Expenditure Guidelines Matrix
This matrix is intended to assist the user in identifying the appropriate method of payment for common university expenditures. For more information, contact the Accounts Payable, Expenditure Review Services, University Contracts, or University Purchasing groups. All standing UAB contracts must be observed.
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 below. Categories that are designated as "Non-UAB Source of Funds" must be paid using a funding source other than UAB funds.
| Category | Transaction Type | Method of Payment | Alternate Payment Method | Contract Required | Notes |
|---|---|---|---|---|---|
| Advertisements | Recruiting, Display Ad, Outdoor, Billboard, Television, Radio, Internet, Newspaper, Magazine, Journals | Payment Request | P-Card | Yes | *Should be paid directly to the vendor *Must comply with appropriate Advertising guidelines *Contract required regardless of dollar amount |
| Advertisements | Branding/ Logo Design Services | Payment Request | PO Requisition, P-Card | Yes | *Contract required regardless of dollar amount |
| Air Charters | Air Charters | *Contract required regardless of dollar amount *See Chartered Aircraft policy | |||
| Air Fare | Air Fare | P-Card | *Must comply with University Travel policies | ||
| Alcohol and Related Expenses | Expenses related to Alcohol, Bartenders, Bar Sets, Corkage Fees, Associated Gratuity, etc. | Non-UAB Source of Funds | *SeeBusiness Meals Policy | ||
| Alterations & Monogramming | Alterations & Monogramming | PO Requisition | P-Card | *Must comply withUniform Policy | |
| Appliances | Coffee pots, Refrigerators, Microwaves, Ice machines | PO Requisition | P-Card | *Allowable when needed for research or instructional | |
| Awards & Recognition (UAB employee and related to University Employment) | Plaques to be placed in public space on campus | PO Requisition | Payment Request, P-Card | *Must identify room/ area will it be displayed | |
| Awards & Recognition (UAB employee and related to University Employment) | For employee to keep | Non-UAB Source of Funds | |||
| Awards & Prizes (Non- UAB employee) | Incentive programs, Student awards | Payment Request | PO Requisition, P-Card | ||
| Books | Books | PO Requisition | Payment Request, P-Card | *Must be for lab/office for reference purposes | |
| Bus Charters | Bus Charters | PO Requisition | Payment Request, P-Card | Yes | *SeeCharter Bus Services |
| Business Meals | Off campus restaurant meals involving individuals from outside UAB | Payment Request | P-Card | *Alcohol related expenses cannot be reimbursed *See Entertainment Guidelines | |
| Cards | Holiday/Greeting Cards | P-Card | *Refer to Promotional Item policy | ||
| Catering | Catering for public conferences, seminars, workshops, or continuing education classes. Produced by UAB primarily for external participants. | Payment Request | P-Card | *Event Pre-Approval Formrequired *Contract required for services over $10,000 *See Entertainment Guidelines | |
| Cellular Phones & Service | Cellular Phones & Service | *Must contact Telecommunications | |||
| Certifications | Certifications | Payment Request | P-Card | *Must be required for official UAB job responsibilities *See Licenses and Certifications | |
| Clothing and/or Uniforms | Clothing and/or Uniforms | PO Requisition | P-Card | Yes | *SeeUniform Policy |
| Computers (Desktop, Laptop, Tablets, Peripherals) | Non-Data Planned Devices | PO Requisition | Payment Request, P-Card | Yes | *See Buying: Computers |
| Computers (Desktop, Laptop, Tablets, Peripherals) | Data Planned Devices | P-Card | Yes | *Must go through Communications | |
| Conference and Seminar Meeting Rooms | Meeting room(s) booked at a hotel with audio visual and/or presentation equipment for University hosted events | Payment Request | P-Card | Yes | *Event Pre-Approval Form required *Contract required *See Entertainment Guidelines |
| Conference Registration Fees | Paid directly to conference vendor | Payment Request | P-Card | *Foreign Conf/ Meeting requiresInternational Travel Approval Formto be provided | |
| Conference Registration Fees | Reimbursement to employee | Payment Request | *Must be reimbursed after travel has occurred unless there was not any travel associated *Foreign Conf/ Meeting requires International Travel Approval Form to be provided | ||
