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Currency [0]/Explanatory TextG5Explanatory Text % 0Good;Good  a%1 Heading 1G Heading 1 DTj%[2 Heading 2G Heading 2 DTj%?3 Heading 3G Heading 3 DTj%234 Heading 49 Heading 4 DTj% 5InputuInput ̙ ??v% 6 Linked CellK Linked Cell }% 7NeutralANeutral  e%"Normal 8Noteb Note   9OutputwOutput  ???%????????? ???:$Percent ;Title1Title DTj% <TotalMTotal %[[= Warning Text? Warning Text %XTableStyleMedium2PivotStyleLight1683ffff̙̙3ffff3f3f33333f33333\`Sheet1  ;" '&SubObject CodeSubObject NameSubObject Description@Employer Retirement Contributions  VRS Defined Benefits programdEmployer 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] ^Federal Old-Age Insurance for Salaried State Employees (Salaried Social Security and Medicare)Federal Old-Age Insurance for Salaried State Employees (Salaried Social Security and Medicare): Represents the employer s Include expenses for salaried state employees for the old-age, and survivors and disability insurance (OASDI), referred to as social security; and the Federal Medicare Tax or health insurance tax (HI) withheld under FICA. For related expenses for wage employees, see 1113. [Rev. eff. 7/1/2010] ^Federal Old-Age Insurance for Wage-Earning State Employees (Wage Social Security and Medicare)aFederal 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] Group 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] LMedical/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. ARetiree Health (Medical/Hospitalization) Insurance Credit PremiumRetiree Health (Medical/Hospitalization) Insurance Credit Premium: Include expenses for payments to the Retiree Health Insurance Fund. 'VSDP 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] Teachers Insurance and AnnuitygTeachers Insurance and Annuity: Include expenses for payments made to Teachers Insurance Annuity Fund. @Employer 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. )Salaries, 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. Salaries, 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. Salaries, ClassifiedcSalaries, 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] Salaries, 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] Salaries, 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. Salaries, 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. ?Salaries, 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] *Salaries, Information Technology EmployeesQSalaries, 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] 7Salaries, 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] Bonuses and IncentivesvBonuses and Incentives: Include expenses for payment of bonuses and incentives to state employees. [Rev. eff. 7/1/99] $Salaries, Active Military Supplement:Salaries, Active Military Supplement: Include expenses for supplemental pay based<  on the difference between the state employee s base salary and the gross military pay plus allowances paid to the employee for service in the armed forces of the United States. Use this code for classified and non-classified employees covered by the executive order per DHRM guidelines. Benefits will continue to be charged to the 1110 series of subobject codes. This action complies with EO 44 (2003) and guidelines issued by the Department of Human Resource Management. [Eff. 3/26/03] "Overseas 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. Specified Per Diem PaymentsbSpecified 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. Wages and AllowancesWages and Allowances: Include expenses for wages and per diem allowances to offenders, patients, and similar wards of the state. Work 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. Employee 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 $Deferred 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.] &Special 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. Wages, General]Wages, General: Include expenses for compensation to persons who are paid at an hourly rate. Wages, Graduate AssistantWages, Graduate Assistant: Include expenses for compensation made by institutions of higher education to persons, without faculty appointment, for teaching and research activities. Wages, 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. Wages, 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. 'Wages, 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. !Wages, Federal Work Study StudentWages, Federal Work Study Student: Include expenses for compensation to students participating in federal work study programs. Wages, 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. Wages, State Work Study Student{Wages, State Work Study Student: Include expenses for compensation to students participating in state work study programs. 'Wages, Information Technology Employees)Wages, 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] Workers' 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. )Supplemental 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] Short-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] Supplemental 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] +Recoveries 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] #Early Retirement Incentive Payments Early Retirement Incentive Payments: Include expenses for special payments to persons in teaching positions in institutions of higher education that receive early retirement payments under an approved early retirement incentive plan. [Relocated from 1138 eff. 7/1/99.] Salaries, 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. Salaries, Sick Leave Balances<Salaries, Sick Leave Balances: Include expenses for final compensation to eligible employees for their sick leave balances up to the specified limit. Include the payout of disability credits for employees participating in the Virginia Sickness and Disability Program. [Relocated from 1128 eff. 7/1/99, Rev. 7/1/03.] %Salaries, 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.] @Employee Retirement Contributions  VRS Defined Benefits program`Employee Retirement Contributions  VRS Defined Benefits program: Include expenses for payments made to the retirement system trust fund for the employee portion of a defined benefit program for salaried state employees. See 1111 for the employer portion of a defined benefit program. Also, see 1119 for Defined Contribution expenses. [Eff. 4/1/2010] 7Defined Contribution Match - VRS Hybrid Retirement PlanIncludes expenditures for emp< loyer 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]2WTA - 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.] <WTA - Federal Old-Age Insurance for Salaried State Employees)WTA - Federal Old-Age Insurance for Salaried State Employees: Include expenses of Contribution Fund for old-age and survivors' benefits for salaried state employees (Social Security) provided for the severance benefit of employees involuntarily separated under the WTA Act of 1995. [Eff. 7/1/02.] 'WTA - 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 WTA - 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.] WTA - 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.] %WTA - 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.] @Salaries, Sick Leave Balances: Include expenses for final compensation to eligible employees participating in the WTA Act of 1995 for their sick leave balances up to the specified limit. Include the payout of disability credits for employees participating in the Virginia Sickness and Disability Program. [Eff. 7/1/02.] +WTA - 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.] &WTA - 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.] Unfunded 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] 4FTE, 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. Undistributed 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. *Nongeneral Fund "G" Transaction SupplementFNongeneral 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] Unallotted 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. *Unallotted 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. *Undistributed 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. !Turnover/Vacancy Faculty SalariesTurnover/Vacancy Faculty Salaries: Used only during budget development to record turnover and vacancy amounts. Cannot be used for expenditures. Turnover/Vacancy Fringe BenefitsTurnover/Vacancy Fringe Benefits: Used only during budget development to record turnover and vacancy amounts. Cannot be used for expenditures. +Turnover/Vacancy Medical/Hospital InsuranceTurnover/Vacancy Medical/Hospital Insurance: Used only during budget development to record turnover and vacancy amounts. Cannot be used for expenditures. $Turnover/Vacancy