0700. PERMANENT IMPROVEMENTS:
All expenditures for the purchase of land, structural or nonstructural
improvements, and expenditures for the construction of buildings,
fences, etc. These object codes should only be used in conjunction
with funds appropriated for this purpose.
0701. Land:
Expenditures for the purchase of land for State use.
0702. Building Purchase:
Expenditures for purchase of buildings for State use.
0703. Fee - Architectural, Engineering, and Other:
Expenditures for contracted planning, consulting, exterior or
interior design work in association with or in preparation for
a site development, landscaping, or building construction
effort.
Fees for transportation studies, highway and road improvement
studies, or other studies not directly related to facilities
plans or designs should be charged to code 0220,
Engineering and Architectural Services, or 0223, Research, Survey and
Appraisal Services.
0704. Basic Equipment:
Expenditures for equipment procured as a part of a Building
construction, landscaping or site development project.
Items which are portable or which can be easily removed
from a structure including, but not limited to, furniture, heavy
tools or machines used in construction. Laboratory
benches, or appliances should be charged to basic
equipment.
0710. Site Development:
Expenditures for site improvements or developments.
Examples: Draining, tunneling, grading, paving, irrigation
facilities, sewage lines or hook-ups, etc.
For Landscaping, see 0717.
0711. Construction - Buildings and Additions:
Expenditures for initial construction of or major additions to
a building for State use.
0712. Renovations - Buildings and Additions - Interiors:
Expenditures for major repair or renovations of a building
interior.
0713. Renovations - Utilities:
Expenditures for major repair or renovation of the
mechanical systems of a building, such as plumbing, wiring,
heating, ventilation and air conditioning systems.
0714. Roofing - Repairs and Renovations:
Expenditures for the major repair or renovation of building
roofs.
0715. Renovations - Building Exteriors:
Expenditures for the major repair or renovation of building
facade or exterior other than roof.
0716. Other Permanent Improvements:
Expenditures for the construction, major renovation, or
major repair of structures not normally classified as
buildings or highway structures.
Examples: Transmission towers, docks, wharves, piers,
groins, tunnels, electric transmission lines, chill water lines,
and steam lines.
For highway improvements, see 0730.
For buildings, see 0710-0716.
0717. Landscaping:
Expenditures for the development or alteration of the
surface of grounds to include shrubbery, lawns and fencing.
See 0710, Site-Development, for grading, sewerage and site
preparation expenditures.
0721. Legal Services - Permanent Improvements:
All services of or relating to a legal nature for Permanent
Improvement activities, but not to include any payment for
professional fees or related expenses, or travel expenses, to
a private attorney.
0722. Builders Risk Insurance:
Expenditures for insurance during construction of a building.
0723. Other Capital Outlay Costs:
Expenditures for contract bonds, surveys, bid
advertisements, issue costs for bond financing, blueprints,
or any other costs associated with a site development or
construction projects not otherwise classified.
0728. Construction - Prior to 6/30/83:
This code is reserved for one-time use in carrying forward
project-to-date expenditures for construction as of 6/30/83 to
the project accounts for fiscal year 1984 and after. After
6/30/83, construction costs are to be reported under either
0711, Construction - Buildings and Additions, or 0716 -
Other Permanent Improvements.
0729. Renovations - Prior to 6/30/83:
This code is reserved for one-time use in carrying forward
project-to-date expenditures for renovations as of 6/30/83 to
the project accounts for fiscal year 1984 and after. After
6/30/83, renovations costs are to be reported under codes
0712 - 0715.
0730. Right-of-Way and Land Acquisition - Reportable:
(Department of Transportation Only)
Expenditures made to a landowner (condemnee) for right-of-
way or land acquisition in connection with highway or road
construction.
0731. Highway and Road Improvements: (Department of
Transportation Only)
Expenditures for construction in connection with highways
and roads, to include but not be limited to grading, paving,
bridges, and fencing. For Department of Transportation
Facilities, see codes 0701-0717.
0732. Non-State Employee Travel - Permanent Improvements:
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 for Permanent
Improvement activities.
0733. Right-of-Way and Land Acquisition - Non-Reportable:
(Department of Transportation Only)
Relocation expenses of individuals or businesses
(condemnees) as a result of right-of-way or land acquisition
by the Department of Transportation. To include land
acquisitions recorded through the Clerk of Court.
0734. Right-of-Way and Land Acquisition - Contractual Services:
(Department of Transportation Only)
Payments made to moving companies for moving all personal
property from the acquired dwelling or cost estimates for
moving personal property or providing a service to the
replacement site. To include the cost of moving furniture,
personal items, and reconnection fees for telephone and
cable television. Also to include payment made to individuals
or companies for clearing of new right-of-way items
purchased by the Department of Transportation such as
underground gasoline tanks, for clearing ground
contamination, or demolition of buildings prior to construction.
0735. Right-of-Way and Land Acquisition - Interest Payments:
(Department of Transportation Only)
Payment of interest on right-of-way or land acquisition as a
result of adjudication of rejected compensation by the
condemnee for right-of-way or land acquisition.
0736. Department of Transportation Consultants - Bond Financing:
Payments to construction management consultants by
Department of Transportation for road and bridge construction
projects that are funded by designated bond funds.
0739. DOT Capital Projects - Bond Financing:
Expenditures by Department of Transportation for highway materials
financed by issued bonds.
0740. Attorney Fees - Permanent Improvements:
Expenditures made to pay private attorneys for professional
fees associated with the purchase of land or building where
the expenditure is chargeable to a Capital Project or
Permanent Improvement Project financed from a Capital
Projects budget. Approval of Attorney General is required
except for where the fee has been approved by the Budget
and Control Board.
0758. Labor Cost - Classified:
Salary compensation for state employees chargeable to a
Capital Project or Permanent Improvement Project financed
from Capital Projects budget.
0771. Labor Cost - Temporary:
Salary compensation for state employees chargeable to a
Capital Project or Permanent Improvement Project financed
from Capital Projects budget.
0773. Labor Cost - Overtime:
Salary compensation for state employees chargeable to a Capital Project
or Permanent Improvement Project financed from Capital Projects
budget.
0780. Labor Cost - Inmate Earnings:
Inmate earnings chargeable to a Capital Project or Permanent
Improvement Project financed from a Capital Projects budget.
0781. Labor Cost - Special Contract Employee:
Compensation for the personal services rendered under a
contract with a non-state employee chargeable to a Capital
Project or Permanent Improvement project financed from
Capital Projects budget.
0787. Bond Interest Costs - Capital Projects:
The interest costs related to bond issue funds used for a
Capital Project will be allocated to the project costs during
the construction period.
0788. Bond Issue Costs - Capital Projects:
The bond issue costs related to bond issues will be
allocated to the agencies and projects using the related
funds.
0789. Contingencies - Capital Projects (Budget Code Only):
This code will be used to budget the unforeseen costs
related to design changes which occur as a project is
completed. No expenditures are made from this code.
Budgeted amounts are transferred to the proper codes.
0790. Permanent Improvement - Lump Sum:
Used by colleges and universities to draw down
appropriations for Capital Outlay.
0791. Labor Cost - Employer Contributions:
To classify the disbursements for employer contributions for
state employees chargeable to a Capital Project or
Permanent Improvement Project financed from Capital
Projects budget.
0795. Transfer Out to Capital Reserve Fund:
This code is used to transfer cash from the Capital
Expenditure account in the General Fund to the Capital
Reserve Fund-Principal in the State Treasurer's Office.
0799. Non-Budgeted Activities - Capital Projects:
This code used to record non-budgeted activities related to
a Capital Project for memorandum recording only.