludethefullTravelCardaccountnumberinemails,fax,reports,memos,etc.If
anaccountnumberisnecessary,onlytheuseofthelastfouroreightdigitsoftheaccount
numberisallowed.
5. SecureassignedWORKSapplicationUserIDs.NevershareUserIDandpasswordand/or
leave work area while logged into the system or leave log‐in information lying in an
unsecurearea.
6. RecognizethattheTravelCardisthepropertyoftheStateofLouisianaandthe
cardholderisresponsibleforthephysicalsecurityandcontroloftheTravelCardandits
appropriateuse.TheCardholderisalsoresponsibleformaintainingthesecurityofcard
datasuchastheaccountnumber,theexpirationdate,andthecardverificationvalue
(CVV),the3‐digitsecuritycodelocatedonthebackofthecard.
7. NeversendacopyoftheTravelCardifrequestedbyamerchant.Ifthisisrequiredfor
payment,thenthecardholdermustuseanotherformofpaymentotherthantheState
LiabilityTravelCard.
8. Presentapersonalcreditcardwhencheckingintoahoteltocoveranyincidental
expenses,whicharenotallowed,ifusingtheTravelCardtopayforhotelroomcharges.If
incidentalsareincurredduringabusinesstrip,travelermustbereimbursedthroughthe
agency’stravelreimbursementpolicyandproceduresincludingthetravelexpense,BA12,
process.
9. NeveruseanindividualTravelCardforpersonal,non‐businessexpensesforanyreason.
10. NeverpayStatetaxesontheTravelCard,especiallyforhotel,Enterprisein‐statevehicle
rentals,andPark‐N‐FlyparkingchargeswhenusingtheTravelCard,sinceitisastate
liability.SeeSection6.
11. Never,underanycircumstances,usetheTravelCardtoaccessorattempttoaccesscash.
12. NeveracceptcashinlieuofacredittotheTravelCardaccount.
13. NeveruseTravelCardforIncidentals.
14. NeveruseTravelCardforgiftcards/giftcertificates,withoutpriorapprovalfromOfficeof
StateTravel,astheseareconsideredcashandtaxable.
15. NeveruseTravelCardforpurchaseofalcohol,foodorentertainmentserviceswithout
obtainingpriorwrittenapprovalfromOfficeofStatePurchasingandTravel.
16. NeveruseTravelCardforfuelorvehiclemaintenanceifagencyispartoftheFuelCard
andMaintenanceProgram.However,intheeventthatthefuelprogramisnotcoveredin
acertaingeographicarea,thentheTravelCardmaybeusedanddocumentationofthe
transactionshouldbemaintainedindicatingthereasonswhyafuelcardcouldnotbe
used.
17. NeveruseTravelCardstoavoidprocurementorpaymentprocedures.
18. Submittheirtravelexpenseformwww.doa.louisiana.gov/osp/travel/forms.htmandall
requiredtransactiondocumentation(bothpaperanduneditableelectronicformat,once
Workflowhasbeenimplemented),specialapprovals,etctimelyandinaccordancewith
theiragency’sinternalpolicy.Note:Everytransactionmusthaveareceiptwithafull
description,notagenericdescriptionsuchas“generalmerchandise”oritemshouldbe
fullydocumented/describedelsewhere(bothpaperanduneditableelectronicformat,
onceWorkflowhasbeenimplemented).Failuretodososhouldresultincancellationof
TravelCard.Allpapersupportingdocumentation,includingsignedlogorapproved
electroniclogandsignedmemostatement,alongwithanyfindingsandjustificationisto
bescannedintoWorkflowandtiedtoeachapplicabletransaction.
Allmentionedabove,willbesenttothesupervisor/approverforrequiredauditand
signatures,andforwardedtheagency’sfiscalofficeforreviewandfilemaintenance.
19. NEVER MAKE A PAYMENT DIRECTLY TO THE BANK in the event that an
unauthorizedchargeisplacedonthecardholder’sstateliabilityTravelCard.Makinga
paymentdirectlytothebank,willcausethemonthlystatementbillingfiletobeoutof
balance,andtheagencywillhavetodeterminethecause.Ultimately,itwillbe
determinedthatapersonalpaymentwasmade.Inordertoavoidthissituation,report
anyunauthorizedchargestotheagency’sprogramadministratorimmediately,alongwith
decisiononhowthefundswillbereimbursedbacktotheagency.
