PAYMENT DECISION MATRIX
Systems and Procedures
A Division of The Corporate Controller's Office
IN

PAYMENT DECISION MATRIX

Effective September 1, 2019

Use of eBuy Catalog Suppliers or Purchase Orders, Purchasing Cards, or Special Request for Check


GENERAL NOTES:

  1. Only certain object codes, within this matrix, include instructions about contract or agreement processing; however, the following should be followed for any contracts or agreements involved with a purchase for all object codes, unless there are specific instructions outlined for a specific object code. All contracts or agreements involving payment via Purchase Order (PO) or Purchasing Card (P-Card) must be approved through Purchasing. All contracts or agreements involving payment via Special Request for Check (SRFC) must be approved through Risk Management. Except as specifically authorized within Policy FN11 - Contracts and Leases and FNG02 - Limited Delegation of Contract Approvals, departments are not authorized to sign contracts and agreements. When submitting contracts and agreements to Risk Management, use the appropriate Contract Cover Sheet (refer to Contract Information for additional resources and instructions). When submitting contracts and agreements associated with P-Card transactions, use the appropriate Contract Cover Sheet. If a click-through (electronic) agreement is required with a Purchasing Card transaction, the initiating department must not approve or finalize click-through on the Vendor/Other Party site until Purchasing has notified the initiating department that approval for a one-time delegation of authority has been granted per Policy FNG02 - Limited Delegation of Contract Approvals. Contracts and agreements associated with PO transactions may be submitted with the PO requisition.

    Employees are not authorized to commit the University to purchase transactions unless specifically delegated purchasing authority as outlined in Policy BS07 - Authority and Procedure is granted or if the employee is an active and authorized Purchasing Card holder operating within their approved spending limits and requirements outlined in Policy BS14 - Penn State Purchasing Card. In situations where an employee has made a commitment without the use of a PO (where one is required) or signed a contract or agreement without being authorized, the transaction may become the obligation of the employee. In instances where an unauthorized commitment has occurred and an after-the-fact order is required, the applicable Financial Officer and Purchasing Services Office shall be contacted to determine the appropriate response and process. Special Request for Check (SRFC) will not be utilized for unauthorized commitments where the Payment Decision Matrix specifies that a Purchase Order was required.

    To improve purchasing efficiency, Goods with a value of $2,000 or less should NOT be obtained with a PO UNLESS the goods are not available on an existing eBuy catalog or cannot be purchased with a Purchasing Card (vendor does not accept the card, goods are on the hazardous or prohibitive list per Policy BS14 - Penn State Purchasing Card - Specific Restrictions of Goods and Services section or there is a written contract or agreement which requires approval through Purchasing). When a PO for Goods processes to a non-catalog supplier, it has to be approved at each step and requires Purchasing to issue a PO. The amount of effort from University personnel costs substantially more than the order. To purchase Goods under $2,000, use these methods in the following order, unless otherwise noted in the matrix below:

    1. eBuy Catalog Suppliers (3rd column of table)
      • Remember that even if eBuy catalog suppliers cost a little more, it may be less expensive when you consider the personnel effort required for a non-catalog order.

    2. Purchasing Card (4th column of table)
      • Multiple or Split Transactions - In accordance with Policy BS14 - Penn State Purchasing Card, transaction on the purchasing card may not be split into multiple transactions, or deferred into several billings, to circumvent purchasing card limits or year-end purchasing procedures. In cases where the total annual value of a goods or services in the same fiscal year is expected to exceed $10,000 (the University competitive threshold) contact Purchasing Services for the best method of purchase. Likewise, it is not permissible to use several purchasing cards within a department to make a purchase that in total exceeds the University maximum transaction limit for the purchasing card.

      • Food/Meeting Expenses - In accordance with Policy FN10 - Other Business Expenses and Activities, itemized receipts are required for all group meals/meetings. All group meals, whether conducted during travel or while on campus, must be entered into the Employee Reimbursement System (ERS). The information required to support the group meal (location, attendees, business purpose) must be entered into ERS for budget and financial review and approval. The same holds true for group meeting expenditures.

