List of Purchases

Skip to main content Skip to footer site map

All questions regarding Expenditure Codes should be directed to Fiscal Management, Comptroller of Public Accounts, prior to voucher submission. This index does not include payroll, benefits, travel, higher education reporting, special accounting or summary allocation codes.

Abstract of Judgment – 7222
Access Fee – 7210
Accounting Services – 7245
Accreditation Services – 7299
Ace Bandages – 7312
Acetylene – 7310
Acids – 7310
Activities (wards of the state) – 7325
Activity Center (rental) – 7468
Actuarial Services – 7245
Adapter - expensed – 7334
Adapters (computer) – 7335
Adapters (pipe) – 7328
Adhesive Tape – 7300
Administrative Costs (residential) – 7299
Administrative fee for Delivery System Reform Incentive Payments to State Hospitals (DSRIP) program – 7210
Administrative Support (employment agency) – 7274
Advertising (classifieds) – 7281
Advertising (Internet) – 7281
Advertising (newspaper) – 7281
Advertising (radio) – 7281
Advertising (television) – 7281
Advertising (yellow page) – 7281
Aerial Surveying – 7253
Aged, Blind, Disabled -- Grant – 7673
Air Conditioner (portable) - capitalized – 7373
Air Conditioner (portable) - expensed – 7334
Air Conditioner (window unit maintenance) – 7367
Air Conditioning System (maintenance or repair) - building – 7266
Air Express (freight) – 7286
Air Filter (auto) – 7330
Air Filter (other) – 7300
Air Service Time (mobile phones) – 7516
Air Service Time (pagers) – 7516
Aircraft (fuels and lubricants) – 7307
Aircraft (landing fee) – 7210
Aircraft (maintenance) – 7263
Aircraft (parts) – 7330
Aircraft (purchase) – 7375
Aircraft (rental -- long or short term) – 7445
Aircraft (rentals and charters, short-term and long-term, exempt) – 7443
Aircraft Hangar Storage – 7470
Airport (runways, strips, taxi areas, aprons) - Maintenance and Repair – 7270
Airport Runways/Strips/Taxi Areas/Aprons - Infrastructure-capitalized – 7356
Alarm Systems - capitalized – 7373
Alarm Systems - expensed – 7334
Allocation (bank franchise tax) – 7685
Allocation (cities -- mixed beverage tax) – 7683
Allocation (counties -- mixed beverage tax) – 7684
Allocation (IFTA) – 7688
Allowable late payment fees unrelated to the Prompt Payment Law – 7210
Alterations – 7299
Alternative Fuels Rebate – 7695
Aluminum Foil – 7300
Ambulance (utility charge) – 7524
Ambulance Service – 7248
Amigos Services – 7276
Ammonia – 7310
Ammonium Hydroxide – 7310
Ammunition – 7300
Analysis (chemicals, soil, water, etc.) – 7299
Analyzing Data – 7299
Anchor - capitalized – 7373
Anchor - expensed – 7334
Anesthetic – 7312
Animal Care Services – 7299
Animal Equipment (maintenance) – 7367
Animal Feed – 7328
Animal Identifiers (race tracks) – 7259
Animal Inspections – 7210
Animal Parts – 7384
Animal Parts (for research) – 7384
Animal Supplies – 7328
Animal Traps - capitalized – 7373
Animal Traps - expensed – 7334
Animals (capitalized) – 7386
Animals (dead or alive) - capitalized – 7373
Animals (dead or alive) - expensed – 7334
Animals (research) - capitalized – 7373
Animals (research) - expensed – 7334
Animals for Immediate Slaughter (food) – 7316
Ankle Restraints - expensed – 7334
Annual Tobacco Settlement – 7613
Answering Service – 7276
Antenna - capitalized – 7373
Antenna - expensed – 7334
Antifreeze – 7304
Appliances - capitalized – 7373
Appliances - expensed – 7334
Appointment Book – 7300
Apprenticeship Training (for employees) – 7243
Apps for electronic tablets / iPads – 7380
Apps for phones – 7380
Aprons – 7333
Aquarium - capitalized – 7373
Aquarium - expensed – 7334
Architectural/Engineering Service – 7256
Armored Car – 7299
Armored Car Service – 7286
Articles (printing) – 7218
Artificial Insemination Equipment - capitalized – 7373
Artificial Insemination Equipment - expensed – 7334
Artificial Limbs (grants to clients) – 7666
Artificial Limbs (wards of the state) – 7322
Artists Presenting Lectures (higher education) – 7252
Arts and Crafts (wards of the state) – 7300
Asbestos Removal – 7272
Ash Tray – 7334
Asphalt – 7328
Asphalt Heater - capitalized – 7373
Asphalt Heater - expensed – 7334
AT&T Installation (Telephone) – 7516
Athletic Fields (including bleachers) - capital lease – 7337
Athletic Fields (including bleachers) - capitalized – 7336
Athletic Fields (including bleachers) - Maintenance and Repair - expensed – 7338
Attache Case - expensed – 7334
Attorney Fees (crime victims) – 7236
Auctioneering – 7299
Audio or Video Streaming Services – 7276
Audio Recording Duplication – 7273
Audiology Consultation – 7248
Auditing Services – 7245
Auto Inspection Fees – 7210
Automobile (insurance premiums) – 7204
Automobile (parts with labor) -- repairs – 7368
Automobile (parts) – 7330
Automobile (purchase/other than passenger) – 7372
Automobile (rental -- long or short term) – 7442
Automobile (repair) – 7368
Automobile (tune up) – 7368
Automobile (washing/waxing) – 7368
Autopsy - pathologist – 7248
Awards (state employees - limit $100) – 7211
Awards (volunteers - limit $50) – 7211
Awnings (detachable, exterior decoration, buildings) – 7266
Ax - expensed – 7334
Baby Formula – 7316
Baby Oil – 7322
Baby Powder – 7322
Backboard - expensed – 7334
Background checks – 7295
Backhoe - capitalized – 7373
Backhoe - expensed – 7334
Bad Debt Expense – 7862
Badges – 7300
Bait (other) – 7328
Baking Soda – 7300
Balancing of Tires – 7368
Ballasts (fluorescent lamp parts) – 7330
Balloons – 7300
Balls (tennis, football, etc.) - expensed – 7334
Band Uniforms - expensed – 7334
Bandages – 7312
Bank Service Charges (unrelated to receiving electronic payments) – 7210
Barge - capitalized – 7373
Barge - expensed – 7334
Bark Chips – 7328
Basketball Courts - capital lease – 7337
Basketball Courts - capitalized – 7336
Basketball Courts - Maintenance and Repair - expensed – 7338
Bath Mats – 7333
Batteries (cellular phones) – 7510
Batteries (other) – 7300
Batteries (rechargeable) - capitalized – 7373
Batteries (rechargeable) - expensed – 7334
Batteries (rechargeable, computer) – 7335
Battery (auto) – 7330
Battery Acid – 7310
Battery Charger - capitalized – 7373
Battery Charger - expensed – 7334
Battery Pack – 7300
Beads (wards of the state) – 7322
Beautification (roads and highways) – 7270
Bed Linens – 7333
Bed Pans – 7312
Bedding Plants – 7331
Beds - capitalized – 7373
Beds - expensed – 7334
Beepers (purchased) – 7517
Beepers (rental) – 7522
Bees – 7384
Belts (parts) -- equipment or auto – 7330
Benzene – 7310
Benzol – 7310
Bibs – 7322
Bill Blackwood Law Enforcement Management Institute Program - Agency 753 – 7213
Billboards – 7281
Binders - expensed – 7334
Birds – 7384
Birth Certificate (certified copy) – 7210
Blackboard - expensed – 7334
Blades (razors) – 7300
Blades (saw) – 7330
Blankets – 7333
Blinds (interior decoration, buildings) – 7266
Blinds - expensed – 7334
Block Salt (animals) – 7328
Blood (human) – 7312
Blood (other) – 7328
Blood Plasma (human) – 7312
Blood Pressure Gauge - expensed – 7334
Blueprints (printing or reproduction) – 7273
Bluetooth Car Kits – 7510
Bluetooth Headphones – 7510
Bluetooth Speakerphones – 7510
Boarding (animals) – 7299
Boardwalks (maintenance and repair) – 7270
Boardwalks - Infrastructure-capitalized – 7356
Boat (parts with labor)--repairs – 7368
Boat (purchase) - expensed – 7334
Boat (purchase) capitalized – 7365
Boat (repair) – 7368
Boat (tune up) – 7368
Boat (washing/waxing) – 7368
Boat Motor (purchase) capitalized – 7365
Boat Storage – 7470
Boat Trailer (purchase) capitalized – 7365
Boat Washing – 7368
Boiler (maintenance or repair) – 7266
Boiler (purchased) - capitalized – 7373
Boiler (purchased) - expensed – 7334
Bolts – 7328
Bond Issuance Expenses – 7871
Bond Pricing Service – 7276
Bond Rating – 7245
Bookbinding – 7273
Bookkeeping Service – 7245
Books (printing) – 7218
Books for Employee Training -- Expensed – 7382
Books Pre-Recorded Reference Materials - capitalized – 7389
Booster Cables - expensed – 7334
Boots (wards of the state) – 7322
Bottled Water -- Food – 7315
Boxes (storage) – 7300
Brake Pads and Shoes (replacement) – 7368
Breakage Payments -- Greyhound Racing – 7687
Breakage Payments -- Horse Racing – 7686
Breaker Boxes – 7328
Breeding Fees – 7210
Bridges (maintenance and repair) – 7270
Bridges - Infrastructure-capitalized – 7356
Bridle - expensed – 7334
Briefcases - expensed – 7334
Brochures (printing) – 7218
Broom - expensed – 7334
Brucellosis Testing (animal health) – 7249
Brush (animal) - expensed – 7334
Brush (other) - expensed – 7334
Brush (wards of the state) – 7322
Brush-Hog - capitalized – 7373
Brush-Hog - expensed – 7334
Building Maintenance – 7266
Building Supplies – 7328
Buildings (construction) – 7341
Buildings (Costs Required to Place a Building into Operation) – 7342
Buildings (lease/purchase) – 7350
Buildings (office rental) – 7462
Buildings (purchase) – 7342
Buildings and Building Improvements (cost < $100,000) – 7340
Bulbs (plants) – 7331
Bulk-billed Long Distance (includes WATS lines) – 7503
Bulkheads (maintenance and repair) – 7270
Bulkheads - Infrastructure-capitalized – 7356
Bull Semen – 7384
Bulldozer - capitalized – 7373
Bulldozer - expensed – 7334
Bulletin Boards - capitalized – 7373
Bulletin Boards - expensed – 7334
Bulletins (printing) – 7218
Bullets – 7300
Burglar Alarm Service – 7299
Burglar Alarm System (purchase) - capitalized – 7373
Burglar Alarm System (purchase) - expensed – 7334
Bus (purchase/other than passenger) – 7372
Bus (rental or charter) – 7442
Bus Tickets (wards of state) – 7325
Buses (Independent School Districts) – 7908
Business Cards – 7273
Butane (heating) – 7502
Butane (vehicle & equipment) – 7304
Cable (other) - capitalized – 7373
Cable (other) - expensed – 7334
Cable (steel) - capitalized – 7373
Cable (steel) - expensed – 7334
Cable (telephone) – 7510
Cable-Net Connectors – 7335
Cablevision – 7276
Cadavers for Research – 7384
Cage - capitalized – 7373
Cage - expensed – 7334
Calculator - expensed – 7334
Calendars – 7300
Caliche – 7328
Calligraphy – 7299
Camcorder (video camera) (expensed, if Controlled at agency discretion) – 7374
Camcorder (video camera) - controlled – 7374
Camcorder (video camera) - expensed – 7334
Camera (expensed, if Controlled at agency discretion) – 7374
Camera - capitalized – 7373
Camera - controlled – 7374
Camera - expensed – 7334
Canals (maintenance and repair) – 7270
Canals - Infrastructure-capitalized – 7356
Cancellation Charges – 7210
Caps (employees) - expensed – 7334
Caps (wards of the state) – 7322
Car Stops for Parking Lots – 7328
Car Washing – 7368
Carbon Dioxide – 7310
Card Reader (purchase) - capitalized – 7379
Card Reader (purchase) - expensed – 7377
Card Reader (rental) – 7411
Carpet (cleaning) – 7277
Carpet (with installation) - capitalized – 7373
Carpet (with installation) - expensed – 7334
Carpet Repair – 7266
Cars (passenger) – 7371
Cartridges (printer) – 7335
Cartridges (recharging, printer) – 7300
