George Mason University Small Purchase Charge Card (P-Card

Revised August 2023 1

Plit

past due

George Mason University

Small Purchase Charge

Card (P-Card) Manual

Revised August 2023 2

Table of Contents

Introduction ............................................................................................................................................................................ 3

P-Card Basics ........................................................................................................................................................................... 4

Purchasing Limits ................................................................................................................................................................ 4

Tax Exemption and Surcharges ........................................................................................................................................... 4

P-Card Maintenance ........................................................................................................................................................... 5

P-Card Restrictions .................................................................................................................................................................. 6

Purchasing Card Liabilities ...................................................................................................................................................... 6

P-Card and eVA ....................................................................................................................................................................... 7

Payments to Foreign Vendors ............................................................................................................................................. 7

Monthly Reconciliation and Reporting ................................................................................................................................... 8

Monthly Reconciliation & Allocation .................................................................................................................................. 8

Receipts and documentation .............................................................................................................................................. 9

Approver Role and Responsibility ....................................................................................................................................... 9

Credit Balances.................................................................................................................................................................... 9

Returns, Credits, and Disputed Items ................................................................................................................................. 9

Records and Reviews ........................................................................................................................................................ 10

Resources and Contact Info .................................................................................................................................................. 10

Appendix ............................................................................................................................................................................... 11

Revised August 2023 3

Introduction

This manual provides an overview of the Mason Small Purchase Card (P-Card) policies and procedures. Many of the

policies are based on the Commonwealth of Virginia Accounting Policies and Procedures. Purchasing cards must be used

for official Commonwealth of Virginia purchases only and all purchases must comply with the same State procurement

regulations in effect for any other means of payment. Charges that are determined to be unallowable by state standards

and/or overages must be allocated to the George Mason University Foundation when accidentally charged to a Mason

P-Card. Mason, under its authority, may institute additional procedures when authorized by the Agency head or

designee.

Small Purchase cards (P-Cards) offer State agencies and institutions the opportunity to streamline their procedures for

procuring and paying for small-dollar goods and services. Standard P-Cards have a single transaction credit limit of $5,000

and a monthly limit of $10,000. Monthly limits up to $25,000 may be requested by sending a business need justification to

the Purchasing Office via the P-Card Maintenance Form. P-Cards are only issued to Mason employees (Faculty/AP,

Classified, GRA/GTA, and wage); student-wage employees are not eligible.

The following topics will be addressed:

• The policies and rules governing the procurement of goods and services designed to support the mission of higher

education and to comply with the principles of the Virginia Public Procurement Act

• University Policy Number 2106, “Purchase of Goods and Services”

• Security of the P-Card

• Rules and limitations when making P-Card purchases

• Completing required forms and documents

• Returning and disputing charges

• Record keeping and audits

• Electronic allocation and approval of transactions

The Fiscal Services website is the source for Training Materials

. Please visit Fiscal Services for current resources available

to assist in the processing of financial transactions.

George Mason University is required to abide by the “Rules Governing Procurement of Goods, Services, Insurance, and

Construction by a Public Institution of Higher Education of the Commonwealth of Virginia, Governed by Subchapter 3 of

the Restructured Higher Education Financial and Administrative Operations Act, Chapter 4.10 §23-38.88 et seq.) of Title

23 of the Code of Virginia (hereafter referred to as ‘The Governing Rules’.) These policies are based on the principles of

the Virginia Public Procurement Act and may be found at: https://vascupp.org/rules.pdf

Purchasing Policy

University Policy Number 2106, Purchase of Goods and Services, details the Mason policies for purchasing goods and

services on behalf of the university. This policy delegates purchasing authority for many small purchases to employees at

the department level. Purchases with the P-Card are limited to items costing less than $5,000 per transaction.

Individuals who complete transactions using a P-Card must comply with Mason and Virginia purchasing policies.

Additional information is available in the

Purchasing Made Easy manual.

