These resources help state agencies fulfill purchase card requirements as they relate to proper internal control procedures and disbursements of electronic funds in the State Administrative & Accounting Manual (SAAM).

Agencies must develop internal policies and procedures in line with the purchase card policies and procedures set by DES.  An agency’s internal policy should include requirements set in the DES Policies and Procedures, internal control requirements in line with SAAM Chapter 20 [PDF], and disbursements of electronic funds in line with SAAM Chapter 40 [PDF].

Purchases made with a purchase card are to be procured within the same statutes, rules, policies, and procedures as purchases by any other means of payment. 

DES Resources

• State purchasing and travel card program
• Statewide Purchase Card Policy (in development)

Best practices

• GFOA Best Practices: Purchasing Card Program  (GFOA, Feb 2011)
• The State Travel Card: Uses, Policies, and Best Practices (AGA, June 2007)
• The State Purchase Card: Uses, Policies, and Best Practices (AGA, Feb. 2007)

Internal control

• Internal control fact sheet [PDF]
• Purchase card case study - internal control basics [PDF]