1. Expense Account Coding
Coding your PCard Purchases

2. You will be able to… Locate and Change Charges in PaymentNet
Find Examples of Common Expense Account Codes
Find Examples of Misused Expense Codes

3. Why is this Important?
UCO Financial Statements Merge with the State and Our Expense Codes Need to Reflect Correctly
You Represent UCO
Make a Good Impression
You Need to Follow State and University Guidelines
Incorrect coding can Lead to Suspension or Revocation of Your PCard

4. Account Coding
Ask the Question: How will the Item be Used? Don’t Ask: What is the Item?

5. Expense Codes
Check the Pcard Website for the Most Current Expense Coding Information

6. State Defined Expenditure Codes
State of Oklahoma has many Agencies
e.g. Tourism, Corrections, Education…
State Codes have a Broader Scope than Higher Education
State Compiles a Report at year end of all Agencies Financial Data

7. Quick Reference Sheet 73614 – Office Supplies (expendable)
73613 – Office Supplies (non-expendable)(under $500)
73617 – Food & Catering Service (MERF required)
73611 – Meeting Refreshments (MERF required)
73619 – Educational Supplies
72215 – Registration – Agency Direct (Pre-payment of Registration Form)
73116 – Advertising & Promotional Expense
73117 – Informational Service (subscriptions)
73126 – Memberships (institutional/must be transferable)
73216 – Lease of Equipment (Standley)
Recreational Supplies for Students
741XX – Office Furniture & Equipment (over $500)

8. Expendable Office Supplies
73614
Supply Items that are Immediately Expended or Used Up when Placed in Service.
e.g. Copy Paper, Paper Clips, Pens, Business Cards, File Folders
Does Not Include Non-expendable Office Supplies

9. Non-expendable Office Supplies
73613
Cost Less than $500
Not Immediately Consumed when Placed in Use
e.g. Letter Trays, Staplers, Scissors, Calculators, Lamps, Pictures

10. Educational Supplies
73619
Supplies used for Education and Training Conducted in a Classroom or Other Organized Instructional Setting
Supplies for Student Labs should be Coded to 73619
Do Not use – Lab & Medical Supplies

11. Educational Supplies (Cont.)
73619
Ask yourself: Will a Student use the Item/s Purchased? Will the Item/s be used for Training?
e.g. Scantrons, Test Booklets, Scoring Services, Paper for Computer Lab

12. Examinations 73623 Examination and Test Materials
Payment of Fees Associated with Administering Tests/Examinations by a Third Party
e.g. Exams for Acceptance, Test Booklets that include Service for Scoring Counseling and Career Service Assessments, Online Exams

13. Information Services 73117 Informational Purposes within an Agency
Services and Products used in Collection and Dissemination of Information to the General Public
Informational Purposes within an Agency
e.g. Clipping Service, Subscriptions (Wall Street Journal, Survey Monkey)

14. Copy Machines
73216
Rental/Lease-multifunctional copier w/fax/scanning Example: Standley Bill

15. Advertising and Promotional Expenses
73116
Advertisements Placed in Magazines, Registers, etc.
Promotional Items
T-shirts, Hats, Lanyards, Job Ads, Services Ads

16. Recreational Supplies
73422
Recreational Supplies and Materials
Used for Entertainment and Recreation Purposes for Students
e.g. Campus Life Public Events, Crown for Homecoming Queen, Ropes Course Supplies, Trophies, Plaques, Flowers

17. Office Furniture and Equipment
741xx
Any Single Item Purchase of Office Furniture or Equipment Costing More than $500
73613
Any Single Non-expendable Item Equaling $500 or Less
If Non-expendable Single Item Office Supply is Greater than $500, use 741xxx

18. Equipment and Furniture – Residential, Educational and Institutional
74115
Furniture and Equipment Used in Residence, School, Institution, or Facility Operated by the State, Including: Kitchen Equipment
e.g. Refrigerator, Beds, School Furniture Over $500, Floor Cleaning Machines

