|
POLICY AND PROCEDURE
MANUAL |
Filing No. 7,002 |
|
Revision Date: 02/01/05
Date Issued: 02/74
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(cont.)
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| A | B | C |
D | E | F | G |
H | I | J | K |
L | M | N | O |
P | Q | R | S |
T | U | V | W |
X | Y | Z |
CODING GUIDE
This coding guide is provided to assist in determining proper
expenditure sub-object codes for primary classifications 2000, Contractual
Services; 3000, Commodities; and 4000, Capital Outlay. The expenditure
sub-object code shown for each item should be used unless the cost or intended
use of the item dictates the use of another expenditure sub-object code as
defined in the listing beginning on page 6 of this filing. Expenditure
sub-object codes should be selected from the listing for items not located in
this coding guide. See attached for listing of Business Procurement Cards
expenditure subobject codes.
*Acquisitions of items costing between $500.00 - $4,000.99 with an expected
life of one year or more, must be classified as a capital outlay item, 4XX9.
Acquisitions of $5,000.00 or more with an expected life of one year or more must
be classified as 4XX0. All items under $500.00 should be classified as 3XXX.
| EXP SOBJ |
ITEM |
| 3490 |
Abrasives |
| 3930 |
Absorbent, shop |
| 2790 |
Abstracter fees |
| 2780 |
Accounting fees |
| 2690 |
Accreditation fee |
| 3930 |
Acetylene cylinder deposit and rent |
| 3930 |
Acetylene gas |
| 2790 |
Actuarial fees |
| 2700 |
Administrative services |
| 2690 |
Admission tickets |
| 2750 |
Advertising agency fees |
| 2240 |
Advertising, all types |
| 3990, 409X* |
Aeronautical equipment |
| 3950, 401X* |
Agricultural implements |
| 3950, 408X* |
Air compressor |
| 2430 |
Air compressor repair |
| 420X |
Air conditioner, central |
| 3710, 403X* |
Air conditioner, window |
| 3490 |
Air filter, non-automotive |
| 3950, 408X* |
Air sprayer, compressed |
| 3490 |
Air volume control |
| 3550 |
Aircraft fuel |
| 252X* |
Airplane charter |
| 3590 |
Airplane parts |
| 2420 |
Airplane repair |
| 2690 |
Alarm monitoring (security) service |
| 3690 |
Alcohol, all other types |
| 3610 |
Alcohol, medicinal purposes |
| 2490 |
Alteration of clothing |
| 406X |
Ambulance |
| 2690 |
Ambulance service |
| 3910 |
Ammonia, anhydrous, agricultural |
| 3930 |
Ammonia, cylinder deposits and rent |
| 3920 |
Ammonia, household |
| 3990 |
Ammunition |
| 2730 |
Anesthesiologist fees |
| 3610 |
Anesthetics |
| 3620 |
Anesthetics for animals |
| 3410, 420X |
Angle iron |
| 2690 |
Animal care fees |
| 2690 |
Animal, destruction of diseased |
| 3620 |
Animal drugs |
| 3100 |
Animal feed |
| 3690 |
Animal for educational purposes |
| 3800 |
Animal for research |
| 3730 |
Answering machine |
| 2690 |
Answering service |
| 3590 |
Antifreeze, automotive |
| 3610 |
Antitoxin |
| 3950, 408X* |
Anvils |
| 2790 |
Appraiser fees |
2710, 427X,
447X |
Architect fees |
| 3490 |
Armature |
| 3690 |
Art supplies |
| 3690 |
Artificial limb |
| 3920 |
Ash tray, household |
| 3710 |
Ash tray, office |
| 3420 |
Asphalt binder, cement or concrete (276, 710) |
| 407X* |
Asphalt preparing equipment (276, 710) |
| 3410 |
Asphalt shingles |
| 2650 |
Assaying fee |
| 2910 |
Association dues (in agency name) |
| 3940 |
Athletic supplies |
| 3690 |
Atlas, road |
| 2720 |
Attorney fees |
| 2790 |
Auctioneer fees |
| 2780 |
Auditor fees |
| 3910, 401X* |
Auger, grain |
| 3950, 408X* |
Auger, hand |
| 2420 |
Auto repair (non-passenger) |
| 2410 |
Auto repair (passenger cars) |
| 405X* |
Automobile (passenger cars) |
| 3590 |
Automotive cleaning materials |
| 3590 |
Automotive parts (all types) |
| 2790 |
Autopsy charges |
| 3950 |
Awl |
| 3690, 420X* |
Awnings |
| 2440 |
Awnings, recovering or repair |
| 3950 |
Axe |
| 3990 |
Badge, employee or security |
| 3690 |
Badge, X-ray exposure |
| 3420 |
Ballast, road materials (276, 710) |
| 3690 |
Bandage, surgical |
| 3690 |
Band-aids, bulk purchases |
| 2692 |
Bank fees charged by contractor banks |
| 3910 |
Barbed wire |
| 3690, 404X* |
Barometer |
| 3910 |
Barrel |
| 3420 |
Barricade, road (276, 710) |
| 3940, 409X* |
Baseball equipment |
| 3410, 420X* |
Basin, plumbing |
| 3410 |
Basin stop |
| 3910 |
Basket, bushel |
| 3920 |
Basket, clothes or laundry |
| 3690, 404X* |
Basket, test tube |
| 3940, 409X* |
Basketball goal |
| 3940 |
Basketballs or basketball nets |
| 3410 |
Bathtub, replacement |
| 3950 |
Battery booster cables |
| 3930, 408X* |
Battery charger |
| 2410 |
Battery charging, automotive |
| 2420 |
Battery charging, other self-propelled |
| 3490 |
Battery, dry cell |
| 3690 |
Battery, laboratory use |
| 3490, 408X* |
Battery, power plant |
| 3920 |
Batting, cotton |
| 3420 |
Beacon, flashing (276, 710) |
| 3420 |
Beads, glass (276, 710) |
| 3690 |
Beaker, graduated |
| 3410 |
Beam, building |
| 3920, 402X* |
Bed (frame, mattress or springs) |
| 3690 |
Bed pan |
| 3920 |
Bedding (sheets, spreads or pads) |
| 3910 |
Bedding, straw, shavings, sawdust |
| 3920 |
Beeswax |
| 3950, 402X* |
Bellows, fire |
| 3410 |
Belt, air conditioner or furnace |
| 3930 |
Belt dressing or lacing |
| 3490 |
Belt, equipment |
| 3950 |
Belt, punch |
| 3690 |
Belt, restraining |
| 3930 |
Belting |
| 3950, 408X* |
Bench, grinder |
3910, 3920
402X* |
Bench, lawn |
| 3950, 408X* |
Bench, work |
| 3940 |
Billiard (pool) cue |
| 3940, 409X* |
Billiard table or set of billiard balls |
| 3690 |
Blackboard |
| 3690 |
Blanket, first aid |
| 3920 |
Blanket, household |
| 2230 |
Blueprints |
| 2690 |
Boiler inspection fees |
| 3950, 408X* |
Bolt cutter |
| 2670 |
Boarding home payments (care of wards) |
| 3910 |
Bone meal, fertilizer |
| 3710, 403X* |
Book rack, office |
| 3690, 404X* |
Book rack, school |
| 3710, 403X* |
Bookcase, office |
| 3690, 404X* |
Bookcase, school |
| 3690 |
Booklets purchased |
| 2210 |
Books, binding of (Division of Printing) |
| 411X* |
Books, library or reference |
| 2490 |
Boot repair |
| 2320 |
Booth rental |
| 408X* |
Boring machine |
| 3690 |
Bottle, glass stoppered |
| 3690 |
Bottle, medicine |
| 3690 |
Bottle, baby |
| 295X |
Bounties and rewards |
| 3940 |
Bowling ball or pins |
| 3920 |
Bowls, household |
| 3710 |
Box, filing |
| 3920 |
Box, food, knife, linen |
| 3690 |
Box, medicine |
| 3590 |
Brake fluid |
| 3950, 409X* |
Branding iron |
| 3490 |
Brass castings |
| 3920 |
Brass polish |
| 3410 |
Brass rod, plumbing |
| 3410 |
Brass sheet |
| 3410 |
Brick, building |
| 408X* |
Brick conveyor |
| 4500 |
Bridge (276 only) |
| 440X* |
Bridge, other agencies |
| 3410 |
Bridge plank |
