Non Purchase Order Related Transactions
Purchase orders are not required for the following types of transactions. The Online Payment Request and P-Card should be used for these transactions. Please contact Accounts Payable Shared Services for additional information.
| Non PO Transaction | Description/Examples | Payment Method | |
|---|---|---|---|
| 1 | Payment of Advertising Costs | Payments for any advertising on behalf of the University or Health System. These can be made to newspapers, trade periodicals, radio and TV stations etc. The creation of Marketing literature or media would also fall under this item as well. These can be payments to Advertising Agencies, production facilities or Market research companies. | P-Card <$3,000 JHU <$2,500 JHHS Online Payment Request No $ Limit |
| 2 | Honoraria Payments | Any payment made to guest speakers or visiting faculty. Stipend payments for research fellows may fall under this item as well as One-time lump sum fellowship payment to U.S. post doctoral fellows and students not on payroll. International recipients need to be processed through payroll. See Tax Guide for further information. | Online Payment Request No $ Limit |
| 3 | Payments to JHU Independent Contractors for less than $5,000 | Should be used when a project is for a short duration, the services are less than $5,000, and when no intellectual property, computer software or web pages are expected to be produced. See Independent Contractor Policies and Procedures for more information. | Online Payment Request |
| 4 | Prepayment of seminar, workshop or conference registrations | These payment are to be made directly to Conference Hosting Organizations in advance of attendance. These expenses are not paid by the attendee or traveler. | P-Card (non-hotel payments & non-travel agency payments) <$3,000 JHU; JHHS-Not Allowable per P-Card Policy FIN049 Online Payment Request No $ Limit |
| 5 | Revenue Refund Payments | Any patient, student, insurance, subscription or related refund of revenue of any type. | Online Payment Request No $ Limit |
| 6 | Payments to Government or Regulating Agencies for Licensing and filing | Examples include any payments to Government Agencies( Federal, State and Local) for building permits, motor vehicle registrations, applications for Foreign Visas, state licensing boards. | Online Payment Request No $ Limit |
| 7 | Payments to Consulting firms | Any payments to said firms. Examples would be PWC, KPMG, Bearing Point or Piper Rudnick. | Online Payment Request No $ Limit |
| 8 | Payments to Attorneys / CPA firms | Any payments to said offices/firms. | Online Payment Request No $ Limit |
| 9 | Payments for Gifts or Awards for Employee Appreciation or Recognition | Any gift card (or other cash equivalent) purchased with University
funds given to an employee constitutes taxable income and must be
included in the W-2. If you have distributed gift cards to employees
and have not yet reported this to Payroll, you must do so (and no
later than December 15th) to avoid employees receiving amended W-2s. These amounts must be added to the employee's wages and taxed via the ISR process, in order to comply with Internal Revenue Service rules and regulations. You must report the value of the cash gift to Payroll prior to issuing the gift card to the employee to ensure proper tax reporting and withholding. |
Online Payment Request |
| 10 | Payments for Real Estate transactions | Any payment made for Real Estate purchases, include closing costs. Real Estate auction transactions are also accepted. | Online Payment Request No $ Limit |
| 11 | Payments for Real Estate leases or rentals | Payments made to Property managers or management companies for University or Health Systems occupied space. | Online Payment Request No $ Limit |
| 12 | Payments to Insurance or Investment firms and other fringe benefit payments | Any payments made to these firms can include payment initiated by benefits from payroll deductions, (EHP, 403b, Cigna) or to Investment Managers who manage University or Health System Endowment assets or general investment/asset management for the University or Health System. Payments to Colleges and Universities for tuition benefits fall under this category. | Online Payment Request No $ Limit |
| 13 | Tax Payments | Payments will include: payroll tax, property tax, sales tax, garnishments, liens, 1099 or 1042 related taxes. | Online Payment Request No $ Limit |