19. Food, Catering, Refreshments & Kitchen Supplies
73617 – Food And Catering Service
Vendor Prepared Meals or Food
Includes Food Cost for Official Meetings
MERF (Meal Expense Request Form)
e.g. Pizza, Jimmy Johns, Outback Steakhouse

20. Food, Catering, Refreshments & Kitchen Supplies (Cont.)
73611 – Meeting Refreshments
Light Food & Drink Items used as Refreshments for Meetings and Similar Activities
MERF is Needed
e.g. Doughnuts, Coffee, Tea, Disposable Plates/Flatware

21. Food, Catering, Refreshments & Kitchen Supplies (Cont.)
73411 – Food and Kitchen Supplies and Materials
Only used by Cafeterias
Do Not use for Kitchen Utensils

22. Do NOT Use 73411 – Food & Kitchen Supplies
You can Code Kitchen Supplies to 73611
73411 can only be used by Cafeterias
73615 – Data Processing Supplies
Allowable Only by the Information and Technology Office

23. Do NOT Use 71xxx – Professional Services 72xxx – Travel Expenses
Cannot Charge Professional Services to Pcard unless the vendor has a contract.
72xxx – Travel Expenses
Use Travel Cards, Not Pcards
Hotel Purchases are permitted with Hotel Training
Registration – Agency Direct permitted

24. Coding in PaymentNet Go to Transactions – Manage
Do you Purchase Expendable Office Supplies Most Often?
Yes – Leave your Default Expense Account Number Alone
No - Contact Sarah Castleberry at & Request a Change of your Default Expense Account to the Code you use Most Often

25. Coding in PaymentNet Click on Purchase to be Coded
Do you Purchase Expendable Office Supplies Most Often?
Yes – Leave your Default Expense Account Number Alone
No - Contact Sarah Castleberry at & Request a Change of your Default Expense Account to the Code you use Most Often

26. Coding in PaymentNet Change Org and/or Account Code
Do you Purchase Expendable Office Supplies Most Often?
Yes – Leave your Default Expense Account Number Alone
No - Contact Sarah Castleberry at & Request a Change of your Default Expense Account to the Code you use Most Often

27. Coding in PaymentNet Add Transaction Notes for your Purchase
Do you Purchase Expendable Office Supplies Most Often?
Yes – Leave your Default Expense Account Number Alone
No - Contact Sarah Castleberry at & Request a Change of your Default Expense Account to the Code you use Most Often

28. Coding in PaymentNet Save your Changes
Do you Purchase Expendable Office Supplies Most Often?
Yes – Leave your Default Expense Account Number Alone
No - Contact Sarah Castleberry at & Request a Change of your Default Expense Account to the Code you use Most Often

29. Pcard Correction Form
Do you Purchase Expendable Office Supplies Most Often?
Yes – Leave your Default Expense Account Number Alone
No - Contact Sarah Castleberry at & Request a Change of your Default Expense Account to the Code you use Most Often

30. Questions to Considered
Is your PCard Default Expense Account Number set to Office Supplies?
Do you Purchase Expendable Office Supplies Most Often?
Yes – Leave your Default Expense Account Number Alone
No - Contact Sarah Castleberry at & Request a Change of your Default Expense Account to the Code you use Most Often

31. Review How will the Item be Used?
Set up notification for when a purchase posts in PaymentNet.
Check Expense Account Code Listing to Determine Expense Account Code
Finalize all of your coding in PaymentNet before the weekly upload.

32. Contacts PaymentNet & Compliance Statements & Coding Sarah Castleberry
Anita Schroeder
Ext. 2598
Ext 2497 or
Michelle Turner
Pcard Upload
Ext. 2337
Haley Dumas
Ext. 2572
April Pope
Pam Hargis
Ext. 2499
Ext. 5055