| 3710, 403X* |
Briefcase |
| 3490 |
Bronze castings |
| 3920 |
Brooms, all types |
| 3970 |
Broom sticks, straw, twine (used in manufacturing) |
| 3920 |
Brush, household |
| 3930 |
Brush, wire |
| 3950 |
Brushes, paint, varnish, glue |
| 3920 |
Bucket or pail |
| 402X* |
Buffet |
| 3410 |
Building insulation |
| 3410 |
Building materials or supplies |
| 2320 |
Building rent |
| 2440 |
Building repair and service |
| 2010 |
Bulk mailing permit |
| 3690, 404X* |
Bulletin board, portable |
| 3690 |
Bunsen burner |
| 402X* |
Bureau |
| 3690 |
Burette, graduated |
| 2790 |
Burial service fees |
| 3910 |
Burlap bag |
| 3490 |
Bushing, rubber |
| 2210 |
Business cards (state printer) |
| 3540 |
Butane gas, fuel |
| 3330 |
Butane gas, heating |
| 403X* |
Cabinet, blueprint |
| 420X* |
Cabinet, medicine, attached to building |
| 3690, 404X* |
Cabinet, medicine, portable |
| 420X* |
Cabinet, wall, attached |
| 3410 |
Cable, electrical and telephone |
| 3420 |
Cable, steel (276, 710) |
| 2390 |
Cable television service |
| 3690 |
Cadaver |
| 3420 |
Calcium (276, 710) |
| 3930 |
Calcium chloride |
| 3710, 403X* |
Calculating machines |
| 3710 |
Calendar |
| 3690 |
Calipers, classroom |
| 3950, 408X* |
Calipers, shop |
| 3690, 404X* |
Camera |
| 408X* |
Camera, lithographic |
| 403X* |
Camera, microfilm |
| 2430 |
Camera repair |
| 3920 |
Can opener |
| 402X* |
Candelabra |
| 3920 |
Candlestick |
| 3690, 420X* |
Canopy |
| 3410 |
Capacitor |
| 3930 |
Carbide |
| 3490 |
Carbon brushes, electrical |
| 3710 |
Carbon paper |
| 3930, 408X* |
Carboy |
| 3710 |
Card files |
| 3940 |
Cards, playing |
| 3950 |
Carpentry hand tools |
| 2440 |
Carpet cleaning |
| 402X* |
Carpet, house, leased facility |
| 402X* |
Carpet, house, movable |
| 420X* |
Carpet or carpet pad, wall to wall |
| 3920, 402X* |
Carpet sweeper |
| 3710, 403X* |
Cash register |
| 3990 |
Caskets, burial |
| 3690 |
Cassette tape, educational |
| 3710 |
Cassette tape, office |
| 3930 |
Castings, all kinds |
| 3420 |
Catch basins, roads (276, 710) |
| 3410 |
Catch, door and cabinet |
| 3420 |
Catch frames, roads (276, 710) |
| 3420 |
Catch grate, road (276, 710) |
| 3940 |
Catcher's mask, mitt, or protector |
| 2690 |
Catering service |
| 3690 |
Catheter |
| 3910, 410X* |
Cattle |
| 3200 |
Cattle for slaughter |
| 3950 |
Caulking gun |
| 3410 |
Caulking material |
| 3410 |
Ceiling material |
| 2490 |
Cellular phone repair |
| 2091 |
Cellular phone rental and service charges |
| 3410 |
Cement (other than for roads) |
| 3420 |
Cement for roads (276, 710) |
| 404X* |
Centrifuges |
| 2690 |
Certificates, lettering of (other than for awards) |
| 3950, 408X* |
Chain, boomer |
| 3490 |
Chain, equipment replacement |
| 3950, 408X* |
Chain, log |
| 3950, 408X* |
Chain tightener |
| 3690, 404X* |
Chair, educational (classroom, school) |
| 3920, 402X* |
Chair, household |
| 3710, 403X* |
Chair, office |
| 3690, 404X* |
Chair, professional (dental, barber) |
| 3490 |
Chair replacement parts |
| 3690 |
Chalk |
| 3950 |
Chalk, carpenter |
| 3420 |
Chalk, road (276, 710) |
| 3690, 404X* |
Chalkboard |
| 3920 |
Chamois |
| 3410 |
Chandelier, replacement |
| 3490 |
Channel iron for repairs |
| 3690 |
Chart holder, hospital |
| 3710 |
Chart, office use |
| 3930 |
Chart, time recording, power plant |
| 3710 |
Check protectors |
| 3940 |
Checkers |
| 3920 |
Cheesecloth, household |
| 3630 |
Chemicals, laboratory or hospital |
| 3830 |
Chemicals, research |
| 3920,402X* |
Chest of drawers |
| 3100 |
Chicken feed |
| 3200 |
Chickens (for food supplies) |
| 3920, 402X* |
China cabinet |
| 2730 |
Chiropractor fees |
| 3950, 408X* |
Chisel, air gun |
| 3690, 404X* |
Chisel, hospital use |
| 3950 |
Chisel, carpenters and mechanics |
| 407X* |
Chisel, pavement breaker (276, 710) |
| 3930 |
Chloride of lime |
| 3420 |
Cinders (276, 710) |
| 3410 |
Circuit breakers |
| 3490, 408X* |
Circulating nozzles |
| 3690 |
Clamp, artery |
| 3950 |
Clamp, carpentry or cabinet |
| 3690 |
Clamp, laboratory |
| 3410 |
Clay, fire |
| 3920 |
Cleansers, household |
| 3710 |
Clipboard |
| 420X* |
Clock, attached to building |
| 3920, 402X* |
Clock, household |
| 3710, 403X* |
Clock, office |
| 3710, 403X* |
Clock, time |
| 3000 |
Cloth for making clothing |
| 3920 |
Cloth, household |
| 3920 |
Clothes bag, basket or hamper |
| 3920, 402X* |
Clothes dryer |
| 3920 |
Clothes hanger |
| 3920 |
Clothes line |
| 3920, 402X* |
Clothes locker |
| 3920 |
Clothes pins |
| 3000 |
Clothing |
| 3710, 403X* |
Coat and hat rack |
| 3610 |
Cobalt, radioactive |
| 3920, 402X* |
Coffee maker |
| 3920 |
Colander |
| 2790 |
Collection agency fees |
| 2720 |
Collection fee, attorney |
| 2790 |
Collection fees, setoff |
| 3920 |
Comb, hair |
| 2450 |
Comfort station pit, cleaning (276, 710) |
| 3690 |
Compass |
| 3930, 408X* |
Compressor |
| 407X* |
Compressor (276, 710) |
| 3950 |
Compressor, piston ring |
| 3420 |
Compressor repair parts (276, 710) |
| 3490 |
Compressor repair parts (other agencies) |
| 3720, 416X* |
Computer memory, mainframe |
| 3430 |
Computer parts and materials for repair |
| 416X* |
Computer processor, mainframe |
| 263X* |
Computer programming service fees, DISC |
| 263X* |
Computer services, DISC |
| 2370 |
Computer software, leased |
| 2632 |
Computer programming services other than DISC |
| 2360 |
Computer system equipment, leased |
| 416X* |
Computer tape drive, mainframe |
| 3410 |
Concrete |
| 3420 |
Concrete (276, 710) |
| 3420 |
Concrete adhesive (276, 710) |
| 3420 |
Concrete anchors (276, 710) |
| 3410 |
Concrete blocks |
| 408X* |
Concrete mixer |
| 407X* |
Concrete mixer (276, 710) |
| 3490 |
Condenser, other than automotive |
| 3410 |
Conduit and fittings |
| 3950 |
Cone, sickle grinding |
| 416X* |
Control unit, computer, purchased |
| 420X* |
Conveying system |
| 3920 |
Cooking utensils |
| 3410 |
Copper, sheet or wire |
| 2690 |
Core drilling |
| 3920 |
Corkscrew |
| 3690 |
Corks, laboratory |
| 401X* |
Corn planter |
| 3920 |
Corn popper |
| 3690 |
Corset, orthopedic |
| 3920 |
Cosmetics |
| 3690 |
Cosmetics, theatrical |
| 3920, 402X* |
Cot |
| 3490 |
Cotter pins, other than automotive |
| 3690 |
Cotton, absorbent |
| 3690 |
Cotton balls |
| 3920 |
Cotton batting |
| 3920, 402X* |
Couch |
| 2640 |
Court costs (paid to governmental entities) |
| 2790 |
Court reporter fees |
| 3920 |
Covers, chair, couch or dresser |
| 3710 |
Covers, office machine |
| 3920, 402X* |
Cradles, baby |
| 407X* |
Cranes (276, 710) |
| 409X* |
Cranes (all others) |
| 3690 |
Crayons |
| 2691 |
Credit card fees and charges |
| 2690 |
Credit rating service |