Cartridges (refurbishing) – 7267
Cassette Mailers – 7300
Cassette Tapes (blanks) - expensed – 7334
Cassettes (reference) - capitalized – 7389
Cassettes (reference) - expensed – 7382
Catching Poles – 7328
Catheters – 7312
Cattle (cost is < $5,000/animal) – 7384
Cattle (cost is > or = $5,000/animal) – 7386
Cattle Prods (animals) - expensed – 7334
Caulking Compound – 7328
Caulking Gun - expensed – 7334
CD ROM (rental) – 7411
CD ROM - expensed – 7377
CDRW (Compact Disc- Rewritable) – 7377
CDs (blank) – 7300
Ceiling Fan - expensed – 7334
Cell Phone Accessories – 7517
Cellular Telephone (airtime) – 7516
Cellular Telephone (lease purchase) – 7519
Cellular Telephone (purchase) – 7517
Cellular Telephone (rental) – 7522
Cellular Telephone car charger – 7510
Cellular Telephone wall charger – 7510
Cement – 7328
Cement (other than road building) – 7328
Central Supply Store (GSC) – 7391
Cert. of Dep. -- Long-Term, Purchase of – 7717
Cert. of Dep. -- Short-Term, Purchase of – 7716
Certified Copies of Documents – 7210
Chains - capitalized – 7373
Chains - expensed – 7334
Chairs - capitalized – 7373
Chairs - expensed – 7334
Chalk – 7300
Chapel Services – 7299
Charter (aircraft) – 7444
Charters (aircraft, short-term and long-term, exempt) – 7443
Check Printing (bank service) – 7210
Chef Services – 7299
Chemical and Gases – 7310
Chemical Waste Disposal – 7272
Chicken Plucking Machine - expensed – 7334
Chicks – 7384
Child Care (Grant-in-Aid) – 7671
Child Support (non-Title IV-D) – 7640
Child Support (Title IV-D) – 7642
Children Services (grant in aid) – 7674
Chilled Water (thermal utility) – 7530
Chiropractic Services (workers' compensation self-insurance) – 7232
Chiropractic Services (workers' compensation) – 7231
Chlorine – 7310
Chuckholes (repair) - roads or highways – 7270
Cigarettes (resale) – 7393
Cigarettes (wards of the state) – 7322
Circuit (private telephone line) – 7504
Citation (filing fee) - not a penalty – 7222
Civil Investigation Expense – 7295
Claims eligible for processing under Transportation Code 201.106 – 7221
Clamps – 7328
Classified Ads – 7281
Classroom Space (rental) – 7470
Clay – 7300
Clean Air Machine - capitalized – 7373
Clean Air Machine - expensed – 7334
Cleaning (building exterior) – 7266
Cleaning Services – 7277
Cleaning Supplies – 7300
Client (worker services) – 7280
Clipboard - expensed – 7334
Clipping Service (hard copy) – 7303
Clocks - expensed – 7334
Clothing (employees uniforms) - expensed – 7334
Clothing (wards of state) – 7322
Co-Pay (pharmacy) – 7666
Coat Rack - expensed – 7334
Coffee -- Wards of the State – 7316
Coffee Filters – 7300
Coffee Pot - expensed – 7334
Collecting Data – 7299
Collection Agency – 7299
Colloquiums (lecturer, higher education) – 7252
Coloring Books – 7300
Columnar Sheets – 7300
Commissions (purchase of land) – 7345
Commode – 7328
Commodity Distribution Program – 7644
Communication Services (electronic) – 7276
Community Homes (payments for housing wards of the state) – 7278
Compressed Air – 7310
Compressor (equipment) - capitalized – 7373
Compressor (equipment) - expensed – 7334
Compressor (part for A/C system) – 7330
Computer (internal parts) – 7335
Computer (line charge - travel information) – 7276
Computer (line charge - weather service) – 7276
Computer (line charge - Westlaw) – 7276
Computer (maintenance or repair) – 7267
Computer (surge protectors) – 7377
Computer Cable – 7335
Computer Consulting – 7242
Computer Consumables – 7300
Computer Equipment (lease purchase) – 7385
Computer Equipment (maintenance or repair) – 7267
Computer Equipment (purchase) - capitalized – 7379
Computer Equipment (purchase) - expensed – 7377
Computer Equipment (rental) – 7411
Computer Furniture (workstations) - capitalized – 7373
Computer Furniture (workstations) - expensed – 7334
Computer Hardware (maintenance or repair) – 7267
Computer Hardware (purchase) - capitalized – 7379
Computer Hardware (purchase) - expensed – 7377
Computer Hardware (rental) – 7411
Computer Line (information service electronic) – 7276
Computer Monitor - capitalized – 7379
Computer Monitor - expensed – 7377
Computer Mouse – 7377
Computer Mouse Pad – 7300
Computer Print Out Paper – 7300
Computer Printer Cartridge (recharge) – 7267
Computer Programming – 7275
Computer Services - Statewide Technology Center – 7285
Computer Site License – 7380
Computer Software (capitalized) – 7395
Computer Software (maintenance) – 7262
Computer Software (purchase - expensed) – 7380
Computer Software (rental) – 7415
Computer Software License Fees -- Expensed – 7380
Computer Software Manuals – 7382
Computer Supplies – 7300
Computer Time (usage) – 7284
Concrete – 7328
Condenser - capitalized – 7373
Condenser - expensed – 7334
Condiments - Wards of the State – 7316
Conference Space (rental) – 7470
Conferences - Non-state employees – 7213
Constitutional Amendments (published) – 7273
Construction equipment (capitalized) – 7373
Construction equipment (expensed) – 7334
Construction of Buildings – 7341
Construction of Highways – 7347
Construction of Roads – 7356
Construction Paper – 7300
Construction/Improvements of Grounds – 7346
Consultant Services (approved by Governor's Office) – 7239
Consultant Services (computer) – 7242
Consultant Services (other) – 7240
Consumables – 7300
Continuous Forms (computer) – 7300
Contracted Services – 7299
Controllers (rental) – 7411
Controllers - capitalized – 7379
Controllers -- Computer – 7377
Cooking Equipment - capitalized – 7373
Cooking Utensils - expensed – 7334
Cooling System (maintenance or repair) - building – 7266
Copies – 7273
Copper Tubing – 7328
Copy Machine (copy overage) – 7406
Copy Machine (maintenance) – 7367
Copy Machine (parts) – 7330
Copy Machine (purchase) - capitalized – 7373
Copy Machine (purchase) - expensed – 7334
Copy Machine (rental) – 7406
Copyright Fees (Above $100,000) – 7359
Copyright Fees (Under $100,000) – 7360
Corks – 7300
Corp. Obligations -- Long-Term, Purchase of – 7722
Corp. Obligations -- Short-Term, Purchase of – 7721
Corp. Securities -- Long-Term, Purchase of – 7715
Corp. Securities -- Short-Term, Purchase of – 7725
Correction Fluid – 7300
Corrective Shoes (wards) – 7322
Costume Rental – 7406
Costumes (cleaning) – 7277
Cotton Picker - capitalized – 7373
Cotton Picker - expensed – 7334
Counseling Services (crime victims) – 7236
Counseling Services (wards of the state) – 7325
Counselors for Employees – 7253
Countertop – 7328
County Jails (payments for housing wards of the state) – 7278
County Road Bond Payments – 7805
Couplings – 7330
Coupon Books (printing service) – 7273
Court Cost (lien payments) – 7223
Court Costs (other) – 7223
Court Reporter Fee (contracted) – 7299
Court Reporter Fee (court) – 7223
CPA (consultant) – 7240
Credit Card Purchases (Clients and Wards) – 7324
Credit Reporting (hard copy information) – 7303
Credit Reporting (transmitted information) – 7276
Cremation – 7299
Crime Scene Cleaning Charges – 7236
Crime Victim Compensation – 7234
Criminal Investigation or Background check – 7295
Crop Dusting – 7299
CRT (rental) – 7411
CRTs - capitalized – 7379
Crushed Stones – 7328
Crutches (agency equipment) - expensed – 7334
Crutches (grants to clients) – 7666
Curbs (maintenance and repair) – 7270
Curbs - Infrastructure-capitalized – 7356
Curtain Rods (interior decoration, buildings) – 7266
Curtains - expensed – 7334
Cylinder Refill (chemical or gas) – 7310
Cylinders (rental) – 7406
Dams (maintenance and repair) – 7270
Dams - Infrastructure-capitalized – 7356
Data Entry (temporary employees) – 7284
Data Plans - cell phones and tablets – 7516
Data Projectors - controlled – 7378
Date Stamp - capitalized – 7373
Date Stamp - expensed – 7334
Day Care (clients) – 7671
Day Care (wards) – 7325
Death Certificate (certified copy) – 7210
Debugging Software – 7262
Decals – 7300
Dedicated Cable (computer) – 7335
Dedicated Circuit (data) – 7518
Dedicated Circuit (private line) – 7504
Deep Well Disposal – 7526
Defeasance of State Bonds – 7800
Defeasance of State Bonds -- Refunded – 7810
Defensive Driving Certificates – 7300
Defensive Driving Course - Contracted – 7243
Degreaser – 7304
Deicer – 7304
Deionization – 7524
Delivery Services – 7286
Demineralizing – 7524
Demolition Service – 7346
Deodorizer Service – 7277
Deposition, Copy of – 7223
Desk Lamp - expensed – 7334
Desk Light - capitalized – 7373
Desk Light - expensed – 7334
Desks - capitalized – 7373
Desks - expensed – 7334
Desktop CPUs - controlled – 7378
Detention of a Freight Hauling – 7286
Developer (copiers) – 7300
Development Rights - Permanent-Capitalized – 7349
Development Rights - Term-Capitalized – 7353
Development Rights - Term-Expensed – 7355
Diagnostic Equipment (animals) - capitalized – 7373
Diagnostic Equipment (animals) - expensed – 7334
Diagnostic Equipment - capitalized – 7373
Diagnostic Evaluation - Medical – 7248
Dialogue Information Service – 7276
Diapers (wards of the state) – 7322
Dictionary – 7382
Diesel Fuel (for heating) – 7502
Diesel Fuel (other) – 7304
Dietitian – 7253
Digging Water Wells – 7346
Digitizing Files – 7273
DIR Payments to Statewide Technology Ctr – 7292
Directories – 7303
Directory Assistance – 7504
Directory Service - Ads – 7281
Dirt – 7328
Discharged Convicts (payment to) – 7651
Discounted Long Distance Service – 7503
Discounts on Corp. Oblg. – 7734
Discounts on Miscellaneous Investments – 7732
Discounts on Mortgage Investments – 7731
Discounts on Other Public Obligations – 7733
Discounts on U.S. Government Obligations – 7735
Disease Testing – 7210
Dishes - capitalized – 7373
Dishes - expensed – 7334
Dishwasher - capitalized – 7373
Dishwasher - expensed – 7334
Disinfectant – 7300
Disk (purchase) – 7377
Disk Controllers – 7377
Disk Conversion – 7275
Disk Drive (maintenance r repair) – 7267
Disk Drive (purchase) – 7377
Disk Drive (rental) – 7411
Disk Drives - capitalized – 7379
Disposable Goods (all other) – 7300
Disposable Razors (wards of the state) – 7322
Dissectors - capitalized – 7373
Dissectors - expensed – 7334
Distilled Water – 7300
Distinguished Individuals (higher education) – 7252
Distributor (auto part) – 7330
Docking Stations - expensed – 7377
Docks (maintenance and repair) – 7270
Docks - Infrastructure-capitalized – 7356
Dogs – 7384
Dolly - expensed – 7334
Domain Name Rights – 7210
Door Stops – 7328
Doors – 7328
Drafting Services – 7299
Drainage (Land Improvements) – 7346
Drainage Facilities (maintenance and repair) – 7270
Drainage Facilities - Infrastructure-capitalized – 7356
Drano – 7300
Draperies (interior decoration, buildings) – 7266
Drapery Fabric – 7333
Drapes (cleaning) – 7277
Drapes (purchase) - capitalized – 7373
Drapes (purchase) - expensed – 7334
Drawing (artistic) – 7299
Drayage – 7286
Dredging Services – 7299
Drill Bits – 7330
Drills - capitalized – 7373
Drills - expensed – 7334
Driveways - capital lease – 7337
Driveways - capitalized – 7336
