SubObject Codes
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SubObject CodeSubObject NameSubObject Description
1111Employer Retirement Contributions – VRS Defined Benefits programEmployer 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]
1112Federal 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]
1113Federal Old-Age Insurance for Wage-Earning State Employees (Wage Social Security and Medicare)Federal Old-Age Insurance for Wage-Earning State Employees (Wage Social Security and Medicare): Represents the employer’s expenses for wage 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. [Rev. eff. 7/1/2010]
1114Group Life InsuranceGroup 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]
1115Medical/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.
1116Retiree Health (Medical/Hospitalization) Insurance Credit PremiumRetiree Health (Medical/Hospitalization) Insurance Credit Premium: Include expenses for payments to the Retiree Health Insurance Fund.
1117VSDP and Long-term Disability InsuranceVSDP 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]
1118Teachers Insurance and AnnuityTeachers Insurance and Annuity: Include expenses for payments made to Teachers Insurance Annuity Fund.
1119Employer Retirement Contributions - Defined Contribution programEmployer 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.
1121Salaries, Administrative Higher EducationSalaries, 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.
1122Salaries, Appointed OfficialsSalaries, 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.
1123Salaries, ClassifiedSalaries, 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]
1124Salaries, Other OfficialsSalaries, 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]
1125Salaries, OvertimeSalaries, Overtime: Include expenses for compensation to persons who are paid at an established yearly rate, for hours worked in excess of their normal workweek.
1126Salaries, Teaching and ResearchSalaries, 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.
1127Salaries, Virginia Law Officers’ Retirement System ParticipantsSalaries, 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]
1128Salaries, Information Technology EmployeesSalaries, Information Technology Employees: Include salary expenses for employees performing a role in information technology who would otherwise have salary expenses coded in subobjects 1121 through 1125. This subobject code is in effect starting January 1, 2003 and to be used starting with the January 16, 2003 payroll. [Eff. 1/1/03]
1129Salaries, Overtime for Information Technology EmployeesSalaries, Overtime for Information Technology Employees: Include expenses for compensation to persons performing a role in information technology who are paid at an established yearly rate, for hours worked in excess of their normal workweek. This expense would otherwise have overtime coded in subobject 1125. This subobject code is in effect starting January 1, 2003 and to be used starting with the January 16, 2003 payroll. [Eff. 1/1/03]
1131Bonuses and IncentivesBonuses and Incentives: Include expenses for payment of bonuses and incentives to state employees. [Rev. eff. 7/1/99]
1132Salaries, Active Military SupplementSalaries, 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]
1133Overseas Differential CompensationOverseas 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.
1134Specified Per Diem PaymentsSpecified 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.
1135Wages and AllowancesWages and Allowances: Include expenses for wages and per diem allowances to offenders, patients, and similar wards of the state.
1136Work ProgramsWork 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.
1137Employee Suggestion AwardsEmployee 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
1138Deferred Compensation Match PaymentsDeferred 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.]
1139Special Payments for Academic ServicesSpecial 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.
1141Wages, GeneralWages, General: Include expenses for compensation to persons who are paid at an hourly rate.
1142Wages, Graduate AssistantWages, Graduate Assistant: Include expenses for compensation made by institutions of higher education to persons, without faculty appointment, for teaching and research activities.
1143Wages, OvertimeWages, Overtime: Include expenses for compensation to persons who are paid at an hourly rate for hours worked in excess of 40 hours per week.
1144Wages, StudentWages, 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.
1145Wages, Teaching, and Research Part-TimeWages, 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.
1146Wages, Federal Work Study StudentWages, Federal Work Study Student: Include expenses for compensation to students participating in federal work study programs.
1147Wages, Substitute JudgesWages, Substitute Judges: Include expenditures for payments to substitute judges and for payments to retired justices and judges temporarily recalled to perform judicial duties.
1148Wages, State Work Study StudentWages, State Work Study Student: Include expenses for compensation to students participating in state work study programs.