Classified SalariesTurnover/Vacancy Classified Salaries: Used only during budget development to record turnover and vacancy amounts. Cannot be used for expenditures. FIndirect 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.) FIndirect 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] -Inter-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.) -Intra-Agency Recoveries for Personal Services]Intra-Agency Recoveries for Personal Services: Recovery of the cost of personal services incurred by programs or service areas within the same agency or agencies under the auspices of a single board or commission within the same fiscal year. (This code may be employed only with the prior written approval of the Department of Planning and Budget.) Seat 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] -Charge 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] Express 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.. Outbound 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. Messenger 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. Postal 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. Printing ServicesPrinting Services: Include expenses for services provided by state agencies and the private sector for designing, printing, collating, and binding. .Telecommunications Services (provided by VITA)uTelecommunications 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] :Telecommunications Services (provided by Non-State vendor)Telecommunications Services (provided by Non-State vendor): Include expenses for services that provide for cables, facsimile-transmission, local and long distance voice, video, and data connections including telephones service, wireless telephone service, telegrams transmission, teletypes transmission, and similar telecommunications services provided by private sector. [Rev. eff. 7/1/2010] >Telecommunications Services (provided by another State agency)Telecommunications Services (provided by another State agency): Include expenses for services that provide for cables, facsimile-transmission, local and long distance voice, video, and data connections including telephones service, wireless telephone service, telegrams transmission, teletypes transmission, and similar telecommunications services provided by state agencies other than VITA. [Rev. eff. 7/1/10] Inbound Freight Services1Inbound 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. Organization MembershipsZOrganization Memberships: Include expenses for memberships to professional organizations. Publication 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] 7Employee Training Courses, Workshops, and Conferences: 1Employee 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) Employee Tuition Reimbursement: Employee Tuition Reimbursement: Include reimbursement to state employees for courses taken and satisfactorily completed. [Eff. 7/1/00] (Employee Training Consulting Services: Employee Training Consulting Services: Include all expenditures paid to bring professional training consultants to the agency for employee development, including expenses for course development, delivery, administration, or evaluation. [Eff. 7/1/00] EEmployee 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] QEmployee 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. Clinic Services}Clinic Services: Include expenses for out-patient services provided by hospitals, public health clinics, or emergency rooms. Dental ServiceshDental Services: Include expenses for dental services provided by public clinics and private practices. Hospital 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. Medical 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. Nursing Home ServiceslNursing Home Services: Include expenses for services provided by convalescent facilities and nursing homes. X-ray and Laboratory ServicesuX-ray and Laboratory Services: Include expenses for services provided by dental, hospital, and medical laboratories. 6Insurance 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. Other 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] "Additional/Other Medical Services Additional Other Medical Services: Include expenses for medical services that would otherwise be recorded in subobject 1234 but must be recorded in this code for internal accounting purposes. This subobject code is necessary to further expand the ability of agencies to break out expenditures beyond those available through the use of 1234 and 1238. Agencies must seek permission from DPB before use of this code. [Eff. 8/8/18]Auditing ServicesVAuditing Services: Include expenses for services provided by private sector auditors. Fiscal ServicesFiscal Services: Include expenses for services provided by private sector banks, accountants, financial advisors, and similar experts. [Rev. eff. 5/4/01] Attorney ServicesoAttorney Services: Include expenses for attorney services provided by a law firm or independent legal counsel. Management ServicesManagement Services: Include expenses for services provided by economists, industrial engineers, interpreters, market analysts, planners, public administrators, and similar experts. Personnel Management ServicesPersonnel Management Services: Include expenses for services provided by management experts who advise on manpower development, personnel evaluation, and employee performance review. 2Public 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. Legal 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] Media 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. Recruitment AdvertisingRecruitment Advertising: Include payments for advertising in newspapers, magazines, radio, or other media as part of the employment recruitment process. [Eff. 7/1/06] Custodial ServicesCustodial Services: Include expenses for services provided to clean, maintain, and protect buildings, grounds, shelters, and towers. < *Electrical 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] )Equipment 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. %Extermination/Vector Control ServicesExtermination/Vector Control Services: Include expenses for services provided to control or eradicate diseased or disease-carrying animals, insects, or pests. 'Highway Repair and Maintenance Services Highway Repair and Maintenance Services: Include expenses for services provided by the private sector to repair and maintain bridges, highways, and roads. Include expenses for supplies and materials if they are included in the cost of work performed under contract. *Mechanical 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. %Plant 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. Reclamation ServicesReclamation Services: Include expenses for services provided by the private sector to reclaim, reforest, and restock spoiled or exhausted land and water resources. 'Vehicle 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. &Architectural and Engineering Servicesrchitectural and Engineering Services: Include expenses for services provided by private sector appraisers, architects, draftsmen, engineers, landscape architects, and surveyors. Aviation ServicesAviation Services: Include expenses for aviation services (rotary and fixed wing) provided by the private sector for enforcement, monitoring, and survey activities. Clerical Serviceslerical Services: Include expenses for services provided by private sector typing, keypunching, word processing, filing, secretarial, stenographic, and similar clerical firms. Food 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. Laundry 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. Manual Labor ServicesManual Labor Services: Include expenses for services provided by state agencies or the private sector for manual and unskilled laborers. Production 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). Skilled ServicesSkilled Services: Include expenses for services provided by artisans, chemists, interior designers, laboratory technicians, referees, and similar skilled and technical workers. Commission Payments Includes expenses incurred to have contracted entities sell or distribute state-owned products and services. For example, ABC will use this code to track commission payments to distillery stores who are contracted vendors to sell ABC-owned products in their stores.IInformation 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] !VITA Pass Thru Charges (New Code)YVITA 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] nInformation 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] &Computer 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] &Computer Software Maintenance ServicesnComputer Software Maintenance Services: Include expenses for services provided to maintain computer software. .Computer Operating Services (provided by VITA)Computer Operating Services (provided by VITA): Include expenses for services provided through VITA for computer operations and other costs associated with the operation of computer hardware. 