Supplies

Supplies

• Supplies are items that are consumed or used up during one year in the normal course of business.
• It is important to note that not all granting agencies will agree with ACC’s GL definitions. Some, for example, may consider small equipment items less than $500 to be a supply.
• Grantors may also place specific restrictions on what types of supply items are allowable under the grant. For example, food may be specifically disallowed.

Common supply subcodes

• 6301 (consumable supplies): usually office supplies or supplies that are necessary to support the administration of a program.
• 6302 (instructional supplies): supplies that are specifically necessary for the instruction of students.
• 6303 (food & refreshments): food purchases or catering for meetings or events – not food associated with travel costs.
• 6306 (books/publications/subscriptions): books or magazines, often a single manual or reference book a faculty member needs to develop curriculum.