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Division of Finance and Administration

Expenditure Circumstances Natural Account Commodity Code Buy/Pay Type of Contract Needed Insurance Risk Level Funding Source Comments / Documentation (this includes Policies)
Advertising Without a contract   584 BCB DP or Pcard/Invoice attached to DP or Pcard None Level 1 University, Foundation  
Advertising With a contract   584 BCB Service Agreement/Invoice to AP Supplier Agreement Level 1 University, Foundation  
Aircraft Hangar Fees Payments for aircraft rental space or aircraft parking   63 BCB DP/Invoice attached to DP None Level 1 University, Foundation Subject to bid limits: $25,000 for goods & $50,000 for services
Airline Travel Individual or groups of 10 or less 400000 542 Pcard or CTA Card Individual Travel - None Individual Travel - None Group or Charter Travel - 3 University, Foundation Departments may not purchase tickets from a specific airline to take advantage of frequent flier miles if another airline's cost is lower -- please note: from Ohio Ethics Commission opinion
Airline Travel Group Groups greater than 11 travelers 400000 542 CTA Card or BCB Service Agreement/CTA Card or Invoice to AP Preferred Provider - None External Provider - Supplier's Agreement 3 University, Foundation Subject to bid limits: $25,000 for goods & $50,000 for services
Airline Travel Charter Marching 110, ICA 441000 542 BCB Service Agreement/Invoice to AP Preferred Provider - None External Provider - Supplier's Agreement Special Charter Insurance University, Foundation Subject to bid limits: $25,000 for goods & $50,000 for services
Airplane/Jet Fuel Payments for aircraft fuel 300000 63 BCB PO/Invoice to AP None None University, Foundation "-Subject to bid limits: $25,000 for goods & $50,000 for services
Airport Charges Payments to airports for landing 700000 63 BCB PO/Invoice to AP None None University, Foundation Subject to bid limits: $25,000 for goods & $50,000 for services
Awards and Prizes Official Achievement Awards or Raffles 195000, 766000 3644 Pcard or BCB PO/Pcard or Invoice to AP None None University, Foundation See documentation tab. Item may be taxable. You must submit an Employee Awards Request.
Awards Employee recognition -- p-cards may not be used to purchase gift cards 765900 3644 Pcard or BCB PO/Pcard or Invoice to AP None None University, Foundation See documentation tab. May be taxable.
Beverages (alcoholic) Entertaining official university guests 461900 528 Pcard or Reimbursement/Pcard Less than 10 guests - None Greater than 10 guests - See Events Less than 10 guests - None Greater than 10 guests - See Events Foundation Alcohol acceptable in moderation, not to exceed 2 drinks per person, may not exceed 1 drink per hour -- must be incidental to a meal
Beverages (alcoholic) Served at official University events 461900 528 Pcard None None Foundation Unsalted foods must be made available in quantities sufficient for the number of guests
Beverages (alcoholic) Part of a conference registration 461900, 410000 528 Pcard or BCB PO/Pcard or Invoice to AP None None University, Foundation May only be paid for if specifically listed on the conference agenda and included in the registration cost. Only the identifiable part of the registration fee that relates to alcohol should be charged to natural account 461900.
Beverages (alcoholic) Conferences offered by the University 461900 528 Pcard None None University, Foundation May only be paid for if specifically listed on the conference agenda and included in the registration cost. You must include the agenda with the billing.
Beverages (alcoholic) Used in catering/food preparation 800000 528 Pcard or Reimbursement/Pcard None None University, Foundation  
Beverages (nonalcoholic) Employees' daily consumption within office 461900 528 Pcard or BCB PO/Pcard or Invoice to AP None None Foundation  
Beverages (nonalcoholic) For common areas 461900 528 Pcard or BCB PO/Pcard or Invoice to AP None None University, Foundation  
Beverages (alcoholic) Part of a conference registration 461900, 410000     None None University, Foundation May only be paid for if specifically listed on the conference agenda and included in the registration cost. Only the identifiable part of the registration fee that relates to alcohol should be charged to natural account 461900.
