Expenditure GuidelinesUniversity of Alabama Expenditure GuidelinesThis matrix is intended to assist the user in identifying the appropriate method of payment for common expenditures. For more information about a specific category, please consult the Accounts Payable, Purchasing, or Purchasing Card Services websites for the full text of the applicable policy. All standing UA contracts must be observed.The source of funding must always be considered when determining whether an expenditure will be allowable. Certain Contracts or Grants may prohibit some of the expense categories listed here. Categories that are designated as "Foundation Funds Only" are only considered allowable when charged to Foundation funds (Ex. Capstone).Symbol Key: X Preferred Method of Payment, * Acceptable alternate payment method, $ Requisition required when amount exceeds $4,999.99, F Only Allowable when Foundation (Ex. Capstone) funds are usedNotesCategoryTransaction TypeP-CardRequisitionMisc. Disbursement VoucherTravel VoucherDepartmental TransferFoundation Funds OnlyContract ExistsNotesAdvertisementsRecruiting, Display Ad, Outdoor Billboard, Television, Radio, Internet, Newspaper, Magazine, JournalsX-Payment may be made via MDV if P-Card is not accepted.-Contracts must be reivewed by Contract Management.Air ChartersPublic CarrierXXAirfareX-Out-of-State only -Restrictions apply, see University Travel Policies-Travel Quick ReferenceAlcoholic BeveragesFXAlterations & MonogrammingXAppliances: Coffee pots, Refrigerators, MicrowavesX$Allowable only when needed for research or instructional use, Conferences, Workshops or meetings sponsored by UA for the public, or to replace original building equipment.Athletic, Theare, and Similar EventsX-Prohibited except for the entertainment of prospective employees.-See University Spending Policies.Awards & Recognition (UA employee and related to University employment)Processed through Human ResourcesAwards and Prizes (Non-UA employee)Incentive programs, Student awards-Contact Accounts Payable -See Student Payment Policy for student awards.Banquets and catering including servers and designersX**BooksX$Bus ChartersXBusiness LuncheonCateredX**-Contracts must be reviewed by the Contract Management-See Risk Management Catering informationBusiness LuncheonRestaurantX*CardsHoliday/Greeting CardsX*X-Only allowed on chart A with A business purpose explanation.-See Spending Policies.Catering for Business Meetings and ConferencesX**-Contracts must be reviewed by Contract Management.-See Risk Management Catering informationCellular Phones & ServiceXSee Wireless Communication PolicyClothing and/or UniformsX$XCoffee, cream, sugar, soft drinks, water, cups, napkins, etc.Consumed by UA employeesFXShould we add some notes here?Coffee, cream, sugar, soft drinks, water, cups, napkins, etc.Covered by Entertainment Guidelines (with an acceptable business purpose)XCoffee Service should be paid by MDVComputersDesktop, Laptop, PeripheralsX$XComputer systems not purchased from contract vendor must be competitively bid.Conference and Seminar Meeting RoomsMeeting room(s) booked at a hotel with audio visual and/or presentation equipment for University hosted eventsX**Contracts must be reviewed by Contract ManagementConference Registration FeesX*Payment may be made via MDV if P-Card is not accepted.Consulting ServicesXMust complete an Independent Contractor form, a Professional Services Agreement, and be reviewed by the Tax Office.CopyingOn Campus*XCopyingOff CampusX$XDecorations and Party SuppliesFXMust be charged to foundation funds unless there is a valid business purpose for the purchase (Ex. Student activities) See University Spending Policies.Donations and Contributions-Prohibited (includes Foundation Funds)-See University Spending Policies-Contact the Tax Office for helpDry Cleaning and LaundryXXAdd what can be cleaned?Ebay PurchasesXWith prior approval from Purchasing. Must meet certain criteria.EngravingX*Event Charges (Table Rentals, Booth Rentals, Electrical/Data Connections, Catering, Rental of Equipment)UA Hosted EventsX*XEvent Charges (Table Rentals, Booth Rentals, Electrical/Data Connections, Catering, Rental of Equipment)Non-UA Hosted EventsX*Express Mail ServicePackages, OvernightXXFlower ArrangementsHonors Day, Graduation, or other official University FunctionsXSee