| 3920 |
Crochet hook |
| 3940 |
Croquet set |
| 3950 |
Crow bar |
| 3420 |
Crushed stone (276, 710) |
| 3410 |
Crushed stone for buildings and grounds |
| 3690 |
Crutches |
| 401X* |
Cultivator |
| 3420 |
Culvert (276, 710) |
| 3410 |
Culvert, concrete pipe |
| 3920, 403X* |
Cup dispenser |
| 3920 |
Cup, drinking |
| 3920 |
Curtain rods, poles or stretchers |
| 3690 |
Cushions, invalid |
| 3690, 404X* |
Cutter, diamond |
| 3930 |
Cutter, joint cleaner |
| 3950, 408X* |
Cutter, pipe |
| 3950, 408X* |
Cutter, weed or grass |
| 3930 |
Cylinder deposit and rent, welding gases |
| 3690 |
Cylinder deposit and rent, hospital gases |
| 3910 |
Dairy supplies |
| 263X* |
Data processing services |
| 3720 |
Data processing supplies |
| 2633 |
Database access fees |
| 3710 |
Date stamp |
| 2690 |
Day care service |
| 3940 |
Decorations, recreational |
| 3930 |
Demurrage on cylinders, shop |
| 3690 |
Demurrage on cylinders, hospital |
| 3800 |
Demurrage on cylinders, research |
| 3690, 404X* |
Dental equipment and instruments |
| 2730 |
Dental services and fees |
| 3690 |
Dental supplies |
| 2790 |
Denture repair |
| 3690 |
Dentures |
| 3710 |
Desk lamp, office |
| 3710, 403X* |
Desk, office |
| 3690, 404X* |
Desk, school |
| 3690 |
Detergent, hospital |
| 3920 |
Detergent, household |
| 3690 |
Diapers, disposable |
| 3710, 403X* |
Dictaphone |
| 3710 |
Dictating machine supplies |
| 3690, 411X* |
Dictionary |
| 3710, 403X* |
Dictionary stand |
| 3950, 408X* |
Die set, metal-stamping |
| 3950, 408X* |
Die, thread cutting or rethreading |
| 3520 |
Diesel fuel for motor vehicles |
| 3320 |
Diesel fuel for heat |
| 3690 |
Diploma |
| 2690 |
Diploma, lettering of |
| 3710 |
Directory, city |
| 3690 |
Directory, legal, medical and other professional |
| 3910 |
Dirt |
| 3920 |
Dishwashing compounds |
| 3920 |
Dishes |
| 3920, 402X* |
Dishwasher |
| 3690 |
Disinfectant, hospital |
| 3920 |
Disinfectant, household |
| 3920, 404X* |
Disinfecting equipment |
| 416X* |
Disk drive, computer, mainframe |
| 3690 |
Dispenser, cup, hospital |
| 3920 |
Dispenser, household paper |
| 3920 |
Dispenser, soap |
| 3710 |
Dispenser, tape |
| 3920 |
Distilled water |
| 3690 |
Distilled water, laboratory |
| 2730 |
Doctor fees |
| 3710, 403X* |
Document case |
| 3940 |
Dominoes |
| 3410 |
Door |
| 3410 |
Door bell, closer, knob, latch, mat or stop |
| 3920, 402X* |
Dough mixer |
| 3690, 404X* |
Drafting equipment |
| 3690 |
Drafting paper or supplies |
| 3410 |
Drain tile |
| 3920, 402X* |
Draperies, leased property |
| 420X* |
Draperies, state property |
| 3690 |
Drawing board |
| 3690 |
Drawing paper, educational and professional |
| 2190 |
Drayage |
| 407X* |
Dredge (276, 710) |
| 3920, 402X* |
Dresser |
| 3920 |
Dresser scarves |
| 3950 |
Drill bits |
| 3950, 408X* |
Drill press |
| 3950, 408X* |
Drills |
| 3910, 401X* |
Drills, grain |
| 3950 |
Drop cloth for painters |
| 3690 |
Dropper, medicine |
| 3610 |
Drugs |
| 3620 |
Drugs, animal |
| 3690, 404X* |
Drums (musical instruments) |
| 2920 |
Dry cleaning service |
| 3920 |
Dry cleaning solvent |
| 3690 |
Dry ice, hospital |
| 3920 |
Dry ice, household |
| 3910, 401X* |
Drying machinery, agriculture |
| 3920, 402X* |
Drying machinery, household |
| 3910 |
Ducks for poultry farm |
| 3930 |
Duct tape |
| 3910, 408X* |
Dump cart |
| 403X* |
Duplicating machine |
| 3710 |
Duplicating plates |
| 2230 |
Duplicating service |
| 3920 |
Dust cloth or pans |
| 3690 |
Dye, hospital |
| 3420 |
Dynamite (276, 710) |
| 3490 |
Dynamite (other agencies) |
| 3690, 404X* |
Easels, art |
| 431X* |
Easement, right of way |
| 2696 |
E-check fees and charges |
| 3690 |
Educational supplies |
| 3910 |
Egg cartons |
| 3690 |
Egg tester |
| 3690 |
Elastic bandage |
| 2810 |
Electric service |
| 408X* |
Electric motor, new |
| 3490 |
Electric motor, replacement |
| 3410 |
Electrical materials and supplies |
| 3950, 408X* |
Electrical measuring instruments (shop) |
| 3690, 404X* |
Electrical measuring instruments (laboratory) |
| 3690 |
Electrodes, welding (educational) |
| 3490 |
Electrodes, welding (shop) |
| 2694 |
Electronic fund transfer (EFT) fees (operating charge) |
| 2695 |
Electronic fund transfer (EFT) fees (capital charge) |
| 2440 |
Elevator maintenance |
| 3410 |
Elevator repair parts |
| 420X* |
Elevators |
| 3930 |
Emery cloth, paper or paste |
| 3490 |
Emery wheels |
| 298X |
Employee awards, non-cash |
| 3690, 411X* |
Encyclopedias |
2710, 427X,
447X |
Engineer fees, all types |
| 3690, 404X* |
Engineering equipment |
| 3690 |
Engineering supplies |
| 2690 |
Engraving of trophies and plaques (other than for awards) |
| 3690, 404X* |
Engraving tools |
| 3100 |
Ensilage |
| 401X* |
Ensilage cutters |
| 2770 |
Entertainer fees |
| 2970 |
Entertainment (official hospitality only) |
| 3710 |
Envelopes |
| 2010 |
Envelopes, stamped |
| 4810 |
Equipment purchases for sponsored contracts (367 only) |
| 4820 |
Equipment purchased for rehabilitation clients |
| 2430 |
Equipment repair and service |
| 3690 |
Eraser, blackboard, educational use |
| 3710 |
Eraser, blackboard, office |
| 3710 |
Eraser, ink or pencil |
| 2690 |
Evidence for law enforcement |
| 3690, 404X* |
Exhibit, permanent |
| 2790 |
Exhibit planning service fees |
| 3690 |
Exhibit, temporary |
| 2320 |
Exhibit space, rental of |
| 3420 |
Expansion joints (276, 710) |
| 3410 |
Expansion joints (other agencies) |
| 3420 |
Explosives (276, 710) |
| 3490 |
Explosives (other agencies) |
| 3920 |
Extension cords, household |
| 3710 |
Extension cords, office |
| 3930, 408X* |
Extension cords, power plant |
| 2440 |
Exterminating service |
| 2990 |
Extradition fees |
| 3690 |
Eye baths |
| 2730 |
Eye examinations |
| 3690 |
Eye glasses |
| 2330 |
Facsimile machine lease |
| 3730, 461X* |
Facsimile machine purchase |
| 2490 |
Facsimile machine repair |
| 420X* |
Fan (attached to building) |
| 3690, 404X* |
Fan (hospital) |
| 3690, 403X* |
Fan (office) |
| 3690, 408X* |
Fan (shop) |
| 3910, 401X* |
Farm equipment |
| 3910 |
Farm supplies |
| 3410 |
Faucets |
| 3100 |
Feed and forage |
| 3910, 401X* |
Fence chargers |
| 3910 |
Fence posts, agricultural |
| 3410 |
Fence posts, other |
| 440X* |
Fencing, complete installation |
| 3910 |
Fencing materials, agricultural |
| 3410 |
Fencing materials, other |
| 3490 |
Ferrules |
| 3910 |
Fertilizer |
| 3950 |
File (tool) |
| 3710, 403X* |
File cabinet, office |
| 3690, 404X* |
File cabinet, X-ray, hospital |
| 3690 |
Film |
| 3690 |
Film, badge service X-ray exposure |
| 2690 |
Film developing and printing |
| 3690 |
Film developing supplies |
| 3690 |
Film mailing case |
| 3690, 404X* |
Film, motion picture, purchased |
| 2390 |
Film rental |
| 3910 |
Filter, agricultural (dairy) |
| 3490 |
Filter, air conditioning and furnace |
| 3490 |
Filter, water |
| 3690 |
Fingerprint kits |
| 3410 |
Fire alarm boxes |
| 420X* |
Fire alarm system |
| 3410 |
Fire brick |
| 3990, 409X* |
Fire extinguisher |
| 2490 |
Fire extinguisher, charging of |
| 3990 |
Fire extinguisher, refill cartridges |
| 3630 |
Fire fighting chemicals |
| 3690, 409X* |
Fire fighting equipment |
| 3490 |
Fire fighting equipment repair part |
| 440X* |
Fire hydrant |
| 2990 |
Fire protection fees |
| 406X* |
Fire truck |
| 409X* |
Firearms |
| 3920 |
Fireplace tools or screens |
| 3940 |
Fireworks |
| 3990 |
First aid kits and replacement supplies |
| 3990 |
Fish (live) |
| 3100 |
Fish food |
| 420X* |
Flag poles, complete installation |
| 3920 |
Flags, bunting and decorating |
| 3690 |
Flags, engineering |
| 402X* |
Flags, permanent |
| 3490 |
Flanges, plumbing |
| 3420 |
Flare, warning (276, 710) |
| 3990 |
Flare, warning (other agencies) |
| 3950, 402X* |
Flaring tool |
| 3420 |
Flashers (276, 710) |
| 3410 |
Flashing, tin or copper |
| 3920 |
Flashlight or lantern |
| 3690 |
Flask |
| 3410 |
Flat iron |
| 3990, 409X* |
Flood lights |
| 3920, 402X* |
Floor scrubbing machine |
| 3940 |
Floral arrangements |
| 3910 |
Florists' supplies |
| 3410 |
Fluorescent starter units |
| 3490 |
Flux, soldering |
| 3920 |
Fly paper or swatter |
| 3200 |
Food for human consumption |
| 3920, 402X* |
Food carts |
| 3920, 402X* |
Food warmers |
| 3940 |
Footballs |
| 3690 |
Forceps, hospital |
| 2082 |
Foreign Exchange (FX) circuits paid to state agency (cannot be used
for payments to DISC) |
| 2040 |
Foreign Exchange (FX) circuits paid to vendor |
| 407X* |
Forklift (276, 710) |
| 408X* |
Forklift (other agencies) |
| 3710 |
Forms, printed |
| 3490 |
Freon |
| 3920 |
Fryer, deep fat |
| 3920 |
Frying pans |
| 3320 |
Fuel oil |
| 3910, 401X* |
Fumigator, agricultural |
| 3690, 404X* |
Fumigator, hospital |
| 2790 |
Funeral and burial services |
| 3910 |
Funnel, agricultural |
| 3920 |
Funnel, household |
| 3690 |
Funnel, laboratory |
| 3950 |
Funnel, shop |
| 420X* |
Furnace (original construction) |
| 3410 |
Furnace (replacement) |
| 404X* |
Furnace, laboratory |
| 408X* |
Furnace, plumbers |
| 2440 |
Furnace repair and service |
| 2430 |
Furniture repair |
| 3920 |
Furniture coverings |
| 3920, 402X* |
Furniture, household |
| 3710, 403X* |
Furniture, office |
| 3920 |
Furniture polish |
| 3410 |
Fuse box or fuses |
| 420X* |
Garage |
| 3920 |
Garbage can |
| 2440 |
Garbage removal service |
| 3330 |
Gas, liquid petroleum |
| 3540 |
Gas, liquid petroleum (motor vehicle fuel) |
| 3990, 409X* |
Gas mask |
| 3690 |
Gas (hospital use - nitrogen, oxygen, etc.) |
| 3930 |
Gas (shop use - acetylene, oxygen, etc.) |
| 3490 |
Gasket, boiler tube |
| 3410 |
Gasket, manhole |
| 3530 |
Gasohol |
| 3910 |
Gasoline, agricultural |
| 3510 |
Gasoline, automotive |
| 3590 |
Gasoline can |
| 407X* |
Gasoline pump (276, 710) |
| 408X* |
Gasoline pump (other agencies) |
| 3490 |
Gasoline pump, replacement parts |
| 3490 |
Gate hooks and eyes |
| 3690 |
Gauges, hospital and school use |
| 3930 |
Gauges, power plant |
| 3690 |
Gauze, hospital |
| 3920 |
Gauze, household |
| 408X* |
Generator, power plant |
| 3490 |
Generator repair parts |
| 3410 |
Glass, window |
| 3590 |
Glass, windshield |
| 3690 |
Glasses, eye |
| 4820 |
Glasses, eye, for rehabilitation clients |
| 3690 |
Glassware, hospital or laboratory |
| 3920 |
Glassware, other than hospital |
| 3410 |
Glazier points |
| 3410 |
Glazing compound |
| 3410 |
Globe for building light |
| 3920 |
Globe, lamp and lantern |
| 3690, 404X* |
Globe, school atlas |
| 3690 |
Gloves, rubber (medical use) |
| 3930 |
Gloves, safety |
| 3930 |
Glue, power plant |
| 3690 |
Glue, school |
| 410X* |
Goat |
| 3930 |
Goggles, safety or welding |
| 3940, 409X* |
Golf equipment |
| 2790 |
Grading of papers and professional exams |
| 3690 |
Graduation pins |
| 3910 |
Grain bag |
| 3100 |
Grain for feed |
| 3710 |
Graph paper, office |
| 3690 |
Graph paper, school |
| 3590 |
Graphite, automotive |
| 3930 |
Graphite, power plant |
| 3910 |
Grass seed and sod |
| 3420 |
Gravel (276, 710) |
| 3410 |
Gravel (other agencies) |
| 3910 |
Grease, agricultural |
| 3590 |
Grease, automotive |
| 3930 |
Grease cups and zerks, power plant |
| 3590 |
Grease cups and zerks, automotive |
| 3910 |
Grease cups and zerks, agricultural |
| 3950 |
Grease gun |
| 3930 |
Grease, power plant |
| 2420 |
Greasing of other self-propelled equipment |
| 2410 |
Greasing of passenger cars |
| 3920 |
Griddles |
| 3950, 408X* |
Grinders, bench and shop |
| 3920, 402X* |
Grinders, meat, coffee, etc. |
| 3490 |
Grinding disc |
| 3930 |
Grinding wheels |
| 3410 |
Grounding rods |
| 3690 |
Guinea pigs |
| 3950 |
Gun, equipment cleaner |
| 3990, 409X* |
Gun, firearm |
| 3990 |
Gun powder |
| 3420 |
Gutter grate (276, 710) |
| 3950 |
Hack saws, blades and frames |
| 3920, 402X* |
Hair clippers |
| 3920 |
Hair tint |
| 2690 |
Haircut |
| 3920 |
Hall mats and runners |
| 3920, 402X* |
Hall tree |
| 3950 |
Hammer |
| 3920 |
Hammock |
| 3930, 408X* |
Hand trucks or carts |
| 3940 |
Handball |
| 3990 |
Handcuffs |
| 3690 |
Handicraft supplies (classroom) |
| 3940 |
Handicraft supplies (therapy and recreational) |
| 401X* |
Harrow, agricultural |
| 3410 |
Hasp |
| 3930 |
Hat, safety |
| 3950 |
Hatchet |
| 3100 |
Hay and forage |
| 3910, 401X* |
Hayrack, fork, or track |
| 2690 |
Hazardous waste disposal |
| 3690 |
Hearing aid |
| 3410 |
Heat insulating materials |
| 3710, 408X* |
Heater, portable |
| 420X* |
Heater, wall |
| 3490 |
Heating element, replacement |
| 3920 |
Heating pad |
| 3950, 408X* |
Hedge clippers |
| 3690, 404X* |
Hemoglobinometer |
| 3910 |
Herbicide, weed |
| 4500 |
Highway signs (276 only) |
| 440X* |
Historical Marker |
| 3950 |
Hoe |
| 3910 |
Hog ring |
| 3910, 410X* |
Hogs for breeding |
| 3990 |
Holster |
| 3950 |
Hone for grinding |
| 3930 |
Honing oil |
| 2620 |
Honorarium |
| 2621 |
Honorarium travel expenses |
| 420X* |
Hood, kitchen, fixed |
| 3910, 410X* |
Horse |
| 401X* |
Horse trailer |
| 3910 |
Hose cart and reels |
| 3490 |
Hose clamps and couplings, non-automotive |
| 3690, 404X* |
Hospital equipment |
| 2430 |
Hospital equipment repair |
| 2740 |
Hospital fees |
| 3690 |
Hospital supplies |
| 3690 |
Hot water bottle |
| 3410 |
Hot water heater, replacement |
| 3920, 402X* |
Household appliances |
| 420X* |
Hot water heater |
| 3950, 408X* |