Driveways - Maintenance and Repair - expensed – 7338
Driving history verifications – 7295
Driving Services (wards) – 7325
Drones - Unmanned Aerial Vehicle (UAV) - Capitalized – 7370
Drones - Unmanned Aerial Vehicle (UAV) - Controlled – 7364
Drones - Unmanned Aerial Vehicle (UAV) - Maintenance and Repair – 7263
Drop Light - capitalized – 7373
Drop Light - expensed – 7334
Drug testing and pre-employment – 7248
Drugs (prescription) – 7312
Drugs (veterinary) – 7328
Drugs for Wards – 7312
Dry Cleaning Services – 7277
Dry Ice – 7310
Dump Truck – 7372
Duplication of Audio or Video Files, Tapes or Other Medium – 7273
Duplication Rights – 7210
Dust Mop - expensed – 7334
DVD (reference materials) – 7382
DVD (training materials) – 7382
DVDs (blank) – 7300
Dynamite – 7328
e-book – 7303
Ear Molds – 7322
Ear Plugs (employees) - expensed – 7334
Early Childhood Intervention Program – 7613
Earthworms – 7384
Easel - expensed – 7334
Easements - Permanent-Capitalized – 7349
Easements - Term-Capitalized – 7353
Easements - Term-Expensed – 7355
Ebooks – 7359
Ebooks (Under $100,000) – 7360
Edger - capitalized – 7373
Edger - expensed – 7334
Editing Services -- Non-professional – 7299
Education Service Centers – 7253
Educational/Training Services – 7243
EEOC Pre-Litigation Settlement – 7221
Elastic – 7300
Electric (main and distribution lines, tunnels) - maintenance and repair – 7270
Electric - (main and distribution lines, tunnels) Infrastructure-capitalized – 7356
Electrical Outlets – 7328
Electrical Repairs (buildings) – 7266
Electricity – 7501
Electronic Books – 7359
Electronic Books (Under $100,000) – 7360
Electronic Mail Software – 7380
Electronic Mailbox – 7276
Electronic Monitoring Service – 7299
Electronic Subscription Service – 7276
Electronic Tablet Accessories – 7517
Elevators (maintenance or repair) – 7266
Elevators - capitalized – 7373
Elevators - expensed – 7334
Embalming Service – 7299
Embossed Printing – 7273
Emoluments – 7031
Employee Assistance – 7253
Employee Bonds – 7205
Employee Moving Expense – 7071
Employee Retirement (other) – 7033
Employee Training Expenses – 7243
Employment Social Services – 7678
Emulation Board – 7335
Engine (auto) – 7330
Engineering Services – 7256
Engraved Printing – 7273
Engraving (embossed) – 7273
Engraving (other) – 7299
Engraving (printing) – 7273
Engraving Employee Awards – 7211
Envelopes – 7300
Envelopes (printing) – 7273
Environmental Compliance (Buildings) – 7342
Equal Employment Opportunity Commission (EEOC) Audits – 7253
Equipment (barber) - capitalized – 7373
Equipment (barber) - expensed – 7334
Equipment (beauty) - capitalized – 7373
Equipment (beauty) - expensed – 7334
Equipment (capitalized) – 7373
Equipment (controlled) – 7374
Equipment (copy machine) - expensed – 7334
Equipment (exercise) - capitalized – 7373
Equipment (exercise) - expensed – 7334
Equipment (expensed) – 7334
Equipment (expensed) - expensed – 7334
Equipment (maintenance) – 7367
Equipment (parts) – 7330
Equipment (rental) – 7406
Equipment (typewriter) - expensed – 7334
Equipment Rental (without operator) – 7406
Escheated Funds Payments – 7910
Evidence – 7295
Examination Fee (professional) – 7210
Exams (grading) – 7299
Exams (materials and supplies) – 7300
Excavation (Land Improvements) – 7346
Exhaust Fans - capitalized – 7373
Exhaust Fans - expensed – 7334
Exhibit Space (rental) – 7470
Expert Witness Fee – 7254
Extended Warranty (computer equipment) - capitalized – 7379
Extended Warranty (computer equipment) - expensed – 7267
Extended Warranty (industrial equipment) - capitalized – 7373
Extended Warranty (industrial equipment) - expensed – 7334
Extended Warranty (office equipment) - capitalized – 7373
Extended Warranty (office equipment) - expensed – 7334
Extension Cords - expensed – 7334
Exterior Decoration (buildings) – 7266
Extermination Services – 7299
Eyeglasse Prescription (replacements for employees) – 7248
Eyeglasses – 7666
Eyeglasses (safety) - expensed – 7334
Eyeglasses (wards of the state) – 7322
Fabrication of Equipment – 7388
Fabrics, Clothing and Linens – 7333
Facilities (construction) – 7341
Facilities and Other Improvements (cost < $100,000) – 7340
Family Planning Services – 7677
Fans (all) - capitalized – 7373
Fans (all) - expensed – 7334
Farm, Ranch Nursery Equip. (maintenance) – 7367
Farm, Ranch Nursery Supplies – 7328
FAX Cards (computer) – 7335
FAX Charges (other) – 7516
FAX Charges (telephone, long distance) – 7503
FAX Charges (telephone, monthly) – 7504
FAX Machine (maintenance) – 7367
FAX Machine (purchase) - expensed – 7334
FAX Machine (rental) – 7406
Fax Machine Equipment Repair – 7367
Fax Machine Line Charges – 7518
FAX Paper – 7300
FAXing Service – 7276
Federal Emergency Planning Funds Program - Agency 405 – 7213
Feed – 7328
Fees (court reporter -- contracted) – 7299
Fees (membership) – 7201
Fees and Other Charges – 7210
Fence (construction) – 7346
Fence (maintenance or repair) – 7338
Fence (materials) – 7328
Fences (decorative, exterior decoration, buildings) – 7266
Fencing and Gates - capitalized – 7336
Fencing and Gates - Maintenance and Repair - expensed – 7338
Ferry - capitalized – 7373
Ferry - expensed – 7334
Fertilizer – 7328
Fiber Optic (between buildings) - Infrastructure-capitalized – 7356
Fiber Optic System (expensed) – 7521
Fiber Optic System Between Buildings (maintenance and repair) – 7514
Fiber Optic Systems (capitalized) – 7520
Field Trips (wards of the state) – 7325
File Boxes – 7300
File Cabinet - capitalized – 7373
File Cabinet - expensed – 7334
File Folders – 7300
File Pockets – 7300
Filing Fees (documents) – 7222
Filing Fees (suits) – 7223
Film (camera) – 7300
Film (computer output) – 7300
Film (mailers) – 7300
Film (microfilm) – 7300
Film (reference) – 7382
Film (x ray) – 7300
Film Badge Charge – 7210
Films (rental) – 7421
Filter (air conditioner) – 7300
Filter (car) – 7330
Filters (clean air machine) – 7300
Filters (coffee) – 7300
Financial Advisory Fees -- Investments – 7255
Financial and Accounting Service – 7245
Financial Services (discharged convicts) – 7651
Financial Services (other) – 7643
Financial Services (rehabilitation) – 7652
Financing Fees (debt issuance) – 7809
Finder Services – 7299
Fingerprinting Service – 7299
Fire (utility charge) – 7524
Fire Alarm Systems (maintenance or repair) – 7266
Fire Alarm Systems (purchase) - capitalized – 7373
Fire Alarm Systems (purchase) - expensed – 7334
Fire Extinguisher (recharge) – 7367
Fire Extinguisher - expensed – 7334
Fire Hose - capitalized – 7373
Fire Hose - expensed – 7334
Fire Hydrants – 7346
Fire Hydrants (maintenance and repair) – 7270
Fire Hydrants - Infrastructure-capitalized – 7356
Firearms - capitalized – 7373
Firearms - expensed – 7334
First Aid Kit – 7312
Fish – 7384
Fish Food – 7328
Flag - capitalized – 7373
Flag - expensed – 7334
Flares – 7328
Flash Bars – 7330
Flash Bulbs – 7300
Flash Drive – 7377
Flashlight - expensed – 7334
Flask - expensed – 7334
Flatware - expensed – 7334
Floating Dock - capitalized – 7373
Floating Dock - expensed – 7334
Floor Mat (auto) - expensed – 7334
Floor Mats (Rental) – 7406
Florescent Light Bulb – 7300
Florescent Lights – 7300
Flower Arrangements (funeral wards) – 7325
Flower Pots - expensed – 7334
Flowers (artificial) - expensed – 7334
Flowers (seeds) – 7331
Foil – 7300
Folders – 7300
Font (typewriter) – 7330
Font Cartridges (computer) – 7335
Food (animals) – 7328
Food (educational supplies) – 7315
Food (for resale) – 7393
Food (grant assistance) – 7680
Food (Marketing) – 7309
Food (promotional) – 7309
Food (research supplies) – 7315
Food (wards) – 7316
Food for Persons Called to Active Military Duty – 7316
Food Purchased During Travel Status (Parolees) – 7316
Food Service License Fee – 7210
Food Service Workers (temporary) – 7274
Food Stamps – 7644
Forceps - capitalized – 7373
Forceps - expensed – 7334
Foreign Office Activities – 7238
Forklift - capitalized – 7373
Forklift - expensed – 7334
Forks (plastic) – 7300
Forks (silverware) - expensed – 7334
Formaldehyde – 7310
Forms (continuous -- computer) – 7300
Forms (stock) – 7300
Fossils - capitalized – 7373
Fossils - expensed – 7334
Foster Care – 7672
Foster Grandparents – 7672
Fountains - capitalized – 7336
Fountains - Maintenance and Repair - expensed – 7338
Frames (for employee awards) – 7211
Frames (picture) - expensed – 7334
Framing of Employee Awards – 7211
Framing of Pictures (retained by agency) – 7299
Freezer - capitalized – 7373
Freezer - expensed – 7334
Freight/Delivery (in and out) – 7286
Freight/delivery related to acquisition of capitalized computer equipment – 7379
Freon – 7310
Fruit Trees – 7331
Fuel (marine) – 7304
Fuel Additives – 7304
Fuel Tank Cleanup – 7272
Fuels and Lubricants (aircraft) – 7307
Fuels and Lubricants (other) – 7304
Funeral Expenses (crime victims) – 7236
Funeral Services (wards of the state) – 7299
Furnishings (air conditioner) - expensed – 7334
Furnishings (appliances) - expensed – 7334
Furnishings (calculators) - expensed – 7334
Furnishings (chairs) - expensed – 7334
Furnishings (clock) - expensed – 7334
Furnishings (desk) - expensed – 7334
Furnishings (file cabinet) - expensed – 7334
Furnishings (maintenance) – 7367
Furnishings (partitions) - expensed – 7334
Furnishings (parts) – 7330
Furnishings and Equipment (capitalized) – 7373
Fuse – 7330
Garbage Bags – 7300
Garbage Can - expensed – 7334
Garbage Disposal - capitalized – 7373
Garbage Disposal - expensed – 7334
Garden Hose – 7328
Garden Hose Nozzle – 7328
Gas (main and distribution lines, tunnels, maintenance and repair) – 7270
Gas - (main and distribution lines, tunnels) Infrastructure-capitalized – 7356
Gas Lines (laying) – 7346
Gases – 7310
Gasoline – 7304
Gasoline for rental vehicle or agency vehicle (in-state travel) – 7105
Gasoline for rental vehicle or agency vehicle (out-of-state travel) – 7115
Gasoline Storage Tank (maintenance) – 7367
Gauge - capitalized – 7373
Gauge - expensed – 7334
Gauze – 7312
Generators - capitalized – 7373
Generators - expensed – 7334
Girth (animals) – 7328
Glare Screens (computer) – 7377
Glare Screens (other) - expensed – 7334
Glass (supply) – 7328
Glassware - expensed – 7334
Gloves (other disposable) – 7300
Gloves (surgical) – 7312
Gloves (wards of the state) – 7322
Gloves - expensed – 7334
Glue – 7300
Glue Gun - expensed – 7334
Goggles - expensed – 7334
Golf Cart (does not meet requirements to operate on public roads) – 7334
Golf Cart (meets requirements to operate on public roads) – 7372
Golf Carts (does not meet requirements to operate on public roads) – 7373
Golf Course Usage Fee – 7210
Golf Courses - capital lease – 7337
Golf Courses - capitalized – 7336
Golf Courses - Maintenance and Repair - expensed – 7338
Gowns (disposable) – 7300
Gowns (surgical) – 7312
GPS Tracking System - capitalized – 7379
GPS Tracking System - expensed – 7377
Grader (road) - capitalized – 7373
Grader (road) - expensed – 7334
