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