Beverages (alcoholic) Conferences offered by the University 461900     None None University, Foundation May only be paid for if specifically listed on the conference agenda and included in the registration cost. You must include the agenda with the billing.
Beverages (alcoholic) Used in catering/food preparation 800000     None None University, Foundation  
Beverages (nonalcoholic) Employees' daily consumption within office 461900         Foundation  
Beverages (nonalcoholic) For common areas 461900         University, Foundation  
Beverages (nonalcoholic) For students 461900         University, Foundation  
Booth or exhibit space reservation without a contract Reserving a space off campus 545000 584 BCB PO/Invoice to AP None Level 1 University, Foundation Subject to bid limits: $25,000 for goods & $50,000 for services
Cadaver Donation of cadaver to university 1890000   BCB DP/Invoice attached to DP None   University, Foundation Subject to bid limits: $25,000 for goods & $50,000 for services
Cadaver Payment for purchase of cadaver 300000         University, Foundation Subject to bid limits: $25,000 for goods & $50,000 for services
Cell phone usage Reimbursement for infrequent use 557000         University, Foundation  
Certification and Licensing fees Required certification to perform job duties and the university must have direct benefit 520000         University, Foundation Not subject to bid limits
Clip charges providers external to the University 500000         University, Foundation Subject to bid limits: $25,000 for goods & $50,000 for services
Commuting charges Travel expenses for an employee to commute to work not allowable            
Computer service lines and computer search charges for University departmental use 500000         University, Foundation Subject to bid limits: $25,000 for goods & $50,000 for services
Consultant fee or professional opinion fees external to Ohio University 184000         University, Foundation Must be under $5,000. Subject to bid limits: $25,000 for goods & $50,000 for services.
Copyright fees   500000         University, Foundation  
Cork Fees   461900         Foundation  
Decorations Dining Services 365900         University, Foundation Decorations for official University function. Holiday decorations should be secular in nature.
Decorations For University buildings 765900         Foundation Decorations must be for public areas.
Demurrage charges for a delay in shipping 300000         University, Foundation Subject to bid limits: $25,000 for goods & $50,000 for services
Donation/Charitable contribution Only allowed for donation in lieu of flowers in memory of employee, employee's parent, employee's child, employee's spouse, employee's domestic partner, student, or those with a business relationship 765900         Foundation $50 limit for donation in lieu of flowers. Any other donation or charitable contribution prohibited.
Dry cleaning/laundry   600000         University, Foundation Does not include charges for dry cleaning of uniforms or other personal items
Employee Fee Waiver For attendance at any school with which Ohio University has a reciprocity agreement 251000         University, Foundation May be taxable
External employment services Fees paid to outside independent businesses for providing labor. Such persons performing the labor are not O.U. Employees but are employees of the outside business. 188000         University, Foundation Subject to bid limits: $25,000 for goods & $50,000 for services
External employment services for law enforcement and campus security fees external to Ohio University 181500 1644 ICEZ/ICEZ Approval to Pay to AP@ohio.edu after invoice IC EZ N/A University, Foundation Subject to bid limits: $25,000 for goods & $50,000 for services
Film development   300000 404 Pcard or BCB PO/Pcard or Invoice to AP None None University, Foundation Must be under $5,000. Subject to bid limits: $25,000 for goods & $50,000 for services. Not on grant accounts.
Film for photography   300000 404 Pcard or BCB PO/Pcard or Invoice to AP None None University, Foundation Must be under $5,000. Subject to bid limits: $25,000 for goods & $50,000 for services. Not on grant accounts.
Film supplies Instructional purposes 320000 404 BCB PO/Invoice to AP None None University, Foundation Must be under $5,000. Subject to bid limits: $25,000 for goods & $50,000 for services.
