| SubObject Code | SubObject Name | SubObject Description |
|---|
| | |
|---|
| 1111 | Employer Retirement Contributions – VRS Defined Benefits program | Employer Retirement Contributions – VRS Defined Benefits program: Include expenses for payments made to the retirement system trust fund for the employer portion of a defined benefit program for salaried state employees. See 1165 for the employee portion of a defined benefit program. Also, see 1119 for Defined Contribution expenses. [Rev. eff. 4/1/2010] |
| 1112 | Federal Old-Age Insurance for Salaried State Employees (Salaried Social Security and Medicare) | Federal Old-Age Insurance for Salaried State Employees (Salaried Social Security and Medicare): Represents the employer’s Include expenses for salaried state employees for the old-age, and survivors and disability insurance (OASDI), referred to as social security; and the Federal Medicare Tax or health insurance tax (HI) withheld under FICA. For related expenses for wage employees, see 1113. [Rev. eff. 7/1/2010] |
| 1114 | Group Life Insurance | Group Life Insurance: Include expenses of group life insurance program provided for the benefit of state employees. For related expenses, see 1133. [Rev. eff. 7/1/00] |
| 1115 | Medical/Hospitalization Insurance (Annual Employer Health Insurance Premium) | Medical/Hospitalization Insurance (Annual Employer Health Insurance Premium): Include expenses of group medical/hospitalization insurance program provided for the benefit of state employees. |
| 1116 | Retiree Health (Medical/Hospitalization) Insurance Credit Premium | Retiree Health (Medical/Hospitalization) Insurance Credit Premium: Include expenses for payments to the Retiree Health Insurance Fund. |
| 1117 | VSDP and Long-term Disability Insurance | VSDP and Long-term Disability Insurance: Include expenses for the VSDP short-term and the longterm disability programs provided for the benefit of state employees. [Eff. 7/1/98] |
| 1118 | Teachers Insurance and Annuity | Teachers Insurance and Annuity: Include expenses for payments made to Teachers Insurance Annuity Fund. |
| 1119 | Employer Retirement Contributions - Defined Contribution program | Employer Retirement Contributions - Defined Contribution program: Include expenses for payments made to an employee’s defined contribution account. See 1111 for Defined Benefits expenses. Eff. 7/1/99. |
| 1121 | Salaries, Administrative Higher Education | Salaries, Administrative Higher Education: Include expenses for compensation to persons for professional services rendered on a full-time (temporary, restricted, or permanent) basis or a permanent, part-time basis in administrative positions carrying faculty appointment in institutions of higher education. Include educational leave. Do not include final compensation to employees for annual, sick, or compensatory leave balances. |
| 1122 | Salaries, Appointed Officials | Salaries, Appointed Officials: Include expenses for compensation, severance pay, and incentive awards to persons who are appointed to their position and are paid at a yearly rate specified in Part 4 (General Provisions) of the Appropriation Act. |
| 1123 | Salaries, Classified | Salaries, Classified: Include expenses for compensation and severance pay to persons who are paid at an established yearly rate in positions which are covered by the Virginia Personnel Act. Do not include final compensation to employees for annual, sick, or compensatory leave balances. Charge expenses for VALORS participants to 1127. [Rev. eff. 7/1/01] |
| 1124 | Salaries, Other Officials | Salaries, Other Officials: Include expenses for compensation, severance pay, and incentive awards to persons who are paid at a yearly rate and are in positions which are exempt from the Virginia Personnel Act and whose salaries are not specified in Part 4 (General Provisions) of the Appropriation Act. Do not include final compensation to employees for annual, sick, or compensatory leave balances. Charge expenses for VALORS participants to 1127. [Rev. eff. 7/1/01] |
| 1125 | Salaries, Overtime | Salaries, Overtime: Include expenses for compensation to persons who are paid at an established yearly rate, for hours worked in excess of their normal workweek. |
| 1126 | Salaries, Teaching and Research | Salaries, Teaching and Research: Include expenses for compensation to persons for professional services rendered on a full-time (temporary, restricted or permanent) basis or a permanent, part-time basis in research and teaching positions in institutions of higher education. Include educational leave. Do not include final compensation to employees for annual, sick, or compensatory leave balances. |
| 1127 | Salaries, Virginia Law Officers’ Retirement System Participants | Salaries, Virginia Law Officers’ Retirement System Participants: Include expenses for compensation and severance pay for persons participating in the Virginia Law Officers’ Retirement System (VALORS). [Eff. 7/1/01] |
| 1131 | Bonuses and Incentives | Bonuses and Incentives: Include expenses for payment of bonuses and incentives to state employees. [Rev. eff. 7/1/99] |
| 1132 | Salaries, Active Military Supplement | Salaries, Active Military Supplement: Include expenses for supplemental pay based on the difference between the state employee’s base salary and the gross military pay plus allowances paid to the employee for service in the armed forces of the United States. Use this code for classified and non-classified employees covered by the executive order per DHRM guidelines. Benefits will continue to be charged to the 1110 series of subobject codes. This action complies with EO 44 (2003) and guidelines issued by the Department of Human Resource Management. [Eff. 3/26/03] |
| 1133 | Overseas Differential Compensation | Overseas Differential Compensation: Include expenses for cost of living adjustments, fringe benefits, monetary changes, pay differentials, and salaries for non-classified employees who work in the state's foreign offices. |
| 1134 | Specified Per Diem Payments | Specified Per Diem Payments: Include expenses for per diem services provided by persons who are members of a legislative committee, representatives of the General Assembly, members of a study commission, members of a governing board of a state agency, or members of a similar organization. Also, include fixed expenses for legislators' district offices. |
| 1135 | Wages and Allowances | Wages and Allowances: Include expenses for wages and per diem allowances to offenders, patients, and similar wards of the state. |
| 1136 | Work Programs | Work Programs: Include expenses for compensation to individuals who participate in federal work training programs, e.g., CETA, YACC, YCC, which are targeted for unemployed youth and other hard-toemploy persons. |
