Controller Objects Commodity Exclusion List
Also known as "GAD List"
Compt.
Object D10
Profile
Title
STARS
Conv.
Source /
Object
Definition
0102 ADDITIONAL ASSISTANCE
A02
Salaries and wages paid to temporary and emergency employees.
1515 ADMINISTRATIVE AND GENERAL EXPENSES
Administrative and General Expenses - These are assumed to be business expenses
not subject to 1099 reporting. They would be expenditures for the general
administration of whatever activity (health, public safety, recreation, etc.) they are
being performed for. They should only be reported here if they cannot be specifically
identified with another object.
0831 ADMINISTRATIVE HEARINGS
H31
To record any fees paid to the Office of Administrative Hearings.
1202 AID TO POLITICAL SUBDIVISIONS
T04
Subsidies, gratuities and other aid paid by a state agency to a political subdivision.
1532 AMORITIZATION EXPENSE
1305 ASSOCIATION DUES
W05
Fees paid for membership to various organizations.
1320 BAD DEBT EXPENSE
W20
To be used by those agencies (such as Colleges and Universities) where the basis of
accounting employed requires that bad debt expense be recorded as an expense
rather than a reduction to revenue.
0724 BOAT SHIP RENTAL/LAUNCHING FEES
G24
Boat slip rental/launching fees
1306 BOND PAYMENTS
W06
Principal payments against a bond issue made to purchasers and the subsequent
retirement of the bonded indebtedness.
1411 BUILDINGS-PURCHASE /TRADE
X11
Costs associated with the acquisition of a facility or structure via the transfer of cash
or property.
1121
CAP LEASE PAYMENT TO TREASURER (NON-DP)
R21
To record payments to the State Treasurer's Office for non-data processing related
equipment acquisitions financed through capital leases. See page IX.29a for criteria
defining a capital lease.
1021
CAP LEASE PAYMENT TO TREASURER(NON-DP)
N21
To record payments to the State Treasurer's Office for non-data processing related
equipment acquisitions financed through capital leases. See page IX.29a for criteria
for a defining of capital leases.
1022 CAPITAL LEAS (S) (NON-DP)
N22
To record payments that meet the criteria of N21, but are not paid to the State
Treasurer's Office.
1122 CAPITAL LEAS (S) (NON-DP)
R22
To record payments that meet the criteria of R21, but are not paid to the State
Treasurer's Office.
0322 CAPITAL LEASE (S) TELECOMMUNICATIONS
C22
Includes all costs identified in subobject C02 and C03 which are financed through
Centrex capital leases.
1141
CAPITAL LEASE- PAYMENTS TO TREASURER(DP)
S21
To record payments to the State Treasurer's Office for data processing related
equipment acquisitions financed through capital leases. See page IX.29a for criteria
defining a capital lease.
1042 CAPITAL LEASE(S) (DP)
P22
To record payments that meet the criteria of P21, but aren't paid to the State
Treasurer's Office.
1142 CAPITAL LEASE(S) (DP)
S22
To record payments that meet the criteria of S21, but are not paid to the State
Treasurer's Office.
1041
CAPITAL LEASE-PAYMENTS TO TREASURER(DP)
P21
To record payments to the State Treasurer's Office for data processing related
equipment acquisitions financed through capital leases. See page IX.29a for criteria
defining a capital lease.
2999 COST ALLOCATION EXPENSE
0305 DBM PAID TELECOMMUNICATIONS
C05
Includes all costs identified in subobject code C02 which are coordinated through and
paid to the Department of Budget and Management, Division of Telecommunications.
1531 DEPRECIATION EXPENSE
1481 EASEMENT ACQUISITIONS
X81
Expenditures related to purchases or installment payments for the acquiring of
easements.
1204 EDUCATIONAL GRANTS
T05
Payments distributed to persons designated and covered under an educational grant.
0211
EMP TUITION REIMB & OTHER AWARD NON-TAX
B11
Payments for employee awards.
