University of Alabama Expenditure Guidelines

This matrix is intended to assist the user in identifying the appropriate method of payment for common expenditures. For m
about a specific category, please consult the Accounts Payable, Purchasing, or Purchasing Card Services websites for the full
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 Contr
prohibit some of the expense categories listed here. Categories that are designated as "Foundation Funds Only" are only con
when charged to Foundation funds (Ex. Capstone).
Symbol Key:

Category
Advertisements

Air Charters
Airfare

* Acceptable alternate payment method, $ Requisition required when amount exce

F Only Allowable when Foundation (Ex. Capstone) funds are used

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X Preferred Method of Payment,

Transaction Type
Recruiting, Display Ad, Outdoor
Billboard, Television, Radio, Internet,
Newspaper, Magazine, Journals

X
X

Public Carrier

X
F

Alcoholic Beverages
Alterations &
Monogramming
Appliances: Coffee pots,
Refrigerators, Microwaves

Athletic, Theare, and

Similar Events

Awards & Recognition (UA

employee and related to
University employment)
Awards and Prizes (NonUA employee)

Incentive programs, Student awards

Banquets and catering

including servers and
designers
Books
Bus Charters
Business Luncheon

Business Luncheon
Cards

$
X

Catered

Restaurant
Holiday/Greeting Cards

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Category

Transaction Type

Catering for Business

Meetings and
Conferences

Cellular Phones & Service

Clothing and/or Uniforms

Coffee, cream, sugar, soft Consumed by UA employees

drinks, water, cups,
napkins, etc.

Coffee, cream, sugar, soft Covered by Entertainment

drinks, water, cups,
Guidelines (with an acceptable
napkins, etc.
business purpose)

Computers

Conference and Seminar

Meeting Rooms

X
X

Desktop, Laptop, Peripherals

Meeting room(s) booked at a hotel

with audio visual and/or
presentation equipment for
University hosted events

Conference Registration
Fees
Consulting Services

X
Copying
Copying
Decorations and Party
Supplies

On Campus
Off Campus

*
X

X
$

Donations and
Contributions

Dry Cleaning and

Laundry
Ebay Purchases

X
Engraving
Event Charges
(Table Rentals, Booth
Rentals, Electrical/Data
Connections, Catering,
Rental of Equipment)

UA Hosted Events

Event Charges
(Table Rentals, Booth
Rentals, Electrical/Data
Connections, Catering,
Rental of Equipment)

Non-UA Hosted Events

Express Mail Service

Packages, Overnight

Flower Arrangements
Food Items in Bulk

Furnishings
Furnishings

Furnishings

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Category
Flower Arrangements

Transaction Type
Honors Day, Graduation, or other
official University Functions
Congratulatory, Funeral, Illness,
Administrative Professional's Day
Groceries purchased for business
related meetings, conferences, Food
Labs, etc.
Office Furniture
Office Accessories for Public Areas
(Ex. Lamps, Art work, etc. for
reception areas)
Office Accessories for Non-Public
Areas (Ex. Lamps, Art work, etc. for
private offices)

X
F

X
X

Gifts
X
Golf Carts or Similar
Vehicles
Insurance Payments
Items for Resale
Lease & Rental of
Equipment
Lease & Rental of Real
Estate
Lodging

Out-of-State Travel for UA Employees

Lodging

In-State Travel for UA Employees

$
X
X

X
X

Lodging

Speakers, Guest, Lecturers, Student

Groups

Maintenance or Service
Agreements
Meals
(excluding catering)
Meals
(excluding catering)

Meals during Out of State Travel for

UA Employees
Meals during In-State Travel for UA
Employees

Meals
(excluding catering)
Meals
(excluding catering)

Social Activities for UA Employees,

Retirement Dinners, Receptions
Working meals, Planning Meetings,
Recruitment (Prospective Employee)

X
X

*
X
X

Membership Dues

Mini Storage for

University Owned Items

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Category
Moving Expenses

Transaction Type
Moving Company

X
Moving Expenses

Reimbursements
X

Moving Expenses

House hunting trip expenses

X
X

Office Supplies
Parts for In-House Repairs

X
Postage
Professional Services
Contractual Agreements

Stamps

Promotional Items

Novelties

Propane Gas
Refreshments
(Coffee, cream, sugar,
soft drinks, water, cups,
napkins, etc.)

X
$

X
X
X

Consumed by UA employees
F

Refreshments
(Coffee, cream, sugar,
soft drinks, water, cups,
napkins, etc.)

