20250113VEO to Staff 81 Attachment 2.pdf

(i) VEOLIA
Procurement Procedure
PP No : PC_201
Revision No : 2.0
Effective Date : 01 May 2022
SUBJECT: PURCHASING CARD (P-CARD) PROGRAM
TABLE OF CONTENTS
1.0 SCOPE
2.0 PURPOSE
3.0 RESPONSIBILITIES
4.0 REFERENCES AND FORMS
5.0 DEFINITIONS
6.0 PROCEDURE
7.0 RECORDS
8.0 COMMUNICATION METHODOLOGY
9.0 COMPANY RIGHTS
10.0 REVIEW AND APPROVAL
11.0 CHANGE HISTORY
1.0 SCOPE
This procedure applies to all employees of Veolia North America (VNA), including its North American
affiliated entities who purchase goods and services on behalf of the company and in some instances may
pay for these purchases using a corporate credit card. With regard to companies over which the group
has either joint control or a significant influence, the policy shall apply whenever management is
entrusted in agreement with the partners, to Veolia North America or to one of its subsidiaries.
2.0 PURPOSE
This procedure details the requirements and responsibilities of individuals applying for and having been
issued a company Purchasing Card (P-card) in order to make purchases on behalf of the Company in a
manner consistent with the VNA Purchasing Policy. The objective is to establish standard guidelines for
consistent management, usage, timely reconciliation and proper internal controls over the P-card
program.
3.0 RESPONSIBILITIES
VNA employees are responsible for complying with this procedure at all times when applying for and
utilizing a company P-card.
Managers are responsible for procedure implementation and compliance for their direct reports.
Page 1 of 11 Controlled document. Uncontrolled copies may not be up-to-date. Information contained herein is
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SUBJECT: PURCHASING CARD (P-CARD) PROGRAM
VNA Procurement has responsibility for administering the company card program, which will be
managed by the designated Corporate Card Administrator. The Corporate Card Administrator, who can
be contacted by email at corporatecardprograms(@veolia.com, serves as the main program contact for
VNA and is responsible for managing all aspects of the Purchasing Card Program, including
• Cardholder enrollment, termination and changes with the company-approved card provider
• Cardholder and Manager training
• Program compliance, policies and procedures and program enhancement
• Maintaining cardholder records including account number,transaction limits and monthly limits
4.0 REFERENCES AND FORMS
• VNA Purchasing Policy
• Procurement Procedures
• P-card Application and Maintenance Form (EN, FIR)
• IC 102—Delegation of Authority(DOA) Policy
• SAP Concur User Guide
• SAP Concur One to One page
5.0 DEFINITIONS
Approving Manager: The first person in the approval chain responsible for reviewing the P-Card Report
submitted by the cardholder.
Corporate Program Manager: The individual in Procurement responsible for day-to-day oversight of
corporate P-Cards and expense reporting.
Cardholder: VNA employee who must adhere to the responsibilities outlined in Section 3.0 of this policy
& procedure.
Expense Reporting System of Record: The system used to reconcile P-card expenses (i.e., Concur
Expense).
P-Card Proxy or Delegate: A person assigned on behalf of the cardholder to code expense transactions
should the Cardholder be unable to do so. A Proxy has identical responsibilities when coding
transactions for the Cardholder. However, the Cardholder is solely responsible for all entries on all
expense reports.
P-Card Report:The corresponding Report Type for all P-Card-related charges processed in Coupa.
Purchasing Card (P-Card): A company-liable credit card to be used for the purchase of certain goods and
services directly from suppliers without using the usual procurement process through a purchase
requisition in Ariba, Maximo, OWAM, VAMS or SAP S/4HANA. The P-Card is issued with both Veolia's
and employee's name on it. It works like a regular credit card; purchases can be completed with
suppliers over internet, phone/fax or in person.
Supplier: An approved vendor that accepts a P-Card as a form of payment.
Page 2 of 11 Controlled document. Uncontrolled copies may not be up-to-date. Information contained herein is
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SUBJECT: PURCHASING CARD (P-CARD) PROGRAM
Travel and Expense (T&E) Card: A corporate credit card issued to VNA Employees for travel-related
expenses only. Refer to PC_213 T&E Card Program for additional information.
