Supplies and materials are consumable items purchased for use in municipal operations, as distinct from capital assets or contracted services. Examples include office supplies, vehicle fuel, road maintenance materials (salt, gravel, asphalt), janitorial supplies, recreation program supplies, and utility materials (pipes, fittings). Supplies and materials costs appear in operating budgets as current expenses. Procurement policies govern how supplies are purchased—small purchases may use procurement cards or purchase orders while larger purchases require competitive processes. Inventory management balances having materials available when needed against costs of holding excess stock. Supply costs can fluctuate significantly based on commodity prices, particularly for fuel and construction materials.