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Financial Services
Expense Code Matrix
AUM Expense Matrix is to be used as a guide for AUM employees to assist with proper account code usage, method of payment, and to ensure purchases are procured through contract, if applicable. For more information, please contact Financial Services. Also, refer to the links below for AU policies.
Guiding Principles
Financial Services
Expense Code Matrix
| Category | Transaction Examples | Account Code | Account Code Title | Preferred Method of Payment | Alternate Method of Payment | Contract/Preferred Vendor | Policy | Notes |
|---|---|---|---|---|---|---|---|---|
| Advertisements | Billboards, Commercials, Radio, Internet, Print Ads | 70700 | Job Vacancy Ads | pcard | eVendor (no PO required) | Position advertisements require AA/EEO or Human Resources approval Use of AUM logo requires approval by Marketing |
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| 70710 | Program Promotional Expenses | |||||||
| 70720 | Sponsorships | |||||||
| Airfare | main cabin or economy fares only | 70250 | Individual Travel Airfare | pcard | eTravel | Travel §3.1 Air Travel | No insurance of any kind will be reimbursed or paid, cannot purchase for guests, interviewees, and contractors | |
| 70260 | Individual Foreign Travel | |||||||
| 70300 | Team/Group Travel Airfare | |||||||
| Alcoholic Beverages | foundation voucher | Foundation §1 Alcohol | Only allowable on AU Foundation - see Financial Services for more information before making purchase | |||||
| Apparel, Clothing, Uniforms | for employees | 70855 | Uniform Replacement | pcard or direct charge (bookstore) | eVendor | Spending §11 Use of Funds, Uniforms | all apparel purchases require prior approval from Financial Services to ensure compliance with IRS regulations and limited to 2 items, not to exceed $100 | |
| for students/others | 70710 | Program Promotional Expenses | Use of AUM logo requires approval by Marketing | |||||
| Apple Products | iPads | state | its | |||||
| Appliances (Small) | Coffee pots, Refrigerators, Microwaves | 71020 | Non-Capital Other Equipment | pcard | eVendor | Grangier/Home Depot | depends on purpose; call FAS for approval | |
| Audio Visual Equipment/Supplies | photo, video, audio, lighting, pro accessories, entertainment, projection and surveillance devices, security, multimedia, optics and A/V | 70900 | Audio Visual Supplies | pcard | eVendor | B&H | note contract number - CNR-01341-P | |
| Auto/Vehicle Parts | no services | 70225 | Other Vehicle Supplies | pcard | eVendor | Advance Auto Parts | must be authorized by Fleet Management, Note license plate number on invoice and contract number - 2017000280 (USC) | |
| Awards to Students (Cash Value, Gift Card) | 70455 | Non-Employee Awards | eVendor | direct charge | Spending §15 Awards | not scholarships, must be a competitive process, award included in their financial aid calculation | ||
| Awards to Employees (Cash Value, Gift Card) | paycheck | Spending §15 Awards | contact FAS in advance | |||||
| Baggage (Airfare) | see airfare | |||||||
| Books | 70850 | Books/Periodicals/Publications | pcard | eVendor | must document benefit to university | |||
| Business Cards, Letterhead, Stationary | 70780 | Office Printing | pcard | eVendor | TBA | Use of AUM logo requires approval by Marketing | ||
| Business Meals | incidental to business meetings during traditional meal times | 70350 | Business Meals | pcard | eVendor | Spending §13 Policy for the Purchase of Food and Business Related Entertainment | employees, compensated contractors, students must be on campus expenses up to $15/breakfast, $20/lunch, $40/dinner per person |
|
| Business Refreshments | incidental to business meetings during non traditional meal times, typically light and low cost | 70375 | AUM Business Refreshments | pcard | eVendor | Spending §13 Policy for the Purchase of Food and Business Related Entertainment | employees, compensated contractors, students must be on campus - special circumstances may exsist, call FAS to discuss in advance |
|
| Cards | holiday, retirement, sympathy, thank you cards, etc.; must have AUM logo | 70780 | Office Printing | pcard | eVendor | Spending §13 Policy for the Purchase of Food and Business Related Entertainment | must document how expenditure is in the best interest of the University and promotes the purposes of the University Use of AUM logo requires approval by Marketing | |
| Cell Phones | coordinate through IT services | |||||||
| Cell Phone Accessories | Charger, Case | 70945 | Other Expendable Supplies | pcard | direct charge | note the AUM cell phone number on the receipt | ||
| Charter Buses | 70330 | Team/Group Vehicle Rental | pcard | eVendor | Charter Bus Services | document benefit to university, link to risk mgmt | ||