Grading (exams) – 7299
Grading (Land Improvements) – 7346
Grain – 7328
Grants (cities) – 7611
Grants (college/vocational students) – 7679
Grants (community service program) – 7623
Grants (council of governments) – 7621
Grants (counties) – 7612
Grants (elementary schools) – 7601
Grants (individuals) – 7624
Grants (judicial districts) – 7622
Grants (junior colleges) – 7603
Grants (non-governmental entities) – 7624
Grants (other political subdivision) – 7613
Grants (private companies or non-governmental entities) – 7643
Grants (public incentive programs) – 7697
Grants (school apportionment) – 7602
Grants (secondary schools) – 7601
Grants (senior colleges) – 7604
Grants (state pass-through non operating) – 7614
Grants (state pass-through operating) – 7615
Grants (survivors) – 7681
Grants (universities) – 7604
Grants-in-Aid (aged, blind, disabled) – 7673
Grants-in-Aid (day care) – 7671
Grants-in-Aid (food) – 7680
Grants-in-Aid (foster care) – 7672
Grants-in-Aid (services for children) – 7674
Grass – 7331
Gravel – 7328
Grease – 7304
Grease Traps (clean) – 7526
Grounds (construction) – 7346
Grounds (improvement) – 7346
Grounds (maintenance) – 7271
Guard and Watchman Huts (purchase) – 7342
Guardrails – 7328
Guest Instructor (higher education) – 7252
Guest Lecturer (higher education) – 7252
Gun Cleaning Kit - expensed – 7334
Gun Powder – 7300
Gun Range Fee – 7210
Guns - capitalized – 7373
Guns - controlled – 7374
Gutters (maintenance and repairs) – 7270
Gutters - Infrastructure-capitalized – 7356
Gym (construction) – 7341
Hair Brush -- Wards – 7322
Haircuts (wards of the state) – 7325
Halfway House (parolees) – 7278
Halfway House (wards of the state) – 7278
Halters (animals) – 7328
Hammer - expensed – 7334
Hand Cart - expensed – 7334
Hand Numbering Machine - expensed – 7334
Hand Sanitizer – 7300
Hand Tools - capitalized – 7373
Hand Tools - expensed – 7334
Hand Trucks - expensed – 7334
Handguns – 7374
Hanging File Folders – 7300
Hard Disk Drive (maintenance or repair) – 7267
Hard Disk Drive (purchase) - capitalized – 7379
Hard Disk Drive (purchase) - expensed – 7377
Hard Disk Drive (rental) – 7411
Hard Hats - expensed – 7334
Hardware and Materials – 7328
Harvesting – 7299
Hats (wards of the state) – 7322
Hauling Services – 7299
Hay – 7328
Hay (baling) – 7299
Hay Hauling – 7299
Hazardous Waste Disposal – 7272
Head-Hunter Services – 7253
Headphones – 7334
Hearing Aids – 7666
Hearing Aids (wards of the state) – 7322
Hearing Officers (pre-approved by SOA) – 7247
Heater - capitalized – 7373
Heater - expensed – 7334
Heating System (maintenance or repair) – 7266
Heavy Equipment (bulldozer) - capitalized – 7373
Heavy Equipment (bulldozer) - expensed – 7334
Heavy Equipment (forklift) - capitalized – 7373
Heavy Equipment (forklift) - expensed – 7334
Heavy Equipment (grader) - capitalized – 7373
Heavy Equipment (grader) - expensed – 7334
Heavy Equipment (large industrial tools) - capitalized – 7373
Heavy Equipment (large industrial tools) - expensed – 7334
Heavy Equipment (maintenance) – 7367
Heavy Equipment (parts) – 7330
Heavy Equipment (tractor) - capitalized – 7373
Heavy Equipment (tractor) - expensed – 7334
Heavy Equipment Qualified as a Motor Vehicle (e.g. dump truck, concrete truck) – 7372
Hedge Clippers - capitalized – 7373
Hedge Clippers - expensed – 7334
Helicopter (purchase) – 7375
Helicopter (rental) – 7445
Helium – 7310
Helmets (for sports -- ward of the state) – 7322
Helmets (prescribed for wards of the state) – 7322
Herbicides – 7328
Hex Key Set – 7328
Highway (right of way purchase) – 7348
Highway (supplies) – 7328
Highways (construction) – 7347
Highways (maintenance and repair) – 7270
Highways - Infrastructure-capitalized – 7356
Historical Artifacts – 7369
Historical Markers - capitalized – 7389
Historical Markers - expensed – 7382
Hoe - capitalized – 7373
Hoe - expensed – 7334
Hole Punch - capitalized – 7373
Hole Punch - expensed – 7334
Holsters - expensed – 7334
Honesty Bonds – 7205
Hook-Up Charges (electricity) – 7524
Hook-Up Charges (gas) – 7524
Hook-Up Charges (telephone move) – 7514
Hook-up to USAS – 7276
Horse and Mule Feed – 7328
Horse Shoeing – 7299
Horse Shoes – 7328
Horticultural Services – 7299
Hose (part) – 7330
Hospital (workers' compensation self-insurance) – 7232
Hospital (workers' compensation) – 7231
Hospital Bed - capitalized – 7373
Hospital Bed - expensed – 7334
Hot Water (thermal energy) – 7530
Hot Water Heater - capitalized – 7373
Hot Water Heater - expensed – 7334
Hotel occupancy taxes (out-of-state travel) – 7115
Hotspot Internet (cellular, data plan, services provider fees) – 7516
House Plants – 7331
Housing Loans (Veterans Land Board) – 7392
Hubs - expensed – 7377
Hydrogen – 7310
Ice – 7300
Ice Chest - expensed – 7334
Ice Machine (capitalized) – 7373
Ice Machine (expensed) – 7334
Ice Machines (rental) – 7406
Image Processing Equip. -- Scanners - capitalized – 7379
Image Processing Equip. -- Scanners - expensed – 7377
Image Processing Equipment (rental) – 7411
Imaging Cartridge (FAX machine) – 7510
Imaging Services – 7273
Imprest Cash Advances – 7900
In Home Family Support -- Clients – 7674
In Home Family Support -- Wards – 7325
Incandescent Lamp – 7300
Incentive Programs (grants) – 7697
Incineration (hazardous waste) – 7272
Incubator - capitalized – 7373
Incubator - expensed – 7334
Indemnity Payments (fee) – 7210
Independent Living (grants -- food) – 7680
Independent Living (personal items) – 7322
Independent Living (services for wards) – 7325
Index Cards – 7300
Industrial Equipment (capitalized) – 7373
Industrial Equipment (controlled) – 7374
Industrial Equipment (expensed) – 7334
Industrial Equipment (rental) – 7406
Industrial Power Tools - capitalized – 7373
Industrial Power Tools - expensed – 7334
Information Services (printed matter) – 7303
Information Services (transmitted, electronic) – 7276
Infrastructure (construction) – 7341
Infrastructure and Infrastructure Improvements (cost < $500,000) – 7340
Ink – 7300
Inmate Housing – 7278
Insecticides – 7328
Insects – 7384
Inspection Fee (auto) – 7210
Inspection Fee (others) – 7210
Installation Charges (fax) – 7367
Installation Charges (telephone) – 7367
Installation Charges (utility lines) – 7340
Instruments (musical) - capitalized – 7373
Instruments (musical) - expensed – 7334
Insurance Deductibles – 7204
Insurance Premiums (approved by Dept. of Insurance and Attorney General) – 7216
Insurance Premiums (employee health) – 7041
Insurance Premiums (malpractice) – 7204
Insurance Premiums (vehicles) – 7216
Insurance Premiums and Deductibles -- No Approval Required – 7244
Inter-Library Loan – 7701
Intercom - capitalized – 7373
Intercom - expensed – 7334
Interest (IRS) – 7210
Interest (long-term proprietary -- non-op.) – 7815
Interest (long-term proprietary -- operating) – 7814
Interest (prompt pay) – 7806
Interest (protest payments) – 7812
Interest (SSA) – 7210
Interior Decoration (buildings) – 7266
Interior Designing – 7299
International Standard Serial Number (ISSN) Fee – 7210
Internet Aircard (cellular, data plan, service provider fees) – 7516
Internet Connections (service provider fees) – 7276
Internet Domain Name – 7210
Internet usage fees (in-state travel) – 7105
Internet usage fees (out-of-state travel) – 7115
Internship – 7299
Interpreter (court costs) – 7223
Interpreter (other) – 7299
Investigation Expenses – 7295
Investment Counseling Service – 7255
iPad / Electronic Tablet – 7377
iPad / Electronic Tablet Accessories – 7377
iPad / Electronic Tablet repair – 7267
Irrigation Pumps - capitalized – 7373
Irrigation Pumps - expensed – 7334
IRS Interest – 7210
IRS Late Charge – 7210
IT Services – 7275
Jack Hammer - capitalized – 7373
Jack Hammer - expensed – 7334
Janitor (temporary employee) – 7274
Janitorial Services – 7277
Jars with Lids - expensed – 7334
Journals – 7303
Judges (race tracks) – 7259
Judgments, Attorney Fees – 7225
Judgments, Claimant and Attorney – 7229
Judgments, Claimant/Other Legal Expenses – 7226
Jumper Cables - expensed – 7334
Kennel Services – 7299
Kerosene – 7304
Key Badge (Electronic) - capitalized – 7373
Key Badge (Electronic) - expensed – 7334
Key Blanks – 7328
Key Systems (purchase) – 7521
Keyboard (computer purchase) - capitalized – 7379
Keyboard (computer purchase) - expensed – 7377
Keyboard (computer rental) – 7411
Keyboard Drawer – 7377
Keypunch Service (employment agency) – 7274
Keys – 7328
Keys (duplication) – 7299
Keys (locksmith rekeying) – 7299
Keytones – 7310
Kits (computer) – 7300
Kits (first aid) – 7312
Kits (other) – 7300
Kits (repair parts, equipment) – 7330
Kits (software) – 7380
Knives (plastic) – 7300
Knives (silverware) - expensed – 7334
Lab Chemicals – 7310
Labels – 7300
Labor (aircraft) – 7263
Labor (automobile) – 7368
Labor (Boat) – 7368
Labor (buildings) – 7266
Labor (computer equipment repair or maintenance) – 7267
Labor (furnishings) – 7367
Labor (grounds and land) – 7271
Labor (heavy equipment) – 7367
Labor (laboratory equipment) – 7367
Labor (law enforcement equipment) – 7367
Labor (marine equipment) – 7367
Labor (medical equipment) – 7367
Laboratories (rental) – 7468
Laboratory Equipment (capitalized) – 7373
Laboratory Equipment (controlled) – 7374
Laboratory Equipment (expensed) – 7334
Laboratory Equipment (parts) – 7330
Laboratory Glassware - capitalized – 7373
Laboratory Glassware - expensed – 7334
Laboratory Supplies – 7300
Lacquer – 7328
Ladder - capitalized – 7373
Ladder - expensed – 7334
Lamination – 7273
Lamps (furniture) - capitalized – 7373
Lamps (furniture) - expensed – 7334
Lamps (light bulbs) – 7300
Lamps (replacement parts) – 7330
Land (hazardous waste removal) – 7272
Land (improvements) – 7346
Land (maintenance) – 7271
Land (purchase) – 7345
Land (purchased for resale) – 7392
Land (rental) – 7461
Landfill (construction) – 7346
Landfill Construction for Hazardous Waste – 7272
Lands (construction/improvement) – 7346
Landscape Architect – 7256
Landscape Timbers – 7328
Landscaping (including plants) - capitalized – 7336
Landscaping (including plants) - Maintenance and Repair - expensed – 7338
Laptop - controlled – 7378
Laser - capitalized – 7373
Laser - expensed – 7334
Laser Printer - capitalized – 7379
Laser Printer - expensed – 7377
Laserdisc Player (expensed, if Controlled at agency discretion) – 7374
Laserdisc Player - controlled – 7374
Laserdisc Player - expensed – 7334
Laundry Bag - expensed – 7334
Laundry Basket - expensed – 7334
Laundry Services – 7277
Lavatory – 7328
Law Books - expensed – 7382
Law Books/Pocket Parts - capitalized – 7389
Law Enforcement Equipment (capitalized) – 7373
Law Enforcement Equipment (controlled) – 7374
Law Enforcement Equipment (expensed) – 7334
Law Enforcement Equipment (parts) – 7330
Lawnmowers - capitalized – 7373
Lawnmowers - expensed – 7334
Lease Purchase (computer equipment) – 7385
Lease Purchase (furniture and equip.) – 7376
