EXPENDITURE OBJECT CODES   

Revised 03/07/08

NOTE: Object codes selected for 1099 reporting are shown in Green Print.

 

INDEX   

1***** Personal Services

2***** Current Charges and Obligations

3***** Current Charges and Obligations (continued)

4***** Current Charges and Obligations (continued)

5***** Property 

6***** Debt Service 

7***** Grants, Contributions and Distributions

8***** Other Non-Operating

  

1*****         Personal Services   

Form W-2 issued to employees, Form 1099 issued to independent contractors, Form 1042-S issued to nonresident alien independent contractors.

110000           Salary and Wages   

Compensation, with all necessary deductions, for services of officers and employees filling established positions.

110800           Salaries – Training

 

12****         Personal Services - Other   

Compensation for services provided by a person not filling an established position but working in an employer-employee relationship.   

121000           Temporary Employment   

Temporary, common or casual employment, either full-time or part-time, to meet a temporary need.   

121800           Temporary Employment – Training

122000           Seasonal Employment   

Employment to meet a seasonal need caused by additional activities and responsibilities resulting from particular programs which are only carried on during part of the year or from peak workloads caused by the season of the year.   

123000           Board Members   

Compensation to persons who have been commissioned to serve on any legally constituted board, commission, etc. and who are not occupying an established position.   

124000           Student or Graduate Assistants   

Payment for services rendered by bona fide part-time or full-time students of a high school, college, or university including graduate students who are performing services related to their graduate studies for the university at which they are enrolled.   

126000           Part-Time Academic Employment   

Part-time academic employment other than a graduate assistant to meet an instructional need.   

127000           Medical Employees - Physicians and Osteopaths   

 

13****         Personal Services - Independent Contractors   

Payment for services rendered by persons or firms who are independent contractors and are not in an employer-employee relationship. Payment amounts are reported on Form 1099.

 

131***        Professional Fees - Independent Contractors   

Generally includes payments to vendors that hold a professional license.   

131100           Accounting and Auditing

131200           Architectural 

Payment for the services of designing a structure.   

131300           Consulting 

Payment for consulting services for which no other suitable Professional Fee object code exists.   

131400           Court Reporting, Transcription and Translation Services 

131500           Engineering 

Payment for the review and approval of the design of a structure.   

131600           Legal/Attorneys' Fees 

131700           Medical 

131800           Expert Witness Fees 

131900           Human Resource Services

 

132***        General Fees - Independent Contractors   

132100           Custodial and Janitorial 

132200           Temporary Employment Services 

132300           Entertainment 

132400           Examination and Testing 

Payment for Examination and testing services rendered to issue a license or approval to provide services (i.e.:  EMT license, CPA license, etc.)

132500           Investigative 

Includes payment for background checks and finger printing to outside vendors.   

132600           Research   

132700           Information Technology

Payment for the services render in the development or upgrade of electronic systems.  Does not include the purchases of information technology assets.   

132800           Training   

132900           Lawn Care, Grounds Keeping, and Landscaping   

 

133***        Fees for Services   

133100           Legal and Official Advertisements   

Includes payments for notices and announcements as required by Chapter 50, Florida Statutes.   

133200           Employment Advertising and Job Opportunity Announcements 

133300           Public Service Notices and Announcements 

133400           Promotional Advertising 

133900           Other Advertising Services   

Includes newspaper, magazine, electronic, audio, and video advertising for which no other suitable object code exits.   

134000           Construction 

Includes payment for the actual constructing of a structure.   

134100           Security Services 

134200           Mailing & Delivery Service   

Includes payments for contracted courier services, privatized mailrooms, document folding and envelopes stuffing services.   

134300           Food Services   

Includes payments for cafeteria operations, per meal food preparation services, and food storage and distribution services.   

134400           Appraisal and Survey Services 

 

134500           Banking Services   

Includes payments for electronic services and credit card processing services.   

134600           Arbitrator, Mediator, Facilitator or Special Master Services 

134700           Collection and Recovery Services 

134800           Linen and Laundry Services  

134900            Fingerprinting and Background Check Services

 

135***        Nonresident Alien-Independent Contractor  

135000           Nonresident Independent Contractor-Taxable Income 

135100           Nonresident Alien Independent Contractor-Exempt Income 

135200           Nonresident Alien Independent Contractor-Foreign Source Income   

139800           Privatized Services   

Includes payments for which no other suitable services object code exists and the disbursement category usually describes the purpose of the payment. Services that is usually regulatory.   

139900           Independent Services Not Otherwise Classified   

Includes personal services for which no other suitable object code exists.   

 

15****         Employer Contributions   

Employer contributions toward retirement and FICA.   

