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DATE: June 18, 2002
TO: Agency Addressed (No. 12, 2001-02))
FROM: Douglas A. Darling, Director
Division of Accounting & Auditing
Office of Comptroller
SUBJECT: ADDITIONS, CHANGES AND DELETIONS TO THE STATE STANDARD EXPENDITURE OBJECT CODES

The following codes are additions to the state standard expenditure object codes. These may be used immediately. Definitions are included for clarity.

134200 Mailing & Delivery Services
Includes payments for contracted courier services, privatized mailrooms, document folding and envelope 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
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.
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.
375000 Aviation Fuel
381000 Office Supplies Non-consumable
Includes payments for desks, bookcases, filing cabinets, copiers, facsimile machines, etc., costing less than $1000.
381800 Office Supplies Non-consumable – Training
Includes payments for desks, bookcases, filing cabinets, copiers, facsimile machines, etc., costing less than $1000.
760000 Operating Distributions and Transfers Required by Law
Represents amounts paid to other state agencies or within a state agency to another program, activity, or service for which no benefit was received and does not meet the definition of “state financial assistance.”
The description changes are as follows (underlines designate additions, strikethroughs designate deletions):

133*** Advertising Fees for Services
241000 Repairs and Maintenance-Commodities
Includes parts for vehicles and equipment.
242000 Repairs and Maintenance-Services
Includes contracts for repairs and minor alterations services to buildings, vehicles, equipment, roads, walks, and like items; also maintenance and service agreements on equipment.
36**** Building Maintenance and Heating Supplies
362000 Minor Tools
Includes equipment costing less than $1000
364100 Coal and Wood
379000 Other Fluids
380000 Office Supplies Consumable
Includes stationery, envelopes, paper, pencils, notebooks, calendar pads, standard forms, file folders and guides, ink cartridges, etc and personal property costing less than $1000.
380800 Office Supplies Consumable - Training
Includes stationery, envelopes, paper, pencils, notebooks, calendar pads, standard forms, file folders and guides, ink cartridges, etc and personal property costing less than $1000.

The following expenditure object codes will be deleted effective July 1, 2002.

222000 Teletype and Telegraph
364500 Wood

For your convenience, the expenditure object codes list is available through the Comptroller's home page: http://www.dbf.state.fl.us/ for the master index, Division of Accounting and Auditing, Bureau of Accounting, Accounting Control and Budgetary Transactions Section. Or, go directly to the codes using web site: http://www.dbf.state.fl.us/aadir/eocodes.html. For downloading and printing the codes use: http://www.dbf.state.fl.us/aadir/eocodespdf.html.

If you have questions regarding this information, you may contact Terry Catledge via E-mail at Dcatledg@mail.dbf.state.fl.us or telephone him at area code (850) 410-9349 or Suncom 210-9349.


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