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PURCHASING PROCEDURES MANUAL

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PURCHASING PROCEDURES MANUAL
PURCHASING
PROCEDURES
MANUAL
Revised February 21, 2014
Table of Contents
Purchasing Overview ..................................................................................................................................... 4
Code of Ethics and Governing Statutes & Policies ..................................................................................... 5
Code of Ethics ............................................................................................................................................. 5
Governing Statutes & Policies................................................................................................................... 5
Obligations Incurred Prior to an Encumbrance (16A Violation) ................................................................. 6
Purchasing up to $15,000 ............................................................................................................................... 7
Process ........................................................................................................................................................ 7
Purchasing $15,000 - $50,000 ........................................................................................................................ 8
Process ........................................................................................................................................................ 8
Purchasing of $50,000 or more ...................................................................................................................... 9
Process ........................................................................................................................................................ 9
Purchase Control System Status Codes .................................................................................................... 10
Purchase Control System Security ............................................................................................................. 11
Cellular Phone - Purchase, Payment and Reimbursement ....................................................................... 12
Also see: .................................................................................................................................................... 12
Certificate of Compliance (Affirmative Action) .......................................................................................... 13
Certificates of Insurance .............................................................................................................................. 14
POLICY REQUIREMENTS......................................................................................................................... 14
Copiers (Rentals) .......................................................................................................................................... 16
Copier Rental Agreements (On State Contract) ..................................................................................... 16
Copier Rental Agreements (Not on State Contract) .............................................................................. 16
Food Purchases ............................................................................................................................................ 17
Maintenance/Licensed Agreements ............................................................................................................ 17
Proprietary Advertising ................................................................................................................................ 17
Sole Source Items ......................................................................................................................................... 18
Special Expenses .......................................................................................................................................... 19
Expenses Covered .................................................................................................................................... 19
Expenses Not Covered ............................................................................................................................. 20
Targeted/Economically Disadvantaged Vendor Program ......................................................................... 21
Helpful Hints & Reminders ........................................................................................................................... 22
Attachments .............................................................................................................................................. 22
Central Receiving...................................................................................................................................... 22
Certificates of Insurance .......................................................................................................................... 22
Equipment Purchases .............................................................................................................................. 22
Fax – Purchasing ...................................................................................................................................... 22
Invoice Attached ....................................................................................................................................... 22
Page 2
Maintenance Agreements, Subscriptions .............................................................................................. 22
Memo Screen............................................................................................................................................. 23
Number of Items on a PO Request .......................................................................................................... 23
Prepayment ............................................................................................................................................... 23
Printed Purchase Orders.......................................................................................................................... 23
Travel ......................................................................................................................................................... 23
Xerox/Canon/Sharp Copier Supplies ...................................................................................................... 23
Who to Call for Help or Questions .............................................................................................................. 24
Direct Pay - Invoice Attached .................................................................................................................. 24
Hardware/Software Problems .................................................................................................................. 24
PCS Help Desk .......................................................................................................................................... 24
Purchase Orders ....................................................................................................................................... 24
Purchasing Cards (VISA) ......................................................................................................................... 24
Purchasing Director.................................................................................................................................. 24
State Contracts and Professional/Technical Contracts ........................................................................ 24
Vendor Numbers ....................................................................................................................................... 24
Commonly Used Forms ................................................................................................................................ 24
MnSCU Object Codes ................................................................................................................................... 25
Page 3
Purchasing Overview
It is the intent of the Purchasing Department at St. Cloud State University to provide the campus
community with responsible purchasing. This includes timely purchases of goods and services at the
lowest possible cost with consideration of quality, quantity and delivery based on market conditions. This
will be accomplished as per laws, rules and regulations of the State of Minnesota, Minnesota State
Colleges and Universities and St. Cloud State University.
In recent years, the University has benefited from policy changes which have granted us increased
spending authority. Along with these enhanced abilities comes greater accountability and responsibility to
follow procedures and stay within guidelines. This will be accomplished by the cooperation and planning of
all SCSU departments.
For assistance in navigating the Purchase Control System (PCS) which will enable you to process a
purchase order, please review this step by step guide to PCS.
The following manual has been produced to guide you through most of your purchasing needs. See also
the Purchasing Card Manual and the Professional/Technical Contract Manuals for additional information.
Page 4
Code of Ethics and Governing Statutes & Policies
Code of Ethics
State employees are covered by Minnesota Statute 43A.38 Code of Ethics and Minnesota Statute 43A.39
Compliance with Law. It covers such topics as acceptance of gifts, conflicts of interest, and use of
confidential information.
Per Minnesota State Colleges and Universities Policy 5.14.5 Part 11 Subpart B:
"Minnesota Statute 15.43 states that no employee of the state in direct contact with suppliers or potential
suppliers to the state, or who may directly or indirectly influence a purchasing decision or contract by
establishing specifications, testing purchased products, evaluating contracted services, or otherwise has
official involvement in the purchasing or contracting process may:
1. Have any financial interest or have any personal beneficial interest directly or indirectly in the contracts
or purchase orders for goods or services used by, or purchased for resale or furnished to the system
office, college or university; or
2. Accept directly or indirectly from a person, firm, or corporation to which a contract or purchase order
has been or may be, awarded, a rebate, gift, money, or anything of value other than items of nominal
value. No such employee may further accept any promise, obligation or contract for future reward.
Textbooks, software, and other course materials authored by an employee of the Minnesota State Colleges
and Universities may be used as required course material. Instructors may accept free samples of
textbooks and related teaching materials.”
Violation of the procedures above may result in reduced spending authority.
Governing Statutes & Policies
Minnesota Statute 43A.38 Code of Ethics
Minnesota Statute 43A.39 Compliance with Law
Minnesota Statute 471.345, Uniform Municipal Contracting Law
Minnesota Statute 16A.15 Accounting System, Allotment and Encumbrance
Minnesota State Colleges and Universities Policy 5.14 Procurements and Contracts
Minnesota State Colleges and Universities Policy 5.14.5 Purchasing Procedure
Page 5
Obligations Incurred Prior to an Encumbrance (16A Violation)
Definition: Employees shall not commit the University to a purchase or agreement before the purchase
order is approved or the contract is fully executed (in either case the purchase order status needs to be
450).
Policy: Obligations incurred prior to an encumbrance in the Purchasing Control System is a violation of
M.S. 16A.15 subdivision 3 and Minnesota Colleges and Universities Purchasing Policy 5.14.5 Part 5.
“Funds must be encumbered prior to making an obligation through an authorized employee
certifying that the accounting system shows sufficient allotment or encumbrance balance in the fund,
allotment, or appropriation to meet it. An expenditure or obligation authorized or incurred prior to
encumbering funds is illegal and ineligible for payment until made valid and is in violation of M.S.
16A.15, Subd. 3. An employee authorizing or making the payment, or taking part in it, is liable to the
state for the amount paid. A knowing violation of M.S. 16A. 15, Subd. 3 is just cause for the
employee’s removal. The state cannot agree to indemnify third parties or hold them harmless (M.S.