0180 EMPLOYEES BENEFITS CREDITS
A80
To record state agency charges for offsetting the employees' share of their benefits
costs.
0162 EMPLOYEES' PENSION SYSTEM
A62
To record employer's contributions on state employees enrolled in the Employees'
Pension System.
1210 EMPLOYEES' PENSION SYSTEM GRANTS
T11
To record employer's contributions on non-state employees enrolled in the
Employees' Pension System.
0161 EMPLOYEES' RETIREMENT
A61
To record employer's contributions on state employees enrolled in the Employees'
Retirement System. Also includes employer's contributions for members in the
Legislative Retirement System.
1209
EMPLOYEES' RETIREMENT SYSTEM GRANTS
T10
To record employer's contributions on non-state employees enrolled in the
Employees' Retirement System.
1516 EQUIPMENT SERVICE COST
1529 EXPENDITURE TRANSFER
1530 EXPENDITURE TRANSFER (CONTRA)
1528 EXPENDITURES - GAAP PR YR REVERSAL
0619 FUEL - MISCELLANEOUS
F19
Any charges for fuel not defined in specific Statewide Subobjects for "Fuels."
0606 FUEL - NATURAL GAS/PROPANE
F06
Any gas propane used to generate heat or power.
0608 FUEL - STEAM
F08
Any charges for steam used to generate heat or power.
0607 FUEL - WOOD
F07
Any wood used to generate heat or power.
1525 GAAP - ACCTS PAYABLE EXPENDITURE
1526 GAAP- GRANT EXPENDITURE
0734 GARAGE OR STORAGE SPACE RENTAL
G34
Garage or storage space rental
0705 GARAGE RENT
G05
Garage rent
1206
GRANTS OTHER ST GOV PROG/AGENCIES(MRC)
T07
Grants given to various State agencies by another State agency acting as a grantor.
1296 GRANTS FOR SUBSIDIZED RENTS
T96
This subobject is to be used by the Department of Housing and Community
Development.
1297 GRANTS TO HEALTH PROVIDERS
T97
Any grants, subsidies, or contributions paid to health related organizations (excluding
hospitals).
1207 GRANTS TO NON-GOVERNMENTAL ENTITIES
T08
Grants given to non-governmental entities in which the State agency acts as a
grantor.
0714 HANGAR RENTAL/LANDING FEE
G14
Hangar rental/landing fees
1203 HEALTH AND INSURANCE GRANTS
T03
To record employer's share of the health insurance subsidy payable to the health
insurance carrier on non-state employees enrolled in the health insurance program.
0152 HEALTH INSURANCE
A52
To record employer's share of the health insurance subsidy payable to the health
insurance carrier.
1444 HEATING
X44
Expenditures for services related to the Heating/Air Conditioning Plant of a building,
including incidental materials.
0402
IN STATE/CONFERENCES/SEMINARS/TRAINING
D02
In State conferences/seminars/training to include such items as mileage, fares,
lodging, meals, parking, fees, and tolls.
0401 IN STATE/ROUTINE OPERATIONS
D01
In State-Business-Routine Operations category for those costs incurred in an activity,
which is directly related to the normal or day to day functioning of the agency and
which were incurred within the geographical boundaries of Maryland and the District
of Columbia. To include such items as mileage, fares, lodging, meals, parking, and
tolls. Also included are subsistence/special Allowances, Client Travel Recruitment
Travel, and Volunteer Travel.
1205 INMATE PAYMENTS
T06
Payments to inmates who are not paid under salaries and wages.
1144
INSTALL PAYMENT- TREASURER (DB,NON-CAP)
S24
To record payments that meet the criteria of S23, but are paid to the State
Treasurer's Office.
1044
INSTALL PAYMENT(S)-TREASURER(DB, NON-CAP)
P24
To record payments that meet the criteria of P23, but are paid to the State
Treasurer's Office.
