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Division Director

Christina Smith

Assistant Director

Rick Sweet


Accounting and Auditing
200 East Gaines Street
Tallahassee, FL 32399-0318

(850) 413-5510
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DATE: June 12, 2003
TO: Agency Addressed (No. 13, 2002-2003)
FROM: Douglas A. Darling, Director
Division of Accounting & Auditing
Department of Financial Services
SUBJECT: Additions/Modifications To The State Standard Expenditure Object Codes

The following codes are additions/modifications to the state standard expenditure object codes. These may be used immediately.

164000 Workers' Compensation Contributions
Includes payments to the Division of Risk Management. The billings from Risk Management are based on payments made by the third party provider. The third party makes payments directly to the injured worker.
165000 Unemployment Compensation Contributions
Includes payments to the Agency for Workforce Innovation. The billings from AWI are based on payments made to unemployed persons who have previously worked for the agency billed.

The description changes are as follows (underlines designate additions, strikethroughs designate deletions):

251000 Care and Subsistence-Medical Services
Includes doctors' fees, hospital charges, and any other payments to the provider of medical services providers. as a part of the services provided by the state.
39**** Other Materials and Supplies
Includes materials, supplies and personal property costing less than $1000 and hardback-covered bound books costing less than $250. Application software represents the purchase of a license to use applications software regardless of the dollar value of the acquisition.
393000 Application Software (licenses)
Includes software license fees if the total dollar amount of the fee divided by the number of units served (users or personal computers) is less than $1000. Software that has a unit cost of $1000 or greater should be capitalized if the life of the license is more than one year. See object code 516000.
516000 Information Technology
Includes purchase of information technology equipment, operating system software, and application software license fees if the total dollar amount of the fee divided by the number of units served (users or personal computers) is more than $1000.
516800 Information Technology –Training
Includes purchase of information technology equipment, operating system software, and application software license fees if the total dollar amount of the fee divided by the number of units served (users or personal computers) is more than $1000.
421000 Unemployment Compensation Benefits.
The Agency for Workforce Innovation issues Form 1099-G to the recipients. Billings agencies receive from AWI are to be paid using object code 1650xx.

The two object codes below will remain in an inactive status. See Implementing Bill to the General Appropriations Act for Fiscal Year 2003-2004, Section 49, Bill Number SB 4A, 2003-04.

264000 Class C Meal Allowance
Consists of Class C Meal Allowance for travel not requiring overnight absences from official headquarters.
264800 Class C Meal Allowance - Training

For your convenience, the expenditure object codes list is available through the Department of Financial Services home page http://www.dbf.state.fl.us/. Click on site index. The object code list is under Bureau of Accounting. There is a choice for HTML or PDF. To print the codes the PDF format is recommended.

If you have questions regarding this information, you may contact Elizabeth Winzig via E-mail at Ewinzig@dfs.state.fl.us or telephone her at area code (850) 410-9349 or Suncom 210-9349.


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