Washington State University
BUSINESS POLICIES AND PROCEDURES MANUAL

PURCHASING
70.03
Revised 5-07
Purchasing Services
335-3541

Allowable Purchases (By Program)

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RESPONSIBILITY

The department chair (or equivalent administrator) is responsible for ensuring that all expenditures incurred by accounts under his or her authority are for appropriate and legitimate purchases.

EVALUATION

When evaluating the appropriateness and allowability of a given purchase:


PROGRAM
NUMBER

PROGRAM
DESCRIPTION

ALLOWABLE PURCHASES

NONALLOWABLE PURCHASES

DEFINITION

EXAMPLES

DEFINITION

EXAMPLES* **


01 Administration and
General Expense
Goods and services which are necessary for completion of official University duties. Job-related supplies, services and equipment. Special protective clothing, uniforms, travel and relocation costs. Any purchase items which are not used for official WSU business. Grocery items, flowers, coffee makers, alcoholic beverages, medication, aspirin, clothing, office decorations, holiday decorations.
03 Student Services
04 Plant Operation and Maintenance
05 Libraries Transactions which result in economic benefit to a state employee. (10.21, 70.15) Purchase of items for an employee's personal use.
06 Instruction and Departmental Research Special licenses, documents, etc. which are required to complete WSU job assignments, IF the employee did not receive notification of the need for such documents prior to hiring. Special driver's licenses, passports, ID cards.
07 Ancillary Support Services
08 Academic Administration
09 Extension and Public Service
10 Separately Budgeted Research (state-appropriated funds)

11 Federally Sponsored (research) Same as programs 01-10 unless a sponsor's agreement or regulations indicate special allowances. Direct specific questions to Sponsored Programs Services, telephone 335-2058. Same as programs 01-10 unless a sponsor's regulations or agreement indicates special restrictions. General purpose equipment (e.g., office equipment, motor vehicles) or direct charges for administrative or clerical support unless provided for by prior agreement with the sponsor. (OMB Circular A-21).
12 Federally Sponsored (other sponsored activities)
13 Nonfederally Sponsored (research)
14 Nonfederally Sponsored (other sponsored activities)

15 Other Enterprises

Same as programs 01 through 10


16 Associated Students Must be in conformance with the organization's expenditure plan as approved by the Services and Activities Fee Committee. Purchases which do not conform to the organization's expenditure plan as approved by the S&A Fee Committee.

17A Scholarships/Fellowships, Development Funds Must be in conformance with stated desires of donor and the Establishment of Fund form. Purchases which conflict with donor's stated desires.

17C Agency Accounts (non-WSU) Must be in conformance with the organization's objectives and/or mission. Purchases which conflict with the organization's objectives and/or mission.

19 Service Funds

Same as programs 01 through 10


19B Computing Services

Same as programs 01 through 10


Various Capital Funds

Same as programs 01 through 10


* This listing is not meant to be exhaustive.
** Specific listed items could be legitimate purchases in certain unusual situations. Contact Purchasing Services for clarification in such cases.