Comptroller Objects

TIP: Object, Source Group, and Comp Obj are different levels of expenditure/revenue types. Comp Object is the lowest level rolling up to Source Group which rolls up to create a hierarchical reporting structure.
Object Source Group Comp Obj Title Description 1099 Code
6000 Personal Services
6000 6000 Personal Services
6000 6000 6001 Personal Services Budget & Appropriation Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities. N
6000 6010 Basic Compensation
6000 6010 6011 Regular Base Salary Charges for regular salary for State employees, elected officials and judges paid through the payroll system. N
6000 6010 6017 Board & Commission Members Compensation Charges for compensation of board or commission members paid through the payroll system. N
6000 6010 6019 Temporary Employees Charges for central secretarial services and straight time worked by non-permanent (clerical pool) employees. Not to be used for external contractors. N
6000 6010 6056 Military Subsistence Charges for payments to employees for military base, emergency pay, military housing and military subsistence. N
6000 6030 Exception Compensation
6000 6030 6028 Performance Pay Charges for performance pay to State employees. N
6000 6030 6029 Stipend on Overtime Charges for any time worked which is in excess of normally set limits in conjunction with an employee who receives a stipend. N
6000 6030 6031 Overtime Charges for any time worked which is in excess of normally set limits (either straight or time and one-half pay). N
6000 6030 6032 Stipend for Designated SW Positions
6000 6030 6033 On-Call Charges for State employees in on-call status. N
6000 6030 6034 Stipend - Recruitment Charges for payments, over and above the base salary, to recruit employees into positions which are difficult to fill. N
6000 6030 6035 Incentive Pay Charges for incentive payments to State employees, including commissions, performance based awards for efficiency and effectiveness, etc. N
6000 6030 6036 High Risk (Hazardous) Duty Charges for high-risk (hazardous) duty. N
6000 6030 6037 Shift Differentials 2 & 3 Charges for shift differential related to 2nd & 3rd shifts. N
6000 6030 6038 Stipend - Geographic Charges for payments to employees, over and above the base salary, who work in positions in geographic areas which are difficult to fill. N
6000 6030 6039 Other Exception Compensation Charges for relocation stipend, special awards, and other exception compensation. N
6000 6030 6045 Stipend - Medical Charges for payments to employees, over and above the base salary, who work in medical positions which are difficult to fill. N
6000 6030 6046 Stipend - Educational Charges for payments to employees, over and above the base salary, for achieving certain educational degrees. N
6000 6030 6053 Uniform Allowances Payments to employees for clothing used on the job. N
6000 6030 6054 Stipend - Lump Sum Charges for payments to employees, over and above the base salary, paid in a lump sum, in order to recruit or retain difficult to fill positions. N
6000 6030 6055 Retiree Accumulated Sick Leave (RASL) Charges for payments to retired employees who have accumulated sick leave and who meet the requirements for the Retiree Accumulated Sick Leave program. N
6000 6030 6058 Critical Retention Pay
6000 6030 6101 ERE Budget & Appropriation Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities. N
6000 6040 Leave Compensation
6000 6040 6041 Annual Leave Charges for annual leave. N
6000 6040 6042 Sick Leave Charges for sick leave (including family sick leave). N
6000 6040 6043 Compensatory Leave Charges for compensatory leave. N
6000 6040 6044 Military Leave Charges for military leave. N
6000 6040 6047 Annual Leave Payout Charges for payments to employees, generally at the time of termination, for any accrued annual leave. N
6000 6040 6048 Holiday Leave Taken Charges for payments to employees who use accrued holiday leave for time off. N
6000 6040 6049 Other Compensated Leave Charges for all other compensated leave including administrative, bereavement, civil duty, and recognition. N
6000 6040 6051 Holiday Leave Payout Charges for payments to employees, generally at the time of termination, for any accrued holiday leave. N
6000 6040 6052 Comp Leave Payout Charges for payments to employees, generally at the time of termination, for any accrued compensatory leave. N