Hydraulic jack |
| 3950, 408X* |
Hydraulic pump |
| 3950, 408X* |
Hydraulic ram |
| 3690 |
Hydrogen |
| 3950 |
Hydrometer, battery |
| 3920, 402X* |
Ice cream freezers |
| 3690 |
Ice, dry, hospital |
| 3920 |
Ice, dry, household |
| 3920, 402X* |
Ice making machine |
| 3490 |
Ice melt |
| 2690 |
Identification card preparation |
| 3690 |
Identification card supplies |
| 2930 |
Incentive earnings (wards or inmates) |
| 408X* |
Incinerator |
| 2430 |
Incinerator equipment repair |
| 3910, 401X* |
Incubator, chicken |
| 3690, 404X* |
Incubator, laboratory |
| 2791 |
Information Systems Consulting Services |
| 2690 |
Informer fees |
| 3710 |
Ink (office use) |
| 3690 |
Ink (school supplies) |
| 3970 |
Ink (used in manufacturing) |
| 3920 |
Insect repellant |
| 3420 |
Insecticide (276, 710) |
| 3910 |
Insecticide, agricultural |
| 3920 |
Insecticide, household |
| 3610 |
Insulin |
| 2960 |
Insurance (all types) |
| 2690 |
Interpreter Fees |
| 3690 |
Iodine |
| 3920 |
Iron (household appliance) |
| 3420 |
Iron (276, 710) |
| 3410 |
Iron (other agencies) |
| 3690 |
Iron, scrap (school use) |
| 3920 |
Ironing board |
| 3920, 402X* |
Ironing machinery |
| 3690 |
Isotope materials and services |
| 3950, 408X* |
Jack (shop use) |
| 407X* |
Jackhammer (276, 710) |
| 3950, 408X* |
Jackhammer (other agencies) |
| 3950 |
Jackhammer bit |
| 2440 |
Janitorial service |
| 3690 |
Jars, hospital or laboratory |
| 3410 |
Joint compound |
| 3920 |
Jugs, household |
| 3690 |
Jugs, laboratory |
| 3320 |
Kerosene |
| 3920 |
Kettle, cooking |
| 3410 |
Key, blank |
| 2690 |
Key, duplicates made |
| 3920 |
Kitchen utensils |
| 3950 |
Knife, corn, hedge |
| 3920 |
Knife, household |
| 3910 |
Knife, mower |
| 3690 |
Knife, surgical |
| 3690 |
Label, laboratory and school |
| 3710 |
Label, office |
| 3800 |
Laboratory animal, research |
| 3690 |
Laboratory animal, teaching |
| 3830 |
Laboratory chemicals, research |
| 3630 |
Laboratory chemicals, teaching |
| 2650 |
Laboratory services |
| 3800 |
Laboratory supplies, research |
| 3690 |
Laboratory supplies, teaching |
| 3690, 404X* |
Lactometer |
| 3920, 408X* |
Ladder |
| 410X* |
Lamb |
| 3690 |
Lamp, alcohol |
| 3920, 402X* |
Lamp (household use) |
| 3710, 403X* |
Lamp (office use) |
| 3920 |
Lamp, oil and kerosene |
| 3920 |
Lamp shade |
| 4310 |
Land |
| 2340 |
Land rent |
| 2440, 440X* |
Landscaping services |
| 3410 |
Lath |
| 408X* |
Lathe |
| 3720, 413X* |
Laser printer, microcomputer |
| 3920, 402X* |
Laundry equipment |
| 2920 |
Laundry service |
| 3920 |
Laundry supplies |
| 3410 |
Lavatories and accessories |
| 3910, 401X* |
Lawn mower |
| 2440 |
Lawn service |
| 3910 |
Lawn sprinkler |
| 3920 |
Leather, upholstering |
| 3710, 403X* |
Lectern |
| 3690 |
Leg brace and parts |
| 3990 |
Leg irons |
| 2240 |
Legal advertising and notices |
| 2990 |
Legislative page services |
| 3690, 404X* |
Lens, laboratory and camera |
| 3710, 403X* |
Lens, microfilm |
| 3990 |
Lens, traffic light |
| 3710 |
Letterhead paper |
| 2690 |
Lettering of certificates (other than for awards) |
| 3950 |
Level, carpenter |
| 3690, 404X* |
Level, engineering |
| 3690, 411X* |
Library book |
| 3690, 404X* |
Library stacks |
| 2990 |
License tags, other |
| 2531 |
License tags, passenger cars |
| 3960 |
License tags, resale |
| 3410 |
Light bulb, building and grounds |
| 3420 |
Light bulb, traffic light (276, 710) |
| 3420 |
Light, flashing or warning (276,710) |
| 3490 |
Light pole, replacement |
| 420X* |
Lighting fixture (original) |
| 3410 |
Lighting fixture (replacement) |
| 3910 |
Lime, agricultural |
| 3410 |
Lime, building |
| 3420 |
Liner, cement (276, 710) |
| 3410 |
Linoleum cement |
| 420X* |
Linoleum installed (original construction) |
| 3410 |
Linoleum installed (replacement) |
| 3950 |
Linoleum knife |
| 408X* |
Lithographing equipment |
| 3690 |
Litmus paper |
| 410X* |
Livestock |
| 2690 |
Livestock breeding fees |
| 3100 |
Livestock feed |
| 2690 |
Livestock registry fees |
| 3690, 404X* |
Locker, wall |
| 3410 |
Locks, all kinds except padlocks |
| 2440 |
Locksmith service (buildings) |
| 2690 |
Locksmith service (other) |
| 3950, 408X* |
Log chains |
| 3410 |
Lumber (other agencies) |
| 3420 |
Lumber (276, 710) |
| 2910 |
Magazine subscription (agency
name only) |
| 3720 |
Magnetic tape, computer |
| 3690 |
Magnifying glass |
| 3990 |
Mail box |
| 3710, 403X* |
Mailing machine |
| 3710 |
Mailing tube or wrapper |
| 2680 |
Maintenance payments to rehabilitation clients |
| 3950 |
Mallet |
| 402X* |
Mangle |
| 3920 |
Mangle covering |
| 3420 |
Manhole cover or ring (276, 710) |
| 3490 |
Manhole cover or ring (other agencies) |
| 3690, 404X* |
Manikin, physiological |
| 3920 |
Mantle, gas |
| 3910 |
Manure |
| 2790 |
Manuscript grading fees |
| 3690 |
Map |
| 3410 |
Masonite |
| 3950 |
Masonry bit |
| 3920 |
Mat (household use) |
| 3710 |
Mat, floor, office |
| 3920 |
Matches |
| 3920, 402X* |
Mattress |
| 3950 |
Maul |
| 3100 |
Meat for animals |
| 2790 |
Medical abstract fees |
| 2910 |
Membership dues, (agency name only) |
| 3420 |
Metal pavement marks (276, 710) |
| 3920 |
Metal polish |
| 3410 |
Metal, reinforcing |
| 420X* |
Meter, electricity, gas or water |
| 3720 |
Microcomputer equipment and software upgrade |
| 3720, 413X* |
Microcomputer systems and support equipment |
| 3710 |
Microfilm |
| 3710, 403X* |
Microfilm machine, camera, reader |
| 2430 |
Microfilm machine repair |
| 2690 |
Microfilming services |
| 3690, 404X* |
Microphone |
| 3690, 404X* |
Micro projector |
| 3690, 404X* |
Microscope or microscope lens |
| 3100 |
Minerals, agriculture |
| 3950, 408X* |
Miter box |
| 2690 |
Modeling fees (art) |
| 3100 |
Molasses, agricultural |
| 3690 |
Mold, cylinder |
| 3920 |
Molds, cooking |
| 408X* |
Molds, industrial |
| 2690 |
Monitor fees |
| 3920 |
Mop bucket and mop head |
| 3920 |
Mop bucket tank, stainless steel |
| 3920 |
Moth balls |
| 2330 |
Motion picture equipment rental |
| 3690 |
Motion picture film |
| 3690, 404X* |
Motion picture film, educational |
| 3690, 411X* |
Motion picture film, library |
| 2790 |
Motion picture film production fees |
| 2690 |
Motion picture film processing fees |
| 2390 |
Motion picture rental fees |
| 3490, 408X* |
Motor, electric |
| 3490 |
Motor, electric (replacement) |
| 3490 |
Motor, electric, repair parts |
| 3560 |
Motor oil |
| 3590 |
Motor oil additive |
| 3590 |
Motor vehicle accessories and supplies |
| 2990 |
Motor vehicle registration, other |
| 2530 |
Motor vehicle registration, automobile |
| 3590 |
Motor vehicle repair parts |
| 409X* |
Motorboat |
| 406X* |