Individuals with delegated purchasing authority are required to purchase goods and services, except those specifically

exempted by the Commonwealth of Virginia, using the eVA procurement system. Mandatory contracts including those

for the purchase of all office supplies, furniture, janitorial supplies, and rubber gloves must be honored under this policy.

Additional information is available in the Basic eVA Purchasing

manual.

Revised August 2023 4

P-Card Basics

P-Card applicants and approvers must complete the Purchasing Made Easy – Access-Based Training before receiving

the P-Card. This is an on-demand, self-paced training that is required to obtain a P-Card. To access this training, please

visit

https://masonleaps.gmu.edu. For assistance, please contact the Fiscal Training Team at fscomm@gmu.edu.

Additionally, the cardholder and designated approver are required to complete annual online training administered by

the Mason P-Card Office. Cardholders and approvers will be notified via email when the annual trainings are available.

The annual P-Card training is mandated by the state and must be completed according to the Commonwealth deadlines.

If the cardholder and/or the approver do not complete the training by the stated deadline, the P-Card will be suspended

until the training is completed by all required parties. Should training not be completed in a reasonable time after the

deadline, then the card will be canceled.

Standard and Special Use P-Cards

A standard P-Card is issued to most Mason employees. The purchasing limits and restrictions for standard P-Card use are

outlined in the Introduction section of this manual. Mason units may issue special use P-Cards to employees based on

business needs. Special Use P-Cards require additional training and approval from the P-Card Office. Only units with a

specific business purpose may obtain a Special Use P-Card. Units may contact the P-Card Office

for additional

information on Special Use P-Cards.

Purchasing Limits

Mason P-Cards are restricted to $5,000 per transaction with a total dollar amount of less than $10,000 per month.

Although multiple transactions may be conducted in a single day, the dollar threshold for each vendor must remain under

the $5,000 limit. Purchases exceeding the $5,000 limit must be processed through the Purchasing Department, by

submitting an eVA purchase requisition. The single purchase limit must not be circumvented by “splitting orders”. The

Purchasing Department shall determine what constitutes a “split” purchase and take appropriate action. Transactions will

be reviewed monthly for compliance.

Splitting Orders

A split purchase is the breaking down of a single purchase into two or more separate purchases. Purchases may be

identified as split purchases when:

• A single cardholder makes multiple purchases from the same vendor in a short period that exceed $5,000

• Multiple payment methods are used for a single order (i.e., P-Card and eVA Order) that exceeds $5,000

Tax Exemption and Surcharges

Mason is exempt from paying most Virginia sales tax. P-Cardholders are responsible for ensuring that no sales tax is

charged to the P-Card for applicable purchases in Virginia. A copy of the Mason Tax Exempt Certificate is available online

at Sales and Use Tax Certificate of Exemption

. Cardholders must avoid using vendors who refuse to remove Virginia sales

tax. This exemption applies to the purchase of goods and services. Purchases that include Virginia sales tax are subject to

compliance reviews; repeated inappropriate payments of sales tax may result in the temporary or permanent loss of P-

Card privileges. If tax is charged, it is the cardholder's responsibility to contact the vendor for a credit/refund. The

original transaction must still be allocated and approved with a note stating that a refund of the sales tax has been

requested from the vendor. Once the credit is received, the transaction must be allocated and approved. The Cardholder

should allocate the credit to the original purchase Org and Account.

Some vendors may pass along the fee for using a credit card. If a vendor applies a credit card transaction fee,

convenience fee, or “surcharge” to a P-Card transaction, the surcharge may not exceed 3%.

Revised August 2023 5

P-Card Maintenance

An electronic P-Card Maintenance Form must be submitted to permanently or temporarily alter the status of a P-Card.

This electronic form may be submitted by the cardholder or a department representative on behalf of the cardholder. P-

Card Maintenance Form must be approved by the authorized approver.

