Revised: 01/03/2024
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Account Codes |
Account Description |
Extended Definition |
No PO Required |
1099 |
M = MBE E = EDGE M&E = Both |
ISTV |
Exempt from Written Contracts Policy |
| 521050 | Office Supply & Eq (Not Print) | Purchase of office supplies and equipment with a unit price <$1,000, other than printers, copiers or scanners. This includes items such as paper, pens, calculators, adding machines, chairs, tables, toner, batteries. This includes parts for repair or maintenance when vendor is not paid for service. Repairs to office equipment by vendors, including the parts used in the repair, should be charged to 526051. Rental charges for printers and copiers should be charged to 538150. Copiers, printers, and scanners costing <$1,000 should be charged to 521051. |
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M&E |
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Exempt |
| 521051 | Copy / Print / Scan Equip <$1,000 | Purchase of equipment used for copying, printing, and scanning that has a per unit cost of <$1,000. For copy, print and scan equipment with a per unit cost of $1,000 or more, use 538150. Charge paper, toner, and ink to 521050. PO Required. |
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M&E |
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Exempt |
| 521052 | IT Items <$1,000 - No Asset Tag | Purchase of IT items (keyboards, monitors, CDs, magnetic tape data storage, cables, connectors, etc.) with a per unit cost of <$1,000 that are not identified as reportable in the DAS State of Ohio Asset Management Policy Procedure. Also include payments for parts and equipment <$1,000 related to network, communications, and wired and wireless environments when the parts or equipment will be installed by a state employee. This includes, but is not limited to, parts and equipment to support voice, video, cable TV, or data network services, such as phones, routers, switches, and network management devices. Agencies will order these network (telecommunication) services through the designated DAS/OIT Information Technology ordering process and system. A DAS/OIT release and permit is required. IT EQUIPMENT costing $1,000 or more per unit should be charged to an account code within the 53xxxx category. IT EQUIPMENT < $1,000 that are identified as reportable (ASSET TAGGED) should be charged to 521053. Consumable products for use with IT equipment, such as paper, ink and toner used with printers, should be charged to Office Supplies 521050. |
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M&E |
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Exempt |
| 521053 | IT Equipt <$1,000 - Asset Tagged | Purchase of end-user oriented IT equipment with a per unit cost of <$1,000 that is identified as reportable in the DAS State of Ohio Asset Management Policy Procedure. This includes desktops, laptops, smart phones, tablets, etc. End-user IT EQUIPMENT costing $1,000 or more per unit should be charged to an account code within the 53xxxx category . Charge IT items identified as not reportable to 521052. A DAS/OIT release and permit is required. |
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M&E |
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Exempt |
| 521054 | IT Equip - Centralized <$1,000 | Purchase of IT equipment and peripherals used in a data center environment or in the support of centralized systems with a per unit cost of <$1,000. This includes mainframe equipment and server/storage equipment. It EXCLUDES installation of data center equipment, when bundled with the purchase (526070). A DAS/OIT release and permit is required. For items with a per unit cost of $1,000 or more, use an account code within the 53xxxx series. |
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M&E |
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Exempt |
| 521055 | IT Dev - Office / IT / Othr Suppls | IT DEVELOPMENT EXPENSES ONLY. Purchase of any office, IT, or other supplies costing <$1,000 per unit when they would otherwise use another expense account code in the 52xxxx category if they were not used for IT development purposes. A DAS/OIT release and permit is required. |
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M&E |
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Exempt |
| 521056 | Drugs | Purchase of all types of drugs, including psychiatric drugs, antibiotics, serums, or similar preparations used for treating humans or animals. |
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Exempt |
| 521057 | Med, Lab, Therapeutic | Purchase of medical supplies and instruments for medical laboratory, medical and therapeutic use, including items such as dressings, dental supplies, chemicals, drug testing kits (including DNA testing), laboratory glassware, and instruments used primarily for medical, therapeutic, dental, or medical laboratory work. Medical laboratory work includes materials and supplies used for testing purposes (e.g., toxicology, denatured alcohol). This account code includes medical, medical laboratory, and therapeutic EQUIPMENT with a unit cost <$1,000 including dental equipment, oxygen equipment, ambulatory, wheel chairs, physical therapy devices, etc. Also charge to this account code parts for repair or maintenance when vendor is not paid for service. Repairs performed by a vendor 526055. Charge NON MED/LAB TESTS to 521080. |
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M&E |
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Exempt |