151000           FICA   

Represents Social Security and Medicare Hospital Insurance Tax.   

151800           FICA – Training

152000           State Retirement 

152200           Public Employees Optional Retirement Plan

152800           State Retirement – Training

 

153***        U.S. Civil Service Benefits   

153100           Retirement 

153200           Health Insurance 

153300           Life Insurance   

154000           Municipal Retirement 

155000           Employer Contributions - Optional Retirement/Annuity Plan 

156000           IFAS Supplemental Retirement 

157000           Pretax Administrative 

158000           State Personnel Assessments   

 

16****         Insurance Contributions 

160800           Insurance Contributions – Training

161000           Health 

162000           Life 

163000           Disability   

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.   

169500           Dental

 

2*****         Current Charges and   Obligations   

22****         Communication and Freight   

Includes all charges related to services provided for the following classifications:   

221000           Telephone 

221100           Cellular Telephone   

Includes payment for BlackBerry devices.   

221200           Pager 

223000           Information Technology Communications 

225000           Postage, Overnight and Next Day Delivery 

Includes payment for Post Office Boxes.

227000           Freight

Includes freight costs that are not capitalized with a fixed asset.   

228000           Customer and/or Constituent Communications 

229000           Other Communication   

Communication costs for which no other suitable object code exists.   

230000           Printing and Reproduction   

Includes printing and reproduction, related composition and binding operations performed by commercial printers, other state agencies, units of the same agency (on a reimbursable basis). Examples: books, bulletins, leaflets, pamphlets, photos, blueprinting and photography.   

230800           Printing and Reproduction - Training 

231000           Court Reporting - Transcripts   

 

24****         Repairs and Maintenance   

241000           Repairs and Maintenance - Commodities    

Includes parts for vehicles, information technology equipment, communication equipment and other equipment related items that are not capitalized.   

242000           Repairs and Maintenance - Contracted Services   

Includes service charges for repairs and minor alterations to buildings, vehicles, equipment, roads, walks and like items that are not capitalized.  Also, includes maintenance and service agreements on equipment.  Services must be contracted with an outside vendor on an on-going basis. 

243000           Repairs and Maintenance - Non-Contracted Services   

Includes service charges for repairs and minor alterations to buildings, vehicles, equipment, roads, walks and like items that are not capitalized.  Services are not contracted with an outside vendor on an on-going basis. 

 

25****         Care and Subsistence   

Includes payments made to or on behalf of those persons for whom the state has responsibility through its various programs.   

251000           Care and Subsistence - Medical Services   

Includes doctors' fees, hospital charges and any payments to medical services providers.   

251500           Care and Subsistence - Medical Records   

252000           Care and Subsistence - Other Vendor Services   

Includes laundry service, ambulance service and any other payment made to the provider of a service, other than medical, as a part of the services provided by the state.   

252500           Care and Subsistence - Client Rental Payment   

253000           Care and Subsistence - Client Benefits and Allowances   

Includes subsistence allowance and any other payment made to the client, inmate or patient as a part of the assistance provided by the state.   

254000           Care and Subsistence - Supplies and Commodities   

Includes training equipment, drugs and other equipment or commodities purchased as a part of the assistance program.   

255000           Care and Subsistence - Foster Care Payments   

256000           Care and Subsistence - Transition Services   

Includes payment to vendors providing services to persons leaving state responsibility, facilities or institutions. Services provided may consist of counseling, housing, training and/or meals.   

257000           Payments to inmates for Services    

 

26****         Travel   

Includes registration fees when travel required/incurred (otherwise use 461800) and payments for mileage, per diem, authorized allowances and other expenses incidental to travel which are authorized by law.   

261000           Travel – In State - Other  

Includes travel within Florida for which no other object code exists.   

261100           Per Diem – In State Travel

261200           Meals (A&B) – In State Travel

261300           Mileage – In State Travel 

261400           Hotel – In State Travel 

261500           Airfare – In State Travel 

261800           Training – In State Travel

262000           Travel – Out of State - Other  

Includes travel outside of Florida but within the United States for which no other object code exists.  

262100           Per Diem – Out of State Travel

262200           Meals (A & B) – Out of State Travel

262300           Mileage – Out of State Travel

262400           Hotel – Out of State Travel

262500           Airfare – Out of State Travel

262800           Training – Out of State Travel

263000           Foreign Travel - Other

Includes travel outside the United States for which no other object code exists.  