| 14 | Payments for Institutional or Employee reimbursed Dues and Subscriptions | Any association dues or subscription paid on behalf of an employee or an Institution. Employee examples are payments to AICPA, NACUBO. Institutional examples are COGR and MICUA. | P-Card <$3,000 JHU <$2,500 JHHS Online Payment Request No $ Limit |
| 15 | Royalties | Any payments for royalties of intellectual property, copyrights, patents, etc. to firms or individuals. | Online Payment Request No $ Limit |
| 16 | Utilities-Oil, Water, Gas, Steam, Electricity, Telephone | Any payments to Utility companies such as BGE, Verizon, Pepco, Baltimore City and Amerada Hess. | Online Payment Request No $ Limit |
| 17 | Payments to Express Shipping and Mail vendors | Any payments for express mail or courier services. Payments to FedEx, UPS, Maryland Messenger and USPS fall under this category. | P-Card (JHU ONLY) <$3,000 Online Payment Request No $ Limit |
| 18 | Payments for catering other miscellaneous food purchases | Any planned or unplanned food expenses for meetings or business related events not incurred during travel. Examples in this category include payments to Jay's Catering, Eddie's of Roland Park, Curran's Deli, The Johns Hopkins Club, etc. | P-Card <$3,000 JHU <$2,500 JHHS Online Payment Request No $ Limit |
| 19 | Debt Payments | Any payment of University or Health System debt servicing. | Online Payment Request No $ Limit |
| 20 | Postage | Payments made to the USPS, Pitney Bowes or other independent mail vendor for postage on meter machines or bulk mail servicing vendors. | P-Card <$3,000 JHU <$2,500 JHHS Online Payment Request No $ Limit |
| 21 | Special Events/ Entertainment |
Any payments for Sporting events or Special events planned and hosted for Students, guests, donors or Trustees. | P-Card (non-hotel payments & non-travel agency payments) <$3,000 JHU; JHHS-Not Allowable per P-Card Policy FIN049 Online Payment Request No $ Limit |
| 22 | Payments for Library Books, Journals, Periodicals | Payments for books, trade publications or periodicals on renewed or purchased on an individual or annual basis. | P-Card <$3,000 JHU <$2,500 JHHS Online Payment Request No $ Limit |
| 23 | Payments to Travel Agencies and Relocation Vendors | Payment made for any travel related service to include tickets, hotel accommodations and car rentals. These payments are made directly to the Agency and are not paid by or to the traveler. Vendors are World Travel Service, Safe Harbors, or Egencia. Payments to vendors for Faculty or staff relocation expenses are also accepted as a non-PO payment. Please note: Certain relocation expenses are taxable and Payroll needs to be notified of such expenses. | Online Payment Request No $ Limit |
| 24 | Temporary Employment Agencies | Payments made for short-term temporary labor services. Randstad is the University's approved temporary labor service provider. Intrastaff is the Health System's approved temporary labor service provider. | E-Invoice/Online Payment Request No $ Limit |
| 25 | Payments to Study Participants | Any payment made to individuals who participate in JHU or JHHS research studies. | Online Payment Request No $ Limit |
| 26 | Payments for software licenses and software <$2,500 |
Any payment made to companies for software licensing. Examples can include Hyperion, Microsoft and SAP. | Online Payment Request |
| 27 | Recycling Services | Paper shredding and removal vendors | P-Card <$3,000 JHU <$2,500 JHHS Online Payment Request No $ Limit |
| 28 | Laboratory Gases | Examples of vendors would be Airgas, Roberts Oxygen, Cryogas. JHU RECOMMENDS USE OF PROCUREMENT CARDS FOR PAYMENTS <$3,000. | P-Card <$3,000 JHU <$2,500 JHHS Online Payment Request No $ Limit Note: All equipment related to Lab Gases must be on a PO. |
| 29 | Mat/uniform cleaning and laundry services | Examples of vendors would be Cintas and Lord Baltimore | P-Card <$3,000 JHU <$2,500 JHHS Online Payment Request No $ Limit |
| 30 | Miscellaneous supplies and minor repairs less than $3,000 | Items which are non-clinical, not available from Hopkins eMarketplace suppliers, and non-federally funded research in nature. | P-Card (non-hotel payments & non-travel agency payments) <$3,000 JHU; JHHS-Not Allowable per P-Card Policy FIN049 Online Payment Request |
Last update: December 9, 2021