3 (In scope agencies) [Ref. eff. 7/1/06] SComputer 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] FVITA Information Technology Infrastructure Services (Provided by VITA)mVITA 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] &Computer Software Development Services=Computer Software Development Services: Include expenses for consulting services to custom develop software or modify or customize existing software or Commercial off the Shelf Software (COTS). See also 2218 for software purchases (and a definition of software) and 2219 for development tool purchases. [Rev. 7/1/03] Moving and Relocation ServicesBMoving 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. Travel, 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] Travel, Public Carriers4Travel, Public Carriers: Include expenses for individual travel by aircraft (state and private sector), airport limousine, bus, lea< sed 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] &Travel, State Owned or Leased VehiclesbTravel, 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] Travel, 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] Travel, Supplements, and AidNTravel, 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. 3Travel, Meal Reimbursements - Reportable to the IRSRTravel, 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] 7Travel, Meal Reimbursements - Not Reportable to the IRSRTravel, 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] -Undistributed 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. 0VITA 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] "Undistributed Contractual ServicesUndistributed Contractual Services: Used only to aggregate budget amounts for contractual services in Major Object 12. Expenditures cannot be charged to this code. IIndirect 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.) /Late 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. 0Inter-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.) 0Intra-Agency Recoveries for Contractual ServicesGIntra-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.) /Charge 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] Apparel SuppliesApparel Supplies: Include expenses for uniforms, protective gear, and similar apparel items for state employees who are furnished apparel by the state. Office SuppliesOffice Supplies: Include expenses for binders, clips, file folders, ribbons (all types), small batteries, tape (all types), writing utensils, and similar office items. Stationery 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. CoalCoal: Include expenses for coal or coke consumed in transportation, heating, and/or power generating plants. Include the cost of transporting the coal. GasGas: Include expenses for natural and manufactured gas consumed for cooking, heating, power generating plants, and laboratories. GasolineGasoline: Include expenses for diesel fuel, gasoline, or similar fuel consumed in the engines and motors of aircraft, motor vehicles, power equipment, and watercraft. OilOil: Include expenses for fuel oil, oil, and oil derivatives consumed in heating, and/or power generating plants. Include the cost of transporting the oil. SteamtSteam: Include expenses for steam consumed in heating and/or power generating plants purchased from a second party. Wood 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. Alcoholic BeveragesxAlcoholic Beverages: Include expenses for purchases of alcoholic beverages which are used strictly for resale purposes. License TagsJLicense Tags: Include expenses for decals and motor vehicle license tags. Manufacturing SuppliesManufacturing Supplies: Include expenses for fabrics and leather goods, metals, paints, plastic and synthetic/processed materials, and wood and wood products. MerchandiseMerchandise: Include expenses for materials, supplies, and equipment purchased for resale in substantially the same form as purchased. Packaging and Shipping SuppliesyPackaging and Shipping Supplies: Include expenses for boxes, cartons, containers, packing materials, and similar items. Laboratory 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. Medical 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. Field 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. Pharmaceutical DrugsBPharmaceutical Drugs: Include expenses for pharmaceutical drugs. )Building 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. *Custodial Repair and Maintenance Materials6Custodial 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. +Electrical 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. +Mechanical 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. (Vehicle Repair and Maintenance Materials"Vehicle Repair and Maintenance Materials: Include expenses for automatic transmission fluid, batteries, brake fluid, engine oil, grease, hoses, hub cap, points and plugs, tires, and similar vehicle repair and maintenance materials not included in the cost of work performed under contract. (Highway 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] Clothing 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. Food and Dietary SuppliesIFood and Dietary Supplies: Include expenses for items of food and drink. Food 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. Laundry and Linen Supplies-Laundry and Linen Supplies: Include expenses for bedspreads, blankets, diapers, pillows, pillowcases, pillow covers, towels, washcloths, and similar linen supplies. Also include expenses for bluing, cleansing agents, deodorants, disinfectants, small brushes, starch, and similar laundry supply items. Personal Care SuppliesPersonal Care Supplies: Include expenses for combs, hair brushes, shampoo, soap, toothbrushes, toothpaste, and similar supplies used for personal hygiene. Agricultural SuppliesAgricultural Supplies: Include expenses for animal foods, bulbs, fertilizers, insecticides, seeds, and similar agricultural supply items. &Architectural 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. Computer 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] Educational SuppliesEducational Supplies: Include expenses for blank audio tapes, blank phonograph records, blank video tapes, chalk, erasers, and similar educational supplies. Fish 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. Law Enforcement SuppliesLaw Enforcement Supplies: Include expenses for ammunition, flares, smoke bombs, tear gas, temporarily disabling liquids, and similar law enforcement supplies. Photographic Supplies}Photographic Supplies: Include expenses for chemicals, film, digital media, and similar photographic supplies. [Rev. 7/1/02] Recreational SuppliesRecreational Supplies: Include expenses for balls, bases, bats, nets, racquets, and similar indoor and outdoor recreational supplies. &Highway 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] /Undistributed 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. Undistributed Supplies/MaterialsUndistributed Supplies/Materials: Used only to aggregate budget amounts for supplies/materials in Major Object 13. Expenditures cannot be charged to this code. KIndirect Cost Recoveries from Auxiliary Programs for Supplies and Materials Indirect Cost Recoveries from Auxiliary Programs for Supplies and Materials: Include only the required recovery of indirect costs of supplies and materials from Auxiliary Enterprise service areas. (This code may be employed only by institutions of higher education.) 1Late 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. 2Inter-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.) 