1149Wages, Information Technology EmployeesWages, Information Technology Employees: Include expenses for compensation to persons paid an hourly rate and whose actual job duties involve information technology. This subobject code is in effect starting January 1, 2003 and to be used starting with the January 16, 2003 payroll. [Eff. 1/1/03]
1151Workers' Compensation AwardsWorkers' 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.
1152Supplemental Workers' Compensation AwardsSupplemental 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]
1153Short-term Disability BenefitsShort-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]
1154Supplemental Disability BenefitsSupplemental Disability Benefits: Include expenses for supplemental workers' compensation award payments to state employees under the Sickness and Disability Program. [Eff. 7/1/98]
1158Recoveries for Workers' Compensation AwardsRecoveries 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]
1161Early Retirement Incentive PaymentsEarly 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.]
1162Salaries, Annual Leave BalancesInclude 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.
1163Salaries, Sick Leave BalancesSalaries, 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.]
1164Salaries, Compensatory Leave BalancesSalaries, 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.]
1165Employee Retirement Contributions – VRS Defined Benefits programEmployee 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]
1166Defined Contribution Match - VRS Hybrid Retirement PlanIncludes 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]
1171WTA - Payments for Transitional Severance BenefitsWTA - 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.]
1172WTA - Federal Old-Age Insurance for Salaried State EmployeesWTA - 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.]
1173WTA - Medical/Hospitalization InsuranceWTA - Medical/Hospitalization Insurance: Include expenses of group medical/hospitalization insurance program provided for the benefit of employees involuntarily separated under the WTA Act of
1174WTA - Group Life InsuranceTA - 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.]
1175WTA - Early Retirement PaymentsWTA - 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.]
1176WTA - Salaries, Annual Leave BalancesWTA - 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.]
1177Salaries, Sick Leave BalancesSalaries, 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.]
1178WTA - Salaries, Compensatory Leave BalancesWTA - 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.]
1179WTA - Unemployment Compensation AwardsWTA - 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.]
1182Unfunded Vacant PositionsUnfunded Vacant Positions: Used to record unfunded vacant authorized positions in excess of the positions recorded in subobjects 1192 or 1195. [Eff. 5/18/09]
1184FTE, Undistributed Amended Legislative AppropriationFTE, 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.
1185FTE, Undistributed Legislative AppropriationFTE, Undistributed Legislative Appropriation: Used by DPB only to transmit legislative adjustments in positions to agencies for incorporating into operating plans. Expenditures cannot be charged to this code.
1186Undistributed Regrade FundsUndistributed 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.
1187Nongeneral Fund "G" Transaction SupplementNongeneral 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]
1188Unallotted Personal ServicesUnallotted 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.
1189Unallotted Personal Services/2% ReductionsUnallotted 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.
1191Undistributed Personal Services RecoveriesUndistributed 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.
1192Turnover/Vacancy Faculty SalariesTurnover/Vacancy Faculty Salaries: Used only during budget development to record turnover and vacancy amounts. Cannot be used for expenditures.
1193Turnover/Vacancy Fringe BenefitsTurnover/Vacancy Fringe Benefits: Used only during budget development to record turnover and vacancy amounts. Cannot be used for expenditures.
1194Turnover/Vacancy Medical/Hospital InsuranceTurnover/Vacancy Medical/Hospital Insurance: Used only during budget development to record turnover and vacancy amounts. Cannot be used for expenditures.
1195Turnover/Vacancy Classified SalariesTurnover/Vacancy Classified Salaries: Used only during budget development to record turnover and vacancy amounts. Cannot be used for expenditures.
1196Indirect Cost Recoveries from Auxiliary Programs for Personal ServicesIndirect 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.)
1197Indirect Cost Recoveries from Sponsored Programs for Personal ServicesIndirect 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]
1198Inter-Agency Recoveries for Personal ServicesInter-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.)