      • Travel may be charged to a purchasing card if the individual cardholder has signed the Purchasing Card Agreement for travel. Cardholders with Travel & Group Meal/Meeting card spending limits should be familiar with Policy TR02 - Penn State Travel Policy

      • Cellular Services - Cellular monthly charges for University-owned cellular devices, are permitted on purchasing cards. For services billed monthly, a recurring automated payment may be allowable so long as business need is periodically reviewed and receipts or invoices are received on a monthly basis from the vendor. See 0323 - Cellular Service.

      • Purchasing Card Limits - Your reconciler or Financial Officer can tell you what the transaction limits are for your card.

    3. eBuy Non-catalog Purchase Orders (3rd column of table)


    4. Special Request for Check (SRFC) ONLY if no other options and approved by Finance Office (5th column of table)

  2. Other Special Notes

  3. All research animals must be ordered through the Animal Resource Program (ARP) due to the need to have housing, caging supplies and equipment, ready prior to their arrival. In many cases special shipping arrangements must be made and someone must be available to receive animals when they arrive. In some cases, such as extremely hot or cold weather, we cannot ship animals at all or the shipments are delayed. In addition, the ARP veterinarians must address any potential health issues, set up quarantine, and verify IACUC approval. We also require that all live animals arrive at our main receiving facility to avoid the possibility that animals are left on a loading dock somewhere. Even for preserved animals, many are covered by the USDA and require special storage conditions and record keeping, so we need to monitor their purchase. ARP has always processed Standing Purchase Orders at the beginning of each Fiscal Year for the approved vendors from which the majority of research animals are ordered. Any exceptions are done on a regular purchase order. It would not be possible to maintain the kind of control of animal purchases needed if purchase cards or Special Request for Checks (SRFC) were used and faculty members ordered their own animals. There are many regulator, recordkeeping, bookkeeping issues that preclude the use of SRFC or Purchasing Card for the purchase of research animals. Please see the Research website for additional information.

  4. Strategic Communications must be in the purchasing approval path for all video and TV commercial purchases with internal and external vendors (see Policy AD25 - Video Production), in addition to marketing research and the hiring of ad agencies and marketing consultants (see Policy AD61 University Communications). No marketing consultants, marketing research firms, advertising agencies or design firms, and film and video production companies may be hired without the prior approval of Strategic Communications. Use Advertising, Filming, & Photography Contract Cover Sheet and route as outlined, then Agreements will be forwarded to Purchasing and/or Risk Management for final approval.

Expenses and Transfers

See the Object Classification Code Listing for complete description of usage for each object code.

Numeric listing of Object Codes by Expenses and Transfers
Object Code Description eBuy Catalog Supplier or Purchase Order (PO) Purchasing Card
(P-Card)
Special Request for Check (SRFC)
0301 Stationery and Office Supplies

YES

Preferred Method

General Stores orders through eBuy catalog should be used for catalog pricing

YES

P-card permitted for items not available from eBuy catalog supplier

Up to individual cardholder limits

NO

0302 Medical and Hospital Supplies

YES

Preferred Method

eBuy catalog should be used for catalog pricing

YES

P-card permitted for items not available through eBuy catalog supplier

Up to individual cardholder limits

NO

0303

Laboratory Supplies

Non-Radioactive, Non-Biohazardous, and Not Animals (see below)

YES

Preferred Method

eBuy catalog should be used for catalog pricing

YES

P-card permitted for items not available through eBuy catalog supplier

Up to individual cardholder limits

NO

0303 Laboratory Supplies - Radioactive Materials

YES

PO required - requires Environmental Health and Safety (EHS) approval

NO

NO

0303 Laboratory Supplies - Biohazardous Materials

YES

PO required with appropriate Institutional Biosafety Committee (IBC) approval

NO

NO

0303 Laboratory Supplies - Animals

YES

PO required in consultation with Animal Resource Program (ARP) (See note 2 above)