University Spending PoliciesFlower ArrangementsCongratulatory, Funeral, Illness, Administrative Professional's DayFXFood Items in BulkGroceries purchased for business related meetings, conferences, Food Labs, etc.XFurnishingsOffice FurnitureX$XFurnishingsOffice Accessories for Public Areas (Ex. Lamps, Art work, etc. for reception areas)XFurnishingsOffice Accessories for Non-Public Areas (Ex. Lamps, Art work, etc. for private offices)FXGiftsX-Prohibited except for University memorabilia-Restrictions apply, see University Spending PoliciesGolf Carts or Similar VehiclesX*Must be approved by Risk ManagementInsurance PaymentsConsult Risk ManagementItems for ResaleX$Lease & Rental of EquipmentXLease & Rental of Real EstateXContact Land Management & Real Estate ServicesLodgingOut-of-State Travel for UA EmployeesXRestrictions apply, see University Travel PoliciesLodgingIn-State Travel for UA EmployeesXSubject to In-State per diem, see University Travel Policies. Not allowable on P-Card.LodgingSpeakers, Guest, Lecturers, Student GroupsXLodging for non-UA employees is not subject to per diemMaintenance or Service AgreementsX*Contracts must be reviewed by Contract ManagementMeals (excluding catering)Meals during Out of State Travel for UA EmployeesXRestrictions apply, see University Travel PoliciesMeals (excluding catering)Meals during In-State Travel for UA EmployeesXSubject to In-State per diem, see University Travel Policies. Not allowable on P-Card.Meals (excluding catering)Social Activities for UA Employees, Retirement Dinners, ReceptionsFXSee University Spending PoliciesMeals (excluding catering)Working meals, Planning Meetings, Recruitment (Prospective Employee)X*Must submit an Entertainment Expense Form to document the business purpose of the meal. See University Spending PoliciesMembership DuesX*-Consult UA Spending Policies for allowable memberships and requirements.-Payment may be made via MDV if P-Card is not accepted.Mini Storage for University Owned ItemsXMoving ExpensesMoving CompanyXSee Relocation of Household Goods information. Not allowable on P-Card.Moving ExpensesReimbursementsXSee Relocation of Household Goods information. Not allowable on P-Card.Moving ExpensesHouse hunting trip expensesXSee Relocation Expenses Section of University Travel and Spending PoliciesOffice SuppliesXXParts for In-House RepairsX$All repairs to buildings (internal and external) must be managed by Construction Administration.PostageStampsXProfessional Services Contractual AgreementsXContact Contract Management for guidance.Promotional ItemsNoveltiesX$Requires an approved UA logo and licensing approval.Propane GasXXRefreshments (Coffee, cream, sugar, soft drinks, water, cups, napkins, etc.)Consumed by UA employeesFXRefreshments (Coffee, cream, sugar, soft drinks, water, cups, napkins, etc.)Covered by Entertainment Guidelines (with an acceptable business purpose)XCoffee Service should be paid by MDVRelocation ExpensesMoving CompanyXSee Relocation of Household Goods information. Not allowable on P-Card.Relocation ExpensesReimbursementsXSee Relocation of Household Goods information. Not allowable on P-Card.Moving ExpensesHouse hunting trip expensesXSee Relocation Expenses Section of University Travel and Spending PoliciesRepair of EquipmentX*RoyaltiesXScholarships or FellowshipsSee Student Payment PolicySignagePermanently affixed outdoor signage*XMust be approved by Facilities AdministrationSoftwareOff the shelf, not requiring a signed license agreementXXSoftwareRequiring signed license agreement*XContracts must be reviewed by Contract ManagementSpace HeaterXRequires written approval from University Energy Engineer.Speakers & LecturersXRequires an approved Independent Contractor form and a Professional Services AgreementSponsorshipsXMust be reviewed by the Tax Office and Accounts PayableStudent Activities and ExpensesSee Student Payment PolicySubscriptionsJournals, Periodicals, etc.X*Payment may be made via MDV if P-Card is not accepted.Temporary Labor StaffingXXT-ShirtsX$XRequires licensing and design approval.Vehicle RentalsUA Fleet ServicesXVehicle RentalsOff-Campus Vendor (Local)XXConsult UA Travel PoliciesVehicle RentalsOff-Campus Vendor (Out of State)XXConsult UA Travel PoliciesVehiclesXVisas for International TravelXSee University Travel PoliciesWebsite Domain FeesX