1199Intra-Agency Recoveries for Personal ServicesIntra-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.)
1205Seat Management ServicesSeat 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]
1209Charge Card Purchases of Contractual ServicesCharge 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]
1211Express ServicesExpress 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..
1212Outbound Freight ServicesOutbound 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.
1213Messenger ServicesMessenger 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.
1214Postal ServicesPostal 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.
1215Printing ServicesPrinting Services: Include expenses for services provided by state agencies and the private sector for designing, printing, collating, and binding.
1216Telecommunications 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]
1217Telecommunications 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]
1218Telecommunications 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]
1219Inbound Freight ServicesInbound 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.
1221Organization MembershipsOrganization Memberships: Include expenses for memberships to professional organizations.
1222Publication SubscriptionsPublication 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]
1224Employee 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)
1225Employee Tuition Reimbursement: Employee Tuition Reimbursement: Include reimbursement to state employees for courses taken and satisfactorily completed. [Eff. 7/1/00]
1226Employee 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]
1227Employee 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]
1228Employee Information Technology (IT) Training Courses, Workshops, and ConferencesEmployee 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.
1231Clinic ServicesClinic Services: Include expenses for out-patient services provided by hospitals, public health clinics, or emergency rooms.
1232Dental ServicesDental Services: Include expenses for dental services provided by public clinics and private practices.
1233Hospital ServicesHospital 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.
1234Medical ServicesMedical 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.
1235Nursing Home ServicesNursing Home Services: Include expenses for services provided by convalescent facilities and nursing homes.
1236X-ray and Laboratory ServicesX-ray and Laboratory Services: Include expenses for services provided by dental, hospital, and medical laboratories.
1237Insurance Premiums for Health Services for IndividualsInsurance 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.
1238Other Medical ServicesOther 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]
1239Additional/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]
1241Auditing ServicesAuditing Services: Include expenses for services provided by private sector auditors.
1242Fiscal ServicesFiscal Services: Include expenses for services provided by private sector banks, accountants, financial advisors, and similar experts. [Rev. eff. 5/4/01]
1243Attorney ServicesAttorney Services: Include expenses for attorney services provided by a law firm or independent legal counsel.
1244Management ServicesManagement Services: Include expenses for services provided by economists, industrial engineers, interpreters, market analysts, planners, public administrators, and similar experts.
1245Personnel Management ServicesPersonnel Management Services: Include expenses for services provided by management experts who advise on manpower development, personnel evaluation, and employee performance review.
1246Public Informational and Public Relations ServicesPublic 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.
1247Legal ServicesLegal 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]
1248Media ServicesMedia Services: Include expenses for services provided to advertise by magazine, newspaper, periodical, radio, television, or other media. Exclude expenses chargeable to 1246 or 1249.
1249Recruitment AdvertisingRecruitment Advertising: Include payments for advertising in newspapers, magazines, radio, or other media as part of the employment recruitment process. [Eff. 7/1/06]
1251Custodial ServicesCustodial Services: Include expenses for services provided to clean, maintain, and protect buildings, grounds, shelters, and towers.
1252Electrical Repair and Maintenance ServicesElectrical 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]
1253Equipment Repair and Maintenance ServicesEquipment 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.
1254Extermination/Vector Control ServicesExtermination/Vector Control Services: Include expenses for services provided to control or eradicate diseased or disease-carrying animals, insects, or pests.
1255Highway Repair and Maintenance ServicesHighway 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.
1256Mechanical Repair and Maintenance ServicesMechanical Repair and Maintenance Services: Include expenses for services provided to repair and maintain air conditioners, elevators, furnaces, plumbing, and other mechanical equipment.
1257Plant Repair and Maintenance ServicesPlant 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.
1258Reclamation ServicesReclamation Services: Include expenses for services provided by the private sector to reclaim, reforest, and restock spoiled or exhausted land and water resources.
1259Vehicle Repair and Maintenance ServicesVehicle 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.
