0200. CONTRACTUAL SERVICES:
All expenditures for services, other than by officials and employees of
the state, which involved the use of equipment, materials, or
commodities. Such services are performed without giving the state
authority to direct or control the ability or skill of the persons
performing such services.
0201. Office Equipment Service:
Expenditures for maintenance contracts or service of all
office equipment owned or leased by the state. When re-
pairs are made, the cost of labor and materials will be
charged to this code. Also to include materials used to
repair equipment under maintenance contracts.
Examples: Maintenance contracts or service to typewriters,
dictaphone, calculators, postage meters, telephones, word
processing equipment and repair and setting of postage
meter.
For service of Copying Equipment, see 0203.
For service of Data Processing Equipment, see 0204.
For service of Microfilm/Microfiche Equipment, see 0230.
For service of Printing Equipment, see 0230.
0203. Copying Equipment Service:
Expenditures for the repair and maintenance of all copying
equipment owned or leased by the state. Also to include
materials used to repair copying equipment under
maintenance contract.
Examples: Photocopying and Fax Machines
For Copying Equipment Supplies, see 0303.
For Copying Equipment Rental, see 0403.
For Copying Equipment, see 0603.
0204. Data Processing Services:
Expenditures for data processing services from including
software license, related consulting, program maintenance,
development or operation, exclusive of any costs covered in
"Rents-Data Processing Equipment" - 0404. Approval of
Information Technology Management Officer may be
necessary for consulting services. Also to include service and maintenance contracts on data
processing equipment and wiring of computer lines.
0205. Medical and Health Services - Reportable:
Expenditures for all services included in or related to the
medical or health field exclusive of case services.
Examples: Medical doctor, dentist, veterinarian,
optometrist, ophthalmologist, psychiatrist, psychologist,
physical and speech therapist, pathologist, anesthesiologist,
dialysis, out-patient services, x-ray technicians, evidence of
patient record, ambulance service not included in case
services, lab fees, educational speech and hearing
screenings, and psychoeducational evaluations.
For Case Services, see 1100 series.
For Hospital Services, see 2501.
0206. Household, Laundry, Grounds Maintenance and Security
Services:
Expenditures for personal services necessary in the normal
operation of a building or office for state use.
Examples: Security, laundry, pest control, janitorial, uniform
rental, carpet cleaning, grounds maintenance, etc.
For Household, Laundry and Janitorial Supplies, see 0306.
For Household, Laundry and Janitorial Equipment, see
0606.
0207. Education and Training Services, Non-State:
Expenditures for fees or honorariums for conducting
workshops, or seminars and for educational consultants.
For travel expenses incurred in the performance of these
services by non-state employees, see 0232 and 0237.
For Education and Training Services, State, see 0228.
0208. Motorized Vehicle Services:
Expenditures for the service of any motorized vehicles
owned or leased by the state.
Examples: Repairs for cars, trucks, boats, tractors, aircraft,
oil analysis for motorized vehicles, car wash and state
inspection fees, insurance deductible for repairs and
wrecker service. For Motor Vehicle Supplies, see 0308.
0209. Printing, Binding, Advertising:
Expenditures for printing, binding, or typesetting pamphlets,
bulletins, reports, and other publications. Also to include
binding or rebinding of books, reports, periodicals, etc., and
legal advertising or notices. For printing of forms,
envelopes, records, stationery, business cards, see 0309.
For printing of public of annual reports, see 0231.
0210. Microfilm, Microfile, and Microfiche Processing:
Expenditures for processing microfilm, microfile, and
microfiche.
For Microfilm, Microfile, and Microfiche Supplies, see 0310.
For Microfilm, Microfile, and Microfiche Equipment Repair,
see 0230.
For Microfilm, Microfile, and Microfiche Rent, see 0416.
For Microfilm, Microfile, and Microfiche Equipment, see
0610.
0211. Photographic and Audiovisual Services:
Expenditures for processing film, preparing audio-visual
productions and maintenance of photographic and audio- visual equipment.
For Photographic and Audio-Visual Equipment services, see
0230.
For Photographic and Audio-Visual Supplies, see 0311.
For Photographic and Audio-Visual Equipment, see 0611.
0212. Promotional Services:
Expenditures for services to promote various agency
projects and/or support of volunteer workers. Includes
expenditures for industrial prospects.
Examples: Billboards, advertising of a promotional nature,
pamphlet distribution, etc.
For travel expenses incurred in the performance of these
services by non-state employees, see 0232.
For Promotional Supplies, see 0312.
0213. Utilities:
Expenditures for utility services necessary to operate an
office or building for state use.
Examples: Water, sewage, garbage and recycling services,
etc., as well as county dump permits and utility deposits,
and dumpster service, which includes the dumpster
container with or without pickup.
For Light, Power, Heat, see 2300.
0215. Freight, Express, Delivery:
Expenditures for the transportation of objects and
commodities which are owned or used by the state.