| Consulting Services | Individual | Payment Request | *Personal Services Form Required *Contract Required if fee is to exceed $10,000 *See University Contracts | ||
| Consulting Services | Company | Payment Request | P-Card | *Contract Required if fee is to exceed $10,000 *See University Contracts | |
| Copying | On Campus | Journal Entry/Departmental Transfer | |||
| Copying | Off Campus | Payment Request | P-Card | ||
| Decorations and Party Supplies | Decorations and Party Supplies | Non-UAB Source of Funds | P-Card | ||
| Donations, Contributions, and Sponsorships | Donations, Contributions, and Sponsorships | Non-UAB Source of Funds | |||
| Engraving | Engraving | Payment Request or Non-UAB Source of Funds | P-Card | *Only engraving for Institutional Awards can be paid with UAB funds | |
| Equipment | Non- Capital ($0-$4,999 per piece for university purchases; $0- $1,999 for hospital purchases) | PO Requisition | P-Card | *Quote required in the backup documentation | |
| Equipment | Capital ($5,000 ? for university purchases; $2,000 ? for hospital purchases) | PO Requisition | *Quote required in the backup documentation *Equipment Purchase Information Form required *Certificate of Screening Required (Grant accounts only) *If $15,000 ?, Sole Source Justification Form Required (unless purchased from UAB) | ||
| Event Charges (Table Rentals, Booth Rentals, Electrical/Data Connections, Catering, Rental of Equipment) | UAB Sponsored Event | Payment Request | P-Card | *Quote required in the backup documentation *Equipment Purchase Information Form required *Certificate of Screening Required (Grant accounts only) *If $15,000 ?, Sole Source Justification Form Required (unless purchased from UAB) | |
| Event Charges (Table Rentals, Booth Rentals, Electrical/Data Connections, Catering, Rental of Equipment) | Non-UAB Sponsored Event | Payment Request | P-Card | *Event Pre-Approval FormRequired *Contract Required *See Entertainment Guidelines | |
| Express Mail Services | Packages, Overnight | Payment Request | P-Card | ||
| Flower Arrangements | Major Institutional Functions | Payment Request | P-Card | *Such as Graduation, Honors Convocation, and Ticketed Events | |
| Flower Arrangements | Congratulatory, Funeral, Illness, Administrative Professional's Day, etc. | Non-UAB Source of Funds | |||
| Food Items in Bulk | Groceries purchased for research purposes only | PO Requisition | Payment Request, P-Card | ||
| Furnishings | Office Accessories for Public Areas (ex. Lamps, Art work, etc. for reception areas) | PO Requisition | Payment Request, Journal Entry/ Departmental Transfer, P-Card | ||
| Furnishings | Office Accessories for Private Areas (ex. Art work, etc. for private offices) | Non-UAB Source of Funds | *Exception for Desk Lamps | ||
| Incidental Meeting Refreshments | Held on campus and participants are all UAB affiliated (internal training classes, seminars, workshops, etc.) | Payment Request | P-Card | *See Entertainment Guidelines | |
| Lease & Rental of Equipment | Lease & Rental of Equipment | PO Requisition | P-Card | *Should be paid directly to the vendor *See Lease and Lease/Purchase Policy (Inventory Life section) | |
| Lease & Rental of Real Estate | Lease & Rental of Real Estate | PO Requisition | Payment Request | *Should be paid directly to the vendor *Must be handled through Real Estate Services | |
| Licenses | Licenses | Payment Request | P-Card | *Must be required for official UAB job responsibilities *See License/Certification policy | |
| Lodging | Intra-State Employee Travel | Payment Request | P-Card | *Subject to In-State Per diem *See In-State Travel | |
| Lodging | Out-of-State Employee Travel | Payment Request | P-Card | *Subject to UAB accountable travel plan *See Out-of-State Travel | |
| Lodging | Guest Speakers, Independent contractors, Recruits | PO Requisition | Payment Request, P-Card | *Only for lodging in Birmingham unless a Master Agreement with the hotel has been routed through University Contracts *See Travel Policies | |
| Maintenance or Service Agreements | Maintenance or Service Agreements | PO Requisition | Payment Request | *Must be routed through University Contracts | |
| Meals (excluding catering) | Intra-State Employee Travel | Payment Request | P-Card | *Subject to In-State Per diem *See Associated Travel Guidelines | |
