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NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P71121 Domestic Travel 711211 Per Diem - In State 93226 Athletics- Per Diem
97131 Hotel Accomodations-Domestic
711213 Airfare - In State 93222 Athletics- Airfare
711214 Car Rental - In State 93228 Athletics- Car Rental
711215 Registration Fee - In State 96365 Registration Fees - in state
96387 Tours\ All Types
711251 Per Diem - IS Team Travel 93201 Athletics- Team Per Diem
711253 Airfare - IS Team Travel 93231 Athletics- Team Airfare
711254 Car Rental - IS Team Travel 93202 Athletics- Team Car Rental
711255 Reg. Fee - IS Team Travel 93215 Athletics- Team Registration
711256 Incidental Exp - IS Team Trave 93235 Athletics- Team Incidentals
711271 Per Diem - IS Athletics Recrui 93219 Athletics- Recruiting Per Diem
711273 Airfare - IS Athletics Recruit 93224 Athletics- Recruiting Airfare
711274 Car Rental - IS Athletics Recr 93214 Athletics- Recruiting Car Rental
711275 Reg. Fee - IS Athletics Recrui 93220 Athletics- Recruiting Registration
P71123 Foreign Travel 711231 Per Diem - Foreign 97132 Hotel Accomodations-Foreign
P71140
Rent Exp Other than
Building 711401 Rental of Equipment 97524 Construction Equipment (Not Ot
97708 Albums\ Tapes\ Compact Disks\
97710 Appliances and Equipment\ Hous
97725 Cafeteria\ Food Service\ and K
97732 Drapery and Curtain Rental or
97735 Entertainment and Hospitality
97737 Film\ Movie and Video Tape Ren
97739 Floor Covering and Carpet Equi
97741 Furniture\ Not Office\ Rental
97742 Furniture\ Office\ Rental or L
97749 Hand Tool Rental or Lease
97751 Hardware\ Shelf Hardware\ and
97759 Musical Instrument Rental or L
97763 Scaffolding and Ladders Rental
97764 Sewing and Textile Machine Ren
97773 Toilets and Showers\ Portable\
97785 Vending Machine Rental or Leas
97786 Venetian Blinds\ Awnings\ and
97917 Chemical Laboratory Equipment
97920 Controlling\ Indicating\ and R
97935 Engineering Equipment and Supp
97937 First Aid and Safety Equipment
97939 Furniture\ Hospital - Speciali
97945 Hospital Equipment - General\
97946 Hospital Equipment - Invalid\
97947 Hospital Surgical and Operatin
97952 Laboratory Equipment and Acces
97953 Laboratory Equipment and Acces
97965 Refrigeration Equipment and Ac
97970 Sanitiz/Disinf Eqp Rent/Lease
97972 Scales and Weighing Apparatus
97981 Testing and Training Apparatus
97994 X-Ray Equipment\ Medical\ Rent
98111 Air Compressors and Accessorie
98112 Air Conditioning Equipment and
98114 Amusement Park Ride Equipment
98116 Athletic Equipment and Sportin
98117 Audio/Visual Equipment Rental
98120 Book and Publication Rental or
98124 Containers\ All Kinds (Includi
98130 Electrical Equipment and Suppl
98132 Energy Collecting Equipment Re
98136 Fencing Rental or Lease
98138 Fire Protection Systems and Su
98139 Fishing\ Hunting\ and Camping
98140 Garden\ Greenhouse\ and Nurser
98141 Gas Equipment Rental or Lease
98143 Generator Rental or Lease
98146 Guard Dog Rental or Lease
98147 Heating Units\ Ventilating Equ
98149 Irrigation Systems Rental or L
98152 Meeting Room Equipment and Acc
98154 Plumbing Equipment Rental or L
98156 Police Equipment Supplies Rent
98157 Pumps and Pump Accessory Renta
98161 Recreational\ Park\ Picnic and
98165 School Equipment and Supplies
98166 Security and Access Systems (A
98168 Steam Boilers\ Steam Heating\
98169 Storage Tank Rental or Lease
98172 Tents\ Tarpaulins and Supplies
98173 Timepieces Rental or Lease
98174 Theatrical Equipment and Suppl
98176 Traffic Control Equipment and
98182 Weather Instrument\ Equipment\
98183 Washers\ Pressure (All Types)\
98184 Water and Sewer Equipment (Inc
98185 Welding Equipment and Supplies
98318 Broom\ Brush\ and Mop Manufact
98322 Clothing Rental or Lease (Incl
98334 Floor Maintenance Machine Rent
98338 Janitorial Equipment Rental or
98345 Laundry and Dry Cleaning Equip
98347 Lawn Equipment Rental or Lease
98355 Painting Equipment and Supplie
98364 Robes\ Caps\ and Gowns (Choir
98368 Spraying Equipment Rental or L
98377 Textiles\ Linens\ etc. Rental
98379 Treated and Dry Mops and Rugs
98380 Treated and Dry Sweeping and D
98512 Audio/Video Equipment and Acce
98523 Copy Machines\ Thermal Type\ R
98524 Copy Machines\ Coated orTreate
98525 Copy Machines (For use by Engi
98526 Copy Machine\ Plain Paper Type
98527 Copy Machines\ Digital and Ana
98528 Coolers\ Drinking Water\ Renta
98530 Digital Printing and Graphic S
98535 Duplicating Machines (All Type
98540 Filing Systems Rental or Lease
98547 Intercom and Other Sound Equip
98552 Library Machine Rental or Leas
98554 Mailing Equipment Including Po
98555 Microfiche/Microfilm Equipment
98558 Office Machines\ Multi-Functio
98559 Office Machines\ Equipment\ an
98560 Postal Equipment Rental or Lea
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P71140 Rent Exp Other than 711401 Rental of Equipment 98561 Photographic and Recording Equ
98562 Plant (Nursery Stock) Rental a
98564 Printing Plant Equipment and S
98569 Radio and Telecommunications E
98573 Signs\ Message Boards and Cent
98574 Software\ Computer\ Rental or
98576 Teleconference Systems Rental
98577 Telephone Systems and Portable
98578 Television Equipment and Acces
98579 Ticket Dispensing and Collecti
98585 Visual Education Equipment and
98586 Voice Mail Systems Rental or L
98587 Voting Machine Rental or Lease
711402 Rental of Facilities 97165 Room Rental or Lease for Confe
711405 Rental of IT Equipment 98412 Bursters\ Decollators\ Detache
98419 Communication Boards\ Control
98423 Computers\ Micro\ Rental or Le
98424 Comp/Hndhld/LT/NB Rent/Lease
98426 Computers\ Mini and Mainframe\
98430 Computer Accessories (Not Othe
98434 Covers and Enclosures (Acousti
98439 Drives\ Rental or Lease: CDROM
98454 Peripheral Miscellaneous Renta
98457 Power Supplies Rental or Lease
98460 Printers and Plotters\ Compute
98483 Scanner and Reader Rental or L
98484 Servers Rental or Lease
98487 Terminals\ CRTs and Remote Job
98492 Word Processing Equipment Rent
711406 Rental of Vehicles 12001 Boat other Water Vessel Rental
93238 Athletics-Rental of Vehicles
97511 Airplanes\ Gliders\ Helicopter
97521 Boats\ Motors\ and Marine and
97588 Utility Vehicle Rental or Leas
P71190
Other Operating
Expenses 711021 Freight 96126 Crating and Packing Services f
96201 Freight Charges
96286 Transportation of Goods and Ot
711031 Courier Services 96224 Courier/Delivery Services (Inc
711077 Investment Management Fees 94657 Investment Management Fees
711363 Insurance & Casualty General L 95352 Insurance and Insurance Servic
711371 Other Insurance 93205 Athletics - Other Insurance
711601 Catering 66005 Alcoholic Beverages\ All Types
96115 Concessions\ Catering\ Vending
96219 Cafeteria and Restaurant Servi
711902 Software License 92051 Software License
711903 F&E under $5,000 04506 Appliances\ Small\ Electric (N
04512 Appliances\ Small\ Non-Electri
04514 Blenders\ Household
04515 Bread Makers
04517 Can Openers\ Household
04518 Cleaners and Sweepers\ Hand-Op
04520 Coffeemakers\ All Types (House
04521 Cooking and Food Preparation U
04522 Cookware and Bakeware\ Househo
04524 Dishwashers
04525 Dishes\ Drinking Utensils\ and
04530 Disposal Units
04540 Flatware and Cutlery\ Househol
04546 Hot Plates and Burners\ Gas or
04547 Irons\ Clothes (Household Type
04548 Ironing Tables (Ironing Boards
04549 Ironing Table (Board) Pads and
04550 Kitchen Units\ Compact\ Comple
04551 Mixers\ Food (Household Types)
04552 Ovens\ Microwave and Convectio
04554 Ranges\ Stove Tops\ and Ovens\
04560 Ranges\ Stove Tops\ and Ovens\
04564 Recycled Appliances and Access
04566 Refrigerators and Freezers
04570 Skillets\ Electric\ Household
04572 Storage Baskets\ Metal and Pla
04573 Toasters and Toaster Ovens
04574 Tools\ Appliance
04575 Trash Compactors (See 165 and
04577 Vacuum Cleaners\ Manual (Inclu
04578 Vacuum Cleaners\ Electric (Inc
04584 Vent Hoods (For Ranges)
04585 Vent Kits\ Household Laundry D
04592 Washers and Dryers\ Coin-Opera
04594 Washers and Dryers\ Residentia
04595 Water Softeners\ Household
07003 Ambulances and Rescue Vehicles
07006 Automobiles (Effective 1-1-06
07008 Bookmobiles Complete (Effecti
07012 Motorcycles\ Accessories\ and
07015 Motor Homes (Effective 1-1-06
07018 Motor Scooters and Trucksters\
07020 Motor Scooters and Trucksters\
07022 Off-Road Vehicles (Tracked or
07023 Passenger Vehicles\ Electric
07024 Prisoner Transport Bus and Van
07030 School Bus Chassis (Effective
07033 School Buses\ Complete\ Conven
07036 School Buses\ Complete\ Small
07042 Short Wheelbase\ Two-and Four-
07043 Snowmobiles (See Class 765 for
07045 Truck Tractors (Effective 1-1
07047 Trucks\ Cab and Chassis Only
07048 Trucks (One Ton and Less Capac
07051 Trucks (Over One Ton Capacity)
07053 Trucks (With Specialized Bodie
07054 Trucks\ Diesel (All Capacities
07057 Trucks\ Fire Protection and Cr
07059 Trailers\ Custom: Personnel\ F
07060 Trailers\ Dump\ Bottom Dump Ty
07061 Trailers\ Dump\ Hydraulic (Ef
07063 Trailers\ Farm Implement and P
07066 Trailers\ Flat Bed (Effective
07069 Trailers\ Gooseneck (Effective
07072 Trailers\ House (Mobile Dorms\
07073 Trailers\ Hydraulic Elevating
07075 Trailers\ Livestock (Effective
07077 Trailers\ Pole (Effective 1-1-
07078 Trailers\ Lowboy (Effective 1
07079 Trailers\ Roller Bed (Effectiv
07080 Trailers\ Tank (Effective 1-1-
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P71190 Other Operating 711903 F&E under $5,000 07081 Trailers\ Tilt Bed (Effective
07082 Trailers\ Truck (Not Otherwise
07084 Trailers\ Van\ Completely Encl
07087 Trailers\ Van\ Semi-Enclosed (
07088 Trailers\ Wire Stringing (Reel
07089 Trams\ Touring (Effective 1-1-
07092 Vans\ Cargo (Effective 1-1-06
07093 Vans\ Personnel (Regular and H
07094 Vans\ Modified (Custom) (Effec
07095 Wreckers (Effective 1-1-06 thi
07102 All Terrain Amp Veh Search/Res
07103 Ambulances and Rescue Vehicles
07104 Automobiles and Station Wagons
07105 Automobiles\ Police and Securi
07114 Bus Chassis\ School
07115 Buses Complete\ School (Conven
07116 Buses Complete\ School (Small
07117 Buses and Vans\ Prisoner Trans
07120 Electric Personal Assistive Mo
07153 Motorscooters and Trucksters (
07155 Motor Homes (Incl. Bookmobiles
07156 Motorcycles
07176 Snowmobiles (See Class 765 for
07177 Specialty Vehicles
07180 SUV Type Vehicles (Incl. Carry
07186 Trams\ Touring
07190 Vans\ Cargo
07191 Vans\ Customized
07192 Vans\ Passenger (Regular and H
07201 Class 1 Trucks (6\000 lb. GVWR
07202 Class 2 Trucks (6\001 - 10\000
07203 Class 3 Trucks (10\001 - 14\00
07204 Class 4 Trucks (14\001 - 16\00
07205 Class 5 Trucks (16\001 - 19\50
07206 Class 6 Trucks (19\501 - 26\00
07207 Class 7 Trucks (26\001 - 33\00
07208 Class 8 Trucks (33\001 lb. GVW
07230 Trucks\ Fire Protection and Cr
07235 Trucks Training Simulator
07294 Wreckers\ Complete (See 065-95
07305 Trailers Cargo Enclosed
07308 Trailers W/Enclosed Refrig.
07310 Trailers\ Semi\ Enclosed
07314 Trailers\ Specialty\ Enclosed\
07315 Trailers\ Specialty\ Frame\ Ta
07324 Trailers\ Transport\ Dry Bulk
07327 Trailers\ Transport\ Equipment
07328 Trailers\ Transport\ Equipment
07330 Trailers\ Transport\ Machinery
07332 Trailers\ Transport\ Tank
07343 Trailers\ Utility\ Enclosed\ T
07345 Trailers\ Utility\ Flatbed\ Ta
07347 Trailers\ Utility\ Gooseneck
07350 Trailers\ Utility\ Tilt Deck\
07360 Trailers\ Various Types (Not O
10004 Baskets\ All Types (Not Otherw
10005 Boxes\ Crates\ Baskets\ etc. (
10006 Containers\ Plastic (All Purpo
10007 Containers\ Recycling
10008 Covers\ Drum (All Types and Si
10009 Casks
10010 Drum Spigots\ Metal or Plastic
10011 Crates Plywood
10015 Drums\ Miscellaneous
10020 Flip-top Cap Closures
10021 Freight and Cargo Containers (
10025 Gaskets\ All Types (For Barrel
10030 Hazardous Material (Chemicals)
10031 Hazardous Material Containment
10034 Holders and Containers\ Compos
10037 Labels\ Hazardous Material Con
10040 Pail-Type Containers\ Steel
10045 Plastic Barrels and Drums\ Rei
10049 Plugging Compounds\ Chemically
10050 Plugs\ Drum
10051 Pumps Drum
10056 Recycled Containers\ All Types
10057 Repair Supplies and Equipment
10060 Stainless Steel Drums
10067 Steel Barrels\ Drums\ and Kegs
10085 Wooden Barrels and Drums
10512 Ball Bearings and Parts
10518 Bearing Assemblies (Including
10530 Bearings and Parts (For Marine
10532 Bearings\ Various Types (Not O
10536 Journal Boxes
10548 Pillow Blocks (For Bearings)
10558 Recycled Bearings
10560 Roller and Needle Bearings and
10572 Roller Taper Bearings and Part
10584 Sleeve Bearings and Parts
11009 Accessories: Dressing\ Hooks\
11013 Belts\ Recycled
11018 Conveyor and Elevator: Canvas
11022 Conveyor and Elevator: Neopren
11026 Conveyor\ Food Processing: Neo
11033 Flat Belts\ Automotive and Law
11040 Power Transmission\ Canvas or
11048 Power Transmission\ Leather
11056 Power Transmission: Neoprene\
11063 Recycled Automotive and Indust
11074 V-Belts\ Automotive Fan and Ge
11082 V-Belts\ Industrial
11090 V-Belts\ Fractional Horsepower
11095 V-Belts\ Wedge Type\ Oil and H
16502 Blenders\ Food Cutters\ and Mi
16505 Cabinets\ Counters\ Stands\ Ta
16507 Cafeteria and Kitchen Equipmen
16508 Can and Bottle Crushers
16510 Can Openers and Knife Sharpene
16512 Can Openers\ Manual
16514 Cleaner/Sanitizer
16515 Coffeemakers\ Hot Water Dispen
16516 Cold Packs (For Use in Keeping
16517 Coffee Mills
16518 Compactors\ Trash\ Cafeteria T
16519 Cotton Candy Machines
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P71190 Other Operating 711903 F&E under $5,000 16520 Deep Fat Fryers
16523 Dish Storage Units
16526 Dish Trucks and Tote Boxes
16529 Dishwashers
16530 Dispensers: Aluminum Foil\ Pla
16531 Dispensers\ Butter or Margarin
16532 Dispensers: Cream\ Juice\ Milk
16533 Dispensers: Cup\ Dish\ Silverw
16534 Dispensers: Drinking Straw\ Na
16535 Disposal Units
16537 Dunnage Racks
16538 Extractors\ Juice
16541 Filters\ Grease Cleaning (For
16544 Food Containers\ Stainless Ste
16545 Food Containers\ Storage\ Comm
16546 Food Serving Dinnerware (Not O
16547 Food Carts and Cafeteria Servi
16548 Hot and Hot and Cold Pass-Thro
16550 Ice Cream Making Machinery (In
16552 Ice Equipment: Carts\ Crushers
16554 Ingredient Storage Bins
16557 Menu Boards
16559 Napkin Holders
16560 Ovens\ Convection and Microwav
16561 Pasta Cookers and Machines
16562 Peelers\ Fruit or Vegetable
16565 Popcorn Machines
16568 Racks: Cup\ Glass\ Tray\ etc.
16569 Racks\ Dispensing (Food Servic
16570 Racks\ Utensil and Pastry: Alu
16573 Ranges\ Griddles\ Hot Plates\
16575 Recycled Cafeteria and Kitchen
16576 Sanitizers (Used to sanitize d
16577 Sieves and Strainers\ Food
16579 Sinks\ Scullery\ Galvanized an
16580 Slicers and Shredders
16582 Soup Kitchens\ Cafeteria
16585 Steam Cookers and Steam Jacket
16588 Storage Shelves\ Aluminum\ Chr
16589 Table Coverings\ Food Service
16591 Toasters\ Electric and Gas
16592 Vending Machines\ Non-Refriger
16594 Vent Hoods and Exhaust Systems
22530 Coolers\ Electric (Water Fount
22532 Coolers\ Non-Electric (Water F
22540 Coolers\ Storage Type (Remote
22564 Recycled Drinking Fountains an
28706 Amplifiers and Preamplifiers (
28712 Batteries and Hardware For Ele
28718 Chemicals for Electronics Use:
28725 Circuit Board Production Equip
28726 Circuit Cards
28728 Custom Electronics Bldg Ctrl
28730 Detectors (Electron\ Photon) a
28736 Metal Items: Boxes\ Cabinets\
28737 Meter
28742 Microprocessors (CPU Chips\ et
28748 Microwave Equipment and Access
28754 Power Supplies\ Computer Room
28755 Power Supplies (Not Computer R
28757 Protective Devices\ Electronic
28758 Elec Read Dev(Kindle/Nook/etc)
28759 Recycled Electronic Components
28760 Repair Equipment\ Electronic:
28766 Replacement and Component Part
28771 Semiconductors\ Parts\ and Acc
28772 Shelf Hardware\ Electronic: Ad
28778 Teaching and Demonstration Uni
28780 Testing Equipment and Systems\
28782 Transmitters\ Emergency Alarm
28784 Tubes\ Electron Multiplier and
28790 Tubes\ Electronic: Cathode Ray
28796 Wire and Cable\ Electronic: Au
29010 Cells\ Solar (Photovoltaic Cel
29017 Recycled Energy Collection Equ
29020 Solar Air Conditioning Systems
29030 Solar Space Heating Systems an
29040 Solar Heat Collector Systems a
29050 Solar Heat Collector Tracking
29060 Solar Heat Collectors\ Concent
29065 Solar Heat Collectors\ Evacuat
29070 Solar Heat Collectors\ Flat Pl
29080 Solar Powered Electrical Syste
29082 Solar Energy Systems\ Complete
29086 Solar Radiant Flux Measuring I
29090 Solar Water Heating Systems an
29095 Wind Electrical Generating Sys
29530 Dumbwaiters and Parts
29535 Escalators and Parts
29540 Freight Elevators and Parts
29548 Monitors\ Elevator and Escalat
29550 Moving Walks and Parts
29570 Passenger Elevators and Parts
29575 Recycled Elevator Equipment\ A
30504 Blades\ Gouges\ Knives\ Needle
30506 Calculators (Programmed for Su
30508 Cloths\ Films\ and Papers (Spe
30510 Cloths\ Films\ and Papers (Sto
30512 Cloths\ Films\ and Papers\ Rep
30515 Covers (For Drafting and Drawi
30518 Data Books and Tables\ Enginee
30521 Direct Print Supplies\ Dry Pro
30523 Direct Print Supplies\ Wet Pro
30525 Distance Measuring Equipment (
30528 Drafting and Drawing Instrumen
30530 Drafting and Drawing Pencils\
30532 Drafting Machines and Scales
30533 Drafting Supplies: Brushes (Du
30535 Drawing Boards\ Curves\ Protra
30536 Drafting Paper
30538 Duplicator Paper: Blue Print\
30539 Duplicator Paper\ Chemicals\ a
30540 Duplicators: Blue Print\ Brown
30542 Engineering Supplies\ Miscella
30544 Erasers and Erasing Machines\
30548 Field Books\ Engineers'
30550 Field Equipment: Arrows\ Bush
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P71190 Other Operating 711903 F&E under $5,000 30553 Graphic Art Type Supplies
30555 Lettering Equipment (Automatic
30557 Lettering Equipment (Hand Mani
30558 Magnifying Glasses\ Angle Mirr
30559 Maps\ Engineer and Topographic
30560 Measuring Equipment: Chains\ M
30561 Measuring Equipment\ Area (Lar
30564 Opaquing and Transparentizing
30568 Planimeters
30570 Recycled Engineering Equipment
30571 Signage and Logos\ Architectur
30572 Slide Rules
30575 Straightedges
30578 Surveying Instruments and Acce
30580 Surveying Systems\ Geo/Satelli
30582 Tables\ Tracing and Light
30584 Technical Pens and Sets\ Point
41003 Beds and Mattresses\ Hospital
41006 Cabinets\ Instrument and Treat
41009 Cabinets\ Narcotics
41012 Carts: Dressing\ Laboratory\ M
41015 Chairs and Modules\ Blood Coll
41018 Chart Cabinets\ Carts\ and Hol
41024 Cubicle Curtains and Privacy S
41030 Examining Room Suites (Not Opt
41033 Furniture\ Health Care (Custom
41034 Furniture\ Hospital (Not Speci
41036 Incubators\ Infant
41042 Mortuary Furniture: Autopsy Ta
41048 Nurses' Desks and Accessories
41054 Nursery Equipment and Furnitur
41060 Operating and Examination Room
41066 Recovery and Treatment Room Fu
41068 Recycled Health Care and Hospi
41072 Tables\ Examination; and Acces
41078 Tables\ Operating; and Accesso
41084 Tables\ Treatment; and Accesso
41513 Cabinets\ Storage\ Floor and W
41526 Cases: Laboratory\ Museum\ Spe
41539 Casework\ Metal
41540 Casework\ Wood
41552 Fume Hoods\ Laminar Flow Hoods
41555 Furniture\ Laboratory (Custom
41557 Recycled Laboratory Furniture
41558 Refrigerators and Cooling Equi
41565 Service Fixtures: Cocks\ Conne
41578 Sinks\ Laboratory Type
41585 Stools\ Laboratory
41591 Tables\ Laboratory Type
42003 Arts and Crafts Furniture (Tab
42004 Auditorium\ Stadium\ Team Seat
42008 Cafeteria Furniture\ Chairs an
42009 Cafeteria Furniture\ Booths
42011 Casework and Cabinets\ Custom\
42012 Chapel Furnishings: Pews\ Pulp
42013 Children's Furniture (Incl. St
42014 Counters\ Sales and Store
42015 Courtroom Furniture: Chairs\ T
42016 Dormitory Furniture\ Metal: Wa
42018 Dormitory Furniture\ Plastic:
42020 Dormitory Furniture\ Wood: War
42024 Folding Chairs\ Tables\ and Ch
42025 Folding Chairs and Tables Wood
42028 Folding Chairs and Tables\ Woo
42030 Furniture\ General (Custom Mad
42034 Furnishings (Not Otherwise Cla
42040 Household Furniture\ General L
42044 Institutional Furniture\ All T
42048 Library Shelving\ Metal
42052 Library Shelving\ Wood
42056 Library Furniture: Book Trucks
42059 Lounge Furniture\ Upholstered
42060 Lounge Furniture\ Steel\ Indoo
42061 Lounge Furniture\ Steel\ Outdo
42062 Lounge Furniture\ Indoor: Fibe
42063 Lounge Furniture\ Outdoor: Fib
42064 Lounge Furniture\ Indoor\ Wood
42065 Lounge Furniture\ Outdoor\ Woo
42066 Mailroom Furniture: Bins\ Boxe
42068 Mattresses and Bedsprings (Inc
42072 Mirrors\ Glass (Not Auto\ Barb
42073 Mirrors\ Safety and Security\
42074 Mirrors\ Safety and Security (
42081 Recycled Furniture for Cafeter
42084 Schoolroom Furniture\ Metal: C
42086 Schoolroom Furniture; Plastic\
42088 Schoolroom Furniture\ Wood: Ca
42092 Showcase\ Trophy Cases and Exh
42093 Stools\ Household
42096 Work Benches\ Shop Desks and T
42503 Bookcases and Bookshelves\ Met
42506 Chairs\ Metal
42507 Chairs\ Wood
42510 Costumers and Racks: Clothes\
42511 Counter\ Work
42513 Credenza Unit\ Metal
42514 Credenza Unit\ Wood
42517 Data Processing Furniture\ Met
42518 Data Processing Office Furnitu
42520 Desks and Tables\ Metal
42521 Desks and Tables\ Wood
42530 Drafting Chairs and Stools\ Me
42533 Drafting Plan and Map Files\ M
42534 Drafting Plan and Map Files\ W
42537 Drafting Tables\ Metal and Woo
42540 Filing Cabinets\ Metal: Card\
42541 Filing Cabinets\ Wood: Card\ L
42542 Filing Systems\ Mobile\ High D
42544 Fire Files
42547 Floors\ Raised Access Type (Fo
42548 Furniture\ Office (Custom Made
42549 Hutches for Desks\ Credenzas\
42550 Key Storage Cabinets and Files
42553 Lockers\ Storage (For Coats\ H
42554 Modular Panel Systems\ (With M
42555 Modular Panel Systems\ (With S
42556 Partitions\ Free Standing\ All
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P71190 Other Operating 711903 F&E under $5,000 42558 Plastic\ Polypropylene\ Fiberg
