Purchasing Card

The Purchasing Card (P-Card) is a credit card that authorized employees may use to buy business-related goods and limited services that are not travel related. Each transaction must be under $2,500. Every P-Card transaction must have a legitimate business purpose. It must also comply with the P-Card Policy and all other University policies. Cardholders must keep itemized receipts for every purchase made on their P-Card. Misuse of the P-Card or any violation of University policy may lead to infractions, corrective action, or suspension of card privileges.

The following items are approved for purchase with the P-Card:

  • Books, subscriptions, memberships
  • Conference registration fees
  • Postage, supplies and materials for meetings/events
  • Promotional Purchases: Columbia-approved Promotional Vendors
  • Food delivered and consumed on campus

If you are uncertain if the P-Card can be used for a purchase, please contact [email protected]. 

Important

  • All P-Card transactions are audited regularly.
  • Any transaction that exceeds your monthly credit limit will be declined.
  • Splitting a purchase into smaller transactions to get around the single-transaction limit is strictly prohibited.
  • Reconcile transactions as soon as possible and no later than the CLS P-Card deadline on the 24th of each month, prior to the P-Card Hard Close
  • The University is exempt from sales tax in some states. If you are charged sales tax on a P-Card purchase that should be tax-exempt, contact the vendor directly and ask for a credit. See Tax Exempt Certificates

Reconciling Transactions

Reconcile transactions as soon as possible by the 24th of each month, before P-Card hard close.  

  1. File the receipt in the Cardholder's P-Card folder on the G: drive.
    • Format: CardholderUNI_BillingCycle_Vendor_$Amount
    • Example: MP203_20260922_BusinessInsider_$80.45
  2. Reconcile in ARC. Log into ARC and go to 
    Main Menu > Purchasing > Procurement Cards > Reconcile > Reconcile Statement. Then:
    • Add standard description in Comments
    • Upload the PDF receipts with the naming format and supporting documents
    • Allocate each transaction to a ChartString and 5-digit account
    • Move reconciled transactions from Staged to Verified; run budget validation on save
  3. Approval. Verified transactions are reviewed by an approver. Promptly address any requested updates or additional information. Approved transactions show under the status "Closed."

Job Aid: Reconciling P-Card Transactions

Follow these steps to guide you through the process:

  1. Confirm the purchase is allowed. Not sure whether the P-Card can be used? Contact Purchasing at Purchasing Team
  2. Make the purchase. If it applies, tell the vendor Columbia is tax-exempt and share Columbia's Tax Exempt Certificates
  3. Get an itemized receipt that shows proof of payment. The cardholder is responsible for getting a valid receipt.
  4. File the receipt in the Cardholder's P-Card folder on the G: drive.
    • Format: CardholderUNI_BillingCycle_Vendor_$Amount
    • Example: MP203_20260922_BusinessInsider_$80.45
  5. Reconcile in ARC. Log into ARC and go to 
    Main Menu > Purchasing > Procurement Cards > Reconcile > Reconcile Statement. Then:
    • Add standard description in Comments
    • Upload the PDF receipts with the naming format and supporting documents
    • Allocate each transaction to a ChartString and 5-digit account
    • Move reconciled transactions from Staged to Verified; run budget validation on save
  6. Approval. Verified transactions are reviewed by an approver. Promptly address any requested updates or additional information. Approved transactions show under the status "Closed."

Reconciling P-Card Transactions (job aid)
Reconciling P-Card Transactions (web-based)

The following is a list of common items that are not approved for purchase using the P-Card. Please refer to the Purchasing Card Policy Appendix for a comprehensive list of restricted items and do NOT purchase any of these items using the P-Card. If you are uncertain if the P-Card can be used for a purchase, please contact the Purchasing Team at [email protected].

  • Personal items
  • Alcoholic Beverages
  • Entertainment (movie tickets, sporting event tickets, etc.)
  • Flowers, greeting cards, candy, fruit baskets
  • Purchases from Edible Arrangements
  • Gifts/prizes/awards of any kind
  • Gift cards and gift certificates of any kind for any reason
  • Purchases using personal PayPal accounts
  • Catering
  • Food Off Campus
  • Online auctions (i.e. eBay, Craigslist)
  • Groupon
  • Cloud Hosting, Cloud Storage and File Sharing services
  • Any promotional items with University Logo or trademark or any branded product not purchased thru an approved Licensed Vendor.

If the P-Card has been lost or stolen, the cardholder must follow these steps immediately:

  1. Notify Card Issuer by calling 1-888-449-2273 
  2. Notify the Business Office (P-Card Administrator) at [email protected] 
  3. Notify Columbia's P-Card Team at [email protected], or the Finance Service Center at 212-854-2122