Departments may participate in the WSU Purchasing Card Program, which provides the convenience of credit card purchasing for departmental-level purchases. The University has established a contract with an issuing bank to provide purchasing cards for such purchases.
Purchasing Services issues cards to individuals who are approved for card use by the department chair or equivalent administrator.
This section provides basic information needed for participating in the WSU Purchasing Card Program, including information regarding:
- Program participants and responsibilities (see below);
- Training for program participants (see below);
- Restrictions (see below);
- Obtaining purchasing cards (see below);
- Using purchasing cards (see below);
- Logging, reviewing, and approving purchases (see below);
- Receiving materials and reporting discrepancies (see below);
- Reconciling charges (see below);
- Maintaining cards, including lost, stolen, or misplaced cards (see below);
- Violating policy (see below);
- Card changes, cancellation, or expiration (see below);
- Transaction review and audit (see below).
For further information or questions, contact the purchasing card program administrator or the purchasing card program coordinator at Purchasing Services; telephone 509-335-3541.
Purchasing Services administers the purchasing card program. The Purchasing Card Helpdesk e-mail address is:
Users may contact the purchasing card program administrator and/or coordinator by telephone to 509-335-3541.
Accounts Payable coordinates transaction review activities and processes payments to the issuing bank.
The issuing bank provides purchasing cards to WSU and an online software tool for the management of purchasing card transactions by University personnel.
The approving official has supervisory or managerial responsibility for accounting functions in a department or college.
He or she reviews and approves reconciliation of purchasing card transactions and signs and dates a transaction report on a monthly basis.
The approving official must have expenditure authority for each budget recorded on the monthly transaction report. See 70.02.
NOTE: The approving official cannot be a cardholder or card reconciler of purchasing cards for which he or she is approving official.
Approving Official Responsibilities
The approving official is responsible for the following:
- Adhering to WSU policies and procedures governing purchasing cards, as published in the Business Policies and Procedures Manual (BPPM) (70.08).
- Providing direction for departmental purchasing card use.
- Receiving e-mail notifications as charges post to cardholder accounts. The approving official may appoint an alternate recipient for e-mail notifications.
- Reviewing the monthly bank statement, monthly transaction report, and supporting itemized documentation to verify the appropriateness and proper documentation of each purchasing card transaction.
- Signing and dating the monthly transaction report after completing the monthly review to provide signature of expenditure authority. See 70.02.
- Ensuring that the bank statement and supporting itemized documentation are attached to the monthly transaction log and retained as a complete record set.
- Ensuring that the department retains all purchasing card records for six years after the end of the fiscal year in which the transactions were made. (See 90.01 for more information regarding records retention requirements.)
- Knowing the physical location of purchasing card records which the department is maintaining for the required retention period.
- Notifying Purchasing Services if a cardholder leaves department employment or if the cardholder's duties change and no longer involve purchasing card transactions. In such circumstances, the card must be cancelled and destroyed. See below and 60.74.
- Ensuring that an authorized departmental employee reconciles the purchasing card transactions with the Account Balances/Detail Application (BALANCES) or the hard copy Budget Statement each month. See 30.07 and 85.33.
- Taking appropriate action in response to cardholder or card reconciler violations. See below.
The card reconciler performs the first level of transaction review.
NOTE: If the card reconciler is out of the department for an extended period of time, the approving official may appoint a substitute card reconciler. The approving official is responsible for ensuring that the substitute reconciler understands the card reconciler responsibilities below. See below regarding training resources.
Card Reconciler Responsibilities
The card reconciler is responsible for:
- Adhering to WSU policies and procedures governing purchasing cards, as published in the Business Policies and Procedures Manual (BPPM) (70.08).
- Protecting the security of card information;
- Receiving e-mail notifications from the bank of transactions which are pending approval;
- Reviewing and approving purchasing card transactions online (see below);
- Monitoring and documenting card activity monthly;
- Reconciling transactions monthly (see below).
The cardholder is the individual responsible for card use.
The cardholder acts as a purchasing agent of the University when using the purchasing card. The cardholder is accountable for any policy violation associated with the use of his or her card account.
NOTE: The cardholder may also be the card reconciler for the assigned account.
The cardholder is responsible for:
- Adhering to WSU policies and procedures governing purchasing cards, as published in the Business Policies and Procedures Manual (BPPM) (70.08).