| 521058 | Hospital Fees | Payments made to public hospitals and veterinary hospitals for medical treatment and tests. This includes charges for medical treatment at private hospitals, emergency room services and hospital/ER physician costs incurred on behalf of wards of the state. It also includes tests performed in a hospital setting that are required in the completion an agency's mission, such as toxicology tests and tests required to complete reports for state requirements for both humans and animals. This EXCLUDES medical care and tests performed in a non-hospital setting (521061). |
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1099 |
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Exempt |
| 521059 | Sexual Asslt Kits - AGO | Payments made to public hospitals for sexual assault examinations by medical providers awarded by the Attorney General's Office - Crime Victims Reparation Fund. |
No PO |
1099 |
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Exempt |
| 521060 | Medicare Premium | Payments made to the Social Security Administration for Medicare Insurance coverage purchased on behalf of indigent wards of the state. |
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Exempt |
| 521061 | Medical / Vet Fees - Non Hospital | Payments made for medical and veterinary fees, such as charges for medical tests required in completion of an agency's mission (e.g. toxicology/drug tests) and tests required to complete reports for state requirements for both humans and animals. It also includes X-ray services that are provided by a private or public company on the premises of a state agency on behalf of wards of the state and drug tests associated with the Office of Drug-Free Workplace Programs. This EXCLUDES tests performed in a hospital setting 521058. |
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1099 |
M&E |
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Exempt |
| 521062 | Ambulance Service | Payments for private or public ambulance services for transportation for treatment on behalf of wards of the state. |
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1099 |
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| 521063 | Funeral Charges | Payments made for all costs relating to funerals and burials for ward of the state, including embalming, transportation, room rental, purchase of the lot, casket, and clothing expenses required for burial. |
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1099 |
M&E |
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| 521064 | Wards - Personal Supplies | Purchase of personal supplies for wards of the state. This includes personal hygiene and toilet articles, cosmetics, dentures, eyeglasses, and hearing aids. It also includes prosthetic devices, such as artificial limbs, braces, and crutches. This EXCLUDES medical supplies, which should be charged to 521057 and clothing which should be charged to 521082. |
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M&E |
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Exempt |
| 521065 | Independent Living Expenses | Payments related to costs necessary for establishing a youth or adult offender in an independent living environment. This includes costs such as apartment or room rental, food, clothing, etc. on a short term basis. |
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M&E |
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Exempt |
| 521066 | State Ward Damage Claims | Reimburse wards of the state for damages (not awarded through a court) to clothing, eyeglasses, and other personal items costing $300 (ORC 2743.02 (H) and OAC 5120-9-32) or less per claim, due to the fault of department employees. Claims of any amount awarded by any court should be charged to an account code within the 590xxx series. |
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Exempt |
| 521067 | Damage Claims | Payments for damages to clothing, watches, eyeglasses, etc., pursuant to claims permitted by collective bargaining agreements. |
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Exempt |
| 521068 | Education & Recreation Supply | Purchases of educational and recreational supplies and equipment with a per unit cost <$1,000. This includes cameras, recording and playback devices, educational and entertainment media, charts, cards, games, displays, flags, sporting goods and weightlifting equipment, and other items that are used for recreational purposes. It also includes admission costs for recreational activities and therapy for patients and clients. This includes parts for repair or maintenance when vendor is not paid for service. Repairs performed by a vendor 526054. This EXCLUDES books and periodicals 521070. |
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M&E |
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Exempt |
| 521069 | IT Technical Subscriptions | Information technology (including telecommunications) technical advisory group subscriptions. A DAS/OIT release and permit is required. |
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Exempt |
| 521070 | Books, Paper Subscriptions, etc. | Paper or on-line books, subscriptions, periodicals, pamphlets, newspapers, training films, read-only media on diskette or CD-ROM and similar publications. Include payments for subscriptions to host webinars or maintain books. Don't include payments for printed matter produced for the sole use of the agency; such payments should be charged to 528050, Printing and Binding. Where membership privileges are a part of the subscription price, charge the total cost to 512069, Membership Dues. Purchases for library usage, when the library is a function of the agency, should be charged 538151. |
