Business Policies and Procedures Manual
Chapter 70: Purchasing

Allowable Purchases by Function

BPPM 70.03

For more information contact:
   Purchasing Services
   509-335-3541

Responsibility

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

Evaluation

When evaluating the appropriateness and allowability of a given purchase:

  • Review pertinent WSU procedures, e.g., travel (BPPM Chapter 95), purchasing (Chapter 70).
  • Make sure that the purchase is allowable within function (see Table 1A and Table 1B below).
  • For purchases in function FN017, review the sponsor’s restrictions. If necessary, contact Sponsored Programs Services; telephone 509-335-2058.

Table 1A
Function Allowable Purchases Nonallowable Purchases
Number Description Definition Examples Definition Examples*
FN040
FN041
FN042
FN043
FN044		 Administration and
General Expense

Goods and services which are necessary for completion of official University duties.

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.

Job-related supplies, services and equipment. Special protective clothing, uniforms, travel and relocation costs.

Special driver’s licenses, passports, ID cards.

Any purchase items which are not used for official WSU business.

Transactions which result in economic benefit to a state employee. (Executive Policy 45 and BPPM 70.15) Purchase of items for an employee’s personal use.

Grocery items, flowers, coffee makers, alcoholic beverages, medication (unless approved for first aid kits in accordance with SPPM 2.42), clothing, office decorations, holiday decorations.

*This listing of examples 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.
FN032
FN034
FN067		 Student Services
FN046
FN048
FN049
FN051		 Plant Operation and Maintenance
FN030
FN031		 Libraries
FN001
FN003
FN009
FN074		 Instruction and Departmental Research
FN024 Ancillary Support Services
FN025 Academic Administration
FN005
FN006
FN007
FN018
FN019		 Extension and Public Service
FN013
FN014
FN015
FN025		 Separately Budgeted Research (state-appropriated funds)
Table 1B
Function Allowable Purchases Nonallowable Purchases
Number Description Definition Examples Definition Examples*
FN017 Federally Sponsored (research) Same as functions in Table 1-A unless a sponsor’s agreement or regulations indicate special allowances. Direct specific questions to Sponsored Programs Services, telephone 509-335-2058. Same as functions in Table 1-A 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).
FN017 Federally Sponsored (other sponsored activities)
FN017 Nonfederally Sponsored (research)
FN017 Nonfederally Sponsored (other sponsored activities)
FN061
FN065
FN078		 Other Enterprises Same as functions in Table 1-A
FN060
FN062		 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.
FN057 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.
FN068 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.
FN073 Service Funds Same as functions in Table 1-A
FN066 Computing Services Same as functions in Table 1-A
Various Capital Funds Same as functions in Table 1-A

* 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.

_______________________
Revisions:  June 2021 (Rev. 569); Jan. 2021 (Rev. 560); Sept. 2014 (Rev 438); May 2007 (Rev. 297).