As part of promoting and maintaining the Procurement Card program at Northeastern University, the Accounts Payable office conducts spotchecks on all Procard users. These spotchecks are a way for us to find out how things are going with the Procard. During a review of Procard paperwork we check for the following items:
- Purchases fall within Procard purchasing guidelines
- Northeastern's preferred vendors are used for purchases
- Purchases do not contain sales tax
- Receipts for purchases ($75 and above) match items on reconciliation sheets and FRS statements
- Receipts or statement of business purpose are provided for items under $75
- Cardholder and Supervisor/Department Head signature is provided on all transaction statements (PVS Reports)
A memo notifying an individual of an upcoming spotcheck is sent out approximately two weeks in advance and is sent to the cardholder directly with a copy sent to the cardholder's Division Head.
A representative from Accounts Payable will come by to collect the cardholder's Procard materials on the day of the scheduled spotcheck. We ask that all materials be left in the main office of your department for easier access to the Accounts Payable staff. If you will not be on campus the day of your spotcheck please leave your receipts, reconciliation materials and FRS statements in the main office of your department. Due to the number of Procard users, spotchecks cannot be rescheduled.
If the above criteria is satisfactorily met, the spotcheck will be considered complete and Procard materials will then be returned to the cardholder along with a memo indicating completion.
If there are any missing receipts for your card's activity during the time period under review, materials will be returned and the cardholder is expected to provide the missing material at a follow-up spotcheck conducted 30 days later.
If the follow-up spotcheck is passed, probation status will be removed from the account. However, if the follow-up spotcheck is failed, then your Procard(s) may be cancelled.
Letter of Affidavit
If missing receipts cannot be recovered, a letter of affidavit should be provided. The affidavit should list the date of transaction, vendor name, dollar amount and explanation of the purchase and be signed by you and your immediate supervisor.
Please note: an affidavit letter is only to be used in extenuating circumstances and only when attempts to retrieve the actual receipts have been exhausted. It cannot be used as a regular substitute for actual receipts.