Lease Purchase (telephone equipment) – 7519
Leases (Cancellation or Buyout of Existing Leases) – 7342
Lecturers - Higher Education – 7252
Ledger – 7300
Legal Services (administrative hearings) – 7257
Legal Services (other) – 7258
Legal services obtained by agencies with delegated approval from the Texas Attorney General – 7258
Legal services requiring approval from the Texas Attorney General – 7258
Letter Trays - expensed – 7334
Lettering Guide – 7300
Lettering Service – 7299
Library Books – 7389
Library Catalogue Card (pre printed) – 7303
Library Fee – 7210
License Fee (professional) – 7210
License Fee (software) -- expensed annually – 7380
License Fees (authorized, required for state employees) – 7210
Licensed Vocational Nurses (LVN's) – 7248
Licensing Exam Fees (CPA, plumbing, etc.) – 7210
Lien Filing Fee – 7222
Lien Payments (seized merchandise) – 7210
Life Preserver - capitalized – 7373
Life Preserver - expensed – 7334
Light Bulbs – 7300
Light Fixtures – 7328
Light Systems (traffic, outdoor, street, etc.) - Infrastructure-capitalized – 7356
Light Systems (traffic, outdoor, street, etc., maintenance and repair) – 7270
Lime – 7328
Linen Service – 7277
Linens – 7333
Liquefied Petroleum Gas - Utilities – 7502
Liquid Nitrogen – 7310
Litter retrieval services (roads, highways and similar public areas) – 7270
Live Broadcasts of Meetings – 7276
Livestock – 7384
Livestock Registration Fees – 7210
Livestock Weighing Fees – 7210
Loans (college students) – 7702
Loans (Hinson -- Hazelwood) – 7702
Loans (medical students -- rural) – 7704
Loans (non-governmental entities) – 7705
Loans (other state agencies) – 7707
Loans (political subdivisions) – 7701
Loans (repayment to other agency) – 7708
Local hotel occupancy taxes (in-state travel) – 7105
Locks (doors) – 7328
Locks (padlocks) - expensed – 7334
Locksmith Service (rekeying) – 7299
Lodging (wards of the state) – 7325
Lotion (wards of the state) – 7322
Lottery Retailer Commission – 7260
Low Boy - capitalized – 7373
Low Boy - expensed – 7334
Lumber – 7328
Lump sum prize payments (lottery) – 7208
Magazine Subs. (not retained) – 7303
Magazine Subs. (retained) – 7382
Magnetic Tapes (blank, computer) – 7377
Magnetic Tapes (blank, other) - expensed – 7334
Mailers – 7300
Mainframe Computer (purchase) - capitalized – 7379
Mainframe Computer (purchase) - expensed – 7377
Mainframe Computer (rental) – 7411
Maintenance (air conditioner -- window unit) – 7367
Maintenance (aircraft) – 7263
Maintenance (animal equipment) – 7367
Maintenance (animals) – 7299
Maintenance (boat) – 7368
Maintenance (computer software) – 7262
Maintenance (computer) – 7267
Maintenance (copy machine) – 7367
Maintenance (equipment) – 7367
Maintenance (fax) – 7367
Maintenance (fire extinguishers) – 7367
Maintenance (furnishings) – 7367
Maintenance (heavy equipment) – 7367
Maintenance (indoor swimming pools) – 7338
Maintenance (law enforcement equip.) – 7367
Maintenance (marine equipment) – 7367
Maintenance (medical laboratory equipment) – 7367
Maintenance (minor equipment) – 7367
Maintenance (motor vehicles) – 7368
Maintenance (office equipment) – 7367
Maintenance (outdoor swimming pools) – 7338
Maintenance (scientific equipment) – 7367
Maintenance (software rented) – 7262
Maintenance (software) – 7262
Maintenance (telephone) – 7367
Mammals – 7384
Mandatory baggage fees (in-state travel) – 7105
Mandatory baggage fees (out-of-state travel) – 7115
Mandatory meal and lodging expenses (when packaged with a registration fee) – 7203
Mandatory resort fees (in-state travel) – 7105
Mandatory resort fees (out-of-state travel) – 7115
Manhole Covers – 7328
Manuscript Covers – 7300
Mapping – 7253
Maps – 7382
Marine (fuels and lubricants) – 7304
Marine (parts) – 7330
Marine (supplies) – 7300
Marine Equipment (capitalized) – 7373
Marine Equipment (controlled) – 7374
Marine Equipment (expensed) – 7334
Marine Equipment (rental) – 7449
Markers – 7300
Marketing Items – 7309
Mat (exercise) - capitalized – 7373
Mat (exercise) - expensed – 7334
Material – 7333
Matting – 7300
Mattress - expensed – 7334
Measuring Tape - expensed – 7334
Mediation Fees – 7253
Medical (workers' compensation self-insurance) – 7232
Medical Benefits (supplemental) – 7664
Medical Equipment (capitalized) – 7373
Medical Equipment (expensed) – 7334
Medical Equipment (parts) – 7330
Medical Equipment (rental) – 7406
Medical examinations required by retirement systems – 7248
Medical Expenses (crime victims) – 7236
Medical Records (copy fee) – 7210
Medical Services (employee) – 7248
Medical Services (nursing home) – 7661
Medical Services (wards of the state) – 7248
Medical Services (Welfare) – 7666
Medical Services (workers' compensation) – 7231
Medical Services and Specialties (other) – 7666
Medical Supplies – 7312
Medical treatment for individuals called to active military duty – 7248
Membership Dues – 7201
Memory Expansion Board – 7335
Memory Module – 7335
Memory Stick – 7300
Memory Typewriter - expensed – 7334
Memory Upgrade – 7335
Memory/RAM Chips – 7335
Merchandise for Resale – 7393
Metal Detector - capitalized – 7373
Metal Detector - expensed – 7334
Meter Boxes - capitalized – 7373
Meter Boxes - expensed – 7334
Meters (water) - capitalized – 7373
Meters (water) - expensed – 7334
Methane – 7310
Mice (rodents) – 7384
Micro-computers and Mini-computers - capitalized – 7379
Microfiche (production) – 7273
Microfiche (reproduction) – 7273
Microfiche Jackets – 7300
Microfilm (reference) - capitalized – 7389
Microfilm (reference) - expensed – 7382
Microfilm (reproduction) – 7273
Microphone - expensed – 7334
Microscope - capitalized – 7373
Microscope - expensed – 7334
Microwave Communications Equipment (rental) – 7522
Microwave Oven - expensed – 7334
Mileage Guides – 7303
Mineral Rights - Permanent-Capitalized – 7349
Mineral Rights - Term-Capitalized – 7353
Mineral Rights - Term-Expensed – 7355
Mini-Blinds (includes installation) - capitalized – 7373
Mini-Blinds (includes installation) - expensed – 7334
Minicomputers - expensed – 7377
Minister – 7299
Minor Equipment (inventoried) - capitalized – 7373
Minor Equipment (inventoried) - expensed – 7334
Minor Equipment (rental) – 7406
Misc. Claims (lost/voided warrants) – 7230
Miscellaneous Claims Acts Payments – 7227
Miscellaneous Investments - Long-Term – 7714
Miscellaneous Investments - Short-Term – 7713
Mobile Home (purchase) – 7342
Mobile Phone Air Time – 7516
Mobile Phones (purchase) – 7517
Mobile Phones (rental) – 7522
Modeling Services – 7299
Modem (maintenance or repair) – 7267
Modem (purchase) – 7377
Modem (rental) – 7522
Modem Line Charge – 7518
Modems (rental) – 7411
Modular Furniture - capitalized – 7373
Modular Furniture - expensed – 7334
Monkeys – 7384
Monogramming – 7299
Mop - expensed – 7334
Mop Bucket - expensed – 7334
Mop Handles – 7330
Mop Heads – 7330
Mortgage Investments -- Long-Term – 7711
Mortgage Investments -- Short-Term – 7726
Mortuary Service – 7299
Mother's Milk – 7680
Motherboards – 7335
Motor Vehicle (lease/passenger car) – 7351
Motor Vehicle (lease/purchase -- other) – 7352
Motor Vehicle (parts) – 7330
Motor Vehicle (purchase/other than passenger) – 7372
Motor Vehicle (rental) – 7442
Motor Vehicles (passenger) – 7371
Motorcycle – 7372
Mouse (computer) – 7377
Movie Projector (purchase) - capitalized – 7373
Movie Projector (purchase) - expensed – 7334
Movie Projector (rental) – 7406
Movies (rental) – 7421
Moving and Hauling Services – 7299
Moving Office Contents – 7299
Moving Set-Up Charges (equipment) – 7299
Mowing (grounds and lands) – 7271
Mowing (roads and highways) – 7270
Municipal Taxes on Monthly Telecommunications – 7504
Music (symphony, orchestra) (rental) – 7421
Music Score – 7382
Musical Instruments - capitalized – 7373
Musical Instruments - expensed – 7334
Musical Tuner - expensed – 7334
Musicals (rental) – 7421
Musicians – 7299
Muzak Service – 7299
Muzzles – 7328
Nails – 7328
Name Plate (desk) - expensed – 7334
Name Plates (doors) - expensed – 7334
Name Tags – 7300
Natural Gas – 7502
Navigation Instruments - capitalized – 7373
Navigation Instruments - expensed – 7334
Needles (hypodermic) – 7312
Needles (sewing) – 7300
Needles (syringe) – 7312
Neglected Children (services) – 7674
Network Switch - capitalized – 7379
Network Switch - controlled – 7378
Network Switch - expensed – 7377
Newspaper Subscriptions (not retained) – 7303
Newspaper Subscriptions (retained) – 7382
Nitrogen – 7310
Non-Governmental Agent Purchases – 7908
Notary Application Fee – 7210
Notary Journal – 7300
Notary License Fee – 7210
Notary Record Book – 7300
Notary Seal Stamp - expensed – 7334
Notary Service – 7299
Nuclear Waste Disposal – 7272
Nurses (all) – 7248
Nursing (workers' compensation self-insurance) – 7232
Nursing (workers' compensation) – 7231
Nursing Homes (medical services) – 7661
Nutritionists – 7253
Occupational therapist – 7248
Office Building (construction) – 7341
Office Building (rental) – 7462
Office Equipment (rental) – 7406
Office Equipment - capitalized – 7373
Office Laboratory Supplies – 7300
Office Move – 7299
Office Supplies – 7300
Oil – 7304
Ointment – 7312
Online Training (state employees) – 7243
Optical Disk Drive (rental) – 7411
Optical Disk Drives - capitalized – 7379
Optical Disk Drives - expensed – 7377
Optical Scanner (rental) – 7411
Optical Scanners - capitalized – 7379
Optical Scanners - expensed – 7377
Optional Retirement State Match – 7086
Orchestra Instruments - capitalized – 7373
Orchestra Instruments - expensed – 7334
Other Financial Services – 7643
Other Public Obligations - Long-Term (Purchase) – 7720
Other Public Obligations - Short-Term (Purchase) – 7719
Otolaryngology Services – 7248
Outboard Motors - capitalized – 7373
Outboard Motors - expensed – 7334
Outings (food) – 7316
Oxygen – 7310
Oxygen Equipment (purchase) - capitalized – 7373
Oxygen Equipment (purchase) - expensed – 7334
Oxygen Equipment (rental) – 7406
Padlocks - expensed – 7334
Pagers (air service time) – 7516
Pagers (purchased) – 7517
Pagers (rental) – 7522
Paint – 7328
Paint Brush - expensed – 7334
Paint Roller - expensed – 7334
Paint Scrapper - expensed – 7334
Paint Thinner – 7328
Paint Trays - expensed – 7334
Painting (boat) – 7368
Painting (vehicles) – 7368
Painting Buildings – 7266
Paintings (decorations) - capitalized – 7373
Paintings (decorations) - expensed – 7334
Pamphlets – 7218
Panelists – 7299
Pans - expensed – 7334
Paper (Computer) – 7300
Paper (FAX) – 7300
Paper (other) – 7300
Paper Clips – 7300
Paper Cups – 7300
Paper Plates – 7300
Paper Towels – 7300
Paralegal Services – 7299
Parcel Service – 7286
Parents of Wards of the State – 7213
Park Usage Fee – 7210
Parking (in-state travel) – 7105
Parking (out-of-state travel) – 7115
Parking Barriers - capital lease – 7337
Parking Barriers - capitalized – 7336
Parking Barriers - Maintenance and Repair - expensed – 7338
Parking Curbs – 7328
Parking Garage (construction) – 7341