1024
INSTALL PAYMENT-TREASURER(NON-DP, NON-CAP)
N24
To record payments that meet the criteria of N23, but are paid to the State
Treasurer's Office.
1124
INSTLL PAYMENT-TREASURER(NON-DP,NON-CAP)
R24
To record payments that meet the criteria of R23, but are paid to the State
Treasurer's Office.
0704 INSURANCE
G04
Insurance
0713 INSURANCE
G13
Insurance
0723 INSURANCE
G23
Insurance
0733 INSURANCE
G33
Insurance
1302 INSURANCE COVERAGE PAID TO STO
W02
All premiums paid to STO for insurance held by the State against fire, tornado,
accident, death or property damage, forgery, surety and theft. (Excludes automobile
insurance that is chargeable to Object .07).
1307 INTEREST
W07
Interest paid on bonds that were sold to investors in order to finance state projects.
1310 INTEREST ON LATE PAYMENTS
W10
Interest paid for late payments of invoices as set forth in Title 15, Sections 101
through 105 of the State Finance and Procurement Article.
1311
INTEREST ON TREASURY CASH OVERDRAFTS
W11
To record interest resulting from cash overdrafts in the State Treasury.
1312 INTEREST ON TREASURY DEPOSITS
W12
Interest paid on funds held in the State Treasury on behalf of payees.
0951 ITEMS FOR RESALE
K51
Items which are not purchased for use or consumption by an agency.
0166 JUDGES' PENSION SYSTEM
A66
To record employer's contributions on state employees enrolled in the Judges'
Pension System.
1401 LAND
X01
Includes the acquisition of real estate by purchase or acquisition, by condemnation
proceedings and the amounts of settlement of damage claims resulting from State
construction projects, including costs such as title abstracts, recording fees, etc.
1402 LAND IMPROVEMENTS
X02
Costs of improvements which increase the value of land. Includes such items as
gradng and installation of drainage facilities, standard and essential landscaping,
street or other outdoor lighting, etc. Also includes costs associated with additions to,
alteration, conversion, expansion or relocation of an existing facility or structure.
1308 LISCENSES
W08
Fees paid for licenses issued in the performance of state related operations.
0698
LOAN REPAYMENTS-ENERGY CONVSRV LOAN FUND
F98
Any loan repayments made to the Energy Conservation Loan Fund.
1433
LOANS TO PRIVATE / NONPROFIT INDVDLS/ORG
X33
Includes cost related to mortgage and other type loans made to private or non-profit
individuals or organizations for their purchase of land or structures.
0167 MASS TRANSIT ADMIN PENSION SYSTEM
A67
To record employer's contributions to a retirement program established for certain
employees of the Mass Transit Administration.
0697 MES CHARGES
F97
To record payment to the Maryland Environmental Service for operation of facilities.
0110 MISCELLANEOUS ADJUSTMENTS
A10
Moneys paid to employees as an adjustment to regular earnings exclusive of overtime
earnings and shift differential.
0304
MISCELLANEOUS COMMUNICATIONS CHARGES
C04
Any charges not defined specifically in other statewide subobjects for
"Communications".
0169 NATURAL RESOURCES POLICE RETIREMENT SYSTEM
1043 OPERATING LEASE(S) (DP)
P23
To record lease payments for data processing related equipment that do not meet the
criteria of a capital lease.
1143 OPERATING LEASE(S) (DP)
S23
To record lease payments for data processing related equipment that do not meet the
criteria of a capital lease.
1023 OPERATING LEASE(S) (NON-DP)
N23
To record lease payments for non-data processing related equipment that do not
meet the criteria of a capital lease.
1123 OPERATING LEASE(S) (NON-DP)
R23
To record lease payments for non-data processing related equipment that do not
meet the criteria of a capital lease.
1213
OPT RETIREMENT/PENSION SYS (TIAA) GRANTS
T16
To record employer's contributions on non-state employees enrolled in the Teacher
Insurance Annuity Association (TIAA) Retirement System, the TIAA tax deferred
retirement system, the TIAA pension system, and the TIAA tax deferred pension
system.
