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		Contracts must be reviewed by Contract Management. Any UA Logo and artwork must be approved via Branding and Licensing Approval Form.
Airfare		Domestic airfare must be booked using the Concur Booking Tool. Restrictions apply, see UA Travel Policy.			Restrictions apply, see UA Travel Policy.
Alcoholic Beverages		P-Card			Only Allowable when Foundation (Ex. Capstone) funds are used.
Appliances: Coffee pots, Refrigerators, Microwaves		P-Card	Purchase Order (through buyBAMA)		Allowable only when needed for conferences or workshops sponsored by UA, training events, research use, 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	P-Card		See the UA Gift Cards Guide.
Business Entertainment	Banquet, Business Luncheon, and Catering	P-Card	Concur Invoice		Contracts must be reviewed by Contract Management. See Risk Management for a list of approved caterers.
Business Entertainment	Restaurant	P-Card			See UA Spending Policy.
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			Order from link in myBAMA through University Printing
Cards	Holiday/Greeting Cards	P-Card			Allowable with a business purpose explanation. See UA Spending Policy.
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.
Civic of Community Organizations	Chamber of Commerce Dues, Rotary Club Dues	P-Card			Allowable with a legitimate business purpose. Rotary Foundation Fees should be paid for personally.
Clothing and/or Uniforms		P-Card	Purchase Order (through buyBAMA.)	Use UA Approved Contract.	Artwork must be approved via Branding and Licensing Approval Form.
Computers	Desktop, Laptop, Peripherals	P-Card		Use UA Approved Contract.	Apple computers should be purchased at the SupeStore.
Conference and Seminar Meeting Rooms	Meeting room(s) booked at external locations for University hosted events	P-Card	Concur Invoice		Contracts must be reviewed by Contract Management.
Conference Registration Fees		P-Card	Reimbursement to UA Employee
Consulting Services		Concur Invoice			See the Professional Services Guidelines.
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.
Engraving		P-Card			Artwork must be approved via Branding and Licensing Approval Form.
Event Rentals	On Campus	P-Card	Concur Invoice	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		Only Allowable when Foundation (Ex. Capstone) funds are used.
Flower Arrangements	Honors Day, Graduation, or other official University Functions	P-Card	Concur Invoice		See the Professional Services Guidelines.
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			See Tax Office website for Foreign National Tax Analysis. See UA Spending Policy.
Furnishings	Office Accessories for Non-Public Areas (Ex. Lamps, Art work, Heaters, Fans, Clocks, Air Purifiers, Dehumidifiers, 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		A business purpose explanation is required. May be 1099 reportable. See the UA Spending Policy.
Graduation Regalia	Graduation Regalia	P-Card			Allowed if faculty member is participating in Graduation commencement ceremonies as a requirement of the job.
Golf Carts or Similar Vehicles		P-Card	Purchase Order (through buyBAMA)	Use UA Approved Contract.	Purchasing review required; see Risk Management Cart Policy and Training Requirements.
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 Campus Merchandising 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			Contact Land Management & Real Estate Services.
Lodging	In-State Travel for UA Employees	P-Card (if applying GSA Per Diem Method)	Reimbursement to UA Employee as In-State Per Diem (not allowable on P-Card)		Two options for reimbursement for in-state. See the UA Travel Policy.
Lodging	Domestic Overnight Travel for UA Employees	P-Card			Restrictions apply, see UA Travel Policy.
Lodging	Speakers, Guest, Lecturers, Student Groups	P-Card	Concur Invoice to Non-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 as In-State Per Diem			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 as GSA Per Diem			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.
Medications	Tylenol, Advil, Aleve, etc.				Not allowed on any UA funding source. Contact Robby Plumb in Risk Management with questions.
Membership Dues		P-Card	Concur Invoice		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 should be coordinated with Facilities Maintenance.
Passports		P-Card			See UA Travel Policy.
Postage	Stamps	P-Card
Professional Service Agreements/Contracts		Concur Invoice			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			All repairs to building related equipment should be coordinated with Facilities Maintenance.
Royalties		Concur Invoice
Stipends	Stipends for Non-UA Students and Non-UA Employees	Concur Invoice			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 Software Catalog first, then from contract vendors.
Software	Requiring signed license agreement	P-Card	Purchase Order (through buyBAMA)		Contracts must be reviewed by Contract Management.
Speakers & Lecturers		Concur Invoice			See Professional Services Guidelines.
Sponsorships		P-Card	Concur Invoice		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		See Off-Campus Storage Unit Rental Request for approval procedures.
Subscriptions	Journals, Periodicals, etc.	P-Card	Concur Invoice		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	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	Concur Invoice to Non-UA Employee	Use UA Approved Contract.	See the UA Travel Policy.
Vehicle Rentals	UA Fleet Services	Departmental Transfer			https://fleet.ua.edu/
Vehicles		Purchase Order (through buyBAMA)			Must be reviewed via Vehicle Request Form
Visas for International Travel		P-Card	Concur Invoice		See the UA Travel Policy.