| Meals (excluding catering) | Out-of-State Employee Travel | Payment Request | P-Card | *Subject to UAB accountable travel plan *See Associated Travel Guidelines | |
| Meals (excluding catering) | Business Meals (must include non-UAB individuals) | Payment Request | P-Card | *See University Entertainment Guidelines | |
| Meals (excluding catering) | Recruitment | Payment Request | P-Card | *See University Entertainment Guidelines | |
| Membership Dues | Membership Dues | Payment Request | P-Card | *Organization must provide services related to the duties of the individual *See Membership and Dues Guidelines | |
| Mini Storage for University Owned Items | Mini Storage for University Owned Items | Payment Request | P-Card | *Should be paid directly to vendor *Must have a contract that is routed through University Contracts | |
| Moving/Relocation Expenses | Moving Company | PO Requisition | P-Card | Yes | *See list of Contracted Vendors *See University Moving Policy |
| Moving/Relocation Expenses | Payment to Employee | *Must be paid through Payroll as additional compensation *See University Moving Policy | |||
| Office Supplies | Office Supplies | PO Requisition | Payment Request, P-Card | Yes | *See list of Contracted Vendors |
| Passports (includes passport photos) | Passports (includes passport photos) | *Prohibited *See University Travel Guidelines | |||
| Parts for In-House Repairs | Parts for In-House Repairs | PO Requisition | Payment Request, P-Card | ||
| Postage | Regular Postage | Payment Request | P-Card | ||
| Postage | Bulk Mail | Journal Entry/Departmental Transfer | |||
| Professional Services Contractual Agreements | Professional Services Contractual Agreements | Payment Request | See Consulting Services | *Must be routed through University Contracts *Contract required if over $10,00 *See Personal Services Policy | |
| Promotional Items | Promotional Items | P-Card (preferred) or Purchase Order | P-Card | *Should be paid directly to the vendor *Must have a UAB logo *Must be under $25 per item *See promotional items policy | |
| Refreshments (Coffee, cream, sugar, soft drinks, water, cups, napkins, etc.) | Consumed by UAB employees | Non-UAB Source of Funds | |||
| Refreshments (Coffee, cream, sugar, soft drinks, water, cups, napkins, etc.) | Covered by Entertainment Guidelines (with an acceptable UAB business purpose) | PO Requisition | P-Card | *See Entertainment Policy | |
| Repair of Equipment | Repair of Equipment | PO Requisition | Payment Request, P-Card | ||
| Retreats | Faculty/Staff | Payment Request | P-Card | *Requires Prior Approval *See Faculty/Staff Retreat Policy | |
| Scholarships or Fellowships | Scholarships or Fellowships | Payment Request | *Must be processed through Student Accounting | ||
| Signage | Signage | PO Requisition | Journal Entry/Departmental Transfer, P-Card | ||
| Software | Off the shelf, not requiring a signed license agreement | PO Requisition | P-Card | Yes | |
| Software | Requiring signed End-User License Agreement (EULA) and/or Terms and Conditions referenced on quote | PO Requisition | *Must be routed through University Contracts | ||
| Speakers & Lecturers | Speakers & Lecturers | Payment Request | *Must complete and route a Personal Services Form *Contract required for services over $10,000 | ||
| Subscriptions | Journals, Periodicals, etc | Payment Request | P-Card | *Only allowable for patient waiting rooms or lab/office | |
| Telephones | Desk Phones | *Complete Telecommunications Ticket | |||
| Vehicle Rentals | Off-Campus Vendor (Local) | PO Requisition | P-Card | Yes | *Must complete Car/Van Rental Form |
| Vehicle Rentals | Off-Campus Vendor (Out-of-State) | Payment Request | P-Card | *See UAB travel policies | |
| Vehicles | Vehicles | PO Requisition | *Must complete Vehicle Purchasing Form *See policy on Vehicle Purchases | ||
| Visas for International Travel | Visas for International Travel | Payment Request | P-Card | *International Travel Approval Form must be provided *See University Travel policies | |
| Website Development | Website Development | Payment Request | P-Card | *See World Wide Web Pages Policy | |
| Website Domain Fees | Website Domain Fees | Payment Request | P-Card | *See World Wide Web Pages Policy | |