Submit a P-Card Maintenance form for the following changes:

Credit Limit Adjustments

A cardholder may request to permanently or temporarily raise or lower their single transaction and/or monthly credit

limit. Any requested adjustments should adhere to the University limit of $5,000 per transaction and $10,000 per

month. Monthly limits up to $25,000 may also be requested by sending a business need justification. Any proposed

transaction that exceeds these amounts must be processed through the Purchasing Department. For more information,

please contact extension 3-2580. Exceptions to the transaction limit of $5,000 may be granted for air travel when the

unit’s business needs require multiple tickets to be purchased at one time. Contact the P-Card Administrator

to discuss

eligibility for this type of adjustment.

The Mason P-Card Office may lower credit limits, based on annual analysis performed yearly on or before July 1.

P-Card Termination

If a P-Cardholder’s employment with Mason is terminated or if the P-Card is no longer required, written notification

must be provided to the P-Card Administrator as soon as an exit date is known. This correspondence should include the

date the card should be closed and the name of the cardholder’s approver. Before P-Cardholder’s departure, all pending

transactions must be signed off and approved. If the P-Cardholder is unable to sign off on transactions before

departure, then the approver may contact the P-Card Office to ask that transaction be reassigned. Contact the

P-Card

Administrator for more information on this process.

Inactive P-Cards

To limit liability, P-Cards that are unused for six or more months may be permanently terminated by the P-Card

Administrator. The cardholder or his/her P-Card approver must provide a written justification for the P-Card to remain

open. Justification may be sent to the P-Card Administrator

Card Renewals

P-Cards are renewed automatically. No action is required on the part of the cardholder. Cardholders will be notified

when the card expires, as well as informed of the date, time, and place where the new card may be picked up.

Cardholders must submit a P-Card Employee Agreement Form and provide photo identification to obtain the

replacement P-Card. Current cards are valid through the last day of the expiration month. Cardholders who have

registered the P-Card in eVA must update the system with the new expiration date upon renewal of the card. This is not

an automated process.

Food & Beverage “Lift”

Most P-Cards have a food and beverage restriction, this means that the card will be declined if used at a "dedicated food

establishment (restaurant)". To temporarily or permanently receive a "Food and Beverage restriction lift", the

cardholder must justify the P-Card Maintenance Form

. The itemized purchase receipt and list of attendees must be

attached to the cardholder’s transaction at the time of allocation and sign-off.

Revised August 2023 6

P-Card Restrictions

The standard P-Card may not be used to purchase any item in the following categories:

• Past due Invoices (May be waived by the Purchasing Department upon request)

• Travel expenses (except for air/rail or conference registration)

• Accommodation (overnight or other)

• Gas/oil

• Vehicle rental

• *Restaurant/food

*A temporary “lift” of these restrictions may be requested using the P-Card Maintenance Form and will be considered

by the P-Card Administrator on a case-by-case basis.

State Rules and Limitations

Under the general rules in Section 2.2-1822 of the Code of Virginia, the Department of Accounts may question any State-

funded expenditure. As a result, all State-funded expenditures (including grants and contracts) are subject to public

scrutiny. Individuals who are authorized to purchase goods and services should determine that the benefit to the

university justifies the use of State funds and consider the appearance of unusual purchases. Since individual

circumstances may vary, adequate documentation for unusual purchases must be included with the purchase record,

uploaded, and attached to the transaction in the Mason Finance Gateway. Charges that are determined to be

unallowable by state standards and/or overages must be allocated to the George Mason University Foundation when

accidentally charged to a Mason P-Card.

Improper Use of State Funds

P-Cardholders and Approvers are expected to fully review and reference the Purchasing Made Easy

manual for examples

of improper use of state funds, mandatory and specialized contacts, and other important purchasing information. All

individuals will be held responsible for improper use of state funds, fraud, and misuse.

Additional examples of Improper Expenditure can be found on the “Can I Purchase…” page of the fiscal services website:

https://fiscal.gmu.edu/can-i-purchase/

Purchasing Card Liabilities

Mason is liable to Bank of America for all purchases made by authorized users, provided the purchase is within the

transaction dollar amount of $5,000. Mason will not accept liability for:

• Unauthorized use of the P-Card

• Fraudulently used account numbers

• Purchases made with stolen or lost cards that are beyond the maximum liability of $50 and the maximum length

of liability of 24 hours after the discovery and reporting of card loss or theft.