263100           Per Diem – Foreign Travel

263200           Meals (A & B) – Foreign Travel

263300           Mileage – Foreign Travel

263400           Hotel – Foreign Travel

263500           Airfare – Foreign Travel

263800           Foreign Travel – Training

264000           Class C Meal Allowance (INACTIVE STATUS)   

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

264800           Class C Meal Allowance – Training (INACTIVE STATUS)   

265000           Monthly Mileage Allowance  

267000           Travel nonresident alien independent contractor - taxable 

267100           Travel nonresident alien independent contractor - exempt 

267200           Travel nonresident alien independent contractor - foreign source 

269000           Travel Advances 

269800           Travel Advances – Training

 

27****         Utilities   

Includes charges for heat, light, gas, electric utilities and refuse collection services.   

271000           Electricity 

272000           Natural Gas 

273000           Water and Sewage 

274000           Garbage Collection 

275000           Steam 

279000           Other Utilities   

Utility costs for which no other suitable object code exists.   

 

28****         Employee Moving Expenses   

Represents payments for packing and shipping household goods or privately owned mobile homes, and travel expenses for state employees for authorized relocation expenses. Qualified and non- qualified payments are determined by criteria described in Section 132, Internal Revenue Code.

281000           Qualified Payments to Third Parties 

282000           Qualified Payments to Employees 

283000           Non-Qualified Payments to Third Parties 

284000           Non-Qualified Payments to Employees    

 

3*****         Current Charges and Obligations (continued)

310000           Bedding and Other Textiles   

Includes all items of clothing, together with materials and sewing supplies used in the manufacture of wearing apparel.   

320000           Building and Construction Materials   

Includes materials and supplies for the construction or repair of buildings, roads, and bridges, such as lumber, cement, brick, asphalt, nails and roofing.   

330000           Purchase for Resale   

Includes purchases to be resold, such as in the operation of bookstores, snack bars, cafeterias and dining halls.   

 

34****         Educational, Medical and Agricultural Supplies   

Includes classroom and laboratory supplies for instructional purposes, research supplies, examination supplies, medicines and hospital supplies, maps, charts, seed, fertilizers, forage, stable supplies and educational, medical and agricultural personal property not capitalized.  See Chief Financial Officer Memoranda #01, 2001-02 for capitalization thresholds.   

341000           Educational 

341800           Educational - Training 

342000           Medical 

343000           Agricultural 

350000           Food Products   

Includes food and beverages for human consumption. (Note: Do not include purchase of food for resale listed under object code 330000.)   

 

36****         Building Maintenance and Heating Supplies   

Includes janitorial and household supplies, minor tools and parts and fitting associated with building maintenance.   

361000           Janitorial and Household 

362000           Minor Tools   

Includes minor tools and equipment not capitalized.  See Chief Financial Officer Memoranda #01, 2001-02 for capitalization thresholds.   

363000           Parts and Fittings   

 

364***        Fuel   

Includes resources used for heating and generating power.   

364100           Coal and Wood 

364200           Fuel Oil 

364300           Propane 

364400           Gasoline 

364600           Acetylene, Butane and Other Gases   

 

37****         Motor Fuels and Lubricants   

Includes gasoline, diesel oil, motor oil, greases, clutch and brake fluids, and like items used for vehicles and equipment.   

371000           Gasoline 

373000           Diesel Fuel 

375000           Aviation Fuel 

377000           Lubricants 

379000           Other Fluids   

Other Fluids for which no other suitable object code exists.   

 

38****         Office Supplies   

380000           Office Supplies Consumable   

Includes stationery, envelopes, paper, pencils, notebooks, calendar pads, standard forms, file folders and guides, ink cartridges, etc.   

380800           Office Supplies Consumable – Training

Includes stationery, envelopes, paper, pencils, notebooks, calendar pads, standard forms, file folders and guides, ink cartridges, etc.

381000           Office Supplies Non-Consumable   

Includes payments for desks, bookcases, filing cabinets, copiers, facsimile machines, etc., not capitalized.  See Chief Financial Officer Memoranda #01, 2001-02 for capitalization thresholds.   

381800           Office Supplies Non-Consumable – Training

Includes payments for desks, bookcases, filing cabinets, copiers, facsimile machines, etc., not capitalized.  See Chief Financial Officer Memoranda #01, 2001-02 for capitalization thresholds.

 

39****         Other Materials and Supplies   

Includes materials, supplies and personal property, and hardback-covered bound books not capitalized.  See Chief Financial Officer Memoranda #01, 2001-02 for capitalization thresholds.   

391000           Information Technology Supplies 

391800           Information Technology Supplies – Training

392000           Employee/Volunteer Reimbursement, Other than Travel   

Represents a non-recurring or one-time payment of a nominal amount and the usual payment process was not used due to time constraints or critical need.   

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) should not be capitalized.  See Chief Financial Officer Memoranda #01, 2001-02 for capitalization.   