| 1137 | Employee Suggestion Awards | Employee Suggestion Awards: Include expenses of payments of Employee Suggestion Program cash awards to employees or former employees. Relocated Current 1138, Early Retirement Incentive Payments, to 1161 |
| 1138 | Deferred Compensation Match Payments | Deferred Compensation Match Payments: Include expenses for employer match of the state employee deferred compensation program. [Eff. 7/1/99. The subobject code entitled, Early Retirement Incentive Payments was relocated to 1161.] |
| 1139 | Special Payments for Academic Services | Special Payments for Academic Services: Include expenses for one-time payments made by institutions of higher education to cooperating teachers in public or private schools or to other individuals who perform non-instructional or non-research academic services. |
| 1141 | Wages, General | Wages, General: Include expenses for compensation to persons who are paid at an hourly rate. |
| 1142 | Wages, Graduate Assistant | Wages, Graduate Assistant: Include expenses for compensation made by institutions of higher education to persons, without faculty appointment, for teaching and research activities. |
| 1143 | Wages, Overtime | Wages, Overtime: Include expenses for compensation to persons who are paid at an hourly rate for hours worked in excess of 40 hours per week. |
| 1144 | Wages, Student | Wages, Student: Include expenses for compensation made by institutions of higher education to graduate and undergraduate students for all services other than those included in 1142 and 1145. Include expenses for overtime payments. |
| 1145 | Wages, Teaching, and Research Part-Time | Wages, Teaching, and Research Part-Time: Include expenses for compensation to persons for professional services rendered in research and instructional positions in institutions of higher education other than those described in 1126. Include compensation for summer session teaching, overload teaching and evening sessions, and part-time teaching when the individual is not permanently employed. |
| 1146 | Wages, Federal Work Study Student | Wages, Federal Work Study Student: Include expenses for compensation to students participating in federal work study programs. |
| 1147 | Wages, Substitute Judges | Wages, Substitute Judges: Include expenditures for payments to substitute judges and for payments to retired justices and judges temporarily recalled to perform judicial duties. |
| 1148 | Wages, State Work Study Student | Wages, State Work Study Student: Include expenses for compensation to students participating in state work study programs. |
| 1151 | Workers' Compensation Awards | Workers' Compensation Awards: Include expenses for workers' compensation awards to state employees under the Virginia Worker's Compensation Act or the short-term or long-term disability benefit program. |
| 1152 | Supplemental Workers' Compensation Awards | Supplemental Workers' Compensation Awards: Include expenses for supplemental workers' compensation awards to state employees who are not participating in the short-term disability program. [Eff. 7/1/98] |
| 1153 | Short-term Disability Benefits | Short-term Disability Benefits: Include expenses for the payment of short-term disability payments to state employees under the Sickness and Disability Program. [Eff. 7/1/98] |
| 1154 | Supplemental Disability Benefits | Supplemental Disability Benefits: Include expenses for supplemental workers' compensation award payments to state employees under the Sickness and Disability Program. [Eff. 7/1/98] |
| 1155 | Other State Payroll Taxes | Includes the employer’s share of other state’s (i.e., not Virginia) payroll taxes. |
| 1158 | Recoveries for Workers' Compensation Awards | Recoveries for Workers' Compensation Awards: Reimbursement to agency from Department of General Services for workers' compensation awards under the Virginia Workers' Compensation Act or the short-term or long-term disability benefit program. [Eff. 7/1/98] |
| 1161 | Early Retirement Incentive Payments | Early Retirement Incentive Payments: Include expenses for special payments to persons in teaching positions in institutions of higher education that receive early retirement payments under an approved early retirement incentive plan. [Relocated from 1138 eff. 7/1/99.] |
| 1162 | Salaries, Annual Leave Balances | Include expenses for final compensation to eligible employees for their annual leave balances. [Relocated from 1127 eff. 7/1/99.] Also used for annual leave payout expenditures to active employees by agencies exempted from restrictions in the Personnel Act. |
| 1163 | Salaries, Sick Leave Balances | Salaries, Sick Leave Balances: Include expenses for final compensation to eligible employees for their sick leave balances up to the specified limit. Include the payout of disability credits for employees participating in the Virginia Sickness and Disability Program. [Relocated from 1128 eff. 7/1/99, Rev. 7/1/03.] |
| 1164 | Salaries, Compensatory Leave Balances | Salaries, Compensatory Leave Balances: Include expenses for final compensation to eligible employees for their compensatory time earned but not taken. [Relocated from 1129 eff. 7/1/99.] |
| 1165 | Employee Retirement Contributions – VRS Defined Benefits program | Employee Retirement Contributions – VRS Defined Benefits program: Include expenses for payments made to the retirement system trust fund for the employee portion of a defined benefit program for salaried state employees. See 1111 for the employer portion of a defined benefit program. Also, see 1119 for Defined Contribution expenses. [Eff. 4/1/2010] |
| 1166 | Defined Contribution Match - VRS Hybrid Retirement Plan | Includes expenditures for employer match of state employee deferrals to the defined contribution portion of the hybrid retirement plan.. See also 1138, Deferred Compensation Match Payments. {Eff: 1/1/2014] |
| 1171 | WTA - Payments for Transitional Severance Benefits | WTA - Payments for Transitional Severance Benefits: Include expenses for payments of severance to employees eligible for severance benefits allowed under §2.2-3203 of the Virginia Code. Charge expenditures for WTA related retirement to 1175. [Eff. 7/1/02.] |
| 1172 | WTA - Federal Old-Age Insurance for Salaried State Employees | WTA - Federal Old-Age Insurance for Salaried State Employees: Include expenses of Contribution Fund for old-age and survivors' benefits for salaried state employees (Social Security) provided for the severance benefit of employees involuntarily separated under the WTA Act of 1995. [Eff. 7/1/02.] |
| 1173 | WTA - Medical/Hospitalization Insurance | WTA - Medical/Hospitalization Insurance: Include expenses of group medical/hospitalization insurance program provided for the benefit of employees involuntarily separated under the WTA Act of |
| 1174 | WTA - Group Life Insurance | TA - Group Life Insurance: Include expenses of group life insurance program provided for the benefit of employees involuntarily separated under the WTA Act of 1995. [Eff. 7/1/02.] |
| 1175 | WTA - Early Retirement Payments | WTA - Early Retirement Payments: Include expenses for special payments for employees eligible for retirement allowed under §2.2-3204 of the Virginia Code. [Eff. 7/1/02.] |
| 1176 | WTA - Salaries, Annual Leave Balances | WTA - Salaries, Annual Leave Balances: Include expenses for final compensation to eligible employees participating in the WTA Act of 1995 for their annual leave balances. [Eff. 7/1/02.] |
| 1177 | Salaries, Sick Leave Balances | Salaries, Sick Leave Balances: Include expenses for final compensation to eligible employees participating in the WTA Act of 1995 for their sick leave balances up to the specified limit. Include the payout of disability credits for employees participating in the Virginia Sickness and Disability Program. [Eff. 7/1/02.] |
| 1178 | WTA - Salaries, Compensatory Leave Balances | WTA - Salaries, Compensatory Leave Balances: Include expenses for final compensation to eligible employees participating in the WTA Act of 1995 for their compensatory time earned but not taken. [Eff. 7/1/02.] |
| 1179 | WTA - Unemployment Compensation Awards | WTA - Unemployment Compensation Awards: Include expenses for unemployment compensation payments (insurance and claims) to employees participating in the WTA Act of 1995. [Eff. 7/1/02.] |
| 1182 | Unfunded Vacant Positions | Unfunded Vacant Positions: Used to record unfunded vacant authorized positions in excess of the positions recorded in subobjects 1192 or 1195. [Eff. 5/18/09] |
| 1184 | FTE, Undistributed Amended Legislative Appropriation | FTE, Undistributed Amended Legislative Appropriation: Used only to identify FTE legislative amended positions in the budget as amended in the odd year session. Agencies are to incorporate these positions into operating plans. Expenditures cannot be charged to this code. |
| 1186 | Undistributed Regrade Funds | Undistributed Regrade Funds: Used only to transmit lump-sum regrade amounts to agencies for distribution to appropriate programs and service areas. Expenditures cannot be charged to this code. |
| 1187 | Nongeneral Fund "G" Transaction Supplement | Nongeneral Fund "G" Transaction Supplement: Used to identify nongeneral fund additional revenue appropriations (transaction type "G" in FATS) used to support personal service adjustments in development of the FY 1998 operating plan. Dollars are shown as a negative. Expenditures cannot be charged to this code. [Eff. 7-29-97] |
| 1188 | Unallotted Personal Services | Unallotted Personal Services: Used if an agency does not wish to indicate specific subobject codes for personal services for an allotment adjustment when creating or changing an operating plan. Expenditures cannot be charged to this code. |
| 1189 | Unallotted Personal Services/2% Reductions | Unallotted Personal Services/2% Reductions: Used to record the unallotment of personal services amounts related to the FY90 2% general fund reduction. Expenditures cannot be charged to this code. |
| 1191 | Undistributed Personal Services Recoveries | Undistributed Personal Services Recoveries: Used only during budget development by agencies designated by DPB to record undistributed budget amounts for personal services recoveries. Cannot be used for expenditures. |
| 1192 | Turnover/Vacancy Faculty Salaries | Turnover/Vacancy Faculty Salaries: Used only during budget development to record turnover and vacancy amounts. Cannot be used for expenditures. |
| 1193 | Turnover/Vacancy Fringe Benefits | Turnover/Vacancy Fringe Benefits: Used only during budget development to record turnover and vacancy amounts. Cannot be used for expenditures. |
| 1194 | Turnover/Vacancy Medical/Hospital Insurance | Turnover/Vacancy Medical/Hospital Insurance: Used only during budget development to record turnover and vacancy amounts. Cannot be used for expenditures. |
| 1195 | Turnover/Vacancy Classified Salaries | Turnover/Vacancy Classified Salaries: Used only during budget development to record turnover and vacancy amounts. Cannot be used for expenditures. |
| 1196 | Indirect Cost Recoveries from Auxiliary Programs for Personal Services | Indirect Cost Recoveries from Auxiliary Programs for Personal Services: Include only the required recovery of indirect costs of personal services from Auxiliary Enterprise service areas. (This code may be employed only by institutions of higher education.) |
| 1197 | Indirect Cost Recoveries from Sponsored Programs for Personal Services | Indirect Cost Recoveries from Sponsored Programs for Personal Services: Include only the required recovery of indirect costs for personal services from the Sponsored Programs or service areas. (This code may be employed only by the institutions of higher education.) [Eff. 7/1/97] |
| 1198 | Inter-Agency Recoveries for Personal Services | Inter-Agency Recoveries for Personal Services: Recovery of the cost of personal services incurred by programs or service areas for services provided to other agencies within the same fiscal year. For recovery of expenses from the prior fiscal year, see memo from DPB and DOA to fiscal and budget officers, dated May 20, 1998. (This code may be employed only with the prior written approval of the Department of Planning and Budget.) |
| 1199 | Intra-Agency Recoveries for Personal Services | Intra-Agency Recoveries for Personal Services: Recovery of the cost of personal services incurred by programs or service areas within the same agency or agencies under the auspices of a single board or commission within the same fiscal year. (This code may be employed only with the prior written approval of the Department of Planning and Budget.) |
| 1205 | Seat Management Services | Seat Management Services: Include expenditures for Seat Management services, which provide computer hardware and software through a contract from a single source. Services include hardware, software, support, and disposal.1 [Eff. 7/1/02] |
| 1209 | Charge Card Purchases of Contractual Services | Charge Card Purchases of Contractual Services: Include expenditures made by charge card for purchasing contractual services under the guidelines of the Small Purchase Charge Card Program. Effective May 2009, DOA/DPB policy requires agencies to reclassify charge card convenience codes to the correct subobject codes. See Step 6 on page 32 of Section 20355 of the CAPP Manual. [Rev. eff. 7/21/09] |
| 1211 | Express Services | Express Services: Include expenses for premium services provided for express or urgent deliveries of printed matter, goods, and commodities by common or contract carrier or hired vehicles. Example services include Overnight AM, Overnight PM, Next Day, Second Day, etc.. |
| 1212 | Outbound Freight Services | Outbound Freight Services: Include expenses for package delivery and freight services provided by common or contract carriers or hired vehicles for the outbound movement of commodities. |
