Board hears review of district p‑card use and oversight; requests written procedures

Finance staff described the district’s purchasing cards — commonly called p‑cards — as a tool for emergency purchases and small, incidental items that do not have preexisting purchase orders. “The p cards are used for, the intent is to use them for emergency purchases, items we don't have a purchase order for, small dollar items,” Finance staff (S2) said.

The presenter told the board the district has been audited on p‑card use by the auditor general’s office on roughly a three‑year cycle and that the audits have “gone very well.” Staff said routine controls include weekly or monthly downloads of p‑card transactions reviewed by a trained staff member, documentation and receipt requirements for every purchase, and a requirement that repeat violations lead to card suspension or removal. “If you violate this more than 2 times, your p card will be taken away,” Finance staff (S2) told the board.

Board members pressed for detail about dollar limits, card assignment and safeguards. Miss Reddy (Board member, S1) asked whether cards can be permanently checked out to individuals and whether limits vary by role; staff replied there's no general “personal” p‑card for employees, though some cards are assigned in a person’s name for roles such as superintendent, and most school cards have been moved to school‑level cards to reduce misuse. “We have worked to take the actual name of principal off the key cards and put it in the name of the school,” Finance staff (S2) said.

Board members also raised common scenarios — school events, advance registrations and incidental classroom supplies — and staff said internal school funds are usually used and then reimbursed through district purchase orders when appropriate. Staff emphasized capital purchases over $5,000 require preapproval and that district procedures have been updated periodically to tighten controls.

The board asked for a written copy of the p‑card procedures. Finance staff agreed to provide the documents and deliver them to the board and superintendent. “Mister Lay will send the procedures to you,” Finance staff (S2) said.

Next steps: the board asked staff to circulate the written p‑card procedures and follow up on any outstanding operational clarifications; no formal motion or vote was recorded during this discussion.