Expenditure Matrix

This 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. UA Approved Contracts must be used when available.

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).

Category	Transaction Type	Preferred Method of Payment	Alternate Payment Method	Contract	Notes
Advertisement Placements	Recruiting, Display Ad, Outdoor Billboard, Television, Radio, Internet, Newspaper, Magazine, Journals	P-Card	Concur Invoice Payment Request		Contracts must be reviewed by Contract Management. Any UA Logo and artwork must be approved via Branding and Licensing Approval Form.
Airfare		P-Card	Reimbursement to UA Employee or Concur Invoice Payment Request to Non-UA Employee.		Restrictions apply, see UA Travel Policy. Airfare and lodging for student groups should be processed with P-Card or Concur Invoice Payment Request.
Alcoholic Beverages		P-Card			Only Allowable when Foundation (Ex. Capstone) funds are used.
Alterations & Monogramming		P-Card		Use UA Approved Contract.	Artwork must be approved via Branding and Licensing Approval Form.
Appliances: Coffee pots, Refrigerators, Microwaves		P-Card	Purchase Order (through buyBAMA)		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, Theatre, and Entertainment Events		P-Card			See UA Spending Policy.
Awards & Recognition (UA employee and related to University employment)					Processed through Human Resources.
Awards and Prizes (Non-UA employee)	Incentive programs, Student awards	P-Card			Contact Accounts Payable. See Payments to Student Policy for student awards. If getting the item(s) customized the artwork must be approved via Branding and Licensing Approval Form.
Awards and Prizes (Non-UA employee)	Gift Card	UA Gift Card			See the UA Gift Cards Guide.
Banquets		P-Card			Contracts must be reviewed by Contract Management. See Risk Management for a list of approved caterers.
Books		P-Card
Bus Charters		Purchase Order (through buyBAMA)			Charters must be booked through the Purchasing Department. Please contact Purchasing Department. for assistance.
Business Cards and Letterhead		Departmental Transfer			Contact University Printing.
Business Luncheon	Catered	P-Card	Concur Invoice Payment Request		Contracts must be reviewed by Contract Management. See the Risk Management website for a list of approved caterers.
Business Luncheon	Restaurant	P-Card	Concur Invoice Payment Request
Cards	Holiday/Greeting Cards	P-Card			Allowable with a business purpose explanation. See UA Spending Policy.
Catering		P-Card	Concur Invoice Payment Request		Contracts must be reviewed by Contract Management. See Risk Management for a list of approved caterers.
Cellular Phones & Service	Departmental Phones	P-Card			See Wireless Communication Policy.
Cellular Phones & Service	Individuals				See Wireless Communication Stipend Policy.
Chemicals	Chemical and /or biological gases (not automotive gasoline)	P-Card	Purchase Order (through buyBAMA)		Chemicals of Interest (a.k.a. Regulated Chemicals) must be reviewed and approved by Environment Health & Safety.
Clothing and/or Uniforms		P-Card	Purchase Order (through buyBAMA.)	Use UA Approved Contract.	Artwork must be approved via Branding and Licensing Approval Form.
Coffee, cream, sugar, soft drinks, water, cups, napkins, etc.		P-Card			Prohibited unless covered by Entertainment Guidelines.
Computers	Desktop, Laptop, Peripherals	P-Card		Use UA Approved Contract.	Apple computers are purchased via DTA at the SupeStore Apple Store.
Conference and Seminar Meeting Rooms	Meeting room(s) booked at a hotel with audio visual and/or presentation equipment for University hosted events	P-Card	Concur Invoice Payment Request		Contracts must be reviewed by Contract Management.
Conference Registration Fees		P-Card	Reimbursement to UA Employee
Consulting Services		Concur Invoice Payment Request			Contact Contract Management for guidance.
Copying		P-Card
Decorations and Party Supplies		P-Card			Must be charged to foundation funds unless there is a valid business purpose for the purchase (Ex. Student activities). See UA Spending Policy.
Dry Cleaning and Laundry		P-Card		Use UA Approved Contract.
Engraving		P-Card			Artwork must be approved via Branding and Licensing Approval Form.
Event Rentals	On Campus	P-Card	Concur Invoice Payment Request	Use UA Approved Contract.	Includes tents, tables, chairs, etc.
Express Mail Service	Packages, Overnight	P-Card		Use UA Approved Contract.	See UA Mail Services or Use UA Approved Contract.
Flower Arrangements	Congratulatory, Funeral, Illness, Administrative Professional's Day	P-Card	Concur Invoice Payment Request		Only Allowable when Foundation (Ex. Capstone) funds are used.
Flower Arrangements	Honors Day, Graduation, or other official University Functions	P-Card	Concur Invoice Payment Request
Food Items in Bulk	Groceries purchased for business related meetings, conferences, Food Labs, etc.	P-Card			Alternatively, departments may check out a Sam's Club UA membership card through Procurement Services.
Foreign Visitors		Concur Invoice Payment Request			See Tax Office website for Foreign National Tax Analysis. See UA Spending Policy.
Furnishings	Office Accessories for Non-Public Areas (Ex. Lamps, Art work, etc. for private offices)	P-Card			Only Allowable when Foundation (Ex. Capstone) funds are used.
Furnishings	Office Accessories for Public Areas (Ex. Lamps, Art work, etc. for reception areas)	P-Card
Furnishings	Office Furniture (Desk, Chair)	P-Card	Purchase Order (through buyBAMA)	Use UA Approved Contract.	Contact UA Furnishing and Designs prior to purchase.