Flight Insurance To protect in case of cancelled flight -- foreign flights only 400000 542 Pcard Supplier Agreement 3 University, Foundation  
Flowers Decoration of official entertainment and events 765900 542 Pcard or BCB PO/Pcard or Invoice to AP None None Foundation  
Flowers Employees for professional purposes 765900 542 Pcard or BCB PO/Pcard or Invoice to AP None None Foundation See documentation tab
Flowers External persons with philanthropic relationships 765900 542 Pcard or BCB PO/Pcard or Invoice to AP None None Foundation See documentation tab
Flowers Funeral of benefactor 765900 542 Pcard or BCB PO/Pcard or Invoice to AP None None Foundation See documentation tab
Flowers Funeral of employee or member of employee's immediate family 765900 542 Pcard or BCB PO/Pcard or Invoice to AP None None Foundation The definition of immediate family found in OHIO policy 04.030 applies to all employees in relation to condolence flowers.
Flowers Funeral of student 765900 542 Pcard or BCB PO/Pcard or Invoice to AP None None University, Foundation See documentation tab
Flowers Funeral of student's family not allowable 542 Pcard or BCB PO/Pcard or Invoice to AP None None   Not allowed
Flowers Hospitalized employee (or similar circumstances including hospice) 765900 542 Pcard or BCB PO/Pcard or Invoice to AP None None Foundation See documentation tab
Flowers Hospitalized student (or similar circumstances including hospice) 765900 542 Pcard or BCB PO/Pcard or Invoice to AP None None Foundation See documentation tab
Flowers Retired emeritus professor, former employees not allowed           not allowed
Food and beverages Applies to food and drinks served on the Ohio University campus or at University-sponsored events varies 528 Pcard, BCB PO, or Catering/Pcard or Invoice to AP IC Comprehensive Level 2, Food License University, Foundation Must contact Catering Office in Baker University Center if the cost of catering exceeds $250
Fundraising Necessary expenditures relating to the Foundation's goals 763900 543 BCB PO/Invoice to AP     Foundation  
Gasoline Fleet Vehicle   204 BCB PO or BCB DP/Invoice to AP IC Comprehensive if travel is part of this none University, Foundation Use Voyager Card provided with Fleet vehicle.
Gasoline Personal Vehicle not allowable           Not allowed
Gasoline Rental Vehicle 400000 204 Pcard or Concur Reimbursement/Pcard None none University, Foundation For rental vehicles while on travel status.
Gift Cards/Certificates For Purchasing supplies     Not Allowable       Not allowed
Gift Cards/Certificates Prizes 765900 119, 3644 BCB PO/Invoice to AP None None University, Foundation Must be substantiated
Gift Cards/Certificates Research Subject Payment 020009 119, 3645 BCB PO/Invoice to AP None None University, Foundation Through Advance Process
Gift Cards/Certificates Research Subject Payment 179000 119, 3646 BCB PO/Invoice to AP None None University, Foundation  
Gifts Going-away not allowable     None None   Not allowed
Gifts Persons external to the University who have a business or advancement relationship to the University 765900 119, 3644 BCB PO/Invoice to AP None None Foundation "Must not exceed $100 per person per calendar year.
May be taxable."
Gifts Promotional -- p-cards may not be used to purchase gift cards 545000 119, 3645 BCB PO/Invoice to AP None None University, Foundation Must not exceed $100 per person per calendar year. May be taxable.
Gifts Retirement -- p-cards may not be used to purchase gift cards 764900 119, 3646 BCB PO/Invoice to AP None None University, Foundation Must not exceed $400 per person. May be taxable.
Gifts Students for graduation -- p-cards may not be used to purchase gift cards 765900 119, 3647 BCB PO/Invoice to AP None None Foundation Must not exceed $100 per person per calendar year. May be taxable.
Goodwill Expenditures necessary to create community among alumni varies         Foundation Must not exceed $100 per person per calendar year. May be taxable.