42559 Posting Stands and Trays
42560 Posture Chairs (Ergonomic)
42562 Racks\ Metal\ Stationary and M
42564 Recycled Office Furniture (Boo
42565 Recycled Office Furniture (Fil
42568 Rotary Filing Systems
42571 Safe Files
42574 Safes\ Vaults\ and Night Depos
42577 Safety Step Stepladders (For O
42579 Shelving/Wood(Not Lib/Shop)
42580 Shelving\ Metal (Not Library o
42581 Shelving\ Mobile\ Track Type
42582 Shims\ Leveling (For Furniture
42583 Stands\ Office Equipment and M
42587 Storage Cabinets\ Data Process
42589 Storage Cabinets\ Metal
42590 Storage Cabinets Non-Metal
42592 Visual Filing Systems
42594 Work Stations\ Modular\ System
43012 Containers (For Liquefied Gase
43020 Filters\ Natural and LPG Gas
43024 Gas Cylinder Carts\ Clamps\ an
43027 Gas Cylinders\ Empty\ Commerci
43030 Gases\ Radioactive Counting: M
43032 Gas Distribution Equipment\ Co
43033 Gas Mixtures\ Special Purpose
43036 Gas Regulators\ Gauges\ Fittin
43042 Laboratory Gases: Argon\ Carbo
43048 Medical Gases (For Anesthesia
43051 Noble (Inert) Gases: Argon\ He
43062 Pure (Elemental) Gases (Not Ot
43063 Purifiers (For Gases): Soda Li
43072 Rare or Highly Purified Gases
43075 Recycled Gases and Containers
43084 Sterilizing Gases: Ethylene Ox
43092 Welding and Industrial Gases:
44502 Air Pumps for Sporting Goods\
44503 Axes\ Adzes\ Bush Hooks\ Hatch
44505 Balancers\ Tool (Industrial)
44506 Bits\ Dies\ Drivers\ Reamers\
44508 Blades\ Hand Saw (Non-Powered)
44509 Blades: Handsaw\ (Powered) Cir
44510 Bricklaying Tools
44512 Caulking Guns\ Putty Knives\ S
44513 Carpet Laying Tools (Including
44515 Chisels\ Drawknives\ Planes\ e
44518 Clamps: Bar\ C \ Carriage\ Ha
44519 Concrete Tools and Accessories
44520 Copper and Tinsmith Tools and
44521 Cutters and Knives: Bolt\ Burr
44526 Drills\ Hand\ Non-Powered: Bra
44527 Drills\ Hand\ Portable\ (Power
44529 Extractors\ Pullers\ and Inser
44530 Fastening Tools: Nailing Machi
44532 Files and Rasps
44533 Fireplace Components: Flues\ G
44535 Gauges: Feeler\ Sheet Metal\ S
44537 Guns\ Heat
44538 Hammers\ Mallets\ Crow Bars\ P
44539 Hand Tools (Not Otherwise Clas
44540 Handles\ Tool\ All Kinds (See
44541 Hazardous Material Equipment\
44542 Knives\ Utility and Pen (All T
44543 Hoes\ Leaf Loaders\ Rakes\ Cou
44544 Hooks
44545 Leather and Canvas Aprons and
44546 Levels\ Chalk Lines\ Chalk Lin
44547 Mitre Boxes
44548 Mirrors\ Inspection Type
44549 Punches\ Etchers\ Marking Tool
44550 Presses\ Hand Type
44551 Pick-up Tools\ Magnetic
44552 Pliers\ All Kinds (Except Stoc
44553 Planers\ Wood
44555 Posthole Diggers\ Earth Augers
44556 Re-Toothing Machines\ Hand Saw
44557 Rules\ Squares\ and Tapes (Car
44558 Saws (Non-Powered): Hack\ Keyh
44559 Saws\ Hand\ Portable (Powered)
44561 Scoops\ Shovels\ Spades\ Spadi
44562 Scrapers\ Chipping and Sealing
44563 Scrapers\ Ice and Snow (See Cl
44564 Screwdrivers\ All Kinds
44566 Shaft Machines\ Flexible (Powe
44570 Snips: Metal\ Tin\ etc.
44573 Soldering Coppers\ Guns\ Irons
44575 Stud Finder Tool
44576 Steel Figures and Letters\ Sta
44577 Thread Cutters (See 670-15 for
44578 Tool Lathe (Quick-Change Type)
44579 Tool Boxes\ Cabinets\ and Ches
44580 Tools\ Machinist
44581 Tool Holders (Collets\ etc.)(S
44582 Tool Sets\ All Kinds
44583 Tree and Pole Climbing Equipme
44585 Trowels and Floats\ All Kinds
44587 Upholstery Tools
44588 Vises\ All Kinds
44590 Winches\ (Not Otherwise Classi
44591 Wrenches\ All Kinds (Including
44595 Recycled Hand Tools
45001 Adhesives and Sealants (Not Ot
45002 Adhesives: Rubber and Silicone
45003 Adhesives: Glue and Glue Guns\
45004 Baling Wire and Ties
45005 Barrel or Drum Stands
45006 Batteries\ Dry Cell (Except Co
45007 Battery Chargers
45008 Bins\ Cabinets\ and Shelves\ M
45009 Bins\ Cabinets\ and Shelves\ W
45010 Bins\ Cabinets\ and Shelves\ O
45011 Blocks: Snatch\ Tackle\ etc.
45013 Blow Torches\ Furnaces\ Ladles
45014 Cabinets\ Safety (For Flammabl
45015 Camping and Outdoor Equipment:
45016 Casters\ All Types
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P71190 Other Operating 711903 F&E under $5,000 45017 Cans\ Safety: Gasoline\ Kerose
45018 Cans\ Buckets\ and Lids\ Gener
45019 Chain Hooks\ Links\ Cold Shuts
45020 Cans\ Food and Beverage Packag
45021 Chain\ All Types: Coil\ Link\
45022 Cloth\ Hardware
45023 Coasters and Cups\ Furniture
45024 Cords and Ropes Including Acce
45025 Cords\ Power\ Electrical
45026 Door Closers\ Escutcheons\ Eye
45028 Drawer Glides\ Rollers\ Tracks
45030 Electric Fence Controllers and
45031 Flashlights and Spotlights\ Se
45032 Flashlights and Lanterns (See
45033 Funnels and Spouts\ All Types
45034 Garbage Cans\ Containers and R
45035 Glides\ Furniture
45036 Hasps\ Hinges\ Hooks\ Knobs\ L
45037 Hardware Accessories: Mounts\
45038 Heaters\ Salamander Type
45039 Holders\ Broom and Mop
45040 Horseshoes\ Horseshoe Nails\ F
45041 Hardware and Related Items (No
45042 House and Building Numbers and
45044 Ice Chests\ Portable\ Thermos
45046 Incinerators\ Industrial
45047 Knives\ Pocket
45048 Ladders\ Fiberglass\ All Types
45049 Ladders\ Metal\ All Types (See
45051 Ladders\ Wood\ All Types (See
45052 Ladders\ Extension\ (See Class
45053 Loadbinders and Tie Downs
45054 Levelers and Jacks for Ladders
45055 Locks\ Key Blanks\ and Locksmi
45056 Machine Finishing Compounds\ L
45057 Mailboxes and Supports
45058 Nails\ Brads\ Concrete Nails\
45059 Measuring Devices for Cable\ H
45060 Oilers\ Hand
45061 Pails\ Buckets\ Tubs\ etc. (Se
45062 Pads\ Equipment Foundation\ Al
45063 Pulleys and Sheaves
45064 Recycled Hardware and Rubber P
45065 Refuse Carts\ Chutes\ Containe
45066 Rope Slings\ Halyards and Lany
45067 Rubbish Burners
45068 Rubber (Not Recapping or Tire)
45069 Rubber\ Scrap or Waste
45070 Sash and Window Hardware (For
45072 Scaffolding\ Sectional (Includ
45073 Security Seals
45074 Shaft Couplings\ Flexible and
45075 Shutters (Inside and Outside T
45076 Solder and Babbitt Metals
45077 Tarpaulins and Tents\ Commerci
45078 Traps and Snares\ Animal
45079 Steps\ Portable
45080 Trench Braces and Column Clamp
45081 Tarps Large Scale
45083 Trunnions
45086 Water Repellents
45087 Water Bags\ Cans\ Jugs\ and Ke
45088 Wire and Accessories\ Clothesl
45089 Wheelbarrows
45090 Wire Cloth\ Screen (All Metals
45091 Wire\ General Purpose Tying an
45092 Wire and Cable\ Mechanical
45093 Wire Stretchers
45094 Wire/NElct/Irn/Stl/Nferr Mtl
49043 Laboratory and Scientific Equi
51505 Aerators\ Pluggers\ and Spiker
51506 Baggers and Catchers\ Grass\ L
51507 Blowers\ Lawn\ Power
51508 Carts\ Lawn
51510 Edgers\ Trimmers\ and Weed Cut
51515 Engines\ Motors\ and Parts (Fo
51518 Feeders\ Root
51520 Fertilizer Distributors\ Lawn
51523 Gang Mowers for Lawns and Grou
51524 Garden Hand Tools (Not Otherwi
51529 Lawn and Grounds Equipment Rol
51530 Lawn Mowers\ Hand\ Reel Type (
51535 Lawn Mowers\ Power\ Heavy Duty
51540 Lawn Mowers\ Power\ Heavy Duty
51545 Lawn Mowers\ Power\ Heavy Duty
51550 Lawn Mowers\ Power\ Light Duty
51555 Lawn Mowers\ Power\ Light Duty
51556 Lawn Mowers\ Riding Type (Incl
51559 Pads\ Kneeling\ Lawn and Garde
51560 Pruners and Grass Clippers\ Ha
51563 Recycled Lawn Equipment\ Acces
51564 Rollers\ Lawn (Including Parts
51565 Rakers and Combers\ Lawn\ Powe
51566 Shears: Grass\ Hedge\ Lopping\
51567 Shredders and Screeners (For C
51568 Snowblowers and Snowthrowers\
51569 Snowblowers and Snowthrowers f
51570 Sod Cutters and Lifters
51575 Spreaders\ Broadcast\ Fertiliz
51580 Sprinklers\ Portable
51582 Sprinkler Systems and Parts\ L
51583 Tree Trimming and Pruning Equi
51585 Vacuum Cleaners and Other Litt
52505 Archival Storage Materials (Ac
52506 Automation Equipment\ Use to P
52510 Binders\ Covers\ Jackets\ Prot
52520 Book Cards\ Date Slips\ Pocket
52525 Book Ends\ Holders\ Supports\
52530 Book Mending\ Rebinding\ and R
52540 Book Security Systems\ Equipme
52550 Books\ Accession
52551 Boxes\ Drop\ Library
52555 Daters\ Pencil and Band Type;
52560 Library Catalog Cards and Acce
52565 Library Forms\ All Kinds: Circ
52570 Library Labeling Supplies: Lab
52575 Library Machines: Card Duplica
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P71190 Other Operating 711903 F&E under $5,000 52580 Library Supplies\ Miscellaneou
52595 Recycled Library Books\ Equipm
54502 Bits\ Dies\ Reamers\ Taps\ etc
54503 Broaching Machines and Tools
54504 Blades\ Power Saw\ Stationary:
54505 Bushings\ Machinery (Not Other
54506 Chain Hoists and Cable Lifts
54507 Can Crusher\ Industrial (Paint
54508 Can Puncturing and Biofiltrati
54509 Chain Saws
54510 Coating Machines\ All Types
54511 Compactors\ Trash\ Industrial\
54512 Compressors\ Gas (All Types)
54513 Contaminated Air and Vapor Tre
54514 Contaminated Soil Treatment Eq
54515 Drills\ Stationary\ Air Powere
54516 Drills\ Stationary\ Electric P
54517 Drills\ Stationary\ Hydraulic
54518 Gin Machinery
54519 Exploration Equipment (Not Oth
54520 Filtering Equipment and Machin
54521 Grinders and Buffers: Bench\ P
54522 Heat Treating and Tracing Equi
54523 Impact Tools\ Air Powered (Not
54524 Impact Tools\ Electric Powered
54525 Impact Tools\ Hydraulic Powere
54526 Industrial Type Steam and High
54527 Jacks\ Industrial: Hydraulic\
54528 Industrial Compressors\ All Ty
54529 Industrial Commercial and Prof
54530 Key Duplicating Machines\ Acce
54531 Industrial and Construction Ma
54533 Lathe\ Metalworking\ Accessori
54536 Lathe\ Woodworking
54538 Lumber Equipment\ Not Otherwis
54539 Lifts\ Platform\ Telescoping a
54540 Machines\ Roofing: Roof Scratc
54541 Machine Work Station Center an
54542 Masonry Saws and Blades (See C
54543 Metal Electroplating Machine\
54544 Manufacturing and Processing E
54545 Metalworking Machines and Tool
54546 Mills\ Iron and Steel
54547 Mining Machinery and Equipment
54548 Milling Machines
54549 Motors and Engines (Including
54550 Pulp/Paper Industries Mach
54551 Oil and Gas Machinery and Equi
54552 Oil Spillage Containment\ Puri
54553 Ovens\ Industrial Process and
54554 Planers\ Electric
54555 Pollution Detection and Contro
54556 Post Straighteners and Pullers
54557 Posthole Diggers and Earth Dri
54558 Presses\ All Capacities (Not W
54559 Production Type Impregnation E
54560 Presses\ Wastepaper or Other M
54561 Refuse/Garbage Burning Equipme
54562 Router\ Air/Pneumatic
54563 Router\ Electric
54564 Rubber Processing and Working
54565 Salt Brine Production Equipmen
54566 Sandblasting Equipment and Acc
54569 Sanders\ Bench or Portable: Be
54575 Saws\ Stationary\ Powered: Ban
54576 Soil Measuring Equipment (Not
54577 Spindle Centering Machine\ Sin
54578 Shapers\ Jointers\ and Banders
54579 Springs\ Coil and Leaf (Indust
54580 Shield\ Trench (Worker Protect
54581 Sharpeners: Lawn Mower\ Saw\ e
54582 Shredder\ Metal/Wood
54583 Shredder\ Aerator\ and Compost
54584 Shears\ Metal\ Electric
54585 Tire Shredder
54586 Trowler\ Concrete\ Engine Driv
54587 Windmills and Parts
54588 Vacuum Cleaners and Dust Colle
54589 Vapor Extraction Equipment\ So
54590 Woodworking Machines and Tools
54591 Wash System\ Three-Stage\ Indu
54592 Water Distillation Equipment\
54593 Wire Dispenser Fabrication Equ
54594 Tunneling Equipment
54595 Recycled Machinery and Hardwar
54596 Water Well Drilling Equipment
56001 Cargo Handling Equipment
56002 Carts\ Industrial\ All Kinds (
56003 Conveying Systems\ Food Proces
56005 Conveyor Accessories (Not Othe
56006 Conveyor Line Boosters\ Powere
56009 Conveyor Systems\ Overhead
56012 Conveyors and Hoists\ Laundry
56015 Conveyors\ Belt Type: Canvas\
56018 Conveyors\ Bucket Type (Not Ro
56021 Conveyors\ Gravity\ Roller Typ
56024 Conveyors\ Gravity\ Wheel Type
56027 Conveyors\ Pneumatic
56030 Conveyors\ Powered\ Roller Typ
56033 Conveyors\ Screw Type
56036 Conveyors\ Vibrating
56037 Conveyor\ Vertical Reciprocati
56039 Cranes\ All Kinds (Except Auto
56045 Dockboards and Ramps\ All Type
56046 Drum and Other Container Handl
56047 Fuel and Fuel Oil Handling Equ
56048 Lifters and Stackers\ Hydrauli
56049 Lifting and Loading Equipment
56050 Liquid Mixing Equipment
56051 Material Handling Equipment Ba
56053 Pallet Storage Racks
56054 Pallets and Skids (Metal\ Plas
56055 Tow\ Battery Powered
56056 Tie-Downs\ Straps\ Protective
56057 Tractors\ Warehouse
56060 Trucks\ Barrel\ Cylinder\ and
56061 Moving Devices\ Equipment
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P71190 Other Operating 711903 F&E under $5,000 56063 Trucks\ Dolly
56066 Trucks\ Hand\ Shelf
56069 Trucks\ Hand\ Two-Wheeled
56072 Trucks\ Lift\ Hand Operated
56075 Trucks\ Lift\ Powered: Fork Li
56078 Trucks\ Pallet\ Hand Operated
56081 Trucks\ Platform
56082 Storage\ Shelving\ and Accesso
56083 Warehouse Equipment and Suppli
56084 Wheels\ Industrial\ Steel\ Pne
56095 Recycled Material Handling and
60002 Accessories\ Calculators\ Elec
60003 Accounting and Bookkeeping Mac
60005 Adding Machines
60008 Addressing Machines (Computer
60011 Addressing Machines (Embossed
60014 Braille Writers and Printers
60015 Calculators\ Electronic\ Displ
60016 Calculators\ Electronic\ Displ
60017 Calculators\ Electronic\ Displ
60019 Calculators\ Electronic\ Displ
60021 Calculators\ Electronic\ Print
60022 Calculators\ Electronic\ Print
60025 Calculators\ Mechanical
60027 Cases\ Typewriter
60030 Cash Registers and Cash Drawer
60033 Change Makers\ Coin and Bill C
60035 Check Writing Guide for the Wr
60036 Check Machines: Protection\ Si
60037 Copyboards\ Electronic
60038 Copy Machines\ Bond (Plain) Pa
60039 Copy Machines\ Analog
60040 Copy Machines\ Coated or Treat
60041 Copy Machines\ Engineering\ fo
60042 Copy Machines\ Including Parts
60043 Copy Machines\ Digital-Network
60044 Copier Vending Machines\ Acces
60045 Copy Machines\ Thermal Type\ I
60046 Copy Machines\ Digital
60047 Copy Machine Add-On Accessorie
60048 Counterfeit Scanning Devices (
60049 Court Reporter Equipment\ Acce
60050 Counting Devices: Ticometers\
60051 Detacher\ Forms
60052 Dictating Machines; Transcript
60054 Dictating Machine Accessories
60056 Duplicators\ Digital
60057 Duplicating Machines and Acces
60059 Duplicating Machines and Acces
60060 Electronic Reference Equipment
60061 Fax Machines\ Parts and Suppli
60062 Folding Machines
60063 Folding/Inserting/Sealing Mach
60064 Ink Rollers\ Office Machines
60065 Inserting Machines
60066 Label Dispensing Machines and
60067 Letter Extraction and Insertio
60068 Letter Openers\ Electric
60069 Micrographics Equipment and Su
60070 Machine Repair Tools\ Office
60071 Mailing\ Packaging\ and Shippi
60072 Multi-Function Office Machines
60073 Office Machines\ Equipment\ Ac
60074 Perforating Machines
60077 Postage Meters
60079 Poster Making Machines and Equ
60080 Postage Meter Supplies
60081 Postage Stamp Vending Machines
60082 Shredders\ Paper and Media
60083 Stenographic and Stenotype Mac
60084 Teletype Machines and Parts
60085 Telegraph Equipment\ Parts and
60086 Typewriters\ Electric\ Accesso
60087 Typewriters\ Electronic\ Acces
60088 Typewriters\ Manual\ Accessori
60089 Typewriters\ Memory: Typewrite
60090 Typewriters\ Portable\ Accesso
60092 Typewriters\ Specialized: One-
60095 Validating Machines
60097 Vacuum Machines (Specifically
69014 Analyzers and Accessories
69027 Ash Handling Removal Systems
69028 Coal Handling Systems
69029 Controls\ Electro Hydraulic (E
69030 Controls\ Fuel Safety Flame Se
69031 Controls\ Integrated System
69032 Controls\ Programmable
69033 Controls\ Single Loop
69034 Converters and Inverters\ Powe
69037 Data Acquisition Systems
69039 Diodes\ Coils\ and other Circu
69040 Engines\ Motors and Parts (Pow
69041 Excitation System\ Generator
69043 Generators\ Over 25 MW\ Power
69045 Generators Wind
69046 Indicators\ Power Generating E
69049 Lamps and Lights\ Indicating
69053 Meters\ Indicating Panel
69054 Monitors and Alarms\ Power Gen
69056 Photo-Voltaic Generating Syste
69057 Power Supplies\ Generating
69058 Power Transmission\ Kinetic
69059 Power Plants (Hydro\ Marine\ P
69062 Recorders\ Circular and Strip\
69063 Recycled Power Generation Equi
69064 Regulators\ Flow\ Pressure
69065 Regulators\ Voltage Current
69068 Relays\ etc.
69079 Switches\ Temperature Pressure
69084 Test Equipment\ Analog and Dig
69087 Transducers\ Signal Converter
69088 Transmitters\ Pressure
69089 Tubing and Fittings\ Power Pla
69100 POWER TRANSMISSION EQUIPMENT (
69128 Chain (Roller\ Table Top\ Engi
69131 Clutches and Brakes (Pneumatic
69134 Couplings (Jaw\ Steel Flex\ Ge
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P71190 Other Operating 711903 F&E under $5,000 69139 Drives\ Variable Speed (AC\ AC
69151 Motion Components\ Linear (Sha
69152 Motors (AC\ DC\ Vector Duty\ W
69157 Pneumatics and Accessories (Va
69162 Recycled Power Transmission Eq
69163 Reducers (In-Line\ Worm Gear\
69173 Sheaves/Belt Sprockets (V-Belt
69175 Sprockets and Gears (Roller Ch
72000 PUMPING EQUIPMENT AND ACCESSOR
72003 Asphalt Pumps
72004 Automatic Fueling Systems\ Acc
72006 Barrel Pumps (Drum Pumps)\ Rot
72010 Boom Pumps and Parts\ Concrete
72012 Booster or Circulating Pumps\
72013 Cavity Pumps\ Progressive
72015 Centrifugal Pumps\ Portable
72017 Centrifugal Pumps\ Compact\ Su
72018 Centrifugal Pumps\ Stationary
72019 Compressors\ Compressed Natura
72020 Control Devices for Motor Fuel
72024 Diaphragm Pumps
72033 Gasoline\ Compressed Natural G
72036 Hydraulic Pumps\ Hand and Moto
72040 Mechanical Pumps and Accessori
72041 Meters and Dispensers for Fuel
72042 Packing\ Pump
72043 Oil Pumps and Accessories (See
72045 Piston Pumps and Parts
72052 Propeller Pumps\ Vertical
72055 Proportioning Pumps: Chemical
72056 Pumps\ Miscellaneous (Not Othe
72058 Recovery Pumps and Piping (Fre
72059 Recycled Pumping Equipment and
72061 Rotary Pumps\ Gear or Roller T
72063 Sampling Pump Systems and Acce
72064 Sewage and Sludge Pumps\ Subme
72067 Sewage and Sludge Pumps\ Surfa
72073 Sump Pumps\ Submersible and No
72079 Trash Pumps\ Portable\ Engine-
72082 Water Pumps and Accessories (S
72084 Water Well Accessories: Drive
72090 Well Pumps\ All Kinds
84000 Television Equipment and Acces
84010 Antennas and Accessories: Ampl
84014 Audio Equipment and Accessorie
84020 Broadcast Equipment\ Televisio
84021 Broadcast Disaster Recov Equip
84024 Cable or Community Television
84027 Carts and Stands\ Television
84028 Cassette Holders\ Video
84030 Digital Video Disk (DVD) Telev
84034 Editing\ Titling\ and Special
84036 Frequency Measuring Equipment\
84038 Monitors\ Television
84040 Recording Tape\ Video; Video C
84043 Rewinding Equipment\ Tape
84045 Satellite Receiver Dish (Video
84050 Studio Equipment: Furnishings\
84055 Switchers\ Audio and Video
84056 Teleconference Systems\ Audio/
84057 Teleprompters and Accessories
84058 Television Hardware (Adapters\
84059 Television Interactive Digital LED/LCD HDTV Integrated wit
84060 Television Receivers and Conso
84062 Television Receivers\ Wide Scr
84064 Television Tools\ Equipment an
84065 Television Transmitters
84066 Television-VCR Combination Set
84067 Video Camera Recorders\ Digita
84068 VCR/DVD/Television Combination
84069 Video Camera-Recorders\ Access
84070 Video Camera-Recorders\ Access
84071 Video Cassette Recorders (VCR)
84072 Video Lighting Units (Portable
84074 Video Monitors\ Demodulators\
84075 Video Players
84076 Video Projectors\ Accessories
84082 Video/Disk/DVD Players (Record
84084 Video and Audio Systems\ Acces
84086 Video Systems (For Studio Qual
84095 Recycled Television Equipment
84500 TESTING APPARATUS AND INSTRUME
84501 Acoustics Testing Devices
84502 Aerodynamic and Aeronautical T
84504 Combustion Efficiency Measurem
84506 Concrete Testing Apparatus and
84508 Corrosion Test Equipment and S
84510 Fabric Testing Apparatus
84512 Falling Weight Deflectometer S
84514 Fiber Testing Apparatus (Excep
84519 Flash Point Tester (Closed and
84522 Fuel Test Kits and Devices
84523 Flammability Testing Equipment
84524 Food Testing Apparatus (For Fa
84525 Hydrostatic Pressure Testers:
84532 Lead Test Kits
84534 Metallurgical Physical Quality
84535 Milk Testing Equipment (For Da
84544 Microwave Test Equipment and A
84545 Moisture Testers (Not for Soil
84546 Moisture-Density Tester (For S
84548 Paint Testing Equipment
84549 Pavement Testing and Data Coll
84550 Petroleum Production Test Equi
84551 Petroleum Test Equipment and S
84554 Precision Linear Measuring Ins
84560 Recycled Testing Apparatus\ In
84563 Road Building Materials Tester
84571 Strength of Materials Testing
84581 Soil Testing Apparatus (For De
84587 Test Equipment For Hazardous M
84595 Viscosity Testers (Viscometers
84597 Volume Standards: Liter Prover
91431 Composites
91439 Facility Fuel Systems
93636 Furniture\ School (Including S
711904 Athletic Equip under $5,000 93237 Athletics- Equipment < $5,000
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P71190 Other Operating 711905 Works of Art < $1,000 05202 Antiques
05208 Ceramic and Glass Objects (Sha
05212 Collectibles\ Museum Pieces\ e
05214 Cut-Outs\ Life Size/Oversized\
05216 Drawings (Originals) (Charcoal
05224 Engravings\ Etchings\ Linocuts
05232 Fabric Designs (Silk Screen\ e
05240 Masks
05248 Mixed Media
05250 Murals\ Canvas
05251 Murals\ Clay
05252 Murals\ Glass
05253 Murals\ Photographic: Kiln Fir
05254 Murals: Stone\ Tile
05255 Murals\ Wall
05256 Paintings (Originals) (Oil\ Ac
05264 Photographs
05272 Posters and Prints (Not Origin
05276 Recycled Art Objects
05280 Sculptures: Marble\ Metal\ Pla
05288 Wood Carvings and Woodcuts
711913 Miscellaneous Charges 57805 Assembly Lines\ Complete
57806 Avalanche Devices\ Equipment\
57812 Biometric Card Reader
57814 Boxes\ Suggestion Type
57816 Cards\ Biometric Reader
57817 Caskets\ Funeral (See Classes
57818 Caskets\ Pet
57819 Cemetery Equipment and Supplie
57820 Counters\ Mechanical: Tally\ e
57822 Counting Machines\ Electronic
57827 Dehydrating Machines and Parts
57828 Deodorants\ Industrial (Heavy
57830 Disaster Survival Equipment\ K
57831 Display and Showroom Equipment
57832 Distilling and Processing Mach
57833 Energy Generating Devices; e.g
57834 Election and Voter Equipment a
57835 Election Equipment and Supplie
57836 Fireworks
57837 Flood Control Devices\ Equipme
57838 Forestry Equipment and Supplie
57839 Gambling Equipment and Accesso
57840 Gavels
57847 Hazardous Materials (Hazmat\ G
57848 Holography Apparatus and Acces
57849 Honeycomb Core Materials\ All
57850 Holders\ Metal: Card\ Door Nam
57851 Ink\ License Plate
57852 Lots and Vaults\ Cemetery (See
57853 Lottery Equipment and Supplies
57854 Mannequins\ Clothing Display
57855 Mats\ All Kinds (Not Otherwise
57856 Minerals and Ores
57857 Non-Metallic Structural Shapes
57858 Numbering Machines and Equipme
57859 Pneumatic Tube Equipment\ Acce
57862 Recycled Miscellaneous Product
57863 Real Estate: Land and Improvem
57864 Recycling Equipment\ Machines\
57865 Religious Goods: Altar Sets\ C
57874 Robots (For Manufacturing Appl
57876 Robots (For Educational\ Scien
57881 Scrap and Waste Products\ Non-
57883 Store Fxtrs/Dsply Hrdwr/Retail
57884 Table Skirts (Skirting): To be
57885 Tachistoscopic Devices (Used i
57886 Tags\ Key (All Kinds)
57890 Taxidermy Equipment and Suppli
57891 Testing Machines\ Driver\ Auto
57892 Toll Collection Equipment and
57893 Tools for Scientific Use (Anth
57894 Turf\ Artificial\ Indoor and O
57895 Water\ Potable (See 390-91 for
57897 Water\ Non-Potable
96101 Archeological Services (Other
96102 Administrative Services\ All K
96103 Agricultural Services (Includi
96104 Artists (Including Digital Art
96105 Arbitration\ Mediation\ and Al
96106 Beef\ Pork\ and Other Meat Pro
96107 Beverage Processing Services (
96109 Building Permit Services
96110 Business Plan Development Serv
96111 Chartering Services (For Other
96112 Codification of Government Cod
96113 Chartering Services for Aircra
96114 Commissioning of Facilities Se
96116 Claims Processing Services
96117 Interpreter Services - Electro
96118 Concrete Resurfacing Services
96120 Customer Service Evaluation Se
96121 Cost Estimating
96122 Costume Design and Creation Se
96123 Cryogenic Treatment Services f
96124 Court Reporting Services
96125 Dairy Products Processing Serv
96127 Decontamination Services (Incl
96128 Economic Development\ Domestic
96129 Economic Impact Studies
96131 Energy Comprehensive Performan
96132 Environmental Impact Studies
96133 Geese Control Services
96134 Fugitive Escort Services
96135 Lock Box (Caging) Services
96136 Food Administrative Services (
96137 Fruit and Vegetable Processing
96138 Food Preparation Services (Inc
96139 Floral Designing and Arranging
96140 Forensic Services
96141 Global Positioning Systems Sur
96142 Grains\ Sugar\ Oils and Fats P
96143 Hydrological and Oceanography
96144 Industrial Development and Pla
96145 Inspection and Certification S
96147 Law Enforcement Services (Incl
96148 Laboratory and Field Testing S
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P71190 Other Operating 711913 Miscellaneous Charges 96150 Legal Services Including Depos
96151 Lobby Services
96152 Laboratory Services which Moni
96153 Marketing Services (Incl. Dist
96154 Milling Services: Asphalt\ Gra
96155 Mining and Quarrying Services
96156 Program/Project Development an
96157 Musical Production Services
96158 Negotiation Services
96159 Poultry Hatching and Processin
96160 Public Opinion Surveys
96161 Public Speaking Services
96162 Personnel Services (Not Employ
96163 Relocation Services for Person
96164 Satellite Global Information P
96165 Scanning and Testing for Elect
96166 Sign Painting Services
96167 Sign Language Services for the
96168 Sports Professionals Services
96169 Reverse Auctions
96170 Sugar Refining Services
96171 Talent Agency Services
96173 Theatrical Services (Including
96174 Scientist Services (Geology\ G
96176 Telemetry Services
96177 Treatment Services\ Material (
96178 Travel Agency Services
96179 Trade Services (Facilitation\
96180 Tour Guide Services
96181 Submarine Services (Incl. Unma
96183 Utility Services\ Electric
96184 Utility Services\ Gas
96185 Utility Services\ Water
96186 Veterinary Services
96187 Volunteer Services (Aid in Loc
96188 Weather Forecasting Services
96189 Weatherization Audit Services
96190 Writing Services\ All Kinds (I
96191 Water and Petroleum Pipeline S
96194 Zoning\ Land Use Studies
96195 Modeling Services
96196 Non-Professional Services (Not
96197 Yarn\ Thread\ and Related Noti
96203 Actor/Thespian Services
96204 Air Freshener Services
96205 Amusement and Entertainment Se
96206 Animal Care\ Animal Health\ An
96208 Athletic Training
96209 Auctioneering Services (To inc
96210 Animal Trapping Services
96211 Ballistic Testing
96213 Hospitality Services (Incl. Wi
96214 Blue Printing Services: Blue P
96215 Bomb and Other Explosives Dete
96217 Bus and Taxi Services\ Limousi
96218 Cable Construction\ Installati
96220 Cesspool Cleaning and Maintena
96221 Cleaning Services\ Steam and P
96222 Chemical Laboratory Services
96223 Chemical Treatment of Boiler a
96225 Disposal and Removal\ Dead Ani
96226 Diving Services
96227 Document Shredding Services
96228 Dump Site Services (Resource R
96229 Distribution and Collection of
96230 Export/Import Services
96231 Electrostatic Painting