Parking Lot (rental) – 7470
Parking Lots (construction) – 7346
Parking Lots - capital lease – 7337
Parking Lots - capitalized – 7336
Parking Lots - Maintenance and Repair - expensed – 7338
Parking Permit – 7470
Parking Space (rental) – 7470
Parks (maintenance) – 7338
Parole Supervision (wards of the state) – 7299
Participants in Experiments – 7299
Partitions - expensed – 7334
Parts (equipment and furnishings) – 7330
Parts (replacement or repair) - Telecommunication Equipment – 7510
Patches (for uniforms) – 7334
Patent – 7210
Pathology – 7248
Paths and Trails - capital lease – 7337
Paths and Trails - capitalized – 7336
Paths and Trails - Maintenance and Repair - expensed – 7338
Pavilions - capital lease – 7337
Pavilions - capitalized – 7336
Pavilions - Maintenance and Repair - expensed – 7338
Paving – 7270
Payments to the Texas Attorney General for legal services – 7258
PBX System – 7512
PBX's Systems (purchase) – 7521
Peace Officer Bond – 7205
Peat Moss – 7328
Penalty/Interest on Delayed Payments – 7806
Pencil Sharpener - expensed – 7334
Pencils – 7300
Pens – 7300
Performances (lecturer, higher education) – 7252
Periodicals – 7303
Perlite – 7328
Personal Care Items (wards of state) – 7322
Personal Computer (consumables) – 7300
Personal Computer (purchase) - capitalized – 7379
Personal Computer (purchase) - expensed – 7377
Personal Computer (rental) – 7411
Pest Extermination (buildings) – 7266
Pesticides – 7328
Petri Dish (laboratory glassware) - capitalized – 7373
Petri Dish (laboratory glassware) - expensed – 7334
Petroleum Storage Tank Cleanup Reimbursements – 7282
Petty Cash Advances – 7904
Pharmacist – 7248
Pharmacy Co-Pay – 7666
Phone number change – 7516
Photo Trays - expensed – 7334
Photographers – 7299
Photographic Chemicals – 7310
Photographic Developing – 7273
Photographic Printing – 7273
Photographs (purchased) - capitalized – 7373
Photographs (purchased) - expensed – 7334
Photography (enlargements) – 7273
Photography Paper – 7300
Photography Services – 7299
Physical Therapist – 7248
Physicals authorized by law – 7248
Physician (workers' compensation self-insurance) – 7232
Physician (workers' compensation) – 7231
Pianist – 7299
Piano - capitalized – 7373
Piano - expensed – 7334
Piano Tuning – 7367
Pickup (truck) – 7372
Picture Frames - expensed – 7334
Picture Hooks – 7300
Pillow Cases – 7333
Pillows – 7333
Pilot Services – 7299
Pipes (parts) – 7330
Pipet (laboratory glassware) - capitalized – 7373
Pipet (laboratory glassware) - expensed – 7334
Placement Services (released convicts) – 7278
Placement Services (state prisoners) – 7278
Placement Services (wards of state) – 7278
Plant Food – 7328
Plant Tags – 7328
Planters - capitalized – 7373
Planters - expensed – 7334
Plants (outdoors) – 7331
Plastic Bags – 7300
Plastic Forks and Spoons – 7300
Plastic Wrap – 7300
Plasticware – 7300
Plays (rental) – 7421
Plazas - capital lease – 7337
Plazas - capitalized – 7336
Plazas - Maintenance and Repair - expensed – 7338
Pliers - expensed – 7334
Plotter Pens – 7300
Plugs – 7330
Plumbing – 7266
Plywood – 7328
Pocket Calculators - expensed – 7334
Police Car (purchase) – 7372
Polish (floor) – 7300
Polish (furniture) – 7300
Polygraph Testing – 7299
Ponds (maintenance) – 7271
Porches (uncovered, exterior decoration, buildings) – 7266
Portable Printers - expensed – 7377
Portfolio - controlled – 7374
Post judgment interest award by a court – 7241
Post Office Box Rent – 7291
Postage Meter (rental) – 7406
Postage Meter Tape – 7300
Postage Stamps (Postmaster) – 7291
Postal Scale Faces - capitalized – 7373
Postal Scale Faces - controlled – 7374
Postal Scales - capitalized – 7373
Postal Scales - controlled – 7374
Postal Services – 7291
Posters (blank stock) – 7300
Posthole Digger - expensed – 7334
Posting Machines - controlled – 7374
Posts (fence) – 7328
Potholes (repair) - roads or highways – 7270
Pots (cooking) - expensed – 7334
Pots (plants) - expensed – 7334
Potting Soil – 7328
Powdered Food (wards of the state) – 7316
Power Cable (computer) – 7335
Power Magnet - capitalized – 7373
Power Magnet - controlled – 7374
Power Surge Protectors (other equip.) - capitalized – 7373
Power Surge Protectors (other equip.) - expensed – 7334
Pre-judgment interest award by a court – 7241
Pre-litigation expenses – 7221
Pre-Wiring (labor only) – 7299
Premiums Paid on Corporate Obligations – 7734
Premiums Paid on Misc. Inv. – 7732
Premiums Paid on Mortgage Investments – 7731
Premiums Paid on Other Public Oblg – 7733
Premiums Paid on U.S. Govt. Obligations – 7735
Premix (animal) – 7328
Prescriptions – 7312
Prescriptions (workers' compensation self-insurance) – 7232
Prescriptions (workers' compensation) – 7231
Preventive Maintenance (boat) – 7368
Preventive Maintenance (motor vehicles) – 7368
Principal on Other Indebtedness – 7804
Principal on State Bonds – 7803
Principal Tax/Revenue Anticipation Note – 7807
Printer (rental) – 7411
Printer Ink (computer) – 7300
Printer Paper (computer) – 7300
Printer Stand – 7377
Printers (computer maintenance or repair) – 7267
Printers (mainframe computer) - capitalized – 7379
Printers (mainframe computer) - expensed – 7377
Printers (personal computers) - capitalized – 7379
Printers (personal computers) - expensed – 7377
Printing Service – 7273
Printwheels (computer) – 7335
Printwheels (other) – 7330
Private Organizations (payments for housing wards of the state) – 7278
Probation Service – 7299
Proctor Services – 7299
Production Services – 7299
Prof. Serv. (surveying) – 7253
Professional Fees (Land Improvements) – 7346
Professional Fees (purchase of land) – 7345
Professional Services (architectural and engineering) – 7256
Professional Services (computer consultant) – 7242
Professional Services (educational/training) – 7243
Professional Services (financial and accounting) – 7245
Professional Services (investment counseling) – 7255
Professional Services (lecturers, higher education) – 7252
Professional Services (medical services) – 7248
Professional Services (other consultant) – 7240
Professional Services (other) – 7253
Programs for agency sponsored functions (printing) – 7218
Promotional Items – 7309
Prompt Pay (interest) – 7806
Propane (heating) – 7502
Propane (other) – 7304
Protective Helmets (wards of the state) - capitalized – 7373
Protective Helmets (wards of the state) - expensed – 7334
Psychiatric Care (crime victims) – 7236
Psychiatric Services – 7248
Psychologist – 7248
Public Assistance (aid to families) – 7641
Public Assistance (child support) – 7642
Public Assistance (Unemployed) – 7214
Publications (printing and reproduction of agency produced writings) – 7218
Publishing Services – 7273
Pullets – 7384
Puzzles (wards of the state) – 7300
Race Track Officials – 7259
Radiation Badge Service – 7210
Radio Repair – 7367
Radio Tower (capitalized) – 7520
Radio Tower (expensed) – 7521
Radio Tower (inspection) – 7210
Radio Tower (maintenance and repair) – 7514
Radio Tower (rental) – 7401
Radioactive Waste Disposal – 7272
Railroad (supplies) – 7328
Railroad Spikes – 7328
Railroads (maintenance and repair) – 7270
Railroads - Infrastructure-capitalized – 7356
Rainbow Room Supplies – 7278
Rake - capitalized – 7373
Rake - expensed – 7334
Ram Chips – 7335
Rats – 7384
Raw Materials Purchases – 7394
Razor Blades (wards of state) – 7322
Razors (wards of the state) – 7322
Razors Blades (other) – 7300
Re-Ink Toner – 7267
Re-inking Ribbons (computer) – 7267
Re-inking Ribbons (copy machines) – 7367
Real Estate Appraisal Services – 7253
Real Estate Investments (purchase) – 7712
Rebates - Alternative Fuels – 7695
Rebates - Tuition – 7696
Receipt Books – 7300
Recitals (lecturer, higher education) – 7252
Recorder - controlled – 7374
Records Conversion – 7273
Recreation Areas - capital lease – 7337
Recreation Areas - capitalized – 7336
Recreation Areas - Maintenance and Repair - expensed – 7338
Referees for State Schools – 7299
Reference Books - capitalized – 7389
Reference Books - expensed – 7382
Reference Material on Diskettes - capitalized – 7389
Reference Material on Diskettes - expensed – 7382
Reference materials (included with seminar or conference registration fees) – 7203
Refrigerant Gases – 7310
Refrigerator - capitalized – 7373
Registered Nurses (RNs) – 7248
Registration Fee (animals) – 7210
Registration Fees (employee- seminar / conference) – 7203
Rehab Clients (financial services) – 7652
Reimbursement of lower-tier and mid-tier prizes paid by Claims Centers (lottery) – 7208
Reimbursements to Counties (for housing wards to the state) – 7278
Reins – 7328
Religious Services – 7299
Reloading Equipment - capitalized – 7373
Reloading Equipment - controlled – 7374
Relocation (highway) – 7348
Relocation Assistance Payments – 7348
Remarketing Fee – 7210
Remodeling (buildings/state owned) – 7343
Remodeling (state leased buildings) – 7344
Remote Entry Equipment (purchase) - capitalized – 7379
Remote Entry Equipment (purchase) - expensed – 7377
Remote Entry Equipment (rental) – 7411
Renewal of Judgments – 7223
Rental (animals) – 7210
Rental (auto -- long or short term) – 7442
Rental (dumpster) – 7406
Rental (equipment) – 7406
Rental (furnishings) – 7406
Rental (post office box) – 7291
Rental (reference materials) – 7421
Rental of Bus (Charter) – 7442
Replacement of property seized as evidence or rendered unusable as a result of an investigation – 7236
Reporting Services – 7299
Reports (printing) – 7218
Reprints – 7273
Reproduction Services (includes mailout) – 7273
Reptiles – 7384
Repurchase Agreements (purchase) – 7718
Research Services – 7299
Respite Care (client) – 7674
Respite Care (nursing home) – 7661
Respite Care (ward) – 7325
Rest Areas (maintenance and repair) – 7270
Rest Areas - Infrastructure-capitalized – 7356
Restocking Fee (paid in accordance with state procurement policies) – 7210
Restrainers (animal) – 7328
Retainage Fee (highway) – 7347
Retaining Walls - capitalized – 7336
Retaining Walls - Maintenance and Repair - expensed – 7338
Retirement Payments -- Law Enforcement and Custodial Officer Supplement – 7085
Retirement Payments -- Texas Emergency Services Retirement System – 7084
Return of Retirement Contributions – 7715
Rewiring – 7299
Ribbon (calculator) – 7300
Ribbon (computer) – 7300
Ribbon (re-inking) – 7367
Ribbon (typewriter) – 7300
Ribbon (word processor, stand alone) – 7300
Rifles – 7374
Right of Way (highway) – 7348
Right of Way (railroad) – 7348
Rivets – 7330
Roads (construction) – 7356
Roads (maintenance and repair) – 7270
Roaming Charges (mobile phones) – 7516
Rock Salt – 7300
Rocks – 7328
Rodents – 7384
Rolodex Finder - expensed – 7334
Roof (replacement) – 7341
Roofing (maintenance or repair) – 7266
Room Deodorant – 7300
Root Cube – 7331
Rope - capitalized – 7373
Rope - expensed – 7334
Router (maintenance or repair) – 7267
Router - capitalized – 7373
Router - expensed – 7334
Royalty Payments – 7421
Rubber Bands – 7300
