Comptroller's Office
 Policies and Procedures Manual

Effective: 01/01/2000
Revised: 03/09/2012 

CMP 430-13: Materials and Supplies


Purpose

To list and define the materials and supplies object and sub-object expenditure codes


Source

Advantage accounting system

Codes

Sub-object Code Name Code Number Definition
Object Sub-
object
Office Supplies 7310

 

10 A commodity needed to perform the office and administrative functions of an organization (e.g., pens, pencils, tape, typewriter ribbons, paper clips, and message pads).
Office Preprinted forms 7310 20 Documents with blank spaces for insertion of required or requested information that have been printed in advance of an intended use (e.g., application forms, data entry documents, questionnaires, and diplomas)
Dining Service Supplies 7310 25  salad dressing holders, stainless steel tables, food prep screens, etc
INN -  Restaurant Supplies 7310 30  Dried food products, produce, fish and meat, dairy, beverages.
INN -  Lodging Supplies 7310 35  Cleaning supplies such as floor cleaners, laundry cleaning chemicals; minor hardware, (i.e., shower nozzles); sundries, (i.e., small quantities of metal cleaners, light bulbs).
INN- Bar Supplies 7310 40  Beer, hard liquor
Library Processing Supplies 7310 50  Book labels, binding materials, mending specialty items
Plaques, Trophies, Certificates 7310 55  
Supplies- Radio Broadcasting 7310 60  
Equipment - Non capitalized 7310 80  
Athletic Equipment - Non Capitalized 7310 85  
Other Materials and Supplies 7310 90 Commodity purchases not described above
Data Processing Forms and Software 7320 10  
Software 7320 20 The entire set of programs, procedures, and related documentation associated with a computer system (e.g., Microsoft Word, Excel,  Word Perfect packages). 
Terminal Supplies 7320 25  
Educational and classroom Material and Supplies 7322 10  
Reference books (non library) 7322 15 A set of printed sheets bound together into a volume, printed material, or CD ROMs that direct a reader or researcher to specific sources of information. 
Laboratory and  chemical supplies 7322 20 A commodity needed for experimentation, observation, or practice in a field of study (e.g., goggles, aprons, test tubes, flasks, and plates).
Athletic Training/Medical Supplies 7322 25  
Research Equipment Non capital, Tax Exempt 7322 30  
Classroom/Lab Equipment Non capital 7322 40  
Recreation/Sports Equipment 7322 50  
Parts Shop 7324 10  Shop stock not purchased in bulk.
Shop and cleaning supplies 7324 20  Cleaning Products
Fuel - Transportation. Services 7324 30 Gasoline (fuel) used in transportation vehicles.
Shop/Technical  Equipment -   Non capital 7324 40  Non-Capital shop equipment (i.e. battery charger, voltage tester).
Small Tools 7324 50 Small tools used for vehicle repair.
Parts Stock 7324 60  Shop stock purchased in bulk.
Parts Specific 7324 70  Parts for a specific vehicle number.
Safety supplies Non Capital 7324 80  
Maintenance & Repairs Supplies-Grounds 7330 10  Supplies purchased to maintain/repair grounds.
Maintenance & Repairs Supplies-Buildings 7330 20  Supplies purchased to maintain/repair buildings.
Maintenance & Repairs Supplies-Equipment 7330 30 Supplies purchased to maintain/repair equipment.
Maintenance & Repairs Supplies-Other 7330 40  Supplies purchased to maintain/repair other categories (i.e. furniture).
Maintenance & Repairs Service-Grounds 7331 10  Charges through work orders for maintenance/repair of grounds
Maintenance & Repairs Service-Buildings 7331 20  Charges through work orders for maintenance/repair of buildings
Maintenance & Repairs Service-Equipment 7331 30  Charges through work orders for maintenance/repair of equipment
Maintenance & Repairs /Service-Other 7331 40  Charges through work orders for maintenance/repair of other categories (i.e. furniture).
Maintenance Contracts & Service Agreements 7331 50  
Printing Supplies 7350 10  
Photo Supplies, Film Developing 7350 20  
Copier/Reproduction-Supplies 7350 30 Items used for copier machines (e.g., paper and toner).
Paper 7350 40 Paper not used for copier machines
Other Print and copy supplies 7350 90  


Definition


Materials and Supplies
Tangible property acquisitions, usually at a small dollar cost per unit, that permit a department to function at NAU.

 


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