OSU Purchasing Card Prohibited Uses

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

1099 Reportable Account Codes

PLEASE NOTE: Most of these services require contract documentation. If you are asked to sign for the university on a document that contains "Terms" and/or "Conditions", please contact the University Contract Officers at PaCS.

Account codes with * are those most likely to require a Personal Service Contract (PSC) or a Personal Service Invoice (PSI). Please ensure that you have the approved documents in place before paying with P-Card.