OSU Purchasing Card Prohibited Uses
The following is intended as a guide to help interpret the OUS and OSU Purchasing Card policies. Please note that during the pilot project we have an OUS waiver to the policy that allows OSU to use specific 1099 reportable account codes that are normally restricted. Those codes are listed below. 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
- Personal Purchases
- 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 (lodging room and tax when paid with conference/seminar registration is exempt)
- Misc. Lodging Charges e.g. room service, movies, phone, laundry service, etc.
- Meals
- Food / Groceries
- Alcoholic Beverages
- Entertainment
- Weapons / Ammunition
- Specific 1099 Account Codes
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) |
|
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 |
|
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 |
|
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 |
|
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 |
|
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) |
|
40602
|
Legal service - capitalized |
|
40612
|
Advertising - capitalized |
|
40618
|
Appraisal service - capitalized |
|
40619
|
Engineering & Architectural service-capitalized |
Unrestricted Pilot Project
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.
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.
|
Account Code
|
Account Code Description |
|---|---|
|
21008
|
Animal Care |
|
21070
|
Agricultural Services |
|
23080
|
Utilities & Mainten - Non-Employee |
|
23501
|
Equipment Maintenance & Repairs |
|
23502
|
Building Maintence & Repairs |
|
23503
|
Grounds Maintenance & Repairs |
|
23504
|
Data Processing Equip Maint/Repair |
|
23510
|
Contract Maint/Repair-Equipment |
|
23511
|
Contract Maint/Repair-Building |
|
23512
|
Contract Maint/Repair-Grounds |
|
23530
|
Custodial Non-Contract |
|
23531
|
Custodial - Contract |
|
24001
|
Equipment Rentals & Leases |
|
24050
|
Land Rentals & Leases |
|
24051
|
Building Rentals & Leases |
|
24052
|
Housing Rental - Non-Employee |
|
24053
|
Storage Rentals/Fees |
|
24501
|
Accounting Service |
|
24503*
|
Data Processing Service |
|
24505*
|
Performance Fees |
|
24507*
|
Management Consulting Services |
|
24510
|
Laundry & Dry Cleaning |
|
24511
|
Plant Care Services |
|
24520
|
Security Service |
|
24525*
|
Word Processing Services |
|
24526*
|
Web Design Services |
|
24527*
|
IT Relate Personnel Srvc Contracts |
|
24531
|
Contract Educational Services |
|
24535
|
Broadcast Program Services |
|
24540
|
Contract Course |
|
24550*
|
Forest Management Services |
|
24599*
|
Other Professional Services |
|
24601
|
Binding Expense |
|
24602
|
Duplicating & Copying Expense |
|
24604
|
Photo Services/Processing |
|
24605
|
Microfilming/Processing |
|
24606
|
Printing & Publishing |
|
24607
|
Typesetting Service |
|
24608*
|
Graphic Design Service |
|
24609*
|
Professional Photography Services |
|
24610*
|
Video Production Services |
|
24611
|
Advertising-Pers Recruit/Pub Notice |
|
24612
|
Advertising-Inst Promo/Pub Relation |
|
24615
|
Engraving Services |
|
24616*
|
Editing Services |
|
24617
|
Non-medical Laboratory Services |
|
24998
|
Other Fees & Svcs (Tax reportable) |
|
24999
|
Miscellaneous Fees & Services |