NO

NO

Unless livestock auction for non-research animals. See Object Code 0740

0304 Food Supplies

YES

Preferred Method

eBuy catalog should be used for catalog pricing

YES

P-card permitted for items not available from eBuy catalog supplier

Up to individual cardholder limits

NO

0305 Custodial and Housekeeping Supplies

YES

Preferred Method

General Stores orders through eBuy catalog should be used for catalog pricing

YES

P-card permitted for items not available from eBuy catalog supplier

Up to individual cardholder limits

NO

0306 Laundry Supplies

YES

Preferred Method

General Stores orders through eBuy catalog should be used for catalog pricing

YES

P-card permitted for items not available from eBuy catalog supplier

Up to individual cardholder limits

NO

0307 Recreational and Athletic Supplies

YES

Preferred Method

eBuy catalog should be used for catalog pricing

YES

P-card permitted for items not available from eBuy catalog supplier

Up to individual cardholder limits

NO

0308 Motor Vehicle Supplies

YES

Preferred Method

eBuy catalog should be used for catalog pricing

YES

P-card permitted for items not available from eBuy catalog supplier

Up to individual cardholder limits

NO

0309 Miscellaneous Supplies (only use when not covered by another object code)

YES

Preferred Method

eBuy catalog should be used for catalog pricing

YES

P-card permitted for items not available from eBuy catalog supplier

Up to individual cardholder limits

NO

0310 Supplies and Materials for Resale

YES

Preferred Method

eBuy catalog should be used for catalog pricing

YES

P-card permitted for items not available from eBuy catalog supplier

Up to individual cardholder limits

NO

0315 Feed/Field

YES

Preferred Method

eBuy catalog should be used for catalog pricing

YES

P-card permitted for items not available from eBuy catalog supplier

Up to individual cardholder limits

NO

0318 Vehicle Fuel

YES

YES

Preferred Method

Only when transaction is $2,000 or less

NO

0319 Uniforms

YES

Preferred Method

YES

Up to individual cardholder limits

NO

0321

and

0323
0321 - Telecommunication Services

0323 - Cellular Services

YES

PO may be used for initial service for Institutional Agreements

YES

Up to individual cardholder limits

YES

For smart card and University owned cellular plans

0322 Postage - UP Campus (includes Fedex/UPS)

YES

Postage may be included on a PO where it is part of a larger agreement or purchase

NO

Use Multimedia & Print Center (MPC) for postage

NO

Use MPC for postage

0322 Postage - Non-UP Campus
(includes Postage Meters and Metering)

Yes

Postage may be included on a PO where it is part of a larger agreement or purchase

YES

Up to individual cardholder limits

NO

0324

and

0329

0324 - Meeting Expenses related to Professional Development

and

0329 - Meeting Expenses

YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protection and recourse which may not be available with SRFC

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

For smaller events (under $10,000 in costs) or with accepted caterers

Any agreements must be sent to Risk Management for review and approval in advance of payment

Purchase Order is preferred

0325

and

0332

0325 - Group Meals related to Professional Development

and

0332 - Group Meals

YES

Preferred Method

PO must be used for large events expected to cost $10,000 or more

PO provides protection and recourse which may not be available with SRFC.

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

For smaller events (under $10,000 in costs) or with accepted caterers

Any agreements must be sent to Risk Management for review and approval in advance of payment

Purchase Order is preferred

Any Travel Object Code

including 0326, 0327, 0328, 0336, 0337, 0338, and 0339
Hotels or other Lodging

(see the Clarification of the use of Travel Object Codes decision tool for further clarification)

YES

Preferred Method

PO required for group travel of $10,000 or more

PO provides protection and recourse which may not be available with SRFC

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

For group travel less than $10,000 or if a PO will not be accepted

All agreements must be sent to Risk Management for review and approval in advance of payment

Purchase Order is preferred

Any Travel Object Code

including 0326, 0327, 0328, 0336, 0337, 0338, and 0339
Bus/Chartering Rentals for Group Travel

(see the Clarification of the use of Travel Object Codes decision tool for further clarification)

The bus company being chartered must appear on the list of companies accepted by Risk Management and be valid for the date of the charter. Any contract with legal terms and conditions must be properly reviewed and signed by someone with the authority to sign contracts on behalf of the University (see Policy FN11 - Contracts and Leases)