2Intra-Agency Recoveries for Supplies and MaterialsKIntra-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.) !Individual 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. Workers Compensation AwardsQWorkers 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] PremiumsaPremiums: Include expenses for awards, honorariums, and prizes to individuals and organizations. Unemployment Compensation AwardsUnemployment Compensation Awards: Include expenses for unemployment compensation payments (insurance and claims) to individuals. (Unemployment Compensation ReimbursementsUnemployment Compensation Reimbu< rsements: Include expenses for reimbursements made by state agencies to the Trust Fund for benefits provided to former state employees. !Payments on Behalf of IndividualsPayments on Behalf of Individuals: Include payments to third parties for goods or services provided to individuals. [Eff. 7/1/09] Income Assistance PaymentstIncome Assistance Payments: Include expenses to individuals for continuing and temporary income supplement programs IncentivesIncentives: Include payments to individuals and organizations for incentives to participate in state sponsored programs and activities (such as reforestation projects). %Graduate Scholarships and FellowshipsYGraduate Scholarships and Fellowships: Include expenses for awards to graduate students. Student Loans{Student Loans: Include expenses for payments into the principal of student loan funds in institutions of higher education. Tuition and Training AidstTuition and Training Aids: Include expenses for special education and rehabilitation training for disabled persons. Tuition WaiverTuition Waiver: Include expenses for costs incurred by institutions of higher education for waiving tuition in part or in whole in conformance with state law and regulations. Undergraduate ScholarshipsSUndergraduate Scholarships: Include expenses for awards to undergraduate students. :Payouts to State 529 Plans and Investment Management FirmsPayouts to State 529 Plans and Investment Management Firms: Include payouts to other qualified state 529 plans and to management investment firms such as American Funds for rollovers and for investment direction changes. [Eff. 9/15/2010] QCategorical Aid to Local Governments and Constitutional Officers (Not Technology)ategorical Aid to Local Governments and Constitutional Officers (Not Technology): Include expenses for aid to and dedicated shared revenues with local governments for which the Commonwealth has designated specific use by the local government: such as Constitutional Officer; welfare assistance; education assistance; circuit court supplements; and street and highway maintenance. [Rev. 7/1/02] Payments in Lieu of TaxesPayments in Lieu of Taxes: Include expenses for payments in lieu of taxes made directly to localities for providing such services as police and fire protection and collection and disposal of refuse, for payments to cities and counties for their share of payments received by the state from Tennessee Valley Authority in lieu of taxes, or for payments to localities with state forests for their share of revenues collected from the sale of forestry products. General Revenue Sharing[General Revenue Sharing: Include expenses for the following non-categorical aid to local governments: ABC Profits; Wine Taxes; Boxing and Wrestling Fees; Rolling Stock Taxes; Mobile Home Taxes; and that portion of H.B. 599 monies designated for localities with qualified police departments (all other H.B. 599 payments are to be charged to 1431). 6Disaster Recovery Categorical Aid to Local Governments#Disaster Aid to Local Governments: Include transfer payments to local governments for authorized disaster costs incurred. (This code may be used only by the Department of Emergency Management for emergency events as authorized by the Governor or presidential declaration. [Rev. eff. 7/1/10] Special Payments to LocalitiesSpecial Payments to Localities: Include payments to localities for administrative costs incurred by the localities in implementing car tax relief. [Eff. 2/9/99] OCategorical Aid to Local Governments and Constitutional Officers for TechnologyjCategorical Aid to Local Governments and Constitutional Officers for Technology: Include expenditures for aid to and dedicated shared revenues with local governments for which the Commonwealth has designated specific technology use by the local government: such as information technology for Constitutional Officers; education; and circuit courts. [Eff. 7/1/02] Payments to Substate EntitiesPayments to Substate Entities: Include payments to substate entities formed pursuant to the Code of Virginia (such as Boards, Commissions, Districts, Authorities, and Community Action Agencies). Payments to IndividualsPayments to Individuals: Include expenses for payments to individuals (such as Temporary Assistance for Needy Families) made on behalf of local governments. )Grants to Intergovernmental Organizations_Grants to Intergovernmental Organizations: Include expenses for grants and assistance to intergovernmental organizations at the state and substate levels not specifically created by the Code of Virginia (such as interstate compacts which are not designated as Nonstate Agencies by the Appropriation Act, regional jails, service delivery areas, etc.). $Grants Nongovernmental Organizations;Grants Nongovernmental Organizations: Include expenses for grants and assistance to nongovernmental organizations including profit-making organizations (such as local businesses), not-forprofit organizations (such as local rescue squads), and organizations designated as Nonstate Agencies by the Appropriation Act. Out-of-State Political EntitiesOut-of-State Political Entities: Include transfer payments to political entities outside the Commonwealth, including the federal government, other states, and political subdivisions and substate entities of other states. DDisaster Cost Reimbursements Recovery Grants to Other State Agencies:isaster Cost Reimbursements to Other State Agencies: Include transfer payments to other state agencies for authorized disaster costs incurred. (This code may be used only by the Department of Emergency Management for emergency events as authorized by the Governor or presidential declaration.) [Rev. eff. 7/1/10] =Disaster Aid Recovery Grants to Nongovernmental Organizations<Disaster Aid to Nongovernmental Organizations: Include transfer payments to nongovernmental organizations for authorized disaster costs incurred. (This code may be used only by the Department of Emergency Management for emergency events as authorized by the Governor or presidential declaration.) [Rev. eff. 7/1/10] #Administrative Costs/Local ProgramsAdministrative Costs/Local Programs: Include expenses for administrative costs of the political subdivision health insurance programs. Cost Containment/Local ProgramseCost Containment/Local Programs: Include expenses for cost containment programs for local employees. "Health Care Claims/ Local ProgramsaHealth Care Claims/ Local Programs: Include expenses for health care claims for local employees. ;Health Maintenance Organizations (HMO) Costs/Local ProgramsHealth Maintenance Organizations (HMO) Costs/Local Programs: Include expenses for Health Maintenance Organizations (HMOs) on behalf of political subdivision employees. Consulting Costs/ Local Programs. Include expenses for consulting contracts for health insurance programs for local employees.Consulting Costs/ Local Programs. Include expenses for consulting contracts for health insurance programs for local employees. "Statewide Indirect Cost RecoveriesStatewide Indirect Cost Recoveries: Record recoveries of statewide indirect costs that are eligible for recovery from federal grants and contracts. Agency Indirect Cost RecoveriesAgency Indirect Cost Recoveries: Record recoveries of agency indirect costs that are eligible for recovery from federal grants and contracts. )Undistributed Transfer Payment RecoveriesUndistributed Transfer Payment Recoveries: Used only during budget development by agencies designated by DPB to record undistributed budget amounts for transfer payment recoveries. Cannot be used for expenditures. Undistributed Transfer PaymentsUndistributed Transfer Payments: Used only to aggregate budget amounts for transfer payments in Major Object 14. Expenditures cannot be charged to this code. FIndirect Cost Recoveries from Auxiliary Programs for Transfer PaymentsIndirect Cost Recoveries from Auxiliary Programs for Transfer Payments: Include only the required recovery of indirect costs of transfer payments from Auxiliary Ente< rprise service areas. (This code may be employed only by institutions of higher education.) -Inter-Agency Recoveries for Transfer PaymentsInter-Agency Recoveries for Transfer Payments: Recovery of the cost of transfer payments 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.) -Intra-Agency Recoveries for Transfer PaymentsAIntra-Agency Recoveries for Transfer Payments: Recovery of the cost of transfer payments 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.) +Charge Card Purchases of Continuous ChargesCharge Card Purchases of Continuous Charges: Include expenditures made by charge card for purchasing continuous 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] Aircraft InsuranceWAircraft Insurance: Include expenses to cover damages to aircraft, life, and property. Automobile LiabilityAutomobile Liability: Include expenses to cover the liability caused by the automobile, the physical damage to the automobile, injury to