0168
OPTIONAL RETIREMENT/PENSION SYSTEM(TIAA)
A68
To record employer's contributions on state employees enrolled in the Teacher
Insurance Annuity Association (TIAA) retirement system, the TIAA tax deferred
retirement system, the TIAA pension system, and the TIAA tax deferred pension
system as well as other optional plans with same employer contribution rate as TIAA
(7.25q).
1399 OTHER
W99
Miscellaneous recurring costs not specified above. The Department of Budget and
Management's Office of Budget Analysis should be consulted before using this
subobject code.
0199 OTHER FRINGE BENEFIT COSTS
A99
To record payments of other fringe benefits (e.g. cash payments for housing
allowance, uniform allowances, laundry allowances and other similar allowances).
1299
OTHER GRANTS, SUBSIDIES & CONTRIBUTIONS
T99
Any other grants, subsidies, and contributions costs which cannot be specifically
identified to another subobject. The Department of Budget and Management's Office
of Budget Analysis should be consulted before using this subobject code.
1499 OTHER LAND AND STRUCTURES
X99
Any other land and structure cost which cannot be specifically categorized with
another subobject.
0799 OTHER MOTOR VEHICLE CHARGES
G99
Any item which can be categorized within Motor Vehicle Operations and Maintenance,
but cannot be identified with a specific Statewide Subobject for this category.
0171 OTHER PENSION SYSTEMS
A71
To record employer's contributions on those state employees in political subdivisions'
pension systems (e.g. certain Assessments and Taxation employees).
0170 OTHER RETIREMENT SYSTEMS
A70
To record employer's contributions on those state employees in political subdivisions'
retirement systems (e.g. certain Assessments and Taxation and Court employees as
well as federal civil service, local subdivision and overseas personnel in the University
System of Maryland).
0404
OUT-OF-STATE/CONFERENCES/SEMINARS/TRAIN
D04
out-of-state conferences/seminars/training to include such items as mileage, fares,
lodging, meals, parking, fees, and tolls.
0403 OUT-OF-STATE/ROUTINE OPERATIONS
D03
out-of-state routine operations to include such items as mileage, fares, lodging,
meals, parking, tolls, subsistence/special allowances, client travel recruitment travel,
volunteer travel.
0104 OVERTIME EARNINGS
A04
Moneys paid to employees for hours worked in excess of their normal work week.
0198 PAYROLL REIMBURSEMENTS
A98
0202 PER DIEM PAYMENTS
B02
Payments to members of Boards, Commissions, and Committees. (Not to include any
per diem payments included under major object 01). Payments should not include
any reimbursements submitted on an expense report (GAD X-5).
0301 POSTAGE
C01
Includes stamps, meters, P.O. Box rentals, express and mailing services related to
the operator of the agency. Examples include income tax form and rebate mailings,
hospital billings and payment due notices, automobile/driver licenses mailings, or any
general administrative postage.
1445 POWER LINES
X45
Expenditures related to Exterior and Interior Electrical services, including incidental
materials.
0221 PRIZES AND AWARDS TO NON EMPLOYEES
B21
Payments to non-employees for prizes and awards.
1214 PUBLIC ASSISTANCE PAYMENTS
T18
To record all payments to persons receiving public assistance. This subobject is to
be used by the Department of Human Resources only.
0101 REGULAR EARNINGS
A01
Salaries and wages paid to permanently appointed, unclassified, faculty, and
temporary pending examination employees.
1301 RENT (non-DGS)
W01
Rentals and royalties paid by the State, not paid to the Department of General
Services, for the use of buildings, structures, machinery, equipment, safe deposit
boxes, postage, etc.
1519 RESERVE FOR REVERSIONS
0154 RETIREES HEALTH INSURANCE PREMIUMS
A54
To record the state subsidy for retirees health insurance premium. An annual
assessment will be made by the Department of Budget & Management as to the
percentage or amount of surcharge to be calculated each year.