YES

Preferred Method

PO required for group travel of $10,000 or more

PO provides more protection and recourse which may not be available with SRFC

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

For group travel less than $10,000 or if a PO will not be accepted

All agreements must be sent to Risk Management for review and approval in advance of payment

Purchase Order is preferred

Any Travel Object Code

including 0326, 0327, 0328, 0336, 0337, 0338, and 0339

Entertainment Venues such as museums

(see the Clarification on the use of Travel Object Codes decision tool for further clarification)

YES

Preferred Method

PO required for group travel of $10,000 or more

PO provides protection and recourse which may not be available with SRFC

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits. Cardholder may need to have the MCC code unblocked before the transaction can be processed

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

For group travel less than $10,000 or if a PO will not be accepted

All agreements must be sent to Risk Management for review and approval in advance of payment

Purchase Order is preferred

0331 Registrations

NO

PO may not be used

YES

Preferred Method

Up to individual cardholder limits

YES

0335 Conference Meals

YES

Preferred Method

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits

All agreements must be sent to Purchasing for review and approval in advance of payment

NO

Unless venue will not accept a PO.

All agreements must be sent to Risk Management for review and approval in advance of payment

0343 Page Charges and Reprints

YES

YES

Preferred Method

Up to individual cardholder limits

NO

0345

and

0346
0345 - Books, Periodicals, Videos, CD ROMs, DVDs

0346 - Books, Periodicals, Videos, CD ROMs, DVDs related to Professional Development

YES

YES

Preferred Method

Up to individual cardholder limits

NO

0349 Travel Inter-campus Related to Professional Development

YES

Preferred Method

PO required for large events expected to cost $10,000 or more

PO provides protection and recourse which may not be available with SRFC

All agreement must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

For smaller events (under $10,000 in costs) or with accepted caterers

Any agreements must be sent to Risk Management for review and approval in advance of payment

Purchase Order is preferred

0352 Electricity

YES

PO may not be used unless a competitive bid opportunity is available due to deregulation

YES

Up to individual cardholder limits and with prior permission from Purchasing or Corporate Controller

YES

0353 Gas - Not Automobile

YES

PO may not be used unless a competitive bid opportunity is available due to deregulation

YES

Up to individual cardholder limits and with prior permission from Purchasing or Corporate Controller

YES

0354 Water

YES

PO may not be used unless a competitive bid opportunity is available due to deregulation

YES

Up to individual cardholder limits and with prior permission from Purchasing or Corporate Controller

YES

0355 Steam

YES

PO may not be used unless a competitive bid opportunity is available due to deregulation

YES

Up to individual cardholder limits and with prior permission from Purchasing or Corporate Controller

YES

0356 Fuel - Coal and Oil

YES

PO may not be used unless a competitive bid opportunity is available due to deregulation

YES

Up to individual cardholder limits and with prior permission from Purchasing or Corporate Controller

YES

0357 Sewage

YES

PO may not be used unless a competitive bid opportunity is available due to deregulation

YES

Up to individual cardholder limits and prior permission from Purchasing or Corporate Controller

YES

0363 Miscellaneous Fees Expense (only when not covered by another object code)

NO

YES

Up to individual cardholder limits

YES

0367

0368

0369
0367 - Short-Term Leases - IT Equipment

0368 - Low-Value Leases - IT Equipment

0369 - Operating Leases - IT Equipment

YES

Preferred Method

All agreement must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits

All agreement must be sent to Purchasing for review and approval in advance of payment

NO

0370

0371

and

0372

0370 - Maintenance Outside Vendors

0371 - Maintenance Contract with Outside Vendors

and

0372 - Maintenance NOT DIRECT BILLED BY OPP

YES

Preferred Method

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits

All agreements must be sent to Purchasing for review and approval in advance of payment

NO

0375 Short-Term Leases - Buildings and Land

NO

NO

YES

Must be managed through OPP/Real Estate Office

0376 Short-Term Leases - Equipment

YES

Preferred Method

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits, except for those prohibited (tent rental)

Best Event OK on P-Card including tent rental due to Master Agreement with Best Event

All agreement must be sent to Purchasing for review and approval in advance of payment

NO

0377 Low-Value Leases

YES

Preferred Method

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits, except for those prohibited (tent rental)