| 1213 | Messenger Services | Messenger Services: Include expenses for services provided to distribute messages and packages by private or state courier services. Services of this type tend to be restricted to a local or small geographical delivery zone. |
| 1214 | Postal Services | Postal Services: Include expenses for services provided to distribute printed matter by the United States Postal Service, e.g., stamps, stamped envelopes, postage meters, and permit fees. Exclude expenses chargeable to either 1212 or 1219. |
| 1215 | Printing Services | Printing Services: Include expenses for services provided by state agencies and the private sector for designing, printing, collating, and binding. |
| 1216 | Telecommunications Services (provided by VITA) | Telecommunications Services (provided by VITA): Include expenses for services that provide for cables, facsimile-transmission, local and long distance voice, video, and data connections including telephones service, wireless telephone service, telegrams transmission, teletypes transmission, and similar telecommunications services provided by VITA. 2 [Rev. eff. 7/1/10] |
| 1217 | Telecommunications Services (provided by Non-State vendor) | Telecommunications Services (provided by Non-State vendor): Include expenses for services that provide for cables, facsimile-transmission, local and long distance voice, video, and data connections including telephones service, wireless telephone service, telegrams transmission, teletypes transmission, and similar telecommunications services provided by private sector. [Rev. eff. 7/1/2010] |
| 1218 | Telecommunications Services (provided by another State agency) | Telecommunications Services (provided by another State agency): Include expenses for services that provide for cables, facsimile-transmission, local and long distance voice, video, and data connections including telephones service, wireless telephone service, telegrams transmission, teletypes transmission, and similar telecommunications services provided by state agencies other than VITA. [Rev. eff. 7/1/10] |
| 1219 | Inbound Freight Services | Inbound Freight Services: Include expenses for packaged delivery and freight services provided by common or contract carriers or hired vehicles for the inbound movement of commodities. Use this category whenever shipping costs are listed as a separate line item on vendor invoices for goods or materials. |
| 1221 | Organization Memberships | Organization Memberships: Include expenses for memberships to professional organizations. |
| 1222 | Publication Subscriptions | Publication Subscriptions: Include expenses for subscriptions to professional or technical publications used for professional development, not purchased for general library use. For related expenses, see 2221 and 2224. [Rev. eff. 7/1/00] |
| 1224 | Employee Training Courses, Workshops, and Conferences: | Employee Training Courses: Workshops, and Conferences. Include costs, such as registration fees and materials for attending training courses, workshops, and conferences. Do not include expenses for information technology training; see subobject code 1228. [Rev. 7/1/02] (For other related costs see 1227) |
| 1225 | Employee Tuition Reimbursement: | Employee Tuition Reimbursement: Include reimbursement to state employees for courses taken and satisfactorily completed. [Eff. 7/1/00] |
| 1226 | Employee Training Consulting Services: | Employee Training Consulting Services: Include all expenditures paid to bring professional training consultants to the agency for employee development, including expenses for course development, delivery, administration, or evaluation. [Eff. 7/1/00] |
| 1227 | Employee Training - Transportation, Lodging, Meals, and Incidentals: | Employee Training - Transportation, Lodging, Meals, and Incidentals: Include costs for airfare, taxis, tolls, lodging, meals, and personal vehicle mileage reimbursement, associated with employee training and development coded as 1224, 1225, or 1226. [Eff. 7/1/00] |
| 1228 | Employee Information Technology (IT) Training Courses, Workshops, and Conferences | Employee Information Technology (IT) Training Courses, Workshops, and Conferences: Include expenditures such as registration fees and materials for attending training courses, workshops, and conferences on information technology. For related expenditures see 1227. [Eff. 7/1/02] 2VITA plans to highlight on its monthly bills the appropriate subobject code to use for paying the charges. |
| 1231 | Clinic Services | Clinic Services: Include expenses for out-patient services provided by hospitals, public health clinics, or emergency rooms. |
| 1232 | Dental Services | Dental Services: Include expenses for dental services provided by public clinics and private practices. |
| 1233 | Hospital Services | Hospital Services: Include expenses for in-patient services provided by hospitals. If institutional staff services are separately billed, use 1234. If institutional X-ray and laboratory services are separately billed, use 1236. |
| 1234 | Medical Services | Medical Services: Include expenses for medical services provided by nurses, physicians and similar health care professionals. Also include materials and supplies. Institutional staff services are to be coded in this category only if separately billed. |
| 1235 | Nursing Home Services | Nursing Home Services: Include expenses for services provided by convalescent facilities and nursing homes. |
| 1236 | X-ray and Laboratory Services | X-ray and Laboratory Services: Include expenses for services provided by dental, hospital, and medical laboratories. |
| 1237 | Insurance Premiums for Health Services for Individuals | Insurance Premiums for Health Services for Individuals: Include expenses for insurance premiums paid by the state on behalf of eligible individuals to provide them with health services. |
| 1238 | Other Medical Services | Other Medical Services: Include expenses for medical services that would otherwise be recorded in subobject 1234 but must be recorded in this code for internal accounting purposes. Agencies must seek permission from DPB before use of this code. [Eff. 4/6/05] |
| 1239 | Additional/Other Medical Services | Additional Other Medical Services: Include expenses for medical services that would otherwise be recorded in subobject 1234 but must be recorded in this code for internal accounting purposes. This subobject code is necessary to further expand the ability of agencies to break out expenditures beyond those available through the use of 1234 and 1238. Agencies must seek permission from DPB before use of this code. [Eff. 8/8/18] |
| 1241 | Auditing Services | Auditing Services: Include expenses for services provided by private sector auditors. |
