Managing GSA SmartPay® Purchase Card Use

Attachment 1 : Sample Annual Review Checklist (continued)
Compliant
Specific Review Criteria Yes No N/A
B. Documentation Requirements
1. All purchases reviewed are supported by:
a. A valid written authorization that describes what is to
be purchased and signed by someone with authorized
requisitioning authority (i.e., procurement request); and
b. Budget Office approval.
o o o
o o o
2. The cardholder‘s monthly statement of account is supported
by the following documentation:
a. Each transaction is supported by a purchase card receipt
and/or cash register tape. If these are not available, a
statement indicating why a receipt and/or cash register
tape are not available (e.g., telephone orders).
b. Proof of delivery or completion of performance.
c. A description is on the statement for each line item
delivered.
d. The appropriate accounting, budget or project code is
shown on the statement for each transaction. (Spot check
budget and accounting codes to verify they are accurate.)
e. Disputed purchases are annotated on the statement and a
copy of the Cardholder Dispute Form is attached.
f. Credit vouchers are attached to the statement if
applicable.
g. Statement is signed and dated by cardholder and AO.
o o o
o o o
o o o
o o o
o o o
o o o
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40 www.gsa.gov/gsasmartpay