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Unallowable P-Card Practices

    • Last Updated: 11/06/2017
    • Effective Date:

    Policy Statement
    UGA has specifically addressed certain practices that are unallowable utilizing a p-card based on BOR and SPD rules and regulations.  Section 7.2 of the UGA P-Card Manual provides details on unallowable p-card practices including: splitting of purchases (split orders/transactions), doing business with friends or relatives where the Cardholder has a financial interest, accepting gifts or gratuities, p-card sharing, incorrect use of statewide and agency contracts, sharing of login information or passwords, personal use, and exceeding the single transaction limit (STL).
    Reason for policy
    To ensure compliance with SPD, BOR and UGA p-card policy by defining for cardholders and all individuals holding roles within the p-card program are aware of unallowable p-card practices
    Procedures
    Consult Section 7.2 of the UGA P-Card Manual to ensure that unallowable p-card practices are not being utilized
    Additional contacts

    Jill Haag, Lynn Stephens

    Phone Number: 706-542-2361

    Policy definitions

    P-Card Sharing – the practice of allowing an individual other than the cardholder whose name appears on the front of the p-card to have access to the p-card or p-card number to initiate or complete a transaction. 

    STL – Single Transaction Limit 

    Split Purchase (Split Order/Transactions) - Transaction splitting is the practice whereby one or more cardholders or suppliers split a purchase into two or more transactions and/or purchase orders to circumvent either single transaction limits or bid requirements.

    Account holders are prohibited from splitting a transaction between two or more transactions on a single account or two or more transactions on multiple accounts on the same day or on separate days in order to circumvent the bid process and/or any Single Transaction Limit, regardless of the level.

    Responsibilities

    Responsible University Senior Administrator: Vice President for Finance & Administration

    Responsible University Administrator: Procurement Officer

    Policy Owner: Procurement

    Policy Contact: Jill Haag, Lynn Stephens

    Phone Number: 706-542-2361

    Record Retention

    Series documents administration of credit cards and P-Cards issued to institutional staff and units. Records may include: applications; master monthly billing statements; individual card holders' statements; billing summaries; printouts including vendor analysis by code; number of charges and stores; use summaries; related correspondence.

    Retention:  7 years, BOR 0472-03-013

    For expenditures processed with grant funding, all documentation should be retained for the life of the grant plus seven (7) years.  0472-09-006