Object of Expenditure Codes
Object codes (line items) are used to budget, account, and report costs according to the types of goods or services purchased/consumed. Object codes are not intended to show the purpose or function served or accomplished by the proposed or actual disbursement. In order for object data to be meaningful, object codes must be used consistently by and between departments from year-to-year. Listing updated 4/14/11.
Departments may account for objects in more detail than are shown in this section. However, such object detail maintained in departmental systems must accumulate logically into the object codes identified/authorized in this section.
Comments or questions regarding this page should be directed to California State Department of Finance, Fiscal Systems and Consulting Unit, at (916) 324-0385 or via email at FSCU Hotline.
Last updated October 12, 2017