::CSUSB Department of Accounting:: Accounts Payable : Direct Expenditures

Direct expenditures are payments made against a department’s account without the establishment of a purchase order, examples of which include payments of subscriptions and memberships. The Direct Expenditure Form (DEF) has been expanded to include a larger number of items. Please see below for a complete list of eligible items and restrictions PRIOR to committing your department to a purchase or submitting a DEF to Accounts Payable.

Direct Expenditures

Direct expenditure payment requests must be submitted directly to Accounts Payable on a Direct Expenditure Form (DEF). Requisition forms will no longer be accepted. All applicable State of California and University regulations and policies apply to any purchase/payment requested via the DEF.

Qualifying items include:

Subscriptions
Memberships
Permit/license fees
Software upgrades
Accreditation fees
Room rentals -- on campus only
DGS car rentals
Royalties (music)
Freight bill/shipping charges - outbound
Physicals/medical services
Contractor deposit refunds - include name and address of company on Direct Expenditure Form, as well as identifying project for which deposit is being refunded
Extended Education tour arrangement fees
Insurance -- for Athletics’ use only
Game guarantees
Game officials -- payments to organizations only
Postage -- requires approval of Purchasing; no invoice required, but dept is responsible for obtaining receipt from Post Office and turning it into Accounts Payable
Personal reimbursements - requires approval of Purchasing, must be submitted with signed generic invoice and original receipts of items purchased
Non-travel related participant fees - includes workshops, seminars, conferences for which no other expense will be claimed by the attending individual

Two copies of the invoice/order form/application to be paid must be included with the signed original of the DEF.

Please accurately complete and/or update invoices/order forms/applications as one copy will be mailed with payment to the vendor address shown on the document.

All invoices/order forms/applications must identify the University as the bill to party, the University address as the delivery address, and reference the contact name/department responsible for placing the order. It is the sole responsibility of the requesting department to ensure all information necessary for proper delivery of items is provided the vendor on the order form.

Any problem resolution regarding the order is the requesting department’s responsibility.

Unapproved, non-qualifying, or incomplete DEF requests will be returned unprocessed to the originating department along with Direct Expenditure Correction Request form explaining why the expenditure was denied.

Payments to new vendors may be delayed until a completed Payee Data Record Form (State of California Form 204) is obtained from the vendor.

Please note: Effective July 1, 2002, the following previously allowed item is no longer eligible on this form:

Interpreting Services – Due to the need to verify vendor is insured, AP may no longer accept this type of request for payment on a DEF. Please place a requisition to Purchasing to establish a purchase order.

.: Top of Page: