A spend category describes the type of expense a transaction is recording.

Spend categories are used in the account posting rules to drive the proper ledger account (normally expense) to be used when posting operational transactions.

Attributes can be assigned to spend categories to stipulate their usage in operational transactions and journals (ad hoc payment, expense, procurement, or supplier invoice). If usage is not specified, the spend category can only be used on manual accounting journals. Spend categories can also be marked as "trackable," which is used for tracking expenses related to business assets.

Spend categories are used in association with ledger accounts on accounting journals that require an expense ledger account.

Spend categories follow these naming conventions:

  • Spend category ID codes begin with the prefix SC followed by five numeric digits (SC13579).
  • The spend category ID must be included in the spend category name.
  • Examples of spend categories in Workday:
    • SC10044 Construction - Utilities
    • SC10072 Copier - Maintenance
    • SC10486 Office Supplies

Spend categories are assigned to one of the following top-level hierarchies.

Spend Category Hierarchy Description Hierarchy Business Owner
All Spend Categories The All Spend Categories hierarchy includes all spend categories in Workday and is used for account posting rules. Amy Tetmeyer, Controller
Budget Amendments The Budget Amendments hierarchy includes spend categories that are used only in the context of budgets and budget amendments. Spend categories within this hierarchy cannot be used on the actuals ledger.  Amy Tetmeyer, Controller
DOM Reporting The DOM Reporting hierarchy includes all spend categories and is organized by Department of Management Reporting (DOM) reporting requirements. This hierarchy is used for external quarterly reporting to the State. Amy Tetmeyer, Controller
EH&S Life Cycle Fees The EH&S (Environmental Health & Safety) Life Cycle Fees spend category hierarchy includes only spend categories used by EH&S. Rajean Birkestrand, Business Administrator for Environmental Health & Safety
MGMT Reporting The MGMT Reporting spend category hierarchy includes all spend categories and is loosely organized to adhere to the All Funds reporting structure. Amy Tetmeyer, Controller
Sourcing Rules Hierarchy The Sourcing Rules Hierarchy includes spend categories used by procurement agents. Stacy Sassman, Associate Director of Procurement Service

 

The following groups can request a new spend category or revision to an existing spend category by submitting a Spend Category - New or Update request through Workday:

  • Procurement (Managers and Assistant Managers)
  • Sponsored Program Accounting (Manager, Assistant Manager, and Associate Controller)
  • Student Organization Managers
  • FIN Delivery Assistant Manager
  • AP Settlement Specialists (Accounting Manager, Accountant III, Accountant II, and Accountant I)
  • Request Form Closers (Sr. Manager Accounting, Accounting Manager, Accountant III, Accountant II, and Accountant I)

Visit the FDM Workday Requests and Updates page for more information on this process. Your request is routed to the Workday Finance Data Governance Operational Committee, which maintains sole review and approval authority over requests for spend category creation and maintenance.

When spend categories are created or updated in Workday, the Financial Accounting and Reporting office will inform the Procurement and Accounting and Compliance offices so that spend category changes can be posted to their respective websites and other documentation.

Visit the Worktag Inactivation Procedures page for guidance on how to request worktag inactivation.

  • ISU Ledger Account Lookup - This report returns ledger accounts and their associated spend and revenue categories, and account posting rule conditions. 
  • ISU Extract Spend Categories - This report returns spend categories, top level spend category hierarchies to which they belong, UNSPSC code ranges (if applicable), and denotes whether the spend category is used in procurement, expenses, supplier invoicing, ad hoc payment operational transactions.
  • ISU Journal Lines with Spend and Revenue Categories - Summarized - Company, Account Type, Ledger, Period ,and Time Period values are required at the report prompt.
  • ISU Operating Expenses by Spend Category Hierarchy - This report shows operating expenses for the accounting period selected, sorted by function code and spend category hierarchy. You are required to select the accounting period at the report prompt. Optionally, you can select worktags, the book code, and spend category hierarchies to further narrow your search results.
  • ISU Equipment Expense Spend Categories - This report shows spend categories in the Equipment hierarchy and includes the name of the procurement agent and UNSPSC code ranges, if applicable. 
  • ISU DOM Spend Category Hierarchy Report - This report returns spend categories that are assigned to a DOM hierarchy. It includes two levels of DOM hierarchies. Optionally, you can select one or more DOM hierarchies to further narrow your search results.
  • ISU MGMT Spend Category Hierarchy Report - This report returns spend categories that are assigned to a MGMT hierarchy. It includes two levels of MGMT hierarchies. Optionally, you can select one or more MGMT hierarchies to further narrow your search results.
  • Navigate Spend Category Hierarchy - Use this report to view an organization chart of all spend category hierarchies and how they roll up to one another. You must select a spend category hierarchy at the report prompt.
  • View Spend Category Hierarchy - You must select a spend category hierarchy to run this report, which shows the parent spend category hierarchy and subordinate spend category hierarchies that are in the level immediately below.

  • How do I know which spend category, revenue category, or ledger account to use?
    • Run the report ISU Ledger Account Lookup in Workday. This report lists ledger accounts and each of their associated spend and revenue categories. When creating manual journals lines, you must only use a spend or revenue category that is mapped to the ledger account on the line. Contact your unit's Finance Service Delivery person for further guidance.