Complete References Guide for
Expenditures
The following expenditure items require additional
documentation, present potential issues, or cannot be
paid using University / Student Incidental Fee Funds.
Expenditure
Flowers
Conditions
Flowers may be purchased for these uses:
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Reference Link for Policy
Refreshments
Use in classes such as botany or biology
Use in home economics courses
Use at commencements, convocations, etc.
As a prize for competition is allowed, but account code 20168 “Awards”
should be used for the purchase
Used by OSU Catering for event banquets or receptions
Use in a Student Activities sponsored function, such as a drama production
(cost is charged to a student activity fund).
Any other purchase of flowers for other occasions should be submitted to
OSU Foundation for payment.
 http://fa.oregonstate.edu/fis-manual/400-expenditures/410-expendituretypes/410-04-flower-purchases
Refreshments can only be purchased under the following conditions:
 For training/workshops lasting at least two hours
 Departmental staff retreat with written agenda and held away from the
normal work location and in a private room
 Employee working meal with required attendance and business conducted
during the meal period (as documented in meeting agenda); location is not
at a restaurant, unless in a private room
 Employee meal provided at worksite during an overtime period, two or
more hours beyond the end of employee’s work shift, when duties prevent
the employee from taking a meal break (must be clearly documented)
 Cannot be a regularly scheduled departmental meeting
 Working meal option should be used infrequently
 Open to the public events that are publicized (must be able to demonstrate
this)
The request for payment must:
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Document the purpose of the function, agenda, names of the
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attendees, and why that time of day requirement (if a meal).
Include the average per person cost on the first line of TEXT in the
Banner document and may not exceed the current OUS per diem. The
cost includes the price of the meal, delivery and tip.
Use account code 28611 Refreshments and Food – Departmental
to process invoice payments or reimbursements.
NOTE: Meals and refreshment costs cannot be paid with Petty Cash funds or
departmental purchasing card.
Reference Link for Policy
Graduation Event
Expenses
Reference Link for Policy
Personal / Professional
Services
 http://fa.oregonstate.edu/fis-manual/400-expenditures/410-expendituretypes/410-07-refreshments-or-meals-unit-functions
 Should be paid directly by the OSU foundation
 Send invoices to the OSU Foundation without entering into the OSU Banner
system
 If catering is provided by OSU Catering, these costs can be charged to
FSxxxx indexes and reimbursement requested from the OSU Foundation.
o The appropriate account code is 28613 – Public Relations.
 Cap and gown rental is an appropriate charge to the general fund if the
faculty or staff member is required to attend the graduation ceremony as
part of his/her official duties.
o The appropriate account code is 28613.
 http://fa.oregonstate.edu/fis-manual/400-expenditures/410-expendituretypes/410-09-graduation-event-expenses
Companies and individuals are hired and paid for their services using one of the
following documents:
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Formal contract generated as a result of an RFP or Invitation to Bid initiated
by Purchasing or Facilities Services.
Personal/Professional Services Contract (PSC) approved by Business
Services Contracts Office prior to service.
Personal Services Invoice (PSI) for all personal or professional services that
are $5000 or less. A Personal Services Invoice is not to be used for
architectural or engineering services.
Purchase order prepared by Purchasing or at the Department level.
Informal purchase order (PO) for local retail businesses. See AutoPay
Vendor List on Business Affairs website.
Account Codes Used For Payments:
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Incorporated companies with federal tax ID numbers should be paid using
the appropriate account code for the services they have provided (review
account codes 245xx through 24616).
University-wide, long-term contracts with employment agencies such as St.
Vincent dePaul should be paid using account code 24530 – Contract
Personnel Services.
Bands and music groups giving a public performance should be paid using
account code 24505 – Performance Fees. Account code 24599 should be
used when paying an instructional related activity, such as an accompanist
for a music class.
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“Consultants”, seminar speakers, athletic officials, and others doing “Other
Professional Services” should be paid on account code 24599 – Other
Professional Services. However, “consultants” does not apply to
professional services for architectural or engineering services. Those
contracts are handled separately through Business Services and
Procurement & Construction Contracting.
Payment for services (245xx-24999 account codes) using a nonincorporated entity should have either a PSC or PSI attached. Most
common services in this area are editing, publishing and web design.
