HJ 2053.N7G7" """""*' "*""' "lIltlHrniimirm,,™.^*^'^ expenditures fo i?tatt College of Agriculture at Cornell Untbersttp Hvbtav^ The original of tiiis book is in tine Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924014005080 Classifications of State Expenditures FOR THE Governor's Budget Conference A Guide to State Department and Institutional i)fficials in the Arrangement of Items for Required State Appropriations CHAIRMAN: HON. CHARLES S. WHITMAN, GOVERNOR ALBANY J. B. LYON COMPANY, PRINTERS 1915 CLASSIFICATIONS OF EXPENDITURES FOB THE GOVERNOR'S BUDGET CONFERENCE The following definitions of classifications and subclassifications of expense have heen prepai^ed to assist the departments and in- stitutions of the State in the preparation of data for the use of the Governor's Budget Conference in the examinations leading up to the Governor's tentative budget proposal to the Legislature. It was found inadvisable to continue the classifications which have pre- viously been used in the State departments, except in a few in- stances. This arose from the fact that the classifications previously in use confused equipments, supplies and materials and other items of expenditure in such a way as to make direct appropriation for necessary purposes difficult or impossible. The Conference requires that the anticipated expenses of the State shall be listed under one or the other of the classifications indicated. The definitions shall govern when a doubt arises as to the classification of any specific appropriation request. It is not assumed that every department or institution requires appropria- tions xmder all of the headings or under all of the subheadings. To the extent that the departments or institutions have no ex- penses under classifications, it is obvious that requests under these classifications should be omitted. 1. PERSONAL SERVICE Under this classification are included all salaries and wages paid to officials or employees of the State, whether incumbents of per- manent or temporary positions. It is also intended to include oc- casional employment where that employment occurs at least once a year or at stated periods during the year. In these instances such employment should be classified under temporary service. 2. FOOD All articles of food for human beings aie included in this division. The subdassifications of food supplies now used by the State institutions (under the classification of Provisions) have been tentatively accepted for the present budget study of food and are as follows: 2a. Bieadstufis and cereals. 2b. Coffee, tea, cocoa, etc. 2C. Dairy products. 2d. Fish, fresh. 26. Fish, salt and canned. 2f. Meats, fresh. 2g. Meats, salt, smoked and canned. 2h. Poultry. 2k. Fruits, canned, and jellies. 2I. Fruits, dried. 2ni. Fruits, fresh. 2n. Spices, extracts, etc. 2p. Sugar, syrups, etc. 2r. Vegetables, canned. 2t. Vegetables, dried. 2U. Vegetables, fresh. 2V. Yeast, baking powder, etc. 2'w. Miscellaneous. Spirituous liquors are to be included under the classification of medical and surgical supplies, and therefore under no circum- stances are to be included in any of the above subdassifications. 3. FUEL, LIGHT, POWER, AND WATER Fuel supplies include all substances, such as coal, wood, waste and oil, used for cooking, heating, and generating power. Under this classification there shall also be included the cost of all light, power or water purchased, also the cost of electric light bulbs. Gasoline or other fuel used in connection with the operation of motor vehicles is to be included under the classification of motor vehicle supplies. 4. PRINTING Under this heading should be listed the estimated cost of all the publications and reports to be issued ; circulars ; letter heads ; bills; rules and regulations printed for departmental or public distribution; the printed forms, on cards or otherwise, which are necessary for office, departmental or institutional activities or procedure, etc. When printing is done by a department or insti- tution by inmate or hired labor, the materials required for the same should be listed under the classification " Materials for Industry." 5. ADVERTISING This classification is self-explanatory. It is limited to ex- penditure for advertising space in newspapers and periodicals. 6. EQUIPMENT Equipment includes. all apparatus, machinery, vehicles, tools, instruments, furniture, fittings, and other articles which can be used over and over again without a material change in or an appreciable impairment of their physical condition. The main classification of equipment has been divided into fifteen subdivisions, as follows: 6a. Office. 6b. Household. 6C. Medical and surgical. ea. Motorless vehicles and equipment, 6e. Motor vehicles and equipment. 6f. Wearing apparel. 6g. Educational. 6h. Research. 6k. Industrial. 61. Laundry. em. , Farm and garden. 6n. Live stock. 6p. Books. 6r. Engineering. 6t. General plant. 6-a. Office Equipment Office equipment consists of every article of furniture and equipment necessary in an office, and includes the cost of type- writers, adding machines, desks, tables, letter presses, racks, carpets, rugs, filing cases, mimeographs, etc., but does not include drafting equipment, which should be classified as Engineering Equipment. 