- Protecting the security of the card and account number.
- Instructing delegated users regarding appropriate use of cards.
- Providing delegated users with documentation to authorize use of the card. See below.
Delegated User Responsibilities
A delegated user is authorized by the cardholder to use the purchasing card for an individual transaction. The delegated user is responsible for:
- Receiving instruction from the cardholder regarding use of the purchasing card.
- Using the purchasing card in accordance with the procedures in 70.08.
- Safeguarding the security of the card during possession of the card and the security of the account number at all times.
- Reporting a lost or stolen card immediately to the cardholder.
Advisory guidelines and self-assessment tools for cardholders, card reconcilers, and approving officials are available at the Purchasing Services Purchasing Card website, at:
Purchasing Services provides training on the following topics to cardholders, card reconcilers, delegated users, and approving officials:
- Appropriate use of purchasing cards, including restrictions and compliance requirements;
- Documentation requirements; and
- Use of the online transaction reconciliation system provided by the issuing bank.
For more information and to register for purchasing card training, see the Employees--Training and Development section of the Human Resource Services website, at:
Users of purchasing cards are subject to the following restrictions:
The total cost of a single purchase may not exceed the maximum single transaction limit of $3500.
Users of purchasing cards may not circumvent the maximum single transaction limit of $3500 by splitting orders into multiple transactions from the same vendor.
Monthly Credit Limit
Each purchasing card account has a monthly credit limit. The approving official assigns a monthly credit limit when completing the Purchasing Card Application. See the form on 70.08.18-19.
The approving official may request an increase or decrease to the monthly credit limit assigned to an existing card by submitting a Purchasing Card Change Request (see 70.08.23-24) to Purchasing Services or by sending an e-mail message to the Purchasing Card Administrator at:
Principal investigators (PIs) are responsible for purchasing goods and services which are allowable under the terms of applicable grants or contracts. Cardholders are responsible for obtaining authorization from PIs before making purchases on accounts supported by grants or contracts.
University personnel are not to authorize payment with purchasing cards for any of the following:
- Air conditioners (see 70.10)
- Alcoholic beverages
- Cash advances
- Employee moving expenses
- Furnishings which must be purchased through Facilities Services, Operations, in accordance with 70.01, 70.10, and 80.45, i.e.,
Carpeting and floor coverings
Furniture (except free-standing furniture requiring minimal assembly)
- Contract payments, including leases, rentals (except short-term, small equipment rentals)
- Controlled substances
- Food and meals (light refreshments are allowable; see 70.31 and below)
- Gifts (unless the purchases are charged to discretionary funding, e.g., 17A funds, and allowed under 17A policy; see 70.33)
- Payments to individuals, employees, students
- Personal purchases
- Prepaid cellular telephones, additional minutes for prepaid cellular telephones, prepaid calling cards, telephone calls, payments for employee-owned cellular telephone accounts
(NOTE: Payments for University-owned cellular telephone accounts are allowable; see 85.45.)
- Purchases involving equipment trade-ins (See 70.12.)
- Purchases to be funded by registered student organization (RSO) accounts, e.g., student club and organization expenses (See 70.18 for purchasing procedures.)
- Purchases from WSU departments (Use Interdepartmental Requisition and Invoice (IRI); see 70.05.)
- Radioactive materials
- Tax-exempt research equipment (See 70.42.)
- Transactions split to circumvent the purchasing card single transaction limit of $3500
- Travel and travel-related expenses, e.g., transportation, lodging, hotel reservations, meals
(NOTE: Conference registration fees and University business-related photocopying and facsimile services for employees in travel status are allowable; see 95.05 and 80.05.)
- Vehicles and vessels with titles
- Weapons and ammunition
Purchasing Services may grant an exception to a cardholder to allow a purchasing card purchase prohibited on the list above. NOTE: Exceptions may not be granted for purchases which are prohibited by state regulations. (SAAM 45.10.50)
Advisory guidelines for requesting exceptions to prohibited purchases are available from the Purchasing Services Purchasing Card website at:
OBTAINING A PURCHASING CARD
Obtaining a purchasing card requires:
The department completes a Purchasing Card Application for each card requested.
To obtain an application, complete and/or print the form master on 70.08.18-19. The application must be signed by:
- Card reconciler;
- Approving official; and
- Department chair or equivalent administrator.