20. Notifytheagency’sprogramadministratoriffraudulentchargesarenoticed,asthecard
mayneedtobecancelledandanothercardissued.
21. Notifytheagency’sprogramadministratorifuseofacardhaschangedandloweror
higherlimitsarenecessary.
22. ImmediatelyreportalostorstolencardbycallingBankofAmericaat1‐888‐449‐2273.
C.
D.
ALLOWABLE STATE LIABILITY TRAVEL CARD TRANSACTIONS
1. AIRFARE
2. STATECONTRACTEDTRAVELAGENCYFEES
3. REGISTRATIONFORCONFERENCE/WORKSHOPS–thiscardmaynotbeusedforMembership
Dues
4. HOTEL/LODGING
5. RENTALCAR
6. PARKING–OnlywithhotelstayandcombinedoninvoiceandPark‐N‐FlyParking
7. INTERNETSERVICES–Onlywithhotelstayandcombinedoninvoice
8. GASOLINEFORRENTALCAR/STATEOWNEDCARONLY‐Nottobeusedifagencyispartofthe
FuelCardProgram/Contract.However,intheeventthattheprogramisnotcoveredina
certainarea,thenthetravelcardmaybeusedandfilemustbecompletelydocumented.
9. SHUTTLESERVICE–Onlywhenpre‐paidpriortotrip.Notforindividualground
transportationduringabusinesstripsuchastaxi,bus,etc.withoutapprovalfromOffice
ofStateTravel
STATECORPORATEBUSINESSACCOUNT(CBA)REQUIREMENTS/GUIDELINES
1. AllCBAtransactionsmustbeinaccordancewithPPM49guidelines,
http://www.doa.louisiana.gov/osp/travel/travelpolicy.htm,PurchasingPolicies,Rulesand
Regulations,LouisianaStatutesand/orExecutiveOrders
http://www.doa.louisiana.gov/osp/osp.htm.
2. ThepurposeofaCBAistoprovideatoolforagenciestopurchaseairfare,conference
registrationsandassistwithpaymentofhighdollartravelexpensesonly.SeeSection4.C.
PleaserealizethatalthoughothertravelrelatedchargesarenowallowedontheCBA
account,thetravelershouldbeawarethatthereisnoplasticissuedforaCBAtoensure
thatthiswillnotimpairtheirtravelplans.
3. TheStatepromotestheuseoftheCBAaccount;however,eachdepartmentheadwill
determinewhoiseligibletousetheCBAwithintheiragency.
4. Theaccount(s)areissuedinthenameoftheagencyandtheagencyprogram
administratoristheprimarypointofcontactforadministeringtheaccounts.Theagency
maydesignateanadministrator/authorizerperaccount.Eachadministratorhasthesame
duties,obligationsandresponsibilitiesasacardholder,asoutlinedthroughoutthis
policy,specificallysection4.B.Thecontracttravelagencymustbenotifiedofauthorizers
foreachCBAaccount.
5. CBAaccount(s)shallhaveanoverallcardcyclelimitdeterminedbytheagency.These
limitsshouldreflecttheagency’stravelpatterns.Therefore,theselimitsmustbe
judiciouslyestablishedbytheagencyandadheredtoaccordingly.
6. ,TheagencyProgramAdministratormayestablishaneworadditionalCBAaccount(s)
throughBankofAmerica’son‐linesystem,WORKS.
7. TheCBAaccountsarethedirectliabilityofthestate.Eachagencyisresponsiblefor
ensuringallaccountsarepaidtimelyandfulleachmonthwithONEelectronicfunds
transfer(EFT)toBankofAmerica.
8. CBAaccountsdonotallowissuanceofplasticcard.Thesearereferredtoasghost
accounts.Ifitisdeterminedthatpersonalorotherunauthorizedchargesareoccurring
ontheCBAaccount,appropriatesteps,uptoandincludingdismissal,shallbetakento
resolvethemisuse/abuseoftheaccount.SeeSection5,CardMisuse.