| 1242 | Fiscal Services | Fiscal Services: Include expenses for services provided by private sector banks, accountants, financial advisors, and similar experts. [Rev. eff. 5/4/01] |
| 1243 | Attorney Services | Attorney Services: Include expenses for attorney services provided by a law firm or independent legal counsel. |
| 1244 | Management Services | Management Services: Include expenses for services provided by economists, industrial engineers, interpreters, market analysts, planners, public administrators, and similar experts. |
| 1245 | Personnel Management Services | Personnel Management Services: Include expenses for services provided by management experts who advise on manpower development, personnel evaluation, and employee performance review. |
| 1246 | Public Informational and Public Relations Services | Public Informational and Public Relations Services: Include expenses for services provided by private sector advertising, promotional, public relations, and similar firms which prepare and disseminate information. Exclude expenses chargeable to 1248. |
| 1247 | Legal Services | Legal Services: Include expenses for court reporters, hearing examiners, miscellaneous court costs, recording fees, notary fees and services, and legal services other than attorney fees. [Rev. eff. 9/21/05] |
| 1248 | Media Services | Media Services: Include expenses for services provided to advertise by magazine, newspaper, periodical, radio, television, or other media. Exclude expenses chargeable to 1246 or 1249. |
| 1249 | Recruitment Advertising | Recruitment Advertising: Include payments for advertising in newspapers, magazines, radio, or other media as part of the employment recruitment process. [Eff. 7/1/06] |
| 1251 | Custodial Services | Custodial Services: Include expenses for services provided to clean, maintain, and protect buildings, grounds, shelters, and towers. |
| 1252 | Electrical Repair and Maintenance Services | Electrical Repair and Maintenance Services: Include expenses for services provided to repair and maintain electrical systems (including network cabling) in buildings, shelters, towers, and on grounds. [Rev. 7/1/02] |
| 1253 | Equipment Repair and Maintenance Services | Equipment Repair and Maintenance Services: Include expenses for services provided to repair and maintain calculators, furniture, typewriters, and other equipment. Include expenses for maintenance contracts. For related expenses, see 1256 and 1259. |
| 1254 | Extermination/Vector Control Services | Extermination/Vector Control Services: Include expenses for services provided to control or eradicate diseased or disease-carrying animals, insects, or pests. |
| 1255 | Highway Repair and Maintenance Services | Highway Repair and Maintenance Services: Include expenses for services provided by the private sector to repair and maintain bridges, highways, and roads. Include expenses for supplies and materials if they are included in the cost of work performed under contract. |
| 1256 | Mechanical Repair and Maintenance Services | Mechanical Repair and Maintenance Services: Include expenses for services provided to repair and maintain air conditioners, elevators, furnaces, plumbing, and other mechanical equipment. |
| 1257 | Plant Repair and Maintenance Services | Plant Repair and Maintenance Services: Include expenses for carpentry, minor masonry, painting, and other services provided to repair and maintain plant facilities. For related expenses, see 1252 and 1256. |
| 1258 | Reclamation Services | Reclamation Services: Include expenses for services provided by the private sector to reclaim, reforest, and restock spoiled or exhausted land and water resources. |
| 1259 | Vehicle Repair and Maintenance Services | Vehicle Repair and Maintenance Services: Include expenses for services provided to repair and maintain agricultural vehicular equipment, aircraft equipment, construction equipment, motor vehicle equipment, watercraft equipment, and other vehicular equipment. |
| 1261 | Architectural and Engineering Services | rchitectural and Engineering Services: Include expenses for services provided by private sector appraisers, architects, draftsmen, engineers, landscape architects, and surveyors. |
| 1262 | Aviation Services | Aviation Services: Include expenses for aviation services (rotary and fixed wing) provided by the private sector for enforcement, monitoring, and survey activities. |
| 1263 | Clerical Services | lerical Services: Include expenses for services provided by private sector typing, keypunching, word processing, filing, secretarial, stenographic, and similar clerical firms. |
| 1264 | Food and Dietary Services | Food and Dietary Services: Include expenses for services provided by state agencies or the private sector to provide meals and food on a one-time or a continuing basis. |
| 1265 | Laundry and Linen Services | Laundry and Linen Services: Include expenses for services provided by another state agency or commercial establishment for laundry and linen. Include payment of claims for damaged laundry and dry cleaning. |
| 1266 | Manual Labor Services | Manual Labor Services: Include expenses for services provided by state agencies or the private sector for manual and unskilled laborers. |
| 1267 | Production Services | Production Services: Include expenses for services provided by state agencies or the private sector to develop, manufacture, or produce goods or materials (e.g., film processing). |
| 1268 | Skilled Services | Skilled Services: Include expenses for services provided by artisans, chemists, interior designers, laboratory technicians, referees, and similar skilled and technical workers. |
| 1269 | Commission Payments | Includes expenses incurred to have contracted entities sell or distribute state-owned products and services. For example, ABC will use this code to track commission payments to distillery stores who are contracted vendors to sell ABC-owned products in their stores. |
| 1271 | Information Management Design and Development Services (provided by VITA) | Information Management Design and Development Services (provided by VITA): Include expenses for services provided by the Virginia Information Technologies Agency (VITA) computer system analysts, programmers, and other technical and management personnel who provide assistance in IT planning, feasibility analysis, and design and in the development of systems. 3 (In scope agencies) [Rev. 7/1/09] |
| 1272 | VITA Pass Thru Charges (New Code) | VITA Pass Thru Charges (New Code): Include expenses for pass through charges for goods and services procured through VITA/NG partnership and billed by VITA such as agency specific software maintenance renewals and other software not included in the VITA rate structure (e.g., Adobe Acrobat, Visio, and Toad). 3 (In scope agencies) [Eff. 7/1/09] |