Transportation charges on objects or commodities owned or
leased shall be charged to the commodity code of the item,
whether billed separately or simultaneously.
Examples: Interoffice moves, UPS, local courier, taxi
picking-up overweight mail, and armored car service.
0216. Telephone and Telegraph:
Expenditures for telephone and telegraph line charges when
such are used in the transaction of official business by
officers, departments, and institutions of the state.
Telephone charges made by employees in a travel status
should be charged to 0506 or 0516.
Examples: Western Union, terryphone, answering services,
security phone line, paging service, electronic mailbox
charges, cellular phone service, wiring of telephone lines,
etc.
0217. Building Renovation:
Expenditures for renovations are defined as alterations
made to the interior of a building (state or non-state owned)
for the purpose of improving the utility of space to an
occupant. Renovations are distinguished from permanent
improvements in that the alterations do not alter the basic
structure or original purpose of the building. This is to
include repairs to a building of a major and permanent
nature not connected with new construction or additions.
Costs must not exceed an amount determined by the Joint
Bond Review Committee and the Budget and Control Board
(presently $100,000).
Examples: Painting, papering, rewiring, carpentry, roofing,
glazing, and carpeting.
For Building Construction and Renovation Supplies, see
0317.
For Capital improvements, see 0712.
0219. Auditing, Accounting, Finance Services:
Expenditures for services rendered by individuals or
organizations qualified to perform such services as keeping
and reporting of financial information. Approval of State
Auditor is required for payment.
Examples: CPA's, PA's.
For travel expenses incurred in the performance of these
services by non-state employees, see 0232 and 0237.
0220. Engineering and Architectural Services:
Expenditures for services of architectural and engineering
firms relative to the development and/or construction of a
specific project when these services are not part of a
permanent improvement project.
For travel expenses incurred in the performance of these
services by non-state employees, see 0232.
0221. Legal Services:
All services of or relating to a legal nature, but not to include
any payment for professional fees or related expenses, or
travel expenses, to a private attorney. Examples: Fees for
court reporters, clerks of court, judge of probate, sheriff for
services of warrants, habeas corpus, and other general legal
service expenses.
For Legal Advertising, see 0209.
For travel expenses incurred in the performance of these
services by non-state employees, see 0232
and 0237.
For Attorney fees, see 0240,
0241, 0242, and 0740.
0222. Management Consultants:
Expenditures for administrative or organizational services
rendered by individuals or firms qualified to perform
management services.
Examples: Consulting actuaries, etc.
For travel expenses incurred in the performance of these
services by non-state employees, see 0232 and 0237.
0223. Research, Survey, and Appraisal Services:
Expenditures for the purpose of planning or determining the
feasibility of a specific project.
Examples: Soil testing, land surveys, appraisals, planning
consultants, etc.
For travel expenses incurred in the performance of these
services by non-state employees, see 0232 and 0237.
0225. Other Professional Services:
To include all professional services not otherwise classified.
Examples: Financial report, character profile, lettering of
signs and certificates, Dunn & Bradstreet, news service (AP,
UPI), T.V. rating service (Neilson), actors, artists, engraving,
witness fees, pilot services, tree removal services, moving
of mobile homes and houses, framing of pictures and
certificates, etc.
For travel expenses incurred in the performance of these
services by non-state employees, see 0232 and 0237.
0226. Contractual Agreements with Governmental / Non-Profit Entities:
Expenditures incurred as a result of a contract between a
state agency and any other governmental entity be it
federal, state, city, county, planning district, or non-profit organization, etc.
0228. Education and Training Services, State:
Expenditures for all expenses other than personal services
incurred by a State agency for conducting a workshop or
seminar for another State agency.
For Fee for Instructor, State Employee, see appropriate
Personal Services Code.
For Educational and Training Services, Non-State, see
0207.
0230. General Repair:
Expenditures for repair of buildings or equipment not
otherwise classified in repair of office equipment (0201),
copying equipment repair (0203), repair of motorized
vehicles (0208), and building renovations (0217). When
repairs are made, the cost of labor and materials will be
charged to this code.
Examples: Lab, microfilm/microfiche, printing, plumbing and
electrical equipment, appliances, maintenance contracts not
otherwise classified, roto-rooter, lawn mowers, maintenance
on fire and burglar alarm systems.
0231. Printing - Public/Annual Reports:
Expenditures for printing, binding, or typesetting of public or
annual reports of state agencies.
Examples: S. C. Reports by Judicial Department.
0232. Non-State Employee Travel:
Expenditures for non-state employees for transportation,
mileage, lodging, meals when in overnight travel status, and
other legal charges necessary in the performance of their
services while under contract with the State. This code
includes registration fees and travel paid to volunteer
workers. Board, commission or committee members' travel
should be charged to 0500 series, if eligible for per diem.
For Reportable Meals, see 0237.
0234. Testing Service:
Expenditures for the development and field testing of tests
and testing materials, scoring of tests, and analysis and
reporting of test results. Includes proctor fees.
