The following codes are additions to the current state standard expenditure object codes and are available for use immediately. The new codes became active as of July 1, 1998. For your convenience the entire list of expenditure object codes is available through the Comptroller's home page at http://www.dbf.state.fl.us/ for the master index, Division of Accounting and Auditing, Bureau of Accounting, or go directly to the codes using the address below. http://www.dbf.state.fl.us/aadir/eocodes.html and may be downloaded from the following address http://www.dbf.state.fl.us/aadir/eocodespdf.html .

A new heading, 28**** Employee Moving Expense, has been added for the four new object codes below. Refer to Comptroller's Memorandum No. 1 (1998-99) for additional information concerning employee moving expenses.

281000     Qualified Payments to Third Parties - Represents qualified costs under Section 132, Internal Revenue Code for packing and shipping household goods or privately owned mobile homes, and travel expenses for state employees for authorized relocation expenses paid to a third party.

282000    Qualified Payments to Employees - Represents qualified costs under Section 132, Internal Revenue Code for packing and shipping household goods or privately owned mobile homes, and travel expenses for state employees for authorized relocation expenses paid directly to an employee.

283000    Non-qualified Payments to Third Parties - Represents costs not considered qualified under Section 132, Internal Revenue Code, such as, pre-move house hunting trips, temporary living expenses in the general area of the new workplace, any meals connected with the relocation, and mileage in excess of $.10 per mile paid to a third party.

284000     Non-qualified Payments to Employees - Represents costs not considered qualified under Section 132, Internal Revenue Code, such as, pre-move house hunting trips, temporary living expenses in the general area of the new workplace, any meals connected with the relocation, and mileage in excess of $.10 per mile paid directly to employees.

393000     Application Software (licenses) - Represents the purchase of a license to use applications software regardless of the dollar value of the acquisition.

417000     Electronic Data Processing Insurance - Represents the premium payments for all risk, replacement cost insurance coverage for electronic data processing equipment, software and multimedia equipment.

424000     Relief Acts - Represents payments authorized by legislative action. The payment is not required to be reported on IRS Forms 1099. If a relief act payment is reportable income, see code 494000.

491000     Attorneys' Fees and Gross Proceeds - Represents the gross proceeds of settlements and fees for legal services when the amount of the legal fee is unknown. When the amount of the legal fees is known, object code 131600 is used and the difference (settlement amount) is coded as appropriate, e.g., wages, services, damages, etc. (1099 reportable)

494000     Relief Acts - Represents payments authorized by legislative action reportable on IRS Forms 1099 as "other income." If the payment is not reportable income, see code 424000.

499400     Damages-Punitive, Liquidated, or Compensatory - Represents all payments of punitive damages. Includes any payments of damages for nonphysical injuries or nonphysical sickness. (1099 reportable)

499500     Damages-Non-punitive - Represents amounts paid that are not punitive damages and are paid on account of personal physical injuries or physical sickness; or represent 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 - Represents payment to a participant in a state group health insurance plan who discovers overcharges by a health care provider. The payment is authorized and calculated in accordance with Section 110.1238, Florida Statutes. (1099 reportable)

741000     Nonresident Alien Scholarship Qualified - Represents amounts received as a scholarship grant, but only to the extent that it is used for either tuition and fees required for enrollment or attendance at the educational organization or fees, books, supplies, and equipment required for courses of instruction at the education organization (Refer to Section 117 Internal Revenue Code).

742000     Nonresident Alien Scholarship Nonqualified - Represents amounts received as a scholarship grant for expenses such as room, board, travel, and clerical help-as well as equipment and other expenses not required either for enrollment or attendance at the educational organization. These amounts will not be treated as "qualified scholarship" for purposes of the 117 IRC exclusion and are subject to tax.

880300     Service Charge to General Revenue of .3% - Represents the three thousandth percent (.003) service charge assessed against the revenues of various trust funds as provided in Section 215.20(3), Florida Statutes.

880700     Service charge to General Revenue of 7% and 3% - Seven percent (.07) and three percent (.03) service charge assessed against the revenues of various trust funds as provided in Section 215.20(1 and 2), Florida Statutes.

If you have questions regarding this information, you may E-mail through the Internet to patti_p_calhoun@mail.dbf.state.fl.us or telephone area code 850 414-1852 or Suncom 994-1852.

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