6-b. Household Equipment This classification is intended primarily for the hospitals and institutions maintained by the State. Household Equipment in- cludes all furniture, such as chairs, desks, tables, rugs, carpets, bureaus, dressers, bedsteads, bedding, bed linen, towels, stoves, cooking utensils, tableware and other dining room ajid kitchen furniture and equipment for institutions such as asylums, homes, prisons or hospitals. The word " Household " is intended to cover not only ther residential and dormitory end of the hospital, but the wards and patients' bedrooms. This classification does not include any tool, instrument, or other equipment used by physicians and surgeons in operating upon or treating patients. Such articles are to be classified as Medical and Surgical Equipment. 6-c. Medical and Surgical Equipment This includes all instruments, operating tables and other equip- ment to be used in operating upon or in the treatment of patients. It includes articles heretofore classified in the State institutions as dental and oculists' instruments and appliances. 6-d. Motorless Vehicles and Equipment Motorless vehicles and equipment includes all vehidles of whatever character, which are not self-propelled. All horse-drawn trucks, wagons, buggies, carriages, carts, also handcarts, harnesses and horse blankets are included in this classification. 6-e. Motor Vehicles and Equipment Motor vehicles and equipment includes all automobiles, motor- cycles and other self-propelled vehicles, and the equipment of the same. In this classification are lamps, horns, robes, trunks, extra rims, baggage carriers. Extra tires and tubes are to be classified as equipment when purchased with the vehicle. 6-f. Wearing Apparel Wearing apparel includes all clothing or other apparel to be worn upon the body by patients, inmates or employees of state institutions, or employees in any department to be equipped by the State with clothing. It includes helmets, boots, all parts of uniforms, and all shields or badges. When wearing apparel for an institution is made by that institution by inmate or hired labor any materials for the same should be listed under the classi- fication "Materials for Industry." 6-g. Educational Equipment This classification includes all school equipment such as desks, chairs, movable blackboards, physical and chemical laboratory apparatus, used for educational purposes. Wher«i the division exists in a department or institution of " Education scholastic " and " Education industrial," this segregation should be shown. 6-h. Researcli Equipment Kesearch equipment includes all laboratory or other apparatus and appliances used in connection with laboratory or research work conducted by any of the State departments or institutiona, as distinct from educational work. 6-k. Industrial Equipment This classification includes all machinery and equipment used in connection with the several industries carried on by the various institutions and departments of the State, whether in the produc- tion of commodities for their own consumption, or for sale to other departments or institutions. Machinery and tools for highr way construction to be used by Highway Department labor, or any machinery or tools used by inmate labor of institutions for highway or sewer construction or repairs or for any industrial purpose, such as the erection or alteration of buildings or plant, should be included under this heading. 6-1. Laundry Equipment Laundry Equipment includes all apparatus and appliances used in the laundry for cleaning or disinfecting purposes. 6-m. Farm and Garden Equipment Under this caption are included such articles as farm machin- ery, implements and tools used in the cultivation of the soil, alsc 8 hand tools, sudi as shovels, hoes, rakes, etc. It does not include motorless or motor trucks or wagons, which are classified under 6-d and 6-e. 6-n. Live Stock Live stock includes all horses, cattle, pigs, sheep, poultry, and all live zoological specimens. 6-p. Books This classification includes all books necessary to be purchased for libraries ; test books for educational use ; and books of refer- ence ; whether for libraries, offices or institutions. 6-r. Engineering Equipment This includes all engineering instruments and engineering drawing tools, steel tapes, etc., for engineering work rooms or field parties. When the equipment is not of a technical engineer- ing character, it should be listed under office equipment or else- where under general classification. 6-t. General Plant Equipment General plant equipment includes equipment for small shops in institutions or departments where minor replacement or repair work is done by department mechanics or laborers permanently employed; or equipment for other departmental activities which do not classify under any of the preceding headings but are a neces- sary part of the departmental organization, also the equipment for the canals, bridges and viaducts of the State. 7. SUPPLIES Supplies are articles which can be used but once or which after being used once show a material change or an appreciable im- pairment of their physical condition. Supplies have been divided into eleven subdivisions, as follows: 7a. Office. 7b. Household. 7c. Laundry, cleaning and disinfecting. 7d. Medical and surgical. 76. Motor vehicle. ji. Educational. 7g. Research. 7I1. Botanical and agricultural. 7k. Forage and veterinary. 7I. Refrigerating. 7in. General plant. 