| 1273 | Information Management Design and Development Services (provided by another State agency (not VITA) or vendor) | Information Management Design and Development Services (provided by another State agency (not VITA) or vendor): Include expenses for services provided by state employed (other than VITA) or private sector computer systems analysts, programmers, and other technical and management personnel who provide assistance in IT planning, feasibility analyses, and design and development of systems. [Rev. eff. 7/1/04] |
| 1274 | Computer Hardware Maintenance Services | Computer Hardware Maintenance Services: Include expenses for services to repair and maintain computer and computer peripheral hardware. Use 1205 for seat management services. [Rev. 7/1/02] |
| 1275 | Computer Software Maintenance Services | Computer Software Maintenance Services: Include expenses for services provided to maintain computer software. |
| 1276 | Computer Operating Services (provided by VITA) | Computer Operating Services (provided by VITA): Include expenses for services provided through VITA for computer operations and other costs associated with the operation of computer hardware. 3 (In scope agencies) [Ref. eff. 7/1/06] |
| 1277 | Computer Operating Services (provided by another State agency (not VITA) or vendor) | Computer Operating Services (provided by another State agency (not VITA) or vendor): Include expenses for services provided by state employed (other than VITA) or private sector computer operations personnel and other costs associated with the operation of computer hardware. [Rev. eff. 7/1/04] |
| 1278 | VITA Information Technology Infrastructure Services (Provided by VITA) | VITA Information Technology Infrastructure Services (Provided by VITA): Include expenses for services provided through VITA for agency infrastructure and other costs associated with the provision of infrastructure services activities such as monthly recurring charges for laptops, desktops, servers, and shared LAN devices. 3 (In scope agencies) [Rev. eff. 7/1/09] |
| 1279 | Computer Software Development Services | Computer Software Development Services: Include expenses for consulting services to custom develop software or modify or customize existing software or Commercial off the Shelf Software (COTS). See also 2218 for software purchases (and a definition of software) and 2219 for development tool purchases. [Rev. 7/1/03] |
| 1281 | Moving and Relocation Services | Moving and Relocation Services: Include expenses for services provided for relocating an employee's family and household, incidental to a new place of employment. Use this code, also, for the expenses of a newly-employed person when appropriately approved or in conjunction with the Uniform Relocation Act. Include expenses for travel mileage, fares, meals, lodging, transportation, and storage of household goods, temporary living allowance, search for a new residence, sale of former residence, and related authorized miscellaneous allowances. For related expenses, see 1211. |
| 1282 | Travel, Personal Vehicle | Travel, Personal Vehicle: Include expenses for transportation by personal vehicle. Exclude parking fees and tolls. Travel costs associated with attending training courses should be charged to 1227. [Rev. eff. 7/1/00] |
| 1283 | Travel, Public Carriers | Travel, Public Carriers: Include expenses for individual travel by aircraft (state and private sector), airport limousine, bus, leased vehicle, taxi, train, and watercraft. Include parking fees and tolls. Travel costs associated with attending training courses should be charged to 1227. [Rev. eff. 7/1/00] |
| 1284 | Travel, State Owned or Leased Vehicles | Travel, State Owned or Leased Vehicles: Include expenses for transportation by state vehicles such as the Commonwealth's centralized fleet of vehicles managed by the DGS, Office of Fleet Management Services. Exclude parking fees and tolls. Travel costs associated with attending training courses should be charged to 1227. [Description Rev. eff. 7/1/07] |
| 1285 | Travel, Subsistence, and Lodging | Travel, Subsistence, and Lodging: Include expenses for gratuities, lodging, and similar subsistence and for parking fees and tolls related to 1282 and 1284. Travel costs associated with attending training courses should be charged to 1227. [Rev. eff. 7/1/00] |
| 1286 | Travel, Supplements, and Aid | Travel, Supplements, and Aid: Include expenses for individual transportation by any means and subsistence for persons receiving medical or rehabilitative services or for persons in the care or custody (including the extradition of prisoners) of a state agency. For extradition of prisoners, include all travel expenses of the guards. |
| 1287 | Travel, Meal Reimbursements - Reportable to the IRS | Travel, Meal Reimbursements - Reportable to the IRS: Include reimbursements for meal expenses incurred during trips or work assignments which did not require overnight lodging or rest. (Meals which are part of a training or education package and are not reportable to the IRS should be charged to subobject code 1227.) [Rev. eff. 7/1/00] |
| 1288 | Travel, Meal Reimbursements - Not Reportable to the IRS | Travel, Meal Reimbursements - Not Reportable to the IRS: Include reimbursements for meal expenses which were incurred during trips which required overnight lodging or rest or for special work assignments, such as business luncheons, recruiting or interviewing job applicants through the lunch hour, or any overtime work in which a meal is purchased by an employee and is eaten on the employer's premises for the convenience of the employer. (Meals which are part of a training or education package and are not reportable to the IRS should be charged to subobject code 1227.) [Rev. eff. 7/1/00] |
| 1291 | Undistributed Contractual Services Recoveries | Undistributed Contractual Services Recoveries: Used only during budget development by agencies designated by DPB to record undistributed budget amounts for contractual services recoveries. Cannot be used for expenditures. |
| 1292 | VITA Services Provided to Out-of- Scope Agencies | VITA Services Provided to Out-of-Scope Agencies: Include expenses for a variety of information technology (IT) services provided by VITA to state agencies that are not included in the VITA/NG infrastructure contract. IT services may include activities provided by VITA as covered under the 127-X Technical Services series of subobject codes, such as IT design and development, computer operating services, and IT infrastructure services. Do not include telecommunication services in this subobject of expenditure (see subobject code 1216). Note that "Out-of-Scope" agencies are typically agencies outside of the executive branch of state government. [Eff. 9/15/2010] |
| 1295 | Undistributed Contractual Services | Undistributed Contractual Services: Used only to aggregate budget amounts for contractual services in Major Object 12. Expenditures cannot be charged to this code. |