Employee Misuse

It is the responsibility of the cardholder to conduct procurement transactions ethically and transparently. The cardholder

must strive to obtain high-quality goods and services at a reasonable cost. There are significant repercussions for

employees who knowingly falsify, conceal or misrepresent material facts and/or make use of any writing or document

known to contain false, fictitious, or fraudulent statements. Individuals who have official responsibilities for procurement

transactions must adhere to these provisions. The university and its governing body, officers, and employees shall be

governed by the Ethics in Public Contracting provisions of the Virginia Public Procurement Act

, Article 6 (§ 2.2-4367 et

seq.) of Chapter 43 of Title 2.2 of the Code of Virginia.

Revised August 2023 7

P-Card Security

Authorized use of the P-Card is limited to the individual whose name appears on the face of the card. Cardholders may

not lend the card to another person under any circumstance. The eVA procurement system will not allow dual registration

of a P-Card. If a cardholder anticipates being absent from work for an extended period, a new card may be issued to

another employee for the duration of the absence. Never store card information in an electronic or mobile device.

When not in the cardholder’s physical possession, the card must be kept in an accessible but secure location within the

office, such as a locked filing cabinet or desk. The P-Card account number should never be posted, emailed, faxed, or left

in a conspicuous place.

Faxing, mailing, emailing, or texting the P-Card account number is prohibited. The P-Card account number must not be

included in an email attachment. Order forms may be faxed to a vendor omitting the account number. The P-Card number

should then be provided to the vendor by phone. The card must never be photocopied.

The individual department maintaining the card is ultimately responsible for lost or stolen cards. If the card is lost or

stolen, immediately notify Bank of America at 1-888-449-2273 so that the compromised account may be closed. The

replacement card will be sent to the P-Card Administrator and the cardholder will be notified when it is available for

pickup.

Secured Internet Source (https://)

When making purchases through an internet source, cardholders must ensure that the vendor meets security

requirements before placing an order. The vendor must have Secure Socket (SSL) version 2.0 or higher. To ensure that a

vendor has an SSL, the Address bar must start with https://. This may not be visible until the payment information is

requested. For more information about the vendor’s security certification, check under Help on the browser’s toolbar. For

additional information, Appendix A of this manual contains the Commonwealth’s E-commerce policy.

Third-party processors (PayPal, Square, etc.) allow vendors to accept card payments without having a merchant account.

Third-party processors allow vendors to use their merchant account and terms of service. The cost of utilizing third-party

processors is much lower than a typical merchant bank. DOA does not prohibit the use of third-party processors but does

forbid cardholders from storing their full 16-digit card account number with these processors. Cardholders should use the

guest checkout or equivalent when using these types of payment processors.

Cardholders may store P-Card information on a vendor’s secure website for recurring monthly billings (such as utility

services) or on a designated Mason Amazon Business account.

P-Card and eVA

Purchases made in eVA with a registered P-Card are recorded in Banner Finance when the transaction is allocated and

fully approved in the Mason Finance Gateway. Please see the Manage P-Card Information in the eVA guide in the

Appendix.

In cases where an eVA vendor’s website contains essential ordering details, making it a more efficient method of

purchasing, cardholders may place the order directly with the vendor. The cardholder may also purchase items over-the-

counter, at a vendor’s place of business, using the P-Card. Inform the vendor that you are purchasing on behalf of the

university and are tax-exempt. Over-the-counter purchases are exempt from eVA processing or recording. No eVA entry

is required. However, you must allocate and approve the purchase in Mason Finance Gateway.

Additional information is available in the Basic eVA Purchasing Manual

Payments to Foreign Vendors

P-Cardholders should contact the International Tax Office at inttax@gmu.edu or extension 3-5223 before processing a P-

Card payment to a foreign person. A foreign person is:

• A Non-Resident Alien individual • Foreign corporation

Revised August 2023 8

• Foreign partnership

• Foreign trust

• Foreign estate

• And any other non-U.S. person

The International Tax Office monitors and approves payments to foreign persons for compliance with federal tax

withholding regulations and applies withholding to such payments when appropriate.

