Office of Administrative Services

Standard Operating Procedure

AS SOP #033

Subject:Fuel Card Standards and Guidelines

Effective Date:March 16, 2015

Policy Statement:

These standards and guidelines are established pursuant to the Official Code of Georgia Annotated (“O.C.G.A.”), Section §45-12-73 (12) (A) and (C). It is the responsibility of all DNR managers to ensure and employees to adhere to these guidelines when using the State Fuel Card. Employees or Approving Officials who knowingly, or through willful neglect, fail to comply with the following may be subject to suspension or termination of card privileges or other disciplinary action, up to and including termination of employment and criminal prosecution.

Definitions:

“Entity”, “Entities”

For the purposes of this doctrine, “Entity”, “Entities” shall specifically include The Department of Natural Resources.

“Operator”, “Card User”, “Driver”

Operator is any employee that is assigned a personal identification number (PIN) and uses a fuel card periodically or routinely.

“Approving Official”

An approving official is the Manager/Supervisor of the Operator.

Program Overview:

Fuel Card Program

The State of Georgia Fuel Card (“the Card”) is a charge card designed to enable authorized DNR employees to make fuel purchases for vehicles and equipment used for Official State Business.

The Fuel Card Program (Program) utilizes a card issued by Wright Express Financial Services Corporation (Bank) pursuant to a contract awarded by DOAS State Purchasing Division (“SPD”). The card is accepted at all retail fuel stations participating in the Wright Express network. All DNR work units are required to use the WEX Online™ system provided by the Bank for card administration.

The Wright Express card is the only fuel card authorized for use by DNR employees. State Purchasing Cards (“P-Cards”) and Travel Cards shall not be used to purchase fuel or repair services for state vehicles unless authorized in advance by the State Cards Program Manager with SPD.

Card Types

The state fuel card program consists of two distinct fuel cards, each with its unique operational purpose to acquire fuel for DNR missions.

  1. The Waterfall primary fuel card is intended for the purchase of fuel for vehicles, which are assets with unique Vehicle Identification Numbers (VINs). Assets assigned a Waterfall Card may include but are not limited to:
  1. Passenger-carrying vehicles (e.g. sedans, vans, SUVs’, trucks, crossovers, dump trucks, stake body trucks, etc.).
  2. Federally owned vehicles,
  3. Temporary loaner or donated vehicles,
  4. Agency motor pool vehicles,
  5. Leased vehicles (leases greater than six months),
  6. Long-term commercial rental vehicles (rentals greater than six months)
  1. Red Card or equipment fuel card is to be used for fuel procurement exceptions where meter tracking is neither practical nor cost-effective. Examples of Red Card use may include:
  1. Emergency fuel procurement by designated employees during natural disasters or other emergencies where health and safety of the public may be otherwise at risk.
  2. Mobile or auxiliary fuel tanks either trailer mounted or affixed to passenger-carrying vehicles without unique identification numbers and ability to track meter readings (i.e. odometers, hours). Note: For audit and control purposes, auxiliary fuel tanks must be tracked on the Red Card Purchase Log to account for usage.
  3. Temporary use to fuel vehicles for damaged or lost Waterfall cards,
  4. Temporary use for short-term commercial rental equipment,
  5. Refill fuel receptacles and small gas cans to service landscape equipment like mowers, weed whackers and similar.
  6. Off-Road Equipment, Boats, etc…

Roles and Responsibilities:

It is important that separation of duties exist within the Program.

The reconciliation process must include knowledgeable and independent review of transaction documentation. For example, to ensure accountability, all Fuel Card transactions and logs must be reviewed and approved by the Operator’s Approving Authority. Accounts Payable must make payment of the monthly billing statement. Each individual involved is expected to take his or her responsibilities seriously and provide consistency and attention to details regarding their role in the internal controls of the Fuel Card Program.

The coordination between the following individuals is critical to the success of the Program. The respective responsibility of each Individual is listed as follows but is not limited to:

