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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

  • Purchases of goods and/or services should never be made with personal funds. Any such purchase will not be reimbursed without prior approval.
  • Adequate documentation and a clear/meaning business purpose will also be required.
Financial Services

Expense Code Matrix

CategoryTransaction ExamplesAccount CodeAccount Code TitlePreferred Method of PaymentAlternate Method of PaymentContract/Preferred VendorPolicyNotes
AdvertisementsBillboards, Commercials, Radio, Internet, Print Ads70700Job Vacancy AdspcardeVendor (no PO required)Position advertisements require AA/EEO or Human Resources approval
Use of AUM logo requires approval by Marketing
70710Program Promotional Expenses
Airfaremain cabin or economy fares only70250Individual Travel AirfarepcardeTravelTravel §3.1 Air TravelNo insurance of any kind will be reimbursed or paid, cannot purchase for guests, interviewees, and contractors
70260Individual Foreign Travel
70300Team/Group Travel Airfare
Alcoholic Beveragesfoundation voucherFoundation §1 AlcoholOnly allowable on AU Foundation - see Financial Services for more information before making purchase
Apparel, Clothing, Uniformsfor employees70855Uniform Replacementpcard or direct charge (bookstore)eVendorSpending §11 Use of Funds, Uniformsall 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/others70710Program Promotional ExpensesUse of AUM logo requires approval by Marketing
Apple ProductsiPadsstateits
Appliances (Small)Coffee pots, Refrigerators, Microwaves71020Non-Capital Other EquipmentpcardeVendorGrangier/Home Depotdepends on purpose; call FAS for approval
Audio Visual Equipment/Suppliesphoto, video, audio, lighting, pro accessories, entertainment, projection and surveillance devices, security, multimedia, optics and A/V70900Audio Visual SuppliespcardeVendorB&Hnote contract number - CNR-01341-P
Auto/Vehicle Partsno services70225Other Vehicle SuppliespcardeVendorAdvance Auto Partsmust be authorized by Fleet Management, Note license plate number on invoice and contract number - 2017000280 (USC)
Awards to Students (Cash Value, Gift Card)70455Non-Employee AwardseVendordirect chargeSpending §15 Awardsnot scholarships, must be a competitive process, award included in their financial aid calculation
Awards to Employees (Cash Value, Gift Card)paycheckSpending §15 Awardscontact FAS in advance
Baggage (Airfare)see airfare
Books70850Books/Periodicals/PublicationspcardeVendormust document benefit to university
Business Cards, Letterhead, Stationary70780Office PrintingpcardeVendorTBAUse of AUM logo requires approval by Marketing
Business Mealsincidental to business meetings during traditional meal times70350Business MealspcardeVendorSpending §13 Policy for the Purchase of Food and Business Related Entertainmentemployees, compensated contractors, students
must be on campus expenses up to $15/breakfast, $20/lunch, $40/dinner per person
Business Refreshmentsincidental to business meetings during non traditional meal times, typically light and low cost70375AUM Business RefreshmentspcardeVendorSpending §13 Policy for the Purchase of Food and Business Related Entertainmentemployees, compensated contractors, students
must be on campus - special circumstances may exsist, call FAS to discuss in advance
Cardsholiday, retirement, sympathy, thank you cards, etc.; must have AUM logo70780Office PrintingpcardeVendorSpending §13 Policy for the Purchase of Food and Business Related Entertainmentmust 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 Phonescoordinate through IT services
Cell Phone AccessoriesCharger, Case70945Other Expendable Suppliespcarddirect chargenote the AUM cell phone number on the receipt
Charter Buses70330Team/Group Vehicle RentalpcardeVendorCharter Bus Servicesdocument benefit to university, link to risk mgmt
Computers/IT ProductsNetworking supplies, tablets, printers, keyboard71150Computer SuppliespcardeVendorGovConnectionComputer and IT related purchases should be coordinated through IT Services, all pcard transactions automatically route to ITS for approval
Computers, laptops71000Non-Capital Computer EquipmentpcardeVendor
Coffee Break Suppliesnot allowable for personal use, see Guest/Business Refreshments
Copier LeaseCopier lease/ maintenance contract70105Operating LeaseeVendor
CopyingBlack/White, Color from an on-campus copier70851CopyingeVendordirect chargemost cases require a PO
Decorations and Party Supplies70945Other Expendable SuppliespcardeVendorMust be a valid business purpose for the purchase (i.e. student activities)
FlowersCongratulatory/ Funeral/ Professional Dayfoundation voucherFoundation §13. Flowers, Invitations and Greeting CardsOnly 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 Functions70355FlowerspcardeVendorSpending §13 Policy for the Purchase of Food and Business Related Entertainment decorative purposes for official AU business functions
First Aid KitsBand-Aids, etc. for general department use70945Other Expendable SuppliespcardeVendorStaples Advantage
Flyers/posters/adsresearch posters, on campus flyers, informational flyers70781Flyers/Posters/Ads - PrintingpcardeVendorUse 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 Travelper diem, hotel, airfare, transportation70260Individual Foreign Travelpcard (no food)eTravelTravel §2.2 International Travel
70315Team/Group Foreign Travel
Food Items in Bulksee Guest/Business Refreshments
Furniturechairs, tables, hutches, etc.71010Non-Capital FurniturepcardeVendorStaples Advantage or State Contractcontact Financial Services for help procuring unique items
Gas/FuelAUM owned vehicles70930Liquid Fuel Gas & Oil (Autos)pcardeTravelReference the license plate number for University/State owned vehicles or note “rental car” if fuel is purchased for a rental car.
Rental Vehicles70290Individual Vehicle Rental
