9.00 Introduction to Expenditure Policies & Procedures

This section provides the University policies and procedures on expenditures for purchases of goods and services. (Travel expenditure policies and procedures are discussed separately in section 14, Travel.) Expenditures for goods and services are generally initiated using one of the following methods:

• Purchasing Card, for direct small dollar purchases (less than $5,000) via MasterCard.

• Purchase Requisitions, for initiating purchases of goods or services from independent contractors and vendors outside the University.

• Check Request, for reimbursements, establishing and settling Operational advances and payment of invoices from contracted vendors.

• Interdepartmental Billing Form, for initiating purchases of goods or services from other University departments, except Stores and Motorpool.

• Merchandise Order, for initiating purchases of goods or services through Stores or Surplus Property, requesting payment to Stores approved vendors and requesting pick up and credit of merchandise ordered from Stores.

• Request for Motor Pool Vehicles, for requesting use of University vehicles from the Motor Pool.

• Contract Purchases: Contract purchases are established to offer University departments direct access to a contracted vendor via the Purchasing Card, Arizona BuyWays, or Stores Blanket Vendor system. Examples of contracted vendors are:
  • Office Depot - Office Supplies
  • Fisher Scientific - Scientific Supplies
  • Gateway - Computer Equipment

Determining Which Purchasing Method to Use

Purchases under $5,000 are considered small dollar purchases. For small dollar purchases, departments should work directly with the vendors using one of the alternatives to the Purchase Requisition whenever possible. Using these alternatives generally is more efficient and cost effective for the University and provides:

• Faster receipt of merchandise based on immediate payments from the Purchasing Card
• Improved relationships with vendors
• Consolidated payment through Accounts Payable
• Audit documentation maintained by the Stores Blanket Vendors’ sections for purchases made through Stores
• Elimination of the need for certain transactions to flow through Purchasing
• Simplified procurement process

The following provide guidance for selecting the most effective method:

• First, determine if the item to be purchased falls into the restricted category . If yes, proceed with a dPR.

• If the item is not restricted, continue with the Small Dollar/Direct Purchase Procedures outlined in section 9.18.