Motorcycle |
| 3920 |
Mouse or rat traps |
| 2120 |
Moving expenses, agency facilities |
| 2130 |
Moving expenses, employee personal effects, in-state |
| 2140 |
Moving expenses, employee personal effects, out-of-state |
| 3910, 401X* |
Mower |
| 2450 |
Mudjacking (276, 710) |
| 3910, 410X* |
Mule |
| 2790 |
Murals, painting of |
| 2690 |
Music service, piped-in office |
| 3690, 404X* |
Musical instrument |
| 2430 |
Musical instrument repair |
| 2770 |
Musician fees, professional |
| 3410 |
Nails |
| 3710 |
Nameplate |
| 3920 |
Napkins |
| 2820 |
Natural gas service |
| 3920 |
Needle, sewing |
| 3690 |
Needle, surgical |
| 2910 |
Newspaper subscriptions (agency name only) |
| 3410 |
Nipples, pipe |
| 3690 |
Nipples, rubber |
| 2960 |
Notary bond |
| 2690 |
Notary filing fee |
| 3710 |
Notary seal |
| 3710 |
Notebook, office use |
| 3690 |
Notebook, school use |
| 2450 |
Noxious weed spraying (276, 710) |
| 2440 |
Noxious weed spraying (other agencies) |
| 3910 |
Nozzle, garden |
| 3800 |
Nuclear materials (scientific research) |
| 3690 |
Nuclear materials and supplies |
| 404X* |
Nuclear reactor |
| 3710 |
Numbering machine, office |
| 3910 |
Nursery stock, bushes, trees |
| 3420 |
Nursery stock, bushes, trees (276, 710) |
| 2790 |
Nursing fees |
| 2740 |
Nursing home fees |
| 3690 |
Nursing pins |
| 3410 |
Oakum |
| 3940 |
Oars |
| 412X* |
Office copier purchase |
| 2310 |
Office copier rental |
| 2430 |
Office copier repair |
| 2330 |
Office equipment rental |
| 3710, 403X* |
Office furniture |
| 2690 |
Officiating services |
| 2290 |
Offset printing plates |
| 3970 |
Offset printing plates for resale |
| 3930 |
Oil can |
| 2430 |
Oil change, other equipment |
| 2410 |
Oil change, passenger car |
| 2420 |
Oil change, self-propelled equipment |
| 3490 |
Oil cups and zerks, non-automotive |
| 3490 |
Oil filter, non-automotive |
| 3920 |
Oil, household |
| 3560 |
Oil, motor |
| 3930 |
Oil, power plant |
| 3420 |
Oil, road (276, 710) |
| 3690, 404X* |
Operating room cart |
| 416X* |
Optical scanner (purchased) |
| 2470 |
Optical scanner repair |
| 2730 |
Optometrist fees |
| 3690 |
Organ, human |
| 3690, 404X* |
Organ, musical |
| 3690 |
Orthopedic appliances |
| 404X* |
Oscilloscope |
| 2730 |
Osteopathic fees |
| 409X* |
Outboard motor |
| 3920, 402X* |
Oven, kitchen |
| 3690, 404X* |
Oven, laboratory and classroom |
| 3930, 408X* |
Oven, shop |
| 3930 |
Oxygen cylinder deposit, shop use |
| 3800 |
Oxygen cylinder deposit, research |
| 3690 |
Oxygen cylinder deposit, hospital |
| 3690 |
Oxygen, hospital use |
| 3930, 408X* |
Oxygen regulator, welding |
| 3800 |
Oxygen, research use |
| 3930 |
Oxygen, shop use |
| 3690, 404X* |
Oxygen tent |
| 3490 |
Padlock |
| 2090 |
Pager air time |
| 3730, 464X* |
Pager purchase |
| 2040 |
Pager rental |
| 2490 |
Pager repair |
| 3410 |
Paint |
| 3590 |
Paint, automotive |
| 3950 |
Paint brush, roller or drop cloth |
| 3630 |
Paint dryer chemicals |
| 3410 |
Paint remover |
| 3420 |
Paint, traffic (276, 710) |
| 3490 |
Paint, traffic (other agencies) |
| 408X* |
Paint spraying equipment, booth |
| 3410 |
Paint thinner |
| 2210 |
Pamphlets, printing of (state facilities) |
| 3690 |
Pamphlets, purchased |
| 409X* |
Paper baler |
| 3710 |
Paper clips and fasteners |
| 3720 |
Paper, computer |
| 3710, 403X* |
Paper cutter |
| 3710 |
Paper, office machine |
| 3910 |
Paper, filter, agricultural |
| 3970 |
Paper, printing (for resale) |
| 3690 |
Paper, professional or scientific |
| 3920 |
Paper towels |
| 2010 |
Parcel post insurance |
| 3910 |
Paris green |
| 3990, 409X* |
Park bench |
| 3990, 409X* |
Park equipment |
| 2390 |
Parking lot rental fees |
| 3690, 404X* |
Partition, classroom |
| 3710, 403X* |
Partition, office |
| 2340 |
Pasture rent |
| 2730 |
Pathology fees |
| 3910 |
Peat moss |
| 3710 |
Pens and pencils |
| 2690 |
Permit (pharmacy, boiler insp., food service, etc.) |
| 2440 |
Pest control service |
| 3690 |
Petroleum jelly |
| 3690, 404X* |
Phonograph, educational and therapeutic |
| 3690, 402X* |
Phonograph, entertainment |
| 3690 |
Phonograph record, educational and therapeutic |
| 3940 |
Phonograph record, entertainment |
| 412X* |
Photocopier purchase |
| 2310 |
Photocopier rental |
| 2430 |
Photocopier repair |
| 2790 |
Photographer fees |
| 2690 |
Photographic developing and printing |
| 3690, 404X* |
Photographic instruments |
| 3690 |
Photographic supplies |
| 3690 |
Photographs, purchased |
| 2730 |
Physical examinations |
| 2790 |
Physical therapy |
| 2790 |
Physicians and doctors abstracts |
| 2730 |
Physician fees |
| 404X* |
Piano, educational and therapy |
| 402X* |
Piano, household |
| 2430 |
Piano tuning |
| 3950 |
Pick |
| 3920 |
Picture frame, household |
| 3710 |
Picture frame, office |
| 3920, 402X* |
Picture, purchased |
| 3910, 410X* |
Pigs for breeding |
| 407X* |
Pile driver (276, 710) |
| 3920 |
Pillows or pillow cases |
| 3940 |
Ping pong balls |
| 3940, 409X* |
Ping pong table |
| 3410 |
Pipe |
| 3420 |
Pipe, clay, concrete, or metal (roads) (276, 710) |
| 3410 |
Pipe covering, insulation |
| 3950, 408X* |
Pipe cutters |
| 3410 |
Pipe elbows and fittings |
| 3410 |
Pipe hooks and straps |
| 3910, 401X* |
Pipe, irrigation |
| 3950, 408X* |
Pipe threaders |
| 3690 |
Pipette |
| 3990, 409X* |
Pistol |
| 3950 |
Pitch fork |
| 3950, 408X* |
Plane, shop use |
| 3950, 408X* |
Planer or shaper |
| 3910 |
Plant, agricultural |
| 3910 |
Plant bulbs |
| 3940 |
Plant, decorative |
| 2490 |
Plants, maintenance of decorative |
| 2390 |
Plants, rental of decorative |
| 401X* |
Planter, grain |
| 295X |
Plaque (awards) |
| 3690 |
Plaster, medical |
| 3410 |
Plaster or plaster board |
| 3410 |
Plates, electrical ceiling |
| 3920 |
Plates, household |
| 3940, 409X* |
Playground equipment |
| 3940 |
Playground supplies |
| 3940 |
Playing cards |
| 3950 |
Pliers |
| 401X* |
Plow, agricultural |
| 3910 |
Plow shears |
| 407X* |
Plow, snow (276, 710) |
| 408X* |
Plow, snow, other agencies |
| 3950 |
Plumb bobs |
| 3410 |
Plumbing materials and supplies |
| 3950 |
Plunger |
| 3410 |
Plywood |
| 440X* |
Pole, utility, new |
| 3490 |
Pole, utility, replacement |
| 3590 |
Polish, automotive |
| 3920 |
Polish, household use |
| 3920, 402X* |
Polisher, electric floor |
| 420X* |
Pool, swimming |
| 3940, 409X* |
Pool table or set of balls |
| 3910 |
Post, fence |
| 2390 |
Post office box rent |
| 2010 |
Postage fees |
| 2062 |
Postage fees, intergovernmental, capital charge from DISC(federal reimbursement
not allowed) |
| 2060 |
Postage fees, intergovernmental, operating charge from DISC |
| 2061 |