| Computers/IT Products | Networking supplies, tablets, printers, keyboard | 71150 | Computer Supplies | pcard | eVendor | GovConnection | Computer and IT related purchases should be coordinated through IT Services, all pcard transactions automatically route to ITS for approval | |
| Computers, laptops | 71000 | Non-Capital Computer Equipment | pcard | eVendor | ||||
| Coffee Break Supplies | not allowable for personal use, see Guest/Business Refreshments | |||||||
| Copier Lease | Copier lease/ maintenance contract | 70105 | Operating Lease | eVendor | ||||
| Copying | Black/White, Color from an on-campus copier | 70851 | Copying | eVendor | direct charge | most cases require a PO | ||
| Decorations and Party Supplies | 70945 | Other Expendable Supplies | pcard | eVendor | Must be a valid business purpose for the purchase (i.e. student activities) | |||
| Flowers | Congratulatory/ Funeral/ Professional Day | foundation voucher | Foundation §13. Flowers, Invitations and Greeting Cards | Only allowable on AU Foundation, not to exceed $70 - see Financial Services for more information before making purchase, requires Dean or Vice Chancellor approval. | ||||
| Official University Functions | 70355 | Flowers | pcard | eVendor | Spending §13 Policy for the Purchase of Food and Business Related Entertainment | decorative purposes for official AU business functions | ||
| First Aid Kits | Band-Aids, etc. for general department use | 70945 | Other Expendable Supplies | pcard | eVendor | Staples Advantage | ||
| Flyers/posters/ads | research posters, on campus flyers, informational flyers | 70781 | Flyers/Posters/Ads - Printing | pcard | eVendor | Use of AUM branding or logo require prior approval from University Marketing. Approval to print should be included with backup. Please obtain 3 quotes and go with the lowest quote. | ||
| medical supplies | ||||||||
| Foreign Travel | per diem, hotel, airfare, transportation | 70260 | Individual Foreign Travel | pcard (no food) | eTravel | Travel §2.2 International Travel | ||
| 70315 | Team/Group Foreign Travel | |||||||
| Food Items in Bulk | see Guest/Business Refreshments | |||||||
| Furniture | chairs, tables, hutches, etc. | 71010 | Non-Capital Furniture | pcard | eVendor | Staples Advantage or State Contract | contact Financial Services for help procuring unique items | |
| Gas/Fuel | AUM owned vehicles | 70930 | Liquid Fuel Gas & Oil (Autos) | pcard | eTravel | Reference the license plate number for University/State owned vehicles or note “rental car” if fuel is purchased for a rental car. | ||
| Rental Vehicles | 70290 | Individual Vehicle Rental | ||||||
| Gifts (Distinguished Guests) | memorabilia (token items that must be inscribed or imprinted with words and/or pictures identify the University) and plaques | 70710 | Program Promotional Expenses | pcard | eVendor/direct charge | Spending §13 Gifts, Plaques & Framing | document benefit to university, generally less than $25 per item | |
| Gifts (Employees) | not allowable, see Retirement Receptions | |||||||
| Guest Meals | distinguished guests, interviewees and persons visiting AUM as non-paid guests accompanied by an AUM employee host | 70360 | Guest Meals | pcard (when cardholder is not on travel status) | eVendor/eTravel | Spending §13 Policy for the Purchase of Food and Business Related Entertainment | Guest meals are limited to actual expenses up to a total of $75/day per guest, more than 3 employees in attendance requires explanation | |
| Guest Refreshments | Beverages for guests of AUM; not a full meal, typically light and low cost | 70375 | AUM Business Refreshments | pcard | eVendor | Spending §13 Policy for the Purchase of Food and Business Related Entertainment | ||
| Holiday/Seasonal Social Events | foundation voucher | §25 Staff Meals | ||||||
| Honorariums | distinguished/official guest of the University in order to help defray their costs of traveling | 70500 | Honorariums | eVendor | none | Spending §17 Honorariums | may be paid in advance at department's discretion, contact Finance Service for template | |
| Immunizations | 70260 | Individual Foreign Travel | pcard | eVendor* | as required or recommended by CDC, State Department, or country visited *personal reimbursement allowed only with prior approval from Financial Services |
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| Insurance - Trips, Vehicle | Airfare insurance, Hotel Insurance, Trip Cancellation | not an allowable expense | ||||||
| Lodging/Hotel (Prepaid for Interviewees) | 70270 | Individual In-State Travel | eVendor | none | Holiday Inn Express, Fairfield Inn, Sonesta | include agenda and purpose of visit | ||
| Lodging/Hotel (Out of State Employees) | not Airbnb, VRBO, and similar rental brokers | 70270 | Individual Out-of-State Travel | pcard | eTravel | Travel §2.1.3 Out-of-State Travel Reimbursement | include written supervisor approval when using pcard (RAT) | |