10.17); Minn. Const. Art. XI, Sec. 1.”
Procedure: The individual in violation must complete a 16A form. It is to be signed by the person
responsible for the violation and submitted with the invoice/contract/PO paperwork to Business Services.
The Director of Business Services will determine whether payment is approved.
16A violation forms are kept on file and are subject to review by internal and legislative audit.

Form 16A (SCSU019) (.pdf)
Page 6
Purchasing up to $15,000
Purchases less than $15,000 do not require written quotes. The $15,000 limit is not by item, but by total
purchase. The requester is encouraged, however, to check with more than one vendor to obtain the lowest
price. Do Not give out the purchase order number to the vendor until it has been approved by Purchasing
(450 status.) The price of an item is only one component of pre-audit. There are other variables, based on
the funds used, to determine whether your request is a legitimate purchase.
Purchasing cards may be used for purchases for many purchases under $15,000. Refer to the Purchasing
Card Manual for additional information.
Process
1. Enter your purchase order request through PCS.
2. Indicate in the memo if you have any information in connection with this request, or any quotes, forms
or other documents that you may be sending to Purchasing as an attachment.
3. Reference the purchase order number on your attachments and send them to pre-audit in Purchasing.
4. Release your request to the Purchasing Department (050 status).
5. The Purchasing Department will proceed with the processing of your order under Minnesota State
Colleges and Universities Purchasing guidelines.
6. When your purchase order is approved and printed, it will be at 450 status (open purchase order.)
7. Purchasing will send the original printed purchase order to the Responsible Person for the account. Be
sure to make a copy for your files before you mail, fax or phone in the order. The vendor may also
want the original to confirm the order. If this is the case, be sure to mark the purchase order
“CONFIRMING ORDER” before sending the hard copy to them in order to prevent a duplicate
shipment.
If you pick up the order (or if your order was delivered or sent to you directly) BE SURE TO CALL
RECEIVING @ 8-4713 so they can release the receiving copy. This is required before an invoice can be
paid.
Page 7
Purchasing $15,000 - $50,000
If the amount of the purchase is estimated as $15,000 or more, but less than $50,000, the purchase may
be made by obtaining two or more written quotations, (one being the successful vendor). If the purchase is
from an approved state contract vendor then one written quote from that vendor referencing the state
contract number is all that is required. Quotations may be obtained in written form via Facsimile (Fax), US
Postal Service, Delivery Service, or Internet. Quotations must have a specific date and time for submission.
All quotations obtained will be kept in Purchasing on file until audited. Please download the quote form
(DOC) and use at your convenience.
Valid quote must include:






Name of company
Signature of company representative
Delivery charges are FOB Destination
Date of quote
Price
Valid for 30 days
Process
1. Enter your purchase order request through PCS.
2. In memo of purchase order, indicate “quotes are being forwarded to Purchasing” and be sure to write
the purchase order number on the quotes for ease of matching up in pre-audit.
3. Indicate in Header Page 2, under “Instructions to Vendor” the name of the successful vendor
representative and date of bid (i.e. As per quote of Mary Smith 10-06-04.)
4. Reference the purchase order number on your attachments and send them to pre-audit in Purchasing.
You may fax them to Purchasing @ 8-4175.
5. Release your request to the Purchasing Department (050 status).
6. From this point, quotes are reviewed and approved to a 450 status code.
7. Purchasing will send the original printed purchase order to the Responsible Person for the account. Be
sure to make a copy for your files before you mail, fax or phone in the order. The vendor may also
want the original to confirm the order. If this is the case, be sure to mark the purchase order
“CONFIRMING ORDER” before sending the hard copy to them in order to prevent a duplicate
shipment.
Note: Purchasing reserves the right to re-bid any purchase order request if quotes are unacceptable or if
no quotes are submitted.
If you pick up the order (or if your order was delivered or sent to you directly) BE SURE TO CALL RECEIVING
@ 8-4713 so they can release the receiving copy. This is required before an invoice can be paid.
Page 8
Purchasing of $50,000 or more
If the amount of the purchase order is estimated to be $50,000 or more, Purchasing will conduct a sealed
bid process. If the purchase is from an approved state contract, only one written quote from that vendor
referencing the state contract number is required.
Process
1. Enter your request through PCS with all specs, special requests and estimated amounts.
2. Indicate in the memo a list of suggested vendors and their current addresses, phone and fax numbers,
and names of vendor representatives.
3. Reference the purchase order number on your attachments and/or additional specifications and send
them to pre-audit in Purchasing.
4. Release your request to the Purchasing Department (050 status.)
5. The Purchasing Department will proceed with the bid process under the Minnesota State Colleges and
Universities purchasing guidelines. (Your order will be at a 200 status until bid opening.)
6. You can review the memo of your purchase order request for information regarding the upcoming bid
opening date and other pertinent information as it becomes available.
7. After the bid opening, the bid will be awarded, and the purchase order will be approved and printed
(450 status).
8. Purchasing will send the original printed purchase order to the Responsible Person for the account. Be
sure to make a copy for your files before you mail, fax or phone in the order. The vendor may also
want the original to confirm the order. If this is the case, be sure to mark the purchase order
“CONFIRMING ORDER” before sending the hard copy to them in order to prevent a duplicate
shipment.
If you pick up the order (or if your order was delivered or sent to you directly) BE SURE TO CALL
RECEIVING @8-4713 so they can release the receiving copy. This is required before an invoice can be
paid.
Page 9
Purchase Control System Status Codes
If you have a question on a purchase order, please check the status code of your request in PCS. This will
help identify who has your purchase order. If you still have questions, call the extension listed behind the
status codes below for assistance. The Purchasing Department cannot view any status under 050.
Some of the status codes you may see are:
 000 - Data Entry Stage--Purchase order entry only.
 020 - Insufficient Funds--Check your budget balance, submit a budget transfer if necessary and try again
to release your request.
 030 - Waiting for Authorization--Responsible person or Authorized authority required to approve
purchase order.
 050 - Released to the Purchasing Department--Purchasing will view your request in the order in which it
was received. Questions call 8-4120.
 100 - Awaiting Pre-Audit—Purchasing has reviewed your request but has not taken any action.
Questions call 8-4120.
 110 - Hold in Abeyance--Purchasing may be waiting for quotes or attachments which you indicated are
being sent in the mail, or waiting for logo and/or printing approval from University Communications.
Check memo for further information and who may be holding purchase order.
 140 - Purchasing Director’s Decision--Purchase order request has been referred to the Purchasing
director for further processing. Questions call 8-4788.
 150 - Pre-Audit and Hold--Awaiting further processing--For IT pre-audit and approval of electronic
devices, maintenance, consultant services, software licenses and other IT related purchases.
 200 - For Local Bid Processing--May be in the process of obtaining quotes, sealed bids, off-campus
printing bids through University Communications, Etc... Questions call 8-4001.
 230 - Marked for Professional/Technical Contract—Purchasing is waiting for the Professional/Technical
Contract forms. Questions call 8-3136.