Postage fees, intergovernmental, vendors other than DISC |
| 3710, 403X* |
Postal machine |
| 2330 |
Postal meter rental |
| 3690 |
Poster supplies, educational |
| 3710 |
Poster supplies, office |
| 3950, 408X* |
Posthole digger, hand |
| 407X* |
Posthole digging machine (276, 710) |
| 3950, 408X* |
Posthole digging machine |
| 3920, 402X* |
Potato peeler, electric |
| 3910, 401X* |
Potato planter or digger |
| 3690, 404X* |
Pottery wheel |
| 3930 |
Power plant supplies |
| 408X* |
Power plants, portable |
| 3610 |
Prescriptions |
| 2690 |
Press clipping service |
| 2360 |
Printer, computer, leased |
| 413X*, 416X* |
Printer, computer system, purchased |
| 413X* |
Printer, microcomputer, purchased |
| 3970 |
Printing plant supplies (raw materials) |
| 2210 |
Printing service (state facility) |
| 2930 |
Prisoner earnings |
| 2990 |
Prisoner release allowance |
| 2790 |
Private investigator fees |
| 3690, 404X* |
Projector |
| 3690, 404X* |
Projector screen |
| 3910 |
Propane gas, agricultural |
| 3330 |
Propane gas, heating |
| 3540 |
Propane gas, motor vehicle fuel |
| 3950 |
Pruning saw or shears |
| 2730 |
Psychiatrist fees |
| 3690 |
Psychological testing materials |
| 2730 |
Psychologist fees (doctors) |
| 2790 |
Psychologist fees (others) |
| 404X* |
Public address system |
| 2790 |
Public relation fees |
| 2690 |
Publication fees |
| 3690 |
Publications purchased |
| 3910 |
Pulley, agricultural machinery |
| 3490 |
Pulley, physical plant repairs |
| 3920 |
Pumice stone, household use |
| 3930 |
Pumice stone, shop use |
| 3940 |
Pump, air (hand) recreational |
| 3950, 408X* |
Pump, centrifugal |
| 401X* |
Pump, irrigation |
| 3930, 408X* |
Pump, shop and plant |
| 3950 |
Punch (shop) |
| 3950, 408X* |
Punch, stamping |
| 3410 |
Putty |
| 3950 |
Putty knife |
| 3920 |
Quilt or quilting frames |
| 3910 |
Rabbits for breeding |
| 3690 |
Rabbits, laboratory |
| 3800 |
Rabbits, research |
| 3590 |
Radiator additives, automotive |
| 420X* |
Radiator, building |
| 3410 |
Radiator repair parts, building |
| 2690 |
Radio broadcast rights |
| 3690, 465X* |
Radio equipment, fixed |
| 3690, 464X* |
Radio equipment, portable |
| 3920 |
Radio, household |
| 3490 |
Radio repair parts |
| 463X* |
Radio tower |
| 2330 |
Radio transmitter rental fees |
| 3920 |
Rags, household |
| 3930 |
Rags, power plant, wiping |
| 3420 |
Rail guards (276, 710) |
| 3690, 404X* |
Rain measuring equipment |
| 3950 |
Rake, garden |
| 3910, 401X* |
Rake, hay |
| 3920, 402X* |
Range, kitchen |
| 3690, 404X* |
Range, laboratory and educational |
| 3950 |
Rasps |
| 3920 |
Rat trap |
| 431X* |
Razing of buildings |
| 3690 |
Razor or blades |
| 2690 |
Reader services for blind |
| 3950, 408X* |
Reamers |
| 3690 |
Record, phonograph, educational |
| 3940 |
Record, phonograph, recreational |
| 3690, 404X* |
Record player, classroom |
| 3940, 409X* |
Record player, recreational |
| 2640 |
Recording fees (paid to governmental entities) |
| 2690 |
Recording fees, studio |
| 3690 |
Recording tape, classroom |
| 3690, 411X* |
Recordings, library |
| 3940, 409X* |
Recreational equipment |
| 3940 |
Recreational supplies |
| 2610 |
Recruitment expenses |
| 2690 |
Referee fees, athletic |
| 2720 |
Referee fees, legal |
| 3690, 411X* |
Reference book |
| 3420 |
Reflecting materials (276, 710) |
| 3490 |
Reflecting materials (other agencies) |
| 3920, 402X* |
Refrigerator |
| 2010 |
Registered letter and insurance |
| 2591 |
Registration fee, conference, seminar (in-state) |
| 2592 |
Registration fee, conference,seminar (border city or out-of-state) |
| 2593 |
Registration fee, conference,seminar (international) |
| 2531 |
Registration fees, automobile |
| 2990 |
Registration fees, truck and trailer |
| 2690 |
Religious service, church |
| 2790 |
Religious service, minister |
| 2320 |
Rent of office or storage space |
| 2380 |
Rent of office or storage space (state buildings) |
| 2480 |
Repair and service - computer system and information processing equipment
software |
| 2470 |
Repair and service - computer system equipment |
| 2470 |
Repair and service - information processing, microcomputer system and
data communication equipment |
| 2420 |
Repair and service - other self-propelled equipment |
| 2410 |
Repair and service - passenger car |
| 3690 |
Reprint articles, purchased |
| 420X* |
Residence |
| 440X* |
Retaining walls, complete installation |
| 3990, 409X* |
Revolver |
| 295X |
Reward |
| 3990, 409X* |
Rifle |
| 431X* |
Right-of-way easement |
| 2340 |
Right-of-way rental |
| 3490 |
Rivet |
| 3950 |
Rivet set |
| 4500 |
Road constructed (276 only) |
| 440X* |
Road constructed, other agencies |
| 407X* |
Road equipment (276, 710) |
| 3420 |
Road maintenance supplies (276, 710) |
| 3490 |
Road maintenance supplies (other agencies) |
| 3420 |
Road oil (276, 710) |
| 2450 |
Road or bridge repairing (276, 710) |
| 3420 |
Roadside park supplies (276, 710) |
| 3420 |
Rock, crushed (276, 710) |
| 3410 |
Rock, crushed (other agencies) |
| 3420 |
Rock salt (276, 710) |
| 3490 |
Rock salt (ice melt) |
| 3910 |
Rock salt, agricultural |
| 3490 |
Rod, metal reinforcing |
| 3410 |
Roofing materials |
| 3710, 403X* |
Room divider, portable (office) |
| 3910 |
Rope, agricultural use |
| 3920 |
Rope, household use |
| 3940 |
Rope, jump |
| 3690, 404X* |
Rostrum |
| 3950, 408X* |
Router |
| 3920 |
Rubber gloves, household |
| 3690 |
Rubber gloves, surgical |
| 3690 |
Rubber sheeting, hospital |
| 3920 |
Rubber sheeting, household |
| 3920, 402X* |
Rug, house |
| 3710, 403X* |
Rug, office |
| 3920 |
Rug, throw |
| 3710 |
Ruler, office |
| 3690 |
Ruler, school |
| 3710, 403X* |
Safe (free-standing) |
| 3920 |
Safety pins |
| 3490 |
Salt, rock (ice melt) |
| 3100 |
Salt, stock |
| 3200 |
Salt, table |
| 3420 |
Sand (276, 710) |
| 2440 |
Sand blasting, building |
| 2430 |
Sand blasting, other |
| 3410 |
Sand, building |
| 3950, 402X* |
Sander |
| 3490 |
Sanding belt |
| 3490 |
Sandpaper |
| 3920 |
Sanitary napkins |
| 3950 |
Saw blade |
| 2430 |
Saw blade sharpening |
| 407X* |
Saw, cement (276, 710) |
| 3950, 408X* |
Saw, cement (other agencies) |
| 3910, 401X* |
Saw, chain |
| 2430 |
Saw, chain, repaired |
| 408X* |
Saw, diamond |
| 3920, 402X* |
Saw, meat |
| 3950, 402X* |
Saw, meat, power |
| 409X* |
Saw mill |
| 3950, 402X* |
Saw, shop use |
| 3950, 408X* |
Saw, shop, power |
| 3690, 402X* |
Saw, surgical |
| 3910 |
Sawdust bedding |
| 3690 |
Sawdust, classroom |
| 3920 |
Sawdust, meatcutters |
| 3930 |
Sawdust, power plant |
| 3930, 408X* |
Scaffolding |
| 3910, 401X* |
Scale, agricultural |
| 3690, 404X* |