Listed below are examples of payments that have been observed at Mason that are potentially taxable. This list is

provided for information purposes only. The International Tax Office will conduct a formal tax review of each proposed

payment.

 A payment to a foreign person for independent (non-employee) services provided in the U.S. is subject to 30% tax

withholding unless exempted by the Internal Revenue Code or a tax treaty between the U.S. and the country

provides for a reduced rate or exemption.

 A payment to a public entertainer is subject to 30% withholding unless a reduced rate of withholding under a

central withholding agreement (CWA) has been approved by the IRS and provided to George Mason University.

 A royalty payment to a foreign person is subject to 30% withholding; if intangible property is intended for use

within the U.S. Royalty payments include license fees, payments for the use of copyrighted materials such as

photos and movies, software usage fees, etc.

Listed below are payment types that are not subject to the withholding tax.

 Payments to foreign persons for conferences outside of the U.S.

 Payments to foreign persons for tangible goods (books, samples, hardware, etc.)

 Payments to foreign persons for services provided outside of the U.S.

 Payments to hotels and restaurants located outside of the U.S.

If a P-Card payment to a foreign person is found to be subject to the U.S. tax withholding and is reportable to the Internal

Revenue Service, the International Tax Office will request that the unit provide a fund/org to charge for the tax

withholding.

Monthly Reconciliation and Reporting

The P-Cardholder is responsible for reconciling their records with the transaction posted in the Mason Finance Gateway

(MFG). The cardholder will access MFG to reconcile, allocate, and sign off on their transactions. After the cardholder

reconciliation, the approver will access MFG to review and sign off on the cardholder’s transactions. The approver can

change the allocation and attach documents during the review if required. The following procedures describe the

requirements for all purchases using the P-Card.

Monthly Reconciliation & Allocation

Each time the cardholder purchases with the P-Card, the cardholder will receive an email from Chrome River stating

they have “

Chrome River Expense Unused Corporate Card Items” to allocate. The cardholder will allocate and

submit transactions as they occur by adding to an already existing P-Card expense report or creating a new expense

report. In all cases, the allocation and submission must occur before the monthly deadline. After the cardholder submits

their P-Card expense report(s), the approver will receive a similar email noting “Chrome River Expense Approval”. The

transaction will post to Banner Finance the following business day.

All transactions must be submitted and approved in the Mason Finance Gateway each month in compliance with the P-

Card deadlines. When transactions are added to a P-Card expense report in MFG the user must determine if the expense

has been assigned the correct expense tile, or if they must manually select the correct tile (Users may use the

Expense

Tile Guide for assistance). The transaction will automatically populate the Date and Spend fields, and the user must

provide a detailed business purpose for the transaction in the description box. Cardholders will also assign the

Revised August 2023 9

appropriate PO category (R01, X02, PCO number, or exempt) and, if applicable include the PCO number (required when

the P-Card is used for an eVA purchase). Additionally, when the P-Card is used with vendors under contract, please add

the reference number in the Contract # field (Existing Contracts List

)Finally, when applicable users can assign Activity

and Location (optional), and assign the appropriate “Fund-Org-Program” which must be selected from the drop-down

menu in the Allocation field. Users have the option to allocate to multiple Fund-Org-Program when expenses are being

divided.

Receipts and documentation

Receipts and documentation may be uploaded from your desktop to the users Receipt Gallery or directly to an expense

line item. You must have the file saved on your computer in order to upload. Additionally, the Mason Finance Gateway

utilizes “Optical Character Recognition” (OCR) technology and email handling technology which allows users to add a

receipts and transaction data into an expense report with little manual entry. There are several ways to submit receipts

electronically directly to the Mason Finance Gateway.