Utility P-Card: A Purchasing Card issued to VNA Employees to be used for utility payments. These cards
may require greater limits than normal P-Cards.
Vendor: VNA-approved company card provider.
Veolia North America (VNA): VNA means the collective business of Veolia in North America, including
those businesses engaged in the Municipal & Commercial (M&C) and Industrial Business Lines. For
clarity, VNA does not include the business of the Veolia Water Solutions & Technologies family of
companies, which shall continue to be separately managed.
6.0 PROCEDURE
Request Pu rch,sing Issue Purchasing order&Pay Receive Goods/ Submit Expense Monitor Activity Cancel Account
Card Card Expenses Services Report
6.1 Requesting a Purchasing Card
A Purchasing Card (P-card) is a corporate liability credit card that may be used for acquiring
goods and services on behalf of the Company.JPMorgan is currently VNA's provider of corporate
P-cards. The P-card program is designed to cut costs and improve control in the area of
non-strategic business purchases by consolidating Supplier invoices. For items required on a PO
or that must be on a Purchasing Card, please refer to VNA's Purchasing Policy(PC 100).
Full-time employees who are tasked with making non-travel related credit card purchases on
behalf of the company may request a P-Card by completing a Purchasing Card Application and
Maintenance Form (EN, FR). After the Requester submits the form, it will automatically be
routed for approval.
Every card will have a monthly limit that will be Manager defined and approved per the table
below. Limits can be changed by request via the Purchasing Card Maintenance Form. Single
transaction limits can be assigned per card at Manager's discretion, as well. The limits will be
spelled out on the Purchasing Card Maintenance Form and completed when requested.
The following monthly spend limit dual approval levels have been established:
Credit Limit Functional Approval: Finance Approval:
Up to$5K Business Line Head of Finance
Up to$50K Line Manager with adequate DOA Business Line Head of Finance
Up to$125K CFO
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SUBJECT: PURCHASING CARD (P-CARD) PROGRAM
Over$125K CFO
These approvals are also required for any subsequent request for limit increases.
6.2 Issuance of Purchasing Card
Once the Purchasing Card Application has been fully approved, employees will receive their
P-card directly from VNA's approved provider. Once a Purchasing Card is received, employees
must activate by calling the instructions on the label on the front of the card.
The P-card should be kept in an accessible, but secure location.
• NEVER post your P-card number around your work area.
• NEVER give your P-card corporate card number to someone else.
• NO ONE but the cardholder should place an order using his/her P-card.
• REMEMBER you are responsible for everything charged to your P-card.
6.3 Ordering and Payment of Expenses
Once activated, a P-Card can be used to place orders for permitted items phone, fax, internet or
in person. See Appendix A for lists of commonly allowable P-card purchases and prohibited items
that should not be purchased using the P-Card. Note that Appendix A is an illustrative list not
exhaustive. If there is any question as to whether a transaction is allowable, the Cardholder
should contact the Corporate Program Manager in advance of the purchase.
Remember that P-cards must be used only for business-related purchases and not for any
personal expenses. In the event a P-card is used in error, VNA must be reimbursed by the
employee via a check or payroll deduction. Please refer to the SAP Concur User Guide on the SAP
Concur One to One page for more information.
6.3.1 Returns and Credits
If you need to return a purchase, do the following:
• Call Supplier immediately. Promptness is important.
o Be sure to have the PO and Confirmation Number/Packing Slip Number
available
• Obtain Supplier's Return Authorization Number(i.e., approval to return)
• Return the item as directed by the Supplier
All refunds and credits must be issued back to the P-card used for payment. When the credit is
posted to your account, you will be able to process it in the expense reporting system.
6.3.2 Disputes
A dispute is filed when the Cardholder notices a singular transaction, which does not
appear to be a legitimate purchase from the Cardholder. Multiple transactions, which do
not appear to be the Cardholder's, should be treated as a lost/stolen card even if the card
is in your possession. See Lost/Stolen Section 6.7 below for further details.
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SUBJECT: PURCHASING CARD (P-CARD) PROGRAM
If there is a problem or dispute with a purchased item or billing resulting from the use of
the Purchasing Card,the Cardholder should review the following before filing a dispute:
• The charge appears to be more on the statement than the original
receipt/invoice, contact the Supplier with the information from your
receipt/invoice.
• If the charge is not legitimate, request a credit from the Supplier. Credit will
appear on the following month's statement.
• The charge on the statement is not yours; check the charge against your
receipts. The vendor may be billing under a parent company or initials (e.g.,
Brand Equity Marketing — BEM or Graphtech/Regent = ColorGraphics). If the
amount and date matches, then the charge may be legitimate. Cardholder
should document details concerning the dispute and track the resolution for
audit purposes.
You have thirty (30) days after the billing cycle closes to dispute an item.
If the dispute is resolved in the Cardholder's favor, the disputed transaction will be
credited back to the P-card.
The Cardholder must select the "External Fraud" check box in the expense reporting
system for all disputed charges as described here.
6.3.3 Declined Transactions
If your Purchasing Card is declined for a legitimate purchase, contact the Corporate Card
Administrator by emailing corl2oratecardprograms(@veolia.com to request a "Merchant
Category Code (MCC) override". DO NOT contact the VNA-approved card provider; only the
Corporate Card Program Administrator can inquire about and override declined charges.
6.4 Receipt of Goods/Services
A receipt is required for all purchases, regardless of the dollar amount of the transaction.
Receipts should be itemized including a list of individual items purchased,the unit price and the
quantity purchased. Here are some acceptable examples of receipts:
• Store/cash register receipt
• Supplier invoice with total paid amount
• Packing slip
• Internet receipt
A credit receipt that shows only the payment total is not acceptable.
If you lose a receipt, first attempt to contact the Supplier to request a duplicate copy. If a copy
cannot be obtained, complete a Missing/Lost Receipt Form. Electronic copies of receipts must be
attached within the Expense Reporting System of Record.
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SUBJECT: PURCHASING CARD (P-CARD) PROGRAM
6.5 Submission and Approval of Expense Report
All employees who are issued a Corporate Purchasing Card must use the expense reporting
system (i.e. SAP Concur) to submit expense reports as described in Procurement Procedure
PC 212 Expense Reporting Procedure.
P-Card transactions are automatically uploaded into the expense reporting system through a
bank feed and systematically recorded in SAP S/4 HANA following submission and approval of
the reconciling expense report.
A P-Card Expense Report must be submitted through the system 10 days following the statement
cut-off (e.g. if the statement ends on the 18", the report should be submitted no later than the
28") Cardholder or assigned Proxy verifies and reconciles transactions automatically populated
in the expense reporting system to the monthly card statement:
• One expense report submitted per statement cycle.
• Transactions not listed in the card statement (i.e. processed after the statement cut-off
date) but showing up on the P-Card Expense Report for the given month must be pushed
to the report corresponding to the next card statement.
• Accumulated receipts and other supporting documentation to the expense report must
be attached in the expense reporting system by the Cardholder or Proxy prior to
submitting for approval.
Any report prepared by a Proxy must be submitted by the Cardholder.
If the P-Card Expense Report is not submitted within 10 days of the statement cut-off, a two (2)
week warning will be issued. If the expense report is not submitted within four (4) weeks of the
due date, the Purchasing Card will be suspended and loss of privileges in the Purchasing Card
Program will occur.
Once submitted, P-Card Reports will be reviewed, approved, and paid according to procedures and
workflow set by the internal controls, procurement, and finance groups. No Cardholder is
authorized to approve their own expense report, and no Cardholder will be authorized to approve
the expense report of a peer or supervisor. Refer to PC 212 Expense Reporting Procedure for
additional information.
6.6 Monitoring and Controlling
To ensure the continued success of the Purchasing Card,the Cardholder's Manager must ensure
that items billed to the Purchasing Card have been received and that procedures are being
followed as stated in this document. Any violations should be immediately reported to the
Corporate Program Manager. This information will be reviewed and appropriate actions taken,
which may include temporary suspension of Purchasing Card privileges, permanent revocation of
the Purchasing Card or dismissal.