| Lodging/Hotel (Airbnb, VRBO, and similar rental brokers) | 70270 | Individual Out-of-State Travel | eTravel | none | Travel §2.1.3 Out-of-State Travel Reimbursement | rental brokers must be paid up front with personal funds and be the lowest lodging option, pcard transaction will require reimbursement to the university | ||
| Maintenance/Service Agreements | ||||||||
| Membership Dues | Individual or Institutional, includes accreditation fees | 70650 | Institutional Memberships | pcard | eVendor | Spending §12 Memberships | Individual memberships – requires supervisor’s approval indicating the direct and documented benefit to the University, contact Financial Services for an example | |
| 70655 | Individual Memberships | |||||||
| Office Décor | Office Décor | 71020 | Non-Capital Other Equipment | pcard | eVendor | require supervisor approval and documented benefit to university | ||
| Office Supplies | pens, paper, toner, rulers, sticky notes, etc. Typically consumed over a period of time or very low in cost | 70935 | Office Supplies | pcard | eVendor | Staples Advantage | ||
| Passports and Visas | ||||||||
| Plaques and Trophies | Certificates, Frames | 70910 | Award Supplies | pcard | eVendor Voucher | §15 Awards | ||
| Postage | 70070 | Postage | pcard | direct charge | Can use AUM Mailroom Services -> Direct Bill to department; must document how postage is used | |||
| Professional Service Agreements (PSAs) | ||||||||
| Promotional Items | token items that must be inscribed or imprinted with words and/or pictures identifying the University | 70710 | Program Promotional Expenses | pcard | eVendor | Preferred Vendor Contracts Promotional Products | require Marketing approval and 3 quotes, you must go with lowest quote | |
| Publication/Journal Submission Fees | published research, manuscripts, submissions to academic journals | 70850 | Books/Periodicals/Publications | pcard | eVendor | list faculty member, name of manuscript or paper and/or overview of research being presented. Program code should be 2050 | ||
| Registration Fees | Conference, Professional Development or Continuing Education Course, Examination, or Certification | 70275 | Indiv Registration Fee-Non Travel | pcard | eVendor | Spending §11 Use of Funds | must not be required to obtain the position | |
| 70280 | Individual Registration Fee-Travel | pcard | eTravel | Travel §2.4 Conference Registration | ||||
| Repairs of Equipment | ||||||||
| Retirement Reception | official retirement only | 70375 | AUM Business Refreshments | pcard/direct charge | eVendor | Spending §13 Policy for the Purchase of Food and Business Related Entertainment | employees leaving the University who are not retiring are considered personal in nature and may not be paid | |
| Software | 71160 | Computer Software Maintenance/Renew | ||||||
| 71170 | Computer Software License Fees | |||||||
| Sponsorships | 70720 | Sponsorships | eVendor | pcard | must document a clear benefit to AUM and be authorized by Marketing department | |||
| Subscriptions | small periodic payments for access to information or use (i.e. apps, magazines newsletters) | 70835 | Subscriptions | pcard | eVendor | any service that stores Personal Identifiable Information (PII) or integrate with AUM systems requires prior approval | ||
| Travel (Guest) | Speakers, Guest, Lecturers, no food on pcard | various, see specific components | eVendor | none | Travel | all guests are subject to AUM travel policies, also see Honorariums as a possible alternative | ||
| Travel (In-State) | 70265 | Individual In-State Travel | eTravel | none | Travel §2.1.1 In-state Travel Reimbursement | nothing allowed on pcard, exceptions may be available, contact Financial Services | ||
| Travel (Interviewee) | no food or transportation on pcard | various, see specific components | one time eVendor | none | Travel | all guests are subject to AUM travel policies | ||
| Travel (Students) | no food on pcard | various, see specific components | eVendor | none | Travel | subject to travel policy, see Field Trip Guidelines (https://cws.auburn.edu/rms/pm/fieldtrip) | ||
| Vehicle Rentals | non charter buses | 70290 | Individual Vehicle Rental | pcard | eTravel | Enterprise/National | Travel §3.2.4 Rental Vehicles | please read Travel §3.2.5 Insurance for Rental/Personal Vehicles |
| 70330 | Team/Group Vehicle Rental | pcard | eTravel/eVendor | |||||
| Vehicle Repair/Maintenance | oil change, DOT inspection, tire change | 70165 | Vehicle Repairs & Maintenance | eVendor | none | TBA | must be authorized by Fleet Management, note license plate number on invoice | |
| Retirement Gift | 70845 | Other General Admin Expenses | ||||||
| Cleaning Supplies | lysol, hand sanitizer, klenex for areas open to the public | 70945 | Other Expendable Supplies |