399000           Other 

399800           Other – Training

 

4*****         Current Charges and Obligations (continued)

41****         Insurance and Surety Bonds

Includes all forms of insurance and bonds.

411000           Automobile Insurance 

412000           General Liability Insurance 

413000           Worker's Compensation Insurance 

414000           Fire Fund Insurance 

415000           Civil Rights Insurance 

416000           Surety Bonds 

417000           Information Technology Insurance 

419000           Other Insurance

Insurance and Surety Bonds for which no other suitable object code exists.   

 

42****         Pensions and Benefits   

Includes all pensions and retirement benefits, relief acts, unemployment compensation benefits and worker's compensation benefits.   

421000           Unemployment Compensation Benefits   

The Agency for Workforce Innovation issues Form 1099-G to the recipients. Billing agencies receive from AWI are to be paid using object code 1650xx.   

422000           Worker's Compensation Benefits 

423000           Retirement Benefits   

The Division of Retirement issues Form 1099-R to the recipients.   

424000           Relief Acts   

Represents non-taxable amounts authorized by legislative action which are not required to be reported on Form 1099. See object code 499400.   

425000           Health Benefits   

Includes medical expense reimbursements under Pretax Benefits Program.   

426000           Dependent Care Benefits   

Includes dependent daycare reimbursements under Pretax Benefits Program.   

427000           Death Benefits for Dependents   

Includes dependent health insurance and other employee death benefits under Section 112.19, Florida Statutes.   

428000           Disability Benefits 

429000           Other Pensions and Benefits   

Other Pensions and Benefits for which no other suitable object code exist.   

 

43****         Rental of Building and Land   

Includes rental of buildings, offices, conference rooms, residences and land.   

430800           Training Facilities

431000           Rental from Department of Management Services 

Includes rental of buildings and aircraft from Department of Management Services.   

432000           Rental from Other State Agencies 

433000           Rental from Other Governmental Units   

434000           Rental from Non-Government Entities   

 

44****         Rental of Equipment   

Includes rental of such items as Information Technology equipment, office equipment and vehicles when not rented in conjunction with travel.   

440800           Training

441000           Information Technology 

441100           Cellular Telephone 

Does not include cellular telephone services (Use 221100).   

442000           Copying 

443000           Postage 

444000           Office 

445000           Machinery 

446000           Vehicles 

449000           Other Rental Equipment   

Other Rental Equipment for which no other suitable object code exists.   

 

45****         Current Charges - Lottery   

451000           Lottery Prizes   

The Department of Lottery issues Form W-2G to the recipients.   

452000           Lottery Commission   

 

46****        Current Charges and Obligations (continued)   

461800           Registration Fee/Training with no travel expenses.   

 

49****         Other Current Charges and Obligations   

Includes current charges and obligations not otherwise classified.   

491000           Attorneys' Fees and Gross Proceeds   

Includes the gross proceeds of settlements and fees for legal services when the amount of the legal fee is unknown. When the amount of legal fees is known, object code 131600 is used and the difference (settlement amount) is coded as wages, services, damages, etc.   

492000           Subscriptions 

492800           Subscriptions - Training 

493000           Dues    

494000           Relief Acts   

Represents taxable amounts authorized by legislative action reportable on Form 1099 as “other income.” If not reportable income, see code 424000.   

495000           Rewards   

496000           Jurors and Witnesses Fees   

497000           Payments for Information and Evidence 

 

498***        Awards   

498000           State Awards   

Includes amounts to persons who have an employer-employee relationship with the state. Payments to individuals are to be submitted through the payroll system.   

498100           State Awards to State Employees - Taxable

498300           Awards to Non-Employees   

Includes payments to persons who are not in an employer-employee relationship. Examples are payments authorized by Sections 110.152, 240.4065, and 240.4075, Florida Statutes.   

498400           Awards to Nonresident Alien Non-employees   

Includes payments to persons who are not in an employer-employee relationship.   

498700           Bonus to Employee

499000           Other Current Charges and Obligations   

Other Current Charges and Obligations for which no other suitable object code exist.   

499100           Perquisites   

Includes uniform allowance and shoe allowance, but not moving expenses. (See code 28****)   

499200           Judgment Interest 

499300           Royalties 

499400           Damages-Punitive, Liquidated, or Compensatory    

Includes all payments of punitive damages. Includes any payments of damages for nonphysical injuries or nonphysical sickness.

499500           Damages   

Includes amounts paid that are not punitive damages and are paid on account of personal physical injuries or physical sickness; or represents amounts that do not exceed the amount paid for medical care for emotional distress. Includes amounts paid on account of emotional distress due to physical injuries or physical sickness.

499600           Patient Auditor Program   

499700           Nonresident Alien Royalties