When completing the pplication form, the requesting department provides the following cardholder and department information:
- A default budget/project number for the account which supports most purchasing card transactions;
- A default object/subobject code for the most commonly-used expenditure type;
- Monthly credit limit; and
- Names of department cardholder, card reconciler, and approving official. NOTE: The WSU purchasing card is issued in the name of the cardholder. This practice assures greater accountability and a high level of fraud protection.
The department completes both pages of the application, which includes a roles and responsibilities agreement.
Roles and Responsibilities Agreement
The cardholder, card reconciler, and approving official must read and indicate agreement with the roles and responsibilities listed on the second page of the application. (See also above.) Complete and/or print the form master page 70.08.18-19 to obtain copies of the application and agreement.
New Reconciler or Approving Official
When a new card reconciler or approving official is assigned to the purchasing card account, the department submits a new roles and responsibilities agreement with a Purchasing Card Change Request to Purchasing Services. Complete and/or print the form master page 70.08.23-24 to obtain copies of the change request and agreement.
Upon receiving the annual reminder e-mail message from Purchasing Services, the cardholder, card reconciler, and approving official must sign and submit a Roles and Responsibilities Agreement for Purchasing Card Annual Renewal. Complete and/or print the form master page 70.08.21 to obtain copies of the annual renewal agreement.
The cardholder must attend or receive training prior to receiving a purchasing card. See above.
Purchasing Cardholder Agreement
A new cardholder signs the Purchasing Cardholder Agreement after attending training and prior to taking possession of the card. See the form master on 70.08.20 to view the agreement terms and conditions.
USING THE CARD
A cardholder is accountable for purchases made.
The card is to be used only for the purchase of allowable goods and services. The cardholder must observe the single transaction limit and monthly credit limit assigned to the purchasing card account.
The card is to be used for official University business only. Personal purchases violate the terms of the cardholder agreement. See other "Restrictions" above.
Place the Order
Give the purchasing card or purchasing card number to the vendor when the order is placed. Inform the vendor that the purchase is for Washington State University and request that the vendor include applicable discounts.
If a transaction is declined, the cardholder may contact the card reconciler or the program administrator in Purchasing Services for assistance. The cardholder may also contact the purchasing card issuing bank's customer service department to determine the reason the card was declined. The customer service telephone number is located on the back of the purchasing card.
Provide the vendor with the following billing address for all purchasing card transactions:
Washington State University
P.O. Box 641020
Pullman, WA 99164-1020
Encourage the vendor to ship the material in accordance with University shipping procedures and discount contracts. See 80.28.
Provide a complete shipping address, including name, department, building, and room number. Use the street location of the campus central receiving department, if available.
To WSU Pullman
For orders shipped or mailed to a WSU Pullman department, instruct the vendor to include a departmental attention name, the name of the department, and the location of the department. See the label template below for WSU Pullman:
Label (To WSU Pullman)
(Name of Recipient)/(Room Number, Building)
100 DAIRY ROAD
PULLMAN, WA 99164-1120
When departmental delivery information is not on the shipping label, Central Receiving attempts to determine the identity of the recipient. If the identity is not determined, Central Receiving may return the package to the vendor.
Each purchase must be supported by itemized documentation of purchase, e.g., receipt, invoice, packing slip from the vendor, or web/e-mail confirmation. (Itemized documentation is to be original.)
The itemized documentation of purchase must include each of the following:
- Vendor's name,
- Unit prices,
- Itemized description of items purchased,
- Total amount of purchase, and
- Date of purchase.
If the receipt includes the total purchase amount only, attach a detailed packing slip or detailed invoice to the receipt.
NOTE: Instruct the vendor to send the itemized documentation of purchase directly to the department and not to Accounts Payable.
If unable to obtain a receipt or invoice from the vendor, the cardholder must complete and sign a Missing Documentation Affidavit (Purchasing Card Transactions). The approving official must also sign the affidavit.
Complete and/or print the form master on 70.08.27 to obtain copies of the affidavit.
Attach the signed affidavit to the monthly statement and the monthly transaction log sheet (see below) as the documentation for the purchase.
Temporary Card Assignment or Delegated Use
The cardholder may allow another departmental employee to use the purchasing card for an individual transaction by completing the following steps:
- Training the delegate in the appropriate use of the purchasing card, including all delegated user responsibilities above.
