404.3 Allowable Expenses/Amounts & Account Codes
- Chad
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.