9. ThefullCBAaccountnumbershallneverbeincludedinemails,fax,reports,memos,etc.
Ifanaccountnumberisnecessary,onlytheuseofthelastfouroreightdigitsofthe
accountnumberistobeallowed.
4. CARDMISUSE
A. FRAUDPURCHASES‐anyuseoftheTravelCard/CBAwhichisdeterminedtobean
intentionalattempttodefraudthestateforpersonalgainorforthepersonalgainofothers.
AnemployeesuspectedofhavingmisusedtheTravelCard/CBAwiththeintenttodefraudthe
statewillbesubjectedtoaninvestigation.Shouldtheinvestigationresultinfindingswhich
showthattheactionsoftheemployeehavecausedimpairmenttostateservice,andshould
thosefindingsbesufficienttosupportsuchaction,theemployeewillbesubjecttodisciplinary
action.ThenatureofthedisciplinaryactionwillbeatthediscretionoftheEntity’sAppointing
Authorityandwillbebasedontheinvestigationfindingsandtherecordoftheemployee.Any
suchinvestigationandensuingactionshallbereportedtotheLegislativeAuditor,Officeofthe
InspectorGeneralandtheDirectoroftheOfficeofStatePurchasingandTravel.Also,the
agency’spolicyshouldstatethespecificsregardingre‐paymentincludingactionstaken,
timeframeforre‐paymentandconsequencesifrepaymentisnotmadeinaccordancewiththe
agency’spolicy.
B. Non‐ApprovedPurchase–apurchasemadebyaStatecardholderforwhichpaymentbythe
stateisunapproved.Anon‐approvedpurchasediffersfromafraudpurchaseinthatitisanun‐
intentionalmisuseoftheTravelCard/CBAwithnointenttodeceivetheagencyforpersonal
gainorforthepersonalgainofothers.
Anon‐approvedpurchaseisgenerallytheresultofamiscommunicationbetweenasupervisor
andthecardholder.Anon‐approvedpurchasecouldoccurwhenthecardholdermistakenly
usestheTravelCardratherthanapersonalcard.
Whenanon‐approvedpurchaseoccurs,thecardholdershouldbecounseledtousemorecare
inhandlingoftheTravelCard/CBA.Thecounselingshouldbeinwritingandmaintainedinthe
employee’sfilefornolongerthanoneyearunlessanotherincidentoccurs.Theemployee
shouldbemadetopayfortheitempurchasedinappropriately.Shouldanotherincidentofa
non‐approvedpurchaseoccurwithina12monthperiod,theEntity’sAppointingAuthority
shouldconsiderrevocationoftheTravelCard/CBA.Theagency’spolicyshouldstatethe
specificsregardingre‐paymentincludingactionstaken,timeframeforre‐paymentand
consequencesifrepaymentisnotmadeinaccordancewiththeagency’spolicy.
Consequencesforeithertypeofpurchasementionedabovemustbeclearlydocumentedinthe
agencypolicyandfullyexecutedwhenapplicable.
C. MERCHANTFORCEDTRANSACTIONS
Commercialcardsareacceptedbyavarietyofmerchantsthatprocesstransactionsonlyif
approvedbytheissuingbanktherebyabidingbythecardcontrolsinplace.Merchant
transactionsareprocessedusingoneofthetwostepsasfollows:
1. Merchantsprocesstransactionsagainstcardcontrols(MCC,limits,expirationdate,etc.)
and,ifapproved,receiveanauthorizationnumber.
2. Merchantssubmitthetransactionsforpaymentfromthebank.
a. Inrareinstances,merchantswillcircumventtheauthorizationprocessandonly
performstep2.Thismeansthatthemerchantdidn’tprocessthetransactionagainst
thecardcontrolsandthereforedidnotreceiveanauthorizationnumber.
b. Ifthishappens,themerchanthasforfeitedalldisputerightsandthetransactioncan
bedisputedandunlessthemerchantcanprovideavalidauthorizationnumber,the
disputewillberesolvedinthecardholdersfavor.
