0300. SUPPLIES AND MATERIALS:
To include all expenditures for articles or substances which have
specific uses and when applied to their respective uses are subject to
such changes that will consume them or render them unfit for
continuous and permanent use. Transportation charges and use tax
paid on supplies are a part of the cost of supplies and will be charged
and classified as such. Single items over $1,000.00 will be charged to
equipment except for stage properties.
0301. Office Supplies:
Expendable items necessary for the proper operation of an
office.
Examples: Non-printed stationery, pencils, pens, typewriter
ribbons, typewriter elements, staples, rubber stamps,
subscriptions and publications not kept on a permanent
basis, telephones, postage chips, etc.
For Office Equipment Services, see 0201.
For Office Equipment Rent, see 0401.
For Office Equipment Purchase, see 0601.
For Printing of Office Supplies, see 0309.
For Telephone Systems, see 0640.
0303. Copying Equipment Supplies:
Expenditures for consumable items used in the regular
operation of photocopying or Fax machines.
Examples: Paper, developer, toner, copy meters or
auditrons, charges for photocopies made on non-agency
machines, etc.
For Copying Equipment Services, see 0203.
For Copying Equipment Rental, see 0403.
For Copying Equipment, see 0603.
0304. Data Processing Supplies:
Expenditures for articles used in the operation of data
processing equipment. This category is not to include
ordinary office supplies even though used in the data
processing area.
Examples: Continuous forms, printer ribbons, magnetic
tapes, disk packs, etc.
For Data Processing Equipment Services, see 0204.
For Data Processing Equipment Rent, see 0404.
For Data Processing Equipment, see 0604.
0305. Medical, Scientific, and Laboratory Supplies:
Expenditures for articles of consumable supplies used for
medical, surgical, pharmaceutical or laboratory purposes.
Examples: Drugs, chemicals, x-ray film, experimental
laboratory animals, bandages, dressings, food for laboratory
animals, masks, laboratory trays, and glass items highly
susceptible to breakage such as test tubes, beakers, bottles,
etc.
For articles for demonstrations, see 0312.
For Medical, Scientific, and Lab Rent, see 0405.
For Medical, Scientific, and Lab Equipment, see 0605.
0306. Household, Laundry, Grounds Maintenance, Janitorial, and Security
Supplies:
Expenditures for consumable household, laundry, grounds
maintenance, janitorial and security supplies. Examples:
Various linens, kitchen utensils, small appliances, cleaning
compounds, polishes, disinfectants, brooms, mops, paper
towels, disposable cups, vacuum cleaner bags, kerosene
heaters, fuel cans, weed eaters and clean air machines.
For Household, Laundry, Grounds Maintenance, Janitorial
and Security Services, see 0206.
For Household, Laundry, Grounds Maintenance, Janitorial
and Security Equipment, see 0606.
0307. Educational Supplies:
Expenditures for supplies of an educational or recreational
purpose used in schools, parks, playgrounds, or other
educational or recreation centers.
For educational equipment, see 0607.
0308. Motor Vehicle:
Expenditures for commodities and inexpensive articles when
purchased for use in motorized vehicles which are owned,
leased, or rented by the State. This code is to include items
mainly for the purpose of ordinary maintenance.
For School Bus Gasoline, see 2403.
Examples: Batteries, tires, spark plugs, parts for fireline
plows, automobile registration and license fees, etc.
For Motor Vehicle Equipment, see 0608.
For Gasoline, see 2401.
For Motor Oil and Lubricants, see 2409.
0309. Printing:
Expenditures for consumable articles of a printed nature.
Examples: Paper, ink, masters, and printing, multigraphing
or mimeographing of forms, records, envelopes, stationery,
business cards, etc.
For Printing stamped envelopes, see 0315.
For Printing Equipment, see 0609.
0310. Microfilm, Microfile, and Microfiche Supplies:
Expenditures for consumable items related to the operation
of a microfilm, microfile, or microfiche machine.
Examples: Microfilm, microfiche, microfile, bulbs and toner,
paper and lenses and reader-printer, etc.
For Microfilm, Microfile, and Microfiche Processing, see
0210.
For Microfilm, Microfile, and Microfiche Equipment, see
0416.
For Microfilm, Microfile, and Microfiche Equipment, see
0610.
0311. Photographic and Audiovisual Supplies:
Expenditures for items used in making or processing of still
or motion pictures.
Examples: Film, flashbulbs, chemicals, photographic paper,
chemicals to clean film, slides, tapes, splicing tape, inexpensive cameras, camcorders, tripods, projectors, etc.
For Photographic/Audiovisual Services, see 0211.
For Photographic/Audiovisual Equipment, see 0611.
0312. Promotional Supplies:
Expenditures for supplies used to promote various agency
projects and/or support of volunteer workers.
Examples: Bowls, key rings, maps, trophies, plaques, door
prizes, coupons, certificates. May include livestock presented as prize.
For Promotional Services, see 0212.
0313. Instructional Materials:
Expenditures for textbooks and materials used in the
operation of the free textbook and instructional materials
program.
0314. School Bus and Support Vehicle Parts:
Expenditures for commodities and inexpensive articles
purchased for use in school buses or school bus support
vehicles. This code is to include items mainly for the
purpose of ordinary maintenance.
Examples: Batteries, tires, spark plugs, automobile
registrations and license fees.
0315. Postage:
Expenditures for postage stamps, postal cards, printed
stamped envelopes, bulk permits, bulk mailing charges,
presorting mail (postage), etc.
For Rental of Postal Machines, see 0401.
0316. Agriculture, Marine, and Forestry Supplies:
Expenditures for consumable supplies for farm, forestry,
garden, greenhouse or marine use.
