2314 Other Disbursements

Document purpose

To define and establish policy for disbursements other than payments for the procurement of goods and services.


December, 1986


April, 2019


April, 2024

Responsible Office

Procurement Services


Procurement Services


  1. Procurement Services is responsible for ensuring that other disbursements of University funds are properly authorized (Penn Marketplace approval hierarchies).

  2. Other disbursements include, but are not limited to:

    1. Taxes: payroll, real estate, sales, use and occupancy, and unrelated business income tax;
    2. Debt service payments;
    3. Real estate Purchasing and other investments;
    4. Other payroll withholdings;
    5. Student refunds and deposits;
    6. Unexpended funds returned under sponsored program agreements;
    7. Facility lease payments;and
    8. Certain loans.
  3. Other disbursements will be made only upon receipt of an authorized SP (Special) Payment Request form through the Penn Marketplace, supported by documentation which details the purpose of the disbursement.