1447 ROADS
X47
These are services for the repair of roadways and parking lots, generally contractual,
and subject to 1099 reporting.
0216 ROYALTY PAYMENTS
B16
Payments of royalties to individuals or employees.
0105 SHIFT DIFFERENTIAL
A05
Moneys paid to employees for working designated shifts.
0151 SOCIAL SECURITY CONTRIBUTIONS
A51
To record employer's share of social security payments based on effective rate and
base as provided by federal law and adjusted for the non-taxability of certain
employee - paid health insurance and "spending account" items. Also includes
employer's share of hospital insurance tax for federal civil service employees at the
University System of Maryland who do not warrant "normal" FICA payments.
0213 SOCIAL SECURITY CONTRIBUTIONS
B13
To record employer's share of social security payments for contractual employees
based on effective rate and base as provided by federal law.
1201
SOCIAL SECURITY CONTRIBUTIONS-GRANTS
T01
To record the grant for non-state employees for the employer's share of social
security payments based on effective rate and base as provided by federal law.
0220 SPECIAL PAYMENTS PAYROLL
B20
Moneys paid to contractual employees through the Central Payroll Bureau's
Contractual Payroll System.
0153 SPECIAL SUBSIDIES
A53
To record any special subsidies that may be assessed from time to time by the
Department of Budget & Management (DBM). Also included are retirees health
insurance amounts that are paid directly to vendors by an agency.
0165 STATE POLICE RETIREMENT SYSTEM
A65
To record employer's contributions on state employees enrolled in the State Police
Retirement System.
1208 STATEWIDE COST ALLOCATION
T09
All indirect costs including fringe benefits, departmental management support and
central services such as central payroll, accounting and personnel administration
costs chargeable to State agencies receiving Federal, Special, and Non-Budgeted
Funds.
1498 STATEWIDE CRITICAL MAINTENANCE
X98
To record expenditures related to the Department of General Services administered
Statewide Critical Maintenance Program.
1304 SUBSCRIPTIONS
W04
Subscriptions for magazines, newspapers and periodicals.
1542 TAX REFUNDS - IRS NON REPORTABLE
1541 TAX REFUNDS - IRS REPORTABLE
1298 TAXABLE GRANTS, CONTRIBUTIONS 1099G
T98
Any grants, subsidies, or contributions made to individuals, sole proprietors, or
partnerships which are considered as taxable income for such entities.
0164 TEACHERS' PENSION SYSTEM
A64
To record contributions on state employees enrolled in the Teachers' Pension
System.
1212 TEACHERS' PENSION SYSTEM GRANTS
T13
To record contributions on non-state employees enrolled in the Teachers' Pension
System.
0163 TEACHERS' RETIREMENT SYSTEM
A63
To record contributions on state employees enrolled in the Teachers' Retirement
System.
1211 TEACHERS' RETIREMENT SYSTEM GRANTS
T12
To record contributions on non-state employees enrolled in the Teachers' Retirement
System.
0303 TELECOMMUNICATIONS
C03
All telecommunications equipment and services other than those procured from a
common carrier and excluding equipment purchased under Object Class 10 and 11.
0302 TELEPHONE
C02
Telephone lines and equipment including private lines procurred from a common
carrier. Designated on telephone bills as a "Local Service." Also includes all toll calls
and such telegrams are as filed by telephone and included in telephone bills.
Designated on telephone bills as "Calls and Telegrams," charges for local area calls
over and above any allowance of free calls, and designated on telephone bills as
"Additional Message Units," and charges for moves and installation designated on
telephone bills as "Other Charges and Credits." (that portion of "Other charges and
Credits" related to a partial month's service for lines and equipment is to be included)
"under telephone." Does not include any payments to the Department of Budget and
Management, Division of Telecommunications or equipment financed through capital
leases. (See subobject codes (C05 and C22).