6100 Employee Related Expenditures
6100 6100 Employee Related Expenditures
6100 6100 6111 FICA Taxes Charges for FICA taxes. N
6100 6110 Insurance
6100 6110 6112 Employee Paid Benefits Charges for employee paid benefits. ADOA use only. N
6100 6110 6113 Medical Insurance Charges for employer paid health and accident insurance and health insurance assessments. N
6100 6110 6114 Basic Life Charges for employer paid life insurance. N
6100 6110 6115 Long-Term Disability (Non- ASRS) Charges for employer paid long-term disability charges for non-ASRS members. N
6100 6110 6116 Long-Term Disability (ASRS) Charges for employer paid long-term disability for ASRS members. N
6100 6110 6117 Unemployment Compensation Charges for employer paid unemployment compensation insurance. N
6100 6110 6118 Dental Insurance Charges for employer paid dental insurance. N
6100 6110 6119 Workers' Compensation Charges for employer paid workers' compensation insurance. N
6100 6110 6120 Medical Savings Account Charges for medical savings account. ADOA use only. N
6100 6150 Retirement Plan Payments (Employer Portion)
6100 6150 6151 Elected Officials Retirement Plan Charges for employer portion of retirement plan payments for elected officials. N
6100 6150 6152 Corrections Officers Retirement Plan Charges for employer portion of retirement plan payments for corrections officers. N
6100 6150 6153 Public Safety Personnel Retirement System Charges for employer portion of retirement plan payments for public safety personnel. N
6100 6150 6154 Employer Annuity Retirement Plan Charges for employer portion of retirement plan payments for employer annuity retirement plan participants. N
6100 6150 6155 Arizona State Retirement System Charges for employer portion of retirement plan payments for State employees, not including elected officials, corrections officers and public safety personnel. N
6100 6150 6156 AZ Board of Regents Optional Retirement Plan Charges for the employer portion of retirement contributions for employees participating in the Arizona Board of Regents Optional Retirement Plan. N
6100 6150 6157 Alternate Contribution to ASRN
6100 6150 6158 ACR Contributions - Reemployed Retirees
6100 6180 Other Employee Related Expenditures
6100 6180 6183 Personnel System Pro Rata Charges Charges assessed to support the processing of potential employees through the ADOA personnel system. Only transfers to ADOA Personnel should be included. Should be used on a transfer document exclusively with COBJ 4349. N
6100 6180 6185 Information Technology Pro Rata Charge Charges assessed to support Statewide information technology planning. Should be used on a transfer document exclusively with COBJ 4350. N
6100 6180 6186 Attorney General Pro Rata Share Charges assessed to support Attorney General legal counsel services for State agencies. Should be used on a transfer document exclusively with COBJ 4353. N
6100 6180 6189 Accumulated Sick Leave Fund Charge Charges assessed to support retiree accumulated sick leave payments. Should be used exclusively on a transfer document in concert with COBJ 4355. N
6100 6180 6199 Other Employee Related Expenditures Expenses associated with providing pension benefits and employee related expenditures that are not shown elsewhere. N
6200 Professional & Outside Services
6200 6200 Professional & Outside Services
6200 6200 6201 Professional & Outside Services Budget & Appropriation Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities. N
6200 6210 Financial Services
6200 6210 6211 Financial Services from Other State Agencies Charges for financial services provided by other State agencies. Should be used on a transfer document with COBJ 4348. N
6200 6210 6212 External Investment Services Charges for investment services provided by external entities. 7
6200 6210 6219 Other External Financial Services Charges for financial services provided by external parties not included above. Includes accounting, auditing, insurance, financial, bond issuance, etc. 7
6200 6220 Legal Services
6200 6220 6221 Attorney General Legal Services Charges for legal services provided by the Attorney General's Office. Should be used on a transfer document with COBJ 4347. N
6200 6220 6222 External Legal Services Charges for legal services provided by lawyers who are not employees of the State. Also includes court reporting, legal filing services, professional witnesses, and outside legal services not included in any of the preceding definitions. 7
6200 6230 Engineering & Design
6200 6230 6231 Preliminary Engineering Engineering costs incurred before the construction phase. 7
6200 6230 6232 Construction Engineering Engineering costs incurred during the construction phase. 7
6200 6230 6239 Other Design Other design costs incurred, including architecture. Not to be used for engineering costs. 7
6200 6240 Temporary Agency Services
6200 6240 6241 Temporary Agency Services Charges for services provided by temporary agencies. 7
6200 6250 Hospital & Medical Services
6200 6250 6251 Hospital Services All costs associated with hospital care (inpatient and outpatient) which do not directly relate to professional care. 6
6200 6250 6259 Other Medical Services Charges for the services of medical, dental, psychiatric, or physiological professionals who are not employees of the State. Also includes optical services, radiological/x-ray, ambulance, anesthetic services, orthotics/ prosthetics, pathology, hearing aids, nursing, podiatry, physical therapy, chiropractic, vocation rehabilitation, utilization review and pharmaceutical services. 6
6200 6260 Institutional Care
6200 6260 6261 Institutional Care Payments to individuals and/or organizations for providing in-home care to certain classes of indigents (usually children); foster home care; county jail costs; family assistance; and other charges for institutional care. 6
6200 6270 Education & Training
6200 6270 6271 Education & Training Payments to companies or individuals for providing education and training services. 7
6200 6290 Other Professional & Outside Services
6200 6290 6291 Vendor Travel Charges to reimburse vendors for travel expenses and allowances. 7
6200 6290 6292 Military Differential Emergency Pay 3
6200 6290 6294 External Telecom Consulting Services 3
6200 6290 6296 Non-Conf Outside Spec Fees for Inv Etc 3
6200 6290 6297 Conf Outside Specialist Fees for Inv Etc 3
6200 6290 6298 Outside Actuarial Costs 3
6200 6290 6299 Other Professional & Outside Services Charges for other professional and outside services such as laundry and dry cleaning, religious services, interpreters, lecture fees, security, and other services provided by external entities. 7
6500 Travel In-State
6500 6500 Travel In-State
6500 6500 6501 In-State Travel Budget & Appropriation Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities. N
6500 6500 6511 Airfare Allowable charges for In-State airfare. N
6500 6500 6516 Mileage - Private Vehicle Allowable charges for private vehicle In-State mileage. N
6500 6500 6521 Motor Pool Charges Motor Pool charges. Must be used on a transfer document exclusively with COBJ 4346. N
6500 6500 6531 Lodging Allowable charges for In-State lodging. N
6500 6500 6541 Meals with Overnight Stay Allowable reimbursements for meals with an overnight stay related to In-State travel. These reimbursements are not taxable income. N
6500 6500 6542 Meals without Overnight Stay Allowable reimbursements for meals without and overnight stay related to In-State travel. These reimbursements are taxable income, reported on W-2. N
6500 6500 6551 Legislative Subsistence-Taxable Charges for payments to members of the State legislature, over and above the base salary, for daily per diem/subsistence if district residence is within 50 miles of Capitol. These payments are nontaxable. N
6500 6500 6552 Legislative Subsistence-Nontaxable Charges for payments to members of the State legislature, over and above the base salary, for daily per diem/subsistence if district residence is more than 50 miles from Capitol. These payments are taxable wages reported on W-2. N
6500 6500 6561 Board & Commissn Member Travel-In State N
6500 6500 6571 Travel Advances In-State and Out-of-State travel advances. N
6500 6500 6599 Other Miscellaneous In-State Travel Allowable charges for other In-State travel expenses, including ATM fees, car rental, bus & rail fare, local transportation, baggage, mileage - private aircraft, communication, and all other allowable In-State travel expenses not included in the preceding definitions. N
6600 Travel Out-of-State
6600 6600 Travel Out-of-State