D. CARDANDWORKSUSERID/PASSWORDSECURITY
Eachcardholder,CBAadministrator,agencyprogramadministrator,auditor,cardholder
approver,etc.,isresponsibleforthesecurityoftheircard,UserID(s)andpassword(s),and
thereforeshould:
1. NeverdisplaytheirCardAccountNumber,WORKSandWORKSWorkflowUserIDnumber
andpasswordsaroundtheirworkarea.
2. NevershareUSERIDsandpasswordsand/orleaveworkareawhileloggedintothesystem
orleavelog‐ininformationlyinginanunsecurearea.
3. NevergivehisorherCardAccountNumber,UserIDsorpasswordstosomeoneelse
4. NeveremailthefullaccountnumbersorUserIDorpasswordunderanycircumstances
5. SALES TAX
A. Travel Card and CBA charges are a direct liability of the State, therefore, Louisiana state
salestaxshouldnotbechargedonthecard,especiallyforhotel,Enterprisein‐statevehicle
rentalsandPark‐N‐Flyparkingcharges.
B. Cardholders should make every effort prior to transaction completion of informing the
hotel, Enterprise in‐state vehicle rental and Park‐N‐Fly parking to avoid being charged
LouisianaStatesalestax.
C. Intheeventstatesalestaxischargedandacreditiswarranted,itwillbethecardholder's
responsibility to have the vendor‐merchant (not Bank of America) issue a credit to the
cardholder'saccount.
D. It is State Policy not to pay Louisiana State sales tax; however, the agencies may exempt
cardholdersfromobtainingacreditfromthevendor‐merchantforstatesalestaxchargesof
$25orless.Ifacardholdercontinuallyallowstaxesof$25orlesstobechargedtothecard,
correctivemeasuresmustbetaken.ItistheAgency’sresponsibilitytomonitorthesesales
taxtransactionstoensurecorrectiveactionistakenagainstrepeatoffenders.
6. DOCUMENTATION
A. COMPLETEDOCUMENTATION
1. EnsurethatdocumentationisadequateandsufficienttoadheretocurrentPPM49,
purchasingpolicies,rules,regulations,statutes,executiveorders,StateLiabilityTravel
CardandCBAPolicyforrecordingofexpendituresintheState/Agencyaccounting
systemandtheStateLiabilityLaCartePurchasingCardandCBAPolicy,ifapplicable.
OnceanagencyhascompletedimplementationofWORKSWorkflow,theagencymust
ensurethatallsupportingdocumentationalongwithreceiptsarescannedandattached
toeachcorrespondingtransaction.Agenciesshouldensurethatimmediate
supervisors/approversareverifyingandensuringthatthesecontrolsarebeingmetand
thattransactionsareappropriate,accurate,haveabusinesscaseandbusinessneedfor
allexpenditures,allreceiptsandreceipt’sdatesandothersupportingdocumentation
datesareapplicablewithknownneedorbusinesstravel,andapproved.
DocumentationofapprovalmustbeaccomplishedbyasignatureonapaperTravel
CardlogandonceagencyhascompletedWorkflowimplementation,electronically
onlinebysigningoffonthetransaction.Approvalbytheapprovercertifiesthatthe
documentationisacceptableforeachtransaction,thatitwasforofficialstatebusiness,
thatitisincompliancewithappropriaterulesandregulations,etc.,asmentionedabove
andthatithasbeenreviewedandisapproved.
2. Documentationisrequiredforallpurchasesandcredits.Foritemssuchasregistrations,
wherethevendordoesnotnormallygenerateareceiptorpackingslip,acopyofthe
orderingdocumentmaybeused.Acceptabledocumentationmustincludealine
descriptionwithfulldescriptionnotageneric“generalmerchandise”andlineitem
pricingforthepurchase.Electronicreceiptsareallowediftheyareun‐editableandare
maintainedincompliancewiththeagencyretentionpolicy.
3. For internet purchases, the print out of the confirmation showing the details, or the
printoutofthetransactiondetails,ifitshowswhatwaspurchased,thequantityandthe
pricepaidsufficefortheitemizedreceipts.
4. WhentheelectronicWorkflowinWORKSonlinesystemisimplemented,thecardholder
isissuedauniqueloginUserIDnumber,alongwithapassword.Immediatesupervisors
ordesignatedapproversaretoutilizetheiruniqueUserIDandpasswordtocertifyand
electronicallysignoffoneachtransaction.(SeeSection5.D.)Audittrailsexistwithinthe
softwarewithdateandtimestampsforsign‐offsandapprovals.