7-a. Office Supplies Office supplies include aU articles necessary to tlie proper opera- tion of an office, illustrated by tlie following: stationery, all kinds; IflHHHIMHI; books with either printed or blank Headings to be used for office records ; binders and loose leaf sheets for loose leaf devices used for the same purpose. The following articles should be included under office supplies when used exclusively for that purpose : ice, drinking water, towels. 7-b. Household Supplies This classification includes consumable articles used in houses hold operation, such as scrubbing brushes, mops, brooms, toilet paper, matches, etc. 7-c. Laundry, Cleaning and Disinfecting Supplies Laundry, cleaning and disinfecting supplies includes all soap, soda, starch, blueing, scouring powders, cleaning preparations, carbolic acid, deodorants, and disinfectants, used in the laun- dry or elsewhere for laundry, cleaning or disinfecting purposes. 7-d, Medical and Surgical Supplies Medical and surgical supplies consist chiefly of medicines, drugs, antiseptics, lotions, anesthetics, stimulants, bandages, and other articles or materials used once in the treatment of or operation upon a patient, which are consumed or thrown away. 7-e. Motor Vehicle Supplies Motor vehicle supplies include gasoline, oil, grease, waste, clean- ing supplies, automobile tires and tubes, carbide or acetylene gas, spark plugs, fan belts, nuts, bolts, and parts of machines to replace 10 broken or worn parts, where these parts are to be replaced by de- partmental labor. .7-f. Educational Supplies Educational supplies consist of all articles of transient use in the schoolsi, provided that the articles either can be used but once, or if used more than once will show a material change in their condition. Under this classification may be included chalk used for blackboard work, various grades of paper, pens, and pencils, used in the school room, and all blank books used in connection with the operation and administration of educational activities. 7-g. Research Supplies This classification includes all supplies used in connection with the research and laboratory and testing work, other than educa- tional, carried on by the State, also articles or materials purchased for laboratory examination or test. 7-h. Botanical and Agricultural Supplies Botanical and agricultural supplies consist of seeds, bulbs, young plants, trees, shrubs, fertilizers, insecticides, etc., used for the farm, park or public grounds. There should not be included under this classification any tools or implements used in planting or cultivating. These should be provided for as equip- ment under the sub-classification of " Fann and Garden Equips ment." 7-k. Forage and Veterinary Supplies Forage and veterinary supplies include all food articles, of whatever nature, consumed by live stock and animals belonging to the State or the institutions supported by the State, and all veterinary supplies used in their treatment. 7-1. Refrigerating Supplies Refrigerating supplies include all ice, salt, ammonia and other articles of similar character used for refrigerating purposes. Tools and equipment used in connection with the cutting and harvesting of ice are to be included under the sub-classification, " General Plant Equipment." 11 7-in. General Plant Supplies Under this classificatioai are included all articles not other- wise classified. Small incidental supplies necessary to the opera- tion of certain equipment and not classifiable in any of the pre- ceding classifications may be included under this heading. 8. MATERIALS This classification is divided into the following subclassiflca- tions: 8a. Highway. 8b. Sewer. 8c. Industrial. 8d. General plant. 8-a. Highway Material This includes cem.ent, sand, broken stone, trap rock, screenings, road oil, fence timber, materials for culverts, viaducts and bridges, and all other materials used upon highways or roads when such material is to be used by departmental or inmate labor. 8-b. Sewer Material This includes all material for sewer construction and mainten- ance when such material is to be used by departmental or inmate labor. 8-c. Industrial Materials This includes all materials for industry (other than highway and sewer materials to be used by departmental or inmate labor). Some of the items are, raw cotton and wool, leather, tin, cloth, lumber, or any other material which forms a part of any fab- ricated or manufactured product of a State industrial activity. Where printing is done, it includes the paper stock, ink, etc. 8-d. General Plant Materials This classification includes all materials for State work pui^ chased for use by departmental or inmate labor not previously listed. This would include materials for canal, bridge and viaduct maintenance such as paint, stone, cement, iron work for replacement, etc. 12 9. HIRED HORSES AND VEHICLES This classification includes all items of expenditure for hired horses and vehicles for whatever purpose in the department or institution except the hire of a vehicle by an employee as an inci- dent of travel. Where a horse and vehicle is regularly hired for use in departmental inspections, it should be listed here. Under this caption should be included the hire of all drivers and carts for farm or carting work for departments or institutions. 10. TRAVELING EXPENSES This classification is subdivided as follows: loa. Transportation of officials or employees, lob. Transportation of inmates (either to or from institution). IOC. Hotel expenses. 