NIGP 96918: Judgments, Extraordinary Items

NIGP 96918 Judgments, Extraordinary Items, an Item code, covers financial settlements, court-ordered payments, and non-routine expenditures that state and local governments must make outside their standard operating budgets. State and local jurisdictions—including state treasuries, county auditors' offices, city finance departments, and school districts—use this code to account for and process judgments rendered against them, settlements of litigation, extraordinary claims, and other one-time financial obligations. These are typically mandated payments rather than discretionary procurements; they arise from adverse court decisions, regulatory fines, or settlement agreements negotiated to resolve disputes. The issuing bodies are finance and legal departments within general-purpose and special-purpose local governments, not operational procurement offices in the traditional sense, as the work involves post-judgment administration and payment processing rather than competitive solicitation for goods or services.

The recent state and local procurement opportunities block contains no active solicitations under this code. This reflects the nature of the Item itself—judgments and extraordinary items are financial obligations triggered by external events (litigation outcomes, regulatory actions, or claims settlements) rather than anticipated needs that generate routine RFPs, RFQs, ITBs, or IFBs. Activity under 96918 is driven by case law and settlement negotiation, not vendor competition or commodity purchasing. Firms pursuing state and local government business should note that this code does not represent a traditional procurement market and carries no procurement development opportunity in the near term.