1261Architectural and Engineering Servicesrchitectural and Engineering Services: Include expenses for services provided by private sector appraisers, architects, draftsmen, engineers, landscape architects, and surveyors.
1262Aviation ServicesAviation Services: Include expenses for aviation services (rotary and fixed wing) provided by the private sector for enforcement, monitoring, and survey activities.
1263Clerical Serviceslerical Services: Include expenses for services provided by private sector typing, keypunching, word processing, filing, secretarial, stenographic, and similar clerical firms.
1264Food and Dietary ServicesFood 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.
1265Laundry and Linen ServicesLaundry 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.
1266Manual Labor ServicesManual Labor Services: Include expenses for services provided by state agencies or the private sector for manual and unskilled laborers.
1267Production ServicesProduction 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).
1268Skilled ServicesSkilled Services: Include expenses for services provided by artisans, chemists, interior designers, laboratory technicians, referees, and similar skilled and technical workers.
1269Commission PaymentsIncludes 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.
1271Information 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]
1272VITA 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]
1273Information 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]
1274Computer Hardware Maintenance ServicesComputer 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]
1275Computer Software Maintenance ServicesComputer Software Maintenance Services: Include expenses for services provided to maintain computer software.
1276Computer 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]
1277Computer 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]
1278VITA 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]
1279Computer Software Development ServicesComputer 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]
1281Moving and Relocation ServicesMoving 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.
1282Travel, Personal VehicleTravel, 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]
1283Travel, Public CarriersTravel, 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]
1284Travel, State Owned or Leased VehiclesTravel, 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]
1285Travel, Subsistence, and LodgingTravel, 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]
1286Travel, Supplements, and AidTravel, 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.
1287Travel, Meal Reimbursements - Reportable to the IRSTravel, 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]
1288Travel, Meal Reimbursements - Not Reportable to the IRSTravel, 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]
1291Undistributed Contractual Services RecoveriesUndistributed 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.
1292VITA Services Provided to Out-of- Scope AgenciesVITA 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]
1295Undistributed Contractual ServicesUndistributed Contractual Services: Used only to aggregate budget amounts for contractual services in Major Object 12. Expenditures cannot be charged to this code.
1296Indirect Cost Recoveries from Auxiliary Programs for Contractual ServicesIndirect 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.)
1297Late Payment Penalties for Contractual ServicesLate 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.
1298Inter-Agency Recoveries for Contractual ServicesInter-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.)
1299Intra-Agency Recoveries for Contractual ServicesIntra-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.)
1309Charge Card Purchases of Supplies and MaterialsCharge 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]
1311Apparel SuppliesApparel Supplies: Include expenses for uniforms, protective gear, and similar apparel items for state employees who are furnished apparel by the state.
1312Office SuppliesOffice Supplies: Include expenses for binders, clips, file folders, ribbons (all types), small batteries, tape (all types), writing utensils, and similar office items.
1313Stationery and FormsStationery 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.
1321CoalCoal: Include expenses for coal or coke consumed in transportation, heating, and/or power generating plants. Include the cost of transporting the coal.
1322GasGas: Include expenses for natural and manufactured gas consumed for cooking, heating, power generating plants, and laboratories.
1323GasolineGasoline: Include expenses for diesel fuel, gasoline, or similar fuel consumed in the engines and motors of aircraft, motor vehicles, power equipment, and watercraft.
1324OilOil: Include expenses for fuel oil, oil, and oil derivatives consumed in heating, and/or power generating plants. Include the cost of transporting the oil.
1325SteamSteam: Include expenses for steam consumed in heating and/or power generating plants purchased from a second party.
1326Wood FuelsWood 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.
1331Alcoholic BeveragesAlcoholic Beverages: Include expenses for purchases of alcoholic beverages which are used strictly for resale purposes.
1332License TagsLicense Tags: Include expenses for decals and motor vehicle license tags.