96232 Etching and Stained Glass Serv
96233 Engraving Services; Awards\ Tr
96234 Event Planning Services
96235 Framing Services\ Picture
96236 Fireworks Display and Carnival
96237 Flagpole Services
96238 Galvanizing\ Hot and Cold Dip;
96239 Hauling Services
96240 Food Distribution Services
96241 Heat Treating and Tracing Serv
96242 Heating and Related Services\
96243 Hose Testing Services (Fire\ W
96244 Hat Renovation/Reblocking Serv
96245 Industrial Services Not Otherw
96246 Installation and Removal Servi
96247 Hoisting and Lifting Services
96248 Interior Design/Decorator Serv
96249 Leather Tanning and Finishing
96250 Leak Detection Services: Gas\
96251 Laminating Services
96252 Mapping Services (Including Ca
96253 Marking and Stenciling Service
96254 Mattress and Bedspring Renovat
96255 Metal Coating Services: Therma
96256 Moving Services
96257 Moving: House\ Portable Buildi
96259 Processing Services\ Food (Not
96260 Party\ Holiday\ and Event Deco
96261 Petroleum Production\ Transmis
96262 Pneumatic Tube\ Maintenance an
96263 Piano Tuning Services
96264 Packaging and Wrapping Service
96265 Protection Services (Not Inclu
96266 Petroleum Refining Services
96267 Purification Services for Cont
96268 Removal of Wood\ Wood Chips\ B
96269 Personnel Services\ Temporary
96270 Removal and Pickup of Dead Bod
96271 Religious Services
96272 Restoration/Preservation Servi
96273 Restoration/Reclamation Servic
96274 Ribbons\ Re-Inking
96275 Seafood Processing Services
96276 Seating and Meeting Services\
96277 Screenings and Grit Removal Se
96278 Sewing\ Embroidery\ Embossing\
96279 Sign Making Services
96280 Shoe and Boot Repairs (Includi
96281 Steeplejack Services
96282 Silver Recovery Services
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P71190 Other Operating 711913 Miscellaneous Charges 96283 Stack Work Services
96284 Tire Shredding Services
96285 Tinting And Coating Services\
96287 Travel\ Local (Provided by Thi
96288 Travel\ Non-Local (Scheduled a
96289 Vehicle Transporting Services
96290 Upholstering Services (See Cla
96291 Utility Locator Service (Under
96292 Video Scanning of Sewers\ Wate
96293 Vehicle Registration Services
96294 Water Services\ Bottled and Bu
96295 Warehousing and Storage Servic
96296 Well Services (Including Oil\
96297 Weighing and Loading Services
96316 Accreditation Fees
96320 Associations
96322 Allowances\ All Types
96324 Bonds\ Notary
96330 Contributions/Donations
96335 Fees\ Bank
96337 Fees\ Conference/Convention
96338 Fees\ Credit Card
96339 Fees (Not Otherwise Classified
96341 Fees\ Tournament
96342 Incentives Rebates Refunds
96345 Licensing Fees
96355 Permits (Not Otherwise Classif
96357 Postage Related Purchases (Inc
96364 Registration Fees
96379 Surcharges and Taxes (To Inclu
96385 Toll and Bridge Fees
96391 Warranties
711916 Computer Equip under $5,000 20410 Cabinets and Cases: Desktop Ca
20413 Cables: Printer\ Disk\ Network
20416 Chips: Accelerator\ Graphics\
20419 Communication Boards: Fax\ Mod
20420 Communication Control Units: C
20422 Computer Kiosk Info Touch/Key
20424 Controllers\ Programmable: Ind
20425 Controllers\ Tape: Tape Subsys
20428 Data Entry and Remote Job Entr
20429 Data/File Security Hardware/So
20432 Drives\ External (Jump Drives\
20433 Drives\ Compact Disk (CD ROM\
20434 Drives\ Floppy Disk
20435 Drives\ Hard/Fixed Disk
20437 Drives\ Tape
20439 Duplicators\ DVD\ CD\ Hard Dri
20442 Expansion/Accelerator Boards:
20446 Imaging Systems\ Microcomputer
20447 Integrated Hardware-Software I
20448 Keyboards
20453 Microcomputers\ Desktop or Tow
20454 Microcomputers\ Handheld\ Lapt
20455 Microcomputers\ Multi-Processo
20458 Modems\ External\ Data Communi
20460 Monitors\ Color and Monochrome
20462 Motherboards
20464 Network Components: Adapter Ca
20468 Peripherals\ Miscellaneous: Jo
20470 Picture Archiving Computer Sys
20471 Plotters\ Graphic
20472 Power Supplies and Power Relat
20474 Printer Sharing Devices
20475 Printers\ Dot Matrix
20476 Printers\ Inkjet
20477 Printers\ Laser
20478 Printers\ Pen Plotter
20479 Printers\ Digital
20480 Printers\ Thermal
20482 Printers\ Microcomputer (Not O
20483 Recycled Microcomputer Hardwar
20484 Retrieval Systems\ Computer As
20487 Scanners\ Film
20488 Scanners\ Document: Handheld\
20489 Scanners and Readers\ Magnetic
20490 Scanners and Readers\ Optical
20491 Servers\ Microcomputer (Applic
20493 Terminals and CRTs: Data Proce
20495 Word Processing Equipment\ Acc
20496 Workstations: SPARC\ RISC\ etc
20710 Batteries\ Computer and Periph
20767 Power Supplies: Surge Protecto
28596 Uninterruptible Power Supplies
28724 Circuit Boards\ Modular\ Print
711920
Sponsorship/Co Sponsorship
Exp 96375 Scholarships
96377 Sponsorships (All Types)
732001 Interest on Indebtedness 94651 Interest Portion of Loan Pmt
P71199 Participant Payments 711991 Participant Payments 95703 Participant Payments
P76100
Repairs and
Maintenance 761001 Repairs & Maintenance 91025 Flooring Maintenance and Repai
91052 Maintenance and Repair Service
92804 Accessories (Not Otherwise Cla
92810 Alignment and Wheel Balancing
92812 Ambulance and Rescue Vehicles
92815 Automobile and Other Passenger
92819 Body and Frame Work (Including
92823 Brake Maintenance and Repair
92824 Buses\ School and Mass Transit
92827 Communications Systems Mainten
92829 Conversion of Gasoline Fuel Sy
92830 Cooling\ Heating\ and Ventilat
92833 Customizing Services\ Vehicle
92835 Drive Train (Clutch Assembly\
92838 Electrical (Alternator/Generat
92840 Exhaust System Maintenance and
92843 Fuel Site Maintenance and Repa
92844 Fuel System Maintenance and Re
92845 Fueling Services\ Mobile (Vehi
92846 Glass Replacement and Repair S
92847 General Maintenance and Repair
92849 Hydraulics (Pump\ Hydraulic Mo
92851 License Identification System
92854 Machine Shop Services\ Automot
92855 Motor Homes and Recreational V
92856 Oil Collection Services\ Waste
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P76100 Repairs and 761001 Repairs & Maintenance 92857 Painting\ Vehicle
92858 Parts Washing Services
92860 Power Plant (Engine\ Belts\ He
92864 Reconditioning/Refurbishing Ve
92865 Retrofitting Vehicles to Reduc
92867 Road Services\ Vehicle (Includ
92876 Suspension (Axles\ Springs\ St
92882 Tire and Tube Mounting\ Repair
92884 Trailer Maintenance and Repair
92885 Transmission (Main\ Transfer C
92886 Truck and Van Maintenance and
92887 Truck Maintenance and Repair\
92888 Tune-ups
92891 Upholstery Maintenance and Rep
92892 Vehicle Inspection and Testing
92893 Washing\ Waxing\ Polishing\ St
92894 Wheel Maintenance and Repair
92895 Welding Services\ Automotive T
92904 Agricultural Implements\ Parts
92912 Asphalt Distributors\ Levelers
92913 Asphalt Heaters Maintenance an
92914 Asphalt Pavers Maintenance and
92915 Asphalt Scarifiers\ Milling Ma
92917 Automotive Shop Equipment Main
92924 Car Wash Equipment Maintenance
92929 Concrete Equipment: Buckets\ S
92930 Concrete Mixers\ Maintenance a
92931 Construction Equipment Mainten
92932 Concrete and Asphalt Equipment
92933 Cranes: Backhoe\ Dragline\ Cla
92935 Earth Handling\ Grading\ Movin
92941 Engines And Motors\ Industrial
92943 Hydraulics (Pump\ Hydraulic Mo
92944 Hydraulic Tools\ Maintenance a
92947 Lifts and Hoists\ Maintenance
92948 Machine Shop and Fabricating S
92950 Machinery and Heavy Hardware (
92958 Material Handling Equipment Ma
92960 Motor and Engine Maintenance a
92961 Motor Rewinding and Repairing\
92962 Motorcycles\ Bicycles\ Motor S
92963 Oil Field Equipment Maintenanc
92964 Pneumatic Tools\ Maintenance a
92965 Refuse/Garbage Burning Equipme
92966 Refuse/Garbage Collection/Dump
92967 Painting Services\ Road and He
92968 Road and Highway Equipment (No
92969 Scales\ incl. Weigh-In-Motion
92970 Snow Plow and Blower Maintenan
92971 Snow Melter Maintenance and Re
92974 Tanks: Mobile\ Portable\ Stati
92975 Taxiway and Runway Maintenance
92976 Spreaders (Salt and Sand)\ Mai
92979 Sweepers\ Street\ Maintenance
92985 Tractors\ Industrial: Bulldoze
92995 Welding Services\ Agricultural
93105 Amusement Park Ride Equipment
93107 Appliances and Equipment\ Hous
93111 Athletic and Sporting Goods Eq
93116 Bakery Equipment Maintenance a
93119 Barber and Beauty Shop Equipme
93121 Bedding\ All Types\ Maintenanc
93123 Butcher Shop and Meat Processi
93130 Cafeteria and Kitchen Equipmen
93132 Camping and Outdoor Equipment
93136 Dairy Equipment Maintenance an
93140 Food Processing and Canning Eq
93143 Furnishings Maintenance and Re
93144 Furniture\ Not Office\ Mainten
93145 Furniture Installation and Rec
93146 Furniture\ Office\ Maintenance
93153 Lighting Fixtures Maintenance
93158 Musical Instruments\ Maintenan
93165 Park\ Playground\ and Swimming
93172 Sewing Room and Textile Machin
93175 Skating Rink Equipment\ Roller
93188 Vending Machine Maintenance an
93414 Broom\ Brush\ and Mop Manufact
93429 Floor Maintenance Machines\ Fl
93437 Irrigation Systems Maintenance
93439 Janitorial Equipment Maintenan
93442 Laundry and Dry Cleaning Equip
93443 Laundry Equipment Maintenance
93446 Lawn Equipment Maintenance and
93458 Painting Equipment Maintenance
93462 Pipe and Pipe Fittings Mainten
93464 Plumbing Equipment and Fixture
93477 Spraying Equipment Maintenance
93484 Toilets\ Portable\ Maintenance
93606 Awards\ Trophies\ Collectibles
93607 Atomic and Nuclear Energy Mach
93608 Air Compressors and Accessorie
93609 Alarm Equipment Maintenance/Re
93610 Bank Machines and Equipment Ma
93611 Bird Cage and Aquarium Mainten
93618 Clothing Maintenance and Repai
93619 Containers: Barrels\ Drums\ et
93620 Cemetery Maintenance Services
93621 Craft Equipment\ All Types\ Ma
93622 Diving/Scuba Equip Main/Repair
93623 Door Automatic Operator Instal
93625 Electrical Equipment (Except C
93627 Emergency Warning Systems Main
93628 Energy Collecting Equipment an
93629 Facility Energy Management Sys
93630 Fare Collection Equipment Main
93631 Foundry Equipment Maintenance
93632 Fire Fighting Equipment Mainte
93633 Fire Protection Equipment and
93634 Fire Extinguisher Maintenance
93635 Foundry Machine Shop Work
93637 Gates\ Electric (Card Reader\
93638 Glass and Glazing Equipment Ma
93639 Generators\ Portable and Stati
93640 Hand Tools\ Powered\ All Kinds
93641 Hand Tools\ Non-Powered\ All K
93642 Gunsmith Services
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P76100 Repairs and 761001 Repairs & Maintenance 93643 Hardware\ Shelf Hardware\ and
93645 Hearing Devices (Aids\ Auditor
93648 Industrial Equipment (Not Cons
93649 Intelligent Transportation Sys
93650 Jewelry\ Badges\ Nameplates\ e
93651 Leather Working Equipment Main
93652 Luggage\ Handbags\ Purses Main
93653 Parking Equipment Maintenance
93654 Pipeline Equipment Maintenance
93655 Plastics Forming and Molding E
93657 Police Equipment Maintenance a
93658 Poultry Equipment Maintenance
93659 Polygraph Equip Maint/Repair
93660 Printing Plant and Bindery Equ
93661 UPS Maintenance and Repair
93662 Pumps and Pump Accessories Mai
93663 Pumps\ Vertical\ Maintenance a
93664 Purification and Filtering Dev
93667 Refrigeration Equipment Mainte
93669 Rifle Range Equipment Maintena
93670 Roofing Equipment and Machiner
93671 Scaffolding Maintenance and Re
93672 School Equipment Maintenance a
93673 Security and Access Systems Ma
93674 Signs\ Message Centers\ Scoreb
93675 Stockman Equipment and Tool Ma
93676 Stone\ Rock\ and Ceramic Equip
93677 Substation/High Voltage (Elect
93678 Tarpaulins\ Tents\ and Canvas
93679 Storage Equipment Maintenance
93680 Theatrical Equipment Maintenan
93682 Tool Maintenance and Repair\ E
93683 Toll Collection Equipment Main
93684 Towers\ Radio/Radar\ etc.\ Mai
93685 Traffic Counting Devices\ Main
93686 Traffic Control Devices\ Maint
93687 Transformer (High Voltage) Mai
93688 Upholstery and Drapery Mainten
93689 Venetian Blinds Maintenance an
93690 Voting Machine Maintenance and
93691 Water Supply and Sewage Treatm
93692 Wagering and Gambling Equipmen
93693 Weapon Maintenance and Repair
93694 Weather Forecasting Equipment
93695 Welding Equipment Maintenance
93817 Controlling\ Indicating\ and R
93818 CPR Equipment Maintenance and
93824 Dental Equipment Maintenance a
93831 Engineering and Surveying Equi
93838 First Aid and Safety Equipment
93841 Forensic Equipment Maintenance
93845 Furniture\ Hospital\ Specializ
93846 Furniture\ Laboratory\ Special
93850 Gas Equipment (Hospital\ Labor
93856 Hospital and Med Equip General
93857 Hospital and Med Equip Invalid
93859 Instrument Maintenance and Rep
93862 Lab Equip: Maint & Repair
93863 Lab Equip- Specialized
93874 Optical Equipment Maintenance
93876 Pollution Control Equipment Ma
93878 Respiratory Equipment (Includi
93879 Scales and Weighing Apparatus
93881 Scientific Equipment Maintenan
93882 Semiconductor Devices and Comp
93885 Testing and Training Apparatus
93890 Veterinary Equipment and Acces
93895 X-Ray Equipment Maintenance an
93906 Audio-Visual Equipment Mainten
93915 Calculating Machine (Not Compu
93918 Clocks\ Timers\ Watches\ and J
93921 Computers\ Data Processing Equ
93924 Coolers\ Drinking Water\ Maint
93927 Copy Machine Maintenance and R
93935 Dictating Machine Maintenance
93937 Electronic Equipment Maintenan
93942 Intercom Equipment Maintenance
93948 Library Machines and Supplies\
93952 Mailing Machines and Equipment
93954 Microfilm and Microfiche Equip
93955 Multi-Function Office Machine
93959 Office Equipment\ Filing Syste
93960 Office Machines and Mechanical
93966 Photographic Equipment (Not In
93972 Radio/Telecommunications/Telep
93973 Radio\ Television\ and Electro
93976 Satellite Systems Maintenance
93977 Sound Equipment (Including Mic
93984 Television Equipment and Acces
93987 Typewriter Maintenance and Rep
93991 Visual Education Equipment Mai
93994 Word Processing Equipment Main
94116 Babbiting Services\ Industrial
94121 Blade Maintenance and Repair\
94125 Boiler Maintenance and Repair\
94127 Burner Maintenance and Repair
94130 Cathodic Protection Services
94134 Circuit Breaker Services\ Air
94139 Digital and Analog Testing Equ
94145 Gas Chromatagh Systems Mainten
94151 Heat Exchanger Maintenance and
94152 Heating Equipment Maintenance
94155 HVAC Systems Maintenance and R
94156 Hydrostatic Testing Services\
94159 Inspection/Examination Service
94163 Monitoring Services\ Power Gen
94164 Motor Maintenance and Repair\
94169 Pipeline Pressure Flushing Ser
94172 Power Generating and Transmitt
94173 Power Plant Equipment Maintena
94177 Refractory Services
94182 Teflon Coating and Lining Serv
94185 Tube Pressure Testing Services
94187 Turbine Maintenance and Repair
94188 Turbine Maintenance and Repair
94191 Valve Maintenance and Repair (
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P76100
Repairs and
Maintenance 761006
DP Software Maintenance -
Serv 92045 Software Maintenance/Support
P76800
Scholarships &
Stipends 768201 Scholarships 93212 Athletics - Scholarships
768205 Book Allowance 93211 Athletics - Book Allowance
P76830 Stipends 768301 Stipends 93239 Athletics-Scholarship Meals
P77200 Professional Fees 772101 Architectural Services 90607 Architect Services\ Profession
772102 Professional Services 90602 Acoustics; Noise Abatement - A
90604 Agricultural Development - Arc
90606 Airports (Lighting\ Fueling\ N
90608 Automation; Controls; Instrume
90610 Buildings - Architectural Desi
90612 Building Sanitation - Architec
90614 Cemeteries\ Planning and Reloc
90616 Chemical Processing and Storag
90618 Cold Storage; Refrigeration; F
90619 Concrete Architectural Service
90622 Corrosion Control; Cathodic Pr
90624 Desalinization (Process and Fa
90625 Design Build Services
90626 Electronics - Architectural Se
90627 Energy Management - Architectu
90628 Energy Conservation; New Energ
90629 Environmental - Architectural
90630 Fire Protection - Architectura
90632 Fisheries; Fish Ladders - Arch
90633 Forensic - Architectural
90634 Freight Handling; Materials Ha
90636 Gas Systems (Propane\ Natural\
90638 General Construction - Archite
90640 Graphic Design - Architectural
90642 Harbors; Jetties; Piers; Ship
90644 Heating; Ventilating; Air Cond
90646 Highways; Streets; Airport Pay
90648 Historical Preservation
90650 Industrial Processes; Quality
90652 Interior Design\ Space Plannin
90654 Irrigation; Drainage; Flood Co
90657 Land Development and Planning
90658 Lighting (Interior\ Exterior)
90660 Mining and Mineralogy - Archit
90661 Models of Layouts and Building
90662 Petroleum and Fuel (Storage an
90664 Planning\ Urban (Community\ Re
90666 Planning\ Site (Installation a
90668 Power Generation\ Transmission
90670 Railroad; Rapid Transit; Monor
90672 Recreation Facilities (Parks\
90674 Recycling Systems - Architectu
90678 Security Systems; Intruder and
90680 Sewage Collection\ Treatment\
90684 Telecommunications Systems (Te
90688 Towers - Architectural Service
90690 Tunnels and Subways - Architec
90692 Utilities (Gas\ Steam\ Electri
90693 Video Systems Design - Archite
90694 Water Supply\ Treatment and Di
90810 Bookbinding Services\ Custom
90812 Bookbinding Services\ Glued or
90815 Bookbinding Services\ Perfect
90817 Bookbinding Services\ Saddle S
90820 Bookbinding Services (Sewed Cr
90822 Bookbinding\ Spiral
90835 Headbands Installed
90845 Magazine Binding (Sewed)\ Rebi
90850 Manuscript Binding\ (Sewed)
90855 Newspaper Binding (Sewed)\ Reb
90865 Special Work and Repairing: Sp
90875 Thesis Binding\ Sewed
92405 Advisory Services\ Educational
92416 Course Development Services\ I
92418 Educational Services\ Alternat
92419 Educational Research Services
92420 Examination and Testing
92425 For Credit Classes\ Seminars\
92435 In-Service Training (For Emplo
92440 Instructor-led\ Classroom Trai
92441 Instructor-led\ Classroom Trai
92442 Instructors\ Classes for the P
92460 Not-For-Credit Classes\ Semina
92464 Partnering Workshop Facilitati
92471 School Operation and Managemen
92474 Special Education
92476 Student Activities Services
92477 Teacher Certification Services
92478 Teaching and Instruction Servi
92480 Tutoring
92486 Vocational Training\ All Types
92503 Aeronautical/Aerospace Enginee
92504 Agricultural Engineering
92507 Air Conditioning\ Heating and
92508 Airports (Lighting\ Fueling\ N
92511 Biomedical/Engineering
92513 Bridge Engineering
92515 Chemical Processing and Storag
92517 Civil Engineering
92519 Concrete Engineering
92520 Cold Storage; Refrigeration; F
92521 Corrosion Control; Cathodic Pr
92522 Control Systems Engineering
92523 Dam Engineering
92524 Desalinization (Process and Fa
92528 Drainage Engineering
92529 Elec Util Pro/Cont Eng
92530 Earthquake-Seismic Engineering
92531 Electrical Engineering (Incl.
92532 Electronic Engineering
92533 Engineer Services\ Professiona
92534 Energy Management Engineering
92535 Environmental Engineering
92536 Engineering Services (Not Othe
92537 Facilities Design Services\ En
92538 Field Engineering
92539 Fire Protection Engineering
92540 Fisheries; Fish Ladders - Engi
92541 Forensic Engineering
92542 Foundation Engineering
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77200 Professional Fees 772102 Professional Services 92543 Gas Systems (Propane\ Natural\
92544 General Construction: Manageme
92545 Geological Engineering
92546 Geotechnical Engineering
92548 Harbors; Jetties; Piers; Ship
92549 Highways; Streets; Airport Pay
92550 Hydroelectric Engineering
92551 Hazardous Waste Engineering Se
92553 Industrial Engineering
92555 Inspecting\ General/Engineerin
92556 Inspecting\ Structural/Enginee
92557 Instrumentation/Engineering
92558 Irrigation; Drainage; Flood Co
92561 Land Development and Planning/
92565 Machine Design/Engineering
92566 Manufacturing Engineering
92567 Mechanical Engineering
92568 Metallurgical Engineering
92569 Mining and Mineralogy/Engineer
92570 Municipal Engineering
92572 Nuclear Engineering
92573 Ocean Engineering Services
92574 Petroleum and Fuel (Storage an
92577 Pollution Control Engineering
92578 Power Generation\ Transmission
92579 Railroad; Rapid Transit; Monor
92580 Rate Engineering
92581 Roofing Engineering
92583 Sanitary Engineering
92584 Security Systems; Intruder and
92587 Sewage Collection\ Treatment\
92588 Structural Engineering
92589 Telephone Systems/Engineering
92591 Video Design and Engineering S
92592 Value Engineering and Value An
92593 Traffic and Transportation Eng
92594 Tunnels and Subways/Engineerin
92595 Utilities (Gas\ Steam\ Electri
92596 Waste Water Treatment Engineer
92597 Water Supply\ Treatment\ and D
92614 Air Pollution Control Services
92615 Air Quality Monitoring Service
92623 Auditing Services\ Environment
92625 Carbon Offsets
92629 Contaminated Groundwater Servi
92630 Contaminated Soil Services
92640 Ecological Services
92641 Ecosystems Development\ Manage
92642 Environmental Services (Not Ot
92643 Gas Analysis Services
92645 Hazardous Material and Waste S
92649 Hydraulic Push Probe (Geoprobe
92652 Impact Studies\ Environmental
92653 Industrial Hygiene Testing Ser
92654 Investigation Services\ Pollut
92658 Lead and Asbestos Inspection S
92662 Noise Testing Services
92665 Oil and Petroleum Spill Servic
92666 Oil/Water Separator Inspection
92670 Permitting Services\ Environme
92672 Planning and Advisory Services
92675 Radiation Dosimeter Services
92676 Radioactive Waste Disposal Ser
92677 Recycling Services
92678 Remediation Services\ Environm
92679 Recovery\ Recycling\ and Recla
92681 Sanitizing/Disinfecting Servic
92682 Safety Services\ Environmental
92683 Site Assessment\ Environmental
92684 Soil Pollution Services
92685 Soil\ Soil Vapor\ and Groundwa
92688 Storm Water Discharge Testing
92690 Subsurface Testing\ Environmen
92691 Tank Testing and Disposal Serv
92693 Testing and Monitoring Service
92694 Water Pollution Services
92695 Water/Wastewater Conservation
92696 Wetland Delineations (Incl. As
94610 Accounting and Billing Service
94611 Accounting Services (Not Other
94612 Actuarial Services and Retirem
94614 Appraisal Services\ Antique
94615 Appraisal Services\ Real Estat
94616 Appraisal Services (Not Otherw
94617 Appraisal Services\ Art
94620 Auditing
94622 Automatic Teller Machine (ATM)
94625 Banking Services
94629 Cash Management Services (Incl
94630 Cash/Securities and Bonding Se
94631 Certified Public Accountant (C
94635 Credit Card\ Charge Card Servi
94636 Credit Investigation and Repor
94638 Custom Brokerage Services (Inc
94645 Employee Benefit Funds
94646 Escrow and Title Services
94648 Financial Advisor
94649 Financial Services (Not Otherw
94650 Fund Raising Services
94652 Grant Writing Services
94654 Installment Purchase/Lease Pur
94655 Inventory Services
94660 Loan Administration
94664 Mortgage Banking Services
94666 Monetary Systems (Incl. Analys
94667 Notary Public Services
94670 Payment Card Services
94675 Securities and Commodities Mar
94676 Smartcard Lim/Std Use Prox IC
94677 Statistical Services
94682 Tax Services (Including Tax Pr
94685 Trusts\ Estates and Agency Acc
95306 Accident
95313 Aviation
95322 Boiler
95327 Claims Processing Services
95330 Collision\ Automotive
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77200 Professional Fees 772102 Professional Services 95333 Comprehensive\ Automotive
95334 Crime
95337 Disability
95341 Fidelity and Surety
95343 Fire
95345 Flood
95348 Health/Hospitalization (Includ
95351 Inland Marine
95353 Investigation Services
95354 Liability\ Automotive
95356 Liability\ General
95358 Liability\ Professional
95360 Liability\ Public Official/Gov
95363 Life Insurance
95366 Malpractice\ General
95368 Malpractice\ Legal
95370 Malpractice\ Medical
95377 Property and Casualty
95378 Receiver Services\ Special Dep
95379 Reinsurance Services
95380 Retirement Benefit Plan Insura
95383 Sports
95387 Title
95391 Unemployment Insurance
95392 Worker's Compensation
95403 Cloth Towel Service
95405 Laundry and Linen Service
95410 Mop Cleaning Service
95420 Dry Cleaning Service
95470 Shop Towels\ Shop Aprons\ Floo
95605 Business Research Services
95610 Cataloging Services
95630 Historical Studies and Service
95638 Library Services (Not Otherwis
95670 Research Services (Other Than
95675 Scientific Research Services
95685 Training Material Subscription
95802 Agricultural Management Servic
95803 Airport Management Services
95805 Asset Management Services
95812 Bio-Solids Management Services
95813 Bookstore Management Services
95814 Border Security Management and
95815 Building and Facilities Manage
95816 Business Management Services
95820 Cemetery Management Services
95822 Child Care Center Management a
95823 Computer Management Services
95825 Conservation/Resource Manageme
95826 Construction Management Servic
95828 Corrections Management Service
95830 Crop Management Services (Incl
95836 Exhibition/Exposition Manageme
95837 Equipment Management Services
95838 Farm Management Services (Incl
95839 Financial Management Services
95840 Fishery Management Services (I
95841 Fleet Management Services
95844 Food Management Services (Incl
95845 Forestry Management Services (
95847 Freight Management Services
95850 Fuel Management Services
95856 Health Care Management Service
95857 Housekeeping Management Servic
95858 Hospital Management Services
95859 Industrial Management Services
95860 Incentive Management Program S
95861 Insurance and Risk Management
95862 Irrigation System Management S
95863 Janitorial Management Services
95864 Laundry Management Services
95865 Livestock Management and Indus
95866 Lottery Management Services
95867 Mental Health/Retardation Mana
95868 Support Services\ Management
95870 Outsourcing Services for Manag
95871 Orchard and Vineyard Managemen
95872 Parking Management Services (I
95874 Personnel Management Services
95876 Pipeline Management Services
95877 Project Management Services
95878 Property Management Services
95881 Racing Management Services
95882 Records Management Services (I
95883 Real Estate Management Service
95885 Soil and Land Management Servi
95886 Storage/Impound Lot Mngmt Svcs
95887 Storage Tank Management Servic
95888 Supply Chain Management Servic
95889 Telecommunications Management
95890 Traffic Safety Program Managem
95891 Transit Management Services
95892 Travel Management Services
95893 Toll Management and Operations
95894 Warehouse Management Services
95895 Utility Management Services
95897 Wildlife/Fish Management Servi
96130 Employment Agency and Search F
96172 Transcription Services: Academ
96258 Professional Services (Not Oth
99005 Alarm Services
99010 Armored Car Services
99018 Bomb and Explosives Disposal S
99022 Card Access Security Services
99025 Crime Prevention Services
99027 Crossing Guard Services
99028 Document Recovery Services\ Di
99029 Disaster Preparedness/Emergenc
99030 Disaster Relief Services
99031 Dispatching Services\ To Inclu
99032 Driver's License Services
99033 Drug Detection Services (Inclu
99036 Emergency Facility Support Man
99037 Emergency Medical Services (In
99038 Emergency Personnel Recall Ser
99039 Emergency Systems Monitoring S
99041 Fingerprinting Services
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77200 Professional Fees 772102 Professional Services 99042 Fire and Safety Services
