P-Card Misuse and How to Report it

What is Misuse?

When a cardholder 
       triangle Uses a purchasing card for personal gain.
       triangle Purchases items on the P-Card that are not authorized for purchase by the employee
             . 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
       
        triangle Retains a rebate or refund from a vendor, bank or other financial institution for personal use
        triangle Purchases items that are in violation of HB1113 section 2 or fails to meet the requirements of section 2 including:

      . Using the card for purchases over $5,000
      . Purchasing gift cards, alcholic beverages, tobacco products or personal items that are not job-related

Examples of Misuse:
Intentional Personal Use:
      . While placing an online order for your department, you include with the order an item that will be for personal use.
      . Purchasing items which are not for departmental use, even if you plan to reimburse the department.

Unintentional Personal Use:
      . Pulling the wrong card out of your wallet while purchasing groceries.

Purchases by the Cardholder that have not been authorized:
      . Purchasing supplies or materials without the authority of your supervisor or Department Head.
      . Purchasing supplies or materials without the authority of your supervisor or Department Head.
      . 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:
      . an explanation of what took place;
      . confirmation that the employee self-reported the incident, if appropriate;
      . confirmation that the funds have been returned; 
      . 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 wether intentional or unintentional, the reporting steps outlined above must be completed immediatley.