Certain transactions are prohibited on procurement cards because the good or service requires additional review due to tax, insurance, or other regulatory issues. Purchasing a prohibited item may result in suspension or revocation of the procurement card, or other disciplinary action.

• Animals
  Live vertebrates require pre-transaction review, per University Policy 1.4, Care and Use of Animals in Teaching and Research.
  
  
• Architectural and Engineering Services
  Per university policy, these transactions require additional review by the University Architect.
  
  
• Audit Services
  Per university policy, these transactions require additional review by the University Auditor.
  
  
• Capital Assets
  The purchases of capital assets must be recorded in the capital assets system, per University Policy 3.9, Capital Assets.
  
  
• Cash Advances
  Cash advances of university funds require pre-transaction review, per University Policy 3.2, University Travel.
  
  
• Conflict of Interest, Vendor
  Purchases from vendors where a potential conflict of interest exists require pre-transaction review, per Cornell's Conflicts Policy.
  
  
• Cornell Unallowable Goods/Services
  Purchases identified as "unallowable" in University Policy 3.14, Business Expenses, cannot be charged to a procurement card, regardless of the source of funds.
  
  
• Deposits/Partial Payments
  Do not make partial payments where the total value of the purchase exceeds your procurement card transaction limit.
  
  
• Gifts Certificates
  Gifts certificates are generally classified as taxable income by the IRS and should not be purchased with a procurement card. Contact uco-tax@cornell.edu  for guidance.
  
  
• Insurance
  Insurance premiums, co-payments, deductibles, or services must not be purchased with a procurement card.  For information on purchasing insurance, please contact Risk Management and Insurance .
  
  
• Investment Services
  Per university policy, these transactions require additional review by the university's Investment Office.
  
  
• Legal Services
  Per university policy, these transactions require additional review by University Counsel.
  
  
• Personal Expenses
  Do not purchase any good or service that is primarily for personal use. Use of the card for personal expenses is prohibited by University Policy 3.6, Financial Irregularities. Using the card in this manner with the intention of reimbursing Cornell is NOT acceptable.
  
   Caution: Many items lend themselves to personal use, such as cellular telephones. It is the cardholder's responsibility to provide documentation to verify that the purchase is essential to fulfilling his or her job responsibilities.
  
  
• Pest Control
  Because of the potential for use of pesticides, these services must be coordinated with the customer service center in the Department of Facilities Management. Contact your local building coordinator for more information.
  
  
• Radioactive Materials
  See the "Radiation Safety Manual"  for information on appropriate means of purchasing radioactive material.

 Note:  Orders for radioactive materials placed through the university's e-procurement system, e-SHOP, may be charged to a pcard because these orders are routed to EH&S for approval before being sent to the vendor.

• Real Estate Services, Purchase, Rental, etc.
  Per university policy, these transactions require additional review by the university's Real Estate Office.
  
  
• Security Systems, Building
  Building security systems must be coordinated through the Cornell Police and must not be purchased with a procurement card.
  
  
• Services Performed on University Property
  You may not purchase with a procurement card work or services performed on university property by a vendor that does not meet Cornell's insurance requirements. See the list of caterers  that meet the university's insurance requirements on Risk Management's Web site.  To determine if other vendors meet this requirement, contact the Office for Purchasing Services.
  
   Note: Delivery of goods is not considered a service.
  
  
• Services Performed Within the U.S. by Foreign Nationals
  You may not purchase with a procurement card services performed in the U.S. by foreign nationals. There are immigration and tax issues that require review. Contact uco-tax@cornell.edu .
  
  
• Travel-Related Expenses
  Any travel-related purchase or rental is prohibited (e.g., hotel, motel, airline, train, bus, taxi, limousine, or cruise fare; car or boat rental; gasoline; road tolls of any kind; travel agency purchase; parking lot fees). Certain travel-related merchants have been blocked from accepting procurement cards.
  
   Note: Conference registration fees may be charged to your procurement card if the fee does not exceed your transaction limit.
  
  
• Travel Meals
  You may not charge meals to your procurement card while you are traveling for the university if that travel includes an overnight stay.
  
  
  
  
   Note: The information above is from Appendix B of University Policy 3.12, Procurement Card .