NOTE: Purchasing Services encourages employees who are expected to be frequent purchasing card delegates to attend complete purchasing card training for cardholders and card reconcilers (see "Training" above).
- Completing a Purchasing Card Temporary Delegation form prior to each delegated purchase. See the form master on 70.08.25. Both the cardholder and the delegate must sign the delegation form.
The delegate presents the signed delegation form to the vendor at the time of purchase. The cardholder retains a copy of the signed delegation form with the itemized documentation of the transaction. NOTE: This step is not required for online, telephone, or fax transactions.
- Recording the checkout and return of the purchasing card on the Purchasing Card Checkout Log Sheet. Print the form master on 70.08.26 to obtain copies of the check-out sheet.
Either the cardholder or card reconciler keeps the checkout log for each card and records the following information:
The date and time of card checkout,
The merchant name,
The name of the delegate,
The card number, and
The date and time of card return.
- At time of return, obtaining the supporting documentation from the delegate for the purchase, including merchant name, date of transaction, unit prices, and item descriptions.
RECORDING AND REVIEWING PURCHASES
Create Record of Purchases
The card reconciler must make a record of each transaction by one of the following two methods:
- To create a PCard Reconciliation Report, use the issuing bank's online software tool. (Purchasing Services recommends that card reconcilers use this method.) For instructions, see the Appendix on 70.08.28-31.
The card reconciler may print the PCard Reconciliation Report at intervals throughout the month, if desired. However, the official record is the final complete report of the month's activity.
- Complete a Departmental Monthly Log Sheet (PDF version). To obtain copies, complete and/or print the master form on 70.08.22.
Each month, attach the bank statement and supporting itemized documentation to the monthly PCard Reconciliation Report or Departmental Monthly Log Sheet for retention as a complete record set.
The department must retain all purchasing card records for six years after the end of the fiscal year in which the transactions were made. (See 90.01 for more information regarding records retention requirements.)
Transactions usually appear online on the issuing bank's website within 24-72 hours after the charge is transacted by the vendor.
The issuing bank notifies the card reconciler and approving official by e-mail of each charge as it posts to the purchasing card account. The card reconciler then promptly:
- Locates the itemized documentation for the charge.
- Verifies that the charge is authorized.
- Determines whether or not the merchandise has been received.
- Enters budget/project coding, object/subobject, tax amount, shipping amount, description, and transaction notes in the online reconciliation system provided by the bank.
- Marks the transaction as Reviewed in the online reconciliation system if the merchandise is received, in order to authorize Accounts Payable to expense the charge; OR
Saves the transaction detail information entered into the online reconciliation system; and
Marks the transaction as Reviewed at a later time, after receipt of merchandise is confirmed.
- Completes the transaction's entry on the Departmental Monthly Log Sheet if not using the PCard Reconciliation Report.
The card reconciler is to code light refreshment purchases to accounts that allow food purchases. If using 17A funds, provide the purpose of the event and a list of the attendees under Transaction Notes. If using funds other than 17A, indicate under Transaction Notes that a Request to Serve Food form is on file. See 70.33 and 70.31.
The card reconciler is to code as object 03 those equipment items costing less than $5000 each using the object/subobject dropdown screen. EXCEPTION: The card reconciler uses object 16 and subobject AB for laptop computers costing less than $5000.
The card reconciler uses the split coding function if the transaction is allocated to more than one budget or requires more than one object code.
See 20.50 for inventory procedures.
When reviewing a transaction, the card reconciler determines whether or not tax has been charged. If any tax is specified on the vendor's itemized documentation of purchase, the card reconciler enters the tax amount online. If the purchase is tax exempt, the card reconciler marks the "Tax Exempt" box and adds an explanation. NOTE: Do not delete data in the tax location field, even if the expenditure is tax exempt.
The card reconciler may enter the shipping cost, if it appears on the itemized documentation.
After the card reconciler marks the charge as Reviewed, Accounts Payable downloads the transaction, then reviews and expenses the purchase. NOTE: The transaction amount (indicated in the bank's online application) may not match the amount expensed (indicated in the online AIS BALANCES application). The difference is the compensating tax (sales tax) amount applicable to the transaction, but not charged by the vendor. Compensating tax rates are destination-based. Rates vary depending on the delivery or pickup location.