Rubber Stamps - expensed – 7334
Rubbing Alcohol – 7312
Rulers - expensed – 7334
Saddle - capitalized – 7373
Saddle - expensed – 7334
Safety Deposit Box (rental) – 7470
Safety Equipment - capitalized – 7373
Safety Eyeglass Prescription for Employee – 7248
Safety Glasses (employee use) - expensed – 7334
Safety Glasses (prescribed for employees) - controlled – 7374
Safety Goggle Prescription for Employee – 7248
Safety Goggles (prescribed for employees)-controlled – 7374
Safety Goggles-expensed – 7334
Safety Pins – 7300
Safety Shoes - expensed – 7334
Salt (highway supply) – 7328
Salt (other) – 7315
Salt (water softener) – 7300
Sample Collection Service – 7299
Sampling (chemicals, soil, water, etc.) – 7299
Sand – 7328
Sander - capitalized – 7373
Sander - expensed – 7334
Sanding Belts – 7300
Sanding Disk Paper – 7300
Sandpaper – 7300
Sanitary Napkins (for resale) – 7393
Sanitary Napkins (wards of the state) – 7322
Sanitation Services (dishwashers) – 7367
Satellite (usage charges) – 7276
Satellite Dish (rental) – 7522
Satellite Television Services – 7276
Savings Bond (purchase) – 7902
Saw - capitalized – 7373
Saw - expensed – 7334
Scales - capitalized – 7373
Scales - expensed – 7334
Scalpels - capitalized – 7373
Scalpels - expensed – 7334
Scanner (rental) – 7411
Scanners - capitalized – 7379
Scientific Equipment (rental) – 7406
Scientific Equipment - capitalized – 7373
Scientific Equipment - expensed – 7334
Scissors - expensed – 7334
Scooter (motorized) – 7372
Screen (CRT, purchase) - capitalized – 7379
Screen (CRT, purchase) - expensed – 7377
Screen (video) - capitalized – 7373
Screen (video) - expensed – 7334
Screening (surplus property) – 7299
Screens (doors) – 7328
Screens (equipment) - capitalized – 7373
Screens (equipment) - expensed – 7334
Screwdriver - expensed – 7334
Screws – 7328
Scuba Diving Equipment - capitalized – 7373
Scuba Diving Equipment - expensed – 7334
Sea Walls (maintenance and repair) – 7270
Sea Walls - Infrastructure-capitalized – 7356
Sealing Compound – 7300
Secretary (temporary employment agency) – 7274
Secured Transportation (wards) – 7325
Securities Lending (Agent Fees) – 7741
Securities Lending (Borrower Rebates) – 7740
Security Guard Service – 7299
Security Services (other) – 7299
Security System (installation, maintenance or repair) – 7266
Security System (monitoring) – 7299
Security System (purchase) - capitalized – 7373
Security System (purchase) - expensed – 7334
Security System (rental) – 7406
Sediment Sampling – 7299
Seed Tags – 7328
Seeds – 7331
Self Inking Stamps - capitalized – 7373
Self Inking Stamps - expensed – 7334
Seminars (lecturer, higher education) – 7252
Septic Systems - capital lease – 7337
Septic Systems - capitalized – 7336
Septic Systems - Maintenance and Repair - expensed – 7338
Septic Tank (installation) – 7346
Servers - expensed – 7377
Service Buildings (rental) – 7468
Service Charge – 7210
Service Fee (paid to lottery operator) – 7206
Services (accreditation) – 7299
Services (administrative support) – 7274
Services (advertising) – 7281
Services (ambulance) – 7248
Services (answering service) – 7276
Services (appraisal) – 7299
Services (communications, elec.) – 7276
Services (data processing) – 7284
Services (extermination) – 7299
Services (freight) – 7286
Services (interpreter) – 7299
Services (mortuary) – 7299
Services (musical accompaniment) – 7299
Services (other contracted employees) – 7299
Services (picture framing) – 7299
Services (postal) – 7291
Services (religious) – 7299
Services (video taping) – 7299
Settlements, Attorney Fees – 7225
Settlements, Claimant and Attorney – 7229
Settlements, Claimant/Other Legal Expenses – 7226
Sewer Systems (maintenance and repair) – 7270
Sewing Machines - capitalized – 7373
Sewing Machines - expensed – 7334
Sewing Services – 7299
Shampoo (wards of the state) – 7322
Shaving Cream (wards of the state) – 7322
Shearing Sheep – 7299
Sheep – 7384
Sheet Music – 7382
Sheet Protectors – 7300
Sheets – 7333
Shells – 7300
Shelters (purchased) – 7342
Shingles – 7328
Shipping Charges – 7286
Shoe Laces (wards of the state) – 7322
Shoe Polish (wards of the state) – 7322
Shoe Repair – 7299
Shoe Repair (wards of the state) – 7299
Shoes (corrective -- wards of the state) – 7322
Shoes (Wards of the State) – 7322
Shop Rags – 7300
Shops (rental) – 7468
Shovel - expensed – 7334
Shovel Handles – 7330
Shower Chair - capitalized – 7373
Shower Chair - expensed – 7334
Shower Curtain Hooks – 7328
Shower Curtain Rods – 7328
Shower Curtains – 7333
Shower Stalls - capitalized – 7373
Shower Stalls - expensed – 7334
Shredding (document disposal) – 7526
Shrubs – 7331
Sidewalk (construction) – 7346
Sidewalks (maintenance and repair) – 7270
Sidewalks - Infrastructure-capitalized – 7356
Siding – 7328
Signage (maintenance and repair) – 7270
Signage - Infrastructure-capitalized – 7356
Signs (all) - capitalized – 7373
Signs (all) - expensed – 7334
Signs (repair) – 7367
Signs Painted on Buildings – 7299
Silverware - capitalized – 7373
Silverware - expensed – 7334
Skiptracing Services – 7299
Slide Projector (purchase) - expensed – 7334
Slide Projector (rental) – 7406
Slides (reference) - capitalized – 7389
Slides (reference) - expensed – 7382
Smart Phone (service) – 7516
Smart Phone Data Plan – 7516
Smoke Detector (maintenance or repair) – 7266
Smoke Detector - expensed – 7334
Snake Venom – 7300
Soap – 7300
Soap Dispenser – 7328
Social Service Advances – 7906
Sofa - capitalized – 7373
Sofa - expensed – 7334
Software (rental) – 7415
Software (telephone support) – 7262
Software Maintenance – 7262
Software Maintenance (debugging) – 7262
Software Maintenance (extended warranty) – 7262
Software Maintenance (programming) – 7262
Software Manual – 7382
Soil – 7328
Solid Waste Testing – 7299
Sound Covers - capitalized – 7373
Sound Covers - expensed – 7334
Spades - expensed – 7334
Spark Plugs – 7330
Special District Bonds (purchase) – 7713
Speech Pathologist – 7248
Speech Therapist – 7248
Speeches (lecturer, higher education) – 7252
Sperm (animal) – 7328
Sponge – 7300
Spoons (plastic) – 7300
Spoons (silverware) - expensed – 7334
Sport Utility Vehicles (passenger) – 7371
Sports Officials – 7299
Spotlight - capitalized – 7373
Spotlight - expensed – 7334
Sprinkler System (parts) – 7330
Sprinkler System (purchase) - capitalized – 7373
Sprinkler System (purchase) - expensed – 7334
Sprinkler System - outside (maintenance and repair) – 7338
Stables (rental) – 7470
Stadium (construction) – 7341
Stadiums - capital lease – 7337
Stadiums - capitalized – 7336
Stadiums - Maintenance and Repair - expensed – 7338
Stalls (rental) – 7470
Stamp Pad - expensed – 7334
Stamper - capitalized – 7373
Stamper - expensed – 7334
Stamps (postage) – 7291
Stamps (rubber) - expensed – 7334
Staple Remover - expensed – 7334
Staplers - expensed – 7334
Staples – 7300
Start-Up Costs (non residential) – 7299
Start-Up Costs (residential) – 7278
Statewide Telecommunications Network – 7293
Stationary (printed) – 7273
Steam (thermal utility) – 7530
Stencil – 7300
Steno Supplies – 7300
Step Ladder - expensed – 7334
Stepping Stones – 7328
Stereo Equipment (expensed, if Controlled at agency discretion) – 7374
Stereo Equipment - capitalized – 7373
Stereo Equipment - controlled – 7374
Stereo Equipment - expensed – 7334
Stethoscope - capitalized – 7373
Stethoscope - expensed – 7334
Stewards (race tracks) – 7259
Stock Clerk – 7274
Stock Forms – 7300
Stopper – 7328
Storage Space (rental) – 7470
Storage Tank – 7374
Storage Tank (repair) – 7367
Straight Jacket - capitalized – 7373
Straight Jacket - expensed – 7334
Streaming Videos – 7359
Streaming Videos (Under $100,000) – 7360
Street Maintenance – 7270
Streets - Infrastructure-capitalized – 7356
Striping (roads and highways) – 7270
Student Activities (food) – 7316
Student Field Trips (wards of the state) – 7325
Subpoena – 7223
Subpoena Serving – 7299
Subscription Service (electronic) – 7276
Subscriptions (retained) – 7382
Subscriptions to reference material on diskettes – 7303
Subscriptions, Periodicals Information Service (not-retained) – 7303
Substitute House Parents – 7299
Substitute Teachers – 7299
Summer Food Program Advances – 7907
Supplementary Medical Benefits – 7664
Supplies (computer consumables) – 7300
Supplies (roads highways) – 7328
Surety Bond – 7205
Surge Protector (computer) – 7377
Surge Protectors (other) - expensed – 7334
Surgery Gowns – 7312
Surgical Gloves – 7312
Surgical Masks – 7312
Surgical Tape – 7312
Surplus Property, Screening – 7299
Surveillance Cameras – 7374
Surveying Services – 7253
Survivors Payments – 7681
Sutures – 7312
Swimming Pools (indoor or outdoor) - Maintenance and Repair - expensed – 7338
Swimming Pools - capital lease – 7337
Swimming Pools - capitalized – 7336
Switchboard Operators – 7274
Syringes – 7312
Tablet Data Plan – 7516
Tags for Boilers – 7300
Tampons (wards of the state) – 7322
Tampons for Resale – 7393
Tape (scotch, masking, etc.) – 7300
Tape Dispenser - expensed – 7334
Tape Drive (purchase) – 7335
Tape Drive (rental) – 7411
Tape Drives - capitalized – 7379
Tapes (blank) - expensed – 7334
Tapes (blank, computer) – 7300
Tapes (reference) – 7382
Tarpaulin - capitalized – 7373
Tarpaulin - expensed – 7334
Tax Lien (filing fee) – 7222
Taxes (IRS) – 7210
Taxes (Payment of Unpaid or Accrued Taxes on Buildings) – 7342
Taxi Way Usage Fee (airplane) – 7210
Teacher Retirement Reimbursement – 7909
Telecommunications (CCTS transfers) – 7962
Telecommunications (other services) – 7516
Telecommunications (TEX-AN transfers) – 7961
Telecommunications Equipment (capitalized) – 7520
Telecommunications Equipment (expensed) – 7517
Telecommunications Equipment (lease/purchase) – 7519
Telecommunications Equipment (maintenance) – 7367
Telecommunications Equipment (rental) – 7522
Telecommunications Equipment (repair parts) – 7510
Telecommunications Equipment (supplies) – 7510
Telecommunications Network – 7293
Telecommunications Supplies – 7510
Teleconferencing – 7276
Telecopiers (rental) – 7406
Telecourse (higher education) – 7252
Telegraph or Telegram – 7276
Telephone (advertising) – 7281
Telephone (directory assistance) – 7504
Telephone (monthly charge) – 7504
Telephone (pre wiring) – 7520
Telephone (private line) – 7504
Telephone (purchase) – 7517
Telephone (rental) – 7522
Telephone Answering Machine - expensed – 7334
Telephone Books – 7303
Telephone calls (out-of-state travel) – 7115
Telephone charges (in-state travel) – 7105
Telephone conference calls (long distance) – 7503
Telephone Cords – 7510
Telephone Distribution System (capitalized) – 7520
Telephone Distribution System (expensed) – 7521
Telephone Distribution Systems (between buildings) - Infrastructure-capitalized – 7356
Telephone Distribution Systems Between Buildings (maintenance and repair) – 7514
Telephone Headsets – 7510
Telephone Jacks – 7510
Telephone Line Installation – 7516
Telephone Line Service Calls – 7516