driver and passengers, and uninsured motorists. Flood InsuranceFlood Insurance: Include expenses for mandatory flood insurance coverage for state agencies having properties located in designated flood hazard areas. Inland Marine InsuranceInland Marine Insurance: Include expenses to provide coverage on valuable properties that are transportable, e.g., antiques, art, furs, and jewelry. Marine InsuranceeMarine Insurance: Include expenses for insurance coverage on bridges, seagoing vessels, and tunnels. Property InsuranceProperty Insurance: Include expenses for property insurance coverage on equipment and structures due to direct loss by fire, lightning, and natural perils. Boiler and Machinery Insurance]Boiler and Machinery Insurance: Include expenses for insurance coverage of energy equipment. Computer Capital LeasesComputer Capital Leases: Include expenses for capital lease agreements for computer equipment, excluding mainframe computers or large enterprise servers with high processing capacity. [Rev. 7/1/02] Central Processor Capital LeasesCentral Processor Capital Leases: Include expenses for capital lease agreements for central processor equipment like mainframe or large enterprise servers with high processing capacity [Rev. 7/1/02]. Computer Software Capital LeasesComputer Software Capital Leases: Include expenses for capital lease agreements for mainframe or large enterprise servers application software, utility programs, and operating system software. [Rev. 7/1/02] Equipment Capital LeasesEquipment Capital Leases: Include expenses for capital lease agreements of equipment. Exclude expenses chargeable to 1521 and 1522. [Rev. 7/1/02] Building Capital LeasesmBuilding Capital Leases: Include expenses for capital lease agreements of structures or part of a structure. Land Capital LeasesULand Capital Leases: Include expenses for capital lease agreements of property only. Land and Building Capital Leasesnd and Building Capital Leases: Include expenses for capital lease agreements for both land and a building combined in one agreement. Computer Rentals (not mainframe)Computer Rentals (not mainframe): Include expenses for operating leases of computer equipment, excluding mainframe computers or large enterprise servers with high processing capacity. Charge seat management services to 1205. [Rev. 7/1/02] Computer Processor RentalsComputer Processor Rentals: Include expenses for operating leases of central processor equipment like mainframe or large enterprise servers with high processing capacity. [Rev. 7/1/02] Computer Software RentalsComputer Software Rentals: Include expenses for operating leases of central processor equipment like mainframe or large enterprise servers computer application software, utility programs, and operating system software. [Rev. 7/1/02] Equipment RentalsEquipment Rentals: Include expenses of a lessee for operating leases of equipment. Exclude expenses chargeable to 1531 and 1532. Building RentalsBuilding Rentals: Include rent payments made directly to a private sector landlord, rental agent, or state agency other than the Department of General Services, for use of a structure or part of a structure. See Land Rentals@Land Rentals: Include expenses of a tenant for the use of land. Land and Building RentalsxLand and Building Rentals: Include expenses for operating leases of both land and a building combined in one agreement. /Building Rentals  State Owned Facilities - NewBuilding Rentals  State Owned Facilities: Include rental fees charged by the Department of General Services for space in state-owned facilities. [Eff. 7-1-2010] 3Building Rentals  Non-State Owned Facilities - NewBuilding Rentals  Non-State Owned Facilities (Payment Administered by DGS): Include rental payments to the Department of General Services, Division of Real Estate Services for space in private sector owned facilities. [Eff. 7-1-2010] Agency Service ChargesAgency Service Charges: Include expenses for charges by agencies or other levels of government for specialized activities or services provided by those entities. Include allocations of physical plant costs. [Description clarified 7/1/07] Electrical Service Charges>Electrical Service Charges: Include expenses for electricity. Refuse Service Charges`Refuse Service Charges: Include expenses for services to haul garbage, trash, and other refuse. Water and Sewer Service ChargesPWater and Sewer Service Charges: Include expenses for water and sewer services. DGS Parking ChargesDGS Parking Charges: Include expenses for parking provided by the Department of General Services to other state agencies. [Eff. 10/1/90] $Small Purchase Charge Card Check Feemall Purchase Charge Card Check Fee: Include expenses for fees charged by the Department of Accounts to agencies failing to comply with the provision of the Commonwealth's Small Purchase Charge Card program. [Eff. 2-5-98] Private Vendor Service ChargesdPrivate Vendor Service Charges: Include expenses to vendors for eVa service charges. [Eff. 10/1/04] General Liability InsuranceGeneral Liability Insurance: Include expenses for insurance coverage against the risk of claims for payment of damages imposed by law. Money and Securities InsuranceMoney and Securities Insurance: Include expenses to cover the physical taking or loss by dishonesty of money, negotiable instruments, and securities. Medical MalpracticeQMedical Malpractice: Include expenses for insurance against medical malpractice. < Surety BondsSurety Bonds: Include expenses of surety bond coverage for all state employees to guarantee the performance of their lawful obligations. Workers' CompensationcWorkers' Compensation: Include expenses for workers' compensation coverage on all state employees. )Computer Peripheral Installment PurchasesComputer Peripheral Installment Purchases: Include expenses for installment purchases of computers, excluding mainframe computers or large enterprise servers with high processing capacity. Charge seat management services to 1205. [Rev. 7/1/02] (Computer Processor Installment PurchasesComputer Processor Installment Purchases: Include expenses for the operating leases of central processor equipment like mainframe or large enterprise servers with high processing capacity. [Rev. 7/1/02] 'Computer Software Installment PurchasesComputer Software Installment Purchases: Include expenses for the installment purchases of application software, utility programs, and operating system software for mainframes or large enterprise servers with high processing capacity. [Rev. 7/1/02] Equipment Installment PurchasesEquipment Installment Purchases: Include expenses of an installment purchase for equipment. Exclude expenses chargeable to 1561 and 1562. Building Installment Purchases\Building Installment Purchases: Include expenses of an installment purchase of a structure. Land Installment PurchasesRLand Installment Purchases: Include expenses of an installment purchase for land. Administrative CostsuAdministrative Costs: Include expenses for administrative costs of the state health insurance program. [Eff. 9/1/93] Cost ContainmentPost Containment: Include expenses for cost containment programs. [Eff. 9/1/93] Health Care ClaimsKHealth Care Claims: Include expenses for health care claims. [Eff. 9/1/93] +Health Maintenance Organization (HMO) CostsHealth Maintenance Organization (HMO) Costs: Include expenses for Health Maintenance Organizations (HMOs) on behalf of state employees. [Eff. 9/1/93] Consulting CostsiConsulting Costs: Include expenses for consulting contracts for health insurance programs. [Eff. 9/1/93] +Undistributed Continuous Charges RecoveriesUndistributed Continuous Charges Recoveries: Used only during budget development by agencies designated by DPB to record undistributed budget amounts for continuous charges recoveries. Cannot be used for expenditures. Undistributed Continuous ChargesUndistributed Continuous Charges: Used only to aggregate budget amounts for continuous charges in Major Object 15. Expenditures cannot be charged to this code. GIndirect Cost Recoveries from Auxiliary Programs for Continuous ChargesIndirect Cost Recoveries from Auxiliary Programs for Continuous Charges: Include only the required recovery of indirect costs of continuous charges from Auxiliary Enterprise service areas. (This code may be employed only by institutions of higher education.) -Late Payment Penalties for Continuous ChargesLate Payment Penalties for Continuous Charges: Include expenses for charges assessed by vendors for the late payment of invoices for continuous charges pursuant to the Prompt Payment Act. .Inter-Agency Recoveries for Continuous ChargesInter-Agency Recoveries for Continuous Charges: Recovery of the cost of continuous charges 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.) .Intra-Agency Recoveries for Continuous ChargesCIntra-Agency Recoveries for Continuous Charges: Recovery of the cost of continuous charges 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.) Unallotted Nonpersonal Services0Unallotted Nonpersonal Services: Used if an agency does not wish to indicate specific subobject codes for nonpersonal services (including fixed assets not included in a capital project) for an allotment adjustment when creating or changing an operating plan. Expenditures cannot be charged to this code. Acquisition, PropertyMAcquisition, Property: Include expenses for surface land and mineral rights. Acquisition, Rights-of-WayAcquisition, Rights-of-Way: Include expenses for construction; flood plain, scenic, and utility easements; highways; railroads; and similar rights-of-way acquisition. 