All agreement must be sent to Purchasing for review and approval in advance of payment

NO

0378 Operating Leases - Buildings and Land

NO

NO

YES

Must be managed through OPP/Real Estate Office

0391 Honorarium

(When individuals are being paid for services, use Services Matrix for more detailed directions)

NO

NO

YES

Honorarium payments may not exceed $1,000

0392 Consulting Fees

(When individuals are being paid for services, use Services Matrix for more detailed directions)

YES

PO is required for all consulting services per Policy BS17 - Use and Procurement of External Consultants

NO

NO

0393 Personal / Professional Services

(When individuals are being paid for services use Services Matrix for more detailed directions)

(Paid to PSU employee by processing an SRFC and taxed via Payroll)

SRFC required, regardless of fee for all professional services (Services requiring specialized skills such as physician, dentist, attorney, sports official, etc.), if payment is to an agency/company, a speaker or individual entertainer (e.g., artist, performer, DJ). Non personal and professional services should use object code 0411

Special requirements for video and TV commercial purchases (See Note 3 above)

Special requirements for Recruitment and Search firms:
  • These require prior approval from Human Resources
  • should be paid via SRFC
  • All agreements must be sent to Risk Management for review and approval in advance of payment

YES

If value of service in total is over $10,000 and is not to an agency/company, a speaker providing a professional service or individual entertainer (e.g., artist, performer, DJ).

All agreements must be sent to Purchasing when PO is processed for review and approval in advance of payment

NO

YES

If value of service in total is under $10,000 or if payment is to an agency/company, a speaker providing a professional service or individual entertainer (e.g., artist, performer, DJ)

All agreements must be sent to Risk Management for review and approval in advance of payment, unless using a standardized University Entertainment Agreement template (see the Risk Management website) which goes to the Financial Officer or Student Affairs delegated signatory.

0394

Awards for Students and Non-Employees

(When individuals are being paid for services, use Services Matrix for more detailed directions)

NO

NO

YES

See Procedure CR2052 - Accounting for Coupons, Gift Certificates, and Gift Cards

0398 Royalties paid

NO

NO

YES

0403 Tuition and Fees

NO

NO

YES

For external schools. Payment to Penn State Tuition should be done by Journal Voucher through the Bursar's Office

0405 Landscape - General

YES

Preferred Method

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits

All agreements must be sent to Purchasing for review and approval in advance of payment

NO

0406 Landscape - Athletic

YES

Preferred Method

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits

All agreements must be sent to Purchasing for review and approval in advance of payment

NO

0408 Subcontracts less than or equal to $25,000

NO

NO

YES

Must be managed through the Office of Sponsored Programs

0410 Freight Charges Outbound

YES

UP Locations- use Mail Services at MPC

Non-UP Locations - Use of PO permitted

YES

Preferred Method

Up to individual cardholder limits

NO

0411

Purchased Services and Awards to employees

View 0393 before using this object code

(Paid to PSU employee by processing a SRFC and taxed via Payroll)

YES

All agreements must be sent to Purchasing for review and approval in advance of payment

Awards to Employees - a PO may not be used

YES

Purchased Services - Yes, up to individual cardholder limits

All agreement must be sent to Purchasing for review and approval in advance of payment

Awards to employees -No

YES

Purchased Services - NO

Awards to Employees -Yes

0412

Photographic Services

Use Advertising, Filming, & Photography Contract Cover Sheet and route as outlined

YES

All agreement must be sent to Purchasing for review and approval in advance of payment

NO

YES

(When individuals are being paid for services, use Services Matrix for more detailed directions)

All agreements must be sent to Purchasing for review and approval in advance of payment

0414

and

0443

0414 - Printing and Copying

and

0443 - Printing and Copying

NO

Print Portal must be utilized

YES

Up to the following limits:

UP Locations - up to $250

Non-UP locations - up to $1,000

NO

Print Portal must be used

0415 Refuse Pickup

YES

Preferred Method

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits

All agreements must be sent to Purchasing for review and approval in advance of payment

NO

0416 Subcontracts greater than $25,000

NO

NO

YES

Must be managed through the Office of Sponsored Programs

0440 Composition

YES

Preferred Method

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits

All agreement must be sent to Purchasing for review and approval in advance of payment