 250 - Marked for PO Processing--Pre-Audit complete but the purchase order is not yet printed, may be
waiting for a batch printing process. Questions call 8-4120.
 450 - Open Purchase Order--Purchase order has been printed. Questions call 8-4120. Invoice/Receiving
payment questions: call 8-3135.
 500 - Purchase Order Completed and Closed--The purchase order has been final paid.
 9xx - Cancelled Purchase Order--See memo for possible explanation.
Page 10
Purchase Control System Security
The Purchase Control System (PCS) is an electronic authorizing system. Therefore, security for your
accounts is very important. All departments are responsible for notifying the Purchasing Department when
there is a change in account responsibility, data entry and/or authorizing access. As people change
positions, transfer around or leave campus, their PCS access remains active until it is deleted at your
request.
If an employee leaves your department, you will submit a MnSCU PCS Security Authorization (PDF)
form to Purchasing to delete their access to your accounts. If you have a new employee in your
department, submit this form to Purchasing to add the proper access for that person. Print page one if you
want Department Head access or page two for Requisition Originator access.
The responsible person for the cost center can also email Pat McMahon if the level of authorization is
known.
Attachment A: If your department has a change of dean, chairperson or other account responsible
(authority) position, the PCS Account Security form (PDF) must be filled out and sent to Purchasing to
make the necessary changes. This form is a “Statement of Understanding” that the current responsible
person for the account knows and understands that the listed persons have authorizing rights and budget
access to the accounts for which they are held responsible.
The Purchasing Department does not initiate or enter requests into PCS. Requests for purchase orders are
to be submitted from the departments to Purchasing using PCS. Request for purchase orders submitted on
IR1400 forms will not be processed and will be returned to the department to submit via PCS. For this
reason, it is important to cross-train persons who would serve in the role as back-up support.
Page 11
Cellular Phone - Purchase, Payment and Reimbursement
Policy: Cellular phones and plans purchased by St. Cloud State University are state property and fall
under the Departments of Finance, Administration, and Employee Relations policy 0807-04, as well as the
Departments of Administration and Employee Relations Electronic Communication and Technology Ethics
policy, Minnesota State Colleges and Universities Board Policy 1C.2 and 5.22, and Minnesota Statues
43A.38.
The purchase of prepaid cellular phones and prepaid phone cards is prohibited.
Departments who choose to purchase cellular phones/plans must annually review cell phone users and
determine if the need still exists for employee usage, and if the existing calling plan still meets the users’
needs.
The use of state cellular phones for personal use is prohibited. Improper use of this equipment will result in
disciplinary action in accordance with applicable laws, rules, procedures and labor contracts.
Procedure: Employees must review and verify their cellular phone usage on the billing documents.
Managers and supervisors are responsible for monitoring and reviewing cellular phone billings of their staff
on a monthly basis to ensure proper employee usage and cost-effectiveness, and for approving billings for
payment processing. The approved billing, referencing the purchase order number, is returned to Business
Services, for payment.
Employees are eligible for reimbursement of business calls on their personal cell phones with departmental
approval. To be reimbursed, copies of the cellular phone service provider invoices identifying state
business calls attached to the Employee Business Expense form and approved by the manager/supervisor
is submitted to Business Services.
Also see:
Minnesota State Colleges and Universities Policy 1C.2 and 5.22
http://www.mnscu.edu/Policies/1C2.html
http://www.mnscu.edu/Policies/522.html
M.S. 43A.38
http://www.revisor.leg.state.mn.us/stats/43A/38.html
Page 12
Certificate of Compliance (Affirmative Action)
Definition: Minnesota Statute 363A.36 requires vendors to submit to the Minnesota Department of Human
Rights the business’ affirmative action plan for the employment of minority persons, women, qualified
disabled individuals, and veterans for any state contracts in excess of $100,000. The proof of approval
from Minnesota Department of Human Rights is a Certificate of Compliance. This certificate is valid for two
years.
The vendor must have an approved certificate before award of the contract. If the vendor is in the process
of obtaining a certificate, it must be proved that the vendor applied for the certificate prior to the bid or
proposal opening.
Vendors are exempt from the requirement if they did not employ more than 40 full-time employees on a
single working day during the previous 12 months in the state where the business has its primary place of
business. This is verified by Minnesota State Colleges and Universities form PUR010.
Policy: A Certificate of Compliance is required for all purchases over $100,000.
Procedure: All awards exceeding $100,000 will include either a Certificate of Compliance from the
Minnesota Department of Human Rights or Minnesota State Colleges and Universities form PUR010
verifying the vendor is exempt from M.S. 363A.36.
Links:
M.S. 363A.36 Minnesota Human Rights Act
PUR010 Affirmative Action Compliance (MnSCU .doc)
Page 13
Certificates of Insurance
Definition: A certificate of insurance is verification that a vendor’s insurance limit meets or exceeds state
requirements to contract with the University.
Policy: All vendors are required to submit a certificate of insurance prior to the start of work on campus.
Acknowledged certificates are filed in Business Services.
Procedure: The vendor shall not commence work under the contract until they have obtained all the
insurance described below and Business Services has approved such insurance. All policies and
certificates shall provide that the policies shall remain in force and effect throughout the term of the
contract.
POLICY REQUIREMENTS
1.
2.
3.
Workers' Compensation Insurance:
A. Statutory Compensation Coverage
B. Coverage B Employers Liability with limits of not less than:
 $100,000 Bodily Injury by Disease per Employee
 $500,000 Bodily Injury by Disease Aggregate
 $100,000 Bodily Injury by Accident
Automobile Liability Insurance
A. Minimum Limits of Liability:
 $2,000,000 Per Occurrence - Bodily Injury and Property Damage Combined Single
Limit
B. Coverages:
 Owned Automobile, if any
 Non-owned Automobile
 Hired Automobile
General Liability Insurance
A. Minimum Limits of Liability:
 $2,000,000 - Per Occurrence
 $2,000,000 - Annual Aggregate
 $2,000,000 - Annual Aggregate applying to Products/Completed Operations
B. Coverages:
 Premises and Operations Bodily Injury and Property Damage
 Personal & Advertising Injury
 Blanket Contractual
 Products and Completed Operations
 Other: Please List_________________________________
Named as Additional Insured: The Board of Trustees of the Minnesota State Colleges and
Universities and its officers and members, to include St. Cloud State University, the State of
Minnesota, officers and employees of the State of Minnesota, the Architect and its agents (if
applicable) shall be named as Additional Insureds. The Additional Insured coverage is limited to
insured claims arising out of the Contractor’s negligence or the negligence of those for whom the
Contractor is responsible, excluding coverage for the Additional Insureds’ separate or
independent negligence.
Contractor's policy(ies) shall be primary insurance to any other valid and collectible insurance
available to the Owner and all Insured Parties with respect to any claim arising out of this
contract. The Contractor will provide Owner and all Insured Parties with thirty (30) days advance
written notice of cancellations, non-renewals or reduction in limits or coverage or other material
change. Contractor is responsible for payment of insurance deductibles. If Contractor is selfinsured, a Certification of Self-Insurance must be attached.
Page 14
4.
5.
Professional Liability/Miscellaneous Liability Insurance (Only necessary if there is a professional
liability exposure)
Coverage for negligent acts, errors or omissions arising out of the performance of professional
services included in the contract.
A. Minimum Limits of Liability:
 $2,000,000 - Per Occurrence
 $2,000,000 - Annual Aggregate
B. Any deductible will be the sole responsibility of the Contractor and may not exceed $50,000
without the approval of the State.
C. The retroactive or prior acts date of such coverage shall not be after the effective date of this
contract.
D. The Contractor shall maintain such insurance for a period of at least three (3) years, following
completion of the work. If such insurance is discontinued, extended reporting period coverage
must be obtained by Contractor to fulfill this requirement.
Additional Insurance Conditions
A. Contractor’s policy(ies) shall be primary insurance to any other valid and collectible insurance
available to the State of Minnesota with respect to any claim arising out of the contractor’s
performance under this contract.
B. Contractor’s policy(ies) will provide the State of Minnesota with thirty (30) days advance
written notice of cancellation.
C. Contractor is responsible for payment of contract related insurance premiums and
deductibles.
D. If Contractor is self-insured, a Certification of Self-Insurance must be attached.
E. Contractor’s policy(ies) shall include legal defense fees in addition to the liability policy limits,
with the exception of 4. above.
F. Contractor shall obtain insurance policy(ies) from insurance company(ies) having an “AM
Best” rating of A- (minus), Financial Size Category of VII or better, and authorized to do
business in the State of Minnesota.
G. An Umbrella or Excess Liability insurance policy may be used to supplement the Contractor’s
policy limits to satisfy the full policy limits required by the Contract.
Link to MnSCU Risk Management information:
http://www.finance.mnscu.edu/facilities/insuranceriskmgmt/docs/GENERAL_INSURANCE_REQUIREMENTS_21.pdf
Page 15
Copiers (Rentals)
Copier Rental Agreements (On State Contract)
Contract rental agreements are negotiated by the Department of Administration for the State of Minnesota
for our use. Current contract information can be obtained by contacting Susan Nelson at ext. 8-6463.
However, you will need to contact your vendor of choice to obtain a quote.
When entering your initial purchase order description please include the following:
Line item #1--New (list the number of months) month rental agreement of a (list the brand and model
number) copier to include (list options added other than standard which affect the monthly rental
charge such as finishers and extra trays). Maintenance to include (list the number of copies) per
month with overages at (list cost per copy charge) per copy.
Be sure your PO shows the correct rental period so that at the end of your agreement you are certain of the
expiration date to avoid billing issues. For example, you could include the following language:
This purchase order is for the period of July 1, 20xx-June 30, 20xx and is for months 1-12 of 48. Or,
this purchase order is for the period of October 1, 20xx-June 30, 20xx and is for months 1-9 of 48.
Your PO must also include your departmental contact name, phone number and location of the machine.
This should be added at the end of your description so it is easily found.
For order approval, submit an itemized contract quote from your copier vendor. It must show the contract
number, base rental rate, any options with additional costs and the maintenance costs all separated out to
show how they arrived at the total monthly rate you were quoted. When the PO is approved, I will fax the
order to the vendor and send the original to you for your records.
Once your copier is installed, it is important to enter the install date in the memo of your PO. You may also
email me with a request to change your PO to reflect the actual install date so that the dates and months of
the rental are correct. The following fiscal year, you will duplicate your purchase order changing the
beginning of the PO from the word “New” to “Continuation of” and updating the dates and months of the
rental.
As always, do not sign anything for vendors regarding agreements as our purchase order is the contract in
this case.
Copier Rental Agreements (Not on State Contract)
Offers from vendors for machines not on state contract, promotional or better price than state contract,
etc… will require the signing of an agreement. Please be aware that you do not have the authority and
should not be signing any agreements for the University. Since in this case you are not working with a
state contract, you will need to secure two quotes unless the total of the rental (over the life of the
agreement) is under $15,000. In addition, if the rental is for more than 1 year (the current fiscal year), you
must secure the approval from the Administrative Affairs Office as this agreement would involve obligating
future fiscal funding. This step is not needed with state contract rentals because there is a “funding out”
clause included in those contracts. Once you have the approval and the quotes, you will enter the
purchase order referencing in the memo that the quotes, approval and agreement are forthcoming.
If you have questions on the above or any of the purchasing policies and procedures, please do not
hesitate to call me, Susan Nelson at ext 8-6463.
Page 16
Food Purchases
Definition: Food purchases include grocery, restaurant, or catering.
Policy: Food purchases are strictly limited to agency accounts (900xxx) and accounts where budget was
established in either object code 1850 or 3137. All other cost centers are prohibited from food purchases.
Exceptions to this policy are only allowed with special expense approval or with special Senate Finance
Committee approval.
Procedure: Agency accounts: Submit PR1400 and original invoice/receipt to Business Services. Alcoholic
beverages will not be paid to a vendor nor reimbursed to an individual.
Maintenance/Licensed Agreements
All maintenance and license agreements must be entered into the Purchase Control System. Although
most of the purchases are addressed directly to the departments, most of the follow-up information,
(addendums, renewal notices and data safety materials) are received by Business Services.
The president and his/her designee are the only persons authorized to sign contracts on behalf of the
University. Any use of a non-Minnesota State Colleges and Universities form requires the review of the
Office of Attorney General and approval of the Minnesota State Colleges and Universities Vice ChancellorChief Financial Officer.
Proprietary Advertising
Definition: Proprietary advertising is for marketing purposes. It enables the University to reach a specific
audience with information. Most advertising is considered proprietary (sole source) because of the specific
audience being addressed, the choice of specific radio or television stations, during certain time periods, or
the necessity to advertise in a specific publication to reach a particular market.
Proprietary advertising is for the rental of billboards, payment for time on radio and television, and payment
for advertising space in written publications. Proprietary advertising is not for vendors that make/create the
“ads.” That would follow the policy for professional/technical services contracts.
Policy: Proprietary advertising is considered sole source.
Procedure: A purchase order request is processed through PCS. Any purchase order of $15,000 or more
will require one written quote. In the memo of the purchase order request, the department will indicate that
the purchase is proprietary advertising and one quote is being sent to Business Services.
Purchases over $100,000 will require approval from Minnesota State Colleges and Universities Vice
Chancellor-Chief Financial Officer.
Page 17
Sole Source Items
Definition: Sole source items are items that can only be purchased from one source because that one
source legally controls the sale or distribution of the items. Sole source items are NOT available on the
competitive, open market, but must be purchased from only one source. Some examples of possible sole
source purchases are:






Computer Software (including licensing, license renewals, rental and software maintenance services)
Educational Supplies
Equipment Maintenance Agreements
Repair Parts
Subscriptions
Advertising
Policy: Sole source purchases are required to follow all purchasing procedures except the requirement of
competitive process. To justify sole source, the department is required to obtain documentation from the
vendor proving sole source and provide justification as to why the sole source item is necessary.
