The following is intended as a guide to help interpret the OUS and OSU Purchasing Card policies. Purchasing items that are listed as restricted purchase types or account codes could result in the revocation or suspension of the Departmental VISA Purchasing Card.

Restricted Purchase Types

  • Cash Advances
  • Inter-Departmental Expenses (Use a JV)
  • Any Travel or Hosting Related Expense
    • Transportation Fares - e.g. airfares, bus fares, train fares, ferry, etc.
    • Lodging  (conference/seminar lodging, room and tax are allowable – there must be a corresponding registration fee paid and the conference must be identified when lodging transaction is distributed)
    • Misc. Lodging Charges e.g. room service, movies, phone, laundry service, etc.
    • Meals
    • Food / Groceries
    • Alcoholic Beverages
    • Entertainment
  • Weapons / Ammunition
  • Specific 1099 Account Codes

Important Note: The use of Purchasing Cards for personal charges can result in sanctions, up to and including termination. This policy also does not govern fraudulent or other intentionally improper uses of the Pcard.

Purchases Using Account Code 40199 - Construction in Progress for Capital Equipment

Although restricted, account code 40199 may be used for P-card purchases of parts related to the fabrication of capital equipment.  Because this is a special exception to the P-card policy, special rules and process requirements apply as follows:

  1. Department determines that they want to purchase parts for equipment construction using the P-card and account code 40199.
  2. Department notifies the P-card Administrator and requests approval to use account code 40199 via email.  Notification must include a description of the goods being sought and their related cost and other pertinent information.
  3. The P-card administrator approves the request and notifies the department via email, and simultaneously copies the Fixed Asset Property Manager.
  4. Department makes the purchase using the P-card.
  5. After completing the purchase, the department must provide the Fixed Asset Property Manager with a copy of the invoice or other ordering documentation, and must also include detail funding information to ensure that the necessary fixed asset information is properly captured.

An important element of the 40199 process is to obtain pre-approval from the P-card Administrator before purchasing the goods and services.  Failure to do so could result in the revocation of departmental rights to use the P-card for account code 40199 purchases in the future.

When fabrication is complete or at fiscal year-end, whichever comes first, costs must be redistributed by JV from account code 40199 to account code 40101 or A80XX accordingly so the asset record can be created.  The text field of the JV must have the necessary information to create the asset record.  See policies “PRO-Ex1: Creating an Asset Record from a Banner Invoice”, and “PRO-210: Fabrication” for more information.

Restricted Account Codes

Account Code
Account Code Description
20168
Awards
20169
Awards & Prizes - Non-Employee (tax reportable)
22002
Fax Expense
22005
Pager Costs
22010
Telecommunications Recurring Charges
22011
Telecommunications Usage Charges
22012
Telecommunications One-Time Charges
22013
Cellular Telephone Expense
22020
Video Network Access Charges
22021
Video Network Organization Site Service
22022
Video Network Reception Site Service
22030
Teleconference Fees
22031
Transmission Fees
22032
Computer Conferencing Fee
22099
Miscellaneous Communications
23001
Electricity
23003
Conveyance Fee - Natural Gas
23004
Steam - Purchased
23005
Hogged Fuel
23010
Water
23012
Sewage
23099
Miscellaneous Utilities
23301
Garbage (tax reportable)
23310
Infectious Waste Disposal (tax reportable)
23311
Hazardous Waste On-Site Disposal (tax reportable)
23312
Hazardous Waste Off-Site Disposal (tax reportable)
23313
Biological Waste Disposal (tax reportable)
23314
Radiological Waste Disposal (tax reportable)
23370
Recycling Expense (tax reportable)
23505 Major Reconditioning Of Equipment (tax reportable)
24502
Legal Service
24504
Auditing Services
24506
Trustee Service
24508
Departmental Development Costs
24530
Contract Personnel Services
24545
Dispute Resolution Services
24595
Non-resident Alien professional services
24701
Appraisal Service
24702
Engineering & Architectural Service
24703
Environmental Laboratory Service
24704
Construction Permits & Fees
24705
Conditional Use/Planning Fees
24750
Shared Expense Reimb - Auxiliary
24901
Designated Operations Fund Support
24902
Service Dept Support Chg
24910
Vehicle & Equip Use Charge
24995
Construction Contract Services
25021
Radiology films
25022
Radiology - procedures & reading
25051
Appliances/Braces manufacture, fitting, repair
25101
Laboratory services, tests, analysis
25108
Drug testing
25110
Hospitalization
25111
Hospitalization - outpatient
25119
Rehabilitation - outpatient
25120
Medical services
25122
Surgical services
25123
Anesthesia services
25124
General dental services
25125 Orthodontic Services
25126 Psychological Services
25127
Physical therapy
25128
Nursing services
25129
Speech & Audiology services
25130
Occupational therapy
25135
Agency Nurse fee
25140
Research subjects
25150
EKG services
25151
EEG Services (tax reportable)
25152
Echo Cardiogram (tax reportable)
25159
Cardiac Catheterization (tax reportable)
25180
Athletic medical insurance reimbursement
25199
Other Medical / Scientific services
28502
Overtime Meal Allowance (W-2 reportable)
28510
Moving Exp-Non-Employee-Taxable
28520
Disbursement of Wages to Survivor
28521 Early Retirement-Health Care
28530 Vol'y Concel Empl Cntr-Acad Nonempl
28531
Royalty Payments
28532
Hiring Incentive (W-2 Subject)
28540
Depend Assist Tuit & Fees-Non-Emply
28541
Dependent Assist Other-Non-Employee
28542
Temp Living & Suppl Allow-Nonemploy
28543
Settling-in Allow Paymt-Non-Employe
28544
Storage of Household Goods-Non-Empl
28547 Ins Benefits-Non-Empl (reportable)
28555 Employee Assistance - Contract Svc
28602
Conference Housing
28603
Conference Meals
28604
Conference Refreshments
28605
Conference Events
28606
Conference Facilities (tax reportable)
28610
Entertainment Refreshments - Inter-Departmental
28611
Meetings
28612
Hosting Groups and Guests
28613
Public Relations / Fund Raising
28620
Non-Stipend Room and Board
28630
Non-OUS participant - Tuition
28631
Non-OUS participant - Other
28632
Non-OUS participant - Non resident alien (tax reportable)
28633
Non-OUS participant - Book Allowance
28634
Non-OUS participant - Room and Board
28635
Non-OUS participant - Travel Payment
28636
Non-OUS Participant -No Receipts (tax reportable)
28650
Trade Show / Event Fees
28699
Other Conference / Entertainment Expense
28714 Settlement as Result of Litigation
39415
In-State Employee Program Travel
39416
In-State Employee Training Travel
39445
In-State Non-Employee Program Travel
39446
In-State Group Travel
39492
In-State Sponsored Workshop Speaker Travel - No Indirect Cost
39515
Out-of-State Employee Program Travel
39516
Out-of-State Employee Training Travel
39545
Out-of-State Non-Employee Program Travel
39546
Out-of-State Group Travel
39615
Foreign Employee Program Travel
39616
Foreign Employee Training Travel
39645
Foreign Non-Employee Program Travel
39646
Foreign Group Travel
39712
Employee travel - taxable (W-2 reportable)
39713
Dependent of employee travel - (W-2 Reportable)
39742
Non-employee travel - taxable (tax reportable)
39743
Dependent of non-employee travel - taxable (tax reportable)
40199
Construction in Progress for Capital Equipment