10-a. Traveling Expenses of Officials or Employees This includes car fares of all descriptions, bus fares, hire of automobiles or other vehicles incidental to traveling and train e'xpenses. 10-b. Transportation of Inmates This includes the eixpense of transporting inmates to or away from institutions. The expenses of employees when accompany- ing inmates should be classified under 10-a. 10-c. Hotel Expenses This classification is self-explanatory. IL COMMUNICATION Under this classification are included all telephone rentals, telephone tolls, telegraph and cable charges, expenditures for postage, parcel post, espressage and district messenger service. 12. FIXED CHARGES AND CONTRIBUTIONS This classification includes interest on debt, redemptions and sinking fund installments, taxes and assessments payable by the State, awards by the Court of Claims, payments for animals con- demned by the State, payments by the State for the erection of 13 memorials and momiments, payments by the State for public cere- monies, allowances for premiums or prizes at agricultural fairs, rewards for escaped prisoners, etc., also payments to inmates, where they receive compensation for work in or for institutions or departments. 13. GENERAL PLANT SERVICE Under this classification is included the cost of services other than regular or temporary employment. Typical instances are the purchase of completed plans and specifications from an archi- tect, a report by an expert on a State activity, surety bonds, shoeing of horses, window-cleaning service. 14. RENTS This classification includes all amounts to be paid- for the use of lands, buildings or other real property. 15. CONTINGENCIES A contingency appropriation is provided to meet expenses which cannot be foreseen. Where a complete and accurate study of anticipated expenditures of a department or institution is made before appropriation, contingency appropriations should be minimized or completely disappear. A small allowance, however, may be granted to large departmental units for contingencies, but when granted should not be used for any of the purposes included in other specific appropriations, but for those expenditures which were not foreseen and therefore were not specifically allowed or disallowed. 16. REPAIRS In the classification of repairs is included the cost necessary to restore a structure or part of a structure, or the equipment of a building or equipment other than building equipment (when the equipment is to be wholly or partially replaced), a road, sewer, viaduct, bridge, waterway, steamboat, tug, launch, barge, or any other form of public structure or plant, to its original condi- tion for safe, sanitary and serviceable use. 14 The estimates for repairs are to be based on the cost of the labor plus the materials, equipment, parts of equipment or other articles required to accomplish the restoration. In this classifica- tion are not to be included the petty repairs to a building, plant or equipment which are done by permanent employees assigned to the building or institution or plant where the repair consists of such work as these individuals may do with the facilities of a tool box or small departmental shop. Under this classification it is assumed that the personal service required is to be included under contract (where the contract will include both labor and materials for the completed job), or that the materials or equipment are to be bought by the de- partment or institution and the work done by inmate labor or by outside labor employed by the department or institution. 17. CONSTRUCTION OR PERMANENT BETTERMENTS The classification of construction includes new buildings or additions to buildings, new highways, sewers or drainage work, sewage disposal plants, reservoirs, water plants, new pipe lines, canal construction, bridges and viaducts, also the construction of steamboats, tugs, barges or other water craft necessary to the State service. Permanent betterments are to be distinguished from repairs in the fact that a repair merely restores to the original condition for service or use, while a permanent betterment is one which in- creases the service or use to be obtained from any part of the State plant beyond the original intention. An example of a permanent betterment would be where a floor was constructed to carry a given weight per square foot and was suitable for its original pur- pose, but a substantial increase in the strength of the floor would make the structure available for other use, such as the placing of heavy machinery where light machinery had been installed. Another example: The construction of a second stairway in a building where one stairway had originally existed, increasing the facilities of the building in that respect. Another example is the installation of a new boiler and a larger radiating area in 15 a steam heating plant where the original inatallation had heen in- adequate. 18. ACQUISITION OF REAL ESTATE This classification includes appropriations for the direct pur- chase of real estate or for the payment for real estate obtained by the State under condemnation proceedings and includes not only the amount of the award but all the incidental charges of a con- demnation proceeding other than the legal or other service fur- nished by State officers in the performance of their regular duties. November 15, 1915. Photomount Pamphlet Binder OayJArdBi«i.Ine. Uakers Syiimse, N. Y.