Goodwill Expenditures necessary to create community goodwill varies         Foundation Must not exceed $100 per person per calendar year. May be taxable.
Greeting cards any 765900         Foundation Must be a person external to the University with a business relationship.
Guest Appearance, performance, etc. Payment to any non-employee individual for making a requested guest appearance such as speakers (including "show-up" fees) who do not require payment in return for their appearance. 189000 1644 ICEZ/ICEZ Approval to Pay to AP@ohio.edu after invoice IC EZ Level 1 University, Foundation May be taxable depending on aggreagate payments in one calendar year.
Holiday Gatherings   Not Allowable            
Honorarium Payment to any non-employee individual for making a requested guest appearance such as speakers (including "show-up" fees) who do not require payment in return for their appearance. 19100 604 ICEZ/ICEZ Approval to Pay to AP@ohio.edu after invoice Honorarium Level 1 University, Foundation May be taxable depending on aggreagate payments in one calendar year.
Hotel Individual Employee or guest stay   542 Pcard or Reimbursement/Pcard None Level 1    
Hotel Group Employee or guest stays where group includes 11 or more individuals   542 PO or CTA/Invoice to AP or Pcard Supplier Agreement Level 1    
Hotel Internet Charges Internet charges while on business 500000 204 Pcard or Reimbursement/Pcard     University, Foundation  
Key Deposits / Reimbursements For students Not allowable except for HOUSING 204 BCB DP/Invoice attached to DP None None University, Foundation Housing is allowed to take apartment deposits that cover damage including keys; FOR ALL OTHER DEPARTMENTS PLEASE USE THE KEY REQUEST FORM -- see link in previous cell
Temporary Guest Housing For visiting professors, scholars, etc. 792000 538 BCB PO/Invoice to AP TBD None if on campus, off campus level 2 University, Foundation Not taxable per IRS section 119: Business purpose and temporary
Inspection Fees Fire protection inspection fees 520000 534 BCB Service Agreement/Invoice to AP TBD level 2 University, Foundation Not subject to bid limits
Insurance   710000 537 BCB Service Agreement/Invoice to AP TBD None University, Foundation Subject to bid limits: $25,000 for goods & $50,000 for services
Interview Meals Meals for interview candidate (internal and external) with employees 421000 542 BCB DP/Invoice attached to DP None None University, Foundation  
Late Charges Any 700000 varies DP/Invoice attached to DP None None University, Foundation Department needs to state reason for delinquency on DP form.
Legal Settlements Any 701000 530 DP/Invoice attached to DP None None University, Foundation Must be initiated by Legal Affairs and approved by the VP of Finance and Administration and Tax Compliance Manager.
Major Medical, Eye Care, and Life Insurance Group 3 Employees not allowable 609 BCB PO/Invoice to AP None None    
Medical exams   varies 529 DP/Invoice attached to DP None None University, Foundation  
Medical services; personal services rendered by physicians, dentists, medical technicians, massage therapists, or physical therapists; blood alcohol tests, or employee drug testing external to Ohio University 182000 537 BCB Service Agreement/Invoice to AP IC Comprehensive or Supplier Provided Agreement Level 3 University Must be under $5,000 to be paid via DP. Subject to bid limits: $25,000 for goods & $50,000 for services. Not on grant accounts.
Medicine/Drugs/First Aid Kits medicine or drugs not purchased by Hudson Health, College of Medicine, Campus Recreation or athletic training not allowable           Directive from Safety and Risk Management: reasons for not allowing OTC ingestible medicines -- (1) No assurance against tampering (2) Medications expire and are not always removed or replaced (3) Allergic reactions are possible
Memberships Discretionary in nature 520000 2644 BCB Service Agreement or DP for non-personal memberships/Invoice to AP Invoice, renewal None University, Foundation No reimbursement to individuals will be made. Only allowed for: Renewals, Three years or less, Minimum savings of $100 (vs. annual membership), Total cost less than $5,000.