The Payment Reference Number for the charge as listed in BALANCES is the prefix "U" followed by the Trans ID (transaction ID) as indicated in the bank's online application.
Charges Not Reviewed
On the fifth business day of each month, the card reconciler is expected to have reviewed all of the previous month's charges or to have provided transaction notes explaining any delay in online review. NOTE: Accounts Payable may contact cardholders regarding charges that are not reviewed in a timely manner.
Receipt of Shipment
The cardholder is responsible for verifying receipt of the shipment and determining whether the vendor accurately filled the order. See below for information regarding disputes/discrepancies. See 70.14 for information regarding damaged shipments and returning merchandise.
The card reconciler is responsible for interacting with the vendor and the purchasing card issuing bank to resolve disputes and discrepancies between the statement and departmental records. The cardholder or card reconciler must communicate with the issuing bank regarding a dispute within 60 days of the end of the billing statement period in which the transaction first appeared.
Disputed items are noted in the online software tool and entered onto the monthly transaction log and remain pending until processed by the issuing bank. Transactions reported as fraud are credited by the issuing bank when the problem is resolved.
When an unidentifiable charge appears on a purchasing card account, the cardholder or card reconciler must:
- Contact the vendor by telephone.
- Request information regarding the charge.
- If the charge is valid, request an itemized receipt by e-mail or fax.
- If the charge cannot be identified, contact the issuing bank to report fraud. The bank's customer service telephone number is located on the back of the purchasing card and on the bank statement.
The cardholder or card reconciler notifies Purchasing Services if the issuing bank closes the account because of a fraudulent charge. The issuing bank issues a new account number to the cardholder.
If goods are to be returned, the cardholder:
- Contacts the campus central receiving department for pickup (see 70.14);
- Secures the appropriate credit from the vendor when the goods are returned; and
- Retains return documentation with the PCard Reconciliation Report or Departmental Monthly Log Sheet on which the credit transaction is logged.
The issuing bank prepares a monthly statement of expenditures for each card. The responsible card reconciler:
- Verifies that the transaction invoices match the transactions listed on the PCard Reconciliation Report; OR
Verifies that the statement transactions match those listed on the Departmental Monthly Log Sheet.
If a discrepancy is found between a transaction as listed on the statement and on the PCard Reconciliation Report, the card reconciler is to notify the purchasing card administrator.
- Promptly investigates discrepancies, noting action taken in the online transaction notes. The card reconciler works with the vendor and/or issuing bank to resolve problems. See "Disputes/Discrepancies" above.
- Attaches the itemized documentation for each transaction and the monthly statement to the PCard Reconciliation Report or Departmental Monthly Log Sheet.
- Submits the PCard Reconciliation Report or Departmental Monthly Log Sheet, the monthly statement, and itemized documentation to the approving official. See "Approval" below.
- Files the approved monthly statement, PCard Reconciliation Report or Departmental Monthly Log Sheet, and itemized documentation. See "Records Retention" below.
After the card reconciler completes the reconciliation, he or she routes the Departmental Monthly Log Sheet or monthly PCard Reconciliation Report, the monthly statement, and receipts to the department's approving official.
If the reconciliation is correct and the purchases are appropriate and allowable, the approving official reviews the reconciliation. He or she signs the monthly PCard Reconciliation Report or Departmental Monthly Log Sheet.
If the approving official does not have expenditure authority for all listed accounts, additional applicable expenditure authority signatures must be obtained.
Reconciling Charges in BALANCES
The authorized departmental employee is responsible for reconciling the monthly statement against the online Account Balances/Detail Application (also referred to as BALANCES) or the hard-copy Budget Statement. See 30.06, 30.07, and 85.33.
The department must retain the itemized transaction documentation with the monthly PCard Reconciliation Report or the Departmental Monthly Log Sheet, and the monthly statement. These documents are the University's official record of the transactions and are to be retained together and complete in the department for six years after the end of the current fiscal year. See 90.01 for retention procedures and schedules.
NOTE: Failure to properly retain all documentation is a policy violation subject to one or more of the consequences listed below.
The department is responsible for keeping cards in a locked drawer or security box when not in use.