NO

0441 Negatives and Offset Printing Plate Making

YES

Preferred Method

All agreement must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits

All agreement must be sent to Purchasing for review and approval in advance of payment

NO

0446 Warehouse Storage Costs (including temporary storage units)

YES

Preferred Method

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits

All agreements must be sent to Purchasing for review and approval in advance of payment

NO

0447

Non-Employment Advertising

(Strategic Communication must approve the hiring of all advertising or design firms and must receive and approve all advertising agreements per Policy AD08 - Purchase of Advertising and Policy AD61 - University Marketing and communications. Use Advertising, Filming, & Photography Contract Cover Sheet and route as outlined

YES

Preferred Method

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

Up to individual cardholder limits

All agreements must be sent to Purchasing for review and approval in advance of payment

YES

All agreements must be sent to Purchasing for review and approval in advance of payment

0448 Employment Advertising

All Employment advertising must be vetted through the Office of Human Resources. Contract your HR Representative

NO

YES

Up to individual cardholder limits

With Human Resources written approval

YES

With Human Resources written approval

0452 Non-capital Software or license agreements (Dollar value is unlimited)

Complete the Software Request Form. Upon completion of the form, instructions will be provided on how to finalize the request

YES

Preferred Method

Use Software @ Penn State when purchasing software

All agreement must be sent to Purchasing for review and approval in advance of payment

YES

All agreements must be sent to Purchasing for review and approval in advance of payment

Purchasing will work with Risk Management to secure any one-time delegations needed to comply with Policy FNG02 Limited Delegation of Contract Approvals

NO

0453

and

0456

0453 - Moving Expense

and

0456 - Relocation Expense

As of January 1, 2018, all moving expense and relocation expense payments are taxable. See the Internal Revenue Service website for further details

YES

PO may be used if Penn State is arranging for moving through contract carrier

NO

YES

SRFC is used to reimburse the employee for moving or relation expenses personally incurred

This reimbursement is subject to the required taxation per the Internal Revenue Service

0454 Memberships

NO

NO

Unless incidental to transactions. Unless incidental to transactions (i.e., conference registrations, access to journals or other data sources) OR in situations where joining a professional organization is the primary purpose with approval by the Financial Officer. See Policy BS14 - Penn State Purchasing Card

YES

0458 Promotional Printing and Copying

YES

PO may be used

All agreements must be sent to Purchasing for review and approval in advance of payment

NOTE: If PSU logo or wording is used, Purchasing will assure that the vendor is an approved Penn State licensee

YES

Up to individual cardholder limits

All agreements must be sent to Purchasing for review and approval in advance of payment

NOTE: If PSU logo or wording is used, the purchase may only be from an approved Penn State licensee

NO

0459 Non-Computer Equipment Purchases under $5,000

YES

Preferred Method

General Stores orders through eBuy catalog should be used for catalog pricing

YES

P-card permitted for items not available from eBuy catalog supplier

Up to individual cardholder limits, but eBuy preferred

NO

0463 Charge-Out Rate Cost Recovery

NO

NO

YES

0475 Legal Payments

NO

NO

YES

0479 Athletic Guarantees

NO

NO

YES

0481 0482 0483 0484 0485 0486 0487 0488

0481 - IT End User Devices Less Than $5000

0482 - IT Networking Devices Less Than $5000

0483 - IT Peripheral Devices Less Than $5000

0484 - IT Server Less Than $5000

0485 - IT Storage Devices Less Than $5000

0486 - IT Video Devices Less Than $5000

0487 - IT Services Provided by External Vendor

0488 - IT Hardware and Software Maintenance

YES

Preferred Method

eBuy catalog should be used for catalog pricing

All agreement must be sent to Purchasing for review and approval in advance of payment

YES

P-card permitted for items not available from eBuy catalog supplier

Up to individual cardholder limits, but eBuy vendors preferred

All agreement must be sent to Purchasing for review and approval in advance of payment

