Ohio University Policy and Procedure

Purchasing - Requisitions To Be Processed By Debit Voucher

SUPERCEDED on February 3, 2005

Current Version




Procedure No.:   55.012

Page No.:        1,2,3 and 4 of 4

Date Issued:     04/12/94

Issued By:       Michael Worley



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Purchasing - Requisitions eligible for payment by Debit Voucher

Some acquisitions made on behalf of the University do not require a purchase order (i.e., prior Purchasing approval) and payment can be processed by either a departmental purchase order (DPO, Procedure # 55.074) or via a debit voucher (DV) requisition.

Departments may acquire the items and services included in the following "DV List" without prior Purchasing approval and request payment by DV requisition. All debit voucher requisitions must have the original invoice attached. The requisition must be signed by the Approved Administrative Officer and forwarded to the respective accounting department (Budget, Restricted Grants and Contracts, or Residence and Dining Hall Auxiliary) within two (2) working days after receipt of invoice, provided goods and/or services have been received. Proper processing of debit voucher requisitions ensures that the vendor will be paid promptly. Funds are not pre-encumbered for Debit Voucher transactions; consequently, DV commitments do not appear on accounting reports until payment has been processed.

Most goods and services that can be processed via the debit voucher method are subject to a $5,000.00 limit. Items indicated with an asterisk (*) may be paid by DV regardless of the dollar amount. Persons responsible for approving DV requisitions are encouraged to call the Budget Office or the Purchasing Department with any questions regarding the DV policy and procedure.

DV List - Alphabetical

  1. Accounting and auditing fees (Treasurer and Controller's office and O.U. Press only.)
  2. * Advertising.
  3. Airport charges - Payments to airports for landing, parking, and refueling of O.U. owned aircraft.
  4. * Athens County Sheltered Workshop (ATCO). (See item #26)
  5. Attorney fees. (Offices of Legal Affairs and Treasurer Controller only.)
  6. Awards - Employee cash awards and student awards.
  7. Cadavers - Costs associated with the disposal of cadavers (transportation, cremation, etc.).


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  • * Certification - Required certification, inspection, and/or licensing fees.

  • Clip charges - Reading and clip charges.

  • * Commissions.

  • Computer service lines and computer search charges.

  • Computer software.

  • Consultants.

  • Copies - Copying, reprints, and duplication; reports and internship papers; transcripts and diplomas. DOES NOT INCLUDE ORIGINAL PRINTING.

  • * Copyrights.

  • Credit Cards - O.U. issued credit card purchases (gas or car rental).

  • * Deeds.

  • Demurrage charges on canisters/cylinders.

  • Dry Cleaning.

  • Employment Services.

  • Exhibit and/or promotion fees.

  • Facilities rentals - land, building, and grounds, including exhibit space.

  • Films/Videos/Tapes -
    a) purchase of pre-recorded films and tapes.
    b) film and tape rentals.

  • Film badge billing.

  • Film processing.

  • * Government - All payments to county, state and federal government agencies, including other universities and ATCO.
  • Honoraria and related expenses (no gifts!).

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  • * Hospitals - All payments made to hospitals under contract with the College of Osteopathic Medicine (COM) as regional teaching centers .

  • Insurance policy premiums and mutual health fund payments.

  • * Legal settlements and associated costs. (Offices of Legal Affairs , Legal Council, Special Legal Items, and Treasurer Controller only.)

  • Lists, including mailing lists/labels and Graduate Student Locator Service List.

  • Magnetic tape reports.

  • Medical Services.

  • * Memberships. (No personal memberships or donations.)

  • Microfilm and microfiche services.

  • * Notary Public fees.

  • Officials for athletic events (ICA only).

  • * Postage - Payments made to the Postmaster for postage, stamps,metered mail, box rental, or stamped envelopes.

  • Programming charges. (Telecommunications only.)

  • Publication submission fees.

  • Published materials - Books, texts, publications,periodicals, directories, computer software, and interlibrary loan fees.

  • * Refunds of monies previously paid to the University (including monies paid to grantors).

  • Repair of instruments, equipment, or machines - excludes built-in equipment and/or service contracts.

  • Research subjects and simulated patients

  • Room and board for workshops.

  • * Royalties.

  • Scholarships, tuition and Senate Bill 140 expenses.

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  • Stipends.

  • Subcontracts. Agreements entered into on a Restricted Account.

  • Tapes - prerecorded video and audio tapes and films.

  • * Telephone, cellular telephone, telegraph, and teletype charges.

  • Testing/sampling services and test score reports.

  • Training materials - published training materials, including: books, texts, films, tapes, and workbooks.

  • Travel - All travel, entertainment, and related expenses, including per diem. (Household moving expenses excluded).

  • TV Cable services.

  • * Utilities - natural gas, electric, water & sewer.


  • Return to the top.


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    Dick Piccard revised this file (http://www.ohiou.edu/policy/s55-012.html) on February 8, 2005.

    Please E-mail any comments or suggestions to "policy@ohio.edu".