0181 TUITION WAIVERS
A81
To record the cost for any tuition waivers granted to institutional employees or their
dependents. This subobject is to be used by Public Institutions of Higher Education
only.
0189 TURNOVER EXPECTANCY
A89
Percentage that reflects the unconstrained resignations/recruitment behavior.
1538 UNDISTRIBUTED DISBURSEMENTS
1599 UNDISTRIBUTED OBJECT CODE (DEFAULT)
0174 UNEMPLOYMENT COMPENSATION
A74
To record biweekly premiums charged to state agencies and held in trust by the
Department of Budget & Management (DBM). DBM on behalf of state agencies will
reimburse the Department of Labor, Licensing, and Regulation (DLLR) for claims paid
to former employees.
0214 UNEMPLOYMENT COMPENSATION
B14
To record biweekly premiums charged to state agencies and held in trust by the
(DBM) Office of Human Resources. The DBM on behalf of state agencies will
reimburse the DOLLAR for claims paid to former contractual employees.
0622 UTILITIES - COMBINED UTILITY PURCHASES
F22
Any combination of charges involving specific "utility" statewide subobjects.
0620 UTILITIES - ELECTRICITY
F20
Any electricity supplied by a utility company used to generate heat or power or
lighting.
0699 UTILITIES - MISCELLANEOUS
F99
Any charges for utilities not defined in specific Statewide subobjects for "Utilities."
The DBM's Office of Budget Analysis should be consulted before using this subobject
code.
0621 UTILITIES - WATER/SEWAGE
F21
Any charges for utilities not defined in specific Statewide subobjects for "Utilities."
0789 VEHICLE COMMUTER CHARGE
G89
Represents the commute charge to state employees using state vehicles associated
with Zones I-IV.
1443 WATER
X43
Expenditures related to Plumbing services, including incidental materials.
0175 WORKERS' COMPENSATION
A75
Premiums paid to the Injured Workers' Insurance Fund (the State's Workers'
Compensation Insurance Carrier) by state agencies to insure themselves against
accidental liability to employees covered under the Workers' Compensation Laws.
0215 WORKERS' COMPENSATION
B15
Premiums paid to the Injured Workers' Insurance Fund (the State's Workers'
Compensation Insurance Carrier) by state agencies to insure themselves against
accidental liability to contractual employees covered under the Workers'
Compensation Laws.
0176 WORKERS' COMPENSATION RESERVE FUND
A76
To record payments to the Injured Workers' Insurance Fund for the purpose of
funding a reserve for accrued workers' compensation claims.
COMMODI
TY_ID
COMMODITY_NAME
91577
TELEPHONE SERVICES, LONG DISTANCE
AND LOCAL (INCLUDING TELEX AND WATTS
SERVICES)
96137
FLEET MANAGEMENT
96141
FUEL MANAGEMENT SERVICES
96171
TALENT AGENCY SERVICES
96287
TRAVEL, LOCAL (PROVIDED BY THIRD
PARTY)
97145
OFFICE SPACE RENTAL OR LEASE
99510
GOVERNMENT PAYMENT - EXCLUDING
STATE OF MD
99525
WORKING FUND PAYMENT, TRANSMITTALS
99572
GOVERNMENT PAYMENT - US POSTAL
SERVICE
99575
REFUNDS
99580
EXPENSE ACCOUNT
PAYMENTS/REIMBURSEMENTS (EXCLUDING
TUITION)
99595
UTILITY PAYMENT
99540 INMATE WORKING FUND
99641 does not exist in ADPICS
95655
SUBSCRIPTIONS: TELEVISION, SATELLITE,
ON LINE SERVICE, COMPUTER
* NOTES FROM SBR ANNUAL REPORT INSTRUCTIONS:
All purchases, including credit cards, made from control agency statewide contracts are reportable unless they are specifically listed on the GAD
exclusions list.