Except for seminar speakers, direct departmental billing is not allowed for airfare,
lodging or meals. The PSC/PSI should include any travel-related expenses, either as
part of the hourly/daily rate or separately identified. When processing a payment
for separately identified travel, pay as a lump sum using the appropriate taxable
account code. DO NOT ATTACH RECEIPTS. These payments are taxable income of
the contractor, and the contractor must keep their receipts.
Personal Services Invoices (PSI’s) can be processed for payment no earlier than 20
days prior to service, with the check pickup within one week of the services
rendered for speakers, referees, and entertainers. This is for one-time service
agreements, where the person or group being employed is at the University
location only for that event and is then departing. This option is not allowable for
Personal Services Contracts (PSC’s) under a long-term contract.
To process a payment, Business Affairs Accounts Payable office must have the
following:
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Original vendor invoice with copy of the PSC, or the original.
Banner “I” document number with the appropriate index, account code,
signatures, and department approvals.
Personal Services Agreements with Foreign Nationals – See Government
Publication 901 for a list of countries with whom the US has treaties. The list of
countries can be found on pages 35 through 47. For persons from non-treaty
countries, the university must take a 30% withholding. For further information
regarding the payment of foreign nationals, contact Business Affairs/Accounts
Payable at 737-4262.
See Procurement and Contract Services website for downloadable contracts and
forms.
See the PaCS 401: Employee v. Independent Contractor for the Guidelines on
Determining if a Worker is an Employee or Independent Contractor.
See the General University Policy for Employees Doing Business with Oregon State
University.
Reference Link for Policy
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 http://fa.oregonstate.edu/fis-manual/400-expenditures/410-expenditure-
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Gift Certificates
Reference Link for Policy
types/410-25-payments-services
All gift certificates purchased by Oregon State University must be
authorized in advance and exhibit appropriate use of university dollars.
 A check will be issued to the vendor from whom the gift certificate will be
purchased.
 No charges are to be made for the purchase of gift certificates from Oregon
State University direct pay vendors, including the OSU Bookstore.
 See FIS 1402-07: Gift Certificates for more information.
 http://fa.oregonstate.edu/fis-manual/400-expenditures/410-expendituretypes/410-27-gift-cards-or-certificates
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Travel, Motorpool use,
etc.
Reference Link for Policy
Reimbursements
 http://fa.oregonstate.edu/fis-manual/400-expenditures/411-travel
407 Employee Reimbursements
Although use of a Departmental Procurement Card or OSU’s Auto Pay Vendors is
preferable, there are instances when employees need to use personal funds for
OSU business purposes, and subsequently get reimbursed by the university. Listed
below are various options for payment of employee reimbursements for goods &
services and travel.
All reimbursements must be submitted for payment within 9 months of incurring
the cost and in the appropriate fiscal year for the expense.
1. Reimbursement Request Form or Travel Reimbursement Form. When
using the Reimbursement Request form it is preferable to hold individual
small receipts and submit as a larger amount. Special attention should be
paid to the date limitations for submission of the request as shown above.
2. Petty Cash fund. Most departments have a petty cash fund. A department
with a petty cash fund of less than $100 can request that the amount
increased. See FIS 1402-10: Petty Cash Policy.
407-01 Travel Reimbursements
For all claims and for travelers not stationed on campus, submit a Travel
Reimbursement Request Form through TRES. For details, see the Travel Policies
and Procedures manual.
1. Employees - Expenses are reimbursed with appropriate documentation, as
per OSU Travel Policy. Per Diem is available only while the employee is in
“travel status” (official university business requiring an overnight stay away
from the employee’s official station). When employees travel together, it
may be expedient for one employee to pay and claim reimbursement for
certain expenses of other employees. Reimbursement for multiple
employees is only allowed when actual expenses are being reimbursed and
are supported by receipts. Employees involved cannot request
reimbursement for such expenses paid on their behalf to another claimant.
2. Employees on Leave - Reimbursement for expenses incurred during
sabbatical or other types of leave is warranted only in exceptional
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circumstances. These costs must be pre-approved by the department head
before the leave is taken.