Covered by Entertainment
Guidelines (with an acceptable
business purpose)

Relocation Expenses

Moving Company

X
Relocation Expenses

Reimbursements
X

Moving Expenses

House hunting trip expenses

X

Repair of Equipment
Royalties
Scholarships or
Fellowships
Signage
Software
Software
Space Heater

*
X

Permanently affixed outdoor signage

Off the shelf, not requiring a signed
license agreement
Requiring signed license agreement

X
*

X
X

Speakers & Lecturers

X
Sponsorships

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Category
Student Activities and
Expenses
Subscriptions

Transaction Type

Journals, Periodicals, etc.

Temporary Labor Staffing

T-Shirts
Vehicle Rentals
Vehicle Rentals
Vehicle Rentals
Vehicles
Visas for International
Travel
Website Domain Fees

X
UA Fleet Services
Off-Campus Vendor (Local)
Off-Campus Vendor (Out of State)

*
X

X
X

X
X

X
X
X
X

of Alabama Expenditure Guidelines

the appropriate method of payment for common expenditures. For more information
Payable, Purchasing, or Purchasing Card Services websites for the full text of the
bserved.

n determining whether an expenditure will be allowable. Certain Contracts or Grants may

ategories that are designated as "Foundation Funds Only" are only considered allowable
Symbol Key:

ternate payment method, $ Requisition required when amount exceeds $4,999.99,

e when Foundation (Ex. Capstone) funds are used

Notes
-Payment may be made via MDV if
P-Card is not accepted.
-Contracts must be reivewed by
Contract Management.
-Out-of-State only
-Restrictions apply, see University
Travel Policies
-Travel Quick Reference

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.
-Prohibited except for the
entertainment of prospective
employees.
-See University Spending Policies.
Processed through Human
Resources

-Contact Accounts Payable

-See Student Payment Policy for
student awards.

-Contracts must be reviewed by the

Contract Management
-See Risk Management Catering
information
-Only allowed on chart A with A
business purpose explanation.
-See Spending Policies.

Notes
-Contracts must be reviewed by
Contract Management.
-See Risk Management Catering
information
See Wireless Communication Policy

Coffee Service should be paid by

MDV
Computer systems not purchased
from contract vendor must be
competitively bid.
Contracts must be reviewed by
Contract Management

Payment may be made via MDV if PCard is not accepted.

Must complete an Independent
Contractor form, a Professional
Services Agreement, and be
reviewed by the Tax Office.

Must be charged to foundation funds

unless there is a valid business
purpose for the purchase (Ex.
Student activities) See University
Spending Policies.
-Prohibited (includes Foundation
Funds)
-See University Spending Policies
-Contact the Tax Office for help

With prior approval from Purchasing.

Must meet certain criteria.

Notes
See University Spending Policies

-Prohibited except for University

memorabilia
-Restrictions apply, see University
Spending Policies
Must be approved by Risk
Management
Consult Risk Management

Contact Land Management & Real

Estate Services
Restrictions apply, see University
Travel Policies
Subject to In-State per diem, see
University Travel Policies. Not
allowable on P-Card.
Lodging for non-UA employees is not
subject to per diem
Contracts must be reviewed by
Contract Management
Restrictions apply, see University
Travel Policies
Subject to In-State per diem, see
University Travel Policies. Not
allowable on P-Card.
See University Spending Policies
Must submit an Entertainment
Expense Form to document the
business purpose of the meal. See
University Spending Policies
-Consult UA Spending Policies for
allowable memberships and
requirements.
-Payment may be made via MDV if
P-Card is not accepted.

Notes
See Relocation of Household Goods
information. Not allowable on PCard.
See Relocation of Household Goods
information. Not allowable on PCard.
See Relocation Expenses Section of
University Travel and Spending
Policies
All repairs to buildings (internal and
external) must be managed by
Construction Administration.
Contact Contract Management for
guidance.
Requires an approved UA logo and
licensing approval.

Coffee Service should be paid by

MDV

See Relocation of Household Goods

information. Not allowable on PCard.
See Relocation of Household Goods
information. Not allowable on PCard.
See Relocation Expenses Section of
University Travel and Spending
Policies

See Student Payment Policy

Must be approved by Facilities
Administration

Contracts must be reviewed by

Contract Management
Requires written approval from
University Energy Engineer.
Requires an approved Independent
Contractor form and a Professional
Services Agreement
Must be reviewed by the Tax Office
and Accounts Payable

Notes
See Student Payment Policy
Payment may be made via MDV if PCard is not accepted.

Requires licensing and design

approval.
Consult UA Travel Policies
Consult UA Travel Policies
See University Travel Policies