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eXpendit

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Service Departments

An institution of higher education may purchase goods and services from an on-campus service center if the institution pays for the goods and services with:

  • Educational and general funds
  • Higher education funds
  • Advanced technology funds
    –or–
  • Advanced research funds

The institution must set up the service center on the Texas Identification Number System (TINS) of the Comptroller’s office with either the center’s:

  • Federal identification number
    –or–
  • A Texas identification number with a unique mail code (to identify the center)

The institution of higher education that makes a purchase from an on-campus service center must retain all relevant supporting documentation and receipts for the purchase.

The state auditor requires an institution of higher education to explain the method the institution uses to determine the price of goods and services charged to the institution by an on-campus service center.

If the center is funded with educational, general and institutional funds, the institution may only be charged for the center’s expenses that are paid with institutional funds.

See also: Auxiliary Enterprises and Higher Education Funds

Documentation Requirements [+]

  1. An internal receipt or invoice from the service center must be available to the Comptroller’s office upon request during a pre-payment or post-payment audit.
  2. The voucher must be approved by either (or both, when applicable) the Department of Information Resources (DIR) and/or the Comptroller’s Statewide Procurement Division (SPD).