Program compliance will be reviewed and evaluated on a monthly basis by the Corporate
Program Manager and Operations Finance employees with guidance from Internal Control.
Page 6 of 11 Controlled document. Uncontrolled copies may not be up-to-date. Information contained herein is
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SUBJECT: PURCHASING CARD (P-CARD) PROGRAM
Compliance reviews will include, but not be limited to, reviews of monthly Cardholder activity,
exception analysis and regular audits. An audit may entail requests for further supporting
documentation or explanation. If an audit determines that an expense does not meet Company
policy, the employee may be responsible for repayment of the expense and/or may be subject to
discipline for violation of this policy.
6.7 Lost or Stolen Card
Your Purchasing Card number may be compromised even if the card is in your possession. If you
have multiple charges which do not appear to be your purchases on the billing statement:
• Contact JPMorgan Customer Service at 1-800-270-7760. JPMorgan will initiate a
new Purchasing Card.
• Contact your Corporate Program Manager.
Once you receive your new Purchasing Card, contact all Suppliers who automatically bill
your Purchasing Card each month and give them the new number.
6.8 Cancellation of Purchasing Card
All Card cancellation requests should be emailed to [e-mail]. Once
received, the Corporate Card Administrator will request cancellation from the
Company-approved card provider.
Cards will be automatically suspended/deactivated for employees who are on leave of absence
(LOA). When the employee returns from LOA, they or their manager may request that the card
be reactivated by emailing [e-mail].
Quarterly reviews will be performed by the Corporate Program Manager to ensure only active
associates are current Cardholders. Any terminated associate's account will be immediately
closed. Associates who are considered inactive will have their accounts set to a suspense status.
Annual reviews will be performed by the Corporate Program Manager for limit adjustments and
frequency of use. Limits may be adjusted down based on purchase history and cards that are
unused for 12 months may be subject to cancellation.
6.9 Cancellation of Purchasing Card Program Privileges
The Corporate Program Manager is authorized to close an account for the following reasons:
• A Cardholder's employment is terminated
• A Cardholder transfers to a new position which does not require a Purchasing Card
• The Purchasing Card is used for personal or unauthorized purposes
• The Purchasing Card is used to purchase any substance, material, or service, which
violates an internal policy or external law or regulation to which VNA must adhere
• The Cardholder allows the card to be used by another individual
• The Cardholder splits a purchase to circumvent the purchase credit limit of the
Purchasing Card unless in an emergency situation and justification is provided and
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SUBJECT: PURCHASING CARD (P-CARD) PROGRAM
approved by VNA Chief Procurement Officer. Justification must be included within the
completed expense report.
• The Cardholder uses another Cardholder's card
• The Cardholder fails to provide receipts for all transactions
• The Cardholder fails to submit expense reports on time or forward statements each
month to Accounts Payable
• The Cardholder fails to provide, when requested, information about any specific
purchase
• The Cardholder accepts a cash refund in lieu of credit to the Purchasing Card account
• The Cardholder does not adhere to this procedure
• For any other reason the Company deems appropriate
The Manager/Supervisor shall be held accountable for ensuring the employee uses the
Purchasing Card in compliance with this procedure. Depending on the severity of the violation
mentioned above if an employee is making purchases for which the Purchasing Card is not
intended, such as any prohibited purchases listed in Appendix A or fails to provide receipts or
statements,the following actions may be taken:
First Offense: Cardholder and Cardholder's Manager will be notified of the infraction. The
Cardholder will be advised to "cease and desist" using the Purchasing Card for purchases
that fall outside of this policy. The Cardholder will also be advised of Purchasing Card
cancellation if further violations occur and appropriate disciplinary action will be taken.
Second Offense: permanent cancellation of the Purchasing Card will occur and appropriate
disciplinary action will be taken.
If fraud is detected,the following steps will be taken:
• Immediate cancellation of the T&E corporate card.
• Removal of the cardholder's buying authority.
• Possible termination of employment.
• Possible criminal charges.
• VNA will pursue all legal means necessary to seek reimbursement of fraudulent
charges.
7.0 RECORDS
Documents should be retained by the appropriate functional area in conjunction with the applicable
records retention policy. All receipts should be retained in the Expense Reporting System of Record.