Scale, scientific |
| 408X* |
Scale, hopper |
| 3710, 403X* |
Scale, postal |
| 404X* |
Scanner, isotope |
| 406X* |
School bus |
| 3690, 404X* |
School furniture |
| 3690, 411X* |
Schoolbook, library or reference |
| 3690, 404X* |
Scientific equipment |
| 3920 |
Scissors, barber |
| 3690 |
Scissors, hospital |
| 3920 |
Scissors, household |
| 3710 |
Scissors, office |
| 3690 |
Scissors, school |
| 3950 |
Scoop, grain or snow |
| 406X* |
Scooter, motor |
| 3940, 404X* |
Scoreboard, electric |
| 3690 |
Scrap metal for school use |
| 407X* |
Scraper, road (276, 710) |
| 3950 |
Scraper, shop |
| 3590 |
Scraper, windshield |
| 3950 |
Screwdriver |
| 3490 |
Screws, all kinds |
| 3690, 404X* |
Sculpture |
| 3950 |
Scythes |
| 407X* |
Sealing machine, asphalt (276, 710) |
| 3710, 403X* |
Sealing machine, office |
| 420X* |
Searchlight, fixed |
| 3990, 409X* |
Searchlight, portable |
| 3920 |
Seat covers, household |
| 3710 |
Seat covers, office furniture |
| 2690 |
Secretarial services |
| 2690 |
Security alarm monitoring |
| 2690 |
Security guard services |
| 3910 |
Seeder |
| 3910 |
Seeds |
| 420X* |
Septic tank |
| 2440 |
Septic tank cleaning |
| 2450 |
Septic tank cleaning (276, 710) |
| 2640 |
Servicing fees (paid to governmental entities) |
| 2790 |
Setoff collection fees |
| 3950, 408X* |
Sewer cleaning equipment |
| 2440 |
Sewer cleaning service |
| 3490 |
Sewer cleaning supplies |
| 420X* |
Sewer line |
| 3490 |
Sewer pipe |
| 2850 |
Sewer service |
| 3920, 402X* |
Sewing machine |
| 3920 |
Sewing machine parts |
| 2430 |
Sewing machine repair and service |
| 2690 |
Sewing services |
| 3690, 404X* |
Shaker, laboratory |
| 3950, 408X* |
Shaper, metal or wood |
| 3920, 408X* |
Sharpener, knife |
| 3710 |
Sharpener, pencil |
| 3920 |
Shaving supplies |
| 408X* |
Shearing machine, metal |
| 3910, 401X* |
Shearing machine, sheep |
| 3920 |
Shears, barber |
| 3950 |
Shears, pruning, lopping, hedge |
| 3910 |
Shears, sheep, hand |
| 410X* |
Sheep |
| 3410 |
Sheet metal, all kinds |
| 3690 |
Sheet music, educational |
| 3940 |
Sheet music, recreational |
| 3410 |
Shelving materials, wood |
| 3410 |
Shingles |
| 3920 |
Shoe polish |
| 2490 |
Shoe repairs |
| 3690 |
Shoes, orthopedic |
| 3930 |
Shop towel |
| 2920 |
Shop towel service |
| 2790 |
Shorthand reporter fee |
| 3990, 409X* |
Shotgun |
| 3910 |
Shovel, agricultural use |
| 408X* |
Shovel, power |
| 407X* |
Shovel, power (276, 710) |
| 3950 |
Shovel, all types |
| 3920, 402X* |
Show case, household |
| 3710, 403X* |
Show case, office |
| 3690, 404X* |
Show case, school and museum |
| 3490 |
Shower replacement parts |
| 2690 |
Shredding of records |
| 3910 |
Shrubbery |
| 3940 |
Shuffleboard set |
| 3420 |
Sickle bars and sections (276, 710) |
| 3910 |
Sickle bars and sections, agricultural |
| 3950 |
Sickle, hand |
| 440X* |
Sidewalk construction |
| 2440 |
Sidewalk repair |
| 3990 |
Sign, informational |
| 2690 |
Sign painting |
| 3420 |
Sign, road (276, 710) |
| 3990 |
Sign, road (other agencies) |
| 3920 |
Silver polish |
| 402X* |
Silver service (set) |
| 3920 |
Silverware |
| 3990, 409X* |
Siren |
| 3940 |
Skates, roller and ice |
| 3920 |
Skillet |
| 3940 |
Sled |
| 3950 |
Sledge hammer |
| 3920 |
Sleeping bag |
| 3920, 402X* |
Slicer, bread or meat |
| 3690 |
Slide, microscopic or laboratory |
| 3690, 404X* |
Slide projector |
| 3950, 408X* |
Snow blower |
| 407X* |
Snow plow (276, 710) |
| 408X* |
Snow plow (other agencies) |
| 2440 |
Snow removal service |
| 3920 |
Soap (all kinds) |
| 3920 |
Soap dish |
| 3940 |
Soccer ball |
| 3950 |
Socket wrench |
| 3950, 408X* |
Socket wrench set |
| 3910 |
Sod |
| 3930 |
Soda ash for boiler |
| 2440 |
Sodding service |
| 3920, 402X* |
Sofa |
| 3940 |
Softball |
| 3910 |
Soil |
| 2693 |
SOKI development and maintenance fees |
| 3950 |
Soldering iron or gun |
| 3930 |
Soldering materials |
| 3590 |
Solvent, cleaning, automotive |
| 3920 |
Solvent, cleaning, household |
| 3710 |
Solvent, cleaning, office |
| 3930 |
Solvent, cleaning, power plant |
| 403X* |
Sorting machine |
| 408X* |
Spark plug cleaning machine |
| 433X* |
Special assessment taxes for streets, curbs, sewers, etc. |
| 404X* |
Spectrometer |
| 404X* |
Spectrophotometer |
| 2790 |
Speech therapist fees |
| 3690 |
Splint, hospital |
| 3590 |
Sponge, automotive |
| 3920 |
Sponge, household |
| 3690 |
Sponge, surgical |
| 420X* |
Spotlight, fixed |
| 3950, 409X* |
Spotlight, portable |
| 3910 |
Spray, agricultural |
| 3920 |
Spray, household |
| 401X* |
Sprayer, agricultural |
| 3920 |
Sprayer, household |
| 401X |
Spreader, agricultural |
| 420X* |
Sprinkler system, fire protection |
| 440X* |
Sprinkler system, grounds and lawn |
| 404X* |
Stage equipment |
| 3910 |
Stall, agricultural |
| 2010 |
Stamp, postage |
| 3710 |
Stamp (office use) |
| 3710, 403X* |
Stamp, time (clock type) |
| 2010 |
Stamped envelopes and cards |
| 408X* |
Stamping machinery, shop and plant |
| 403X* |
Stapler, power |
| 3410 |
Starter, fluorescent |
| 3590 |
Starting fluid, automotive |
| 401X* |
Stationary engine, agricultural |
| 408X* |
Stationary engine, plant |
| 2830 |
Steam |
| 420X* |
Steam boiler |
| 3930 |
Steam fitting supplies and materials |
| 3410 |
Steel bar, beam, or sheet |
| 420X* |
Steel building |
| 3490 |
Steel casings, water wells |
| 3490 |
Steel casters |
| 3970 |
Steel used in manufacturing for resale |
| 3950 |
Steel wedge |
| 3920 |
Steel wool, household |
| 3490 |
Steel wool, other |
| 2690 |
Stenographer fees |
| 3930, 408X* |
Step ladder, plant or shop |
| 3690, 404X* |
Sterilizer, hospital |
| 3690 |
Stethoscope |
| 3910, 401X* |
Stock tank |
| 3410, 420X* |
Stone, building |
| 407X* |
Stone crusher (276, 710) |
| 409X* |
Stone crusher (other agencies) |
| 3940, 3690 |
Stopwatch |
| 401X* |
Storage tank, agricultural fuel |
| 408X* |
Storage tank, automotive fuel |
| 3410 |
Storm door or window |
| 3920, 402X* |
Stove, heating and kitchen |
| 3930 |
Stove pipe, shop or plant |
| 3930, 408X* |
Stove, shop |
| 3910 |
Strainer, agricultural |
| 3920 |
Strainer, household |
| 3930 |
Strainer, shop |
| 3910 |
Straw, bedding |
| 3100 |
Straw, feed and forage |
| 408X |
Street cleaning equipment (other agencies) |
| 407X |
Street cleaning equipment (276, 710) |
| 3990 |
Street information sign |
| 3420 |
Structural iron (276, 710) |
| 3410 |
Structural iron (other) |
| 2690 |
Student teacher training fees |
| 2910 |
Subscription, magazine or newspaper (agency name only) |
| 407X* |
Surfacing machinery (276, 710) |
| 408X* |
Surfacing machinery (other agencies) |
| 3720 |
Surge protector |
< |
