(As defined in SAMS Manual, Section 11.50.30)
“The item ‘contractual services’, when used in an appropriation act, means and includes: (a) Expenditures incident to the current conduct and operation of an office, department, board, commissions, institution or agency for postage and postal charges, surety bond premiums, publications, subscriptions, office conveniences and services, exclusive of commodities as herein defined; (b) Expenditures for rental of property or equipment, repair or maintenance of property or equipment including related supplies, equipment, materials, services, replacement fixtures and repair parts, utility services, professional or technical services, moving expenses incident to a new State employment, and transportation charges exclusive of ‘travel’ as herein defined; (c) Expenditures for the rental of lodgings in Springfield, Illinois and for the payment of utilities used in connection with such lodgings for all elected State officials, who are required by Section 1, Article V of the Constitution of the State of Illinois to reside at the seat of government during their term of office; (d) Expenditures pursuant to multi-year lease, lease-purchase or installment purchase contracts for duplicating equipment authorized by Section 5.1 of the ‘The Illinois Purchasing Act’, approved July 11, 1957, as now or hereafter amended; (e) Expenditures of $5,000 or less per project for improvements to real property which, except for the operation of this Section, would be classified as ‘permanent improvements’ as defined in Section 21. The item ‘contractual services’ does not, however, include any expenditures included in ‘operation of automotive equipment’ as defined in Section 24.2."
-
Includes contractual agreements for services to be performed; all charges for the acquisition of supplies, materials, and parts utilized for the repair and maintenance of equipment.
-
Examples of items coded as “Contractual Services”:
- Advertising
- Cables
- Copying (duplicating) / Photographic charges
- Light Bulbs
- Membership Fees
- Registration Fees
- Rental of Real Property or Equipment
- Repair & Maintenance of Real Property or Equipment
- (including replacement/repair parts & materials)
- Software Purchase
- (including Software Maintenance & Technical Support, Software Upgrades, Lease of Software, & Software Licenses)
- Subscriptions
(As defined in SAMS Manual, Section 11.50.30)
Defined by “an Act in relation to State Finance” (30 ILCS 105/15b) as follows: “The item ‘commodities’ when used in an appropriation Act, means and includes expenditures in connection with current operation for the purchase of articles of a consumable nature which show a material change or appreciable depreciation with first usage and equipment having a unit value not in any instance exceeding $100, but does not include any expenditure for library books, any expenditures for replacement fixtures or repair parts in connection with the repair and maintenance of property or equipment or expenditures included in ‘permanent improvements’ as defined in Section 21, ‘operation of automotive equipment’ as defined in Section 24.2 and ‘telecommunications services’ as defined in Section 24.3.”
-
Commodities are consumable goods and supplies have a unit price of not exceeding $100.00.
-
When determining the appropriate code to apply, always think of the purpose to which the item is to be used.
-
If shipping cost plus unit price of the item exceeds $100.00, the item should be coded “Equipment”.
-
Examples of items coded as “Commodities”:
- Janitorial Supplies
- Laboratory Supplies
- Office Supplies
- Printing / Printed Forms
- Wearing Apparel
(As defined in SAMS Manual, Section 11.50.30)
Defined by “An Act in relation to State Finance” (30 ILCS 105/20) as follows: “The item ‘equipment’, when used in an appropriation act, shall mean and include all expenditures for library books, and expenditures, having a unit value exceeding $100, for the acquisition, replacement or increase of visible tangible personal property of a non-consumable nature, including livestock, whether by purchase, lease-purchase or installment purchase contract. In addition, the ‘option price’ under a bona fide lease with option to purchase is properly payable from the item ‘equipment’.
-
Equipment: Unit price of item is greater than $100.00 and useful life of at least 1 year.
-
If shipping cost plus unit price of the item exceeds $100.00, the item should be coded “Equipment”.
-
Examples of items coded as “Equipment”:
- Computer Equipment (unit price > $100.00)
- Laboratory Equipment (unit price > $100.00)
- Major Tools (unit price > $100.00)
- Office Equipment (unit price > $100.00)
- Office Furniture (unit price > $100.00
