SA Communications and Supplies

4532 - SA Communications and Supplies (Rev. 1, 05-21-04) 4532A - Communications (Rev. 1, 05-21-04) Communication expenses include such items as telephone services, telegraph messages (except such items as are payable on travel expense accounts), postage, postage meter charges, printed stamped envelopes, registry and special delivery fees, insurance charges on fourth class mail, or postage-due charges. 4532B - Supplies (Rev. 1, 05-21-04) Supply charges include such expenses as: • General office supplies such as paper, pencils, folders, unstamped envelopes, clips; • Non-consumable supplies, such as staplers, pencil sharpeners, file baskets, and books, which do not exceed a $25 cost per unit; • Printing, duplicating expense, and the cost of procuring forms such as printed or duplicated general office forms; and • Costs of transportation or shipment of any of the above items. The $25 cost per unit under non-consumables applies unless a different amount is specified by State law, in which case the amount so specified shall control. 4532C - Basis for Charges (Rev. 1, 05-21-04) Communications and supplies should be direct charges if separable and identifiable as to unit cost. These expenses may be charged on a pro rata basis (see §4504) or, if equitable, there may be a combination of both direct charges and pro rata charges. For example, if long distance calls are routed through a switchboard or can otherwise be identified as to program, the State survey program calls can be made a direct charge. Otherwise, all long distance charges should be prorated. Further, it would not be equitable to charge State survey program for installation and rental of telephones used by the State survey staff and in addition charge a pro rata share of the corresponding telephone costs of other components of the agency.