8.0 COMMUNICATION METHODOLOGY
Employee Group Affected: Communication Method:
All VNA Employees Email and/or Company Intranet Posting
Page 8 of 11 Controlled document. Uncontrolled copies may not be up-to-date. Information contained herein is
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SUBJECT: PURCHASING CARD (P-CARD) PROGRAM
9.0 COMPANY RIGHTS
The Company reserves the right to amend or rescind, in whole or in part, this policy at any time and
without notice. This policy does not constitute a contract of employment or a promise of benefits or
continued employment.
10.0 REVIEW AND APPROVAL
Reviewed by: ShirleyTa
Title: Purchasing Agent
Date: 4/18/22
Reviewed by: Cindy Solomon
Title: Director, Procurement Operations
Date: 4/18/22
Approved by: Courtney Wright
Title: Chief Procurement Officer
Date: 4/18/22
11.0 CHANGE HISTORY
Revision No. Summary of changes Issue Date Effective Date
1.0 Initial issuance 28 Aug 2015 4 Sep 2015
1.1 Revision for clarification of automobile 22 Sep 2015 22 Sep 2015
maintenance (Section 6.2 &Appendix A)
1.2 Revision for change in expense report filing 6 Dec 2018 6 Dec 2018
deadline from the 10th of the subsequent
month to 10 days following the statement
cut-off(Section 7.5)
2.0 Changed from policy to procedure and 18 April 2022 1 May 2022
updated to reflect current practices
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SUBJECT: PURCHASING CARD (P-CARD) PROGRAM
Appendix A: This is an illustrative list not exhaustive. If there is any question as to whether a
transaction is allowable, the Cardholder should contact the Corporate Program Manager in advance of
the purchase.
Allowable P-Card Transactions:
• Copier Leases
• Dues (professional organization)
• Emergency Purchases
• Fuel (bulk on-site stored fuel including diesel,gasoline or fuel oil)
• Incidental Purchases
• Lab Analysis Testing
• Meals and Entertainment—On-site only
• Vehicles not enrolled in 3rd party fleet maintenance programs
• Office Supplies
• One-time, non-strategic purchases with vendors that are not established in
Coupa/Ariba or SAP S/4HANA
• Physical Exams/Drug and Alcohol Testing
• Non-recurring purchases under$2,500.00
• Rx Safety Glasses
• Safety Shoes
• Shipping(FedEx, UPS, DHL)
• Trade Show Fees
• Uniform (rental and purchase)
• Utilities (electricity, natural gas, internet services,trash service, landline phones)
Prohibited P-Card Transactions:
• Alcoholic Beverages
• Automotive Purchases for Leased or Veolia Owned Vehicles enrolled in 3rd party fleet
maintenance programs
• Capital Purchases (unless pre-approved by Finance)
• Cash Advances/Reimbursements
• Cell phone &tablet accessories
• Cell phone,tablet, data card and associated monthly service fees
• Client-Related Expenses not in alignment with the VNA Gifts and Entertainment Policy
CP 103
• Computer Hardware and Software
• Contributions and sponsorships
• Electronic Payment Methods - eBay, PayPal, etc. (unless pre-approved by Corporate Program
Manager)
• Employee Gifts not in alignment with the VNA Gifts and Entertainment Policy(CP 103)
• Employee Relocation Expenses
• Gift Cards and Certificates
• Intellectual services and consulting purchases
• Meals and Entertainment—Off-site
Page 10 of 11 Controlled document. Uncontrolled copies may not be up-to-date. Information contained herein is
Company confidential and for internal use only. Issued by Veolia North America.
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SUBJECT: PURCHASING CARD (P-CARD) PROGRAM
• Sub-contracting services purchases (non-emergency)
• Personal Purchases
• Property Rental Payments
• Travel and Entertainment(use T&E card instead -see PC 101)
• Wholesale Club Memberships (e.g. Costco&Sam's Club)
• Workers Compensation Claims
Page 11 of 11 Controlled document. Uncontrolled copies may not be up-to-date. Information contained herein is
Company confidential and for internal use only. Issued by Veolia North America.
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