New Employees - New employees may be reimbursed for house hunting
and moving expenses when reimbursement is necessary to employ
qualified personnel. The maximum total cost being paid must be indicated
in the new employee’s letter of offer. New employees teaching summer
session only, may be reimbursed for travel expenses associated with one
round trip when reimbursement is necessary to employ qualified
personnel. See FASOM section on Compensation -- Fringe Benefits -Moving Expenses.
Students - Students who travel as employees or officially designated
representatives of OSU may be reimbursed for travel expenses.
Team/Group - An OSU employee, such as a coach or group leader, can pay
for the travel expenses of the team or group members. Non-employee
expenses should be kept separate from employee expenses. Detailed
itemization of expenses is required and must be supported by
receipts. When team/group members are provided cash to buy their own
meals, a list of the individuals’ names, their signatures, and the amount
disbursed is required.
Unpaid Members of Advisory Committees - May be reimbursed for actual
and reasonable meal expenses and mileage. Original itemized receipts are
required.
Employees of Other State & Federal Agencies - Employees of other
agencies are to be reimbursed for travel expenses by their own
agency. OSU will reimburse their agency when invoiced for expenses.
Official Guests - Official guests can be, but are not limited to: faculty
candidates, research collaborators, visiting scientists or lecturers, seminar
or workshop speakers, observers, etc. Pre-approval by appropriate
program personnel is required prior to extending an invitation. A clear
benefit to OSU must be provided when requesting payment of invited guest
expenses.
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Faculty candidate spouse - payment of expenses require prior
approval from the Provost.
Guest Speakers not receiving compensation - airfare and lodging can
be direct billed to departments.
Official Guests not receiving compensation - expenses such as airfare,
lodging, meals, and vehicle rental can be reimbursed to the guest
when supported by original itemized receipts. Meal per diem and
mileage can be reimbursed to the guest at current OUS mileage and
per diem rates.
Official Guests receiving compensation - all incurred expenses
(including meals, lodging, transportation, etc.) are incorporated in the
PSI/PSC payment amount and should be coded as appropriate to the
expense; not travel account codes.
9. Other Non-employees
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Non-OUS Participant expenses (286xx) should be coded as
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appropriate to the funding source. Travel expenses reimbursed on
account code 28635 require receipts for all expenses, except
mileage. Mileage is reimbursed at the OUS rate. Travel expenses not
documented with receipts are reimbursed using account code 28636.
Individuals on a Fellowship, and not taking classes toward a degree
(i.e.: post-docs) are reimbursed using 28636, because the transactions
are 1099 tax reportable.
Volunteers are eligible to receive per diem only when travel is an
assigned duty and indicated as such on their condition of volunteer
service.
407-02 Personal Reimbursements
These payment requests are normally for claims of $100 or more. The department
prepares the employee’s request with receipts/documents showing proof of
payment, and clear business purpose, enters into Banner, and sends to Business
Affairs Accounts Payable office for final review and processing. Reimbursement for
calling to another cell phone with the charge of a long distance call to the caller is
not allowed unless the staff member is able to establish that there was no
alternative form of communication available. The form is located on the Business
Affairs Forms website.
See also:
FIS 1402-02: Cash Out Policy.
FIS 410-29: Meals on One Day Trip (no overnight stay)
FIS 410-07: Paying for Meals and Refreshments Served at Intra-departmental Funct
407-03 Web Purchases – See FIS 407-03: Personal Reimbursement for Web
Purchases
407-04 Corporate Travel and Entertainment Card
The Oregon University System has an agreement with a banking institution to
provide corporate VISA cards to employees of OSU. This Visa card is to be used
only for authorized OSU reimbursable expenses. Misuse of the card may result in
disciplinary action, up to and including termination of employment. OSU assumes
no liability for this card, the cardholder is totally liable for all charges made against
this account and for any other obligations arising from use of this card.
407-05 Cell Phone and Pagers – See FIS 1402-03: Communications: Internet
Services, and other Mobile Devices
Reference Link for Policy
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407-06 Telecommuting – See Telecommuting Policy (pdf format) on the OHR
Website.
 http://fa.oregonstate.edu/fis-manual/400-expenditures/407-personalreimbursements
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