99043 Fire Fighting Services\ Oil an
99048 Identity Theft Pro/Dat Sec Ser
99049 Incident Management Response S
99050 Installation of Security and A
99052 Investigative Services
99057 Lie Detection Services
99058 Lifeguard Services
99060 Monitor Serv Dis Debris/Rec
99067 Patrol Services
99068 Playground Safety Certificatio
99070 Polygraph Testing Services
99075 Rescue and Search Team Service
99077 Safety Training and Awareness
99078 Security Services\ Hazardous W
99079 San/Disin Ser Sec/Fire/Safety
99080 Surveillance Services
99090 X-Ray Film Badge Services
99215 Air Qual Mon Eqp Test/Cali Ser
99219 Automotive and Road Equipment
99222 Ballistics Testing Services
99226 Biological Testing Services
99231 Chemical Testing Services (For
99234 Concrete Testing Services
99236 Core Sample (Not Concrete) Tes
99239 Electrical Systems Testing Ser
99240 Electronic and Electrical Cabl
99245 Gaseous Fuel Tank Testing Serv
99247 HVAC Sys Test/Bala/Trouble Ser
99249 Llight Meas Eqp Test/Cali Ser
99253 Medical Equipment Testing and
99255 Miscellaneous Testing and Cali
99258 Office Equipment Testing Servi
99259 Oil Field Equipment Testing Se
99261 Paint Testing Services
99265 Pressure Testing Services (Fue
99270 Radar Equipment Testing and Ca
99271 Radio Instrument Testing and C
99272 Return Merch Auth Test Serv
99277 Scientific Equipment Testing a
99283 Textile Testing Services
99287 Underground Leak Testing Servi
99290 Video Instrument Testing and C
99297 X-Ray Equipment Testing and Ca
772104 Survey Services 92586 Surveyor Services\ Land
772105 Legal Fees & Services 96149 Legal Services\ Attorneys
772106 Medical Services 94807 Administration Services\ Healt
94812 Ambulance Services\ Non-emerge
94815 Audiology Services (Including
94826 Cytology Screening Services
94827 Dental Laboratory Services
94828 Dental Services
94829 Dental Prosthetic Manufacturin
94832 Dietician Services
94833 Disease Prevention and Control
94834 Disease Prevention and Control
94836 Exercise Program Services
94837 Experimental Medical Services
94843 Health Information Services
94844 Health Physics Services
94845 Home Health Care Services
94846 Hospital Services\ Inpatient a
94847 Health Care Center Services
94848 Health Care Services (Not Othe
94849 Hygiene Services\ Industrial
94851 Imaging/Diagnostic Services
94852 Infant Mortality Reduction Ini
94853 Laser Light and Electro Stimul
94854 Massage Services
94855 Medical and Laboratory Service
94864 Nursing Services
94865 Nursing Home Services
94868 Optician/Optometrical Services
94871 Physician Credentialing Servic
94872 Pharmaceutical Services
94873 Physical Fitness Programs
94874 Professional Medical Services
94875 Prosthetic Manufacturing Servi
94876 Psychologists/Psychological an
94880 Radiation Control and Leak Det
94881 Radiation Therapy Treatment Se
94882 Research and Science Services\
94884 Sani/Disin Ser Health Related
94885 Sanitary Napkin Disposal Servi
94886 Therapy and Rehabilitation Ser
94887 Telemedical Professional Servi
94892 Vaccination Program Services
94893 Waste Disposal Services\ Medic
94897 X-Ray Services (Incl. Dental)
772107 Custodial & Janitorial Service 91039 Janitorial/Custodial Services
772108 Entertainment Services 03718 Bar Equipment and Accessories
03723 Cards\ Greeting and Gift (Incl
03725 Carnival and Fair Equipment\ A
03728 Collections: Coin\ Stamp\ Comi
03734 Decorations: Christmas\ Party\
03735 Decorative Household or Office
03743 Gifts (Incl. Gift Certificates
03752 Novelties and Advertising Spec
03756 Paper\ Crepe
03763 Recycled Decorations\ Games an
03764 Replicas: Food\ Fruit\ etc.
03775 Soda Fountain Equipment and Ac
03784 Toys and Games (Not Educationa
03788 Video Game Machines
03789 Video Games
96202 Musician/Vocal Services
772110 Information Tech. Services 92002 Access Services\ Data
92003 Application Service Provider (
92004 Applications Software (For Mai
92005 App/Infrastrct/Host/Cloud Comp
92007 Applications Software for Micr
92013 Adv Auth Sys SW Ser/Maint/Rep)
92014 Applications Software (For Min
92015 Assessment and Profiling Servi
92016 Biometric Authentication Syste
92017 Electronic Forms Services
92018 Computer Aided Design Services
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77200 Professional Fees 772110 Information Tech. Services 92019 Computer Digitizing Services
92020 Computer Output to Microfilm (
92021 Data Entry Services
92022 Data Preparation and Processin
92023 Data Recovery Services
92024 Data Conversion Services
92025 Diskette\ CD Rom\ and Tape Dup
92026 Desktop Publishing Services
92027 E-Commerce Software Developmen
92028 Emergency Back-up Services and
92029 Facilities Management Services
92030 Image Processing and Conversio
92031 Installation of Computers\ Per
92032 Intelligent Transportation Sys
92033 Mapping Services\ Digitized\ C
92034 Media Conversion Services
92035 Modification of Existing Equip
92037 Networking Services (Including
92038 Optical Scanning Services
92039 Processing System Services\ Da
92040 Programming Services\ Computer
92041 Retrieval Services\ Informatio
92042 Recertification/Rehabilitation
92043 Recharging and Remanufacturing
92044 Risk Management for Software D
92046 Software Updating Services
92047 Support Services\ Computer (In
92048 Storage Services\ Data Media
92049 Systems/Executive Software\ Ma
92050 Shredding Services\ Computer C
92056 Systems/Executive Software\ Mi
92063 Systems/Executive Software\ Mi
92064 System Implementation and Engi
92065 System Requirements Quality As
92066 System/Network/Database Administration Services
92075 Technical Writing and Documentation IT Services
92076 Testing of Systems Infrastructure Components or Software I
92077 Teleprocessing Via Proprietary
92084 Teleprocessing\ Business (Time
92090 Teleprocessing\ Scientific\ In
92091 Training\ Computer Based (Soft
92094 Word Processing Software\ Main
92095 Word Processing Software\ Micr
92096 Word Processing Software\ Mini
772113 Other Professional Fees 91527 Editorial Services
96175 Translation Services
96207 Arts Services (Cultural\ Desig
96340 Fees\ Symposium
772117 Security Services 99046 Guard and Security Services
772120 Contractual Services 07588 Towing Services/Vehicle
91505 Answering/Paging Services
95404 Laundry Services Clothing
95884 Social Media Management Services
96146 Interpreter Services (Foreign
96182 Transportation Services (Not O
96216 Bus Transportation Services\ S
772121 Gaming Officials 93206 Athletics - Game Officials
772122 Game Production Equip Rental 93207 Athletics - GameProdEqpRntl
772123 Game Hospitality 93208 Athletics - GameDayHospitality
772124 Game Day Contractors 93209 Athletics - GameDayContractors
772125 Game Day Park & Transport 93210 Athletics - GameDayPark&Trans
772151 Asbestos Removal 91401 Asbestos Removal
772152 Carpentry Services 91427 Carpentry
772153 Electrical Services 91438 Electrical
772154 Flooring Services 91444 Flooring
772155 Landscaping Services 91454 Landscaping Services
772156 Painting Services 91461 Painting and Wallpapering
772157 Plumbing Services 91468 Plumbing
P77210
Professional Fees-
Consultants 772103 Consulting Services 91802 Audio/Visual Consulting Servic
91803 Alcohol and Drug Abuse Consult
91804 Accounting/Auditing/Budget Con
91806 Administrative Consulting
91807 Advertising Consulting
91809 Agricultural Consulting
91810 Air Pollution Consulting
91811 Anthropology Consulting
91812 Analytical Studies and Surveys
91813 Asbestos Consulting
91814 Appraisals Consulting
91815 Architectural Consulting
91816 Archeological Consulting
91817 Aviation Consulting
91818 Boiler Chemistry Consulting
91819 Buildings\ Structures and Comp
91820 Business Consulting\ Small
91821 Business Consulting\ Large
91824 Communications Consulting
91825 Compliance Consulting\ America
91826 Communications: Public Relatio
91827 Community Development Consulti
91828 Computer Hardware Consulting
91829 Computer Software Consulting
91830 Computer Network Consulting
91831 Construction Consulting
91832 Consulting Services (Not Other
91835 Disadvantage Business Enterpri
91836 E-Commerce Consulting
91837 Economy Consulting
91838 Education and Training Consult
91839 Elevator/Escalator/Moving Walk
91840 Employee Benefits Consulting
91841 Energy Conservation Consulting
91842 Engineering Consulting
91843 Environmental Consulting
91844 Email Archiv/Rec Mgmt Consult
91845 Fashion Consulting Services
91846 Feasibility Studies (Consultin
91849 Finance/Economics Consulting
91852 Food Service Consulting
91854 Furnishings Consulting
91855 Geological Consulting and Stud
91858 Governmental Consulting
91862 Horticultural Consulting
91863 Housing Consulting
91865 Human Relations Consulting
91866 HR Consulting Services
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77210 Professional Fees- 772103 Consulting Services 91867 Human Services Consulting (To
91869 Insurance Consulting
91870 Inventory Consulting
91871 IT Consulting
91872 Lakes\ Rivers\ and Other Water
91873 Landscaping Consulting
91874 Legal Consulting
91875 Management Consulting
91876 Marketing Consulting
91877 Mail Consulting Services
91878 Medical Consulting
91879 Minority and Small Business Co
91880 Moving/Relocation Consulting S
91881 Natural Disasters (Fire\ Flood
91882 Scientific/Tech Consulting
91883 Organizational Development Con
91884 Parking Consultant
91885 Personnel/Employment Consultin
91886 Public Art Consulting
91887 Purchasing Consulting (Incl. S
91888 Quality Assurance/Control Cons
91889 Real Estate/Land Consulting (I
91890 Strategic Technology Planning
91891 Roofing Consultant
91892 Urban Planning Consulting
91893 Security/Safety Consulting
91894 Traffic Consulting
91895 Telecommunications Consulting
91896 Transportation Consulting
91897 Utilities: Gas\ Water\ Electri
P77300 Materials & Supplies 773105 Typesetting 96510 Alterations Printing
96515 Artwork\ Camera Ready
96530 Desk Top Publishing Services
96539 Etchings\ Copper
96542 Etchings\ Zinc\ Ben Day Type
96543 Etchings\ Zinc or Magnesium Al
96546 Graphic Design Services for Pr
96551 Mat Preparation\ Stereotype
96554 Negative and Plate Preparation
96557 Plate Preparation\ Color Proce
96558 Plate Preparation\ Color\ Flat
96560 Plate Preparation\ Copper\ Hal
96562 Plate Preparation\ Zinc or Mag
96564 Plate Preparation\ Zinc\ Halft
96570 Pre-Press: Color Separations\
96603 Bar Code Printing
96605 Bumper Stickers\ etc.: Printed
96607 Business Cards Printed
96611 Card Printing: Tab\ Post\ Form
96613 Check Printing
96616 Continuous Form Printing
96618 Copying Services (Reproduction
96622 Decal Printing
96625 Digital Printing from an Ink J
96627 Electrostatic Printing Service
96628 Engraved and Embossed Awards\
96631 Envelope Printing
96636 Forms Printing (Not Continuous
96642 Imprinting Services
96646 Intaglio Printing (e.g.\ The P
96651 Letterheads Printed
96652 Licenses and Back Tags Printin
96655 Numbering Services\ Printing
96657 Offset Printing\ General\ Smal
96658 Offset Printing\ General\ Larg
96659 Offset Printing\ General\ Larg
96660 Offset Printing\ Large Product
96661 Offset Printing\ Large Product
96662 Offset Printing\ Booklets\ Sad
96663 Offset Printing\ Booklets\ Sad
96664 Offset Printing\ Booklets\ Sad
96665 Offset Printing\ Books\ Perfec
96666 Offset Printing\ Books\ Perfec
96667 Offset Printing\ Custom Bound\
96668 Offset Printing\ General\ Larg
96669 Offset Printing\ General\ Larg
96670 Optical Scanning Form Printing
96671 Paper Cutting\ Drilling\ Foldi
96672 Printing of Annotated Laws\ Ru
96673 Publications Printed on Newspr
96674 Publications Printed on Newspr
96675 Printing on Recycled Stock
96676 Print-On-Demand Printing Servi
96678 Receipt and Voucher Book Print
96681 Security Paper\ Custom Printed
96684 Silk Screen Printing
96685 Snap-Out Form Printing (See 39
96686 Specialty Printing: Die Cuttin
96689 Tickets\ Special Labels and Ta
96690 Tickets\ Special Tags\ Printed
96692 Typesetting\ Hot Type (Linotyp
96693 Typesetting\ Laser
96694 Typesetting\ Photocomposition
96695 Typesetting with Modem Capabil
773501 Gasoline 40502 Alternative Fuels (Not Otherwi
40503 Butane and Propane (Including
40505 Charcoal
40506 Coal\ Coke\ Lignite and Peat
40507 Fuel Additives\ Extenders\ Oct
40508 Distillates\ Petroleum (Not Ot
40509 Fuel Oil\ Diesel (Use 405-02 f
40512 Fuel Oil\ Heating (Use 405-02
40513 Gas\ Natural (Incl. Compressed
40514 Gasohol
40515 Gasoline\ Automotive
40518 Gasoline\ Aviation (Including
40521 Gasoline\ Marine White
40523 Graphite Lubricant
40524 Grease\ Lubrication Type
40527 Grease\ Protective Coating Typ
40530 Kerosene
40531 Lubricants\ Industrial Type (
40532 Methanol (Fuel)
40533 Naphtha
40536 Oil\ Automotive Transmission
40537 Oil\ Crude
40538 Oil and Grease Additives
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77300 Materials & Supplies 773501 Gasoline 40539 Oil\ Automotive Engine
40542 Oil\ Aviation Engine
40545 Oil\ Chain Saw
40547 Oil\ Compressor
40548 Oil\ Cutting
40549 Oil\ Gear
40550 Oil\ Heat Transfer Fluid\ Fire
40551 Oil and Fluid\ Hydraulic
40552 Oil\ Instrument
40554 Oil\ Lubricating: Household\ G
40557 Oil\ Lubricating: Differential
40560 Oil\ Marine Engine
40563 Oil\ Outboard Motor
40566 Oil\ Penetrating\ Special Use
40569 Oil\ Pump\ Vacuum
40572 Oil\ Refrigeration
40573 Oils and Lubricants for Specia
40574 Oil\ Steam Cylinder
40575 Oil\ Transformer
40581 Oil\ Turbine
40582 Oil\ Two-Cycle Engine
40584 Oil\ Wax (Paraffin)
40585 Power Steering Fluid
40586 Propellant Fuels and Oxidizers
40587 Recycled Petroleum Products
40590 Synthetic Petroleum Products
40595 Petroleum Products\ Scrap or W
773601 Educational Supplies 57525 Computer Output Microfilm/Micr
57529 Jacket Loaders\ Microfilm
57530 Microfilm Cameras and Accessor
57531 Cabinets and Filing Boxes\ Mic
57533 Microfiche and Microfilm Dupli
57540 Microfilm Splicer and Supplies
57545 Microfilm Process Chemicals
57547 Microfiche/Microfilm Reader Pr
57549 Microfiche/Microfilm Supplies
57550 Opaque Viewers (For Microprint
57551 Microfiche and Microfilm Equip
57555 Processors\ Microfilm
57570 Raw Microfilm
57572 Reader\ Microfiche and Microfi
57576 Reader/Printer\ Microfiche and
57580 Recycled Microfiche and Microf
71504 Audio Books Digital
71505 Audio Cassettes\ Tapes and Com
71509 Cook and Recipe Books
71510 Books\ Curriculum Guides\ Dire
71512 Books\ Reference (Incl. CD ver
71520 Catalog Cards\ Library of Cong
71530 Display\ Exhibit\ and Promotio
71533 Drawings and Diagrams: Dimensi
71535 Electronic Publications: Direc
71540 Filmstrips\ Slides\ Transparen
71545 Laboratory Books\ Research and
71546 Legal Books and Publications
71547 Manuals: Parts\ Personnel\ Pol
71548 Medical Books and Publications
71550 Microfilm\ Microfiche\ etc. (P
71552 Journalistic Services to inclu
71555 Motion Pictures (See Class 475
71560 Multimedia Sets (Prepared)
71580 Phonograph Records\ Sound Tape
71582 Religious Publications and Boo
71583 Textbooks\ Adult Education
71584 Textbooks\ Special Education
71585 Textbooks: Pre-Kindergarten th
71586 Textbooks: 6th thru 8th Grade
71587 Textbooks: 9th thru 12th Grade
71588 Textbooks: College Level (Incl
71589 Textbooks\ Early Childhood
71590 Video Cassettes\ Disks\ Tapes\
71595 Recycled Publications and Audi
78502 Agendas/Planners\ Student
78503 Anatomical Models (For Medical
78505 Atlases\ Charts\ Globes\ and M
78515 Blackboards\ Chalkboards and D
78517 Blind Teaching and Training Eq
78520 Books: Class Register\ Record\
78525 Bulletin Boards: Changeable Le
78526 Bulletin Board Accessories
78527 Carrels\ Audio-Visual
78530 Chalk\ Crayons\ Erasable Marke
78532 Classroom Equipment and Suppli
78543 Display Cabinets\ Cases\ Files
78544 Displays\ Educational: Kits\ M
78545 Drawing/Art Supplies\ Schoolro
78546 Driver Training Materials
78547 Easels\ Accessories and Suppli
78553 Educational Games and Toys\ Al
78555 Engineering and Technical Inst
78557 Erasers and Cleaners\ Chalkboa
78562 Flannel Boards and Accessories
78565 Handwriting Materials\ Instruc
78570 Instructional Aids: Courses\ L
78572 Lecterns\ Rostrums\ and Speake
78573 Notebooks and Spirals
78574 Number Boards and Directory Bo
78576 Paper Items\ Classroom: Compos
78580 Plays and Entertainment\ Schoo
78583 Presentation Systems Equipment
78585 Reading Programs\ Reading Aids
78586 Recycled School Equipment and
78587 Resource Books and Materials (
78588 Science Instruction Equipment
78589 School Equipment Required to M
78590 Test and Test Scoring Devices:
78592 Training Aids\ Materials\ and
78593 Vocational Equipment and Suppl
773602 Audio Visual Supplies 88011 Audio Visual Equipment and Sup
88020 Film Editing and Splicing Equi
88030 Pointers\ Projection Type\ Han
88040 Previewers\ Sorters\ and Viewe
88042 Projectional Supplies: Acetate
88043 Projection Screens\ Standard a
88046 Projection Stands\ Tables\ etc
88049 Projectors\ Filmstrip (Standar
88052 Projectors\ Motion Picture (Sp
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77300 Materials & Supplies 773602 Audio Visual Supplies 88055 Projectors\ Motion Picture (St
88058 Projectors\ Opaque; Carrying C
88061 Projectors\ Overhead Transpare
88064 Projectors\ Slide (Standard Ty
88067 Projectors (Not Otherwise Clas
88073 Recycled Visual Education Equi
88080 Shipping and Storage Accessori
88085 Storage Cabinets (For Visual E
88086 Tables\ Light (Visual Educatio
88088 Transparencies (See Class 715
88090 Transparency Equipment
773604 Lab Supplies Chemical 17503 Aprons and Gloves\ Laboratory:
17506 Bacteriological Plugging Mater
17508 Balances and Accessories
17510 Burners\ Heat Guns\ Hot Plates
17511 Cells and Cuvettes (For Photom
17512 Ceramic Ware\ All Types (Labor
17513 Chemicals\ Laboratory (ACS\ CP
17514 Chromatography Supplies: Devel
17515 Cleaning Equipment and Supplie
17516 Cocktails (Solutions)\ Liquid
17517 Containers (For Liquefied or C
17519 Crushers and Grinders (Metal a
17522 Dialysis Equipment and Supplie
17523 DNA or RNA Acids (Nucleic\ etc
17524 Dishes\ Evaporating and Other
17525 Drying Equipment\ Laboratory
17527 Electrode Sensing Meters and E
17528 Electrophoresis Supplies: Gel
17529 Extraction\ Digestion\ and Dis
17532 Filtering Apparatus and Filter
17533 Filter Paper and Membranes
17536 Furnaces and Heaters\ Laborato
17539 Glass Pipe and Fittings
17540 Glassware\ Laboratory\ Custom-
17542 Glassware\ Laboratory (Stock O
17544 Glassware Washing Compounds
17546 Holders\ Glass Tube
17547 Hydrometers and Pyconometers\
17548 Incinerators\ Laboratory
17549 Interval Timers and Actuators\
17551 Ion Exchange Materials: Liquid
17554 Laboratory Supplies: Asbestos
17555 Melting Point Apparatus
17557 Metal Ware\ Laboratory
17560 Ovens\ Laboratory
17562 Papers\ Laboratory
17565 pH Buffer Solutions\ Indicator
17566 Pipette Pullers
17567 Pipetters and Dispensers
17568 Plastic Ware\ All Types
17570 Porcelain Ware\ All Types
17571 Platinum Ware: Boats\ Crucible
17572 Precious Metals (All Forms\ In
17574 Reagents and Chemicals\ Ultrap
17575 Refractometers
17576 Recycled Chemicals and Laborat
17577 Sand\ Cement Testing
17578 Screening and Sieving Apparatu
17579 Solvent Reclaiming Unit\ Clean
17580 Stainless Steel Ware\ All Kind
17582 Stirrers\ Blenders\ Homogenize
17584 Stoppers\ Rubber and Synthetic
17585 Syringes\ Laboratory\ Manual a
17587 Thermometers\ General Laborato
17588 Transformers\ Variable\ Labora
17589 Tubing\ Plastic\ All Types
17590 Tubing\ Rubber\ All Types
17591 Tubing\ Steel (Laboratory Type
17592 Tubing\ Glass
17593 Water Baths and Steam Baths (E
17595 Water Purification Apparatus a
19018 Acids\ Mineral: Boric\ Hydrobr
19025 Alcohols: Ethyl\ Isopropyl\ Me
19030 Bio-Chemical Compounds\ Organi
19036 Chemicals\ Bulk (Not Otherwise
19040 Chlorinated Hydrocarbons: Meth
19042 Compounds\ Inorganic Chemical
19043 Compounds\ Organic Chemical
19046 Formaldehyde Solution (Formali
19051 Heat Transfer Media\ Liquid
19055 Hexane and Pentane
19057 Intermediates and Fixatives\ C
19060 Ketones: Acetone\ Diacetone Al
19068 Oxidizing and Bleaching Agents
19069 Oxides (Including All Oxided S
19070 Phenol\ Liquid
19075 Recycled Bulk Chemicals and So
19080 Silicone Fluids
19081 Pentachlorophenol (Penta)\ Cre
19085 Sodium Phosphates and Polyphos
19090 Solvents (Not Otherwise Itemiz
19095 Toluene
19308 Blood Chemistry and Hematology
19312 Blood Chemistry and Hematology
19314 Blood Chemistry Reagents and T
19318 Blood Coagulation Reagents and
19322 Blood Fractions (For Grouping\
19326 Blood Grouping and Typing Reag
19336 Diagnostic Reagents and Suppli
19340 Diagnostic Reagents and Tests
19348 Drug Assay and Screening Test
19352 Enzyme Immunoassay Reagents
19366 Nuclear Medicine Test Kits
19380 Radioactive Diagnostic Reagent
19384 Radioimmunoassay Kits
19385 Recycled Clinical Laboratory R
19388 Test (For Examination of Other
19389 Test Kits and Supplies\ Chemis
19392 Urine and Spinal Fluid Control
19394 Urinalysis Reagents and Tests
19395 Virology Test Equipment and Su
19397 X-Ray Contrast Media: Barium\
26901 Anesthetics\ General
26902 Anesthetics\ Local
26903 Antagonists\ Heavy Metal
26904 Antihistamine Drugs
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77300 Materials & Supplies 773604 Lab Supplies Chemical 26908 Anti-infective Agents
26910 Antineoplastic Agents
26911 Antiseptics
26912 Autonomic Drugs
26916 Blood Derivatives
26920 Blood Formation and Coagulatio
26924 Cardiovascular Drugs
26928 Central Nervous System Agents
26932 Contraceptives
26936 Diagnostic Agents
26940 Electrolytic\ Caloric\ and Wat
26944 Enzymes
26948 Expectorants\ Antitussives\ an
26952 Eye\ Ear\ Nose\ and Throat Pre
26960 Gold Compounds
26968 Hormones and Synthetic Substit
26973 Muscle Relaxants\ Smooth (Incl
26975 Ointments\ Analgesic\ Antibiot
26976 Oxytocics
26977 Nootropics (Smart Drugs)
26978 Radioactive Pharmaceuticals
26980 Serums\ Toxoids\ and Vaccines
26984 Skin and Mucous Membrane Agent
26985 Supplements With Vitamins
26986 Supplements Without Vitamins
26987 Therapeutic Agents\ Unclassifi
26988 Vitamins
773606 Lab Supplies- Non-Chemical 17553 Lab Supplies-Non-Chemical
773902 Athletic Supplies 80505 Aerobic Training Equipment
80509 Archery Equipment
80510 Athletic Benches
80515 Athletic Awards (For Service T
80516 Athletic Facility Storage Equi
80517 Athletic Field Markers\ Goal P
80521 Badminton Equipment
80522 Balls (Not Otherwise Classifie
80523 Bags\ Sports Equipment
80524 Baseball Equipment
80530 Basketball Equipment (Includin
80534 Bicycles and Tricycles\ All Ty
80535 Bicycle Accessories including
80536 Billiard and Pool Tables and S
80537 Bobsled Equipment and Accessor
80538 Bungee Equipment and Accessori
80539 Bowling Equipment (Incl. Lawn
80540 Coaching Equipment and Supplie
80541 Cricket Equipment and Accessor
80542 Boxing and Wrestling Equipment
80543 Climbing and Repelling Equipme
80544 Equestrian Equipment\ Clothing
80545 Fencing Equipment (Sport)
80546 Flip Score Cards
80547 Flooring\ Temporary Portable (
80548 Football Equipment
80550 Jumping/Parachuting Equipment
80551 Games: Croquet\ Dart Boards\
80554 Golfing Equipment
80557 Gymnasium Apparatus and Equipm
80558 LaCrosse Equipment and Accesso
80559 Hunting Equipment and Accessor
80560 Gymnasium Mats\ Covers\ Hanger
80561 Hockey Equipment\ Ice and Fiel
80562 Physical Education Equipment\
80563 Scoreboards\ Sports
80564 Skating Rink and Skater Equipm
80565 Ski Equipment and Accessories
80566 Soccer Equipment
80567 Scooters and Skateboards
80569 Softball Equipment
80572 Squash\ Handball\ Paddle Ball\
80573 Stadium Lighting Equipment and
80574 Starting Gates and Other Racin
80575 Swimming and Surfing Equipment
80577 Tables\ Score (For Scorer's Us
80578 Tennis Equipment
80581 Track Equipment (Including Ped
80584 Trainers' Supplies
80586 Tubes\ Sports Type\ Snow and W
80587 Trampolines\ Beds\ Cables\ Fra
80588 Trap Shooting Equipment
80589 Umpire\ Referee\ and Coach Equ
80590 Volleyball Equipment
80593 Water Polo Equipment and Acces
80594 Weight Lifting Equipment and A
80595 Whirlpools\ Saunas\ Hot Tubs\
80596 Recycled Sporting Goods and At
773904 Photos, Slides, Movies 65500 PHOTOGRAPHIC EQUIPMENT\ FILM\
65504 Albums and Organizers\ Picture
65505 Animation Equipment and Suppli
65515 Camera Accessories: Batteries\
65520 Camera Attachments: Adapter Ri
65525 Camera Carrying Cases\ Gadget
65527 Camera Tools\ Books\ Instructi
65529 Cameras\ Digital Type (Incl. D
65530 Cameras\ Movie; and Accessorie
65535 Cameras\ Still\ Nonspecialized
65539 Cameras\ Still\ Specialized (I
65541 Chemicals\ Photographic
65543 Color Film Adhesive (For Addin
65550 Copying Equipment (Including S
65555 Darkroom Equipment (Not Graphi
65560 Darkroom Supplies: Enlarger Ea
65566 Film Developing and Processing
65567 Film\ Photographic (Including
65571 Paper and Plates\ Photographic
65578 Photo Identification Systems\
65579 Recycled Photographic Equipmen
65580 Silver Recovery Devices
65584 Slide Maker\ Computerized
65585 Slide Preparation Supplies: Mo
65588 Storage and Mailing Materials
65590 Studio Production Equipment: B
65592 Transparency Film
65595 Video Equipment and Accessorie
65596 Video Capturing Device
96640 Stock Image
773905 Medical Supplies 46501 Analyzer Equipment\ Medical (N
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77300 Materials & Supplies 773905 Medical Supplies 46502 Anesthesia and Respiration Equ
46503 Angiocardiography\ Angiography
46504 Biofeedback Equipment and Supp
46505 Blood Cell Counters\ Processor
46507 Blood Chemistry Equipment (For
46509 Blood Oxygenators and Heat Exc
46511 Blood Pressure and Blood Flow
46512 Cancer Equipment and Supplies
46513 Cardiac Pacemakers\ Heart Valv
46514 Cardiovascular Instrumentation
46516 Clinical Forensic and Postmort
46517 Clinical Chemical Analysis Sys
46518 Clinical Chemical Analysis Acc
46519 Cryosurgical Equipment
46522 Diagnostic Equipment\ Computer
46523 Diagnostic Equipment\ Minor: H
46524 Diagnostic/Surgical Equipment
46525 Diagnostic Equipment\ Electron
46527 Diathermy and Ultrasonic Equip
46529 Electrical Safety Analyzers (F
46530 Electrocardiographs (EKG) and
46532 Electroencephalographs (EEG) a
46534 Electrosurgical and Laser Surg
46537 Eye\ Ear\ Nose\ and Throat Equ
46538 Fertility\ Sterility\ and Impo
46540 Freezers and Refrigerators (Bl
46544 Hemodialysis Equipment and Acc
46548 Hospital and Surgical Equipmen
46550 Housekeeping Equipment and Sup
46553 Hypothermia Systems Equipment
46554 Injection Guns (Jet Injectors)
46555 Intravenous and Arterial Infus
46556 Lavage Systems and Accessories
46557 Lithotripters (For Breaking Ki
46558 Lamps\ Examining and Surgical
46560 Monitoring Systems\ All Types
46561 Mortuary and Morgue Equipment
46563 Nursery Supplies: Infant Measu
46564 Operating Room Equipment (Not
46565 Obstetrical and Gynecological
46566 Organ Preservation Equipment:
46567 Orthopedic Equipment: Bone Pla
46570 Pads and Pumping Systems\ Alte
46571 Skin Clean Top Lot No Alch
46572 Pads and Systems\ Fluid Circul
46573 Pads\ Heating\ Standard Type
46574 Plastic or Reconstructive Surg
46575 Pharmacy Equipment and Accesso
46576 Physical Therapy Equipment and
46577 Pulmonary Equipment and Suppli
46578 Pumps\ Hospital: Breast\ Enter
46579 Psychologist and Psychistrist
46580 Robotic Surgical
46581 Recycled Hospital and Surgical
46582 Rehabilitation Equipment and S
46583 Repair Kits\ Hospital and Medi
46584 Shield\ Protective\ Surgical
46585 Shock Treatment Units and Acce
46588 Splints and Tourniquets
46590 Sterilizing Equipment\ Hospita
46591 Stress Relief and Test Equipme
46592 Surgical Instruments\ Floor Gr
46593 Surgical Instruments\ Operatin
46594 Medical Valves
46595 Vaporizers\ Humidifiers\ and N
46597 Warming Cabinets (For Blood\ I
47006 Alarm and Warning Devices for
47010 Ambulance Cots and Stretchers
47013 Anatomical Braces and Supports
47017 Canes\ Crutches\ Gait Trainers
47020 Commode Chairs and Shower Chai
47025 Communications Systems (For th
47035 Environmntl Remote Control Sys
47040 Fracture Frames\ Traction Appa
47045 Furniture\ Special: Chairs\ St
47050 Lifting Devices\ Patient
47054 Orientation or Navigational Ai
47055 Page Turners
47056 Personal Care Devices for the
47058 Recycled Mobility\ Speech Impa
47060 Restraint and Protection Items
47062 Robots for Assisting Disabled
47064 Specialized Cooking and Housek
47065 Specialized Mobility Items: Gr
47067 Speech Synthesizers
47078 Training and Recreational Aids
47079 Vision Impaired Mobility Devic
47080 Wheelchairs (Including Mobile
47081 Wheelchair Lifting Devices and
47090 Wheeled Stretchers
47505 Apnea Equipment and Supplies\
47506 Atomizers and Nebulizers\ Pock
47508 Bags\ Physician and Nurse
47509 Bandages (All Types)\ Adhesive
47510 Bath Systems Complete\ Patient
47511 Blades and Handles\ Surgeons'
47512 Body Parts for Transplanting\
47514 Brush-Sponges\ Scrub Brushes\
47515 Brushes\ Specialized\ Instrume
47516 Catheters\ IV: Around Needle\
47517 Catheters and Urinary Drainage
47518 Catheters\ Specialized (And Gu
47519 Cement and Tape Remover\ Surgi
47520 Cleaning Equipment and Supplie
47521 Care Supplies\ Patient (Not Ot
47522 Clips\ Wound (Not for Use in A
47524 Collection Systems\ Suction\ D
47526 Crushers and Cutters\ Tablet
47527 Cotton and/or Rayon\ Surgical
47528 Debridement Products and Suppl
47529 Diabetes Test Kits (Including
47530 Decubitus Pads: Sheepskin Shea
47531 Dispensers\ Hospital (Not Othe
47532 Disposals\ Sanitary Napkin
47533 Dermatome Blades\ Cement\ and
47534 Disposal Systems\ Nonreusable
47535 Electrodes\ Grounding Pads\ Le
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77300 Materials & Supplies 773905 Medical Supplies 47536 Glassware: Bottles\ Prescripti
47537 Emergency Medical Services (EM
47539 Glove Powder and Detergents
47540 Grafts and Implants\ External
47541 Gloves and Finger Cots\ Medica
47542 Grafts and Implants\ Internal
47543 Height Measurement Devices
47544 Hosiery\ Orthopedic and Surgic
47545 Hospital Tubing and Accessorie
47547 Identification Supplies\ Patie
47548 Instrument Cleaners: Instrumen
47549 Instructional Aids and Trainin
47550 Lancets\ Blood
47551 Lymphatic Equipment and Suppli
47552 Medical Ergonomic Instruments
47553 Medical I.D. Bracelets\ Tags\
47554 Medical Documentation Forms\ C
47555 Medical Examination Equipment
47561 Needles\ Specialized: Amniocen
47562 Operating and Examining Appare
47563 Ostomy Care Products
47564 Paper Goods: Diapers\ Medicati
47565 Pads\ Sterile\ Impregnated (Fo
47566 Packs\ Pads\ and Drapes\ Surgi
47567 Personal Items: Applicators\ C
47568 Paramedic Equipment and Suppli
47569 Pharmaceutical Equipment and S
47570 Plastic Ware: Bottles; Prescri
47571 Protective Wall and Corner Gua
47572 Recycled Hospital Accessories
47573 Rubber\ Fabric\ and Plastic Go
47574 Sets\ Procedural\ Disposable:
47575 Stopcocks and Adapters\ Reusab
47576 Stopcocks\ Disposable
47577 Sterilizing Supplies: Biohazar
47578 Sutures and Suturing Needles\
