Materials are consumable items that may have a useful life of more that one year, and are stored for later use. This would include items such as, but not limited to software, videotapes, records, maps, charts, books, periodicals for library use, and repair materials for buildings and grounds. Mileage reimbursement for travel within the district. Invoices are to be attached to a Partial Delivery Report and sent Purchasing. Staff Development may include registration fees, meals, travel and lodging costs related to attendance at events which promote career and professional development for employees and the institution.
Supplies are items that are consumable and have an expectant life of less than one year.
This would include such items as, but not limited to, paper, staples, pens, chalk, wastebaskets, cleaning compounds, chemicals, as well as magazines and periodicals for classroom use. Surplus or Deficit the difference between revenues and expenditures for a given period of time.