Non-Allowable Charges
Non-allowable charges as read in the Arkansas P-Card Manual:
- Any non-allowable transaction to the card that could result in disciplinary action.
- Alcoholic beverages of any kind.
- Cash advances.
- Personal type purchases of any kind, items or services (gift certificates, food, cards such as get-well, birthday, etc. flowers, etc.).
- Printing subject to Amendment 54 to the Arkansas Constitution and Arkansas State Procurement Laws.
- Travel expenses or travel related expenses unless authorized.
- Vehicle rentals unless approval has been granted by the Credit Card Manager.
- Any items listed on mandatory agency or state contracts without vendor approval. The item may be paid for using the purchasing card if the contract (see OSP website) allows the payment of items with the P-card or prior approval from the contractor is received.
- Split purchase or any other form of incremental purchasing.
- Any purchase that would involve trade-in.
- Any equipment or other items, both high and low value according to AASIS standards, which should be included on an agency inventory listing.
In addition to the rules issued by the State of Arkansas, the following charges are not allowed per institutional policy:
- Payment for services (i.e., work performed for payment)
- Medications
- IT equipment
- Capital equipment
- Fixed assets (i.e., an asset that is depreciated)
- Employee appreciation events
- Items for which there is a current agreement or can be purchased through a Punchout catalog. For example:
- Medical or lab suppliers
- Medical devices
- Medical equipment
- Personal protective equipment
- Janitorial supplies
- Office supplies
- Office furniture
- Convenience items for use in a breakroom (e.g., coffee, coffee makers, refrigerators, ice makers)
- Moving/relocation expenses
- Pre-paid cards
- Construction or remodeling
- Decorative items, unless for a public area.