'Acquisition, Waterways and ImprovementsAcquisition, Waterways and Improvements: Include expenses for artificial reefs, bottomlands, dams, subaqueous lands, similar waterways and improvements acquisitions. AnimalsUAnimals: Include expenses for domestic animals, livestock, and zoological specimens. MineralsMinerals: Include expenses for coal mines, minerals other than coal, and oil wells for experimental research, reclamation, or similar purposes. PlantsPlants: Include expenses for plants, timber, and vegetation for botanical gardens, green houses, nurseries, and similar purposes. Site ImprovementsSite Improvements: Include expenses for exterior lighting systems, fences, landscaping, parking areas, roadways, walks, and similar site improvements. Site PreparationSite Preparation: Include expenses for clearing, filling, grading, grubbing, razing of structures, and similar site preparations. UtilitiesUtilities: Include expenses for lines and facilities (e.g., energy) used in the transmission of electricity, gas, sewer, water, and similar utilities. 2Undistributed Property and Improvements RecoveriesUndistributed Property and Improvements Recoveries: Used only during budget development by agencies designated by DPB to record undistributed budget amounts for property and improvement recoveries. Cannot be used for expenditures. 'Undistributed Property and ImprovementsUndistributed Property and Improvements: Used only to aggregate budget amounts for property and improvements in Major Object 21. Expenditures cannot be charged to this code. NIndirect Cost Recoveries from Auxiliary Programs for Property and ImprovementsIndirect Cost Recoveries from Auxiliary Programs for Property and Improvements: Include only the required recovery of indirect costs of property and improvements from Auxiliary Enterprise service areas. (This code may be employed only by institutions of higher education.) 4Late Payment Penalties for Property and Improvementsate Payment Penalties for Property and Improvements: Include expenses for charges assessed by vendors for the late payment of invoices for property and improvements pursuant to the Prompt Payment Act. 5Inter-Agency Recoveries for Property and Improvements5Inter-Agency Recoveries for Property and Improvements: Recovery of the cost of property and improvements incurred by programs and 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, 5Intra-Agency Recoveries for Property and ImprovementsIntra-Agency Recoveries for Property and Improvements: Recovery of the cost of property and improvements incurred by programs or service areas within the same agency or agencies under the auspices of a Department of Planning and Budget.) "Charge Card Purchases of EquipmentvCharge Card Purchases of Equipment: Include expenditures made by charge card for purchasing equipment 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] )Desktop Client Computers (microcomputers)KDesktop Client Computers (microcomputers): Include any stationary desktop workstation, including desktops that have been provided by the agency for teleco< mmuters. Include technologies typically used by individuals to enhance productivity. Examples include workstation setups (with all included components), and  thin clients. 4 Shared computer setups like classroom systems, lab systems, and library systems are also included. Desktop Systems are stationary devices installed on a desk or workstation rather than mobile and highly transportable like a notebook or laptop. [Eff. 7/1/03] (Mobile Client Computers (microcomputers)bile Client Computers (microcomputers): Include any mobile computer, usually referred to as a laptop or notebook, which includes laptops with docking stations and other peripheral devices. Also included in this category are handheld computer devices to include wireless. [Eff. 7/1/03] "Mainframe Computers and ComponentsMainframe Computers and Components: Include all components and peripherals up to a network connection. Mainframe is an industry term for a large computer, typically manufactured by a large company such as IBM for the commercial applications of Fortune 1000 businesses and other large-scale computing purposes. Historically, a mainframe is associated with centralized rather than distributed computing. [Eff. 7/1/02] Network ServersNetwork Servers: Include computers designated by the manufacturer as servers, enterprise servers, server blade frames and components, network storage devices and systems, RAID devices, jukeboxes, etc. In general, a server accepts requests from network clients and performs single or multiple functions including file storage and retrieval, print message controls, application execution, email and communications. [Eff. 7/1/02] 4  Thin client is defined as a simple personal computer that is similar to a dumb terminal. The machine performs very little processing. Generally, most of the application processing is done on a network server. Network Components62216. Examples include printers, kiosks, print copiers, scanners, add-on peripherals for desktops or laptops, network interface cards, devices for reading bar codes, and devices for providing local and wide area connectivity (e.g., modems, codecs). Note: code handheld wireless devices to 2212. [Rev. 7/1/03] Other Computer Equipment^Other Computer Equipment: Include all other equipment that cannot be reported in 2211 through Computer Software PurchasesComputer Software Purchases: Include expenditures for the purchase of Commercial off the Shelf Software (COTS), to include applications, utility programs, and operation system software. The term software is a general term that refers to all programs or instructions that are used to operate computer hardware. Software causes computer hardware to perform activities by telling a computer how to execute functions and tasks. Code contracts for software development to 1279. [Eff. 7/1/03] Development Tools PurchasesZDevelopment Tools Purchases: Include expenditures for the purchases of software development tools. A development tool is software specifically used in the development of applications by technical staff. Examples of this software are text editors, compliers, build-automation tools, debuggers, ETL tools, and data modeling software. [Eff. 7/1/03] College Library BooksCollege Library Books: Include expenses for books, microfiche, periodicals, and similar equipment used in libraries of institutions of higher education. Educational EquipmentyEducational Equipment: Include expenses for auditorium seating, chalkboards, classroom furniture, and similar equipment. Exhibit EquipmentExhibit Equipment: Include expenses for artifacts, art works, scientific paraphernalia, and similar museum materials and equipment. Reference EquipmentReference Equipment: Include expenses for books not used in libraries of institutions of higher education, card catalogs, carrels, library desks, microfilm readers, and similar reference equipment. /Educational and Cultural Equipment ImprovementsEducational and Cultural Equipment Improvements: Include expenses for restorations of and additions or modifications to existing educational and cultural equipment that expands capability or capacity, or improves performance. Electronic EquipmentElectronic Equipment: Include expenses for intercommunication systems, radar, radios, televisions, and similar electronic equipment. Photographic EquipmentPhotographic Equipment: Include expenses for blueprint equipment, cameras, enlargers, lenses, overhead viewers, projectors, screens, splicers, tripods, and similar photographic equipment. %Voice and Data Transmission EquipmentVoice and Data Transmission Equipment: Include expenses for facsimile-transmitters, switchboards, telephones, teletypewriters, and similar equipment. 