  1. Fuel Card Program Administrator – The individual, who manages the Department of Natural Resources Central Purchasing Section, is responsible for the Program:
  1. Program Administration
  2. The Fuel Card Program Administrator designates the Fuel Card Administrator.
  3. Develops the internal policy governing the use of the Fuel Card based on State Fuel Card policies.
  4. Evaluates the quality of the program using reports, computer analysis and audits provided by the Fuel Card Administrator.
  5. Serves as liaison to DOAS State Cards Program Manager and DOAS Office of Fleet Management (OFM) regarding any matter related to the Program.
  6. Notifies OFM and DOAS State Cards Program Manager of any fraudulent activity within the Department’s card program.
  7. Coordinates any exceptions to the State Fuel Card Standards and Guidelines with the State Cards Program Manager or his or her designee and review annually to determine if the exceptions should still be granted and notify State Cards Program Manager of any revocations.
  8. Designates any Program administrative positions as needed and ensures coordination among the positions.
  9. Reviews the internal policies and administration of the Program annually. Review must address:
  10. Adequacy of internal policies and procedures.
  11. Appropriateness of card transaction limits.
  12. Adequacy of review, reconciliation, and payment procedures.
  13. Adequacy of documentation for transactions.
  14. Training – Develop an entity-specific training program for all employees with PINs and Approving Officials.
  1. Fuel Card Administrator – The individual designated by the Fuel Card Program Administrator to administer the Department’s Program:
  2. Serves as liaison to WEX concerning the changing or closing of card accounts and/or PINs.
  3. Provides guidance and assistance to Department employees/operators regarding the Program.
  4. Informs the Fuel Card Program Administrator of any non-compliance activity that arises.
  5. Processes all account changes.
  6. Suspends card accounts of Operators on leave of absence upon notification (for Red Cards).
  7. Implements changes to transaction limits upon request from the Approving Official and gaining the approval of the Fuel Card Program Administrator.
  8. Confirms that all Operators are trained and a signed Fuel Card User Agreement is received in Central Purchasing.
  9. Maintains a central file of each Operator that includes the Fuel Card User Agreements and pertinent information in a locked secured place in Central Purchasing.
  10. Initiates action to immediately cancel assigned red card and/or PIN if circumstances warrant, i.e., transfers, separation of employment, fraud, and/or misuse, etc.
  11. Performs reviews/audits of each fuel card bi-annually.
  12. Conducts bi-annual reviews of PINs and cards that are seldom used and investigates to determine if should be closed.
  1. Agency Fleet Coordinator – The individual designated by the Fuel Card Program Administrator to administer the Department’s fleet services.
  2. Serves as liaison to DOAS OFM to coordinate the request of new vehicle fuel cards and red equipment cards.
  3. Provides assistance to the Fuel Card Administrator in the audit of Waterfall fuel card transactions.
  1. Operator / Fuel Card User – Any responsible DNR employee designated by an Approving Official to be issued a PIN that can be used with any fuel card. All card users are, in effect, purchasing agents for the State of Georgia and DNR. Accordingly, all card users must have a minimum understanding of the State Guidelines and this SOP governing the use of the fuel card. Card users must also be familiar with the provisions of O.C.G.A. §45-10-1 et.seq. regarding State Employee Code of Ethics (Attachment 2).
  2. Successfully completes Fuel Card training prior to receiving a PIN.
  3. Reads, understands and signs Fuel Card User Agreement acknowledging his or her responsibilities prior to receiving a PIN.
  4. Ensures the security of his or her PIN and if applicable Red Card (maintains card in a secure location and protects card account number from unnecessary disclosure). PINs should not be written on the card.
  5. Does not allow others to use his or her PIN.
  6. Use of the PIN serves as an electronic “signature” of the person to whom it is issued.
  7. If a card or PIN is lost, stolen or comprised, notifies Fuel Card Administrator ASAP.
  8. Makes only authorized purchases with the “best value” and follows all applicable policies and procedures. This may include selecting the most competitive fuel provider in situations where multiple providers are within close proximity to one another. Every reasonable effort should be made to select the vendor with the lowest advertised or displayed fuel price. Only regular unleaded gasoline shall be used unless higher octane or “premium” fuel is required by the vehicle operations manual provided by the manufacturer for that vehicle.
  9. Never makes personal purchases for self or others.
  10. Obtains a valid vendor’s receipt for each transaction.
  11. Forwards valid receipts and any relevant documents to Business Office each month. If a receipt has been lost and a duplicate cannot be obtained, use of the Lost Receipt/Invoice Affidavit (Attachment 3) must be completed. Every effort must be made to obtain and retain the receipt at time of purchase. However, an employee can use the affidavit form no more than three times in one fiscal year. Use of the form more than three times in one fiscal year will result in suspension of card privileges.
  12. Must use approved Red Card Transaction Log, if applicable.
  13. In order to assist the state in monitoring its fleet costs, card users shall make every reasonable effort to enter the accurate vehicle odometer or meter reading at the time the fueling transaction takes place with Waterfall Cards to ensure detailed vehicle mileage data is captured in the State’s fleet management information system. For Red Cards, odometer entries will be replaced with the specified codes on the accompanying Red Card transaction Log for monitoring and reporting purposes.
  14. Submits all documentation to Approving Official by internally established deadlines to ensure timely reconciliation of the monthly bill.
  1. Approving Official – All fuel card users must have a designated Approving Official who is not a subordinate or peer. The Approving Official is the most essential element in the fuel card control system. This individual provides a critical checkpoint by reviewing and approving all fuel transactions to ensure the purchase was necessary and in accordance with policies and procedures. The Approving Official must be sufficiently independent and of sufficient rank to approve and question fuel card users regarding their transactions. This individual should also have first-hand knowledge of the vehicles and equipment assigned to card users to ensure the legitimacy of the transactions.
  2. Obtains Fuel Card User training upon assignment of duties of his or her role.
  3. Selects qualified employees to become fuel card users and initiates the request process for PINs and/or Red Equipment Cards.
  4. Reviews his or her fuel card users’ monthly transactions with corresponding logs and receipts/invoices that each transaction was approved, legitimate State business use and made in accordance with all applicable policies and procedures.
  5. Periodic review of logs used to record purchases of fuel for secondary or portable fuel tanks or cans or equipment made on the Red Cards. Comparisons to intake and output related to these purchases should be completed to ensure proper use of the fuel card for equipment.
  6. State Sales and Use Tax was not charged for non-fuel purchases, when permitted.
  7. Transaction logs contain the employee’s original signature.
  8. Sign the transaction logs signifying review and approval for payment. This responsibility cannot be delegated to another person.
  9. All signatures must be original signatures. Signatures made with rubber stamps are prohibited.
  10. Review must be conducted at least monthly.
  11. All documentation must be kept on file and available at all times for auditing purposes. This should also be used to verify charges on the monthly department WEX bill in a timely fashion.
  12. Notifies the Fuel Card Administrator when a card user resigns, transfers, or is terminated from employment (Attachment 8). The PIN # and any assigned red card must be deleted for any employees that resign or are terminated. For employees transferring within the Department that is assigned a red card, you must email the Fuel Card Administrator Attachment 8 to reflect the change.
  13. Reports suspected fraudulent activity to the Fuel Card Program Administrator. Information to include: Operator who committed the act, information detailing the manner in which the action was conducted, when and how it was carried out, the cost involved, documentation of transaction(s), and documentation of personnel actions taken (i.e. operator was terminated).

