6010 - Credit Cards

#6010 - Credit Cards

Adopted 10/11/22


Piute County School District uses credit cards for purchases to improve the efficiency of financial transactions, to allow the district to benefit from the rewards associated with credit card purchases, and to reduce the risks associated with other purchasing methods.


Card users shall follow District and state purchasing policies and make reasonable effort to comply with the Utah State Tax Commission’s guidelines regarding the District’s tax exempt status.

Purchases exceeding $1,000 made using the credit or purchase card must be pre-approved, using an expenditure authorization form, prior to making the purchase. School principals will approve purchases with school credit cards and the Business Administrator or Superintendent will approve purchases with district office credit cards.

School and district secretaries will ensure employees obtain proper authorization prior to issuing the school or district credit cards. They will then ensure the card(s) is(are) returned as planned with receipts containing sufficient detail for proper accounting. Card reconciliations will be performed monthly by the secretaries to ensure all receipts are present and all purchases have been made in accordance with district and state policy.

All card reconciliations must contain two signatures verifying the expenditures were made for school purposes according to district policy and state law. All credit card reconciliations are reviewed and submitted for payment by the district Administrative Assistant. 

If cards are assigned to specific employees, the card user shall retain all receipts for purchases made with public funds. The card user shall review and reconcile the card statement activity each month and attach all receipts to the card statement. The card user should sign their card statement certifying that all purchases have been made in accordance with District and state policy.

Administration (or designee) must review each card holder’s statement, along with all receipts, for approval. Individual expenditures made on purchase or credit cards shall be recorded in the school or District’s accounting records. Card payment checks or fund transfers are approved monthly by the district Business Administrator.

Transaction, daily, or monthly limits will be established based on purchasing authority.

The district finance and internal audit committee may develop an internal review plan to periodically select credit/purchase card statements to verify that District policies and procedures are being followed and that purchases are appropriate, documented, and coded to the proper funding sources.

All credit/purchase cards shall be kept secured and controlled by the school front office with limited access. PIN numbers will be kept secured at the district office.

A lost or stolen card must be reported to the district office immediately. The Business Administrator or Administrative Assistant will immediately report the lost or stolen card to the appropriate authorities. ATM transactions, cash advances, or personal use are strictly prohibited.

Violation of purchase card policy, including not retaining documentation of purchases or making personal purchases, may result in card cancellation, disciplinary action, and/or criminal prosecution.

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Piute County School District
500 North Main - P.O. Box 69
Junction, Utah 84740-0069
Phone: (435)-577-2912 - Fax: (435)-577-2561
© 2020 Piute County School District
Piute School District does not discriminate on the basis of race, color, national origin, sex, disability, or age in its programs. Please contact your school principal for further information.