| 1296 | Indirect Cost Recoveries from Auxiliary Programs for Contractual Services | Indirect Cost Recoveries from Auxiliary Programs for Contractual Services: Include only the required recovery of indirect costs of contractual services from Auxiliary Enterprise service ares. (This code may be employed only by institutions of higher education.) |
| 1297 | Late Payment Penalties for Contractual Services | Late Payment Penalties for Contractual Services: Include expenses for charges assessed by vendors for the late payment of invoices for contractual services pursuant to the Prompt Payment Act. |
| 1298 | Inter-Agency Recoveries for Contractual Services | Inter-Agency Recoveries for Contractual Services: Recovery of the cost of contractual services incurred by programs or service areas for services provided to other agencies. For recovery of expenses from the prior fiscal year, see memo from DPB and DOA to fiscal and budget officers, dated May 20, 1998. (This code may be employed only with the prior written approval of the Department of Planning and Budget.) |
| 1299 | Intra-Agency Recoveries for Contractual Services | Intra-Agency Recoveries for Contractual Services: Recovery of the cost of contractual services incurred by programs or service areas within the same agency or agencies under the auspices of a single board or commission. (This code may be employed only with the prior written approval of the Department of Planning and Budget.) |
| 1309 | Charge Card Purchases of Supplies and Materials | Charge Card Purchases of Supplies and Materials: Include expenditures made by charge card for purchasing supplies and materials under the guidelines of the Small Purchase Charge Card Program.. Effective May 2009, DOA/DPB policy requires agencies to reclassify charge card convenience codes to the correct subobject codes. See Step 6 on page 32 of Section 20355 of the CAPP Manual. [Rev. eff. 7/21/09] |
| 1311 | Apparel Supplies | Apparel Supplies: Include expenses for uniforms, protective gear, and similar apparel items for state employees who are furnished apparel by the state. |
| 1312 | Office Supplies | Office Supplies: Include expenses for binders, clips, file folders, ribbons (all types), small batteries, tape (all types), writing utensils, and similar office items. |
| 1313 | Stationery and Forms | Stationery and Forms: Include expenses for carbon paper, employment application forms, ledger sheets, letter sheets, mailing envelopes, other informational and record forms, other paper, and similar stationery items. |
| 1321 | Coal | Coal: Include expenses for coal or coke consumed in transportation, heating, and/or power generating plants. Include the cost of transporting the coal. |
| 1322 | Gas | Gas: Include expenses for natural and manufactured gas consumed for cooking, heating, power generating plants, and laboratories. |
| 1323 | Gasoline | Gasoline: Include expenses for diesel fuel, gasoline, or similar fuel consumed in the engines and motors of aircraft, motor vehicles, power equipment, and watercraft. |
| 1324 | Oil | Oil: Include expenses for fuel oil, oil, and oil derivatives consumed in heating, and/or power generating plants. Include the cost of transporting the oil. |
| 1325 | Steam | Steam: Include expenses for steam consumed in heating and/or power generating plants purchased from a second party. |
| 1326 | Wood Fuels | Wood Fuels: Include expenses for wood products used for fuel for heating and power generating plants, to include such items as round wood, chips, sawdust, and bark. Include transportation costs. |
| 1331 | Alcoholic Beverages | Alcoholic Beverages: Include expenses for purchases of alcoholic beverages which are used strictly for resale purposes. |
| 1332 | License Tags | License Tags: Include expenses for decals and motor vehicle license tags. |
| 1333 | Manufacturing Supplies | Manufacturing Supplies: Include expenses for fabrics and leather goods, metals, paints, plastic and synthetic/processed materials, and wood and wood products. |
| 1334 | Merchandise | Merchandise: Include expenses for materials, supplies, and equipment purchased for resale in substantially the same form as purchased. |
| 1335 | Packaging and Shipping Supplies | Packaging and Shipping Supplies: Include expenses for boxes, cartons, containers, packing materials, and similar items. |
| 1341 | Laboratory Supplies | Laboratory Supplies: Include expenses for animals used in research, blood or blood components used in analysis, chemicals, gases, reagents, specimen slides, test tubes, and similar laboratory supplies. |
| 1342 | Medical and Dental Supplies | Medical and Dental Supplies: Include expenses for bandages, biologics, braces, chemicals, contraceptive devices, crutches, eyeglasses, hearing aids, prostheses, surgical blades, and similar medical and dental supplies. |
| 1343 | Field Supplies | Field Supplies: Include expenses for items such as sample bottles, chart paper and ink, and similar supplies designed for use in or with field testing and monitoring equipment. |
| 1344 | Pharmaceutical Drugs | Pharmaceutical Drugs: Include expenses for pharmaceutical drugs. |
| 1351 | Building Repair and Maintenance Materials | Building Repair and Maintenance Materials: Include expenses for bricks, cement, concrete, lumber, mortar, pitch, plasterboard, tar, and similar materials not included in the cost of work performed under contract in the repair and maintenance of structures. |
| 1352 | Custodial Repair and Maintenance Materials | Custodial Repair and Maintenance Materials: Include expenses for brushes, brooms, chemicals for air conditioning, cleaning preparations, disinfectants, electric bulbs, fluorescent tubes, pesticides, toilet tissue, waxes, water purification and treatment and similar custodial repair and maintenance materials. |
| 1353 | Electrical Repair and Maintenance Materials | Electrical Repair and Maintenance Materials: Include expenses for circuit breakers, circuits, electrical tape, fuses, plugs, tubes, wiring, and similar electrical repair and maintenance materials not included in the cost of the work performed under contract. |
| 1354 | Mechanical Repair and Maintenance Materials | Mechanical Repair and Maintenance Materials: Include expenses for bolts, cable, gears, nuts, pipe screws, solder, and similar mechanical repair and maintenance materials not included in the cost of work performed under contract. |
| 1355 | Vehicle Repair and Maintenance Materials | Vehicle Repair and Maintenance Materials: Include expenses for automatic transmission fluid, batteries, brake fluid, engine oil, grease, hoses, hub cap, points and plugs, tires, and similar vehicle repair and maintenance materials not included in the cost of work performed under contract. |