NO

0492 Intellectual Property Applications

NO

NO

YES

Must be routed through Office of Technology Management

0705 Fabrication of Capital Equipment

Contact Property Inventory before proceeding with Payment Decision Matrix

YES

PO may be used but fabrication number (e.g., 14-05) must be noted on the PO

YES

The cardholder must place the fabrication number, (e.g. 14-05), in the Purpose/Description area and in the Free Space Area on IBIS and the cardholder must send Property Inventory copies of the purchase card receipts. The receipts can be sent via interoffice mail to 101 Rider Building or via email to ccopropertyinv@psu.edu. Document the fabrication number on each receipt

NO

0710 Non-Computer Equipment Purchases $5,000 and over

YES

PO must be used

NO

However, if an addition or accessory to a capital item is needed, it can be obtained on the purchasing card, but must be coded in the appropriate 0700-level code as a capital item

NO

0711 Equipment Purchases not PSU Title

YES

NO

NO

0713 Finance Leases - Buildings and Land

NO

NO

YES

Must be coordinated through OPP/Real Estate Office

0714 Finance Leases - Equipment

YES

NO

NO

0716 Computer Software - $100,000 or more - "PSU Fully Titled"

Complete the Software Request Form. Upon completion of the form, instructions will be provided on how to finalize the request

Subscription licenses are non-capital no matter the cost

YES

Preferred Method

NO

NO

0717 Finance Leases - IT Equipment

YES

Preferred Method

NO

NO

0720 Books

YES

YES

Up to individual cardholder limits

Any agreements must be sent to Purchasing for review and approval in advance of payment

YES

Only if purchased through Penn State Libraries under their delegated purchase authority in Policy BS07 - Authority and Procurement

0725

and

0730

0725 - Electronic Resource Materials for Large Collections

and

0730 - Film Purchases

YES

If not purchased through Penn State Libraries

YES

Up to individual cardholder limits

All agreement must be sent to Purchasing for review and approval in advance of payment

YES

Only if purchased through Penn State Libraries under their delegated purchase authority in Policy BS07 - Authority and Procurement

0740 Livestock Purchases

YES

See Note #3 above

NO

NO

Except for non-research animal auctions, or if PO not accepted by vendor

See Note #3 above

0781, 0782, 0783, 0784, 0785, 0786 0781 - IT End User Devices $5,000 & Over

0782 - IT Networking Devices $5000 & Over

0783 - IT Peripheral Devices $5000 & Over

0784 -IT Servers $5000 & Over

0785 - IT Storage Devices $5000 & Over

0786 - IT Video Devices $5000 & Over

YES

Preferred Method

eBuy catalog should be used for catalog pricing

YES

P-card permitted for items not available from eBuy catalog supplier

Up to individual cardholder limits

NO

0805 Prefab Buildings Yes No No
0811 Capital Improvements

YES

Must have prior approval from Office of Physical Plant

NO

YES

Must have prior approval from Office of Physical Plant

RESTRICTED USE OBJECT CLASSIFICATION CODES

The following object classification codes are for restricted use by the identifying department/unit or the type of document used for the transaction (i.e., IDCC, journal voucher, Direct Bills, and/or ROCRs).