1333Manufacturing SuppliesManufacturing Supplies: Include expenses for fabrics and leather goods, metals, paints, plastic and synthetic/processed materials, and wood and wood products.
1334MerchandiseMerchandise: Include expenses for materials, supplies, and equipment purchased for resale in substantially the same form as purchased.
1335Packaging and Shipping SuppliesPackaging and Shipping Supplies: Include expenses for boxes, cartons, containers, packing materials, and similar items.
1341Laboratory SuppliesLaboratory 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.
1342Medical and Dental SuppliesMedical 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.
1343Field SuppliesField 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.
1344Pharmaceutical DrugsPharmaceutical Drugs: Include expenses for pharmaceutical drugs.
1351Building Repair and Maintenance MaterialsBuilding 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.
1352Custodial Repair and Maintenance MaterialsCustodial 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.
1353Electrical Repair and Maintenance MaterialsElectrical 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.
1354Mechanical Repair and Maintenance MaterialsMechanical 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.
1355Vehicle Repair and Maintenance MaterialsVehicle 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.
1356Highway Repair and Maintenance MaterialsHighway 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]
1361Clothing SuppliesClothing 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.
1362Food and Dietary SuppliesFood and Dietary Supplies: Include expenses for items of food and drink.
1363Food Service SuppliesFood 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.
1364Laundry and Linen SuppliesLaundry 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.
1365Personal Care SuppliesPersonal Care Supplies: Include expenses for combs, hair brushes, shampoo, soap, toothbrushes, toothpaste, and similar supplies used for personal hygiene.
1371Agricultural SuppliesAgricultural Supplies: Include expenses for animal foods, bulbs, fertilizers, insecticides, seeds, and similar agricultural supply items.
1372Architectural and Engineering SuppliesArchitectural 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.
1373Computer Operating SuppliesComputer Operating Supplies: Include expenses for paper, bar cards, disposable media (e.g., tapes and disks), and other computer operating supplies. [Rev. 7/1/02]
1374Educational SuppliesEducational Supplies: Include expenses for blank audio tapes, blank phonograph records, blank video tapes, chalk, erasers, and similar educational supplies.
1375Fish and Wildlife SuppliesFish 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.
1376Law Enforcement SuppliesLaw Enforcement Supplies: Include expenses for ammunition, flares, smoke bombs, tear gas, temporarily disabling liquids, and similar law enforcement supplies.
1377Photographic SuppliesPhotographic Supplies: Include expenses for chemicals, film, digital media, and similar photographic supplies. [Rev. 7/1/02]
1378Recreational SuppliesRecreational Supplies: Include expenses for balls, bases, bats, nets, racquets, and similar indoor and outdoor recreational supplies.
1379Highway Emergency Operations Materials1379 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]
1391Undistributed Supplies and Materials RecoveriesUndistributed 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.
1395Undistributed Supplies/MaterialsUndistributed Supplies/Materials: Used only to aggregate budget amounts for supplies/materials in Major Object 13. Expenditures cannot be charged to this code.
1396Indirect Cost Recoveries from Auxiliary Programs for Supplies and MaterialsIndirect 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.)
1397Late Payment Penalties for Supplies and MaterialsLate 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.
1398Inter-Agency Recoveries for Supplies and MaterialsInter-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.)
1399Intra-Agency Recoveries for Supplies and MaterialsIntra-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.)
1411Individual Claims and SettlementsIndividual 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.
1412Workers’ Compensation AwardsWorkers’ 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]
1413PremiumsPremiums: Include expenses for awards, honorariums, and prizes to individuals and organizations.
1414Unemployment Compensation AwardsUnemployment Compensation Awards: Include expenses for unemployment compensation payments (insurance and claims) to individuals.
1415Unemployment Compensation ReimbursementsUnemployment Compensation Reimbursements: Include expenses for reimbursements made by state agencies to the Trust Fund for benefits provided to former state employees.
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COA5.0 - Run Date: 09/23/2018 11:20:19