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Exempt |
| 521071 | Livestock, Poultry, & Fish Supp | Purchases made for live domestic animals, poultry, dangerous and restricted wild animals, breeder kennels, and stocked fish normally kept for use on state farms, institutions, parks, AGR containment facilities, and hatcheries. It also includes those purchased for reproduction or breeding purposes with a unit cost of <$1,000 and/or not expected to be retained for more than one year where the end product is used by the local facility and resold (e.g. chickens for eggs and cows for milk). It EXCLUDES animals kept for food purposes 520050 and livestock with a unit cost of $1,000 or more and expected to be maintained for a period of one year or more (533151). |
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M&E |
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Exempt |
| 521072 | Grounds & Agri Supplies, Equip | Purchases of seeds, grains, feed for animals, shrubs, fertilizers, insecticides, soil conditioners, and garden tools (e.g., hoes, rakes, and spades). This includes purchases of equipment with a per unit cost of <$1,000, as well as repair parts and maintenance supplies for agricultural and grounds keeping equipment (e.g., plows, lawn mowers, trimmers, and threshing machines and associated blades, tires, etc.). Also include supplies for hatcheries and wildlife areas (e.g., welding rods, welding gasses, bins, containers).This includes parts for repair or maintenance when vendor is not paid for service. Repairs performed by a vendor 526056. |
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M&E |
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Exempt |
| 521073 | Agriculture Services | Payments made to vendor for agricultural services such as crop dusting, combine operations, and cleaning grain. |
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1099 |
M&E |
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| 521074 | Livestock Destruction | Payments made to those who have been directed to destroy their diseased livestock. Also charge reimbursements to owners of livestock destroyed by wild predators. |
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M&E |
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| 521075 | AGR Regulatory / Consumr Protect | Purchase of agricultural items with a per unit cost <$1,000 that inspectors use for the purpose of testing and evaluating, to comply with consumer protection and regulatory purposes. This includes all related items for testing, such as photographic supplies and reproductive costs. This includes parts for repair or maintenance when vendor is not paid for service. Repairs performed by a vendor 526056. |
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M&E |
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Exempt |
| 521076 | Cleaning & Maint Suppl, Equip | Purchase of maintenance, janitorial, and laundry parts or supplies including soaps, detergents, waxes, disinfectants, brooms, mops, buckets, light bulbs, and rags, paint, lumber, electrical and plumbing supplies, hardware, and window glass in the maintenance, repair, or cleaning of buildings, equipment, and laundry. It also includes tools, parts and minor purchases used in furnishing a living or recreational area with a unit cost <$1,000 (e.g. drills, saws, power generators, draperies, curtains, rugs, bedding, furniture, and other equipment). This includes parts for repair or maintenance when vendor is not paid for service. Repairs performed by a vendor 526052. For items with a unit cost of $1,000 or more, use 53615x series. |
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M&E |
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Exempt |
| 521077 | Road, Bridge Supl / Maint - DOT Only | Purchase of road maintenance supplies and equipment with a per unit cost of <$1,000 pavement maintenance, snow and ice control, and other functions. It includes aggregate, bituminous premis and liquid, bridge and culvert materials, cement and concrete block, chlorides and salt, guardrail supplies, lumber, materials and parts for posts, paints and thinners, landscaping materials, and survey and testing supplies. DOT use 521093. |
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M&E |
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Exempt |
| 521078 | Road Signs / Signals | Purchase of material for roads, signs road signals. |
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Exempt |
| 521079 | Roads, Bridges, Trails, Ground St | Purchases of gravel, sand, cement, and other supplies and materials used by state employees in the repair, maintenance, and testing of roadways, parking lots, and walkways. This includes paints, materials for guard rails, traffic signs, salt (non-DOT), and similar supplies and materials used primarily in connection with the repair and maintenance of roads, bridges, driveways, and parking areas. This includes parts for repair or maintenance when vendor is not paid for service. Repairs performed by a vendor 526065. |
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M&E |
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Exempt |
| 521080 | Non-Medical Lab / Tests | Purchases of laboratory or other non-medical tests and test kits including swimming water, rocks, coal, drinking water, beach water, soil, and supplies used for sewage treatment. |
