OREGON ACCOUNTING MANUAL
State Controller’s Division
SPOTS Card Program
APPROVED: Joy Sebastian, Acting State Controller
June 30, 2012
Signature on file at SCD
This policy outlines the minimum standards for processing purchasing transactions using the Small Purchase Order Transaction System (SPOTS) card.
ORS Chapter 291
ORS Chapter 293
This policy applies to all Executive Branch agencies that participate in the SPOTS card program. Agencies in other branches of government and separate constitutional agencies may participate in the SPOTS card program if they adopt rules and policies substantially similar to the guidelines in this policy. This policy does not apply to state government’s corporate travel card. Two entities of the Department of Administrative Services (DAS) have responsibility for the SPOTS card program: the State Controller’s Division (SCD) and State Procurement Office (SPO). SCD will issue overall policy guidance, coordinate with participating agencies and the card provider, and assist agencies in establishing their SPOTS card programs. SPO will negotiate, prepare, and sign the Master Agreement with the contracted bank (Bank).
The SPOTS card is a state-sponsored credit card that agencies may use to procure goods and services. The SPOTS card program saves the state time and money because the Bank and merchants process most of the paperwork. This reduces the need for agencies to issue purchase orders or to rely on petty cash funds.
The SPOTS card program and the travel card program are “no card fee” programs that the Bank combines for rebate purposes. An annual rebate is calculated by pooling all transactions from the Oregon University System, participating counties, cities, districts, and state agencies. Consistent with OAM 10.40.00 PO.102 an agency head may delegate expenditure decision authority to subordinates in writing. This authority extends to the SPOTS Approving Officer functions.
Stored Value Cards are cards from specific vendors that allow the purchase of the value of the cards for good or services from the vendor. Although the card
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may be labeled a “gift” card, it is not considered a “gift card” unless the purpose of the card is a gift.
A transaction is a single purchase or adjustment to a purchase. An interface is a process that downloads SPOTS card activity from the Bank’s online system and allows an agency to code and upload transactions directly to the Statewide Financial Management Application (SFMA) or agency subsystems. POLICY:
Purchasing Requirements. Agencies that use the SPOTS card to pay for goods and services must follow the public contracting code
http://oregon.gov/DAS/EGS/PS/Pages/ors279-menu.aspx The code includes the following topics:
a. The state may require a purchase order to purchase some items whether or not a price agreement exists. The terms and conditions of the price agreement take priority. In addition, agencies must show that they notified the Oregon Procurement Information Network (ORPIN) and received at least three competitive bids for purchases of more than $5,000. (Using a price agreement replaces the need to obtain three competitive bids because vendor price agreements result from a competitive process.) b. According to ORS 279B.065 (2), cardholders cannot fragment or separate purchases to get around solicitation requirements. A transaction may look fragmented because an agency paid with two or more cards to aid with cost distribution for accounting and budget purposes. Multiple purchases to the same vendor on the same day may also look like fragmentation. Document events that may look like fragmentation, to show justifiable business purposes.
c. Agencies may use the SPOTS card to make certain purchases on state...