| Non PO Transaction | Description/Examples |
| 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. |
| 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. |
| 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. JHU only |
| 4 | Prepayment of seminar, workshop or conference registrations and hotel accommodations | These payment are to be made directly to Conference Vendors or Hotels in advance of attendance. These expenses are not paid by the attendee or traveler. |
| 5 | Revenue Refund Payments | Any patient, student, insurance, subscription or related refund of revenue of any type. |
| 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. |
| 7 | Payments to Attorneys CPA and Consulting firms | Any payments to said firms. Examples would be PWC, KPMG, Bearing Point or Piper Rudnick. |
| 8 | Payments for Gifts or Awards for Employee Appreciation or Recognition | Payments for gift cards, grocery certificates, trophies, plaques or similar items. These are usually given around holiday times or for other various occasions for employee appreciation. Amounts are usually $25 or less. Please note: Any gift is considered taxable to the recipient, and payroll must receive recipient information for purpose of update to W2 wages. |
| 9 | Payments for Real Estate transactions | Any payment made for Real Estate purchases, include closing costs. Real Estate auction transactions are also accepted. |
| 10 | Payments for Real Estate leases or rentals | Payments made to Property managers or management companies for University or Health Systems occupied space. |
| 11 | 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. |
| 12 | Tax Payments | Payments will include: payroll tax, property tax, sales tax, garnishments, liens, 1099 or 1042 related taxes. |
| 13 | 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. |
| 14 | Royalties | Any payments for royalties of intellectual property, copyrights, patents, etc. to firms or individuals. |
| 15 | Utilities-Oil, Water, Gas, Steam, Electricity, Telephone | Any payments to Utility companies such as BGE, Verizon, Pepco, Baltimore City and Amerada Hess. Please note blanket purchase orders can be used for said transactions. |
| 16 | Payments to Express Shipping and Mail vendors | Any payments for express mail or courier services. Payments to FedEx, UPS, DHL, Maryland Messenger and USPS fall under this category. |
| 17 | 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. |
| 18 | Debt Payments | Any payment of University or Health System debt servicing. |
| 19 | Postage | Payments made to the USPS, Pitney Bowes or other independent mail vendor for postage on meter machines or bulk mail servicing vendors. |
| 20 | Special Events/Entertainment | Any payments for Sporting events or Special events planned and hosted for Students, guests, donors or Trustees. |
| 21 | Payments for Library Books, Journals, Periodicals | Payments for books, trade publications or periodicals on renewed or purchased on an individual or annual basis. |
| 22 | 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, Carlson Wagonlit or Expedia. Payments to vendors for Faculty or staff relocation expenses are also accepted as a non-PO payment. Please note: Certain relocation expenses are be taxable and Payroll needs to be notified of such expenses. |
| 23 | Temporary Employment Agencies | Payments made to vendors secure temporary short time help. Vendor payments include Kelly Services, AccountTemps, Nursebase, Robert Half etc. |
| 24 | Payments to Study Participants | Any payment made to individuals who participate in JHU or JHHS research studies. |
| 25 | Payments to for software licenses | Any payment made to companies for software licensing. Examples can include Hyperion, Microsoft and SAP. |