 Email to Receipt Gallery – To email a receipt to your Receipt Gallery, simply attach the images or files to an

email message, and send the message to ([email protected]

). If you are sending the message from

an account other than your Mason email address (e.g., you are forwarding a receipt that was sent to your

personal email), ensure that you have set up the email as an Alternative Email in your Personal Settings.

 Mobile device upload –

o The Chrome River SNAP app is a supplemental photo app that allows users to take a photo of receipts

and add details. Once the uploading is complete the image will be available to in the users in their

Receipt Gallery.

o The Chrome River app offers the same experience as the desktop site, allowing users to create, submit,

and approve expense reports in addition to capturing and uploading receipts. When adding an

Attachment in the Chrome River App, select Upload Attachment, then Camera.

Please utilize the “MFG Submit Receipts” guide for step-by-step information related to document uploads, and

attachments.

Approver Role and Responsibility

The approver is responsible for monitoring all spending on the P-Card and ensuring that all purchases comply with

university and State policies. The approver is the primary contact when the cardholder cannot be reached. The approver

is responsible for completing the annual online training when announced by the Mason P-Card office. The P-Card

approver is responsible for reviewing, approving, and signing off on transactions.

Credit Balances

A cardholder must follow the same guidelines when allocating credit to their account. Once the credit transaction has

been fully approved in the Mason Finance Gateway, the transaction will post to Banner Finance within one business day.

Returns, Credits, and Disputed Items

Mason Accounts Payable is required to pay the total amount billed on the Bank of America Monthly Statement. Any

discrepancies with the billed amount must be initiated by the cardholder directly with the vendor. Any corrections will

be made through credit entries to the cardholder account. These credits may occur over multiple billing cycles.

Cardholders are responsible for the follow-up and resolution of any discrepancies or disputes. In most cases,

discrepancies will be resolved directly between the cardholder and the supplier of the goods or services.

The cardholder must use the following guidelines when returning an item:

Revised August 2023 10

1. When an item must be returned, the cardholder must return the item(s) to the supplier in the agreed-upon

manner.

2. The vendor should issue a credit for the item(s) returned. In most instances, this credit will appear on a

subsequent cycle period statement.

3. Documentation of the return (such as a credit receipt) should be issued by the vendor. All documentation about

returns must be kept on file to comply with the document retention requirements.

4. If the cardholder and the vendor are unable to resolve an issue, the cardholder should contact Bank of America to

dispute the charge. It is helpful to provide additional information to Bank of America, such as the date you

contacted the vendor, with whom you spoke and what response was received or not received. If the

correspondence is not in written form, keep a written record of phone conversations.

Records and Reviews

State regulations require that accurate records be maintained by the cardholder and their department. Transaction

receipts and other documents must be uploaded and attached to transactions in the Mason Finance Gateway. These

records are subject to periodic reviews by the Mason’s P-Card Program Administrator and Internal Audit staff as well as

audits conducted by the Commonwealth of Virginia. Commonwealth of Virginia auditors typically look for specific

information when reviewing records including no sales tax has been charged, no questionable items were purchased, no

signatures are missing and that documentation is complete. The Mason Finance Gateway is the system of record for all P-

Card transactions and all records will be accessible, in the system, during an audit.

Resources and Contact Info

Question

Contact

Mason Finance Gateway Technical Assistance

Mason Finance Gateway Administrator: mfgadmin@gmu.edu

P-Card Program

PCard Administrator: [email protected]du

eVA Procurement system

Customer Support: evaa[email protected]

Food & Beverage Expenditure Guidelines

Accounts Payable: acctpay@gmu.edu

Expenditures for grants and contracts

Sponsored Programs: 3-4806

Fiscal Services Trainings

Learning and Engagement Team: [email protected]

Payments to/purchases from foreign vendors

International Tax office: int[email protected]

Revised August 2023 11

Appendix

Managing P-Card Information in eVA

Users who have a Small Purchase Charge Card (P-Card) issued by Mason may add the card to their eVA profile. Once

added, the P-Card may be used as the payment method on orders of $5,000 or less when the chosen vendor accepts the

P-Card. Typically, vendors with Punchout Catalogs also accept the P-Card and this provides a convenient way to quickly

place orders. Please note the users must choose to add the P-Card to each order AND a complete allocation is still

required. The P-Card will not become the default payment method.