Gifts		P-Card	Concur Invoice Payment Request		A business purpose explanation is required. May be 1099 reportable. See the UA Spending Policy.
Golf Carts or Similar Vehicles		Purchase Order (through buyBAMA)	P-Card		Must be approved by Risk Management.
Items for Resale		P-Card	Purchase Order (through buyBAMA)		For guidance on sales tax responsibilities, refer to the Tax Office website: Tax Collection on University Sales. See Purchasing UA Merchandise for Resale Policy.
Lease & Rental of Equipment		P-Card	Purchase Order (through buyBAMA)	Use UA Approved Contract.	Contracts must be reviewed by Contract Management.
Lease & Rental of Real Estate		Concur Invoice Payment Request			Contact Land Management & Real Estate Services.
Linens (Rental)		P-Card		Use UA Approved Contract.
Lodging	In-State Travel for UA Employees	Reimbursement to UA Employee			Subject to In-State per diem, see UA Travel Policy. Not allowable on P-Card unless covered by Section 10.5 Exceptions of UA Travel Policy.
Lodging	Out-of-State Travel for UA Employees	P-Card	Reimbursement to UA Employee		Restrictions apply, see UA Travel Policy.
Lodging	Speakers, Guest, Lecturers, Student Groups	P-Card	Concur Invoice Payment Request to Non-UA Employee Reimbursement to UA Employee		Lodging for non-UA employees is not subject to per diem. Airfare and lodging for student groups should be processed with P-Card or Concur Invoice Payment Request.
Maintenance or Service Agreements		P-Card	Purchase Order (through buyBAMA)		Contracts must be reviewed by Contract Management.
Meals (excluding catering)	Personal Meals during In-State Travel for UA Employees	Reimbursement to UA Employee			Subject to In-State per diem, see UA Travel Policy. Not allowable on P-Card.
Meals (excluding catering)	Personal Meals during Out of State Travel for UA Employees	Reimbursement to UA Employee			Restrictions apply, see UA Travel Policy. Not allowable on P-Card.
Meals (excluding catering)	Social Activities for UA Employees, Retirement Dinners, Receptions	P-Card			Only Allowable when Foundation (Ex. Capstone) funds are used. See UA Spending Policy.
Meals (excluding catering)	Working meals, Planning Meetings, Recruitment (Prospective Employee)	P-Card			Must submit an Entertainment Expense Form to document the business purpose of the meal. See UA Spending Policy.
Membership Dues		P-Card	Concur Invoice Payment Request		See the UA Spending Policy for allowable memberships and requirements.
Office Supplies		P-Card		Use UA Approved Contract.
Parts for In-House Repairs		P-Card	Purchase Order (through buyBAMA)	Use UA Approved Contract.	All repairs to buildings (internal and external) must be managed by Construction Administration and /or Facilities Maintenance.
Passports		P-Card			See UA Travel Policy.
Postage	Stamps	P-Card
Professional Service Agreements/Contracts		Concur Invoice Payment Request			See the Professional Services Guidelines.
Promotional Items	Novelties and T-Shirts	P-Card	Purchase Order (through buyBAMA)	Use UA Approved Contract.	Artwork must be approved via Branding and Licensing Approval Form.
Refreshments (Coffee, cream, sugar, soft drinks, water, cups, napkins, etc.)	Consumed by UA employees	P-Card			Only Allowable when Foundation (Ex. Capstone) funds are used.
Refreshments (Coffee, cream, sugar, soft drinks, water, cups, napkins, etc.)	Covered by Entertainment Guidelines (with an acceptable business purpose)	P-Card
Repair of Equipment		P-Card
Royalties		Concur Invoice Payment Request
SAMS	Groceries purchased for business related meetings, conferences, Food Labs, etc.	P-Card			See the SAMS Club guidelines.
Stipends	Stipends for Non-UA Students and Non-UA Employees	Concur Invoice Payment Request			Refer to the Tax Office – Stipends website for guidance on how to classify and process stipend payments.
Software	Not requiring a signed license agreement	P-Card	Purchase Order (through buyBAMA)	Use UA Approved Contract.	Check availability through OIT first, then from contract vendors. If not available from either, request approval from Purchasing prior to ordering.
Software	Requiring signed license agreement	P-Card	Purchase Order (through buyBAMA)		Contracts must be reviewed by Contract Management.
Space Heater		P-Card		Use UA Approved Contract.	Requires written approval from University Energy Manager.
Speakers & Lecturers		Concur Invoice Payment Request			See Professional Services Policy.
Sponsorships		P-Card	Concur Invoice Payment Request		Artwork must be approved via Branding and Licensing Approval Form. Then, must be reviewed by the Director of Accounts Payable.
Storage Units Rentals		P-Card	Concur Invoice Payment Request		See Off-Campus Storage Unit Rental Request for approval procedures.
Subscriptions	Journals, Periodicals, etc.	P-Card	Concur Invoice Payment Request		Contracts must be reviewed by Contract Management.
Temporary Labor Staffing		P-Card	Purchase Order (through buyBAMA)	Use UA Approved Contract.
T-Shirts		P-Card	Purchase Order (through buyBAMA) Concur Invoice Payment Request	Use UA Approved Contract.	Artwork must be approved via Branding and Licensing Approval Form.
Vehicle Rentals	Off-Campus Vendor (Local and Out-of-State)	P-Card	Reimbursement to UA Employee Concur Invoice Payment Request to Non-UA Employee	Use UA Approved Contract.	See the UA Travel Policy.
Vehicle Rentals	UA Fleet Services	Departmental Transfer
Vehicles		Purchase Order (through buyBAMA)			Must be reviewed by Purchasing with final approval by VP of Financial Affairs.
Visas for International Travel		P-Card	Concur Invoice Payment Request		See the UA Travel Policy.

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