47579 Surgical Bougies\ Sounds\ Obtu
47580 Syringes and Needles\ Hypoderm
47581 Surgical Support Supplies incl
47582 Syringes\ Hypodermic and Irrig
47583 Tissues\ Body
47584 Trauma Packs and Kits
47585 Thermometers\ Clinical; Sheath
47586 Trays\ Preparation
47587 Tracheotomy Equipment and Acce
47588 Utensils\ Sickroom: Aluminum\
47589 Utensils Sickroom Fiber
47590 Utensils\ Sickroom\ Plastic (B
47593 Vaccination Needles and Device
47595 Vacuum Blood-Collecting Sets (
47597 Vaginal Speculums and Dilators
49006 Barometers and Manometers\ Lab
49007 Cabinets\ Safety\ Laboratory
49008 Calorimeters and Accessories
49009 Centrifuges\ Desk Top and Free
49014 Cleaners\ Ultrasonic
49015 Colorimeters\ Reflectance
49016 Colorimeters\ Optical\ Compara
49017 Crystallography Equipment and
49019 Density Gradient Equipment: Fr
49021 Dry Boxes and Glove Boxes
49024 Dynamometers (For Automotive S
49029 Electron Microscopy Equipment:
49030 Electron Guns
49032 Environmental Test Chambers an
49034 Filters\ Optical: IR Interfere
49036 Glassware Washing Apparatus
49039 High-Pressure Equipment and Ac
49040 High Vacuum Fittings\ Valves\
49044 Lamps and Other Radiation Sour
49047 Liquid Scintillation Counting
49051 Lasers\ Masers\ and Accessorie
49052 Leak Detectors\ Vacuum: Helium
49053 Magnetic Equipment: Demagnetiz
49055 Mass Spectrometers and Accesso
49056 Micromanipulators
49057 Microscope Accessories: Adapte
49058 Microscopes\ All Types (For El
49063 Natural Science Equipment and
49065 Nuclear Equipment and Accessor
49068 Nuclear Magnetic Resonance (NM
49069 Nuclear Radiation Sources (Not
49071 Nuclear Safety Equipment and S
49072 Optical Laboratory Equipment:
49073 Photometers\ Reflectance
49074 Physics Equipment (Not Otherwi
49075 Plasma Generators
49076 Plasticizers : Agriculture Oil
49077 Pumps\ Liquid (Laboratory Type
49078 Pumps\ Vacuum and Pressure/Vac
49079 Radioactive Waste Disposal Sys
49080 Sorption Measurement Systems (
49081 Semiconductor Devices
49082 Separators\ Laboratory
49083 Spectrographs\ Laboratory
49084 Spectrometers: Auger\ Electron
49088 Spectroscopes\ Direct Reading
49090 Testing Instruments (Not Other
49092 Thermal Analysis\ Thermogravim
49093 Ultrasonic Equipment (For Rese
49094 Vibration Isolation Supports
49095 Vacuum Equipment\ Laboratory (
49096 X-Ray Diffraction and Electron
49097 Recycled Nuclear\ Optical and
49304 Air Quality Monitoring Equipme
49305 Airborne Bacteria and Virus In
49306 Baths\ Constant Temperature (H
49308 Biochemical Research Equipment
49309 Chemical Analysis Systems\ Aut
49310 Chemical Reactors: High-Pressu
49311 Chromatographs\ Gas
49312 Chromatographs\ Liquid: High-P
49313 Colloids : Aerosols\ Emulsions
49314 Combustion Analysis Equipment\
49316 Densitometers\ Scanning (Gel o
49317 Deodorizers\ Convection Type
49318 Deodorizers and Room Air Fresh
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77300 Materials & Supplies 773905 Medical Supplies 49324 Electrophoresis Equipment: Ele
49325 Entomological Equipment and Ac
49330 Evaporators\ Analytical (Air o
49332 Evaporators\ Vacuum: Flash\ Ro
49335 Fluorometers and Spectrofluoro
49338 Freeze-Drying and Critical-Poi
49342 Gas Analysis and Monitoring Eq
49344 Gas Generating and Purifying E
49345 Incubators\ Bacteriological
49346 Ion Equipment (Not Otherwise C
49348 Odor Control Equipment\ Duct M
49352 Photometers\ Flame
49354 Photometers\ Photoelectric (Co
49358 Polarimeters
49360 Polarographs
49362 Sample Collecting\ Diluting an
49363 Sample Concentrators (For Mult
49364 Sample Preparation Systems
49369 Spectrometers\ Emission: Argon
49373 Spectrophotometers\ Atomic Abs
49375 Spectrophotometers\ Infrared
49377 Spectrophotometers\ Ultraviole
49380 Tensiometers (For Surface Tens
49384 Tissue Disrupting\ Grinding\ a
49392 Vacuum Still: Short Path\ Spin
49396 Water Quality Monitoring Equip
49397 Recycled Biochemistry\ Chemist
49505 Activity Cages\ Mazes\ and Oth
49507 Agricultural Science Equipment
49508 Amphibia For Laboratory Resear
49509 Animal Cage and Rack Washing E
49510 Animal Cages and Supplies (Inc
49512 Animals\ Experimental\ Not Spe
49513 Animals\ Experimental\ Special
49515 Aquariums and Supplies
49520 Biology Equipment and Supplies
49525 Biology Specimens and Cultures
49526 Biology Specimens and Cultures
49528 Biotechnology and Clinical Equ
49529 Botanical Lab Equip/Access
49530 Botany Specimens
49533 Breeding and Other Insect Equi
49535 Cabinets and Cases\ Storage (F
49536 Charts\ Anatomical and Life Sc
49537 Counters and Counting Chambers
49538 Cultures\ Microbial (Living Or
49541 Fermentation Equipment: Chemos
49543 Geology\ Earth Science
49544 Geology Equipment and Supplies
49545 Geology Specimens and Collecti
49548 Incubators: Convection\ CO2 (A
49549 Invertebrates and Vertebrates\
49550 Herbarium Equipment and Suppli
49554 Insects for Laboratory Researc
49555 Instruments\ Dissecting
49556 Microbiology Equipment and Acc
49557 Microscope Slide Preparation E
49558 Microscopy Supplies: Cement\ I
49560 Mounts and Models
49565 Museum Preparations and Suppli
49569 Neuropsychological Testing Equ
49570 Oceanography and Limnology Equ
49573 Physiological Testing and Reco
49575 Prepared Slides (Microscope)
49578 Reptiles\ Preserved
49582 Scales\ Laboratory (Animal and
49584 Slide Stainer Equipment and Ac
49585 Skeletons: Mounted\ Unmounted\
49588 Tissue and Organ Culture Equip
49590 Tissue-Processing Equipment an
49595 Zoology Specimens\ Live and In
49597 Recycled Biology\ Botany\ Geol
89803 Archiving System Hardware for
89806 Cassettes\ Cassette Holders\ G
89810 Chemicals\ Developing and Proc
89820 Computerized Axial Tomography
89821 Computed Radiography Digitizin
89824 Daylight Stampers or Identific
89826 Digital (film-less) Radiograph
89830 Film Developing and Processing
89835 Film\ X-Ray (Including Dental)
89841 Gamma Cameras
89842 Generators\ X-Ray
89845 Illuminators (Film Viewing Dev
89846 Image Analysis Systems
89847 Magnetic Resonance Imaging Sys
89848 Phantoms
89850 Radiation Measuring Equipment:
89855 Radiation Monitoring Equipment
89860 Radiation Therapy Equipment\ N
89865 Radiation Therapy Equipment an
89867 Radiography Examination Equipm
89868 Recycled X-Ray and Radiologica
89870 Radiological Furniture: Cabine
89874 Ultrasonic Imaging Systems: Ec
89878 Radiological Equipment and Acc
89880 X-Ray Machines (Diagnostic) an
89890 X-Ray Supplies: Film Hangers a
773906 Other Materials and Supplies 00505 Abrasive Equipment and Tools
00514 Abrasives\ Coated: Cloth\ Fibe
00521 Abrasives\ Sandblasting\ Metal
00528 Abrasives\ Sandblasting (Other
00542 Abrasives\ Solid: Wheels\ Ston
00556 Abrasives\ Tumbling (Wheel)
00563 Grinding and Polishing Compoun
00570 Pumice Stone
00575 Recycled Abrasives Products an
00584 Steel Wool\ Aluminum Wool\ Cop
01506 Addressing Machine Supplies\ M
01510 Addressing Machine Supplies\ P
01538 Paper\ Chemicals\ and Supplies
01539 Paper\ Chemicals\ and Supplies
01545 Paper\ Chemicals\ and Supplies
01555 Paper and Supplies (For Dual S
01570 Paper\ Chemicals\ and Supplies
01577 Recycled Copying and Duplicati
02002 Backhoe (For Farm Tractor)
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77300 Materials & Supplies 773906 Other Materials and Supplies 02004 Brush and Tree Chippers
02006 Brush Cutters and Saws\ Motor
02010 Counters\ Acre
02013 Cultivating Equipment\ Farm: G
02014 Curb Edger\ Heavy Duty\ Tracto
02015 Cutters and Shredders (Mowers)
02016 Cutters and Shredders (Mowers)
02018 Dozer Blades (For Farm Tractor
02020 Drying Equipment\ Grain
02023 Ensilage Cutters
02025 Farm Wagons
02027 Feed Mills and Mixers
02028 Feed Wagons
02030 Fertilizer Applicators and Fit
02031 Fertilizer Distributors\ Dry\
02033 Garden Tractors\ Cultivators\
02034 Gang Mowers\ Reel Type\ Towed
02035 Grain Bins and Tanks
02036 Grading Machines for Seeds\ Gr
02037 Grass Seed Strippers and Clean
02039 Grass Spriggers and Seeders
02040 Grinding Mills: Seed\ Grain\ D
02041 Harvesting Equipment: Bean\ Co
02043 Haying Equipment: Balers\ Drye
02046 Herbicide\ Insecticide and Fun
02049 Irrigation Equipment and Suppl
02059 Land Levelers
02061 Loaders\ Tractor Mounted\ Farm
02062 Log Splitters
02063 Manure Spreaders
02064 Mower\ Articulated Boom: Flail
02065 Mower (Steep Slope Type with C
02066 Mower\ Tractor Mounted (Steep
02067 Mower-Tractor Unit or Self-Pro
02068 Mower\ Center Mounted; and Tra
02069 Pasture Renovators
02071 Planting Equipment\ Broadcasti
02072 Planting Equipment\ Drilling
02073 Planting Equipment\ Row Crop
02074 Processing Machinery and Equip
02075 Posthole Diggers\ Tractor Moun
02076 Protection Structures\ Rollove
02077 Pulverizers and Rotary Tillers
02078 Recycled Agricultural Equipmen
02079 Rock Pickers and Rakes
02081 Rodent Control Equipment\ Trac
02082 Spade\ Tree (Truck or Trailer
02083 Sweeps and other Steel Shapes
02084 Soil Mixers and Samplers
02085 Terracing Equipment
02087 Tillage Equipment\ Heavy Duty\
02089 Tractors\ Farm\ Wheel Type
02090 Tree and Root Cutters and Stum
02091 Tree Girdlers and Timber Tongs
02093 Umbrellas\ Tractor
02095 Unloaders and Elevators\ Grain
02096 Wedges\ Steel\ Tree Felling an
02204 Brush Chipper\ Cutter and Saw
02213 Cultivating Equipment Parts
02215 Cutter and Shredder (Mower)\ F
02230 Fertilizer Distributor Parts
02241 Harvesting Equipment Parts
02242 Haying Equipment Parts
02243 Herbicide\ Insecticide and Fun
02249 Implement Parts for John Deere
02251 Implement Parts for Ford
02253 Implement Parts for Internatio
02258 Implement Parts for other Farm
02262 Irrigation System Parts\ Agric
02270 Planting Equipment Parts
02273 Posthole Digger (Tractor Mount
02274 Recycled Agricultural and Impl
02275 Sprigger and Seeder Parts\ Gra
02277 Tillage Equipment Parts
02280 Tractor (Farm and Garden) Part
02282 Tree Spade and Forestry Equipm
02295 Unloader and Elevator (Grain)
02297 Wagon Parts
02510 Compressor\ Bare Unit (Not Mou
02520 Compressor\ Bare Unit (Not Mou
02530 Compressor\ Base or Tank Mount
02540 Compressor\ Base or Tank Mount
02543 Compressor\ High Pressure\ All
04001 Amphibia (Frogs\ Toads\ Salama
04002 Animal Carriers
04003 Animal Care Supplies (Collars\
04004 Animal Training Equipment and
04005 Bees
04007 Birds
04008 Cages/Shelters\ Animal and Mar
04009 Cats\ All Types (Pets)
04010 Cattle\ Beef (Breeding Stock)
04011 Cattle\ Beef (Commercial)
04020 Cattle\ Dairy
04021 Chickens
04022 Chicks\ Meat Type\ Baby
04024 Chicks\ Meat Type\ Starter
04026 Cockerels\ All Types\ Baby
04028 Cockerels\ All Types\ Starter
04030 Dogs\ All Types
04035 Earthworms
04037 Electronic Identification Syst
04040 Fish\ Brood and Fingerling
04042 Fish (Not Otherwise Classified
04045 Fish\ Tropical
04048 Fur Bearing Animals (Not Other
04050 Goats
04058 Hibernation Boxes (Butterfly\
04060 Hogs\ Pigs and Swine (Breeding
04061 Hogs\ Pigs and Swine (Commerci
04070 Horses
04071 Houses and Cages\ Bird
04075 Marine Life (Not Otherwise Spe
04080 Mules and Donkeys
04082 Pullets
04083 Pullets\ Laying Types\ Baby
04084 Pullets\ Laying Types\ Starter
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77300 Materials & Supplies 773906 Other Materials and Supplies 04085 Rabbits
04086 Recycled Animal\ Bird\ and Mar
04087 Rodents (See 495-12\13 for Exp
04088 Reptiles\ Live
04090 Sheep
04091 Specialty Items for Shows and
04092 Toys for Pets and Zoo Animals
04093 Turkeys\ Baby
04094 Turkeys\ Starter
04095 Wildlife and Pet Bands\ Labels
04096 Zoo Animals\ All Types
05010 Block Printing Supplies
05020 Casters\ Drying Racks
05023 Coatings\ Protective (For Artw
05030 Cloth (For Application of Desi
05040 Drawing and Painting Supplies:
05043 Glue\ Paste\ etc.\ Art
05046 Letter Cutting Machine
05050 Engraving\ Etching\ and Lithog
05059 Paper\ Art\ Various Types
05060 Picture Frames and Framing Sup
05067 Racks\ Drying (Portable and St
05069 Recycled Art Equipment and Sup
05080 Sculpturing Equipment and Supp
05082 Shapes\ Strings\ Tapes\ Twists
05085 Silk Screen Process Supplies
05087 Stained Glass Supplies
08010 Badges\ Buttons\ Emblems\ and
08015 Badges\ Emblems\ and Patches\
08025 Card Holders\ All Types (See C
08035 Convention Badges and Name Tag
08038 Convention Badges and Name Tag
08044 Fasteners (For Badges\ etc.):
08045 Folders\ Presentation
08050 Nameplates\ Metal\ Adhesive Ba
08053 Nameplates\ Metal\ Nonadhesive
08055 Nameplates\ Plastic
08056 Nameplates\ Specialty (Includi
08057 Ribbons and Rosettes (Awards)
08060 Recycled Awards\ Convention It
08065 Service Awards\ Specialty Type
08069 Tags: Luggage\ Security\ Ident
08070 Tags\ Metal\ Adhesive Back: In
08073 Tags\ Metal\ Nonadhesive: Inve
08075 Tags\ Pet Identification
08078 Trophies\ Plaques\ Awards\ Cer
12005 Agitators\ Fish Tank
12008 Airboats and Inflatable Boats
12009 Anodes Including Parts and Accessories
12010 Anchors
12011 Animal Capture Guns and Access
12012 Bait\ Fish
12013 Battery Boxes\ Marine
12014 Barges
12015 Bells\ Ship
12016 Bilge Pumps and Boat Bailers
12017 Control Systems\ Environmental
12018 Boat Components (Not Otherwise
12019 Boat Fenders
12020 Boat Ramps and Parts
12021 Boats\ 21 Feet and Under
12022 Boats\ Recreational (Not other
12023 Boats\ Over 21 Feet (Including
12024 Boats\ Pedal and Pontoon
12025 Bridges\ Passenger Loading
12026 Buoys\ Marker
12027 Bollards (Mooring Devices)
12028 Communications Equipment\ Mari
12029 Camels (Structure to Lift Subm
12030 Canoes and Kayaks
12031 Cranes\ Container
12032 Chiller\ Water\ Large Flow Cap
12033 Depth Finders or Indicators
12034 Culture Equipment and Supplies
12035 Docks and Piers\ Fixed and Flo
12036 Electrical Accessories and Par
12037 Fish Locators and Shockers
12038 Fish and Marine Life Incubator
12039 Fish Tanks\ Holding and Transp
12040 Fuel Tanks\ Boat
12041 Gates\ Safety\ Marine
12042 Gauges\ Marine
12043 Hydraulic Systems\ Marine
12044 Hardware\ Fittings\ Parts\ and
12045 Hatcheries\ Ranches\ and other
12046 Hatching Equipment\ Fish (Incl
12047 Lifeboats\ Sailboats and Dingh
12048 Life Preservers
12050 Lights\ Beacon and Signal
12052 Lights\ Marine Navigation\ Boa
12053 Line Throwing Apparatus (Rocke
12054 Marine Equipment and Supplies\
12055 Minnow Tanks
12056 Motor and Engine Parts and Acc
12057 Motors\ Marine\ Electric
12058 Motors\ Inboard\ Diesel\ Marin
12059 Motor Conversion Unit (Outboar
12060 Motors\ Inboard\ Gasoline
12062 Motors\ Outboard\ Diesel
12063 Motors\ Outboard\ Gasoline
12064 Navigation Instruments\ Marine
12065 Nets and Repair Supplies\ Mari
12067 Nets and Repair Supplies (For
12070 Paddles and Oars
12071 Pontoons\ All Types
12072 Positioning Systems\ Global (M
12073 Preservatives\ Net
12074 Pumps\ Marine
12075 Propellers (For Inboard and Ou
12076 Rigging and Rigging Gear for S
12077 Rocket Charges and Cannons\ Wi
12078 Rafts
12079 Reefer (Refrigerator Boat or S
12080 Rods\ Reels and Tackle Supplie
12081 Reach Stackers and Straddle Ca
12082 Sails (Including Components an
12083 Scuba and Skin Diving Equipmen
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77300 Materials & Supplies 773906 Other Materials and Supplies 12084 Ships\ All Types (Cargo\ Cruis
12085 Skis\ Jet
12086 Searchlights\ Marine
12087 Towers: Observation\ Hunting\
12088 Tools\ Marine Hull and Engine
12089 Underwater Veh Remote Op (ROV)
12090 Trailers\ Boat
12091 Submarines (Exploration\ Recre
12092 Vegetation Control and Removal
12093 Traps\ Fish
12094 Wildlife Scare-Away Devices: C
12095 Wildlife Scare-Away Devices\ U
12096 Water Safety Equipment and Sup
12097 Winches and Lifts\ Boat (Inclu
12505 Adhesives\ Compounds\ Glues\ P
12508 Base Compound
12510 Bindery Supplies
12515 Bindings\ Comb Type\ Metal
12520 Bindings\ Comb Type\ Plastic
12521 Bindings Machines
12522 Bindings\ Plastic Post/Rivet S
12525 Board\ Bookbinding Type
12530 Cloth\ Bookbinding Type
12535 Covers (For Comb Bound Books)
12540 End Sheets\ Bookbinding
12545 Foils\ Lettering and Stamping
12550 Headbands\ Bookbinding
12560 Leather\ Bookbinding
12568 Page Repair Products (Mending
12570 Paper\ Reproduction Proofing
12572 Paper Treatment Chemicals (Dea
12573 Recycled Bookbinding Supplies
12575 Tapes\ Bookbinding
12578 Thread\ Bookbinding
12582 Tools\ Bookbinders'
12590 Wire\ Bookbinding
22002 Accelerometers
22004 Actuators and Controls (For Ro
22006 Charts: Flowmeter\ Receiver\ R
22007 Clinometers and Inclinometers
22009 Conductivity Instruments (For
22013 Examination Equipment: Current
22014 Energy Computerized Control Sy
22015 Flow Controllers\ Indicators\
22016 Flow Controllers and Recorders
22018 Gauges: Altitude\ Pressure\ Pr
22019 Gyroscopic Instruments
22020 Hazardous Environment Detectio
22022 High Vacuum Controllers\ Indic
22029 Imaging Systems\ Infrared Ther
22030 Indicating and Recording Instr
22033 Liquid Level Controllers\ Indi
22034 Logging Devices\ Electronic (L
22035 Meters Gas/Rotar/Turb/Dia
22036 Oscillographs (Cathode-Ray Rec
22042 Photoelectric Control Devices
22043 Position Measuring Devices (X-
22045 Pressure Controllers\ Indicato
22046 Pressure Converters
22048 Radar Instruments (Marine Type
22053 Radiant Energy Measuring Devic
22054 Recorders and Plotters\ Genera
22055 Recycled Recording\ Controllin
22060 Sonar Instruments\ Research Ty
22061 Sound Analysis Equipment and A
22063 Strain Gauges\ Force Gauges\ a
22066 Stroboscopes and Tachometers (
22068 Surface Profile Measurement Eq
22072 Temperature Controllers\ Indic
22075 Transducers and Couplers
22084 Vibration Detecting and Measur
22085 Vibration Generating Equipment
22087 Weather Instruments: Anemomete
22088 Weather Station
23202 Artificial Plants\ Shrubs\ and
23205 Basketry Materials
23210 Beadcraft Supplies
23215 Candle Making Equipment and Su
23220 Carpet Warp and Roving\ Macram
23225 Decoupage Materials and Suppli
23227 Dried Flowers and Plants
23232 Floral Arrangements\ Artificia
23235 Floral Supplies: Artificial Fl
23238 Glitter\ Sequins\ Stars\ Feath
23241 Kits and Supplies\ Crafts\ Mis
23242 Kits and Supplies: Foil\ Tin\
23243 Kits and Supplies: Mosaic
23245 Kits and Supplies: String and
23248 Lacing\ Crafts
23250 Liquid Embroidery and Fabric P
23253 Miniatures Craft
23255 Model Kits and Parts: Airplane
23256 Molds\ For Plaster Cast Projec
23260 Needlework Kits and Supplies:
23270 Precut Wood Kits: Bird Houses\
23275 Recycled Crafts (General)
23277 Ribbons\ Craft
23280 Styrofoam Shapes and Foam Fill
23285 Transfers\ Hot Iron
23290 Weaving Looms and Materials\ H
23295 Wood Burning and Wood Carving
23320 Ceramic and Pottery Equipment
23332 Faceting and Cabbing Equipment
23335 Glass Blowing Equipment and Su
23355 Kilns and Furnaces (For Cerami
23360 Lapidary Equipment\ Jewelry Fi
23365 Leather Craft Supplies
23370 Metal Enameling Material
23375 Metal Craft Supplies
23380 Paper Making Equipment and Sup
23385 Recycled Crafts (Specialized)
23390 Rubbing Compound\ Abrasive
24007 Aluminum Ware: Cooking Utensil
24014 Beverage Servers\ All Types (I
24017 Cast Iron: Cooking and Frying
24020 Ceramic Ware
24021 Chinaware
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77300 Materials & Supplies 773906 Other Materials and Supplies 24023 Condiment Shakers\ Dispensers\
24024 Cookware Pots and Pans
24028 Cutlery: Knives\ Spatulas\ Ste
24035 Cutting Boards
24042 Enamelware: Small Cooking Uten
24049 Flour Sifters\ Light Duty
24056 Glassware\ Table
24063 Kitchen Utensils\ Small: Baste
24066 Meal Servers\ Insulated
24070 Plastic Ware: Dishes\ Pots and
24074 Recycled Dishes\ Utensils\ etc
24077 Silver Burnishing Equipment an
24084 Silverware: Flatware\ Tablewar
24087 Silverware and Dishes\ Special
24091 Stainless Steel Ware: Cooking
24093 Storage Boxes\ Food
24095 Thermometers\ Cooking and Oven
24096 Timers\ Mechanical
25505 Bar Code Decals
25510 Bedding Stamps
25520 Cigarette Stamp\ Numbered
25522 Decals\ All Other Types of Tra
25524 Decals\ Heat Transfer
25526 Decals\ Pressure Sensitive Adh
25528 Decals\ Screen Printed
25530 Decals\ Water Transfer Type (F
25540 Inventory and Other Small Deca
25545 License Plate Decals
25550 Liquor Stamps\ Numbered
25553 Recycled Decals and Stamps
25556 Tax Stamps (Other Than Cigaret
25560 Windshield Decals\ Not Numbere
25570 Windshield Decals\ Numbered
26520 Curtains\ Draperies\ and Scarv
26530 Curtain and Drapery Hardware:
26538 Foam\ Upholstery (Rubber\ Uret
26540 Material\ Drapery
26544 Material\ Upholstery (Fabric)\
26546 Material\ Upholstery (Vinyl)\
26564 Recycled Drapes\ Curtains\ and
26580 Upholstery Supplies: Beading\
26587 Valances and Cornices
27104 Administration Sets and IV Add
27108 Administration Sets\ Special U
27110 Anesthesia Sets\ Specialized
27112 Blood Administration Sets
27114 Blood Bank and Blood Transfusi
27116 Blood Cell Processing and Stor
27118 Blood Plasma Extenders: Dextra
27119 Blood\ Whole; and Blood Fracti
27121 Cell Processing Sets and Suppl
27124 Dextrose Solutions\ High Stren
27126 Dialysis Concentrates and Solu
27127 Diets\ Supplements\ Powder
27128 Diets\ Complete\ Liquid; and L
27129 Diets\ Liquid\ Thickened\ Read
27130 Enteral Administration Systems
27132 Extension Sets
27134 Feeding Equipment and Accessor
27135 Filter Sets and In-Line Filter
27141 IV Additive Equipment and Supp
27142 IV Drop Counters\ Flowmeters a
27144 Infusion Solutions (For Organ
27156 Irrigation Solutions and Sets
27163 Mannitol Solutions
27168 Nutritional Product IV Solutio
27176 Premixed Pharmaceutical Soluti
27178 Recycled Pharmaceutical Sets a
27180 Respiratory Therapy Solutions
27184 Sets (For IV Pumps): Peristalt
27188 Specialty and Custom-Made Sets
27192 Specialty Solutions (Not Other
27196 Standard IV and Injectable Sol
31510 Adhesives (For Concrete): Cure
31520 Adhesive\ General Purpose
31525 Casting\ Encapsulating\ and Po
31530 Coatings\ Protective (For Maso
31540 Coatings\ Protective (For Meta
31550 Coatings\ Protective (For Wood
31555 Coatings Spec/Abr/Chem Resist
31570 Hardening Agents: Amines\ Anhy
31580 Mortars and/or Grouts
31589 Recycled Epoxy Based Formulati
31590 Resins (Epoxy Only)
32010 Anchors\ Expansion Shields\ Mo
32020 Bolts\ Steel
32022 Bolts\ Metal or Other Material
32024 Box Stitching Machines\ Wire\
32035 Cotter Pins\ Clevis Pins\ Dowe
32036 Fasteners (Not Otherwise Class
32037 Grommets (See 590-16 for Sewin
32040 Mono-Bolts\ Power Locking
32042 Nuts\ Steel (Including Nutsert
32043 Nuts\ Metal or Other Material
32050 Package Tying Machines and Par
32055 Powder Actuated (Explosive) To
32056 Recycled Fastening\ Packaging\
32057 Retainers and Keepers
32058 Rings\ Retaining
32060 Rivets\ All Types (Except Brak
32062 Rivet Guns
32069 Screws\ All Kinds (Not Otherwi
32070 Screws\ Cap
32071 Screws: Coach\ Drywall\ Eye\ L
32072 Screws\ Machine
32073 Screws\ Sheet Metal
32074 Screws\ Wood
32075 Strapping\ Seals\ Banding and
32083 Threaded Rods\ Studs\ and Fitt
32085 Ties: Bar\ Form\ etc.
32091 Washers\ Steel
32092 Washers\ Metal or Other Materi
34004 Backfiring and Burning Equipme
34006 Brackets\ Clamps and Holders f
34007 Breathing Equipment for Fireme
34008 Cabinets and Covers (For Fire
34010 Chemicals\ Fire Retardant (Use
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77300 Materials & Supplies 773906 Other Materials and Supplies 34012 Couplings\ Fire Hose
34014 Ejectors\ Smoke
34015 Fire and Medical Alert Systems
34016 Fire Alarm Systems\ Power Sire
34018 Fire Blankets
34020 Fire Detecting Equipment
34021 Fire Emer Acc/Rapid Entr Equip
34024 Fire Escapes and Fire Exit Dev
34028 Fire Extinguishers\ Rechargers
34029 Fire Extinguisher Systems\ Com
34032 Fire Hose Carts\ Dryers\ Racks
34034 Fire Protection Clothing (Turn
34036 Fire Pump\ Back Carrying Type
34038 Fire-Stop Equipment\ Materials
34040 Fire Suppression Hand Tools: F
34041 Fire Suppression Foam and Othe
34044 Fire Finder\ Forest
34045 Fireman Training and Instructi
34048 Flail Trencher
34049 Foam Dispensing Equipment\ Com
34050 Foam Generators\ Truck or Trai
34052 Fusible Links (For Fire Doors)
34054 Gas Detection/Monitoring Equip
34056 Hose\ Fire\ and Fittings\ Coup
34060 Hydrants\ Fire (Including Acce
34062 Ladders\ Fire
34063 Lockers\ Turnout Gear
34064 Nozzles and Parts\ Fire Hose
34067 Poles and Stanchions
34070 Recycled Fire Protection Equip
34072 Rescue Equipment\ Supplies and
34076 Smoke Bombs and Candles\ Fores
34080 Smoke Detecting Equipment (Inc
34084 Sprinkler Heads and Systems
34086 Swivels and Swivel Joints
34087 Training Equipment and Supplie
34088 Valves\ Fire Hose
34092 Vise\ Fire Extinguisher\ Pneum
34094 Washing Equipment for Face Mas
34095 Water Clean-up Vacuums
34504 Air Bags\ Rescue Lifting Syste
34505 Asbestos Abatement Equipment a
34506 Chemical Light\ Emergency
34508 Clothing and Belts\ Safety (No
34510 C.P.R. Equipment and Supplies
34516 Detectors and Parts\ Dust\ Gas
34518 Emergency Showers and Wash Sta
34521 Extraction Equipment for the R
34522 Fall Protection Equipment and
34524 Fireproof Curtains
34530 First Aid Blankets\ Stretchers
34532 First Aid Cabinets\ Kits\ and
34540 First Aid and Safety Teaching
34548 Gloves\ Safety: Electrician's\
34549 Gloves Therapeutic
34556 Hats and Helmets\ Safety (Incl
34564 Head\ Ear\ Eye and Face Protec
34565 Labels\ Warning
34566 Lockout and Tagout Safety Kits
34568 Manikins and Models\ First Aid
34572 Masks\ Filters\ and Parts: Dus
34573 Personal Distress Warning Devi
34574 Personal Protective Equipment
34578 Recycled First Aid and Safety
34579 Reflective Safety Apparel and
34580 Respiratory Protection Equipme
34584 Resuscitators and Parts (Inclu
34586 Scissors\ First Aid and Parame
34587 Shoe Chains (For Icy and Slipp
34590 Vests\ Life
34592 Vests\ Safety
34594 Wipes Decontamin Person/Equip
34595 Wipes for Safety Equipment
35010 Banners\ Pennants\ and Decorat
35020 Flag Accessories: Belts\ Brack
35030 Flag Poles\ All Types
35035 Flags\ County
35040 Flags\ International and Speci
35045 Flags: Municipal\ School\ Depa
35060 Flags\ Safety and Warning (any
35070 Flags\ State and U.S.: Cotton\
35072 Flags\ State and U.S. (Present
35080 Recycled Flags\ Banners\ and A
44003 Beveled Glass
44004 Blocks\ Glass
44005 Bullet Resistant Glass
44007 Desk Felts and Pads
44010 Crystal Glass
44012 Factrolite Glass
44014 Florentine Glass
44021 Glass Cutting Machines
44028 Glass Cutting Tables
44029 Glass Handling Tools and Equip
44030 Glass Tinting Film and Supplie
44032 Glass and Glass Products\ Scra
44035 Glaziers' Clips and Points
44040 Hammered or Bubble Glass
44042 Heat-Tempered Safety Glass\ Fu
44049 Heat-Tempered Glass\ Partially
44050 Mirror Glass
44051 Obscure Glass (Not Florentine)
44052 Lead Glass
44056 Annealed Glass
44060 Pyrex Glass
44062 Recycled Glass Products
44063 Safety Glass\ Laminated
44070 Stripping (For Desk Top Glass)
44073 Thermo Glass (Insulated)
44075 Tile\ Field Glass (Incl. Borde
44077 Window Glass
44084 Wire Glass
54005 Asbestos Sheets\ All Types (Ex
54008 Asbestos Siding\ Flat
54009 Blocking Wood
54010 Bridge Timbers and Railroad Ti
54011 Fiberboard Med Density MDF
54012 Forms\ Wood (See 210-13 and 75
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77300 Materials & Supplies 773906 Other Materials and Supplies 54014 Lumber\ Cedar
54017 Lumber\ Cypress
54020 Lumber\ Fir
54023 Lumber\ Hardwood\ All Kinds
54026 Lumber\ Parana Pine
54029 Lumber\ Poplar and Willow
54032 Lumber\ Redwood
54034 Lumber\ Softwood (SPF)
54035 Lumber\ Southern Pine\ Laminat
54041 Lumber\ Treated: Creosote\ Pen
54042 Lumber\ Treated: Fire Retardan
54043 Lumber\ Walnut
54044 Lumber\ White Pine
54047 Lumber\ Yellow Pine
54049 Oriented Strandboard (OSB\ Waf
54050 Particleboard\ All Types
54052 Plastic Lumber and Related Pro
54053 Pressed Paper Sheets
54056 Pressed Wood Sheets: Masonite\
54057 Pilings\ Treated
54058 Pipe Sticks\ Wooden
54059 Plywood\ Softwood (SPF)
54062 Plywood\ Hardwood Type (Except
54065 Plywood Panels\ Decorative\ Pr
54066 Plywood Panels\ Decorative\ Un
54068 Plywood Panels\ Plastic Faced
54070 Poles\ Treated and Untreated
54071 Posts\ Cedar
54073 Posts\ Treated and Untreated (
54075 Railings
54077 Recycled Lumber
54078 Sawdust and Shavings
54079 Wood and Lumber Products\ Scra
54081 Sheetrock and Accessories: Cem
54084 Shakes and Shims\ Wood
54087 Siding\ Prefinished Particlebo
54088 Siding\ Vinyl Clad (Including
54089 Siding\ Wood\ All Types
54090 Stakes: Engineers'\ Agricultur
54091 Structural Wood Products (Not
54092 Timbers\ Construction Type (La
54094 Underlayment
54095 Veneers\ All Kinds
54096 Wood Bi-Products (Not Otherwis
54097 Wood\ Fire
55510 Stencil Board and Paper\ Precu
55520 Stencil Board and Paper\ Rolls
55530 Stencil Cutting Machine
55540 Stenciling Supplies: Brushes\
55550 Stenciling Rollers
55570 Stencils\ Metal Adjustable\ St
55580 Stencils\ Metal (Not Cut)
55590 Stencils\ Metal (Precut)
55592 Stencils\ Plastic (Pre-Cut)
55595 Recycled Stencils and Stencili
58002 Accordians and Accessories
58003 Amplified Instruments (Guitars
58005 Band and Choral Risers
58010 Band Instruments and Accessori
58015 Band Room Equipment: Music Cab
58017 Batons\ Conductor
58025 Electronic Musical Instruments
58030 Metronomes and Tuners\ Convent
58034 Music Boxes
58035 Music\ Sheet and Folio
58040 Musical Instrument Repair Part
58045 Musical Supplies: Music Holder
58053 Orchestra Instruments and Acce
58055 Organs (Conventional)\ Accesso
58060 Pianos\ Accessories\ Tuning In
58070 Recycled Musical Instruments\
58080 Stringed Instruments\ Conventi
58085 Tower Chimes\ Accessories\ Par
65000 PARK\ PLAYGROUND\ RECREATIONAL
65004 Amusement Park Ride Equipment\
65006 Benches\ Park (Including Bus S
65010 Bicycle Racks
65012 Climbers\ Playground
65018 Combination Sets\ Playground
65019 Fish Cleaning Stations
65020 Fountains Decorative
65021 Fountains Pet Drinking
65023 Golf Course Maintenance Tools
65024 Grill and Park Stoves\ Outdoor
65025 Groomers\ Snow\ Self-Propelled
65030 Ice Rink Resurfacer
65036 Picnic Tables
65038 Playground Equipment (Not Othe
65040 Pond Maintenance Equipment
65046 Rakes/Screeners\ Beach (Tracto
65048 Recycled Recreational and Park
65050 Safety Surfaces\ Playground
65054 Seesaws\ Playground
65060 Slides\ Playground
65062 Sports Field Maintenance Equip
65066 Swimming Pools\ Equipment\ and
65072 Swings\ Playground
65075 Water Park Equip
65078 Umbrellas\ Lawn and Picnic Typ
65080 Whirls
68002 Access Control Systems and Sec
68004 Ammunition
68005 Ammunition\ Reloaded
68006 Ammunition Handling Systems (A
68008 Police Protection Equipment (B
68010 Badge Cases\ Police (All Types
68012 Belts\ Cases\ Holsters\ Scabba
68020 Billies and Night Sticks
68024 Breath Alcohol Testing Instrum
68028 Bullet Traps
68032 Burglar Alarms
68033 Canine (K-9) Police Dog Traini
68034 Citation Issuance Devices and
68035 Chemicals for Personal Defense
68036 Clay Targets and Skeet Range E
68040 Composite Identification Kits
68041 Crime Detection Equipment and
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77300 Materials & Supplies 773906 Other Materials and Supplies 68042 Curtains\ Security; Vehicle Se