Requests for Fuel Cards and Personal Identification Numbers (PINs)

Except when delegated, the authority to issue Fuel Cards resides exclusively with DOAS, Office of Fleet Management (OFM).

  1. Waterfall Cards shall be issued to vehicles, not individuals, and are restricted to use with the vehicle to which it was issued.
  2. Only one fuel card shall be issued to a DNR vehicle.
  3. Separate fuel cards will be obtained for other equipment needs. All card information shall be documented in the State’s fleet management information system (see Attachment7).
  4. Operators utilizing a commercial rental vehicle must pay for all fuel via a payment method other than the Fuel Card and submit receipts for reimbursement according to travel reimbursement procedures. (State Purchasing Cards (P-Cards) may notbe used to purchase fuel for rental vehicles.)
  5. Red Cards shall be issued to DNR delegated personnel only for use in controlled or emergency situations where it is not cost-effective to electronically monitor minimal quantities of fuel. Since purchases made with the red card cannot be tracked to a specific vehicle, there is a higher level of accountability for the assigned DNR employee. All Red Card use requires the responsible party to track all fuel purchased using the designated Red Card Transaction Log (Attachment1). If you currently have an altered version of the red card log, must receive written approval from DNR Fleet Management to continue using. All transaction logs are subject to auditing and must be updated and available for inspection.

The only exceptions to being issued to DNR delegated personnel is CRD Boats and in Parks. One card is issued to each Park, however, the Park Manager is responsible for the security and usage of the card.

Making a Purchase:

All fuel will be purchased using the state fuel card provided by DOAS unless procured from a bulk site operated by a State Entity. Entities are not authorized to have separate commercial fuel card accounts. Fuel shall not be purchased using the State Purchasing Card (P-Card).

The following procedures shall be followed when purchasing fuel from either a state operated or a participating retail fueling site (Attachment 9):

  1. Verify that the vendor is a participant in the Wright Express network. In most cases, participating vendors can be identified by their displaying an image of the WEX card or listing Wright Express as an accepted payment type on their fuel pumps or other signage.
  2. Follow the procedures that apply to the particular site and enter the correct information, including correct odometer readings, when prompted in order to purchase fuel.
  3. Gasoline powered vehicles will use only regular unleaded 87 octane fuel. Higher cost/grade fuel will be used only if required by the vehicle operations manual provided by the manufacturer for that vehicle. Flexible fuel vehicles (FFVs) can operate on straight unleaded gasoline or any percentage of ethanol up to 85%. OFM will monitor this area for compliance by all state agencies.
  4. The State utilizes two distinct card designs designating two card products intended for separate uses.

The “Waterfall Card”, pictured above, is a vehicle fuel card with the words “For Official Use Only” appearing on the face below “Fuel Card”. It is designated for the purchase of fuel for the primary fuel tanks of State vehicles including cars, trucks and other on-road vehicles, vehicles which are assets with uniqueVehicle Identification Numbers (VIN). All vehicle operators are required to record the accurate vehicle odometer readings of the vehicle at the time of any fuel purchase. Whether this is done through an automated fuel dispensing equipment system or manually at bulk fuel sites, entries must be accurate. Odometer readings must be recorded on each fuel purchase where mileage is not obtained by automated processes for recording into the Fleet Management System. In the event an odometer entry error occurs during a fueling transaction, it is the responsibility of each DNR work unit to ensure the data is corrected in the fleet system within 2 business days.

The “Red Card”, pictured above, has a red background and includes the word“Equipment” along with “For Official UseOnly” under the words “Fuel Card” on the face. This card is designated only for the purchase of fuel for secondary storage tanks for dispensing fuel at work sites as well as portable fuel cans or gas tanks and for use in portable equipment, lawn tractors, mowers, etc. and for emergency use. All operators are required to maintain a log documenting the purchase of fuel for equipment. The required log is the Red Card Transaction Log(Attachment1) or approved equal.