The JCU Corporate Credit Card can be used to pay for approved university travel and/or approved purchases on behalf of the University. To support the Corporate Credit Card program, an Expense Management System – (Concur) is used to record travel and expenditure, obtain travel approval, acquit credit card transactions and raise expense reimbursements.
Monthly spend limit for travel and /or purchasing transactions; and
Individual transaction limit where the credit card use is for general purchasing is less than $1,000;
Agree to underwrite any corporate credit card transactions incurred.
At least annually the Dean / Director is required to review:
the need for the cardholder to retain a corporate credit card;
the delegation appropriate to the cardholder; and
the credit limits applying to the card.
The Strategic Procure-to-Pay team will process the application for a University corporate credit card with the third party provider and will:
ensure self paced corporate credit card and policy training is undertaken; by the applicant;
ensure the on-line questionnaire regarding use of the corporate credit card is completed;
arrange for the collection or distribution of the corporate credit card; and
update the Corporate Credit Card Register.
The Cardholder/Employee agreement sets out the authorised use of (ie. for Travel and/or for Purchase of Goods and Services) and restrictions on use of University corporate credit cards. Additional approval is required for:
Cash withdrawals on approved international University travel where the corporate credit card cannot be used. Approval from the relevant financial delegate approving travel is required;
Expense Types which are not activated with the TEMS. Review by Strategic Procure to Pay and further approval by the financial delegate is required; and
Where Corporate Credit Card Purchasing Delegation has been granted, it MUST NOT be used for:
Personal or Private use. Where a cardholder inadvertently uses a corporate credit card for personal or private use they must report it immediately to the Corporate Card & Expense team (firstname.lastname@example.org);
Payment of contractor or consultancy services; and
Payment to non-preferred suppliers where a preferred supplier arrangement is in place, unless approved by the Manager, Strategic Procure-to-Pay; and
Payment for Schedule 4 restricted drugs, schedule 7 dangerous poisons, schedule 8 controlled drugs and scheduled 9 prohibited substances as per the Queensland Health (Drugs and Poisons) Regulation 1996.
Use of Corporate Credit Cards for these purchases WILL result in details of the breach recorded in the card holders personnel or student file as applicable and MAY result in disciplinary action and/or cancellation of the credit card based on the facts and circumstances of the breach.
Corporate credit card transactions and account statements are available online through the University’s TEMS.
All corporate credit card transactions must be acquitted:
Twenty one (21) days from completion of travel; or
If the travel related expense is incurred before travel is undertaken, acquittal is to be completed before the start of the travel; or
Staff should endeavour to complete a credit card acquittal a minimum of monthly to ensure account balances are as complete as possible and any disputed transactions are identified with sufficient time to resolve.
Expenditure incurred where the trip has not been pre approved in accordance with FMPM 741 – Travel Procedure will not be paid by the University.
An Approver may elect to only reimburse a proportion of the travel claim if the costs are deemed unreasonable or inappropriate when considering the purpose and nature of the University travel.
Where in place travellers are required to use the Online Booking Tool, Travel Management Company and other University Preferred Suppliers unless an exemption has been provided to the central travel team in advance of the cost being incurred.
The cardholder or claimant is responsible for obtaining itemised receipts/tax invoices for all corporate credit card transactions, cash withdrawals and Cash Expense Reimbursements. Every endeavour must be made to secure itemised receipts/tax invoices and to use the corporate credit card otherwise costs may not be reimbursed.
It is mandatory that all supporting documents (e.g. tax invoices, itemised receipts, affidavits) are legible and attached to the related transaction within TEMS.
As receipts/tax invoices are not always able to be obtained, or sometimes are misplaced, a Statutory Declaration is only required to be completed when the total of card transactions/cash reimbursements exceeds AUD$200 or equivalent (per trip). This applies to both domestic and international travel to locations where tax invoices/receipts are not easily obtainable such as remote international and remote domestic locations (eg. Papua New Guinea). The Statutory Declaration must be accompanied by an itemised list of expenses covered under this form.
Where invoices are not received or maintained in relation to the reimbursement of personal funds or acquittal of cash withdrawals on international travel the claimant must complete the Missing Receipt Affidavit and provide additional supporting documentation such as a personal credit card statement or ticket stub to evidence. Failure to provide appropriate supporting documentation will result in personal funds not being reimbursed and possible recoupment of cash withdrawals through payroll deduction.
Repeated or otherwise unreasonable use of affidavits to acquit expenses MAY result in cancellation of the users corporate credit card.