2Electronic and Photographic Equipment ImprovementsElectronic and Photographic Equipment Improvements: Include expenses for restorations of and additions or modifications to existing communications and photographic equipment which expands capability or capacity, or improves performance. Laboratory Equipmentaboratory Equipment: Include expenses for blood gas analyzers, bunsen burners, centrifuges, freezing point depression instruments, gas chromatographs, incubators, microscopes, spectrophotometers, and similar equipment. Medical and Dental EquipmentXMedical and Dental Equipment: Include expenses for anesthesia and respiratory therapy equipment, dental equipment, diagnostic apparatus, electrotherapeutic equipment, examining room furniture, fracture and orthopedic equipment, hospital and medical lighting, operating room equipment, x-ray equipment, and similar medical and dental equipment. Field EquipmentField Equipment: Include expenses for portable and/or permanent nondisposable equipment, such as automatic samplers and ambient air/water meters or analyzers, designed and purchased primarily for use in non-laboratory settings. -Medical and Laboratory Equipment ImprovementsMedical and Laboratory Equipment Improvements: Include expenses for restorations of and additions or modifications to existing medical and laboratory and field equipment that expands capability or capacity, or improves performance. Agricultural Vehicular EquipmentAgricultural Vehicular Equipment: Include expenses for planting, seeding and harvesting devices; silage cutters; threshing machines; tractors; wagons; and similar agricultural equipment. Aircraft EquipmentaAircraft Equipment: Include expenses for airplanes, helicopters, and similar aircraft equipment. Construction EquipmentConstruction Equipment: Include expenses for air hammers, backhoes, bulldozers, cranes, graders, portable generators, pumps, and similar equipment. Motor Vehicle EquipmentMotor Vehicle Equipment: Include expenses for automobiles, buses, forklifts, mopeds, motor cycles, trucks, and similar equipment. &Power Repair and Maintenance EquipmentPower Repair and Maintenance Equipment: Include expenses for power hedge clippers, power mowers, small power drills, small power sanders, small power saws, routers, and similar power < repair and maintenance equipment. Watercraft EquipmentWatercraft Equipment: Include expenses for amphibious craft, boats, diving bells, rafts, ships, and similar watercraft equipment. Motorized Equipment ImprovementsMotorized Equipment Improvements: Include expenses for restorations of and additions or modifications to existing vehicular equipment which expands the capability or capacity, or improves performance. Office AppurtenancesOffice Appurtenances: Include expenses for blinds, carpets, draperies, plants, rugs, shades, wall decorations, and similar office appurtenances. Office FurnitureOffice Furniture: Include expenses for bookcases, desks, chairs, file cabinets, lamps, racks, storage cabinets, tables, and similar office furniture. Office IncidentalsOffice Incidentals: Include expenses for ashtrays, compasses, date stamps, desk organizers, file boxes, letter openers, rulers, scissors, staplers, T-squares, and similar "desk top" office equipment. Office MachinesOffice Machines: Include expenses for adding machines, bookkeeping machines, calculators, drafting machines, duplicating and photocopying machines, posting machines, transcribing and dictating machines, typewriters, weight scales, and similar equipment. Office Equipment ImprovementsOffice Equipment Improvements: Include expenses for restorations of and additions or modifications to existing office equipment which expands capability or capacity, or improves performance. Household EquipmentHousehold Equipment: Include expenses for beds, bureaus, chairs, dressers, heaters, mattresses, refrigerators, stoves, tables, portable fire extinguishers, and similar equipment. Law Enforcement EquipmentLaw Enforcement Equipment: Include expenses for clubs, firearms, helmets, shields, surveillance apparatus, and similar law enforcement use equipment. Manufacturing EquipmentManufacturing Equipment: Include expenses for drills, lathes, looms, presses, saws, stampers, and similar manufacturing use equipment. *Non-Power Repair and Maintenance EquipmentNon-Power Repair and Maintenance Equipment: Include expenses for files, hammers, manual drills, manual hedge clippers, manual lawn mowers, saws, screwdrivers, wrenches, and similar non-power repair and maintenance equipment. Recreational EquipmentRecreational Equipment: Include expenses for gymnasium, park, playground, recreational center, and similar apparatus and equipment. Traffic Control EquipmentTraffic Control Equipment: Include expenses for traffic cones, barrels, sign stands, signs and similar items used during maintenance operations on roadways. [Eff. 2/27/04] Firearms EquipmentFirearms Equipment: Include expenses for firearms such as handguns, rifles, and shotguns. Use 2272 for expenses such as ammunition or for ancillary equipment such as holsters, belts, and cases purchased separately from the firearm. [Eff. 7/1/04] #Specific Use Equipment ImprovementsSpecific Use Equipment Improvements: Include expenses for restorations of and additions or modifications to exiting specific use equipment which expands capability or capacity, or improves performance. Built-in EquipmentBuilt-in Equipment: Include expenses for benches, laboratory tables, platforms, shelving, stages, wall cabinets, and similar built-in equipment normally included during construction as special stationary features. FixturesFixtures: Include expenses for electrical; heating, lighting, plumbing, and similar fixtures normally affixed to walls, floors, and ceilings. Mechanical EquipmentMechanical Equipment: Include expenses for air conditioners, boilers, elevators, switching, and similar mechanical equipment normally included in a structure at time of construction. !Stationary Equipment ImprovementsStationary Equipment Improvements: Include expenses for restorations of and additions or modifications to existing stationary equipment which expands the capability or capacity, or improves performance. "Undistributed Equipment RecoveriesUndistributed Equipment Recoveries: Used only during budget development by agencies designated by DPB to record undistributed budget amounts for equipment recoveries. Cannot be used for expenditures. Undistributed EquipmentUndistributed Equipment: Used only to aggregate budget amounts for equipment in Major Object 22. Expenditures cannot be charged to this code. >Indirect Cost Recoveries from Auxiliary Programs for EquipmentIndirect Cost Recoveries from Auxiliary Programs for Equipment: Include only the required recovery of indirect costs of equipment from Auxiliary Enterprise service areas. (This code may be employed only by institutions of higher education.) $Late Payment Penalties for EquipmentLate Payment Penalties for Equipment: Include expenses for charges assessed by vendors for the late payment of invoices for equipment pursuant to the Prompt Payment Act. %Inter-Agency Recoveries for EquipmentInter-Agency Recoveries for Equipment: Recovery of the cost of equipment 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.) %Intra-Agency Recoveries for Equipment1Intra-Agency Recoveries for Equipment: Recovery of the cost of equipment 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.) Acquisition, BridgeshAcquisition, Bridges: Include expenses for purchase or condemnation of bridges, causeways, and tunnels. Acquisition, BuildingsjAcquisition, Buildings: Include expenses for purchase or condemnation of buildings, shelters, and towers. Acquisition, HighwaysqAcquisition, Highways: Include expenses for purchase or condemnation of alleys, highways, roadways, and streets. Acquisition, Water PortsAcquisition, Water Ports: Include expenses for purchase or condemnation of docks, marinas, piers, ramps, and similar structures. Construction, BridgesConstruction, Bridges: Include expenses of private sector contractors for construction of bridges, causeways, tunnels, and similar structures. Public sector labor costs must be encumbered in Personal Services subobjects. Construction, BuildingsConstruction, Buildings: Include expenses of private sector contractors for construction of buildings, shelters, and towers. Public sector labor costs must be encumbered in Personal Services subobject. Construction, HighwaysConstruction, Highways: Include expenses of private sector contractors for construction of alleys, highways, roadways, and streets. Public sector labor costs must be encumbered in Personal Services subobjects. Construction, Water Portsnstruction, Water Ports: Include expenses of private sector contractors for