Expenditure Matrix – Procurement | The University of Alabama

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
Advertisements	Recruiting, Display Ad, Outdoor Billboard, Television, Radio, Internet, Newspaper, Magazine, Journals	P-Card	Concur Invoice Payment Request		Contracts must be reviewed by Contract Management. Artwork must be approved via Branding and Licensing Approval Form.
Air Charters	Group and team charters	Purchase Order (through buyBAMA)		Use UA Approved Contract.	Contact the Purchasing Department.
Airfare		P-Card	Reimbursement to 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.
Banquets		P-Card			Contracts must be reviewed by Contract Management. See Risk Management for a list of approved caterers.
Books		P-Card	Purchase Order (through buyBAMA)
Bus Charters		Purchase Order (through buyBAMA)		Use UA Approved Contract.	Contact the Purchasing Department.
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		Use UA Approved Contract.
Cellular Phones & Service	Individuals				See Wireless Communication Stipend Policy.
Chemicals of Interest		Purchase Order (through buyBAMA)	P-Card		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	Prohibited unless covered by Entertainment Guidelines.	Use UA Approved Contract.	Prior approval needed from Purchasing for any computer systems not available on 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	Off Campus	P-Card
Copying	On Campus	Departmental Transfer	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.	Use UA Approved Contract.
Ebay Purchases		P-Card			Approval from Purchasing required.
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			Sam's Club purchases require use of UA membership card that must be checked out 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.
Gases	Chemical and /or biological gases	P-Card	Purchase Order (through buyBAMA)	Use UA Approved Contract.	Not automotive gasoline.
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		P-Card	Purchase Order (through buyBAMA)		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 (Purchase and rental)		P-Card
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.
Lodging	Out-of-State Travel for UA Employees	P-Card	Concur Invoice Payment Request Reimbursement to UA Employee		Restrictions apply, see UA Travel Policy.
Lodging	Speakers, Guest, Lecturers, Student Groups	P-Card	Concur Invoice Payment Request 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.
Mini Storage for University Owned Items		P-Card	Purchase Order (through buyBAMA)	Use UA Approved Contract.
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. Issuance of new passport for UA related travel is allowable. Renewals are not allowable.
Postage	Stamps	P-Card
Professional Service Agreements/Contracts		Concur Invoice Payment Request			Contact Contract Management for guidance.
Promotional Items	Novelties and 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.
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	Purchase Order (through buyBAMA) Concur Invoice Payment Request
Royalties		Concur Invoice Payment Request
Signage	Permanently affixed outdoor signage	P-Card	Purchase Order (through buyBAMA)	Use UA Approved Contract.	Must be approved by UA Planning and Design.
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.
Subscriptions	Journals, Periodicals, etc.	P-Card	Concur Invoice Payment Request		Contracts must be reviewed by Contract Management.
Temporary Labor Staffing		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	Use UA Approved Contract.	See the UA Travel Policy.
Vehicle Rentals	UA Fleet Services	Departmental Transfer
Vehicles		Purchase Order (through buyBAMA)
Visas for International Travel		P-Card	Concur Invoice Payment Request		See the UA Travel Policy.