Gifts (Distinguished Guests)memorabilia (token items that must be inscribed or imprinted with words and/or pictures identify the University) and plaques70710Program Promotional ExpensespcardeVendor/direct chargeSpending §13 Gifts, Plaques & Framingdocument benefit to university, generally less than $25 per item
Gifts (Employees)not allowable, see Retirement Receptions
Guest Mealsdistinguished guests, interviewees and persons visiting AUM as non-paid guests accompanied by an AUM employee host70360Guest Mealspcard (when cardholder is not on travel status)eVendor/eTravelSpending §13 Policy for the Purchase of Food and Business Related EntertainmentGuest meals are limited to actual expenses up to a total of $75/day per guest, more than 3 employees in attendance requires explanation
Guest RefreshmentsBeverages for guests of AUM; not a full meal, typically light and low cost70375AUM Business RefreshmentspcardeVendorSpending §13 Policy for the Purchase of Food and Business Related Entertainment
Holiday/Seasonal Social Eventsfoundation voucher§25 Staff Meals
Honorariumsdistinguished/official guest of the University in order to help defray their costs of traveling70500HonorariumseVendornoneSpending §17 Honorariumsmay be paid in advance at department's discretion, contact Finance Service for template
Immunizations70260Individual Foreign TravelpcardeVendor*as required or recommended by CDC, State Department, or country visited
*personal reimbursement allowed only with prior approval from Financial Services
Insurance - Trips, VehicleAirfare insurance, Hotel Insurance, Trip Cancellationnot an allowable expense
Lodging/Hotel (Prepaid for Interviewees)70270Individual In-State TraveleVendornoneHoliday Inn Express, Fairfield Inn, Sonestainclude agenda and purpose of visit
Lodging/Hotel (Out of State Employees)not Airbnb, VRBO, and similar rental brokers70270Individual Out-of-State TravelpcardeTravelTravel §2.1.3 Out-of-State Travel Reimbursementinclude written supervisor approval when using pcard (RAT)
Lodging/Hotel (Airbnb, VRBO, and similar rental brokers)70270Individual Out-of-State TraveleTravelnoneTravel §2.1.3 Out-of-State Travel Reimbursementrental 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 DuesIndividual or Institutional, includes accreditation fees70650Institutional MembershipspcardeVendorSpending §12 MembershipsIndividual memberships – requires supervisor’s approval indicating the direct and documented benefit to the University, contact Financial Services for an example
70655Individual Memberships
Office DécorOffice Décor71020Non-Capital Other EquipmentpcardeVendorrequire supervisor approval and documented benefit to university
Office Suppliespens, paper, toner, rulers, sticky notes, etc. Typically consumed over a period of time or very low in cost70935Office SuppliespcardeVendorStaples Advantage
Passports and Visas
Plaques and TrophiesCertificates, Frames70910Award SuppliespcardeVendor Voucher§15 Awards
Postage70070Postagepcarddirect chargeCan use AUM Mailroom Services -> Direct Bill to department; must document how postage is used
Professional Service Agreements (PSAs)
Promotional Itemstoken items that must be inscribed or imprinted with words and/or pictures identifying the University70710Program Promotional ExpensespcardeVendorPreferred Vendor Contracts Promotional Productsrequire Marketing approval and 3 quotes, you must go with lowest quote
Publication/Journal Submission Feespublished research, manuscripts, submissions to academic journals70850Books/Periodicals/PublicationspcardeVendorlist faculty member, name of manuscript or paper and/or overview of research being presented. Program code should be 2050
Registration FeesConference, Professional Development or Continuing Education Course, Examination, or Certification70275Indiv Registration Fee-Non TravelpcardeVendorSpending §11 Use of Fundsmust not be required to obtain the position
70280Individual Registration Fee-TravelpcardeTravelTravel §2.4 Conference Registration
Repairs of Equipment
Retirement Receptionofficial retirement only70375AUM Business Refreshmentspcard/direct chargeeVendorSpending §13 Policy for the Purchase of Food and Business Related Entertainmentemployees leaving the University who are not retiring are considered personal in nature and may not be paid
Software71160Computer Software Maintenance/Renew
71170Computer Software License Fees
Sponsorships70720SponsorshipseVendorpcardmust document a clear benefit to AUM and be authorized by Marketing department
Subscriptionssmall periodic payments for access to information or use (i.e. apps, magazines newsletters)70835SubscriptionspcardeVendorany service that stores Personal Identifiable Information (PII) or integrate with AUM systems requires prior approval
Travel (Guest)Speakers, Guest, Lecturers, no food on pcardvarious, see specific componentseVendornoneTravelall guests are subject to AUM travel policies, also see Honorariums as a possible alternative
Travel (In-State)70265Individual In-State TraveleTravelnoneTravel §2.1.1 In-state Travel Reimbursementnothing allowed on pcard, exceptions may be available, contact Financial Services
Travel (Interviewee)no food or transportation on pcardvarious, see specific componentsone time eVendornoneTravelall guests are subject to AUM travel policies
Travel (Students)no food on pcardvarious, see specific componentseVendornoneTravelsubject to travel policy, see Field Trip Guidelines (
Vehicle Rentalsnon charter buses70290Individual Vehicle RentalpcardeTravel Enterprise/NationalTravel §3.2.4 Rental Vehiclesplease read Travel §3.2.5 Insurance for Rental/Personal Vehicles
70330Team/Group Vehicle RentalpcardeTravel/eVendor
Vehicle Repair/Maintenanceoil change, DOT inspection, tire change70165Vehicle Repairs & MaintenanceeVendornoneTBAmust be authorized by Fleet Management, note license plate number on invoice
Retirement Gift70845Other General Admin Expenses
Cleaning Supplieslysol, hand sanitizer, klenex for areas open to the public70945Other Expendable Supplies
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