5. Theagencycardholderapproverswillforwardallsupportingdocumentationalongwith
invoices,receipts,andsignedpaperorapprovedelectroniclog,bybothcardholderand
approverandsignedstatement,bybothcardholderandapprover,andanyfindingsand
justification to the agency’s fiscal office for review and for maintenance of the files in
accordance with record retention laws. This file must be centrally located in the
agency’s fiscal office and will be subject to periodic review by the Office of State
PurchasingandTravel,theLegislativeAuditorsandanyotherdulyauthorizedauditor.
6. All system entries and scanned supporting documentation, when utilizing Workflow
and electronic approvals are maintained electronically within the WORKS Workflow
online system for up to 3 years. If an agency requires documentation retention for
more than 3 years, it is the responsibility of the agency to obtain and archive the
transactiondataannually.
B. INDIVIDUALSTATELIABILITYTRAVELCARDS
1. Itwillbeeachcardholder’sresponsibilitytosubmittheirtravelexpenseformandall
requiredtransactiondocumentation(bothpaperanduneditableelectronic,once
implementedintoWorkflow),specialapprovals,etctimelyandinaccordancewiththeir
agency’sinternalpolicytohelpensureitispaidtimelybytheState.
C. CORPORATEBUSINESSACCOUNTS(CBA)
1. AdministratorsfortheCBAaccountswillmaintainrecords/approvalssufficientto
reconciletheCBAstatementtoensureitispaidtimelybytheState.EachCBA
administratorandapproverisresponsibleforensuringthatdocumentationisadequate
andsufficienttoadheretoPPM49guidelines,allrules,regulations,laws,statutes,
policiesandAccountingguidelinesforrecordingofexpenditures.CBAadministrators
musthaveanapproverwhoisasupervisoratleastonelevelhigherthantheCBA
administrators.CBAadministratorsaretofollowallindividualcardholderprocedures,
trainingsandcertifications,rules,regulations,guidelines,asoutlinedinthispolicyand
theagencypolicy,includingforwardingsignedlogorapprovedelectroniclog,byboth
administratorandapprover,signedstatement,bybothadministratorandapprover,
andsupportingdocumentationtoagency’sfiscalofficeforreviewandfilemaintenance.
7. PAYMENTPROCEDURESFORINDIVIDUALTRAVELCARDANDCBAACCOUNTS
A. PAYMENTPROCEDURES
TheAgencywillensurethatnecessaryproceduresandcontrolsareinplaceforprompt
payment,reconciliationandcostdistributionofchargesandcredits.Agencyspecific
policiesandproceduresmustbedeveloped.Thesepoliciesshouldaddressrequired
approvalsandauthorizingprocedures.Copiesofthispolicymustbemadeavailabletoall
programparticipantsandotherpersonnelresponsibleforTravelCard/CBA.
1. BankofAmericawillsendpaperstatementsand/oranelectronicfilecontainingall
cardholdertransactions.Thesefilesmaybeusedforreportingandreconciliation.
2. ThepaperstatementsandtheelectronicStatementBillingFile,whenapplicable,willbe
sentafterthecloseofthebillingcycle.PaymentmustbemadeelectronicallytoBankof
Americawithin25daysofstatementbillingdate.
B. ISISINTERFACEAGENCY
1. ThebillingcycleforallISISAgenciesendonthe8thofeachmonth.TheStatement
BillingFilewillbeusedforISISAgenciestocreateaP4(TravelCardVendorPayment
VoucherForm)andinterfacetoAFS.Thisdocumentwilluseeithertheallocatedgeneral
ledgercodingenteredorthedefault/overrideaccountingcodesassignedtothe
transactionatthetimeofinterfacebetweenBankofAmerica(BOA)andISIS.The
interfacewillautomaticallycreatetheP4documenteachmonth.Noactionisrequired
byISISAgenciesforpayment.ForagenciesthathaveimplementedtheWorkflow
systemforanelectronicreconciliationprocess,theagencywilldesignatethose
employee(s)taskedwithmaintainingtheuserdata,aswellasthosethatwillbe
responsibleformaintainingthegeneralledgercodingrestrictionswithinWORKS
Workflow.