Step-by-Step

1. Go to https://eva.virginia.gov/ and select Buyer

select GMU. This will bring you to the Mason

single sign-on/2FA.

2. Go to your profile by clicking on your name in the upper right-hand corner and then selecting My Profile. On the

Profile Management page, navigate to the Pcard Info section and then select Add Pcard.

10.

11.

Fiscal Learning & Engagement

https://fiscal.gmu.edu/training/obtain-training-materials/

Join the Fiscal Support and Connections

Network at https://fiscal.gmu.edu/fscn/

Pcard Label: should be

labeled so you can

identify as your P-Card.

For example –

“Heather’s P-Card”

Required Information:

complete all required

card information and

then choose Save &

Close to complete

Please note it may take

24 hours for your P-

Card to be ready to use

in eVA. Please plan

purchases accordingly

Revised August 2023 1

Fiscal Learning & Engagement

https://fiscal.gmu.edu/training/obtain-training-materials/

Join the Fiscal Support and Connections

Network at https://fiscal.gmu.edu/fscn/

P-Card Allocation in Mason Finance Gateway

Step-by-Step

1. Go to: https://fiscal.gmu.edu/mason-finance-gateway/

2. Click on “Mason Finance Gateway Login”

3. Enter NetID and Password; Login.

Allocating Transactions

1. Locate transactions by selecting “Credit Card Items” under your “eWallet”

2. Click on the checkbox next to each transaction you want to allocate and select “Add to Report”

3. You may choose to add to an existing

report OR “Create a New Expense Report”

4. When creating a new report, please fill out the following:

a. Report Name – Define and or differentiate the purpose of this

allocation (ex: February Non-Travel P-Card Allocation).

b. Start and End Date – Choose a start date and end date for the

transactions you are allocating.

c. Employment Status/Payee – Choose “Employee”.

d. Reason for Expense –

• IMPORTANT: For all transactions related to Travel, choose

“Employee Travel” (Domestic, International, or AK/HI)

• NOTE: If “Employee Travel” is chosen, the “Country” and “Destination” fields must be complete

e. Business Purpose– This should reflect all expected transactions for this Expense Report.

5. Click “Save” in the top right corner

6. The transaction “tile” may be assigned automatically by

the Mason Finance Gateway. However, this action may

not always map to the correct tile, so you may need to

identify transactions manually.

• To manually select the valid expense tile, click on the

small arrow on the prominent tile to select from the available tile

options.

• All allocated transactions must be represented by the most appropriate expense tile and corresponding

account code* (Refer to the MFG Expense Tile Guide for more

information)

• If “Misc P-Card” tile, you will need to select the appropriate

Account Code from the drop-down menu. (Expenditure

Account Code Look Up)

Fraudulent Charges

If fraud charges will still require to allocation and approval.

Returns and Credits

When a credit appears in Mason Finance Gateway, the p-cardholder will

allocate and submit using the same fund/org and account code of the

original charge. Documentation of the return/credit should be uploaded

and kept on file to comply with the document retention requirements.

Revised August 2023 2

Fiscal Learning & Engagement

https://fiscal.gmu.edu/training/obtain-training-materials/

Join the Fiscal Support and Connections

Network at https://fiscal.gmu.edu/fscn/

7. Each Allocation must have the following information (Note: Each

expense tile has different fields that must be filled out. Below are

the general fields included in most expenses):

a. Date: Automatically populated – cannot be altered by the

user

b. Spent: Automatically populated – cannot be altered by the

user

c. Business Purpose: This field is populated by the user when

the “Expense Report” is created and will carry to each

allocation/expense line item.