Telephone Moving – 7367
Telephone Pole (with labor) – 7346
Telephone Pole (without labor) – 7346
Telephone Receivers – 7510
Telephone Repairs (equipment) – 7367
Telephone Shoulder Rest – 7510
Telephone Support (software maintenance) – 7262
Television (expensed, if Controlled at agency discretion) – 7374
Television - controlled – 7374
Television - expensed – 7334
Television Tower (capitalized) – 7520
Television Tower (expensed) – 7521
Television Tower (maintenance and repair) – 7514
Temporary Classroom Instructor (higher ed) – 7252
Temporary Employees (agencies) – 7274
Temporary Employees (individuals) – 7299
Tennis Courts (construction) – 7346
Tennis Courts - capital lease – 7337
Tennis Courts - capitalized – 7336
Tennis Courts - Maintenance and Repair - expensed – 7338
Terminal (rental) – 7411
Terminals (mainframe computer) - capitalized – 7379
Terminals (mainframe computer) - expensed – 7377
Terminals (PC) - capitalized – 7379
Terminals (PC) - expensed – 7377
Test Booklets – 7300
Test Tubes - capitalized – 7373
Test Tubes - expensed – 7334
Testing Service Fee – 7299
Testing Services – 7299
Texas Star Award – 7211
Texas Toll Tags (State Owned Vehicles Only) – 7210
Texas Tomorrow Fund Beneficiary Payments – 7638
Texas Tomorrow Fund Purchaser Earnings – 7639
Texas Tomorrow Fund-Tuition & Fees – 7636
Texas Tort Claims Act – 7221
Text Books (public schools) – 7383
Therapeutic Outings (wards) – 7325
Thermal Energy – 7530
Thermal Utility – 7530
Thermometer (medical, weather and other) - capitalized – 7373
Thermometer (medical, weather and other) - expensed – 7334
Thermometer Shields – 7300
Thermostat – 7330
Thimble - expensed – 7334
Thread – 7300
Three Hole Punch - expensed – 7334
Thumb Drive – 7300
Thumbtacks – 7328
Tickets (printed) – 7273
Tickets for Entertainment (wards of the state) – 7325
Tie Strap (animal) – 7328
Tile (ceramic) – 7328
Timber Rights - Permanent-Capitalized – 7349
Timber Rights - Term-Capitalized – 7353
Timber Rights - Term-Expensed – 7355
Tire Chains - expensed – 7334
Tire Rotations – 7368
Tires – 7330
Title Searches – 7210
Titles, Filing Fees – 7222
Tobacco (wards of the state) – 7322
Toilet Paper – 7300
Toiletries (wards of the state) – 7322
Toilets (portable rental) – 7406
Toll Booths (maintenance and repair) – 7270
Toll charges (in-state travel) – 7105
Tolls (out-of-state travel) – 7115
Toner (computer) – 7300
Toner (copy machine) – 7300
Toner (FAX) – 7300
Toner Cartridge (copy machine) – 7300
Tool Box - capitalized – 7373
Tool Box - expensed – 7334
Tools (rental) – 7406
Tools - capitalized – 7373
Tools - expensed – 7334
Toothbrush (wards of the state) – 7322
Toothpaste (wards of the state) – 7322
Top Soil – 7328
Topography – 7299
Tort Claim (without lawsuit) – 7226
Tours (tied to state business) when packaged with a registration fee – 7203
Tow Bar - expensed – 7334
Towels – 7333
Towing – 7286
Toxicology Services – 7248
Toys (wards of the state) – 7300
Tracheal Tubes – 7312
Tractor - capitalized – 7373
Tractor - expensed – 7334
Traffic Cones - expensed – 7334
Traffic Lights - capitalized – 7373
Traffic Lights - expensed – 7334
Traffic Sign Repair – 7270
Traffic Signal Repair – 7270
Trailers (boat) - capitalized – 7373
Trailers (boat) - expensed – 7334
Trailers (hauling) - capitalized – 7373
Trailers (hauling) - expensed – 7334
Trailers (non-portable office space -- purchased) – 7342
Trailers (office space -- rental) – 7462
Trailers (portable office space -- purchased-expensed) – 7334
Trailers (portable office space --- purchased-capitalized) – 7373
Training (clients of the state) – 7643
Training (non-employees) – 7213
Training (wards of the state) – 7325
Training Materials (retained) – 7382
Training Services (employees) – 7243
Transcription Fee (court case) – 7223
Transcription Service (admin. hearing) – 7299
Transformer - capitalized – 7373
Transformer - expensed – 7334
Translation Service – 7299
Transparencies – 7300
Transportation (food stamp program) – 7676
Transportation (wards of state) – 7325
Transportation (WIN program) – 7676
Transportation of Gas – 7502
Trash (pick up waste disposal) – 7526
Trash Bags – 7300
Trash Cans - expensed – 7334
Trash Pick-Up (roads and highways) – 7270
Travel Cash Advances – 7905
Travel expenses for instructors (non-state employees) – 7213
Travel Information – 7276
Tree Surgery – 7271
Trees – 7331
Trellis - capitalized – 7373
Trellis - expensed – 7334
Tressels - Infrastructure-capitalized – 7356
Trestles (maintenance and repair) – 7270
Trolling Motor - capitalized – 7373
Trolling Motor - expensed – 7334
Truck (purchase/other than passenger) – 7372
Truck (rental) – 7442
Trust or Suspense Payment – 7902
Trust Payment -- Remuneration by Private Party – 7903
Trust Payments -- City Sales Tax – 7930
Trust Payments -- County Sales Tax – 7931
Trust Payments -- MTA Sales Tax – 7932
Trust Payments -- SPD Sales Tax – 7933
TTY – 7517
Tuition (employees) – 7202
Tuition (undergraduate rebates) – 7696
Tuition (wards of state) – 7325
Tune-Up (auto) – 7368
Tune-Up (boat) – 7368
Twine – 7300
Two-Way Radio – 7517
TxDOT Toll Road Expenditures -- Construction – 7397
TxDOT Toll Road Expenditures -- Construction Engineering – 7398
TxDOT Toll Road Expenditures -- Preliminary Engineering – 7396
TxDOT Toll Road Expenditures -- Right of Way – 7399
Typesetting – 7273
Typewriter (mag card) - expensed – 7334
Typewriter - expensed – 7334
Typing Elements – 7330
Typing Services – 7299
U-Haul Trailer (rental) – 7406
U.S. Gov't Oblg -- Long-Term (purchase) – 7724
U.S. Gov't Oblg -- Short-Term (purchase) – 7723
Undertaker – 7299
Uniform (employee training expense) - expensed – 7334
Uniform Rental – 7406
Uniforms (cleaning) – 7277
Upholstering (auto) – 7368
Upholstering (boat) – 7368
Upholstery Fabric – 7333
Usage Fees (computer software) – 7415
Usage Fees (copy machine) – 7406
USB Internet Aircard (cellular, data plan, service provider fees) – 7516
Utensils - expensed – 7334
Utilities (electricity) – 7501
Utilities (other) – 7524
Utilities (waste disposal) – 7526
Utility Adjustment Payments (highway) – 7348
Utility Lines (laying) – 7340
Utility Lines (repair) – 7524
Utility Purchased for Use in Manufacture of Another Utility – 7524
Utility Removal and Relocation – 7348
Utility-Type Vehicles (non-passenger, road use eligible) – 7372
Vaccination (animals) – 7249
Vacuum Cleaner - capitalized – 7373
Vacuum Cleaner - expensed – 7334
Vacuum Cleaner Bags – 7300
Valves – 7330
Van (purchase/cargo) – 7372
Vans (passenger) – 7371
Vaporizer - capitalized – 7373
Vaporizer - expensed – 7334
Velcro – 7300
Vendor Drug Program – 7662
Vendor Mailing Service (Non-postal) – 7299
Vermiculite – 7328
Veteran incentive awards for non-state employees – 7211
Veterans Nursing Home Management (GLO) – 7253
Veterinarians (race tracks) – 7259
Veterinary Services – 7249
Vials (consumable) – 7300
Vials (laboratory glassware) - capitalized – 7373
Vials (laboratory glassware) - expensed – 7334
Video Cassette Recorder (VCR) (expensed, if Controlled at agency discretion) – 7374
Video Cassette Recorder (VCR) - controlled – 7374
Video Cassette Recorder (VCR) - expensed – 7334
Video Recorders (expensed, if Controlled at agency discretion) – 7374
Video Recorders - capitalized – 7373
Video Recorders - controlled – 7374
Video Recorders - expensed – 7334
Video Tapes (blanks) - expensed – 7334
Video Tapes (duplication) – 7273
Video Tapes (pre recorded) – 7382
Video Tapes (rental) – 7421
Video Taping Service – 7299
Video Teleconference – 7276
Videos (reference) - capitalized – 7389
Videos (reference) - expensed – 7382
Vinegar – 7316
Vision Filters (for PCs) – 7377
Visiting Professors (higher education) – 7252
Walker (agency equipment) - expensed – 7334
Walking Cane - expensed – 7334
Wallpaper – 7328
Wallpaper (interior decoration, buildings) – 7266
Ward Outings – 7325
Warehouse (rental) – 7468
Waste Disposal – 7526
Waste Tire Recycling – 7283
Wastewater – 7526
Water (bottled) – 7315
Water (main and distribution lines, tunnels) Infrastructure-capitalized – 7356
Water (main and distributions lines, tunnels, maintenance and repair) – 7270
Water (utility) – 7507
Water Conditioning Service – 7524
Water Cooler (rental) – 7406
Water Cooler - expensed – 7334
Water Heater - capitalized – 7373
Water Heater - expensed – 7334
Water Hose (garden) – 7328
Water Lines (laying) – 7346
Water Meter - capitalized – 7373
Water Meter - expensed – 7334
Water Rights (purchase) – 7703
Water Rights - Permanent-Capitalized – 7349
Water Rights - Term-Capitalized – 7353
Water Rights - Term-Expensed – 7355
Water Softening – 7524
Water Sprinkler - capitalized – 7373
Water Sprinkler - expensed – 7334
Water Treatment – 7524
Water Wells (digging) – 7346
Water Wells (maintenance and repair) – 7271
Waterways (maintenance and repair) – 7270
Waterways - Infrastructure-capitalized – 7356
WATS Line – 7503
WD 40 – 7304
Weather Services – 7276
Web Design – 7275
Web Hosting – 7275
Web Programming Services – 7275
Webinar (state employees) – 7243
Weedeaters - expensed – 7334
Weighing Fees – 7210
Welding Services – 7299
Well Plugging – 7299
Western Union – 7276
Westlaw – 7276
Wharves (maintenance and repair) – 7270
Wharves - Infrastructure-capitalized – 7356
Wheel Casters – 7330
Wheel Chair (grant to client) – 7666
Wheelbarrow - expensed – 7334
White Out – 7300
WIC Program – 7680
Window Frames – 7328
Window Panes – 7328
Window Tinting (building) – 7266
Window Tinting (cars) – 7368
Window Washing (building) – 7277
Wire – 7328
Wireless Internet (cellular, data plan, service provider fees) – 7516
Wireless Internet (non-cellular, service provider fees) – 7276
Witness Allowances (criminal cases and administrative hearings) – 7224
Witness Fees (criminal cases and administrative hearings) – 7224
Witness Fees for Civil Proceedings – 7254
Woodchips – 7328
Word Processing Systems, Stand Alone (rental) – 7406
Work Stations (computer furniture) - capitalized – 7373
Work Stations (computer furniture) - expensed – 7334
Work Stations (computer hardware) - capitalized – 7373
Work Stations (computer hardware) - expensed – 7334
Workbooks – 7300
Workers' Compensation (attorney fees) – 7231
Workers' Compensation (salary) – 7062
Workers' Compensation (self-insurance) – 7232
Workers' Compensation Medical Review -- Agency 453 – 7248
Workers' Compensation Risk Management Services – 7253
Workshops (lecturer, higher education) – 7252
Workstations for Computer Hardware - capitalized – 7379
Workstations, Computer Hardware (rental) – 7411
Wrecker Service – 7286
Wrenches - expensed – 7334
Wrist Restraints - expensed – 7334
X Ray (machine) - capitalized – 7373
X Ray (machine) - expensed – 7334
X Ray Film – 7300
Yarn – 7300
Yellow Page Advertising – 7281
Zip Code Directory – 7303
Zipper (wards of the state) – 7300

Accessibility Policy

State of Texas – Fiscal Management

Manual of Accounts

List of Purchases