1. TheP4documentwillproduceanelectronicfundstransfer(EFT)tobesenttoBankof
America.TheEFTrequestwillbeprocessedonthe28thofeachmonthtoallowfor
timelypaymentsthroughouttheyear.
C. NON‐ISISINTERFACEAGENCY
1. AgenciescanusetheStatementBillingFiletointerfacetotheiraccountingsystem
throughWorkfloworusepaperstatementsandmustproduceONEelectronicfunds
transfer(EFT)toBankofAmerica.
D. LaGOVAGENCY
1. ThebillingcycleforallLaGovagencieswillendonthe8thofeachmonth.The
StatementBillingFilewillbeusedtocreatesummaryinvoicesthatposttheliabilityto
BankofAmerica’svendoraccount.Theinterfacewillautomaticallycreatetheinvoice
documentseachmonth.NoactionisrequiredbyLaGovagenciesforpaymenttooccur.
Agencieswilldesignateprogramadministratorstaskedwithmaintainingthemaster
accountingcodeforeachcardholderwithinWORKS.
2. Theinvoicedocumentmustproduceanelectronicfundstransfer(EFT)tobesentto
BankofAmerica.TheEFTwillbeprocessedonthe28thofeachmonthtoallowfor
timelypaymentsthroughouttheyear.
8. RECONCILIATIONANDCOSTDISTRIBUTION
A. Documentationmustbeobtainedindicatingthedateofpurchase/service,thevendorname,
completedescriptionoftheitemnotagenericdescriptionsuchas“generalmerchandise”,
purchaseamountandreceiptdate.ForagenciesthathavealreadyimplementedWORKS
Workflowcardholder/approver/accountantwouldenteraccountingdistribution
informationforfund/agency/organizationnumberandobjectasthesewouldallbe
requiredintheonlineWorkflowsystem.Reportingcategory,subobject,andactivityare
optional.ForagenciesthathavenotimplementedWorkflow,maycontinuetouseapaper
log,pertinentaccountinginformationmayberecordedonthe“TravelCardLog”or
recordinginformationdirectlyonthereceiptfromthevendorforeachpurchase,service
and/orcreditmadewithTravelCard/CBA.Agencypolicywilldeterminewhoprovides
thisinformationandhowitistransmittedtotheaccountingdepartment.Allsupporting
documentationincludingreceiptsmustbescannedintoWorkflow,tiedtothetransaction
withoriginaldocumentationforwarded,includingsignedpaperlogorapprovedelectronic
log,byboththecardholderandapprover;thesignedmemostatement,bybothcardholder
andapprover,alongwithanyfindingsandjustifications,totheagency’sfiscalofficefor
reviewandmaintenanceoffiles.
B. CardholderswillreceivepaperbillingstatementsmonthlyfromBankofAmericawithin
approximately5businessdaysofthecloseofthebillingcycle.Ifthecardholderstatement
isnotreceivedtimely,thecardholdermustnotifyagencyprogramadministrator
immediatelysothatastatementcanbeobtainedforreconciliationpurposes.Iftheagency
hascompletedtheimplementedofWORKSWorkflowonlinesystem,apaperbilling
statementisnotrequiredtoreviewandapprovethetransactions.Transactionsare
availableforprocessingonlineassoonasthetransactionpoststotheonlinesite.
C. Thecardholdermustreconcilepurchases/serviceschargedduringthebillingcycleby
matchingthebankbillingstatementtohisTravelCardlog/recorduntiltheagencyhas
implementedWorkflow,orusingtheWORKSWorkflowonlinesystemandthe
documentationobtainedfromthevendors.Thedocumentation(bothpaperandun‐
editableelectronic)willbereviewedandcertifiedbythecardholderasreceivedor
reportedasadisputeditem.OnceWorkflowhasbeenimplemented,thecardholdermust
scanallsupportingdocumentation,receipts,etc.,intoWorkflowandtieeachscantothe
applicabletransaction.Thecardholderforwardsallsupportingscanneddocumentationto
hisimmediatesupervisor/approver.Foragenciesthathavecompletedimplementationof
theWORKSWorkflowsystem,whenacardholderapprovesatransactiononline,hissignoff
movesthetransactiontothequeueoftheirapprover.