construction of docks, marinas, piers, ramps, and similar structures. Public sector labor costs must be encumbered in Personal Services subobjects. /Construction, Bridges and Highways Improvements;onstruction, Bridges and Highways Improvements: Include expenses of private sector contractors for restorations of additions or modifications to existing bridges and highways which expand capability or capacity, or improve performance. Public sector labor costs must be encumbered in Personal Services subobjects. $Construction, Buildings Improvements?Construction, Buildings Improvements: Include expenses of private sector contractors for restorations of and additions or modifications to existing buildings, shelters, and towers which expand capability or capacity, or improve performance. Public sector labor costs must be encumbered in Personal Services subobjects. /Undistributed Plant and Improvements RecoveriesUndistributed Plant and Improvements Recoveries: Used only during budget development by agencies designated by DPB to record undistributed budget amoun< ts for plant and improvement recoveries. Cannot be used for expenditures. !Undistributed Plant and EquipmentkUndistributed Plant and Improvements: See Section II D. For budget development only; not for expenditures. KIndirect Cost Recoveries from Auxiliary Programs for Plant and Improvements Indirect Cost Recoveries from Auxiliary Programs for Plant and Improvements: Include only the required recovery of indirect costs of plant and improvements from Auxiliary Enterprise service areas. (This code may be employed only by institutions of higher education.) 1Late Payment Penalties for Plant and ImprovementsLate Payment Penalties for Plant and Improvements: Include expenses for charges assessed by vendors for the late payment of invoices for plant and improvements pursuant to the Prompt Payment Act. 2Inter-Agency Recoveries for Plant and ImprovementsInter-Agency Recoveries for Plant and Improvements: Recovery of the cost of plant and improvements 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.) 2Intra-Agency Recoveries for Plant and ImprovementsKIntra-Agency Recoveries for Plant and Improvements: Recovery of the cost of plant and improvements 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.) Unallotted Capital Amountnallotted Capital Amount: Used if an agency does not wish to indicate specific subobject codes for a capital project for an allotment adjustment when creating or changing an operating plan. Expenditures cannot be charged to this code. 5Unallotted Capital Amount - Deferred Capital ProjectsUnallotted Capital Amount - Deferred Capital Projects: Used to unallot unexpended appropriations for a capital project on which work is to be suspended. Expenditures cannot be charged to this code. Bond Issuance ExpensesBond Issuance Expenses: Include expenses for advertising, legal, and negotiating services rendered by brokerage firms and law firms. Bond Issuance FeesBond Issuance Fees: Include expenses for services rendered by banks acting as paying agents, registrars, or trustees for state bond issues. !General Obligation Bond FinancingeGeneral Obligation Bond Financing: Include expenses for all general obligation bond financing costs. +General Obligation Bond Interest RetirementvGeneral Obligation Bond Interest Retirement: Include expenses of interest for retirement of general obligation bonds. Revenue Bond FinancingOevenue Bond Financing: Include expenses for all revenue bond financing costs. Revenue Bond Interest Retirement`Revenue Bond Interest Retirement: Include expenses of interest for retirement of revenue bonds. !Revenue Bond Principal RetirementbRevenue Bond Principal Retirement: Include expenses for the retirement of revenue bond principal. %Anticipation Loan Interest RetirementAnticipation Loan Interest Retirement  Not Drawdown or Mortgage Loans: Include expenses for the payment of interest on anticipation loans in accordance with the terms of the loan. GAnticipation Loan Interest Retirement - Not Drawdown nor Mortgage LoansAnticipation Loan Interest Retirement  Not Drawdown or Mortgage Loans: Include expenses for the payment of interest on drawdown loans made by the State Treasurer. [Rev. eff. 7/1/2012] ?Mortgage Loan Interest Retirement - Drawdown and Mortgage LoansMortgage Loan Interest Retirement Drawdown and Mortgage Loans: Include expenses for the retirement of mortgage loan interest. [Rev. eff. 7/1/2012] Undistributed ObligationsUndistributed Obligations: Used only to aggregate budget amounts for obligations in Major Object 31. Expenditures cannot be charged to this code. @Indirect Cost Recoveries from Auxiliary Programs for Obligationsndirect Cost Recoveries from Auxiliary Programs for Obligations: Include only the required recovery of indirect costs of obligations from Auxiliary Enterprise service areas. (This code may be employed only by institutions of higher education.) 'Inter-Agency Recoveries for ObligationsInter-Agency Recoveries for Obligations: Recovery of the cost of obligations 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.) 'Intra-Agency Recoveries for Obligations5Intra-Agency Recoveries for Obligations: Recovery of the cost of obligations 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.) Undistributed Budget AmountsUndistributed Budget Amounts: Used only by the Department of Planning and Budget to record special budget actions as required. Cannot be used for expenditures. Sum Sufficient RecoverycSum Sufficient Recovery: Used to cost out activities for sum sufficient operations. [Eff. 4-28-99] Undistributed Savings AmountswUndistributed Savings Amounts: Used to record undistributed budget reduction amounts. Cannot be used for expenditures. !Undistributed Savings Amounts/NGFUndistributed Savings Amounts/NGF: Used to record nongeneral fund portion of undistributed budget reduction amounts. Cannot be used for expenditures. %Undistributed Biennial Budget AmountsUndistributed Biennial Budget Amounts: Used by DPB only to record undistributed budget amounts during development of the biennial budget. Cannot be used for expenditures. >Undistributed Nonpersonal Services Across-the-board ReductionsUndistributed Nonpersonal Services Across-the-board Reductions: Used by DPB only during budget development to record the undistributed nonpersonal service across-the-board reductions. Expenditures cannot be charged to this code. [Added spring 2003] $Undistributed Amended Budget AmountsUndistributed Amended Budget Amounts: Used to record undistributed budget amounts during development of the amended budget for the odd-year budget session. Cannot be used for expenditures. &Anticipation Loan Principal RetirementAnticipation Loan Principal Retirement: Include debit to Notes Payable for the repayment of principal. This code is for budgetary purposes only. ,General Obligation Bond Principal RetirementGeneral Obligation Bond Principal Retirement: Include debit to Bonds Payable for the repayment of principal. This code is for budgeting purposes only. "Drawdown Loan Principal RetirementDrawdown Loan Principal Retirement: Include debit to Notes Payable for the repayment of principal. This code is for budgeting purposes only. "Mortgage Loan Principal RetirementMortgage Loan Principal Retirement: Include debit to Notes Payable for the repayment of principal. This code is for budgeting purposes only. 'Undistributed Legislative AppropriationUndistributed Legislative Appropriation: Used only to transmit a lump-sum amount to agencies representing the legislative adjustments to the budget as recommended by the Governor. Expenditures cannot be charged to this code. Indirect Costs>Indirect Costs: Used to maintain internal re< cords by an agency in order to document the transfer transaction of indirect cost recoveries from federal program grants. This code cannot be used to purchase goods or services and may be employed only with prior written approval from the Department of Planning and Budget. Contingency ExpensesContingency Expenses: Used in the preparation or allotments of budgets for capital projects. A contingency is defined as an unforeseen condition that affects costs of a capital project. Expenditures cannot be charged to this code. PROBUD Redistribution CodeROBUD Redistribution Code: Used only to identify amounts to be redistributed to a valid subobject code or to be unallotted for the execution cycle. Expenditures cannot be charged to this code. #Undistributed Amended AppropriationUndistributed Amended Appropriation: Used only to transmit a lump sum amount to agencies representing the legislative amended appropriations to the budget as amended in the odd year session. 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