404.3 Allowable Expenses/Amounts & Account Codes

Owned by Chad
Last updated: May 25, 2021
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AUTHORIZED PROCUREMENT CARD USES: Purchases from vendors that accept credit card payments may be charged to a procurement card, except as prohibited (shown below).  The procurement card is designed to promote purchasing efficiency, flexibility, and convenience. The following is a partial listing of typical uses:

  • Office supplies
  • Teaching and research supplies
  • Materials for minor repairs
  • Non Capitalized Furniture & Equipment
  • Conference registrations
  • Subscriptions to newspapers, journals and periodicals
  • Reference materials such as books, particularly those purchased from another country due to exchange considerations
  • Travel expenses for student groups or teams (Group Travel Card)
  • Non-Travel Hosting expenses

ALLOWABLE AMOUNTS AND APPROPRIATE ACCOUNT CODES: Use of a procurement card is prohibited for cash advances and personal or non-business purchases.
Except for group or team travel cards, use of a procurement card is generally prohibited for travel costs (39000 account codes) with limited exceptions. PSU policy may allow for use of a procurement card for conference hotel reservations (as a place holder only but no lodging charges on the card). PSU policy applies regarding use of procurement card versus ghost accounts for purchase of common carrier fares. Use of the procurement card will not provide insurance coverage that the travel/ghost cards provide. For purchases other than library acquisitions (account code 40190), use of a procurement card is generally not allowable for capital outlay (40XXX account codes) due to fixed asset inventory recording requirements.

Use of a procurement card is prohibited for the following account codes due to W-2 tax reporting requirements

  • 10780  Employee Moving Expenses - Taxable
  • 10781  Temporary Living & Supplemental Allowance – Employee
  • 10782  Settling-In Allowance – Employee
  • 10783  Storage of Household Goods – Employee
  • 10784  Dependent Assistance Tuition & Fees – Employee
  • 10785  Dependent Assistance – Other – Employee
  • 10786  Utilities and Maintenance – Employee
  • 10787  Housing Rentals – Employee
  • 10788  Cost-of-Living/Post Allowance – Employee
  • 10790  Moving-Employee – Non-Taxable
  • 28502  Overtime Meal Allowance
  • 28532  Hiring Incentive
  • 39712  Employee Travel – Taxable
  • 39713  Dependent of Employee Travel - Taxable

For more information pertaining to the p-card program, please see the procedures manual.