P-Card
Information
P-Card Manuals
P-Card Works
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P-Card Misuse and How to Report It
What
Is Misuse?
When a cardholder |
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Uses a purchasing card for personal gain. |
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Purchases items on the P-Card that are not
authorized for purchase by the employee |
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Note:
An employee’s
supervisor/Approving Official who knowingly, intentionally,
willfully, wantonly,
or recklessly allows or who conspires with any employee,
who has a P-Card and violates the requirements under
HB 1113, is subject to termination of employment and
criminal prosecution |
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Retains
a rebate or refund from a vendor, bank or other financial
institution for personal use |
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Purchases
items that are in violation of HB1113 section 2 or
fails to meet the requirements of section 2 including: |
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Using the card for purchases over
$5,000 |
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Purchasing gift cards, alcoholic beverages, tobacco
products or personal items that are not job-related |
Examples of Misuse:
Intentional
Personal Use:
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While
placing an online order for your department, you
include with the order an item that will be for personal
use. |
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Purchasing
items which are not for departmental use, even if
you plan to reimburse the department. |
Unintentional Personal Use:
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Pulling
the wrong card out of your wallet while purchasing
groceries. |
Purchases by the Cardholder that have not been authorized:
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Purchasing
supplies or materials without the authority of your
supervisor or Department Head. |
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Purchasing
supplies or materials without the authority of your
supervisor or Department Head. |
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Your
supervisor instructs you to purchase pens, pencils,
paper clips and other small items to stock the office
supply cabinet. In addition, you purchase desk accessories
for yourself and others.
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How to Report Misuse
Any
incidents of misuse as described above must be reported
to the Chief Auditor’s Office at the BOR. At UGA,
this reporting requirement will be handled centrally from
the Controller’s Office to the BOR. In addition,
the State Attorney General’s Office will review all
cases of alleged employee misuse that have been reported
to the BOR.
In
cases of inadvertent misuse, UGA will provide the BOR
with:
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an
explanation of what took place; |
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confirmation
that the employee self-reported the incident, if
appropriate; |
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confirmation
that the funds have been returned; |
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an
associated timeline of the incident |
The
decision whether to prosecute a case rests with the
State Attorney General’s
Office.
Steps for Reporting Misuse:
| 1 |
Complete
the “P-Card Misuse” form contained in
the P-Card Manual (will be available June 17, 2008).
This form is also available on the Administrative
forms website. |
| 2 |
Attach
any supporting documentation to the P-Card Misuse
form. Each form should have a memo on letterhead
explaining the circumstance of what happened (including
a timeline of the incident). Also attach a copy of
the receipt and/or other supporting documentation. |
| 3 |
If
the purchase was for personal use, attach a check
payable to UGA |
| 4 |
Submit
the entire package to the Controller’s Office,
320 Business Services Building |
If there is misuse whether intentional or unintentional,
the reporting steps outlined above must be completed immediately.
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