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Unallowable P-Card Purchases

    • Last Updated: 06/17/2016
    • Effective Date:

    Policy Statement
    UGA has specifically addressed unallowable p-card  purchases based on BOR and SPD rules and regulations.  Under no circumstances is a cardholder or program participant permitted to use the P-Card or related accounts for personal purchases. Using the P-Card and or related accounts for personal purchases may result in disciplinary action, up to and including termination from State employment and criminal prosecution. The Official Code of Georgia, Annotated (O.C.G.A.), §50-5-80 states that any person who knowingly uses state funds for personal purchases under $500 is guilty of a misdemeanor. A person who knowingly uses state funds for personal purchases of $500 or more is guilty of a felony punishable by one to 20 years in prison. Supervisors or other approving officials who knowingly, or through willful neglect, approve personal or fraudulent purchases are subject to the same disciplinary actions as those making the purchases.
    Reason for policy
    To ensure cardholders and all individuals holding roles within the p-card program have an understanding of what materials, goods and services are not allowable as p-card purchases.
    Procedures
    Consult the list of unallowable p-card purchases in section 7.1 of the UGA P-Card Manual prior to conducting a p-card transactionA link to the UGA P-Card Manual is provided below in the Related Information area.  Individuals may also consult the UGA P-Card “Quick” Reference Sheet for a list of unallowable purchases.
    Additional contacts

    Jill Haag, Lynn Stephens

    Phone Number: 706-542-2361

    Policy definitions
    Personal purchases are defined as purchases of goods or services intended for non-work related use or use other than official State business.
    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 

    Responsibilities: Cardholders who violate the rule regarding personal use must immediately report the personal use and reimburse funds as directed in the UGA P-Card Manual

     Responsibilities: All personal use (intentional or unintentional) of the P-Card must be handled by the cardholder as outlined in Section 7.2 paragraph E of the UGA P-Card Manual.

     Responsibilities:  It is the responsibility of the Approving Official to verify that all transactions were properly authorized and that a propriety review was conducted to ensure that charges were appropriate and directly related to University business.

     Responsibilities:  It is the responsibility of anyone reviewing p-card transactions to ensure unallowable practices have not occurred and to report any findings to the UGA P-Card Administrators located in the UGA Procurement Office.

    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