D. Theimmediatesupervisor/approver,whoistobeatleastonelevelhigherthanthe
cardholder,mustreviewtheinformationanddocumentationenteredandscannedinto
Workflow,andsubmittedbythecardholder.Theapprover,tobedeterminedbeeach
agencyandwhoshouldbeimmediatesupervisorandatleastonelevelhigherthanthe
cardholder,mustverifythatacceptablecompletedocumentationexists(bothpaperand
un‐editableelectronic)tosupporteachpurchase,serviceand/orcredit,verifythat
purchasesareforofficialstatebusiness,andthatpurchases/servicescomplieswithcurrent
PPM49,purchasingpolicies,rulesandregulations,LouisianaStatutes,ExecutiveOrders
StateCorporateTravelCardandCBAPolicy,asallmustbefollowedduringtheuseofthe
TravelCardandthispolicy.Theimmediatesupervisor/approvermustsigntheTravel
Cardlog,orelectronicallyapprove,onceWorkflowhasbeenimplemented,alongwiththe
signingofthememostatementcertifyinghisreviewandapproval.Whilemultiple
transactionscanbesignedoffatonetimebyselectingmorethanonetransaction,itisthe
Approver’sresponsibilitytoverifythevalidityofeachtransaction.Thecardholdershall
neverbethefinalapproverofhisownmonthlyTravelCardlog/onlinetransactions.
Allsupportingdocumentation,includingthesignedlogorapprovedelectroniclogand
signedmemostatement,bybothcardholderandapprover,alongwithanyfindingsand
justification,mustthenbeforwardedtotheagency’sfiscalofficeforreviewand
maintenanceofthefile.
E. Onceallapprovalsandauditsbycardholderapprovershavebeenobtainedandforwarded
totheagencyfiscaloffice,theagency’sfiscalofficemustreviewtransactionsandreceiptsin
theprogramjournalvoucherstocorrectanynecessarycodingchanges.Alldocumentation
mustbehousedintheagency’sfiscaloffice
F. Itiscrucialthatallsupportingdocumentation,includingapprovaldocument(s),etc.,
besenttotheagency’sfiscalofficeandbemaintainedinonecentrallocation
availabletoauditorsandnotscatteredwithindifferentlocations.
G. Ifitisdeterminedthatpersonalorotherunauthorizedchargesareoccurringonthecard,
appropriatesteps,uptoandincludingdismissal,shallbetakentoresolvethemisuse/abuse
ofthecard.(SeeSection5;CardMisuse)
H. Uponnotificationbytheimmediatesupervisor/approverthatthecardholderreconciliation
hasbeenapproved,theaccountingsectionwillensurethatthechargesaredistributedto
theappropriateaccountingcodes.
I. ItistheresponsibilityofeachagencytocontacttheBankifthepaperstatementisnot
receivedtimely.Agenciesshouldcompletethereconciliationanddistributionprocesses
eachmonthandpriortoreceivingthenextbillingcycle.
J. ISISINTERFACEAGENCY
1. ISISAccountingsectionsmustreviewtheP4’simmediatelyupontheirpostingand
determineifanydiscrepanciesexistbetweenbillingstatementandtheP4’s.Ifa
discrepancydoesexist,theagencyAccountingDepartmentshouldcontacttheagency’s
programadministratorand/orBankofAmericaAccountSpecialisttodeterminehow
thediscrepancywillbecorrected.Oncethisinformationisreceived,Accountingmust
contactOSRAP(225)342‐1053.OSRAPwillthendetermineifmanualP4’shavetobe
developed.Thismusttakeplacepriortothe28thofeachmonth.
2. Miscellaneouschargesmadetothecorporateaccountmustbereviewed,approvedand
reconciled.MiscellaneouschargeswilldefaulttoTTTTcodeortheoverridecodefrom
WORKSWorkflowwillbeapplied.Agencyaccountingdepartmentsmustmovethese
chargestotheproperORGN.