Example #1: Purchases made from the three current DGS statewide office supply contracts (Rudolph’s, Staples, and AJ Stationers) are SBR-reportable
because office supplies are not specifically excluded on the GAD list. Therefore, these transactions should be included in your report totals.
Example #2: The DGS statewide contract with Mansfield Oil for fuel oil; fuel oil is listed on the GAD document as a non-reportable expense and
therefore should not be included in your report totals
* EXCERPT FROM FY2015 ANNUAL MBE PROCUREMENT REPORT GUIDELINES PAGES 3&4:
DGS Contracts: Regarding AWARDS, agency-specific commodities and maintenance contracts awarded by or through the Department of
General Services (DGS) should be included on the agency’s annual report on Forms 1 and 2. Non-delegated DGS contracts (i.e., Statewide,
Capital Construction, etc.) should be excluded from Forms 1 and 2, as DGS will report these awards.
Regarding EXPENDITURES all MBE expenditures from DGS statewide contracts and delegated contracts should be included on the using
agency’s Form 3 Payments/Subcontractor Utilization Database.
DoIT/DBM Master Contracts: Certain Department of Budget and Management (DBM) and Department of Information Technology (DoIT)
master contracts have been delegated to the using agency for purposes of MBE compliance and reporting. All task order awards made from
these delegated contracts should be reported on Forms 1 and 2 by the using agency. Payments made to task order contractors (MBE prime
and MBE subcontractor) during FY 2015 are to be reported on Form 3. For non-delegated DoIT/DBM Statewide contracts, agencies should
report only expenditures to MBEs in the Form 3 Payments/Subcontractor Utilization Database. (See the DBM website and the DOIT Master
Contracts (on the GOMA website) for the most current list of contracts for which MBE responsibility has been delegated.)
Multi-year contracts: The full value of a multi-year contract should be reported on Forms 1 and 2 in the year that the multi-year contract
was awarded. Ex: A 3-year contract for $4,000,000 was awarded on November 12, 2014 by Agency X. The contract includes 2 one-year
option periods and has a 25% MBE subcontracting goal. For FY 2015, Agency X should include the entire $4,000,000 award on Form 1, and
the $1,000,000 subcontract amount on Form 2 in the appropriate MBE categories. If exercised, the 1
st
option should be reported in FY 2018
and the 2
nd
in FY 2019. DO NOT spread the value of the 3-year initial award amount over the 3-year term of the contract.
Form 3 MBE payment/subcontractor utilization data for multi-year contracts should reflect the actual payments disbursed to all MBE prime
contractors and MBE subcontractors during: a) the current fiscal year reporting period, and b) contract-to-date.
Contract modifications: Changes to contracts that increase the overall contract value (i.e., change orders, extra work orders, supplemental
agreements, contract amendments, etc.) are part of the agency's contract award activity and are to be reported in the year in which the
modification is issued. Any MBE participation associated with the modification amounts should be included.
Direct Vouchers: Direct Vouchers are considered one-time-
2 and as payments on Form 3. However, direct vouchers that represent DGS statewide master contract purchases or non-delegated DBM or
DoIT contracts should only be reported as payments on Form 3. Do not report these voucher amounts as awards on Forms 1 and 2, as the
control agencies have already reported these contracts on Forms 1 and 2 of their annual MBE report.
Corporate Purchasing Cards: P-card procurement reportable purchases are to be reported as awards on Forms 1 and 2, and as payments on
Form 3 with the following exception: P-card purchases from all non-delegated DBM, DGS, and DoIT contracts should be excluded fro
1 and 2, as the control agency (DBM, DoIT or DGS) has already reported these contracts as part of their annual MBE report.
MBE Prime Contracts: PLEASE NOTE: For Forms 1 and 2 only, MBE subcontractor participation associated with a MBE prime contract award
may not be reported twice. If the procurement unit reports the full value of the MBE prime contract in the MBE Prime Awards section on
Form 2, the value of the MBE subcontract participation for that contract cannot be included in the MBE Subcontract Awards section of Form
2.