NIGP 94953: Procard Expense to Be Allocated

NIGP 94953 Procard Expense To Be Allocated is an Item code capturing pass-through charges and unallocated corporate card expenses that state and local government agencies incur when operating procurement card (procard) programs. This code does not represent a direct procurement of goods or services but rather the accounting classification for administrative fees, transaction charges, interest assessments, or other miscellaneous expenses tied to procard operations that procurement offices must categorize when they do not map to a specific commodity or service line. State and local agencies — including state departments, cities, counties, school districts, and transit authorities — use this code when procard transaction costs or related administrative charges require accounting allocation outside the standard vendor-specific or commodity-specific codes.

The source provided contains no recent state and local solicitations or contract opportunities under NIGP 94953. This code functions as an accounting sink for pass-through procard expenses rather than as a source of procurement activity, and accordingly does not generate independent RFP, RFQ, IFB, or ITB opportunities. Vendors do not bid competitively for allocation of miscellaneous procard charges; instead, government agencies apply this code reactively when categorizing actual card-program costs during accounting and budget reconciliation.