3. Ifacardholder’sspendingdefaultstoTTTTortheoverridecodeprogrammedin
WORKSWorkflow,ratherthantheircorrectORGNanerrorhasoccurred.Thetravel
cardexceptionsreportandthe1G08reportofdetailedtransactionscanbeusedto
determinethereasonforacardholder’sspendingorcodingofthetransactiontothe
defaultTTTTorsomeotherincorrectcode.Theagencyprogramadministrator/
accountingdepartmentmusttakestepstoresolvetheitemsonthereportbycontacting
thebankandOSRAPifnecessarytocorrecttheroutingerror.Thisshouldbedoneprior
toreceivingthenextmonth’sstatementtopreventreoccurringerrors.Cardholderswho
repeatedlyhaveallocationerrorsshouldbecounseledandretrainedifnecessaryonthe
WORKSWorkflowprocessandcoding.
4. ISISAgencieswillprepareajournalvoucherdocument(J6orJ2orcreateaREJ6record
toautomaticallygeneratetheJ6eachmonth)tocreditthedefaultaccountingcodes
(TravelCardclearingorganizationandobject)anddebittheappropriateorganization,
object,reportingcategory,etc.Note:PaymentforallISISAgencieswillbemade
automaticallyonthe28thofeachmonthregardlessofthestatusofthereconciliation
process.
5. ISISAgenciesmustreconcilethebillingstatementatthecorporateaccountleveltothe
electronicpaymentmadetoBankofAmerica.Allchargesand/orcreditsshouldbe
clearedfromtheTravelCardclearingorganizationseachmonthforISISAgencies.
K. NON‐ISISAGENCIES:
1. Allchargesmadetothecorporateaccountmustbereviewed,approvedandreconciled.
Agencieswillreconcileanddistributecoststotheiraccountingsysteminatimely
mannerandaccordingtoagencypoliciesandprocedures.Note:Reconciliationmay
takeplacebeforeorafterpaymentforNon‐ISISAgenciesbutpaymentshallbetimely
andinfulleachmonth,withONEelectronicfundstransfer(EFT)toBankofAmerica.
L. LaGOVAGENCIES
LaGov Accounting sections must review the Statement Billing File (SBF) invoice postings to
determine if there are discrepancies between the billing statement and the SBF file invoice
postings. If a discrepancy exists, the agency Accounting department should contact the agency’s
Program Administrator. The Program Administrator will work with their Bank of America
Account Specialist to determine how the discrepancy will be corrected. The agency Accounting
department will make the appropriate entry in LaGov to correct the discrepancy. This must take
place prior to the 28th of each month.
Charges made to the corporate account must be reviewed, approved, and reconciled. The charges
will post based on the default assigned in WORKS. The agency Accounting department must
move these charges to the appropriate account assignment values (GL/Business Area/Fund/Cost
Center, etc.).
If a cardholder’s transaction posts to the default fund/cost center defined in LaGov, then an error
has occurred. The Interface error report may be used to identify the reason the transaction posted
to the default. The agency Program Administrator and/or accounting department must take steps
to resolve the items on the report. This should be done prior to receiving the next month’s
statement to prevent reoccurring errors. Cardholders who repeatedly have allocation errors
should be counseled and retrained, if necessary, on the WORKS coding.
LaGov agencies will enter a journal voucher to credit the default account codes and debit the
appropriate GL/Fund/Cost Center, etc., Note: Payment for all LaGov agencies will be made
automatically on the 28th of each month regardless of the status of the reconciliation process.
LaGov agencies must reconcile the billing statement at the corporate account level to the
electronic payment made to Bank of America. All charges and/or credits should be cleared from
the default account codes each month for LaGov agencies
9. WAIVERS
A.EXCEPTIONS 1. TheDirectorofStatePurchasingandTravel,ordesignee,maywaiveinwritingany
provisionsoftheseregulationswhenthebestinterestoftheStatewillbeserved.
TheDepartmentHeadandAgencyProgramAdministrators,bysigningthisPolicy,acknowledgeand
acceptresponsibilitiesintheadministrationofthisprogramasoutlinedherein.
_______________________________
_______________________________________________
DepartmentHead AgencyPrimaryProgramAdministrator
_______________________________________________
AgencySecondaryProgramAdministrator
_________________________________________________
Agency
__________________________
Date