68044 Detectors\ Gun and Metal
68045 Explosives Storage Boxes\ Bunk
68046 Explosives\ Grenades\ Accessor
68047 Evidence Bags\ Containers and
68048 Finger and Footprinting Equipm
68049 Firearms Training Simulators
68050 Guns\ Stun (Nonlethal)\ (Incl.
68051 Forced Entry Equipment and Sup
68052 Guns\ Pistols\ Rifles\ and Sho
68053 Guns\ Machine (Including Other
68054 Guns\ Electro-Muscular Disrupt
68056 Gun Cleaning Supplies: Patches
68057 Gun Rifling Machines
68058 Gun Locks\ All Types
68059 Identity Tracking Devices
68060 Handcuffs\ Leg Irons (Strap an
68061 Lockers\ Security
68062 Megaphones\ Whistles\ etc.
68063 Maintenance Stands\ Fixtures\
68065 Night Vision Systems
68066 Police Investigation Robots
68067 Police Training and Instructio
68068 Polygraph Equipment and Suppli
68070 Prison Commissary Equip/Acc
68071 Prisoner Tracking Devices\ Ele
68072 Prison Equipment\ Cell Blocks\
68073 Prisoner Identification Equipm
68074 Pyrotechnics
68076 Racks\ Gun (See 055-74 for Veh
68077 Radar Instruments\ Traffic Enf
68078 Recoil Pads
68079 Recycled Police Equipment\ Acc
68080 Reloading Equipment and Suppli
68082 Remote Operations Equipment
68084 Riot and Crowd Control Equipme
68085 Road Spikes (For Use by Police
68086 Scopes\ Rifle and Range
68087 Surveillance Cameras and Count
68088 Targets and Target Pasters\ an
68089 Shooting Ranges Portable
68092 Tear Gas\ Tear Gas Guns\ and A
68093 Test Equipment and Supplies: C
68094 Tire Markers and Supplies
68095 Tools\ Gunsmith's: Borescopes\
68096 Traffic Batons
68097 Warning Systems\ Perimeter Ant
71009 Alarm Systems (For the Hearing
71018 Artificial Eyes
71036 Artificial Limbs\ Hooks and Ac
71052 Audio Equipment for the Visual
71054 Audiometers\ Calibrators\ and
71060 Batteries\ Hearing Aid
71072 Hearing Aids
71073 Hearing Devices (See 710-72 fo
71075 Hearing Protectors and Parts
71090 Plastic Items (Not Internal):
71092 Reading Devices (For the Visio
71094 Recycled Prosthetic Devices\ H
71095 Speech Training Equipment (For
83202 Tape\ Anti-Seizing
83203 Tape\ Anti-Skid
83204 Tape\ Athletic
83205 Tape\ Automotive Type
83210 Tape\ Barrier (Includes Cautio
83220 Tape\ Cellulose: Drafting\ Lab
83222 Tape\ Cloth\ Mending
83223 Tape\ Detectable Marking
83224 Tape\ Duct\ Adhesive Type
83226 Tape\ Electrical
83227 Tape\ Epoxy
83228 Tape\ Filament
83229 Tape\ Glass Setting
83230 Tape\ Freezer/Freeze Protectio
83232 Tape\ Gummed Kraft and Reinfor
83236 Tape\ Insulating\ All Types (E
83240 Tape\ Insulating\ Electrical
83244 Tape\ Labeling\ Library Type
83248 Tape\ Marking\ Reflective Adhe
83252 Tape\ Masking
83254 Tape\ Metal Repair
83255 Tape (Not Otherwise Classified
83256 Tape\ Nuclear Radiation
83260 Tape\ Nylon
83262 Tape\ Pipe Banding
83263 Tape\ Polypropylene
83264 Tape\ Roofing: Rubber\ etc.
83268 Tape\ Sheetrock
83269 Tape\ Sign
83272 Tape\ Thread\ Teflon
83274 Tape\ Vinyl
83275 Tape\ Wire and Cable Marking a
83276 Tape\ Wood\ All Kinds
83295 Recycled Tape
85515 Costumes and Accessories
85522 Curtains\ Cycloramas\ Draperie
85530 Dance Floors\ Portable
85543 Lifts\ Orchestra (Theater Pit
85544 Lighting and Dimming Controls:
85546 Lighting Control Systems: Memo
85548 Lighting Distribution Hardware
85550 Lighting Instruments: Border a
85553 Lighting Systems\ Complete
85560 Makeup
85568 Scenery and Props
85570 Sound Effects Equipment
85575 Stage Hardware and Supplies: B
85577 Standards\ Portable; and Ropes
85580 Stage Rigging and Tracks
85581 Stages\ Theatre (All Types)
85588 Turnstiles\ Theater
85595 Recycled Theatrical Equipment\
86020 Coupon Books
86030 Dispensing Machines and Collec
86040 Sales Books
86050 Strip Books
86070 Tickets\ Reserved Type
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S71100 Operating Expenses P77300 Materials & Supplies 773906 Other Materials and Supplies 86075 Tickets\ Roll Type
86076 Tickets\ Spitter
86095 Recycled Tickets\ Coupon Books
86300 TIRES AND TUBES (INCL. RECAPPE
86303 Tires and Tubes\ Aircraft
86305 Tires and Tubes\ Passenger Veh
86306 Tires and Tubes\ Motorcycle
86307 Tires and Tubes\ Light Trucks
86310 Tires and Tubes\ Medium Truck
86315 Tires and Tubes\ Off-Road Equi
86320 Tires and Tubes\ Farm Tractor
86325 Tires and Tubes\ Industrial
86330 Tires and Tubes\ Misc. (Not Ot
86342 Flaps and O-Rings\ Tire
86365 Recapped/Retreaded Tires (See
86395 Recycled Tires and Tubes
87000 Venetian Blinds\ Awnings\ and
87010 Awnings\ Cloth
87020 Awnings\ Metal and Wood
87022 Awnings\ Vinyl
87025 Reflective Film (Solar Type Su
87030 Shade Screens\ Louvered or Per
87040 Venetian Blind Cord and Tape
87050 Venetian Blinds\ Metal\ Audio-
87060 Venetian Blinds\ Wood
87070 Vertical Blinds\ All Types
87078 Wind Screens\ Privacy Screens\
87080 Window Shade Cloth
87090 Window Shades
87095 Recycled Awnings\ Venetian and
88500 WATER AND WASTEWATER TREATING
88508 Activated Carbon and Filter El
88511 Agents\ Curing
88515 Algae and Microbe Control Chem
88516 Algae and Microbe Control Chem
88528 Antifoaming Agents
88531 Biological Maintainers (Bacter
88532 Boiler Water Chemical Treating
88536 Carbon Based Chemicals and Com
88538 Chlorine\ Liquefied
88540 Chlorinating and Oxidizing Age
88543 Color Control Chemicals\ Water
88544 Corrosion\ Scale\ and Sludge C
88546 Counteractant and Degreaser\ O
88547 Dechlorinating Agents (Sulfur
88548 Descaling Compounds
88551 Disinfectants\ Wastewater
88552 Disinfectant\ Ozone (For Labor
88560 Ferrous Sulfate and Ferrous Ch
88564 Filter Aids: Diatomaceous Eart
88566 Fluoride and Other Drinking Wa
88570 Hardness Control Chemicals: Ch
88574 Nitrogen and Oxygen\ Liquid
88576 Odor Control Chemicals\ etc.
88577 Polymer Flocculants (For Color
88578 pH Control Chemicals: Caustic
88579 Reagents\ Buffer (For Water Tr
88580 Resins\ Sodium Ion Exchange (F
88582 Sewer and Septic Treating Chem
88584 Sodium Hydroxide
88589 Stabilizers (Cyanuric Acid\ et
88594 Water Treating Chemicals (Not
88595 Water Testing Kits (For Chlori
88596 Recycled Water and Wastewater
89500 Welding Equipment and Supplies
89509 Arc Welders Air
89510 Arc Welders\ Electric Driven
89520 Arc Welders\ Engine Driven
89521 Arc Welders\ Wire\ Self-Feeder
89525 Electric Spot Welder
89527 Electric Welding Torch\ Flamel
89529 Fittings for Welding Equipment
89530 Gas Cylinder Carts\ Industrial
89540 Gas Tungsten-Arc Welder (TIG)
89545 Gas Shielded Metal-Arc Welder
89550 Gas Welding Apparatus
89551 Laser Welding Machines
89552 Projection Welding Machines
89555 Torch\ Cutting
89556 Ultrasonic Welding Machines
89565 Welder/Soldering Unit\ Refrige
89570 Welding Accessories: Cutting T
89571 Welding Equipment and Supplies
89572 Welding Gloves\ Protective Apr
89574 Welding Goggles\ Helmets\ Chin
89590 Welding Electrodes\ Flux\ Rods
89592 Welding Electrode Oven
89594 Welding Safety Shields/Curtain
89596 Welding and Brazing Tools
89597 Recycled Welding Equipment\ Ac
773908 Chemical Hazardous 11505 Biochemical Reagents and Tests
11510 Biochemicals: Amino Acids\ Enz
11512 Blood Fractions (Not for Human
11514 Catalysts\ Biochemical
11515 Chemicals\ Isotopically Labele
11518 Culture Media\ Dehydrated
11519 Culture Media\ Prepared (For M
11550 Nutritional Chemicals (Not For
11567 Recycled Biochemicals
11570 Research Diets\ Special Purpos
11590 Stains\ Prepared
773910 Pharmaceuticals 26956 Gastrointestinal Drugs
26964 Herbal Drugs
26972 Miscellaneous Drugs and Pharma
26974 Pharmaceutical Drug Precursors
26979 Recycled Drugs and Pharmaceuti
S7110R
Restricted Operating
Expenses P71110 Utilities 711114 Utilties - Garbage 90682 Solid Wastes; Disposal Systems
91027 Garbage/Trash Removal\ Disposa
95896 Waste Management Services
P71118 Telephone Equipment 711182 Communication Equipment 83800 TELECOMMUNICATION EQUIPMENT\ A
83823 Batteries\ Communication (Radi
83826 Cabinets for Data\ Frames\ Run
83828 Cable\ Copper (Cat. 5E 6 etc)
83829 Cable\ Fiber Optic w/Interconn
83832 Communication Devices\ Multi-F
83833 Communications: Networking\ Li
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P71118 Telephone Equipment 711182 Communication Equipment 83834 Communication Security Systems
83835 Communication Systems\ Integra
83839 Consoles and Racks\ Security
83840 Controller Remot/Wireles/Infra
83845 Emergency Radio/Telephone Syst
83847 Emulators\ Telecommunication
83868 Recycled Telecommunication Equ
83881 Telecommunication Equipment (V
83883 Telecommunication (Internet Pr
83885 Telecommunication Parts and Ac
83886 Telecommunicators for the Hear
83887 Telemedical Equipment
83888 Telemetry Equipment
83890 Tools and Supplies for Copper
83891 Translation Equipment
83896 Wire and Cable\ Telecommunicat
83900 TELEPHONE EQUIPMENT\ ACCESSORI
83912 Accessories\ Telephone (Not Ot
83931 Call Answering Telephone Syste
83932 Call Answering Telephone Syste
83935 Cellular Telephones (All Types
83940 Digital Subscriber Loop (DSL)
83951 Microwave Equipment (See Class
83954 Nurse Call Systems
83957 Pay Telephones
83960 Poles\ High Voltage Transmissi
83961 Poles\ Telephone and Utility (
83963 Radio Telephones (Vehicle\ Mar
83967 Recycled Telephone Equipment a
83974 Satellite Telephones
83977 Switchboards\ Telephone
83980 Telecommunicators and/or Displ
83983 Telephone Cards
83984 Telephone Dialing and Answerin
83985 Telephone Equipment Parts and
83986 Telephones\ Prison
83987 Telephone Systems (2-60 Statio
83988 Telephone Systems (Over 60 Sta
83992 Videophone Equipment
88300 VOICE RESPONSE SYSTEMS
88316 Audiotex Voice Response System
88318 Autoattendant Telephone System
88319 Automatic Call Distribution (A
88332 Computer Telephony Integration
88343 Interactive Voice Response (IV
88364 Recycled Voice Response System
88380 Telephone Switching (PBX) Syst
88390 Voice Mail Systems
91429 Comm Sys Incl Infrastr
711185 Communication Charges Other 28029 Communications/Telecommunicati
91577 Telephone Services\ Long Dista
91579 Telecommunication Services (No
711187 Cellular Phones - Monthly Char 91575 Telephone Services\ Cellular
P71133 Bedding & Textile 711331 Clothing and Uniforms 20010 Athletic Clothing
20011 Athletic Clothing Accessories
20013 Children's Clothing
20016 Coats\ Jackets\ Parkas\ Vests
20018 Compostable Disp Clothing
20019 Disposable Clothing (See Class
20025 Dresses\ Skirts\ Blouses
20026 Food Service Clothing
20027 Folkloric Clothing
20028 Formal Clothing (Tuxedos\ Form
20031 Hazardous Environment Clothing
20032 Hospital Wear\ Patient
20034 Hospital Wear\ Professional
20036 Infant Apparel (Including Boot
20038 Insulated Clothing
20040 Laboratory Clothing\ All Kinds
20042 Maternity Clothing
20044 Pants\ Slacks\ Trousers\ Short
20045 Party Wear
20049 Prisoner Clothing
20056 Recycled Clothing
20070 Shirts\ Dress and Casual
20074 Silk Screened Shirts\ Jackets\
20076 Suits\ Dress and Casual
20078 Sweaters
20079 Swimwear
20085 Uniforms\ Blended Fabric
20086 Uniforms\ Cotton
20087 Uniforms\ Synthetic Fabric
20088 Uniforms\ Wool and Woolen Blen
20090 Waistcoats
20091 Work Clthes Arc Rated/Elec Wk
20092 Work Clothes
20113 Aprons\ Bibs\ Smocks - Non-dis
20117 Bags\ Clothing
20119 Bandanas\ Handkerchiefs\ Ties\
20120 Bands: Arm\ Hat\ Head\ Sweat\
20125 Belts and Suspenders
20127 Brushes\ Clothes
20130 Caps\ All Types (Except Dispos
20137 Emblems\ Braids\ and Patches (
20139 Gloves\ Cloth Type (All Types)
20140 Gloves\ Cowhide/Leather (All T
20141 Gloves\ Neoprene and Rubber (A
20142 Gloves: Latex\ Plastic\ PVC\ P
20145 Hats\ Felt
20146 Hats\ Straw
20147 Hats\ Miscellaneous (See 201-6
20149 Hoods\ Mittens\ Mufflers\ Scar
20151 Hosiery and Socks
20155 Liners\ Glove
20158 Moth Balls
20162 Pacifiers\ etc. for Infants
20165 Rainwear (Raincoats\ Hats\ Sli
20166 Recycled Clothing Accessories
20167 Robes\ Caps\ and Gowns (Choir
20173 Shower Accessories: Bath Robes
20180 Tie Holders and Racks
20186 Undergarments and Sleepwear\ F
20187 Undergarments and Sleepwear\ M
20188 Undergarments and Sleepwear\ U
98386 Uniform Rental or Lease
P71144 Rent Expense Buildings 711441 Rent of Buildings 97102 Athletic Facility Rental or Le
97105 Booth\ Convention/Exhibit\ Ren
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P71144 Rent Expense Buildings 711441 Rent of Buildings 97130 Hotel/Motel Accommodations (In
97134 Laboratory Space Rental or Lea
97138 Med/Health Care Office Ren/Lea
97145 Office Space Rental or Lease
97155 Parking Spaces in a Parking Lo
97164 Residential Space Rental or Le
97170 Storage Space Rental or Lease
97182 Toilets\ Portable\ Rental or L
97191 Warehouse Rental or Lease
P71145
Memberships and
Subscriptions 711452 Subscriptions 91524 Cable Television Services (Inc
95635 Internet Database Subscription
95640 Magazine Subscriptions
95645 Microfilm Subscriptions
95649 Newsletter Subscriptions
95650 Newspaper Subscriptions
95658 Professional Document and Publ
95660 Professional Journal Subscript
95680 Talking Books\ Cassettes\ etc.
711453 Dues 96348 Membership Dues
P72110 Books & Film 721101 Library Books 99918 OCO-BOOK OVER $250
P77218 Construction Services 772181 Construction Contracts 91001 Acoustical Ceilings and Walls:
91002 Background Music Maintenance a
91003 Building Cleaning\ Exterior
91004 Air Duct Cleaning Services
91005 Building and House Leveling Se
91006 Carpentry Maintenance and Repa
91007 Chute Installation Services
91008 Concrete Raising and Underseal
91009 Carpet Cleaning\ Dyeing\ Insta
91010 Chimney Installation\ Maintena
91011 Drapery and Curtain Installati
91012 Drapery and Curtain Fabricatio
91013 Elevator Installation\ Mainten
91014 Door Installation\ Maintenance
91015 Door Installation\ Maintenance
91016 Energy Conservation Services (
91017 Energy Computerized Control Sy
91020 Escalator and Moving Walkway\
91022 Fireproofing Services\ Spray-O
91023 Firestop Systems (Includes Ins
91024 Fire and/or Water Damage Resto
91026 Furnace Maintenance and Repair
91030 Glass Replacement\ Maintenance
91036 Heating\ Air Conditioning\ and
91037 Incinerator Repair and Mainten
91038 Insulation and Asbestos Instal
91040 Inspection\ Monitoring of Insu
91042 Kitchen and Bathroom Fixture R
91045 Lathing and Plastering Mainten
91046 Lead Poisoning Control and Red
91047 Lead Abatement Services
91048 Locksmith Services
91049 Loading Dock and Associated Ac
91051 Masonry\ Concrete\ and Stucco
91053 Metal Work Maintenance and Rep
91054 Painting\ Maintenance and Repa
91055 Overhead Door Installation\ Ma
91056 Panel Wall Systems Installatio
91059 Pest Control (Incl. Termite In
91060 Plumbing Maintenance and Repai
91061 Plant Maintenance\ Indoor
91062 Protection of Building From We
91063 Public Utilities: Water\ Sewer
91064 Relocation\ Building
91065 Remodeling and Alterations
91066 Roofing\ Gutters\ and Downspou
91067 Security Lock-Bar Installation
91068 Septic Tank Maintenance and Re
91069 Shelters\ Carports\ Portable B
91070 Sludge Removal\ Building (To I
91071 Shoring and Reinforcement Serv
91072 Tinting Services\ Window
91073 Tile and Stone (Includes Grani
91074 Wallpapering Services\ Include
91075 Wall and Ceiling Repair and Re
91076 Welding Maintenance and Repair
91077 Water Purification/Softening S
91078 Weather and Waterproofing Main
91079 Window Installation\ Maintenan
91080 Window Installation\ Maintenan
91081 Window Washing Services
91082 Wiring and Other Electrical Ma
91083 Sandblasting Buildings (See 96
91084 Shutter Installation\ Maintena
91085 Skylight Installation Services
91086 Siding Installation and Repair
91216 Boring\ Drilling\ Testing\ and
91219 Clearing and Grubbing Services
91220 Construction\ Fire Protection
91221 Construction\ Energy Related (
91222 Construction Equestrian Arena
91223 Construction\ General (Backfil
91225 Construction\ Golf Course
91226 Construction\ Hike and Bike Tr
91227 Construction\ Irrigation Syste
91229 Construction\ Oil and Gas Refi
91230 Construction\ Power Plant
91231 Construction\ Statues and Monu
91232 Construction\ Street Lighting
91233 Construction\ Swimming Pool
91235 Construction\ Tennis/Sports Co
91238 Construction Services\ Hazardo
91240 Demolition Services
91244 Excavation Services
91250 Maintenance and Repair\ Golf C
91252 Maintenance and Repair\ Hike a
91254 Maintenance and Repair\ Oil an
91256 Maintenance and Repair\ Power
91259 Maintenance and Repair\ Statue
91260 Maintenance and Repair\ Street
91263 Maintenance and Repair\ Swimmi
91265 Maintenance and Repair\ Tennis
91268 Monitoring Services\ Structura
91273 Paver Block Installation
91275 Quality Control Testing Servic
91276 Striping Streets\ Parking Faci
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P77218 Construction Services 772181 Construction Contracts 91277 Real Estate Developers
91310 Construction: Airport Roadway\
91313 Construction\ Bridge and Drawb
91315 Construction\ Canal or Aquaduc
91316 Construction\ Communication Eq
91319 Construction\ Curb and Gutter
91323 Construction\ Defense and Mili
91327 Construction\ Highway and Road
91336 Construction\ Parking Lot and
91338 Construction Chilled Water Pipe Installation
91339 Construction\ Pipe Culvert
91340 Construction\ Pipeline
91341 Construction\ Power Line (Incl
91344 Construction Railroad
91345 Construction\ Sewer and Storm
91347 Construction\ Sidewalk and Dri
91348 Construction Spec Foun
91350 Construction\ Street (Major an
91355 Construction\ Tunnel
91356 Construction\ Utility/Undergro
91357 Construction\ Vaulted Sidewalk
91358 Construction\ Viaduct (Include
91359 Construction and Upgrades\ Was
91360 Construction\ Water System/Pla
91361 Construction\ Vertical\ Concre
91363 Lime Slurry Removal Services
91364 Maintenance and Repair: Airpor
91365 Maintenance and Repair\ Antenn
91366 Maintenance and Repair\ Bridge
91367 Maintenance\ Repair\ and Opera
91368 Maintenance and Repair\ Canal
91369 Maintenance and Repair\ Defens
91371 Maintenance and Repair\ Highwa
91375 Maintenance and Repair\ Parkin
91377 Maintenance and Repair\ Pipe C
91378 Maintenance and Repair\ Pipeli
91381 Maintenance and Repair\ Sewer
91382 Maintenance and Repair\ Sidewa
91384 Maintenance and Repair\ Street
91388 Maintenance and Repair\ Tunnel
91389 Maintenance and Repair\ Utilit
91390 Maintenance and Repair\ Viaduc
91391 Maintenance and Repair\ Wastew
91392 Maintenance and Repair\ Water
91394 Paving/Resurfacing\ Alley and
91395 Paving/Resurfacing\ Highway an
91396 Paving/Resurfacing\ Street (Ma
91428 Cleaning Int/Ext New Construc
91430 Concrete
91447 Glass and Glazing
91450 Heating\ Ventilating and Air C
91453 Irrigation
91455 Masonry
91457 Metal Work Decorative
91458 Metal Work
91464 Plastering
91465 Plastics
91473 Roofing and Siding
91479 Structural and Reinforcement S
91480 Stucco
91483 Tile and Marble Work\ All Type
91484 Trade Services\ Construction (
91485 Welding
91488 Wood
772184 Purchase of Infrastructure 99915 OCO-INFRASTRUCTURE
P77220 Advertising Services 772203 Promotional Advertising 03778 Souvenirs: Promotional\ Advert
91501 Advertising Agency Services
91502 Advertising (Notice of Bid Sol
91503 Advertising/Public Relations (
91504 Advertising\ Outdoor Billboard
91506 Audio Production
91507 Audio Recording
91508 Audio Media Duplicating Servic
91509 Audio/Video Production Service
91511 Background Music Services (Inc
91514 Broadcasting Services\ Radio
91515 Broadcasting Services\ Televis
91520 Call Center Services
91522 Communications Marketing Servi
91523 Conference Coordinating and Pl
91525 Captioned Services for the Hea
91526 EDI (Electronic Data Interchan
91528 Electronic Information and Mai
91530 DVD Duplicating Services
91536 Facsimile (Fax) Services
91538 Film and Slide Processing\ Dup
91542 Film and Slide/Tape Production
91544 Fulfillment (Includes. Data Pr
91545 Fulfillment/Inv/Storage Serv
91548 Graphic Arts Services (Not Pri
91549 High Volume\ Telephone Call An
91551 Information Highway Electronic
91552 Journalistic Services (Include
91557 Mail/Post/Ship Svcs Electronic
91558 Mailing Services (Includes\ Ad
91559 Mail Services\ Express
91560 Magazine Distribution Services
91564 Media Clippings\ Outtakes\ Cri
91565 Photographs Reprint/Usage
91567 Monitoring Critical Equip/Site
91568 Microfiche/Microfilming Servic
91569 Motion Picture Production and
91570 Monitoring Services: Parolee\
91571 Newspaper and Publication Adve
91572 Photography (Not Including Aer
91573 Public Information Services (I
91574 Radio Commercial Production
91576 Telephone Services Includes In
91578 Television Commercial Producti
91580 Typing and Word Processing
91581 Telegram/Telegraph Services
91582 Video Production
91583 Television Services\ Satellite
91584 Video Recording
91585 Telecommunication Relay Servic
91590 Video Media Duplicating and Pr
91593 Voice Mail Services
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P77220 Advertising Services 772203 Promotional Advertising 91595 Warning System Services\ Citiz
91596 Web Page Design\ Management an
91597 Wiring Services\ Data/Voice
P77320 Building & Construction 773202 Electrical Supplies 06015 Brakes\ Electric Controller
28008 Appliance\ Fixture\ and Portab
28016 Bare Cables and Wires: Type AC
28024 Building Cables and Wires\ Sin
28028 Cathodic Cable (Protection)
28030 Control Cables and Wires\ Soli
28040 Guy Wires and Cables: Guy Stra
28050 Heating Cables and Wires (Up t
28058 High Voltage Cables and Wires
28062 Recycled Cable and Wire
28065 Submarine Wire and Cable
28070 Telephone Cables and Wires\ Si
28075 Ties and Anchors\ Cable and Wi
28080 Underground Cables and Wires\
28090 Weatherproof Cables and Wires\
28095 Wire and Cable (Not Otherwise
28501 Automated Meter Reading System
28502 Analyzer\ Electric Power Deman
28503 Arresters\ Lightning
28504 Back-up Systems\ Battery Opera
28505 Beacon Light Systems Complete
28506 Ballasts\ All Kinds
28507 Bulb and Fixture\ Changer/Remo
28508 Bus Bars\ Duct\ and Accessorie
28509 Cabinets\ Electrical Service E
28510 Cable Accessories: Clamps\ Cla
28511 Capacitors\ Motor Starting and
28513 Compound\ Explosion Proof Seal
28514 Circuit Breakers\ Load Centers
28515 Coatings\ Protective\ Electric
28516 Commutators\ Resurfacers\ Ston
28517 Conduit and Fittings\ Fiber an
28518 Conduit and Fittings\ Cast Iro
28519 Conduit and Fittings\ Plastic/
28520 Conduit and Fittings\ Fibergla
28521 Conduit and Fittings\ Aluminum
28522 Conduit and Fittings\ Rubber
28523 Conduit Fittings\ Steel: Boxes
28524 Conduit and Fittings\ Brass\ B
28525 Current Collection Equipment a
28526 Conduit\ Steel
28527 Control Devices\ Lighting (Inc
28528 Cutouts\ Pole Line Type
28529 Dimmers\ Light (See Class 855
28530 Dielectric Tools\ Tool Handles
28531 Fluorescent Tube Crushers and
28532 Fluorescent and HID Lamp Energ
28533 Fog Light Systems (Not Automot
28534 Fuses\ Fuse Blocks and Holders
28535 Gaskets\ Meter
28536 Gates\ Electric (Including Car
28537 Generators\ Portable\ Engine D
28539 Generators\ Stationary Type (N
28540 Grounding Rods and Fittings
28541 Hose\ Protective Line
28542 Insulation Materials and Insul
28543 Induction Heating Equipment\ P
28544 Isolation System (For Computer
28545 Lamps\ Projector
28546 Lamps: Construction Equipment\
28547 Lamps: Decorative\ Household
28548 Lamps: Desk\ Floor\ and Table
28549 Lamps\ Miscellaneous (Not Othe
28550 Lamps: Fluorescent\ Incandesce
28551 Lamps: Scientific Instrument:
28552 Lamps: Portable\ Shop\ and Wor
28553 Lens and Reflectors\ Replaceme
28554 Lighting Fixtures\ Indoor: All
28555 Lighting\ Area\ Pole or Standa
28556 Lighting Fixtures\ Outdoor: Fl
28557 Lighting\ Solar Powered
28558 Lighting Units\ Emergency\ Bat
28559 Light Meters and Reflectometer
28560 Locators\ Cable
28561 Meters\ Indicating and Recordi
28562 Meters\ Indicating and Recordi
28563 Meters\ Hand Held: Voltage\ Am
28564 Motor Controllers\ Contactors\
28565 Ignition\ Starting Aid\ High P
28566 Monitors and Related Equipment
28567 Power Systems Switchgears and
28568 Motors and Parts\ Fractional H
28569 Misc. Electrical Equipment and
28570 Motors and Parts\ Integral H.P
28571 Motors and Parts\ Integral H.P
28572 Resistors (Non-Electronic)
28573 Relays (Non-Electronic)
28574 Pole Line Hardware: Anchors\ A
28575 Repair Kits (For Contactors)
28576 Street and Highway Lighting Lu
28577 Square Duct and Fittings
28578 Structural Supports and Racks\
28579 Switches\ Parts and Accessorie
28580 Street Light Poles and Standar
28581 Tools and Accessories\ Electri
28582 Transformer Equipment\ Type 1
28583 Towers\ Light
28584 Transformers\ Transmission Lin
28585 Transformers\ Dry Type\ For In
28586 Transformers\ Power Distributi
28587 Transformers\ Power\ Electric
28588 Tube Guard and Safety Sleeves
28589 Unilets
28590 Voltage Line Thermostats\ Inve
28591 Valves\ Electro Pneumatic
28592 Wire and Cable Markers and Mar
28593 Wire Molding\ Raceways\ Access
28594 Voltage Regulators
28595 Wiring Devices: Adapters\ Caps
773203 Plumbing Supplies 65800 PIPE\ TUBING\ AND ACCESSORIES
65804 Pipe\ Alloy Steel\ Chrom-Moly\
65805 Pipe\ Aluminum
65809 Pipe\ Asbestos-Cement
65818 Pipe\ Bituminized Fiber
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P77320 Building & Construction 773203 Plumbing Supplies 65819 Pipe\ Bonded (All Types)