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M&E |
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Exempt |
| 521081 | Wearing Apparel - Employees | Purchases of clothing and uniforms, including footwear, required for employees, including, highway patrol officers, penitentiary guards, game wardens, and state employee identifying clothing. Included are other articles of clothing such as coveralls, smocks, shoes, and boots. Clothing purchased for state employees must be required in the course of employment and not useable for everyday wear. Clothing Maintenance and repair should use 526058. |
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M&E |
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Exempt |
| 521082 | Wearing Apparel - Non-Employee | Purchases of clothing and uniforms required for volunteers, contractors and wards of the state. This includes other articles of clothing such as t-shirts, hats, shoes, boots, etc. The purchase must be related to work done within the scope of the agency mission. Clothing maintenance and repair should use account code 526059. |
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M&E |
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Exempt |
| 521083 | Weapons, Ammo, Security, Safety | Purchases of weapons, ammunition, and supplies associated with peace officers, fire, safety, and security (e.g., nightsticks, handcuffs, mace, leather goods, keys, decals, safety vests, security badges, and locks) with a unit cost of <$1,000. For items with a unit cost of $1,000 or more use 539151. |
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M&E |
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Exempt |
| 521084 | Investigative Supplies Nec | Purchase of supplies not elsewhere classified that are used in peace officer/police investigative work to uncover facts (e.g., prepared transcripts, police dogs, dog food, dog training, personal protective equipment). |
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M&E |
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Exempt |
| 521085 | Investigative Services | Purchase of any services used in investigation (e.g., credit references, autopsy, veterinarian for dogs, drug and alcohol testing, etc.) or for police, fire, and safety (e.g., security monitoring and fire protection). |
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1099 |
M&E |
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| 521086 | Immobilization Services | Payments made to law enforcement agencies and county treasurers for fees incurred to immobilize vehicles. |
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1099 |
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Exempt |
| 521087 | Home Monitoring | Payments for electronic monitoring and surveillance devices used for youth or individuals which have been legally determined to be on house arrest or house detention. |
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M&E |
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| 521088 | Background Check | Purchase of background check used in investigations or as a component of state pre-employment hiring processes. |
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1099 |
M&E |
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Exempt |
| 521089 | License, Permits, & Titles | Payments for licenses, validation stickers, permits, titles, notary public certifications, court costs, court fees, docking and filing fees, money orders, and other fees necessary in conducting state business and operations, including motor vehicle fees for state vehicles and internet domain registrations. |
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Exempt |
| 521090 | Merchandise Pkg & MFG Supplies | Purchase of materials used for manufacturing, packaging and displaying merchandise in state retail or wholesale outlets. This includes purchases of raw materials, subassemblies, and parts and equipment with a unit cost <$1,000 used directly in the manufacturing, fabricating, or assembly of goods and finished supplies, and price labels, banding materials, gum paper, and paper bags used in the packaging and displaying of finished goods. This also includes minor safety supplies related to the manufacture of the end product (e.g. goggles, earplugs) and maintenance supplies (e.g. oils and lubricants, sewing machine needles). Items purchased for resale should be charged to 56xxxx category. |
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M&E |
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Exempt |
| 521091 | License Plate Expenses | Purchase of material for the State of Ohio to produce license plates, and all needed materials and supplies to produce plates, stickers, etc. provided to the public as evidence of fees paid. All other supplies and equipment for manufacturing goods for resale should use account code 521090. |
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M&E |
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Exempt |
| 521092 | Minor EQ / Other Supplies Nec | Purchase of supplies and minor equipment costing <$1,000 not elsewhere classified. |
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M&E |
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Exempt |
| 521093 | Salt-chrlorides (DOT ONLY) | Salt-chlorides (DOT ONLY) Purchase of salt for roads maintained by ODOT. Use 521079 for salt purchased to maintain other non-DOT roads or parking lots. |
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Exempt |