Lost, Stolen, Misplaced
In order to prevent fraudulent use and loss to the University should the card be lost, stolen, or misplaced, the cardholder or department must complete all of the following:
- Immediately report lost, stolen, or misplaced cards to the issuing bank's 24-hour customer service department. The customer service telephone number is located on the bank statement.
- Immediately after contacting the issuing bank, report lost, stolen, or misplaced cards to Purchasing Services; telephone 335-3541.
- Notify the approving official of the purchasing card account.
The card reconciler monitors charges from the missing card using the online transaction reconciliation system provided by the issuing bank. The cardholder identifies any unauthorized charges and certifies that the charges are fraudulent.
The following actions violate University policy.
- Purchasing prohibited items with the card or making purchases from prohibited classes of vendors. (See list above.)
- Purchasing items for personal use.
- Failure to review purchases online timely, as required.
- Failure to maintain complete documentation, including statements, logs, and itemized documentation of purchase for the required retention period.
- Failure to safeguard and properly monitor the locations of purchasing cards.
- Failure of the card reconciler to reconcile the monthly statement by the end of the month following receipt of the monthly statement.
- Failure of the approving official to review and approve the monthly PCard Reconciliation Report or Departmental Monthly Log Sheet by the end of the month following receipt of the monthly statement.
The University may take any or all of the following actions for violations of University purchasing card policies:
- Accounts Payable or Purchasing Services may issue a written warning to the cardholder, card reconciler, or approving official.
- Accounts Payable or Purchasing Services may issue copies of written warnings to the responsible department chair or to the Office of Internal Audit.
- Purchasing Services may suspend or cancel the card;
- Purchasing Services may require that the cardholder receive additional training before a card is reinstated or reissued.
- Purchasing Services or the responsible department may report the violation to the appropriate vice president and/or the Office of Internal Audit.
- The University may take disciplinary action against the employee. See 60.50.
- The University may pursue employee termination or criminal prosecution. Additionally, the University may take appropriate recovery actions permitted by law.
REQUESTING CHANGES TO CARD ACCOUNTS
The approving official may request changes to a purchasing card account by submitting a Purchasing Card Change Request or e-mail message to Purchasing Services. The form is available at 70.08.23-24. Process the following changes with the Purchasing Card Change Request:
- Changing card reconciler or approving official.
- Cancelling or temporarily suspending card.
- Increasing number of daily transactions or monthly limits.
- Changing cardholder's last name.
- Changing e-mail notifications or statement mailing address.
- Changing the default object/subobject or account.
The cardholder or approving official must cancel the purchasing card when:
- Cardholder leaves the University (see also 60.74);
- Cardholder transfers to another department (see also 60.74); or
- Cardholder's job responsibilities change and no longer require the use of the purchasing card.
To cancel a purchasing card, the cardholder or approving official must submit a written request to Purchasing Services. The written request may be submitted by memorandum or by using the Purchasing Card Change Request form on 70.08.23-24.
The program administrator may also cancel a purchasing card as a consequence of policy violations or other misuse of a purchasing card by the cardholder.
Purchasing Services notifies the department when the account/card has been cancelled. The department is responsible for collecting and destroying the cancelled card.
When a purchasing card reaches the expiration date, the issuing bank automatically reissues a card with a new expiration date. The bank sends the card to Purchasing Services. Purchasing Services receives the reissued card and notifies the cardholder that the card is ready for pickup. NOTE: The expiration date is the last day of the month indicated as Good Thru on the card.
The cardholder is responsible for destroying the expired card.
All transaction records are subject to review by University personnel and auditors, including:
- The departmental approving official;
- Accounts Payable personnel;
- Purchasing Services personnel;
- Staff of the Office of Internal Audit;
- State of Washington Auditors;
- Other auditors, e.g., federal auditors.
See the PDF forms and appendix:
70.08.18-19: Purchasing Card Application
70.08.20: Purchasing Cardholder Agreement
70.08.21: Roles and Responsibilities Agreement (P-Card Annual Renewal)
70.08.22: Departmental Monthly Log Sheet
70.08.23-24: Purchasing Card Change Request
70.08.25: Purchasing Card Temporary Delegation
70.08.26: Purchasing Card Checkout Log Sheet
70.08.27: Missing Document Affidavit (P-Card Transaction)
Complete and/or print as needed
See the PDF appendix:
70.08.28-31: Appendix: Purchasing Card Reconciliation Report Instructions
Print as needed