65822 Pipe\ Brass
65824 Pipe\ Bronze
65828 Pipe\ Cast Iron
65830 Pipe\ Chrome
65831 Pipe\ Clay (Terra Cotta)
65834 Pipe\ Concrete
65835 Pipe\ Copper
65840 Pipe\ Ferrous Alloy
65841 Pipe\ Fiberglass
65846 Pipe\ Iron (Includes Ductile I
65850 Pipe\ Lead
65852 Pipe\ Magnesium
65854 Pipe\ Non-Ferrous Alloy
65856 Pipe\ Plastic (Includes. Fiber
65858 Pipe\ Polyethylene
65860 Pipe\ PVC (Polyvinyl Chloride)
65868 Pipe\ Rubber
65874 Pipe\ Soil
65877 Pipe\ Stainless Steel
65880 Pipe\ Steel
65881 Pipe\ Threaded
65882 Pipe\ Steel\ Wrought
65883 Pipe\ Tin
65884 Pipe\ Titanium
65886 Pipe\ Unthreaded
65887 Pipe\ Zinc
65888 Tubing\ Brass\ Bronze\ and Cop
65889 Tubing: Ferrous and Non-Ferrou
65890 Tubing: Iron\ Lead\ Magnesium
65891 Tubing\ Plastic and PVC
65893 Tubing: Tin\ Titanium\ Zinc
65894 Tubing\ Stainless Steel (See 5
65895 Tubing\ Steel
65896 Recycled Pipe and Tubing
65897 Tubing (Not Otherwise Classifi
65900 PIPE AND TUBING FITTINGS
65906 Adapters
65916 Bands
65917 Bends
65924 Bushings
65927 Caps
65930 Connectors
65933 Couplings
65936 Crosses\ Crossovers\ Curves
65939 Elbows\ Miscellaneous
65940 Elbows\ Steel
65941 Elbows (Other than Steel)
65942 Ells
65943 Extensions\ Pipe
65944 Ferrules\ Flanges\ Glands
65947 Hubs\ Increasers\ Inserts\ Joi
65950 Laterals\ Nipples
65951 Lining\ Pipe (Cement\ Epoxy\ e
65954 Offsets\ Plugs\ Pipe Rests
65965 Reducers
65973 Saddles\ Sleeves\ Straps
65978 Tubing Fittings (Brass\ Bronze
65979 Tubing Fittings (Plastic\ PVC)
65980 Tubing Fittings (Stainless Ste
65981 Tubing Fittings (Steel)
65983 Tees\ Compression\ Miscellaneo
65984 Tees\ Steel
65985 Tees (Other Than Steel)
65987 Unions
65990 Vees (V)
65994 Wyes (Y)
65996 Recycled Pipe and Tubing Fitti
65997 Pipe Fittings\ Misc. (Not Othe
67000 PLUMBING EQUIPMENT\ FIXTURES\
67002 Bathroom Accessories: Fans\ Mi
67003 Bathtub and Shower Cleaners
67004 Cathodic Protection Equipment
67005 Cement and Cleaners (For Plast
67006 Compound\ Pipe Joint and Tape
67009 Drains\ Grease Traps\ etc.
67010 Dryers\ Hand\ Electric
67012 Grout\ Pipe and Sewer
67013 Grab Bars
67014 Gas Meters\ Indicating and Rec
67015 Hand Tools\ Including Plungers
67016 Hydraulic Fusion Machine for P
67017 Irrigation Systems\ Supplies\
67020 Lead: Flashings\ Ingots\ Sheet
67024 Liquid Heaters\ Immersion Type
67043 Oakum
67049 Pipe Hangers\ Constant Support
67050 Pipe Hangers\ Concrete Inserts
67051 Pipe and Utility Markers
67052 Pipe Repair Clamps\ Couplings\
67053 Pipeline Equipment and Tools (
67054 Plumbing Brass (Tubular Goods)
67055 Plumbing Fixtures and Parts: L
67056 Plumbing Trim: Faucets\ Fittin
67057 Plumbing Equipment\ Accessorie
67058 Rubber Goods and Plumbing Spec
67059 Sealants\ Waterplug
67060 Septic Tanks and Cesspools (Ot
67061 Sewer Pipe Cleaning Machines\
67062 Shower Stalls\ Doors\ and Tub
67063 Service Boxes and Parts
67064 Supplies and Stops
67065 Sinks Portable Self-Contained
67066 Toilet Partitions and Doors
67067 Vacuum Breakers
67068 Valves\ Aluminum
67069 Valves\ Brass and Copper
67070 Valves\ Bronze: Angle\ Ball\ C
67071 Valves\ Butterfly\ All Kinds
67072 Valves\ Chrome
67073 Valves\ Flush\ All Types; and
67074 Valves\ Drop-Out
67075 Valves\ Iron Body: Angle\ Chec
67076 Valves and Valve Parts\ Miscel
67077 Valves\ Plastic: Ball\ Check\
67079 Valves\ Semi-Steel
67080 Valves\ Solenoid Control
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P77320 Building & Construction 773203 Plumbing Supplies 67081 Valves\ Stainless Steel: Angle
67082 Valves\ Steel: Angle\ Check\ G
67084 Venturi Tubes\ Air and Vacuum
67086 Water Filtration\ Conditioning
67087 Water Conservation Kits
67088 Water Hammer Arrester
67089 Water Heaters\ Residential
67091 Water Heaters\ Commercial
67092 Water Softening Equipment\ Res
67093 Water Softening Equipment\ Com
67095 Recycled Plumbing Equipment\ A
83000 TANKS (METAL\ PLASTIC\ WOOD\ A
83004 Aluminum Tanks\ All Kinds
83010 Brass Tanks\ All Kinds
83013 Butane and Propane Tanks\ Surf
83016 Butane and Propane Tanks\ Tran
83018 Calibrating Tanks
83019 Cast Iron Tanks\ All Kinds
83022 Cement Lined Tanks
83023 Cisterns and Parts\ Fire
83024 Collapsible Tank for Petroleum
83025 Copper Lined Tanks
83026 Dip Tanks
83027 Expansion Tanks
83028 Fiberglass Lined Tanks
83031 Fiberglass Tanks\ Gasoline (In
83032 Fiberglass Tanks (Other Than f
83033 Filters\ Storage Tank
83034 Galvanized Sheet Iron and Stee
83037 Glass Lined Tanks
83040 Lead Lined Tanks
83041 Leak Detection and Vapor Monit
83042 Plastic and PVC Tanks
83043 Plastic Lined Tanks
83044 Polyethylene Tanks
83045 Processing Tanks
83046 Stainless Steel Tanks\ Pressur
83047 Stainless Steel Tanks\ Holding
83049 Stainless Steel Tanks\ Transpo
83052 Stainless Steel Tanks: Mixing\
83054 Steel Tanks\ For Chemical Stor
83055 Steel Tanks\ Overhead Type (Fo
83058 Steel Tanks\ Portable Type (Fo
83061 Steel Tanks\ Pressure Type (Fo
83064 Steel Tanks\ Surface Storage T
83067 Steel Tanks\ Transport Truck T
83069 Steel Tanks\ Storage Type (For
83070 Steel Tanks\ Surface and Under
83073 Steel Tanks\ Water Works Type\
83077 Tank Packing Material
83078 Tank Ends (Heads)\ Metal
83079 Tanks and Cylinders (Not Other
83080 Wooden Tanks\ All Kinds
83095 Recycled Tanks\ Accessories an
773204 Paint Supplies 63000 PAINT\ PROTECTIVE COATINGS\ VA
63003 Additives and Miscellaneous Pa
63005 Bleach\ Wood
63006 Caulking Compounds\ Bulk or Ca
63009 Coatings\ Masonry (For Brick\
63010 Coatings\ Protective\ Polyuret
63011 Coatings Prot/Polyu/Polyas
63012 Coatings\ Protective\ Asphalt
63019 Coatings\ Protective\ Zinc-Ric
63021 Colors\ Tinting (Oil\ Mineral
63022 Fillers and Sealers\ Masonry:
63023 Fillers and Sealers\ Wallboard
63025 Fillers and Sealers\ Metal
63026 Fillers and Sealers\ Wood: Pas
63027 Fillers and Sealers\ Fiberglas
63028 Fire-Retardant and Heat-Resist
63033 Lacquer and Shellac\ Clear and
63042 Linseed Oil
63044 Mix\ Paint Water
63045 Paint and Varnish Removers (In
63047 Paint\ Aluminum (Not Roof Coat
63049 Paint\ Automotive and Machiner
63050 Paint\ Deck and Floor
63055 Paint\ Freezer and Wet Surface
63056 Paint\ House and Trim
63057 Paint\ Miscellaneous: Blockout
63059 Paint\ Marine
63061 Paint\ Masonry (To Include Sil
63062 Paint\ Rust Preventative
63063 Paint\ Sports Court (Outdoor)
63064 Paint\ Spray (Aerosol)
63065 Paint\ Swimming Pool
63066 Paints\ Traffic
63067 Paint Sticks\ Annealing
63072 Primers\ Rust Inhibiting: Red
63075 Putty\ Glazing (Metal and Wood
63076 Putty: Lacquer\ Plumbers\ Tape
63079 Recycled Paints\ Lacquers\ She
63081 Samples/Paint/Fan Decks/Liquid
63082 Sealers and Primers\ Paint
63084 Stains and Varnishes
63088 Textured Coatings\ All Kinds
63090 Thinners (Reducers): Alcohols\
63093 Wall Coverings\ Fabric and Pla
63095 Wallpaper\ Paste\ and Canvas (
63097 Wood Preservative and/or Water
63500 PAINTING EQUIPMENT AND ACCESSO
63506 Can Opener\ Paint (Pneumatic)
63507 Cleaner and Conditioner\ Paint
63508 Compressors\ Portable Paint Sp
63514 Drop Cloths\ Hoods and Mitts\
63520 Filter Pads\ Paint Arrester
63538 Masking Film (Spray Booth Lini
63540 Paint Conditioners\ Mixers\ Sh
63543 Paint Equipment\ Accessories a
63545 Paint and Varnish Removing Equ
63547 Rollers\ Paint Can Holders\ Tr
63550 Screens and Strainers
63565 Spray Booths and Accessories\
63570 Spray Booths and Accessories\
63575 Sprayer Components and Accesso
63580 Sprayers and Spray Systems\ In
63585 Spraying Outfits\ Portable\ Li
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P77320 Building & Construction 773204 Paint Supplies 63595 Recycled Painting Equipment an
773205 Maintenance Supplies 36005 Adhesive\ Cement and Mastic
36007 Base\ Resilient (Cove and Stra
36010 Carpets and Rugs: Cotton\ Synt
36011 Carpet and Rug Mills
36014 Duckboards and Boardwalks
36017 Felt and Paper
36019 Floor Covering Accessories (No
36020 Floor Covering\ Seamless (All
36021 Hardwood Flooring
36022 Installation Supplies: Adhesiv
36025 Linoleum
36028 Nonslip Floor Coverings: Mats\
36030 Padding and Cushioning\ Carpet
36037 Recycled Floor Covering Produc
36040 Rugs\ Cut and Bound Sizes: Cot
36050 Runners\ Carpet and Fabric
36052 Runners\ Rubber and Synthetic
36055 Sheet Rubber\ Floor
36056 Sheet Vinyl\ Cushioned
36058 Sheet Vinyl\ Non-Cushioned
36060 Spec Floor Ind/Resin/Elas Liq
36065 Stair Treads\ Metal
36067 Stair Treads\ Rubber
36068 Stair Treads\ Vinyl
36069 Steel Flooring
36070 Steel Mats\ Flexible
36075 Tile\ Asphalt
36076 Tile\ Carpet
36077 Tile\ Composition Asbestos-Vin
36078 Tile\ Coping Double Slant
36079 Tile\ Cork
36081 Tile\ Parquet
36083 Tile\ Rubber
36084 Tile\ Stone
36085 Tile\ Vinyl
36089 Tools and Equipment\ Floor Ins
36510 Brushes and Pads\ Floor Machin
36515 Carpet Cleaning Machines (Foam
36520 Edgers and Sanders\ Floor Type
36525 Floor Covering Stripping Machi
36530 Polishing and Scrubbing Machin
36550 Power Sweepers and Brooms\ War
36556 Recycled Floor Maintenance Mac
36560 Scrubbing Machines (With Vacuu
36570 Shampoo and Spray Buffing Mach
36580 Vacuum Cleaners\ (Commercial\
72025 Dry Pit Sludge Pumps
72027 Fire Equipment Pumps and Pump
773206 Janitorial Supplies 14515 Acid
14518 Chimney Brushes
14520 Cylinder\ Tank\ and Vat Brushe
14530 Glue
14533 Gutter Brushes
14535 Kettle Brushes
14543 Masonry Brushes
14544 Miscellaneous Brushes (Not Oth
14545 Paint and Varnish
14557 Recycled Brushes
14560 Roofing
14565 Solder Flux Paste Brush
14567 Snow Brushes
14572 Washer Brushes\ Car/Truck
14575 Wire\ Hand
14590 Wire\ Wheel
19210 Aromatic Hydrocarbon Mixtures
19217 Chemical Spill Solvents and De
19218 Cleaners\ Miscellaneous\ Not O
19220 Cold-Tank and Soak-Tank Cleane
19225 Concrete Strippers and Brick D
19240 Glue Solvents
19243 Herbicides and Other Poisons\
19246 Ice and Snow Removal Chemicals
19255 Nonflammable Solvent Mixtures
19260 Packing Plant\ Smokehouse\ and
19265 Paint Spray Booth Compounds\ W
19270 Recycled Cleaning Compositions
19280 Spray Detergents (For Heavy Du
19283 Steam Cleaning Compounds
19284 Stripping Solvents (Not Otherw
19285 Surface-Active Agents: Emulsif
43504 Antimicrobial Solutions\ Topic
43505 Antimicrobial Protectant Solut
43508 Benzalkonium Chloride\ USP (Aq
43516 Detergent\ Surgical Scrub\ All
43524 Detergent-Disinfectant\ Phenol
43525 Disinfectant\ Germicidal
43540 Detergent-Disinfectant\ Iodoph
43556 Detergent-Disinfectant\ Quater
43559 Disinfestation Equipment and S
43564 Instrument Sterilizing Solutio
43566 Recycled Detergents\ Disinfect
43567 San/Disinfect Supl Healt Care
43568 Skin Cleansers: Emollient\ Non
43570 Skin Cleaners\ Antimicrobial:
43571 Skin Cleaner Top Lot Non-Alco
43572 Soap\ Surgical Scrub (See 485-
43573 Soap/Sur Scrub Sani Alc Base
43590 Whirlpool Additives\ Antimicro
48501 Ammonia and Other Chemicals\ H
48502 Animal Cage Cleaning Compound
48503 Adhesive Removers
48504 Applicators\ Floor Finish\ All
48506 Bottles\ Glass (For Cleaners\
48508 Bottles\ Plastic (For Cleaners
48509 Brush Cleaner
48510 Brooms\ Brushes\ and Handles
48511 Cleaner and Detergent\ Paste a
48512 Cleaner and Polish\ Metal (For
48513 Cleaner\ Hand and Skin\ Synthe
48514 Cleaner\ Hand\ Mechanics' Wate
48515 Cleaner and Polish\ Plastic
48516 Cleaner\ Hard Products\ Genera
48517 Cleaner and Polish\ Wood
48518 Cleaner\ Heavy Duty Degreaser\
48519 Cleaner/Remover\ Lead-Based De
48520 Cleaner and Polish for Marble\
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P77320 Building & Construction 773206 Janitorial Supplies 48521 Cleaner\ Spray
48522 Cleaner\ Sewer\ Septic Tank\ a
48524 Cleaner\ Sewer\ Septic Tank\ a
48525 Cleaner\ Tile and Grout
48526 Cleaner\ Toilet Bowl\ Granular
48527 Cleaner: Vinyl\ Upholstery
48528 Cleaner and Wax: Window\ Mirro
48529 Cleanser\ Powdered\ Chlorinate
48530 Deodorant Blocks\ All Types
48531 Deodorants for Portable Toilet
48532 Deodorants\ Room\ All Types
48534 Detergent\ Steam and Hot Water
48536 Detergent\ Car Washing\ Cold W
48537 Detergent-Disinfectant (Washro
48538 Dishwashing Compounds\ Hand an
48540 Disinfectants\ Spray and Powde
48542 Disinfectants\ Pine Oil
48544 Dispensers\ Lotion and Soap (I
48545 Dispensers (For Metered Aeroso
48546 Dispensers and Holders (For Cl
48548 Dispensers (For Sanitary Napki
48550 Door Mats\ All Types
48551 Dry Powder Processing Machine
48552 Dusting Cloths\ Treated
48553 Dusters: Feather\ Lambswool\ S
48554 Floor Polishes and Waxes\ Floo
48555 Floor Stripper and Cleaners
48556 Floor Sweeping Compound and Oi
48557 Fly-Swatters
48558 Furniture Polish
48559 Insect Control Units\ Chemical
48560 Insecticides and Repellents\ H
48562 Insecticide Spraying Equipment
48564 Janitor Carts and Bags
48565 Janitorial Equipment and Suppl
48566 Linen Hampers and Bags
48567 Litter Pickup Devices
48568 Mop Buckets\ Wringers\ Bucket
48570 Mops\ Heads\ and Handles\ Dry
48572 Mops\ Heads\ and Handles\ Wet
48573 Protectant (For Furniture\ Car
48574 Oil\ Chemical\ and Hazardous M
48575 Receptacle Liners: Vinyl and S
48576 Recycled Janitorial Supplies
48577 Rubber Cleaner
48578 Rug and Carpet Shampoo and Spo
48579 Dispensing Equip Chem/Automat
48580 Sand Urns\ Filling Materials\
48582 Sanitary Napkins and Tampons\
48583 Sanit/Disinfect Supls Janitor
48584 Scale Remover (Acid Type Clean
48585 Soap\ Scrubbing Type (See 435-
48586 Soap\ Hand: Bar\ Liquid\ and P
48587 Soil Retardant (For Carpets\ R
48588 Squeegees\ Sponges\ and Scrubb
48590 Stain Remover\ Active Chlorine
48591 Stain Remover\ Pet
48594 Waste Receptacles and Dust Pan
73500 RAGS\ SHOP TOWELS\ AND WIPING
73505 Dispenser for Wipers
73510 Towels\ Shop Type\ New
73520 Wipers\ Fabric\ Non-Woven
73560 Wiping Rags\ All Types: Cotton
73575 Recycled Rags\ Shop Towels and
773207 Airconditioning Supplies 02545 Compressor\ Portable\ Electric
02550 Compressor\ Portable\ Electric
02555 Dryers\ Desiccant Air
02560 Filters\ Air Gauges and Valves
02570 Moisture Separators\ Non-Refri
02580 Moisture Separators\ Refrigera
02585 Motors\ Air Compressor
02590 Recycled Air Compressor Access
03102 Air Conditioning Units\ Portab
03103 Air Conditioners: Commercial\
03104 Air Conditioners: Controlled E
03105 Air Conditioners (Cooling and
03106 Air Conditioning and Heating:
03107 Air Circulation Equipment (Not
03108 Air Curtains
03109 Air Flow Meters
03110 Air Purifiers\ Accessories and
03111 Blowers: Industrial Types
03113 Chillers\ Heat Exchangers and
03114 Chilled Water System\ Portable
03115 Chilled Water Meter System
03116 Coatings and Sealants\ Duct
03117 Coils: Chilled or Heated Water
03118 Coil and Fan Units\ Air Condit
03120 Compressors\ Air Conditioning:
03121 Compressors\ Air Conditioning:
03123 Condensing Units (For Air Cond
03124 Controls\ Cooling Tower Water
03125 Controls: Limit Switches\ Rela
03126 Control Systems: Complete (For
03127 Cooling Tower Water Treatment:
03128 Cooling Towers: Forced Air\ Gr
03129 Dampers\ Motorized
03130 Dehumidifiers and Humidifiers
03131 Duct Cleaning Equipment\ Air
03132 Duct\ Prefabricated (Flexible
03133 Duct\ Fabricated\ Metal
03134 Dust Collectors\ Industrial Ty
03136 Electronic Air Cleaners\ Elect
03138 Evaporative Coolers
03140 Fans\ Industrial Types: Attic\
03141 Fans\ Room Type\ Ceiling and P
03143 Filter Coating\ Adhesive\ Coil
03144 Filters\ Air Conditioning/Furn
03145 Filters\ Air Conditioning/Furn
03146 Filters and Filter Media\ Evap
03149 Filter Frames\ Metal
03150 Freon
03151 Furnaces\ Central Heating Type
03153 Grilles\ Diffusers\ Registers\
03155 Hand Tools\ Air Conditioning a
03156 Heat Pumps
03157 Heaters\ Electric (Baseboard T
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P77320 Building & Construction 773207 Airconditioning Supplies 03158 Heaters\ Electric (Panel or Wa
03159 Heaters\ Electric (Portable) a
03160 Heaters\ Gas-Fired (Space Type
03161 Heaters\ Gas-Fired (Wall Type\
03162 Heaters\ Kerosene or Oil Fired
03163 Heaters\ Space\ Steam
03165 Heating Elements\ Electric
03166 Hydronic Specialties
03167 HVAC Equipment\ Accessories an
03169 Odor Control Equipment (Indoor
03170 Odor Control Equipment\ Duct A
03172 Pumps\ Descaling Acid
03173 Pumps\ Refrigerant Circulating
03174 Pumps\ Refrigerant Vacuum
03175 Radiators\ Heating
03176 Recycled HVAC Products\ Access
03178 Roof Ventilators\ Power Driven
03179 Roof Ventilators\ Wind Driven
03180 Solar Heating Units
03182 Stoves\ Wood or Coal
03187 Testing and Recording Instrume
03189 Thermometers and Gauges
03191 Unit Heaters\ Electric (Duct a
03192 Unit Heaters\ Gas-Fired (Duct
03193 Unit Heaters\ Gas-Fired (Radia
03194 Unit Heaters\ Steam and Hot Wa
03195 Ventilation Equipment and Syst
03196 Vent Pipes\ Fittings\ and Acce
03197 Vacuum System\ Central\ Includ
773208 Ground Supplies 33010 Fencing\ Concrete or Rock
33013 Fencing\ Chain Link (Including
33020 Fencing\ Electrified
33032 Fencing\ Wrought Iron (Includi
33037 Fencing\ Metal Slat and Tubula
33038 Fencing\ Plastic
33040 Fencing\ Ornamental
33046 Fencing\ Snow
33049 Fencing\ Split Rail
33055 Fencing\ Temporary (For Constr
33058 Fencing\ Wire
33059 Fencing\ Wood (Including Compo
33061 Windscreens and Accessories fo
33065 Wire\ Barbed
33069 Wire\ Obstacle: Concertina (In
33078 Wire\ Plain
33091 Wire\ Woven
33095 Recycled Fencing and Supplies
33504 Additives and Supplements\ Fer
33506 Ammonium Nitrate
33509 Ammonium Phosphate
33512 Ammonium Sulfate
33518 Anhydrous Ammonia
33524 Animal and Marine
33530 Blended or Dry Mix\ Commercial
33533 Chemical Root Stimulators
33536 Ferrous Sulfate and Chelates o
33537 Fertilizer Combined with Fungi
33538 Fertilizer\ Tree and Shrub\ Sp
33540 Fertilizers\ Liquid\ All Types
33541 Formulations and Components (F
33542 Granulated or Pelletized\ Comm
33545 Hydromulch
33548 Limestone\ Agricultural
33554 Muriate of Potash (Potassium C
33560 Organic Base (Including Manure
33566 Phosphate\ Agricultural (Inclu
33569 Recycled Fertilizer and Soil C
33572 Soil Conditioners: Compost\ Ma
33575 Soil Stabilizers and Penetrant
33578 Urea\ Fertilizer Grade
33585 Wetting Agents
773210 Auto Supplies 05502 Air Bags\ Automotive
05504 Air Conditioners and Parts
05505 Anti-theft and Security Device
05506 Automobile Top Carriers
05508 Belts\ Safety; and Child Restr
05510 Brake Adjusters
05511 Bug Screens and Protective Shi
05512 Cameras\ Video\ Automotive
05513 Car Seats for Infants
05515 Chains and Traction Belts\ Tir
05516 Consoles\ Police Vehicle (Incl
05517 Console Accessories\ Emergency
05518 Controls (For the Physically I
05520 Conversion Kits and Systems fo
05521 Couplings and Hitches
05524 Cushions and Covers\ Seat\ Aut
05527 Emergency Kits for Vehicles In
05528 Fans\ Cab
05530 Fifth Wheels
05532 Gauges\ Automotive (Incl. Spee
05533 Grease Guns\ Automotive
05534 Generators\ 110V (Attached to
05535 Global Positioning Systems for
05536 Grille Guards and Crash Cushio
05537 Headlights\ Accessories and Pa
05538 Heaters\ Defrosters\ and Defog
05539 Immobilizer Devices\ Vehicle
05540 Interior Trim Items\ Vehicle
05543 Labeling Systems\ Automotive T
05546 Lights and Lens: Back-up\ Stop
05548 Lights and Lens: Clearance and
05551 Lights and Lens: Directional a
05554 Lights and Lens: Emergency\ Fl
05556 Lights and Lens: Miniature\ Au
05557 Lights and Accessories: Flashi
05558 Lights and Lens\ Automotive (N
05561 Mats\ Floor (See 760-56 for He
05564 Mirrors\ Rearview\ Interior an
05566 Moisture Separators
05567 Mount Hardware Automotive
05568 Monitors\ Computerized and Wir
05569 Organizers (Cup Holders\ Tissu
05570 Power Takeoff
05572 Propane/Butane or Natural Gas
05574 Racks\ Vehicle (Gun\ Hat\ etc.
05575 Reel Assembly\ Cable\ Vehicle
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P77320 Building & Construction 773210 Auto Supplies 05576 Reflectors
05578 Seats and Parts\ Automotive
05579 Sirens\ Horns and Back-up Alar
05582 Splash Guards
05583 Switches and Flashers\ Automot
05585 Tanks\ Fuel\ Auxiliary
05586 Tanks and Miscellaneous Access
05588 Tops and Covers (For Short Whe
05589 Warning Devices\ Triangular (I
05590 Wheelchair Lift and Accessorie
05591 Vehicle Safety Systems (Includ
05595 Recycled Automotive Accessory
06001 Adapters and Clevises\ Automot
06003 Antifreeze
06006 Axles\ Trailers and Trucks\ Ta
06009 Batteries For Electric Vehicle
06012 Batteries\ Storage (Including
06018 Brake Fluid\ Hydraulic
06021 Brakes\ Repairs\ and Replaceme
06023 Bushings and Related Items
06024 Cables\ Looms\ and Terminals (
06027 Cement\ Radiator
06033 Clamps\ Hose
06035 Cooling System: Radiators\ Com
06036 Electrical Accessories: Altern
06037 Electrical Parts (Not Ignition
06038 Engines\ Diesel (Automotive) a
06039 Engines Dual Fuel Auto Parts
06040 Engines\ Gasoline: Complete\ S
06041 Exhaust System: Clamps\ Exhaus
06042 Filters: Air\ Fuel\ Oil\ Power
06045 Fittings (For Copper Tubing)
06046 Front End Alignment Parts and
06047 Fuel System: Carburetors and K
06050 Fuses\ Automotive
06054 Gaskets and Gasket Material\ A
06057 Glass and Supplies: Door\ Wind
06058 Governors\ Engine and Road Spe
06060 Hose and Hose Fittings: Brake\
06061 Hydraulic System Components an
06063 Ignition System: Coils\ Conden
06064 Lubricating System and Parts (
06065 Power and Drive Train Componen
06066 Parts and Accessories\ Automot
06067 Recycled Automotive Parts
06069 Remanufactured Engines\ Transm
06070 Replacement Parts for Chrysler
06071 Replacement Parts for Ford
06072 Replacement Parts for General
06073 Replacement Parts for Internat
06074 Replacement Parts for other th
06075 Retread Rubber
06078 Retreading Equipment
06079 Seals and O-Rings
06083 Shock Absorbers\ Struts\ etc.
06084 Springs\ Leaves\ Suspensions\
06086 Steering Components and Parts
06087 Tire and Tube Repair Items and
06093 Tire Sealing Compound
06094 Transmissions\ Standard and Au
06095 Wheel Bearings and Seals
06096 Wheels and Rims (Including Whe
06097 Windshield Wiper and Washer As
06505 Aerial Ladders and Towers (Inc
06507 Bodies and Parts\ Passenger Ca
06508 Bodies\ Animal Control
06510 Bodies\ Utility
06512 Body and Frame Parts (Not Othe
06515 Bookmobile Bodies
06516 Brush Guards Truck
06517 Bus Bodies\ School
06523 Cement Truck Bodies
06525 Covers\ Camper Shells\ Load Co
06527 Derrick\ Digger\ Truck Mounted
06530 Dump Bodies\ Hoist Subframes\
06534 Fire Protection and Crash Resc
06535 Flat Bed Bodies
06540 Grain Bodies
06543 Handles\ Grab
06544 Hatches\ Roof (For Ventilation
06545 Headache Racks (For Truck Bodi
06550 Ladder Rack Bodies
06555 Livestock Bodies
06560 Milk Delivery Bodies
06562 Mobile Service and Lubrication
06565 Oil Field Bodies
06567 Platform Bodies (Including Ele
06568 Powerlift Tailgate
06569 Pickup Truck Bodies
06570 Refrigerated Bodies
06572 Recycled Automotive Body Acces
06575 Refuse/Garbage Collection Bodi
06578 Sewer/Catch Basin Cleaning Bod
06580 Stake Bodies and Parts
06583 Tanker Truck Bodies
06584 Tarpaulins for Truck Bodies (S
06585 Tool Compartment Boxes (For Tr
06586 Truck Bodies and Parts (Not Ot
06587 Truck Bed Liners
06588 Trailer Bodies and Parts (Incl
06590 Van Truck Bodies
06592 Water Tank Bodies
06594 Winches and Cranes\ Automotive
06595 Wrecker Bodies
07501 Air Powered Shop Tools\ Regula
07502 Alarm Systems\ Visual and Audi
07503 Aligners\ Balancers\ and Acces
07506 Battery Chargers and Testers\
07508 Brake Bench Stands
07510 Brushes and Cleaning Compounds
07512 Carbon Removing Tools
07514 Cements (For Chromated Felt\ G
07517 Chamois and Sponges (Including
07519 Cleaning and Washing Equipment
07520 Crankshaft Truing and Engine S
07522 Creepers
07524 Diagnostic Instrument System f
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P77320 Building & Construction 773210 Auto Supplies 07525 Dynamometers