Memberships and Dues Civic clubs 520000 2644 BCB Service Agreement or DP for non-personal memberships/Invoice to AP Invoice, renewal None Foundation Limited to President and sr. admins (Provost, VPs, and Deans). May be taxable.
Memberships and Dues Professional organizations 520000 2644 BCB Service Agreement or DP for non-personal memberships/Invoice to AP Invoice, renewal None University, Foundation No reimbursement to individuals will be made. Allowable for initial membership dues to join an organization or Renewals. Membership period must be 3 years or less. Minimum savings of $100 (vs. annual membership). Total cost less than $5,000
Memorial Gifts Only allowed in lieu of flowers in memory of employee, employee's parent, employee's child, employee's spouse, employee's domestic partner, student, or those with a business relationship 765900 537 Pcard, DP, or Concur Reimbursement/Pcard or Invoice to AP Invoice or receipt None University, Foundation $100 limit for tangible item in lieu of flowers. Only allowed one tangible item per occurrence.
Parking Tickets External not allowable           Not allowed
Passports Only allowable for student athletes traveling abroad for their sport 700000 542 Pcard, DP, or Concur Reimbursement/Pcard or Invoice to AP Invoice or receipt   University, Foundation  
Performer, musician, disc jockey, or singer fees; security fees for performances; fireworks display fees; live plant maintenance fees; contest judge fees; art juror for exhibit fees external to Ohio University 185900 1644 ICEZ/ICEZ Approval to Pay to AP@ohio.edu after invoice IC EZ 1 University, Foundation Subject to bid limits: $25,000 for goods & $50,000 for services
Personal services rendered by attorneys, lawyers, judges, or any member of the legal profession Payments to individuals in the legal profession external to the university 181000 530 DP/Invoice attached to DP None None University, Foundation Subject to bid limits: $25,000 for goods & $50,000 for services. Can only be paid for by Legal Affairs.
Ping Passes Departments paying for passes for student groups and other visiting groups 520000 2644 BCB PO/Invoice to AP None None University, Foundation Not taxable for non-degree student groups with a business purpose
President's Office Expenditures necessary to the fulfillment of duties varies varies Pcard, BCB PO, or Reimbursement/Invoice to AP or Pcard     Foundation  
Printing Services All requests for printing services will be submitted to Printing Resource Center (PRC) varies 536 BCB PO/Invoice to AP     University, Foundation  
Professional services external to Ohio University 189000 537 ICEZ or IC Comp/ICEZ or IC Comp to AP IC EZ IC Comprehensive Varies, consult Grid University, Foundation Must be under $5,000 to be paid via DP for consultants. Subject to bid limits: $25,000 for goods & $50,000 for services. Not on grant accounts.
Professional services external to Ohio University 189000 1644 ICEZ/ICEZ Approval to Pay to AP@ohio.edu after invoice IC EZ 1 University, Foundation If $'s per page are offered it is not an Honoraria and is considered a professional service
Professional services rendered by architects or engineers external to Ohio University 183000 1645 Comprehensive IC 3647 Supplier Provided Contract IC Comp/Invoice to AP IC Comprehensive or A/E Agreement 3 University, Foundation Must be under $5,000. Subject to bid limits: $25,000 for goods & $50,000 for services.
Radiation monitoring film badges   331000 529 Laboratory/Medical Equipment & Supplies PO/Invoice to AP     University, Foundation Must be under $5,000. Subject to bid limits: $25,000 for goods & $50,000 for services.
Referees   186000 537 Consulting, Professional Services RefPay None N/A University, Foundation  
Refunds Application for Admission Fees Use NAC of original transaction 2646 Refunds DP/Invoice attached to DP None   University  
Regalia Rental of regalia for graduation 765900         University, Foundation Rental allowable
Research Subjects Payments Advances to researchers to pay for human subjects 020009         University, Foundation Must substantiate advance with names, addresses, and SSNs of individuals advancing funds to in excess of $100 per study.
