Unallowable P-Card Purchases
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
Consult the list of unallowable p-card purchases in section 7.1 of the UGA P-Card
Manual prior to conducting a p-card transaction. A 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
Personal purchases are defined as purchases of goods or services intended for non-work
related use or use other than official State business.
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.
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;
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