Examples: Seed, seedlings, fertilizer, soil food, loam,
garden hose, paddles, compasses, life jackets, waders,
fishing supplies, hand tools for use in categories above and
parts needed for fire suppression, etc.
For Agriculture, Marine, and Forestry Equipment Rent, see
0416.
For Agriculture, Marine, and Forestry Equipment, see 0616.
0317. Building, Construction, and Renovation Supplies:
Expenditures for materials for the purpose of building,
constructing, or renovating agency property, whether owned
or leased. To be distinguished from building renovations in
that this is for the supplies purchased when the labor is
in-house. To be distinguished from capital outlay in that this
is for supplies not of a major nature.
Examples: Blueprints, lumber, mortar, concrete blocks,
paint, draperies, sinks, toilets, etc.
For Building Renovation Services, see 0217.
318. Food Supplies:
Expenditures for food items for institutional use.
For food purchased for demonstrations, see 0312.
For food purchased for testing, see 0322.
0319. Feed and Veterinary:
Expenditures for food and supplies used in the care and
treatment of animals.
Examples: Stud fees, kennel registrations, serum, feed
(food).
For Veterinary Services, see 0205.
0321. Maintenance Supplies:
Expenditures for inexpensive supplies used in the repair or
maintenance of structures, grounds, and equipment.
Examples: Light bulbs, projector lamps, flashlight batteries,
screws, nuts and bolts, furnace filters, caulking compound,
insecticides, poisons, fire extinguishers, paint for repairs,
welding supplies, maintenance hand tools, such as
hammers, pliers, screwdrivers, etc.
For supplies purchased under maintenance contract for:
Office Equipment, see 0201.
Copying Equipment, see 0203.
0322. Testing Materials-Laboratory Supplies:
Expenditures for commodities purchased for quality control
testing for the benefit of the consumer. These items are
tested for spoilage, weights, measures, allowable percen-
tages, etc.
Examples: Meats, dairy products, packaged food products,
etc.
For supplies purchased for demonstration, see 0312.
0323. Clothing Supplies:
Expenditures for necessary clothing or wearing apparel for
state employees used in the performance of their duties.
Also to include wearing apparel purchased for clients not
associated with case services.
0324. Stage Properties:
Expenditures for supplies and equipment used on stage in
television, radio, and theatre productions. This code is also
to include supplies and equipment when used to construct or
maintain stage sets, scenery, or props.
0325. Art:
Expenditures for supplies used in art workshops and/or
performances such as crayons, inks, tape fabric, drawing
paper, paint, lumber, clay, glazes, stage makeup, and
matting material for art work.
0326. Exhibits and Collections:
Expenditures for supplies used to construct or maintain
exhibits or displays.
For Exhibits and Collection Equipment, see 0626.
0327. Munitions, Targets, and Law Enforcement Supplies:
Expenditures for fixed metallic and/or semi-metallic loaded
ammunition, supplies to "load" previously fired cartridge
cases, ammunition used for tests, ammunition components
used in assembly of ammunition; targets, target centers, and
target repair items, tear gas munitions, firearm cleaning and
preservation supplies, firearm clips, magazines, belts, and
other feeding devices and related firearm supplies,
handcuffs, holsters, badges and cases, etc.
0328. Television/Radio Engineering Maintenance Supplies:
Expenditures for supplies used in the repair or maintenance
of television/radio equipment.
Examples: Radio or television tubes, transistors, etc.
For Television/Radio Engineering Equipment, see 0628.
0331. Indigent Psychotrophic Medications:
Expenditures for psychotrophic medications that are
dispensed to indigent patients from the pharmacy at
Department of Mental Health.
0332. Client/Patient/Inmate Supplies:
Expenditures for hygienic supplies for agency clientele.
Examples: Soap, shampoo, toothpaste, deodorant.
0334. Testing Supplies:
Expenditures for purchase of test booklets, test manuals,
answer sheets, and other test materials for use in testing
programs.
0335. Communication Supplies:
Expenditures for purchase of communications supplies,
cellular telephones and chargers, adapters, microphones and speakers.
0340. Revenue Tax Stamps:
Expenditures for special revenue tax stamps purchased by
the Department of Revenue and Taxation for resale to
dealers and operators.
0345. Highway Maintenance Supplies:
Expenditures for materials for the purpose of maintaining
existing highways. The labor will be furnished by agency
employees.
Examples: Asphalt, aggregate, pre-cast bridges.
0346. Employee Recognition Awards:
Expenditures for employee plaques, certificates and other
events, including meals and similar types of recognition to
reward innovations or improvements or as part of employee
development programs. Refer to Disbursement Regulations,
Miscellaneous Section, 2. Gifts, Flowers, Parties, and Other Benefits.
0351. Factory Supplies:
Expendable items necessary for proper operation in the
manufacturing process.
Examples: Special dyes, machinery supplies and
manufacturing supplies.
For Factory Services, see 0251.
For Factory Equipment, see 0651.
For Repair Parts, see 0321.
For Repair Contract, see 0230.
For Raw Materials, see 0902.
0352. Drivers License and License Plate Supplies:
Expenditures for items used in processing or making of
drivers' licenses and license plates.
0355. Purchasing Card Expenditures:
Expenditures for supplies purchased using the State issued corporate purchasing
card. Purchases are subject to the limitations established by the agency for individual
cardholders. Receipts for individual purchases must be kept on file with the agency.
0380. Supplies - Commuting Mileage Reimbursement:
Commuting mileage reimbursement for the use of vehicles
that are owned by the agency.
0390. Supplies - Lump Sum:
Used by colleges and universities to draw down
appropriations for supplies.
0399. Other Supplies:
Expenditures for supplies not otherwise classified.