UCR Policies and Procedures

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Campus Policy Number: 200-84

Sub-Purchase Orders

Policy Owner: Accounting Office
Effective Date:2/1/83


    Following are the steps required for preparing sub-purchase orders. (See attached sample.)


    1. Vendor name and address (41-58)


    3. Order No. (1-7)

    This number is a six-digit alpha/numeric number with no dashes (e.g., 82TJB8 or 82 TJ BB, etc., NOT 82-TJ-BB). DO NOT use zeros as the 5th and 6th digits of the sub-purchase order number.

    • TYPE

    Type Code Dept. Code Sub-P.O. Code


    1. Type Code is established by the Purchasing Department in accordance with procedures.


    3. Department Code is the alpha code established by Accounting (the first two alphas of the department recording number).


    5. Sub-P.O. Code is established by the issuing department and, when coupled with the Type Code and Department Code, becomes a Sub-P.O. number. Following are examples of how a department may use numeric, alpha, alpha-numeric, and numeric-alpha combinations to establish 1107 different Sub-P.O. codes to issue against any one blanket order:

      Numeric = 01 thru 99 99 Total

      Alpha = AA, AB, AC, etc., thru AZ, BA, BB, BC, etc., thru BZ etc., thru ZZ 576 Total

      Numeric-Alpha = 1A, 1B, 1C, etc., thru 1Z, 2A, 2B, 2C, etc., thru 2Z, etce..thru 9Z 216 Total

      Alpha-Numeric = A1, B1, Cl, etc., thru Z1, A2, B2, C2, etc., thru Z2, etc..thru Z9 216 Total

      CAUTION: -- Do not use Alphas I or O. They are easily confused with numeric zero (O) and (l).


      1. Do not duplicate Sub-P.O. numbers.


      3. Do not make entries in red on the Sub-P.O.


      5. Date -- Month, day and year that Sub-P.O. is issued.


      7. Deliver on or before -- Delivery date from vendor


      9. F.O.B. -- Specify point at which University assumes legal ownership (e.g., shipping point, destination, etc.)


      11. Price By -- Contract number when applicable, or name of person at vendor.


      13. Terms -- Specify vendor terms for payment (e.g., Net ½ of lX-lOF Net 30, etc.)


      15. Ship By -- Specify means of transportation (e.g., U.P.S., Common Carrier, etc.)


      17. P.O. Body -- (A) List items and prices individually rather than grouping, except when priced by groups. (B) Show confirming ticket number when applicable. (C) Cite freight cost in description when applicable. DO NOT include cost of freight in total (68-77).


      19. Total (68-77~ -- Show total for all items listed. When exact price is unknown, enter an estimated amount as the total and check the estimated block (78). (U. S. dollars only.)


      21. Recording No. (11-14) -- Specifying the recording number is a must as it is the means of identifying the appropriate account.


      23. Sub (15) -- Specifying the sub number is a must since appropriations to main accounts are subdivided as to Salaries, General Assistance, S & E, etc. Each entry in the main account is recorded with a corresponding sub-account.


      25. Cost Center (16-17) -- Departmental Discretion


      27. Object (18-21) -- Specifying the object code is a must since it identifies the type of expenditure.


      29. Authorized Signature -- Departmental person with Signature Authorization

      Omission of any one of those items preceded by an asterisk (*) will result in a reject from the computer. These are mandatory entries on the Sub-P.O. NOTE: The Sub-P.O. instructs vendors to send invoices to a specific address. DO NOT ALTER INVOICING INSTRUCTIONS.


    Distribution of the Sub-P.O. copies is as follows:


    1. Send white or original copy to vendor.


    3. Remove and send pink copy to the Purchasing Department. Pink copies are not to be delayed or held for any reason.


    5. Hold yellow and goldenrod copies.


    7. Upon receipt of material ordered, indicate on yellow copy, the date received and send to Accounting. In case of partial shipment, indicate date received on yellow, send Xerox copy to Accounting, and keep yellow until final shipment is received.


    9. Retain goldenrod for department records.



    1. To cancel a Sub-P.O. that has already been issued, the department should complete another Sub-P.O. form with the same information as the original except the description area shall indicate "Cancellation" and a "O" total. Send white original to vendor and both the pink and yellow to Accounting.


    3. To decrease a Sub-P.O., complete a Request for Estimated Lien Adjustment form and send to Accounting.

      To increase a Sub-P.O., the department should complete another Sub-P.O. form with the same information as the original except the description area shall indicate increase" and $ total. Send white original to vendor and both the pink and yellow to Accounting.


    5. When prepayment of an order is required, prepare a Sub-P.O. form as usual, prepare a Form 5 (Request for Issuance of Check), staple the white, pink and yellow copies of the Sub-P.O. to the Form 5 and send directly to Accounting. DO NOT prepare a Form 5 when you have an invoice.


    7. Sub-P.O.s with more than one page, prior to distributing the pink and yellow copies, shall have the page showing the total dollar amount stapled on top for easy reference.


    9. Blanket orders issued for the regular delivery of merchandise or services (e.g., dry ice, laundry, liquid gases, refuse disposal, Xerox, etc.), may not require the issuing of a Sub-P.O. Consult your Blanket Purchase Order or call Accounting if you have any questions. Blanket orders numbered OOXX thru l9XX and alpha-alpha XX provide a stated number of fixed payments at stated intervals regardless of the number of inspections. Forward employee signed inspection tickets to Accounting after citing order numbers on the documents.