Part III - UNM Finance: Practical Applications

SARM Site Search


Standard Accounting Resource Manual (SARM)

MSC 0000 00
1 University of New Mexico
Albuquerque, NM 87131

Supply or Service?


A department purchased 5 boxes of paper from the company that designed their department logo.  

The paper is a supply, and should not be expensed to a service account.  3100-Office Supplies General is an acceptable account.  69Z0-Other Professional Services General, is NOT an acceptable account.


A department purchased a new department logo design. 

The logo design is a service, and should not be expensed to a supply account.  69Z0-Other Professional Services General is an acceptable account.  3100-Office Supplies General, is NOT an acceptable account.

Most basic supplies that are not patient related are charged to 3xxx.  Most services are charged to 6xxx.  Services require an electronic SPQ [Service Provider Questionnaire, available at] if the vendor is not a Universal Service Provider.

To find out if a vendor is a designated Universal Service Provider (USP), use Banner form FTIIDEN.  You can: 

  •  type in the vendor ID and query it.
  • Click the Web Xtender icon.
  • If the SPQ form is there, then it is an approved USP.
  • Double click on the SPQ document to review it.

If relying on a Universal SPQ, you MUST include the following statement in the Business Purpose/Detailed Item Description field when completing your requisition in LoboMart: 

“The vendor has been approved as a Universal Service Provider, and to my knowledge there is no conflict of interest per Policy 4325, Section 3.”