GST amounts incurred on corporate credit card transactions greater than $82.50 (GST inclusive) can only be reclaimed from the Australian Taxation Office if a tax invoice is obtained. Where a tax invoice is not obtained, the GST amount will be added to the cost of the transaction and charged to the relevant Organisational Unit Account Number. Refer FMPM Procedure 732 - Goods and Services Tax. Users should note that not all receipts are tax invoices. To be a ‘Tax invoice’ the receipt must record the Australian Business Number (ABN) of the supplier and the GST component of the purchase amount.
Spent portions of cash withdrawals must be acquitted with receipts detailing the date, nature of expense and amount.
Any unspent proportion of a cash withdrawal transaction, must be coded as a ‘Personal Spend’ within the Travel Expense Management System and these funds will need to be repaid to the University via:
Staff - automatically deducted from the corporate credit cardholder’s next available fortnightly payroll payment
Postgraduate students – Arrange with Corporate Credit Card (email@example.com) to make a direct deposit into the University bank account
The amount taken out as a cash withdrawal should be kept to a minimum. It is highly recommended that smaller cash withdrawal amounts be taken out on a more frequent basis rather than one large amount.
Staff, Students and Adjuncts who have any out of pocket expenses must submit a claim through the Travel Expense Management System.
All expense reimbursement claims must be submitted:
Once the reimbursement is approved, the staff member, student, adjunct will be paid into their nominated bank account by Accounts Payable on the next available payment schedule date.
It’s recognised that there may be circumstances where Private expenses may unavoidably be incurred on a Corporate Credit Card where it is not possible to pay for the private component using a separate personal payment method.
Where a University corporate credit cardholder incurs an expense that is private or personal or otherwise determined unreasonable on the corporate credit card the cardholder must disclose through coding the expense as a ‘Private Expense’ in the TEMS and repay the amount to the University.
Staff - automatically deducted from the corporate credit cardholder’s next fortnightly after-tax pay
Postgraduate students – Arrange with Corporate Credit Card (firstname.lastname@example.org) to make a direct deposit into the University bank account failure to reimburse private or personal expenditure will lead to sanctions under the University’s Student Conduct Policy
The traveller must complete and submit a claim through the Travel Expense Management System to claim a camping, field, or private motor vehicle allowance
A camping or field allowance reimbursement claim may be raised before undertaking travel.
A private motor vehicle allowance reimbursement claim may only be raised upon completion of travel. Travellers must keep a record of the actual kilometres travelled in order to claim a private motor vehicle allowance on return from travel and upload this document into the TEMS. Claims for Mileage Allowance for commuting under 50km from a staff members’ normal place of work must be accompanied by documentation validating kilometres travelled and a reason for not using the University Pool vehicles.
Once the allowance is approved, the traveller will be paid into their nominated bank account by Accounts Payable on the next available payment schedule date.
It is the responsibility of the Cardholder that all transactions recorded in the Corporate Credit Card statement are legitimate.
Where a transaction charged is in dispute (e.g. not recognised/ charged in error) the Cardholder should, where possible, resolve the transaction with the supplier. Cardholders with transactions that remain in dispute after five (5) working days should contact the Strategic Procure-to-Pay team (email@example.com or 07 4781 5293) for processing of dispute.
The Cardholder has ninety (90) days from the date of the transaction to lodge a Dispute Form. After this period expires the transaction can no longer be disputed through the Credit Card provider and consequently, the transaction is coded an Organisational Unit Account Number.
A corporate credit card may be suspended or cancelled at the discretion of the relevant Dean/Director or the Director, Financial and Business Services for any of the following reasons:
the cardholder takes extended leave (e.g. maternity leave, LSL);
the cardholder ceases continuing, fixed term employment with the University;
the position currently held by the cardholder no longer requires a corporate credit card;
volume of transactions on the corporate credit card is less than minimum thresholds ie one international trip per year, three domestic trips per year or less than 12 purchasing transactions per year;
failure to acquit transactions within required timeframes;
misuse of the corporate credit card by the cardholder including unacceptable, inappropriate or fraudulent expenditure;
continual non-compliance with the conditions contained within the Corporate Credit Card Application and Agreement and/or FMPM Policy and Procedures; and
repeated use of alternative procedures for lost, destroyed or unobtainable itemised receipts/tax invoices.
Corporate credit cards that have been:
suspended must be returned to the Manager, Strategic Procure-to-Pay.
cancelled must be returned to the Manager, Strategic Procure-to-Pay.
The Manager, Strategic Procure-to-Pay will promptly notify the Corporate Credit Card provider of any card that has been suspended or cancelled.
Corporate credit cards become due for renewal periodically. The Strategic Procure-to-Pay team is responsible for the collection and distribution of renewed or replacement cards, in accordance with the credit card provider’s specific procedures.
Loss or theft of a corporate credit card must be reported immediately by the corporate credit Cardholder to the: