PCARD PURCHASE/ON CAMPUS EXPENDITURE
When equipment is purchased by pcard or on campus expenditure that will be tracked by departments or the Equipment Management Office (EMO), use of this form will ensure that accurate records will be available for documentation and audit purposes.
When capital equipment (equipment with a cost of at least $5,000 and will be tracked by Equipment Management Office, EMO) or non-capital equipment, (equipment with a cost of less than $5,000 and is tracked by the departments) is purchased by a pcard or an on campus expenditure, use of this form will ensure that accurate records will be available for documentation and audit purposes.
Instructions:
This form can be filled out on at least a monthly basis as invoices are filed with the Business Managers or Purchase card Managers.
- Check index and account codes for equipment to be listed under for reallocation
- Common equipment reallocation account codes:
- 713300 – General equipment (not computer) with a value equal to or greater than $1000 but less than $5000.
- 713500 – Computers with a value less than $5000
- 713525 – Software with a value less than $5000
- 713350 – Art and collections with a value less than $5000
- 772300 – General equipment (not computer) with a value equal to or greater than $5000
- 772325 – Software with a value equal to or greater than $5000
- 772350 – Computer equipment with a value equal to or greater than $5000
- 772700 – Art and collection with a value equal to or greater than $5000
- Please include the following for documentation/audit purposes:
- Check index and account codes for equipment to be listed under for reallocation
- Include a copy of the invoice, sales receipt, or packing list
- Please include all comments and information that will be helpful such as responsible person's A#, current location, and responsible department
- This form can also be used for equipment that is purchased here on campus in places like Surplus Sales, and the Bookstore (Computer Solutions)
- If multiple purchases are done with the intent to fabricate a single new piece of equipment, using this form will consolidate the purchases and track the actual value
- Some on campus sales can be capital (over $5000) and documentation must be sent to the Equipment Management Office (EMO)
- All capital equipment and equipment that departments have elected to have EMO track will need to have this information sent to UMC 2400 or scanned and sent to the EMO
- Forms can be found at: http://www.usu.edu/controller/equipinv/forms/P-cardPurchase.pdf