For travel expenses incurred in the performance of these
services by non-state employees, see 0232 and 0237.
0235. Communications Equipment Services:
Expenditures for service of communications equipment for
law enforcement, aircraft, automobile, administrative, mobile
or fixed station.
0236. Temporary Services:
Expenditures for temporary help on contract with
professional personnel firms.
0237. Reportable Meals for Non-State Employees:
Expenditures for meals without overnight travel for non-state
employees and volunteers.
For Meals with overnight travel, see 0232.
0238. Telecommunications Services:
Expenditures for telecommunication lines.
Examples: Lines used for television/radio both audio and
video, data processing transmissions, cable television, and
line charges for fax machines.
0240. Attorney Fees:
Expenditures made to pay private attorneys for professional
fees. Approval of Attorney General is required except for
attorney fees for Guardian ad Litem, Defense of Indigents,
or where the fee has been approved by the Budget and
Control Board.
For Legal Advertising, see 0209.
For Other Legal Services, see 0221.
For Travel Expenses incurred in the performance of
services, see 0232 and 0237.
For Guardian ad Litem and Defense of Indigents Attorney
Fees, see 0241 and 0242.
For Attorney Fees for Permanent Improvement Projects, see
0740.
0241. Attorney Fees - Guardian ad Litem:
Expenditures made to pay private attorneys for professional
fees on Guardian ad Litem cases.
For Legal Advertising, see 0209.
For other legal services, see 0221.
For Travel Expenses incurred in the performance of
services, see 0232 and 0237.
For Attorney Fees - General and Attorney Fees - Defense of
Indigents, see 0240 and 0242.
0242. Attorney Fees - Defense of Indigents:
Expenditures made to pay private attorneys for professional
fees on Defense of Indigent cases.
For Legal Advertising, see 0209.
For Other Legal Services, see 0221.
For Travel Expenses incurred in the performance of
services, see 0232 and 0237.
For Attorney Fees - General, and Attorney Fees - Guardian
ad Litem, see 0240 and 0241.
0243. Guardian Ad Litem-Other Than Attorney:
Expenditures to pay individuals other than attorneys for
professional fees on Guardian Ad Litem cases. For travel
expenses incurred in the performance of services, see 0232
and 0237.
0246. Subcontracts with Entities - Matching Funds:
Expenditures on subcontracts with entities for matching
funds on the specific project.
For Allocations to Other Entities, see 1775.
For Allocations - Private Sector, see 1780.
For Aid to Other Entities, see 1875.
For Aid to Private Sector, see 1880.
0247. Contractual Agreements with School Districts:
Expenditures for contractual agreements with school
districts.
0248. Insurance - Administrative Fee:
Expenditures for administrative services rendered by the
Administrator of the State Health Insurance Plan in
processing the State's health insurance claims.
0249. Supervision of Student Teachers:
Expenditures made to pay public school teachers for
supervision of student teachers.
0251. Factory Services:
Expenditures for contracted services in the manufacturing
process.
Example: Quality control and manufacturing equipment
maintenance.
For Factory Supplies, see 0351.
For Factory Equipment, see 0651.
For Repair Contract, see 0230.
For Raw Material, see 0902.
0270. State/Federal Superfund Response Actions - Hazardous
Waste:
Payments for Remedial Investigations/Feasibility Study
(RI/FS) and Remedial Actions (R/A) on State superfund
sites. Also, payment to US EPA for the State's share of
response actions at sites within South Carolina which are
listed on the Federal National Priority List (NPL). Also to
include removal and disposal of waste oil, infectious and
medical waste.
0280. Contractual Services - Commuting Mileage Reimbursement:
Commuting mileage reimbursement for the use of vehicles
that are owned by the agency.
0290. Contractual Services - Lump Sum:
Used by colleges and universities to draw down
appropriations for contractual services.
0295. Tuition Assistance:
To record payments made for tuition assistance in
accordance with guidelines established by the Budget and
Control Board. The issue of taxability of the assistance to
the employee must be determined by each agency. For
plans that are not exempt from taxation, payments must be
made directly to employees through the payroll system
using this code. This code will also be used for payments
made under exempt plans that would not be issued through
the payroll system.
0296. Federal Retiree Settlement:
For use by the Department of Revenue and Taxation only.
0297. Legal Settlements:
Payments of personnel and other legal settlements not
handled by the Insurance Reserve Fund.
0298. Catered Meals:
Expenditures for coffee service and refreshments or meals
provided at statewide meetings. Refer to Disbursement Regulations,
Subsistence Section (General) and
Disbursement Regulations, Subsistence
Section (Meals) for regulations governing use of this code.
0299. Other Contractural Services:
Expenditures for contractural services not otherwise
classified.
Examples: News clipping services, keys, recharging fire
extenguishers, copyrights, royalties, post office handling
charges, damaged property deductibles, etc.