Procedure: The department should process a purchase order request through PCS. Sole source purchase
order requests of $15,000 or more require one written quote from the sole source vendor along with
documentation from the vendor proving sole source. The department must also provide a justification
statement explaining why the sole source item is necessary (versus a non-sole source item).
Reference all documents in the memo of the purchase order request and send them to Business Services.
Purchase requests over $100,000 will require the approval of Minnesota State Colleges and Universities
Vice Chancellor-Chief Financial Officer.
Page 18
Special Expenses
Definition: Special expenses are expenses incurred in connection with work-related responsibilities or
official functions not generally supported with public funds.
Policy: Except in emergency situations, approval is required before any special expense is incurred and
before commitments involving special expenses are made.
Employees must obtain approval of special expenses before incurring such expenses or the payment may
be denied. Requests received after the event or too late to provide a proper review must include an
explanation why the request was not provided in a timely manner.
Expenses Covered
The following expenses are covered where the benefits of the employee's attendance or participation will
accrue primarily to the state:
1.
2.
3.
4.
5.
6.
7.
8.
9.
Full cost of a meal when it is part of the structured agenda of a conference, workshop, seminar, or
meeting which the president, or his or her designee, has authorized the employee to attend, whether
or not the employee is in travel status.
Meals and related expenses, or non-alcoholic refreshments and food served when conducting
business with citizens; members of boards, commissions, task forces, or workgroups; foreign, federal,
state, or local governmental officials and/or employees.
Registration and tuition fees for conferences, seminars, workshops, or education courses. Education
courses provided through a tuition waiver are not special expenses. Prior approval is required only if
the cost exceeds $1,000 per participant.
Non-alcoholic refreshments and food for University sponsored meetings, receptions for speakers,
performers, and commencements; conferences; workshops; and other similar University sponsored
meetings or activities that have predominantly non-state employees.
Non-alcoholic refreshments, food and other conference costs for University sponsored events where
registration fees are charged and the majority of the participants are non-state employees.
Non-alcoholic refreshments and food for meetings that consist primarily of state employees when the
non-alcoholic refreshments and/food are an integral part of the event and are necessary to sustain the
flow of the meeting and to retain captive audience and meet one of the following criteria:
a. a meeting with participants from many geographic locations where the majority of the
participants are in travel status
b. a department-wide or division-wide annual/quarter/semester staff meeting for all employees
c. a department or division senior management planning or organizational meeting
d. a department, division, college, university wide meeting regarding a topic(s) with department,
division, college, university wide impact
e. a structured training session, available to employees generally and conducted by persons
outside the Minnesota State College and University System, provided it has been approved by
the University.
The above meetings shall be scheduled to minimize the inclusion of meals.
Lodging if an employee is not in travel status:
a. when weather conditions or other unforeseen occurrences warrant lodging;
b. when University business or contract negotiations prevent the employee from returning home;
or
c. when the president, or his or her designee, authorized overnight participation in an approved
event. Authorization should be based on the benefit of such participation to the University.
Expense reimbursement for lodging, travel, and meals for one attendant for an employee with a
disability that requires daily assistance in performing various personal tasks or who has special
mobility needs.
Expenses as follows for employees assigned to work at the State Fair:
a. Fees and admission to the fairgrounds;
b. One meal during each shift of fewer than ten hours or two meals during each shift of ten hours
or more, subject to the meal allowances for in-state travel collective bargaining agreements or
compensation plans;
Page 19
c.
Taxi fare for employees with a disability who are unable to drive or use other means of public
transportation between their normal work station and the fairgrounds.
10. Expenses as follow for individual employee and board member awards and system, board, college,
and university recognition events:
a. Awards for individual or group achievements, which are limited to non-cash/non-negotiable
items of nominal value as, provided for under IRS guidelines. Items of nominal value are
those that have no market or retail value such as promotional or advertising items.
b. Up to 100% food and non-alcoholic refreshment reimbursement for employees being
recognized at annual employee recognition events. Reimbursement for travel in accordance
with System Procedure 5.19.3. Reimbursement for alcoholic beverages is prohibited.
Expenses Not Covered
1.
2.
3.
4.
5.
Refreshments or meals for routine staff meetings.
Private club memberships.
Alcoholic beverages.
Entertainment.
Employee parties (including holiday parties).
Procedure: Complete a Request to Incur Special Expense Form prior to the event. The form should
identify the account number and be signed by the person responsible for that account. Submit the form to
Business Services at least one week prior to the event. The Director of Business Services has the final
approval on the form. All special expense forms are returned to the originator unless there is a PO pending
awaiting the approved special expense form.
Links:
Minnesota State Colleges and Universities Policy & Procedure 5.20.1 Special Expenses
Request to Incur Special Expenses (DOC)
Request to Incur Special Expenses (PDF)
Page 20
Targeted/Economically Disadvantaged Vendor Program
The Minnesota Department of Administration, Materials Management Division (MMD) operates a program
for Targeted Group and Economically Disadvantaged small businesses. The program has been in effect
since July 1, 1990.
Businesses eligible to participate in this program must be Minnesota-based small businesses. MMD sets
variable size standards by industry in order to determine what a small business is. In setting the size
standards, nationally published data on businesses in each industry is analyzed to determine the size of
businesses that dominate that particular market. Using this approach, MMD has set a size limit that for
some industries is $1 million in annual gross sales, for other industries the limit may be as high as $10
million or more in annual gross sales.
The commissioner of Administration periodically designates businesses that are majority-owned and
operated by women, persons with a substantial physical disability, or specific minorities as targeted group
businesses within purchasing categories as determined by the commissioner.
Targeted Group small businesses must be certified as such by MMD in order to participate in the program.
By being certified with the MMD, the business may also be eligible to participate in similar state-funded
programs operated by the Minnesota Department of Transportation (Mn/DOT) and several Metropolitan
Agencies.
To be certified as a Targeted Group small business, the business must be at least 51% owned by a
woman, racial minority, or person with a substantial physical disability. In addition, the business must be
operated and controlled on a day-to-day as well as long-term basis by the qualifying owner. In other words,
ownership is not enough; operational control is also required.
Once certified, Targeted Group small businesses may be eligible for up to 6% preference in selling their
products or services or bidding on construction projects to the state in accordance with the Commissioner's
designation of eligible businesses. In addition, MMD has the authority to set goals which require prime
contractors to subcontract a portion of the work to certified Targeted Group businesses on contracts for
construction or consulting services.
To be certified as an Economically Disadvantaged small business, the business must be located in an
Economically Disadvantaged Area in Minnesota. These areas include labor surplus areas, as designated
by the federal government, and low income counties in Minnesota. Economically Disadvantaged small
businesses must be certified as such by MMD in order to participate in the program.
Certified Economically Disadvantaged small businesses may be eligible for up to 6% preference in selling
their products or services to the state, and may be eligible for up to 4% preference on construction projects.
Once certified, TG and ED vendors are added to the state's bid list, and are listed in the Directory of
Certified TG/ED Vendors. To get a list of vendors for the commodity you are requesting, contact
extension 8-3136.
Businesses must be registered with the State to be considered for preference. Additional eligibility criteria
for the above programs are contained in Minnesota Rules, Chapter 1230. You may obtain a copy by calling
the MMD Help Line at 651-296-2600.
Additional information about the program and state purchasing is available by calling the Materials
Management Help Line at 651-296-2600 or by e-mail at [email protected]. Hearing impaired
callers may reach them through the Minnesota Relay Service at 1-800-627-3529.
Page 21
Helpful Hints & Reminders
Attachments
To expedite matching your attachments to the correct purchase order, please use the suggested format
below to staple to your documents before sending them to pre-audit in Purchasing:
DATE:
TO: Purchasing Department Pre-Audit
FROM:
THIS ATTACHMENT BELONGS TO PO #________________
Central Receiving
All merchandise received in Central Receiving will require a printed purchase order prior to the
merchandise being released to departments. Merchandise received in Central Receiving without a
purchase order number, will be held in Receiving until a purchase order is released or a memo is sent
stating the merchandise will not be paid using university funds. You can fax your memo to extension 84139. Occasionally, shipments are picked up or delivered directly to departments. When this occurs, notify
Receiving at extension 8-4713 as soon as possible so payments can be processed.
Certificates of Insurance
A certificate of insurance for liability and workers compensation is required whenever a vendor is on
campus to repair, remodel, deliver, install, etc.
Equipment Purchases
Individual items over $10,000 are categorized equipment purchases (object code 4000.) Individual items
under $10,000 are considered supply items (object code 3000.) Equipment and sensitive items will be
recorded by Inventory. If you have any questions regarding inventory, contact extension 8-4002.
Fax – Purchasing
Quotes can be faxed to Purchasing at 8-4175. Be sure to reference the purchase order number on the
document you are faxing.
Invoice Attached
There are some instances when invoices can be direct pays or “invoice attached.” This includes
memberships and subscription renewals. For instance, when there is no purchasing card for the account
being used. Invoice attached purchases do not go through the PCS or Receiving. Departments submit a
Payment Request (1400 form) with the invoice attached. These are considered accounts payable and are
simply disbursed. Whenever possible, it is in your best interest to process a purchase order to avoid
illegitimate and/or unauthorized purchases which could become your personal obligation.
Maintenance Agreements, Subscriptions
All maintenance agreements and new subscriptions (if no purchasing card for the account) must be
entered into the Purchase Control System. Although most of these purchases are addressed directly to the
departments, most of the follow-up information, (addendums, renewal notices and data safety materials)
are received by Business Services. This makes it much easier to locate and notify the departments. When
entering a new subscription, be sure to include the “send to” address in the description of the purchase
order as follows:
Page 22
Send To:
St. Cloud State University
“Your Building Code and Room Number”
720 4th Avenue South
St. Cloud, MN 56301-4498
Do not include a person’s name in the address. Indicate only the building code and room number.
Be sure to indicate the purchase order number on all correspondence you will be sending to the
Purchasing Department.
For renewals of subscriptions see above--"Invoice Attached".
Memo Screen
Use the memo screen to make notes to yourself or to someone in Purchasing. Notes written in the memo
will not print on the final purchase order. However, when duplicating purchase orders, be sure not to
duplicate the memo as your notes most likely will not be relevant to the new purchase order.
Number of Items on a PO Request
Please limit the number of line item entries to twenty (20) per purchase order request. Too many items
make it difficult for Receiving and Accounts Payable to track backorders and missing pieces. In many
cases, an invoice must be held for payment until all items are received.
Prepayment
M.S. 16A.41, Subd. 1, prohibits the State from paying in advance. The State can only make prepayments
on items such as subscriptions for newspapers, magazines and the Library of Congress. If the vendor
requires prepayment, you must provide the prepayment terms along with the description of the items and
amount from the vendor.
Printed Purchase Orders
After your purchase order request has been printed, Purchasing will send the original purchase order to the
department and forward the receiving copy to Central Receiving.
Be sure to make a copy for your files before you mail, fax or phone your order.
Important: Do not call vendors with the purchase order number before receiving the printed purchase
order. This is an unauthorized purchase and can cause duplicate shipments.
Note: Always be sure to notify the Receiving Department at extension 8-4713 when you pick up an order or
if something is delivered to you by someone other than the Receiving Department. After Receiving is
notified, they will send the receiving copy to Purchasing. If this step does not take place, the invoice cannot
be processed and may cause a late payment. Accounts Payable has no way of knowing the items have
been received and are ready for payment unless this step is completed.
Travel
Employee registration and other travel related expenses should not be processed in PCS. Call 8-4005 for
travel information and/or guidelines.
Xerox/Canon/Sharp Copier Supplies
When calling these vendors for copier supplies covered under a maintenance agreement, please be sure
the vendor references the original purchase order number when sending these supplies. Central Receiving
will need the purchase order number to identify the department to which the supplies belong.
Page 23
Who to Call for Help or Questions
Direct Pay - Invoice Attached
308-4000 Pre-Audit, special expense forms for catering, object code clarification
308-4000 Accounts Payable
Hardware/Software Problems
308-5510 Help Desk
PCS Help Desk
308-4187 “How to” or PCS training
308-4120 Security Access
Purchase Orders
308-4120 Object code clarification, what to enter and/or where to enter it
308-3135 Accounts Payable
Purchasing Cards (VISA)
308-4001 Charge card set up, security & training
Purchasing Director
308-4788 Financed purchases, land rental/leases, “Lease to Own’ equipment agreements, purchases of
$50,000 or more, sensitive items, extraordinary requests.
State Contracts and Professional/Technical Contracts
308-3136 “State of Minnesota” Contracts and “U of M” Contracts, Consultant and Instructional Contracts
and Targeted Vendors
Vendor Numbers
308-6463 How to find vendor numbers, adding a new vendor, checking on the status of a requested
vendor, vendor changes of address
Commonly Used Forms







Payment Request (PR1400) (pdf)
Form 16A (SCSU019) (pdf)
Quote Form (SCSU004) (doc)
Vendor Request Form (pdf) and IRS Form W-9 (pdf)
Request to Incur Special Expenses (doc)
Request to Incur Special Expenses (pdf)
Tax Exemption Certificate (pdf) – Links to MnSCU System Office web page.
Page 24
MnSCU Object Codes
MnSCU
Object Code
Description
10xx
Rent (for equipment that is leased with option to buy, see class 40xx)
1010
Rent – Non-State Space (includes remodeling of leased space and parking when included in
lease. Use 1850 for meeting rooms with additional services. Use 1070 for parking when not
included in a lease; booth rental; and meeting rooms without services.)
1020
Rent – State-Owned Space (must be state-owned building)
1030
Equipment Rental (Use only for equipment without an operator. Use 18xx for equipment with
an operator)
1070
Rent – Other (includes booth rental, meeting room rental without service, parking when not
included in a lease) Use 1850 for meeting rooms w/additional services
11xx
Advertising – Newspaper, Magazine, Radio, TV
1110
Advertising – Legal, Employment, Public Info, General
12xx
Repairs to Equipment and Furniture (includes alterations, maintenance and parts and
labor)
1210
Repairs to Equipment and Furniture (outside vendor)
1240
Repairs & Alterations to Buildings ( includes interior/exterior remodeling that does not increase
space or value,( use 52xx)…upkeep only, normal wear & tear, ie. paint, carpet, drapes. Use
1010 for remodeling non-state-owned space)
1241
Service Center Charges – Telephone (includes changes to existing phone installations) used
mainly in cost allocation
1260
Maintenance Contracts
1280
Other Repairs (includes road repairs, resurfacing, and fencing repairs. Use 5215 for new
fencing, landscaping, and site preparation. Use 1810 for snow removal, mowing, and
seeding.)
13xx
Bonds and Insurance
1310
Bonds & Insurance (includes Official or Employee Surety, property and casualty insurance and
premiums for worker’s comp reinsurance)
14xx
Printing and Binding
1410
Printing – Non-State Shop (excludes letterhead and envelopes, see 3000)
1411
Service Center – Printing Services Cost Allocation
1412
Service Center - Copies Plus Cost Allocation
1420
Duplicating and Printing – State Shop
1450
Microfilming
1460
Other Printing (Binding)
15xx
Consultant and Professional/Technical Services (Approved contract required)
1510
General Management & Fiscal Consultants – Non-State Agency (includes business, financial
management, and food service/cafeteria management costs)
1511
General Management & Fiscal Consultants – State Agency (includes business, financial
management, and food service/cafeteria management costs)
1512
Personnel Recruiting Services (includes head hunting and recruiting services)
1513
Advertising/Marketing Production(includes design for artwork, graphics, brochures and
pamphlets, media production and related communications) NOTE: Does not include printing –
see 14xx
1514
Writing Services – Manual, Grants, Etc (includes technical manuals, user manuals, grant
writing, and preparation of publications)
Page 25
1515
1516
1518
1519
1520
1521
1522
1523
1524
1525
1530
1531
1532
1533
1534
1535
1536
1537
1538
1539
1540
1541
1550
1551
1552
1555
Program Development & Evaluation – Non-State Agency (includes development and delivery
of agency programs, evaluation services, studies, surveys and research)
Program Development & Evaluation – State Agency ( includes development and delivery of
agency programs, evaluation services, studies, surveys and research)
Site Survey-Costs associated with hiring a surveyor and producing a site survey
Geotechnical Services-Costs associated with hiring a geotechnical consultant and producing a
soil report
Medical and Dental Services (includes medical, dental, mental health, and public health
services)
Health Care/Nursing Service – State Agency(includes medical, dental, mental health, and
public health services)
Owner’s Representative – Basic Services
Construction Inspections & Testing-Costs associated with hiring consultants to do quality
control, plan constructability review, and code required testing and inspection
Post Occupancy Evaluation-Costs associated with hiring a consultant to perform post
occupancy evaluations, produce and issue reports
Commissioning-Costs associated with the start up or a building including testing and adjusting
HVAC, electrical, plumbing, and other systems to assure proper functioning and adherence to
design criteria; also includes the training of building representatives in the use of building
systems.
Architect & Engineering Services – Non-State Agency (includes plans and specifications,
interior design and landscape design)
Architect & Engineering Services – State Agency (includes plans and specifications, interior
design and landscape design)
Admin Hearing Judges – Non-State Agency (contracted by Admin Hearings, other state
agencies use 1533 to pay Admin Hearings)
Admin Hearing Judges – State Agency
Court Reporters & Transcribers
Expert Witness Fees
Legal Services – Gross Proceeds (use if legal fees are not identified separately from other
amounts –1099 reporting issue, if separated, use 1550)
Legal & Paralegal Services – Non-State Agency (includes mediation, arbitrators, guardian ad
litum, magistrates, social services, legal and paralegal services not appointed or performed by
the Office of the Attorney General)
Law Enforcement & Security – Non-State Agency (includes investigation and surveillance)
Law Enforcement & Security – State Agency (includes investigation and surveillance)
Environmental, Agri, & Scientific Services(includes natural resource services, agricultural
services, hazardous material, abatement services, geo/technical assessments, and related lab
fees, research and surveys)
Conference Planning (includes cost to plan and schedule conferences and other similar
special events)
Legal Services – Outside Attorney General Office (outside legal council appointed by Attorney
General; legal services not performed by the Attorney General) NOTE: Use 1536 if legal fees
are not identified separately from other amounts—1099 reporting issue.
Legal Services – Attorney General Office (Includes all Attorney General expenses) See 1552
for intragovermental expenses other than the Attorney General
Legal Services – State Agency (not Attorney General Office) Use 1551 for Attorney General
fees
MCE Collection Services – State Agency
Page 26
1560
1561
1564
1565
1570
1571
1580
1581
1582
1583
1584
1585
1590
17xx
1710
1711
1712
1720
1725
1726
1730
1740
1745
1750
1755
18xx
1810
1820
1830
1840
1850
Educational & Instructional Services – Non-State Agency (includes classroom instruction of
speakers and presentations, development/delivery of training classes, workshops, in-service,
outreach, community development and facilitation. Note: if a state employee performs these
services, contact Human Resources)
Educational & Instructional Services – State Agency (includes development/delivery of training
classes, workshops, in-service, outreach, community development and facilitation; if a state
employee performs these services, contact Human Resources)
MnSCU Program Management Fee-To pay fees assessed by the Office of the Chancellor for
managing specific construction projects.
CSU Construction Project Management –to pay fees assessed by the Office of the Chancellor
for managing the Capital Improvement Program.
Other Professional/Technical Services
Other Consultant Services – State Agency
Expense Reimbursement for Professional Services (Use 1970 for speakers and entertainers)
Expense Reimbursement for Trainers/Speakers (Employee Development)
Trainers/Speakers for Employee Development (not provided by a state agency)
Architectural Fees-Reimbursables-Expenses incurred by the designer or architect/engineer
that are reimbursable per the terms of the contract for design.
Owner’s Representative-Reimbursables-Expenses incurred by the Owner’s Rep that are
reimbursable per the terms of the contract.