d. Description: Must be used to provide a detailed

description/justification of the business purpose for this

transaction (the who, what, when, where, why)

e. eVA Category: This is used to assess fees associated with

the purchases (A list of eVA categories is available, here:

https://fiscal.gmu.edu/wp-

content/uploads/eVAManual.pdf)

f. eVA PCO # (if applicable): When a P-Card has been used to

make a purchase in eVA (ie. Supply Room)

g. Contract # (if applicable): Existing Contact List:

https://fiscal.gmu.edu/purchasing/purchase-goods-or-

services/search-for-an-existing-contract/

h. Activity (if applicable): Generally, Activity codes are not

used. However, these can be used by units or University-

wide initiatives to track transactions

i. Location (OPTIONAL)

j. Allocation – Type in who you want the charge to be

allocated to (ex: M19631)

• If applicable, the option to split transactions between

two or more funds/orgs is available by clicking on the

blue “Add Allocation” button below the search box.

k. Add Attachments – Include ALL documentation necessary to justify your purchase

(i.e.: receipt, list of attendees, approvals, waivers, etc.).

8. Once you have completed the allocation you may choose one of the following options – save as a draft, add more

transactions, or submit for approval.

a. To save as a draft simply click the “Chrome River” logo in the top left corner

b. To add more transactions, click the and select “Credit Card” and repeat steps 6 – 7k

c. Or, click the Submit button located at the bottom of the screen.

Revised August 2023 13

eVA Exemption Guide

Most goods and services must be purchased utilizing eVA, Virginia’s electronic procurement system, however, some

exceptions are allowed. If a purchase meets one of the exemption criteria established by the state (listed below) then

the purchase does not have to be completed through eVA procurement.

Purchases that are exempt from eVA procurement:

• Individual travel and lodging.

• Registration fees for conferences.

• Small over-the-counter purchases made with the P-Card. Purchases must be made at the site of the sale and

picked up by the cardholder. This DOES NOT include orders placed on the vendor’s website or by telephone.

• Reimbursements

• Honorarium payments under $2,000 (total).

• Payments to the Department of Homeland Security.

• Postage (this includes mailing services such as FedEx and UPS).

• Business Cards - may be purchased on-campus through Canon Solutions or online through Worth Higgins

using

the Mason P-Card. See Printing Contracts Quick Guide.

• Sodexo Catering – should be ordered through the online Catertrax application. Sodexo provides Mason’s on-

campus dining and is the preferred caterer.

• Interdepartmental (Recharge process)

Routine Purchases (R01)

The items listed below are examples of items that are subject to eVA fees (charged to Mason). These are items that may

be purchased in eVA or directly with a vendor using a P-Card and must be classified as an “R01” in eVA and/or during the

allocation process.

1. Food purchases placed on the phone or online.

2. Purchases made for supplies, etc. over the phone through an online portal (i.e. Purchases made on Amazon)

3. Purchases for T-shirts, promotional items, software, lab supplies

4. Tangible items not otherwise classified.

5. Subscriptions (periodicals, services, software, etc. for bona fide business purposes, NOT TO EXCEED ONE YEAR)

Purchases exempt from eVA fees (X02)

The items listed below are exempt from eVA fees (charged to Mason). These are items that may be purchased in eVA or

directly with a vendor using a P-Card, however, the PO Category field should be changed to “X02” (instead of R01) in

eVA and/or during the allocation process. This way eVA will not charge Mason a transaction fee for the purchase.

1. Professional organization membership dues.

2. Entertainment payments to speakers, lecturers, musicians, and performing artists. This DOES NOT include

consultants, seminar facilitators, or contracted workshop instructors.

3. Honorarium payments of $2,000 or more.

4. Accreditation fees and academic testing services.

5. Advertisements in newspapers, magazines, journals, radio or television.

6. Real estate leases.

7. Exhibition rental fees for exhibitions of historical artifacts or works of art.

8. Public utility payments (electric, natural gas, water sewer).

9. Purchases from public auction (non-electronic) and State Agency to State Agency payments.

Finance Learning & Engagement

https://fiscal.gmu.edu/training/obtain-training-materials/

Join the Fiscal Support and Connections

Network at https://fiscal.gmu.edu/fscn/