Regalia Rental of regalia for graduation 765900 542 BCB Requisition n/a n/a University, Foundation Rental allowable
Research Subjects Payments Advances to researchers to pay for human subjects 179000 2645, 608 Research Advance None None University, Foundation Must substantiate advance with names, addresses, and SSNs of individuals advancing funds to in excess of $100 per study.
Show up fees Payment to any non-employee individual for making a requested guest appearance such as speakers (including "show-up" fees) who do not require payment in return for their appearance. 190000 604 Honorarium Form     University, Foundation Must be less than or equal to $1,000. Taxable.
Social gatherings/Parties Departmental where external entities provide service to serve 461900 542 Pcard or BCB PO/Pcard or Invoice to AP Supplier provided Level 1 Foundation  
Sponsorship Funds to support a registered student organization with the Bursar 796000         University, Foundation Must be a registered student organization
Student Payments Various   204 Student payment release form/Form to AP none NA   Click on Student Payment Release Form and click on appropriate tab
Subscriptions Greater than one year 500000 525 BCB PO/Invoice to AP NONE NA University, Foundation Must be delivered to an OU address. No reimbursements to individuals will be made. Only allowed for: Renewals, Three years or less, Minimum savings of $100 (vs. annual subscriptions), Total cost less than $5,000.
Subscriptions One year or less 500000 525 BCB PO/Invoice to AP NONE NA University, Foundation Must be delivered to an OU address. No reimbursements to individuals will be made.
Supplies for official entertainment or business meetings   461000 or 461900 528 BCB PO/Invoice to AP NONE NA University, Foundation  
Tickets Athletic Events 461900 542 BCB PO/Invoice to AP NONE NA Foundation Must be for entertainment of individuals with a business or philanthropic relationship. See Documentation tab for substantiation requirements. May be taxable.
Tickets Part of an infrequent departmental social gathering with family 461900 119 OR 3644 BCB PO/Invoice to AP NONE NA Foundation May be taxable
Tickets Performance 461900 542 BCB DP or Pcard/Invoice attached to DP or Pcard None None University, Foundation Must be for entertainment of individuals with a business or philanthropic relationship. See Documentation tab for substantiation requirements. May be taxable.
Tickets Season Tickets 461900 542 BCB DP or Pcard/Invoice attached to DP or Pcard None None University, Foundation For University events for Academic and Executive Officers and their spouses. See Documentation tab for substantiation requirements. May be taxable.
Tickets Social Events 461900 542 BCB DP or Pcard/Invoice attached to DP or Pcard None None University, Foundation Must be for entertainment of individuals with a business or philanthropic relationship. See Documentation tab for substantiation requirements. May be taxable.
Towing Charges External not allowable -- Except for Parking Services 542 Travel and Events BCB DP/Invoice attached to DP None None University  
Travel and Entertainment For spouses - no demonstrated business purpose 400000 542 Travel and Events BCB DP/Invoice attached to DP None None University -May be taxable.
Travel and Entertainment For spouses - with demonstrated business purpose 400000 542 Travel & Events BCB PO/Invoice to AP None N/A University, Foundation Requires prior approval.
Visas For employees working abroad 700000 530 Legal Services BCB PO/Invoice to AP None N/A University, Foundation May be taxable
Visas For employees working at the University not allowable 204 DP or Pcard/Invoice attached to DP or Pcard None N/A   Not allowed
Visas For employees working at the University 702000 530 BCB PO/Invoice to AP None N/A University, Foundation Must go through International Student & Faculty Services
Visas For foreigners coming to the University 700000 530 Legal Services BCB PO/Invoice to AP None N/A University, Foundation Please check with International Student and Faculty Services.
Waterless disinfectant hand wash, tissues For use in a University Common Area only 300000 535 Office Equipment & Supplies BCB PO/Invoice to AP None N/A University, Foundation