| 1356 | Highway Repair and Maintenance Materials | Highway Repair and Maintenance Materials: Include expenses for calcium, stone, sand, straw, marking paint, steel brooms, and similar maintenance supplies used in the repair and maintenance of roadways. [Eff. 2-27-04] |
| 1361 | Clothing Supplies | Clothing Supplies: Include expenses for clothing (buttons, cloth, thread, zippers, and similar articles used in the making of clothing) to be worn by offenders, patients, and other wards of the state. |
| 1362 | Food and Dietary Supplies | Food and Dietary Supplies: Include expenses for items of food and drink. |
| 1363 | Food Service Supplies | Food Service Supplies: Include expenses for cutlery, dishes, glasses, paper cups, paper dishes, paper napkins, table cloths, tableware, and similar food service supplies used in preparing, cooking, and serving food. |
| 1364 | Laundry and Linen Supplies | Laundry and Linen Supplies: Include expenses for bedspreads, blankets, diapers, pillows, pillowcases, pillow covers, towels, washcloths, and similar linen supplies. Also include expenses for bluing, cleansing agents, deodorants, disinfectants, small brushes, starch, and similar laundry supply items. |
| 1365 | Personal Care Supplies | Personal Care Supplies: Include expenses for combs, hair brushes, shampoo, soap, toothbrushes, toothpaste, and similar supplies used for personal hygiene. |
| 1371 | Agricultural Supplies | Agricultural Supplies: Include expenses for animal foods, bulbs, fertilizers, insecticides, seeds, and similar agricultural supply items. |
| 1372 | Architectural and Engineering Supplies | Architectural and Engineering Supplies: Include expenses for blue print paper, drafting paper and vellum, inks, transfer letters, and similar supplies. For related expenses, see 1312 and 1313. |
| 1373 | Computer Operating Supplies | Computer Operating Supplies: Include expenses for paper, bar cards, disposable media (e.g., tapes and disks), and other computer operating supplies. [Rev. 7/1/02] |
| 1374 | Educational Supplies | Educational Supplies: Include expenses for blank audio tapes, blank phonograph records, blank video tapes, chalk, erasers, and similar educational supplies. |
| 1375 | Fish and Wildlife Supplies | Fish and Wildlife Supplies: Include expenses for fish and other marine life, and fowl and game in order to expand, improve, or maintain fish and wildlife populations. Include materials used in habitat reparation and development. |
| 1376 | Law Enforcement Supplies | Law Enforcement Supplies: Include expenses for ammunition, flares, smoke bombs, tear gas, temporarily disabling liquids, and similar law enforcement supplies. |
| 1377 | Photographic Supplies | Photographic Supplies: Include expenses for chemicals, film, digital media, and similar photographic supplies. [Rev. 7/1/02] |
| 1378 | Recreational Supplies | Recreational Supplies: Include expenses for balls, bases, bats, nets, racquets, and similar indoor and outdoor recreational supplies. |
| 1379 | Highway Emergency Operations Materials | 1379 Highway Emergency Operations Materials: Include expenses for salt, abrasives, and similar materials used in the maintenance of highways during emergency operations. [Eff. 2-27-04] |
| 1391 | Undistributed Supplies and Materials Recoveries | Undistributed Supplies and Materials Recoveries: Used only during budget development by agencies designated by DPB to record undistributed budget amounts for supplies and materials recoveries. Cannot be used for expenditures. |
| 1395 | Undistributed Supplies/Materials | Undistributed Supplies/Materials: Used only to aggregate budget amounts for supplies/materials in Major Object 13. Expenditures cannot be charged to this code. |
| 1396 | Indirect Cost Recoveries from Auxiliary Programs for Supplies and Materials | Indirect Cost Recoveries from Auxiliary Programs for Supplies and Materials: Include only the required recovery of indirect costs of supplies and materials from Auxiliary Enterprise service areas. (This code may be employed only by institutions of higher education.) |
| 1397 | Late Payment Penalties for Supplies and Materials | Late Payment Penalties for Supplies and Materials: Include expenses for charges assessed by vendors for the late payment of invoices for supplies and materials pursuant to the Prompt Payment Act. |
| 1398 | Inter-Agency Recoveries for Supplies and Materials | Inter-Agency Recoveries for Supplies and Materials: Recovery of the cost of supplies and materials incurred by programs or service areas for services provided to other agencies. For recovery of expenses from the prior fiscal year, see memo from DPB and DOA to fiscal and budget officers, dated May 20, 1998. (This code may be employed only with the prior written approval of the Department of Planning and Budget.) |
| 1399 | Intra-Agency Recoveries for Supplies and Materials | Intra-Agency Recoveries for Supplies and Materials: Recovery of the cost of supplies and materials incurred by programs or service areas within the same agency or agencies under the auspices of a single board or commission. (This code may be employed only with the prior written approval of the Department of Planning and Budget.) |
| 1411 | Individual Claims and Settlements | Individual Claims and Settlements: Include expenses for compensation to individuals for information on criminal activities and for personal injuries, property damages, and similar claims and settlements. |
| 1412 | Workers’ Compensation Awards | Workers’ Compensation Awards: Include expenses of the Workers’ Compensation Commission for workers’ compensation payments to individuals. (This subobject code is for use by the Workers’ Compensation Commission only; other state agencies must use the subobject codes found in the 1150 series entitled, Disability Payments.) [Eff. 7/1/00] |
| 1413 | Premiums | Premiums: Include expenses for awards, honorariums, and prizes to individuals and organizations. |
| 1414 | Unemployment Compensation Awards | Unemployment Compensation Awards: Include expenses for unemployment compensation payments (insurance and claims) to individuals. |
| 1415 | Unemployment Compensation Reimbursements | Unemployment Compensation Reimbursements: Include expenses for reimbursements made by state agencies to the Trust Fund for benefits provided to former state employees. |
| 1416 | Payments on Behalf of Individuals | Payments on Behalf of Individuals: Include payments to third parties for goods or services provided to individuals. [Eff. 7/1/09] |
| 1417 | Income Assistance Payments | Income Assistance Payments: Include expenses to individuals for continuing and temporary income supplement programs |
| 1418 | Incentives | Incentives: Include payments to individuals and organizations for incentives to participate in state sponsored programs and activities (such as reforestation projects). |
| 1421 | Graduate Scholarships and Fellowships | Graduate Scholarships and Fellowships: Include expenses for awards to graduate students. |