Controller's Division OUS Fiscal Policy Manual

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Section 02.11D: Account Codes -- Facilities & Utilities Related (230XX, 233XX, 235XX, and 240XX)

Section 02.11D is comprised of the following subsections:

• Utilities (230XX)
• Waste Disposal (233XX)
• Maintenance and Repairs (235XX)
• Rentals and Leases (240XX)

[1] Utilities

[2] Waste Disposal

[3] Maintenance and Repairs

This section applies to expenditures for maintenance and repairs of buildings, grounds and equipment. These codes are intended for ordinary expenses of a recurring nature applicable to maintenance and repairs, including maintenance contracts. Outside labor charges for maintenance and repair services are included.

23531 Custodial - Contract (tax reportable)

Expenditures for janitorial and housekeeping services performed under contracts with non-institutional persons or companies.

[4] Rental and Leases

[a] Rentals

[b] Operating Leases

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