07527 Fender Covers
07528 Files\ Ignition\ Tungsten Poin
07529 Flush and Fill Equipment and T
07531 Grinders\ Cylinder Hone and Va
07533 Hand Tools\ Automotive Air Con
07534 Hand Tools\ Body Rebuilder's
07535 Hand Tools\ Special Automotive
07536 Hose\ Exhaust (For Shop Use On
07538 Hydrometers\ Antifreeze and Ba
07539 Inspection Sys Under Vehicle
07541 Jacks\ Safety Stands\ Portable
07542 Lights\ Drop\ and other Remote
07543 Lathes\ Armature and Brake Dru
07544 Lifts and Hoists\ Floor Type:
07546 Lubrication Equipment: Guns\ H
07547 Mechanic's Equipment and Tools
07548 Mechanic's Wire
07549 Parts Washing Equipment Includ
07550 Oil Analysis and Diagnostic Eq
07554 Presses and Pullers\ Machine P
07555 Reclamation Equipment\ Automot
07556 Recycled Automotive Products (
07557 Reel and Hose Assemblies\ Air
07560 Refinisher Products (Including
07563 Relining Equipment (For Brakes
07564 Shop and Mechanic's Equipment
07565 Spark Plug Cleaner and Tester\
07566 Specialty Products: Carburetor
07567 Spring Tester (To Balance Valv
07568 Spill Containment\ Clean-Up\ a
07569 Starting Equipment\ Vehicle (E
07572 Tachometer (With Wheel for Spe
07578 Testers: Engine Analysis\ Head
07581 Tire Changing Equipment
07583 Tire Changing Tools and Access
07584 Tire Storage Racks
07585 Tire Treatments Anti-skid
07587 Tow Bars\ Chains\ Ropes and St
07589 Training Aids and Instructiona
07590 Undercoater Equipment and Acce
07592 Undercoating Compounds
07594 Wheel Chocks (Blocks)
07595 Valve Grinding Compounds
07596 Vehicle Washing Systems\ Autom
07597 Windshield Replacement Tools
773211 Building & Construction Suppli 01005 Acoustical Tile\ All Types (In
01008 Acoustical Tile Accessories: C
01009 Acoustical Tile Insulation
01011 Adhesives and Cements\ Acousti
01014 Adhesives and Cements\ Insulat
01017 Aluminum Foil\ etc.
01030 Bands\ Clips\ and Wires (For P
01038 Clips\ Pins\ etc. (For Duct In
01041 Cork: Blocks\ Boards\ Sheets\
01045 Exterior Insulation and Finish
01053 Fiberglass: Batts\ Blankets an
01056 Foam Glass: Blocks\ Sheets\ et
01057 Foam-in-Place Insulation: Phen
01059 Foam Plastics: Blocks\ Boards\
01062 Insulation\ Interior
01063 Insulation\ Blown Type
01064 Insulation\ Loose Fill
01065 Jacketing (For Insulation): Ca
01070 Magnesia: Blocks\ Sheets\ etc.
01072 Mineral Wool: Blankets\ Blocks
01075 Paints\ Primers\ Sealers\ etc.
01076 Paper Type Insulation Material
01078 Pipe and Tubing Insulation\ Al
01081 Preformed Insulation\ All Type
01083 Recycled Insulation Materials
01084 Rubber Insulation
15002 Adhesives\ Bonding Agents and
15004 Aluminum Extrusions (For Fabri
15005 Brick\ Fire (Plastic)
15006 Builder's Paper\ Kraft Types (
15007 Boxes\ Shoring (For Constructi
15008 Cabinets\ Counters\ Shelves\ e
15009 Casement Window Hardware: Latc
15010 Construction Materials (Not Ot
15011 Ceiling Coffers
15012 Cement\ Concrete\ Lime and Pla
15013 Chimney Parts and Accessories
15014 Cement\ Quick Setting\ Sacked
15015 Concrete\ Polymer\ All Types
15016 Curing Mixtures\ All Types (Fo
15017 Chutes\ Linen (Laundry)
15018 Door Bells\ Chimes and Hardwar
15019 Door Operators (Not Door Close
15020 Door Openers and Parts\ Electr
15021 Doors\ Aluminum and Glass\ All
15022 Doors and Components\ Fibergla
15023 Doors and Parts\ Automatic\ Dr
15024 Doors and Parts\ Swinging (Inc
15025 Doors\ Frames\ and Jambs\ Stee
15026 Doors and Components\ Plastic
15027 Doors\ Frames\ and Jambs\ Wood
15028 Dowels\ and Rods\ Wood
15029 Down Pipes\ Eaves\ Troughs\ Gu
15030 Folding Doors\ Commercial Type
15031 Folding Doors\ Residential Typ
15032 Fireplaces Wood/Gas/Elec Fire
15033 Grout\ Drywall
15034 Handrails\ All Types
15035 Hardeners\ Concrete and Plaste
15036 Hatch Covers\ Attic
15037 Jalousie Doors and Windows
15042 Lath\ Metal
15043 Lath\ Plastic
15044 Lath\ Wood
15045 Logs\ Building
15046 Louvers (See Class 031 for Air
15049 Millwork: Counters\ Custom-Mad
15051 Moldings\ Metal
15052 Moldings\ Plastic
15053 Moldings\ Strips\ Stops\ Round
15054 Non-Corrosive Doors and Compon
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P77320 Building & Construction 773211 Building & Construction Suppli 15055 Overhead Doors: Garage\ etc. (
15056 Partitions\ Office\ Metal and
15058 Partitions\ Office\ Wood and G
15059 Pole\ Post and Pipe Setting Co
15060 Recycled Builder's Supplies In
15061 Retarder\ Plaster
15065 Revolving Doors
15072 Screen Doors and Window Screen
15074 Screen Doors and Window Screen
15076 Screen Doors and Window Screen
15077 Sliding and Rolling Doors\ Com
15078 Sliding and Rolling Doors\ Res
15079 Storm Doors and Windows
15081 Ties\ Wall and Rafter (Not Con
15083 Tile\ Wall\ Metal
15084 Tile\ Wall\ Plastic
15085 Transoms\ Door/Window
15086 Trusses\ Roof\ Wooden
15087 Wardrobe/Closet Specialties
15088 Vents\ Foundation
15089 Warehouse Type Doors (Impact\
15090 Weather Stripping\ All Kinds
15091 Wall Panels\ Modular\ Insulate
15092 Windows\ Frames\ and Sashes\ A
15093 Windows\ Frames and Sashes\ Fi
15094 Windows\ Frames\ and Sashes\ S
15095 Windows\ Frames\ and Sashes\ V
15096 Windows\ Frames\ and Sashes\ W
15505 Barriers and Enclosures\ Const
15507 Bridge Accessories and Parts
15508 Bridges\ Prefabricated (Not In
15510 Buildings\ Large\ Prefabricate
15512 Building (500 Sq.Ft. and Under
15513 Buildings (1000 sqft and Under
15518 Cabins\ Storage Buildings\ etc
15520 Canopies\ Freestanding
15524 Carports\ Fiberglass and Plast
15530 Carports\ Metal
15537 Farm Structures\ Prefabricated
15538 Field Offices and Sheds\ Const
15540 Gazebos\ Kiosks (Including Inf
15542 Greenhouses and Equipment (Inc
15546 Guard and Watchman Huts
15547 Houses\ Club/Play
15548 Lifeguard and Umpire/Referee S
15549 Medical Structures\ Prefabrica
15550 Office Buildings\ Modular and
15553 Parking Structures
15554 Patio Covers\ Fiberglass and P
15560 Patio Covers\ Metal
15569 Portable Kitchens
15570 Portable Toilets
15572 Recycled Buildings and Structu
15573 Residential Structures\ Prefab
15574 Sheds\ Storage
15575 Shelters\ Decontamination (All
15576 Shelters\ Bus Waiting
15577 Shelters\ Fire
15578 Shelters\ Insulated (For Remot
15579 Shelters\ Non-Insulated
15580 Shelters\ Portable
15585 Structures\ Shade\ Fabric Cove
15586 Structures\ Rooms\ Panels\ Enc
15588 Telephone Booths and Enclosure
15590 Tunnel Accessories and Parts
21007 Basins\ Catch\ Including Acces
21010 Blocks\ Hollow and Solid\ Ligh
21011 Blocks\ Hollow and Solid\ Norm
21012 Blocks\ Kiln and Oven
21013 Box Voids and Void Concrete Fo
21014 Bollard Post Steel Removable
21015 Bricks\ Concrete
21016 Concrete Beams\ Channels\ Roof
21017 Concrete Bunker Panels
21018 Concrete Encased Ducts
21025 Concrete Pilings
21026 Concrete Support Items (Chairs
21027 Connecting Bands\ Corrugated M
21028 Culverts\ Concrete
21029 Culverts\ Corrugated Metal (In
21030 Curbs\ Parking and Curb Boxes:
21031 Drains\ Parts and Accessories
21033 Irrigation Pipe\ Metal
21035 Joint Sealing Compound (For Se
21045 Meter Boxes and Concrete Pull
21047 Molds and Parts\ Concrete
21055 Paving and Stepping Blocks
21070 Recycled Concrete and Metal Pr
21072 Risers and Cones\ Reinforced C
21075 Septic Tanks\ Grease Traps\ an
21080 Ties and Anchors and Other Mas
21085 Vents\ Foundation\ Concrete
66500 PLASTICS\ RESINS\ FIBERGLASS:
66506 Acetate Film and Sheets
66510 Acrylic\ Liquid
66512 Acrylic Rods and Tubes (Methyl
66516 Acrylic Mirrors
66517 Acrylic Polymer/Natural Materi
66518 Acrylic Sheets (Methyl Methacr
66521 Bag Sealing Equipment\ Includi
66523 Bumper and Guard Rails\ Poly.
66524 Bags and Liners\ Plastic: Garb
66525 Burnishers for Plastic
66526 Contact Cement (For Plastic La
66527 Coatings\ Protective for Plast
66528 Edging Tape\ Polypropylene (Fo
66530 Engraving Machines (For Namepl
66532 Envelopes\ Plastic and Poly.
66533 Fiberglass Structural Shapes:
66534 Fiberglass\ Plastic and Poly.
66535 Fiberglass Sheets\ Panels\ etc
66536 Fiberglass Supplies: Catalysts
66537 Gratings: Fiberglass\ Plastic\
66538 Heat Sealing Equipment\ Film\
66541 Laminates\ Polycarbonate: Ball
66542 Laminating Presses\ Film\ ID P
66544 Landfill Liners
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P77320 Building & Construction 773211 Building & Construction Suppli 66548 Mesh Screening\ Fiberglass and
66554 Nameplates (Engraved) and Ease
66559 Pilings\ Plastic
66560 Plastic Rods and Tubes (Except
66566 Plastic Forming and Molding Eq
66567 Plastic Forming and Molding Su
66568 Plastics Processing Equipment
66569 Polypropylene Film\ Rods\ Tube
66570 Plastics and Related Products\
66571 Plastic Laminates: Decorative\
66572 Plastic\ Polyethylene and Fibe
66573 Plastic Sheets and Strips (Exc
66574 Plastic Edge Molding (For Desk
66575 Polyimide Film
66576 Polycarbonate Sheets
66577 Polyethylene Bags\ Self-Sealin
66578 Polyethylene Film\ Rods\ Tubes
66579 Polyvinyl Chloride Rods and Sh
66580 Polyethylene Film\ Reinforced
66581 Polyurethane
66582 Shrink Film Packaging Equipmen
66583 Stretch Film and Wrapping Equi
66584 Sheeting\ Plastic\ Reinforced
66586 Structural Plastic Shapes: Ang
66587 Teflon Sheets and Rods
66589 Thermoplastic Plastics
66590 Thermoset Plastics
P77330 Office Supplies 773301 Office Supplies 31006 Envelopes: Clasp\ String\ etc.
31024 Envelopes\ Plain\ Special (Col
31030 Envelopes\ Plain\ Stock Sizes
31060 Envelopes\ Recycled Paper
31065 Envelopes: Seed\ Metal or Plas
31067 Envelopes\ Shipping and Mailin
31078 Envelopes\ X-Ray Film Filing
39515 Binders and Documentation Fold
39525 Continuous Form Labels\ Pressu
39527 Continuous Form Labels\ Pressu
39529 Continuous Forms\ Carbon Inter
39530 Continuous Forms\ Custom
39540 Continuous Forms\ Carbonless P
39550 Continuous Forms (Computer Pap
39551 Recycled Computer Paper\ Conti
39570 Snap-Out Forms\ Carbon Interle
39580 Snap-Out Forms\ Carbonless Pap
39581 Snap-Out Forms\ Tab Card Set
60503 Bells\ Call
60505 Collators\ Mechanical\ Table T
60510 Copyholders\ Mechanical\ Adjus
60514 Copyholders\ Nonmechanical\ No
60518 Cutter\ Wrapping Paper
60524 Date and Time Machines and Par
60530 Embossing Machines and Labelin
60534 Eyelet Machines and Eyelets
60536 Footrests
60541 Magnets
60542 Magnifying Glasses and Magnifi
60546 Moisteners\ Sanitary; and Rubb
60550 Numbering Machines and Supplie
60555 Paper Trimmers\ Hand\ Blade Ty
60557 Paper Trimmers\ Hand\ Rotary T
60560 Pencil Sharpeners\ Electric an
60563 Pencil Sharpeners\ Manual; and
60565 Punches\ Paper\ Electric
60567 Punches\ Paper\ Manual
60568 Recycled Office Mechanical Aid
60569 Scissors and Shears\ Office
60575 Sealing and Tape Machines\ Mai
60578 Seal\ Notary and Departmental
60582 Staple Removers
60585 Stapling Machines\ Electric; a
60588 Stapling Machines and Parts\ M
61503 Adding Machine and Calculator
61504 Adding Machine and Calculator
61505 Adhesives and Applicators: Glu
61507 Ashtrays\ Desk Type
61509 Binders: Chain\ Post\ Prong\ R
61511 Binder Sheets: Accounting\ Col
61513 Blotters and Pads\ Desk
61514 Boards: Calendar\ Schedule\ Di
61515 Books\ Office: Accounting\ Add
61517 Box Files
61518 Braille Labeling Material: Pla
61519 Calendars\ Calendar Pads and S
61520 Cash Register Paper
61521 Chair Cushions\ All Types
61523 Chair Mats (Carpet Protectors)
61524 Cleaners\ Hand (Pre-moistened
61525 Clipboards\ Arch Boards\ etc.
61527 Coin Wrappers\ Bill Straps\ Ba
61529 Correction Fluid\ Sheets and T
61531 Covers: Brief\ Manuscript\ Pre
61532 Covers\ Sleeve (Cuffettes)
61533 Desk Accessories: Alphabetizer
61535 File Cards\ Blank and Ruled
61537 File Cases: Jackets\ Binder\ S
61539 File Dividers\ Labels\ Tabs\ e
61541 File Folders: Expanding Envelo
61543 File Folders\ Hanging Type; an
61545 File Folders\ Regular\ Legal a
61547 File Guides
61548 Holders\ Form and Memo (Includ
61549 Index Tabs: Celluloid\ Cloth\
61550 Key Rings\ All Types
61551 Labels\ Reinforcements\ Seals\
61552 Label Remover Equipment
61553 Letter Folders and Openers
61555 Letter and Card Trays\ All Typ
61557 List Finders\ Rolodex\ Telepho
61560 Office Supplies\ General (Not
61562 Pads and Tablets: Analysis\ Co
61565 Pads and Covers\ Office Machin
61567 Paper Clips\ Ball Bearing
61569 Paper Clips\ Clamps\ Fasteners
61571 Paper Fasteners\ Prong Type
61572 Planners\ Organizers
61573 Recycled Office Supplies
61575 Rubber Bands\ All Sizes
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P77330 Office Supplies 773301 Office Supplies 61577 Rubber Stamps\ Stamp Pads\ Sta
61579 Rulers\ All Types (For Draftin
61580 Sheet Protectors\ All Types
61581 Staples
61582 Stock Forms and Labels: Copy S
61584 Tacks (Office Use): Map\ Thumb
61586 Tags\ Marking and Shipping\ St
61588 Tape and Dispensers\ Office Ty
61589 Tape\ Velcro Type (See 590-69
61590 Typewriter Cleaners and Oils
61593 Visible Record Supplies: Cards
61595 Wastebaskets\ Office\ All Type
62010 Desk Sets\ Inkstands\ Penholde
62020 Erasers: Pencil Types\ etc.\ (
62030 Ink: Drawing\ Marking\ and Wri
62040 Ink Eradicators
62050 Ink Refills (Not Ballpoint)\ D
62055 Lumber Marking Crayons
62060 Pencils\ Lead; Pencil Leads; P
62070 Pencils\ Marking (Including Me
62071 Pencils\ Marking (Not Grease o
62079 Pens\ Fountain
62080 Pens (General Writing Types):
62081 Pen Refills (General Writing T
62085 Pen and Pencil Sets
62086 Pens\ Erasable Markers (For Po
62090 Pens\ Marker Type (Including H
62094 Recycled Pens and Pencils
64000 PAPER AND PLASTIC PRODUCTS\ DI
64005 Bags and Boxes: Pollinating\ S
64008 Bags\ Food Storage\ Including
64009 Bags\ Glassine
64010 Bags\ Padded: Book Mailing\ Sh
64015 Bags\ Paper: Regular Weight\ H
64018 Boxes and Retention Packaging
64020 Chipboard\ Pasteboard\ and Tel
64021 Compostable Food Serv Products
64022 Containers\ Paper and Plastic
64023 Containers\ Cylindrical\ Cardb
64025 Corrugated Boxes and Sheets (I
64026 Fiber Type Dishes\ Trays\ etc.
64027 Foil Containers and Bags
64028 Gift Wrap Paper Including Tiss
64030 Mailing Tubes and Storage Tube
64040 Multiwall Paper Bags
64042 Multiwall Wrapping Paper\ Roll
64043 Packing Materials for Mailing
64044 Packing List Envelopes (Plasti
64045 Paper\ Food Processing (Fresh
64050 Paper Products: Cups\ Doilies\
64060 Plastic and Styrofoam Products
64066 Recycled Paper\ Plastic\ and S
64069 Sheeting\ Slip\ Paper
64070 Shelf Paper
64075 Toilet Tissues\ Paper Towels\
64080 Waxed Paper\ Aluminum Foil and
64085 Wipers\ Shop and Food Service
64087 Wrapping Paper\ Brown Kraft Pa
64500 PAPER\ FOR OFFICE AND PRINT SH
64510 Announcement Stock (Including
64515 Backing Sheets and Liners for
64518 Boards: Poster\ Pressboard\ Ra
64521 Bond Paper (Including Recycled
64525 Book Paper (Including Recycled
64528 Bristol (Including Recycled)
64530 Carbonless Paper (Chemical Tra
64531 Card Stock (Incl. Recycled)
64532 Coated Paper (Not Otherwise Cl
64533 Copy Paper - Specialized High
64535 Cover Stock (Including Recycle
64539 Duplicator and Mimeograph Pape
64544 Facsimile (Fax) Paper (Includi
64547 Gummed Paper (Including Recycl
64551 Index Paper (Including Recycle
64554 Kenaf Tree Free Paper (Incl. R
64555 Ledger Paper (Including Recycl
64558 Manifold Paper (Including Recy
64559 Map Paper (Including Recycled)
64561 Newsprint\ Includiing Recycled
64564 Offset Paper\ Including Recycl
64566 Onionskin (Including Recycled)
64568 Parchment Paper (Including Rec
64569 Paper and Paper Products\ Scra
64571 Poster Paper (Including Recycl
64574 Pressure Sensitive Paper (Incl
64580 Stationery w/Envelopes (Includ
64583 Tag Stock (Including Recycled)
64588 Teletype and Telex Paper (Incl
64590 Text Paper (Including Recycled
64594 Uncoated Paper (Not Otherwise
773303 Information Technology Supplie 20810 Accounting/Financial: Bookkeep
20811 Application Software\ Microcom
20812 Architectural Software
20815 Aviation Software (Flight Cont
20818 Bar Code Software (Microcomput
20819 Biometric Authentication Syste
20820 Business Software\ Misc.: Agen
20821 Business Intelligence Software
20827 Communications: Networking\ Li
20830 Computer Aided Design and Vect
20831 Course Evaluation Software
20832 Customer Relationship Manageme
20836 Data Processing Software\ Micr
20837 Database Software
20839 Desktop Publishing
20840 Driver and Hardware Support Pr
20841 Engineering Software
20842 EDI (Electronic Data Interchan
20843 Educational: Foreign Languages
20844 E-Mail Software
20845 Expert System Software
20846 E-Commerce Software (Microcomp
20847 Games: Adventure\ Board\ Puzzl
20850 Graphics: Clip Art\ Demos\ Pre
20851 Human Resources Software
20853 Integrated Software
20854 Internet and Web Site Software
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P77330 Office Supplies 773303 Information Technology Supplie 20855 Inventory Management
20856 Logistics and Supply Chain Sof
20857 Law Enforcement Software
20858 Language Translation Software
20859 Library Information Management
20860 Medical Software\ All Types
20861 OCR and Scanner Software
20863 Personnel Software
20864 Postage/Mail/Ship Software
20865 Point of Sale Software
20866 Professional: Computer Trainin
20867 Programming: Basic\ Assembler\
20868 Project Management
20870 Printing Software (Microcomput
20871 Purchasing Software
20872 Purchasing and Accounting Code
20876 Real Estate/Property Managemen
20877 Recycled Microcomputer Softwar
20880 Software\ Microcomputer (Not O
20881 Software For Computer Software
20882 Scientific\ Statistical\ Engin
20883 Shipping and Postal Management
20884 Spread Sheet Software
20885 Surveying Systems Software
20886 Sound or Music Editing Softwar
20887 Tools\ Programming and Case
20888 Software\ Monitoring
20890 Utilities: Back-up\ Batch File
20894 Word Processing\ Text Editors\
20911 Accounting/Financial: Bookkeep
20912 Application Software\ Mainfram
20913 Application Software\ Minicomp
20914 Architectural Software (Mini/M
20922 Bar Code Software (Mini/Mainfr
20924 Biometric Authentication Syste
20928 Communications: Networking\ Li
20931 Computer Aided Design
20937 Data Processing Software\ Mini
20938 Database Software
20940 Desktop Publishing
20941 Driver and Hardware Support Pr
20942 E-Commerce Software (Mini/Main
20943 EDI (Electronic Data Interchan
20944 Educational: Foreign Languages
20945 E-Mail Software
20946 Expert System Software
20947 Engineering Software (Mini/Mai
20948 Games: Adventure\ Board\ Puzzl
20949 Geographic Information System
20951 Graphics: Clip Art\ Demos\ Pre
20952 Human Resources Software
20954 Internet and Web Site Software
20956 Inventory Management
20958 Language Translation Software
20959 Logistics and Supply Chain Sof
20960 Music or Sound Editing Softwar
20962 OCR and Scanner Software
20964 Personnel Software
20966 Point of Sale Software
20967 Professional: Hospital/Pharmac
20968 Programming: Basic\ Assembler\
20969 Project Management
20970 Printing Software (Mini/Mainfr
20972 Purchasing Software
20973 Purchasing and Accounting Code
20977 Real Estate/Property Managemen
20978 Recycled Mainframe Computer So
20982 Scientific\ Statistical\ Engin
20984 Shipping and Postal Management
20985 Spread Sheet Software
20986 Surveying Systems Software
20987 Software\ Mini/Mainframe Compu
20988 Tools\ Programming and Case
20991 Utilities: Back-up\ Batch File
20995 Word Processing\ Text Editors\
773304 Computer Supplies 20714 Battery Chargers\ Computer and
20720 Braces: Monitor\ PC's\ CRT's\
20723 Carts\ Computer
20725 Cleaners for Keyboards\ Monito
20730 Compact Disks\ DVD\ ROM\ etc.
20732 Computer Instructional Aids an
20734 Covers and Enclosures (Acousti
20737 CRT Holders\ Cases\ Glare Scre
20742 Diskettes\ Disk Packs\ Floppy
20747 Fasteners and Accessories\ Thu
20749 Forms Bursters\ Decollators\ D
20750 Forms\ Charts\ Templates\ Rule
20755 Graphic Supplies for Plotters
20760 Keyboard Dust Covers\ Key Top
20772 Printer Accessories and Suppli
20775 Projection Devices and Accesso
20779 Recycled Computer Accessories
20782 Sleeves\ CD/DVD
20784 Storage Devices for Tapes and
20785 Systems Environmental Monitor
20787 Tapes\ Tape Cartridges\ Tape C
20789 Testing Equipment for Computer
20791 Tools\ Computer
P77340 Purchases for Resale 773401 Purchases for Resale 96198 Purchases for Resale
P77380 Food Products 773801 Food Products 37515 Bread\ Rolls\ etc. (Including
37530 Cakes\ Cookies\ and Pastries
37545 Doughnuts\ Fried Pies\ Bagels\
37550 Pastry Shells
37552 Pies
37554 Pizzas
37560 Taco Shells and Tortillas
38010 Butter (See 390-56 for Margari
38015 Cottage Cheese
38030 Cream\ All Types (Including So
38033 Desserts\ Milk Based (Not Othe
38035 Eggnog and Mix
38045 Ice Cream
38050 Ice Milk
38060 Mellorine
38075 Milk\ All Types
38080 Sherbet
38085 Toppings\ Whipped\ Refrigerate
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P77380 Food Products 773801 Food Products 38090 Yogurt
38506 Bread
38512 Cakes\ Cookies\ Dough\ Pastrie
38514 Coffee
38517 Dairy Products\ Frozen (Not Ot
38518 Desserts (Except Cake and Past
38530 Eggs
38531 Eggs and Egg Mixes\ Freeze Dri
38541 Entrees\ Freeze Dried: Meat\ P
38542 Entrees\ Meat (Includes Beef a
38544 Entrees\ Poultry
38546 Entrees\ Seafood
38547 Entrees\ Specialty (Including
38548 Fruits
38549 Fruits Frozen/Organic
38554 Juices
38556 Pancakes and Waffles
38557 Pizzas
38558 Pretzels\ Soft Frozen
38564 Salad Mixes\ Frozen
38565 Sandwiches\ Ready-Made
38566 Seafood\ Freeze Dried (Not Ent
38567 Seafood\ Frozen (Not Entrees)
38580 Shakes
38584 Soups and Sauces\ Frozen
38595 Vegetables\ Freeze Dried
38596 Vegetables\ Frozen
38597 Vegetables Frozen/Organic
39002 Aquatic Invertebrates (Octopus
39003 Bread
39005 Casings\ Meat\ All Types
39007 Cheese
39015 Dips\ Food
39021 Eggs\ Fresh
39028 Fruits\ Fresh
39029 Fruits Fresh/Organic
39033 Hors djoeuvres\ meat trays\ ve
39035 Ice
39042 Ice\ Dry
39049 Meat: Cured\ Fresh\ and Frozen
39056 Margarine (See 380-10 for Butt
39063 Poultry\ Dressed
39068 Salad Mix\ Fresh
39069 Salted or Smoked Foods (Fruit\
39070 Seafood\ Fresh
39071 Sandwiches Ready Made Deli Fresh
39072 Shellfish\ Fresh
39075 Shortening (Except Vegetable)
39077 Tamales\ Fresh
39084 Vegetables\ Fresh
39085 Vegetables Fresh/Organic
39091 Water\ Drinking (Incl. Distill
39303 Breading
39304 Bread Mixes\ All Types
39305 Cones\ Ice Cream
39306 Combination Meals\ Shelf Stapl
39307 Combination Food Gift Packs
39310 Chips\ All Types
39330 Beverages\ Thirst Quenching\ w
39331 Baby Foods\ Canned
39332 Baking Powder
39333 Beverage Base (Not Fountain)
39334 Candy\ Confectionery and Marsh
39335 Cereals\ Ready-to-Eat
39336 Cereals\ Uncooked
39337 Cocoa and Chocolate
39338 Coconut
39339 Coffee Extender
39340 Coffee\ Instant (Regular and D
39341 Coffee\ Whole Bean and Ground
39342 Cornstarch\ Cooking
39343 Crackers and Cookies\ Packaged
39344 Cream Substitute and Other Non
39345 Curing Compounds\ Meat
39346 Desserts: Packaged\ Canned\ an
39347 Diet Foods\ All Types (Also Se
39348 Dressings\ Condiments\ Sauces\
39349 Eggs and Meringue\ Powdered
39350 Extracts\ Flavoring\ and Food
39351 Flour
39352 Flour\ Binder
39353 Fruits\ Vegetables\ and Full M
39354 Fruits\ Canned\ Processed and
39355 Fruits\ Dried
39356 Grocers' Miscellaneous Items:
39357 Honey
39358 Ice Cream Mix\ Emulsifiers\ St
39359 Jams\ Jellies\ and Preserves
39360 Juices\ Fruit and Vegetable (N
39361 Pasta (Including Macaroni\ Noo
39362 Meal\ Corn
39363 Meat and Meat Products\ Canned
39364 Milk\ Evaporated and Condensed
39365 Milk\ Powdered
39366 Mincemeat
39367 Nuts\ Edible (Incl. Sunflower
39368 Peanut Butter
39369 Pickles\ Relishes\ and Olives
39370 Protein Food Supplement
39371 Popcorn
39372 Rice
39373 Salt\ Table
39374 Seafood\ Canned
39375 Shortening and Oil\ Vegetable
39376 Soda\ Baking
39377 Soft Drinks
39378 Soup\ Soup Base\ and Entree Mi
39379 Soy Products: Extender\ Flour\
39380 Spices\ Seasonings\ Starches (
39381 Sugar and Sweeteners
39382 Syrups and Molasses (Except Fo
39383 Syrups\ Fountain
39384 Tea (Not Instant)
39385 Tea\ Instant
39386 Vegetables\ Canned (Incl. Cann
39387 Vegetables\ Dried\ Beans\ Peas
39388 Vinegar
NIGP Category Code and Research Budgetary Account CrosswalkS Level
Account
S Level Account
Description
P Level
Account
P Level Account
Description GL Account GL Account Description Category Code Category Code Description
S7110R Restricted Operating P77380 Food Products 773801 Food Products 39389 Wheat Germ
39390 Yeast
39393 Sanitizer\ Liquid (For elimina
39395 Recycled Grocer's Miscellaneou
39397 Food Products\ Scrap or Waste
96347 Meals
S72120
Equipment & Other
Capital Exp P72100 Other Capital Outlay 721201 F&E $5,000 and Over 99908 OCO-OFFICE EQUIP-$5,000 & OVER
99911 OCO-FURNITURE-$5,000 AND OVER
99912 OCO-LASER EQUIP $5,000 & OVER
99914 OCO-SCIENT EQUIP $5,000 & OVER
721202 Athletic Equip $5,000 & Over 99901 OCO-ATHLETIC EQUIP- $5000&OVER
721203 Automobiles 99904 OCO-AUTOMOBILES
721204 Motor Vehicles Other 99910 OCO-BOATS EQUIP $5000 AN OVER
99923 OCO - MOTOR VEHICLES/ OTHER
721205 Plant Equipment 99913 OCO-PLANT EQUIP $5,000 & OVER
721302 Audio Visual Equipment 99903 OCO-AV EQUIP-$5,000 AND OVER
721401 Data Processing Equipment 99906 OCO-DATA PROC EQUIP-TELECOM
721402 Software $5,000 & Over 99920 OCO-SOFTWARE $5,000 AND OVER
721404 DP Workstation 99907 OCO-COMPUTER PC-$5,000 & OVER
721405 DP Printers 99919 OCO-PRINTERS $5,000 AND OVER
721901 Works of Art 99921 OCO-ARTWORK-$5,000 AND OVER
99922 OCO-ARTWORK-DONATED
721902 Alarm System 99902 OCO-ALARM SYS EQUIP OVER $5000
721903 Firearms 99909 OCO-PUB SAFETY EQUIP FIREARMS
721904 Modular Trailers 99917 OCO-MODULAR TRAILER
721906 Purchase of Land 99916 OCO-LAND
S76840 Tuition P76840 Tuition 768401 Tuition Payments 96388 Tuition Payments
S77295
Subcontracts over
$25K P77295
Subcontracts Over
$25K 772952
Subcontracts Over $25,000 -
Gr 95702 Subcontracts >$25000
S7729U
Subcontract under
$25K P7729U
Subcontracts Under
$25K 772951
Subcontracts Under $25,000 -
G 95701 Subcontracts <$25000