California Home   California Department of Finance

California Dept of Finance Logo

915 L Street
Sacramento, CA 95814-3705
(916) 324-0385

 

Uniform Codes Manual
(UCM)
Object of Expenditure Codes

blue ball·March 2008 Object Code Revision Summary

Object codes (line items) are used to budget, account, and report costs according to the types of goods or services purchased/consumed. Object codes (Introductory information) 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(listing) must be used consistently by and between departments from year-to-year.
(listing updated 3/1/08)

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.

Fading blue line

Comments or questions regarding this page should be directed to California State Department of Finance, Fiscal Systems and Consulting Unit, at FSCU Hotline or (916)324-0385.

Last updated: March 1, 2008 | e-mail CALSTARS Webmaster

Fading blue line