Expense Reimbursement CSU Construction Project Management
Donated Services/Labor
Computer and Systems Services
Computer Production & Maintenance
Service Center Charge – MIS Academic (Production and maintenance)
Service Center Charge – MIS Administrative (production and maintenance)
System Development (includes information technology development, modifications and
planning; technical research, and risk assessment)
Information Technology Maintenance and Support( includes maintenance, help desk, technical
support, and web site maintenance)
Information Technology Maint & Support – State Agency (includes maintenance, help desk,
technical support, and web site maintenance)
Software rental/license/subscription
Software Purchase (under 30K per unit)
Major Software Purchase (over 30K per unit)
Software Maintenance
On-line subscription/system access fee
Purchased Services (Use 1030 when renting equipment without operator)
Building Maintenance Services (janitorial, fire protection, window cleaning, snow removal,
mowing and landscaping)
Security Services
Refuse Removal
Environmental, Agri & Scientific Services-State Agency (includes natural resource services,
agricultural services, hazardous material, abatement services, and related lab fees, research
and surveys)
Contracted Food Service (conference, meeting, and catering. Use 1070 for rental of
conference and meeting rooms without services)
Page 27
1870
1871
1875
19xx
1910
1970
1980
20xx
2010
2011
2020
2025
2030
2040
2041
2060
2090
23xx
2310
2320
2330
2340
2350
2360
2398
2399
24xx
2410
2420
2430
2440
2450
27xx
2710
2720
2730
28xx
2810
2818
2819
2820
Other Purchased Services (includes film processing, picture framing, companies that provide
DJ services, background checks, interpretation services, officials, security, clinical experience
workshops. Note: Individuals hired directly to provide interpretations, concession workers,
etc…should be processed through HR/Payroll)
Laundry and Dry Cleaning
Construction Moving and Relocation Expense-All costs associated with moving into a
completed project space.
Public Speakers and Entertainers (open to the public. Classroom speakers, see 1560)
Public Speakers & Entertainers
Expense Reimbursement for Public Speakers
Public Speakers & Entertainer State Tax
Communications
Postal, Mailing, & Shipping, (Fed Ex, UPS outbound)
Service Center Charge – Postage (outbound)
Network Services (Telephone)—telephone service, computer communications, satellite
conferences, fax charges
Wireless Communications (cell, pagers, etc)
Long Distance Telephone (optional)—telephone service, computer communications, satellite
conferences, fax charges
Home Internet Access – Taxable
FICA on Home Internet Access
Freight & Delivery (in-bound)
Other Communication
Utility Service
Electricity
Water/Sewer
Diesel Fuel
Fuel Oil
Natural Gas
Gasoline
Energy Loan Dept Payment
Other Utility Services
Relocation/Job Applicant Expense, Interest, Taxes
Relocation Expense-transportation paid to vendor to move household goods and personal
items to new residence
Interest to Vendors – Late Payment
Taxes, Assessments, Shared Revenue
Interest on Trust Deposits
Job Applicant Expense
Student Activities
Student Activities
Student Travel (transportation, lodging, meals, registration. Use 2891 for admission fees)
Statewide Student Association Fees Remitted
Claims, Fees, Fines, Prizes, Memberships
Claims (paid to claimant) includes reimbursement of medical and legal fees; and informants
Court Ordered Settlements – 1099 (employee)
Court Ordered Settlements – 1099 (attorney fees)
Medical Fees to Providers (claims for medical services paid to vendors)
Page 28
2830
2840
2850
2860
2870
2871
2880
2890
2891
2892
2893
2894
2898
30xx
3000
3001
3002
3003
3004
3005
3010
3011
31xx
32xx
3210
3211
3212
40xx
4000
4001
4004
4005
4100
4110
50xx
5000
5001
5010
5070
5080
5090
Other Services to Providers (claims for non-medical services paid to vendors, includes claims
paid to attorneys)
Bounties & Rewards
Prizes & Awards
Royalties & Copyright Fees
Memberships- Departmental
Memberships- IFO/MSUAASF Contract (Individual)
Tuition & Registration Fee(Includes DOER classes, tuition for accredited courses
Fines & Penalties
Fees – Includes permit, license, filing, recording, notary, copyright, royalties, and admissions
fees
Fees – Collection Agency
Credit Card Fees
Bank Fees
Sporting Event Guarantee
Supplies & Materials Not for Resale
Supplies & Materials
Supplies & Materials-IFO/MSUAASF Contract
Equipment Purchased as Supplies
Donated Supply & Material
Software Purchase
Laboratory and Medical Supplies
Service Center – Supplies
Service Center – Central Stores
Resale
Library
LIbrary Books
Library Audio/Video Materials
Library Subscriptions
Capital Equipment
Equipment
Donated Equipment
Equipment – Ancillary expense (1099) Expenses incurred, beyond the cost of the capital
asset, required to place the capital asset into service
Equipment – Ancillary expense (non 1099)
Capital Lease – Principal
Capital Lease - Interest
Land & Interest in Land
Land Purchase
Land - Donated
Perpetual Easements
Interest on Land
Expense Reimbursement to Property Owner (includes relocation, damages, condemnation
cost, and permanent easement improvements)
Other Land Acquisition Costs(appraisal fees, abstraction costs, and relocation costs paid to
third parties, attorney fees)
Page 29
52xx
5200
5201
5205
5210
5212
5213
5214
5215
5220
5265
5270
60xx
6000
61xx
6100
6180
6189
70xx
7010
7011
7012
7013
7014
7015
7020
7025
7030
7040
7041
7042
7043
7044
7050
7055
Buildings
New Building Construction
Building – Donated (existing building)
Purchase of Existing Building
Improvements/Betterments to Buildings (expenditures of $5,000 or more that become
permanent parts of an existing building and increases the usefulness of the building or
lengthens the building’s life)
Additions/Extensions to Buildings (must increase square footage)
Public Art Allowance-That portion of the project appropriation or allotment set aside for art.
Demolition Cost to a Building
Land Improvements(includes parking lots, paving, culverts, lighting systems, water, electric,
dams, trails, forest roads, drains, sidewalks, sewers, new fencing, trees, landscaping, and site
preparation)
Interest Payments on Purchases of Buildings
Data/Telecommunication/Equipment & Installation-Purchase and installation of data,
telecommunication equipment.
Security Equipment/Wiring/Installation-Purchase and installation of security equipment
including all necessary wiring.
Debt
Debt - Principal
Interest on Debts
Interest on Debts
Other Interest
Funds Applied Overawards
Aid
Aid to Cities & Towns
Aid to Counties (includes contributions in lieu of taxes)
Aid to School Districts (includes special school districts)
Aid to Higher Ed Institutions(includes U of M, state universities, community colleges, technical
colleges, etc)
Aid to Other Govt Units (includes area planning centers, floodwater districts, armories, housing
redevelopment areas, metropolitan boards, public libraries, region computer centers, and rural
development corporations)
Tuition Mitigation Out
Inter-agency Grants (state agencies- non MnSCU)
State Agency Reimb-Expense Refunds Only-Not Payments (this will create a negative
expenditure)
Aid to Non-Govt Organizations (includes Minnesota Indian bands & tribes)
Financial Aid & Scholarships(includes tuition, scholarships, books, educational supplies)
Stipends
Tuition Remission for Grad Assistants(includes tuition, scholarships, books, educations
supplies)
Tuition Waiver
Fee Waiver
Other Aid to Clients(payments to individuals-- includes transportation, housing, emergency
subsistence, relocation, counseling, personal expenses, child care, and out-of-area job search
Other Services for Clients (paid to vendors—includes educations, supplies, equipment, and
insurance)
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