Restricted Use Object Codes
Object Code Description Restricted To:
030B Departmental Allotment Budget Use Only
032B Communication Restricted Funds Budget Use Only
033B Meals and Travel-Restricted Funds Restricted Funds Budget Use Only
034B Publications and Video Tape Restricted Funds Budget Use Only
0362 Building Amortization Property Inventory Use Only
0365 Unreconciled University Purchasing Card Charges CENTRAL Use Only
0366 Unclassified Direct Billed Expenses CENTRAL Use Only
037B Maintenance and Repair Restricted Funds Budget Use Only
0374 Maintenance Direct Billed by OPP Office of Physical Plant
0379 Operating Leases - Equipment To be used only after lease analysis by Property Inventory
038B Interest and Benefits Restricted Funds Budget Use Only
0380 Workmen's Compensation CENTRAL Use Only
0381 Insurance CENTRAL Use Only
0382 Interest CENTRAL Use Only
0383 Dental Care CENTRAL Use Only
0384 Vision Care CENTRAL Use Only
0385 Death Benefits CENTRAL Use Only
0386 Life Insurance CENTRAL Use Only
0387 Prescription Drugs CENTRAL Use Only
0388 Vacation Deceased CENTRAL Use Only
0389 Hershey Interns Hershey Use Only
0395 Fellowships Non-Withholding Restricted to IBIS and Workday functions
0401 Unemployment Compensation CENTRAL Use Only
0404 TIAA/SERS Retirement CENTRAL Use Only
0407 IT Services, Internal to the University IDCC Use Only
0409 Dependency Allowance CENTRAL Use Only
0418 Litigation Fees-On Student Loans Bursar/Student Financial Services Use Only
0420 Scholarship/Fellowships/Awards Bursar/Student Financial Services Use Only
0421 Loans Disbursed Bursar/Student Financial Services Use Only
0422 Loans Canceled Bursar/Student Financial Services Use Only
0423 Collection Fees Paid Bursar/Student Financial Services Use Only
0424 Transfers to Endowment Funds Bursar/Student Financial Services Use Only
0425 Transfers to Loan Funds Bursar/Student Financial Services Use Only
0426 Transfers to Scholarship Funds Bursar/Student Financial Services Use Only
0427 Transfers to Other Funds Bursar/Student Financial Services Use Only
0429 Transfers to Endowment Funds (Unspent Income) Object code to record unspent income that has been returned to principal (to distinguish from income returned because an endowment is not yet active)
0430 Impact Fee CENTRAL Use Only
0431 Salary Fringe CENTRAL Use Only
0432 Wage Fringe CENTRAL Use Only
0433 Grad Fringe CENTRAL Use Only
0435 Student Fringe CENTRAL Use Only
0436 Technical Service Fringe CENTRAL Use Only
0437 Postdoctoral Scholars Fringe CENTRAL Use Only
0438 Wage Fringe - ACA Eligible CENTRAL Use Only
0439 Student Fringe - ACA Eligible CENTRAL Use Only
0449 Athletic Grant-in-Aid Intercollegiate Athletics
0457 Equipment - ARL ARL Use Only
0460 HMC Staff Charge-back College of Medicine (HY) Use Only
0461 Administrative Charge Outreach Use Only
0462 Pass-through Account CENTRAL Use Only
0463 Charge-Out Rate Cost Recovery CENTRAL Use Only
0464 Funded Graduate Asst. Fee Restricted to use for graduate students
0471 Patient Care HY Use Only
0472 Clinical Trial Pass Through Fees HY Use Only
0473 Pharmacy Fee Expense HY Use Only
0474 IRB Fee Expense HY Use Only
0489 ICS-ACI Services (Institute of Cyberscience - Advanced Cyberinfrastructure) IBIS Functions (Non-eBuy) only
0491 Government Use Charges ARL Use Only
0495 Credit Card Discount Financial Reporting Use Only
0497 ICS-ACI Services - National Science Foundation Award IBIS Functions (Non-eBuy) only
0498 Hershey Overhead Hershey Use Only
050B Allocation Fund Budget Use Only
070B Equipment Restricted Funds Budget Use Only
0712 Capital Equipment Greater Than $5000 - Government Title ARL Use Only
0715 Unclassified Leases Any lease processed here will be analyzed by Property Inventory to determine proper object code
080B Capital Improvements Restricted Funds Budget Use Only
0810 Architects and Engineers Fees For Capital Improvements Only
0820 Architects and Engineers Expense For Capital Improvements Only
0830 General Contractors For Capital Improvements Only (includes demolition performed by outside contractors)
0840 Electrical Contractors For Capital Improvements Only
0850 Heating Contractors For Capital Improvements Only
0860 Plumbing Contractors For Capital Improvements Only
0870 Surveying For Capital Improvements Only
0880 Testing/Drilling For Capital Improvements Only
0890 Bond For Capital Improvements Only
090B Overhead Restricted Funds Budget Use Only
0901 Contract Research - Non-ARL CENTRAL Use Only
0903 Contract Research - ARL ARL Use Only
0904 Cost Sharing ARL Use Only
0905 Admin Fee CENTRAL Use Only
0906 Administrative Overhead CENTRAL Use Only