6600 6600 6601 Out-of-State Travel Budget & Appropriation Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities. N
6600 6600 6611 Airfare Allowable charges for Out-of-State airfare. N
6600 6600 6612 Airfare Out-of-Country Allowable charges for Out-of-Country airfare. N
6600 6600 6621 Car Rental Allowable charges for car rental related to Out-of-State travel. N
6600 6600 6622 Car Rental Out-of-Country Allowable charges for car rental related to Out-of-Country travel. N
6600 6600 6631 Lodging Allowable charges for Out-of-State lodging. N
6600 6600 6632 Lodging Out-of-Country Allowable charges for Out-of-Country lodging. N
6600 6600 6641 Meals with Overnight Stay Allowable reimbursements for meals with an overnight stay related to Out-of-State travel. These reimbursements are not taxable income. N
6600 6600 6642 Meals without Overnight Stay Allowable reimbursements for meals without and overnight stay related to Out-of-State travel. These reimbursements are taxable income, reported on W-2. N
6600 6600 6651 Meals with Overnight Stay Out-of-Country Allowable reimbursements for meals with an overnight stay related to Out-of-Country travel. These reimbursements are not taxable income. N
6600 6600 6652 Meals without Overnight Stay Out-of-Country Allowable reimbursements for meals without and overnight stay related to Out-of-Country travel. These reimbursements are taxable income, reported on W-2. N
6600 6600 6661 Board & Commissn Member Travel-Out State N
6600 6600 6699 Other Miscellaneous Out-of- State Travel Allowable charges for other Out-of-State travel expenses including ATM fees, private vehicle mileage, baggage, local transfers, communication and other allowable Out-of-State travel expenses not included in the preceding definitions. N
6700 Food
6700 6700 Food
6700 6700 6701 Food Budget & Appropriation Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities. N
6700 6710 Food
6700 6710 6711 Food Charges for perishable and non-perishable food items, meal ticket employee/differential, inmate drivers/transport meals, staff meals, complimentary CSO's I & II, and other miscellaneous food charges. N
6700 6710 6751 Contracted Food Services (Including Shipping) Charges for contracted food services and commodity shipping. 7
6800 Aid to Organizations & Individuals
6800 6800 Aid to Organizations & Individuals
6800 6800 6801 Aid to Organizations & Individuals Budget & Appropriation Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities. N
6800 6810 Aid to Organizations
6800 6810 6811 Aid to Counties Aid to counties including distributions of Highway Users Fund, Criminal Justice, Federal grants and aid, national forests, schools and roads, and other aid to counties. N
6800 6810 6821 Aid to Municipalities Aid to municipalities including Highway Users Fund, Federal grants and aid, sales taxes, urban revenue sharing income tax, and other aid to municipalities. N
6800 6810 6831 Aid to Other Governments Aid to community colleges, school districts, special-assessment districts, Indian tribal governments, and other governments and political subdivisions. Includes Federal grants and aid, aid to grade and high school, etc. N
6800 6810 6832 AID TO PUB PRIM AND SEC SCHLS AND DIST
6800 6810 6833 Aid to Community Colleges
6800 6810 6841 Aid to Other Organizations Aid to non-governmental organizations (such as not-for profits). N
6800 6810 6842 Aid to Charter Schools
6800 6810 6843 Interagency AID & Assistance Transfers
6800 6850 Aid to Individuals
6800 6850 6851 Hospitalization Payments for assistance to individuals for the cost of medical and mental health hospitalization services from a certified provider. 6
6800 6850 6852 Payments to Providers for Hosp Services 6
6800 6850 6853 Drugs & Medicine Payments for assistance to individuals for drugs and medicine. N
6800 6850 6854 Payments to Providers for Drugs and Meds N
6800 6850 6855 Dep to Fin Inst to be Redist to Med Prof N
6800 6850 6856 Health Information Technology AID
6800 6850 6857 Drug Expenditure Rebates
6800 6850 6858 PMT TO INDIVID FOR OTHR MED AND HLTH SRV
6800 6850 6859 Other Medical & Health Services Payments for assistance to individuals for other medical and health not listed above. Includes physicians, outpatient services, dental services, nursing services, and psychiatry/psychology services. 6
6800 6850 6860 Expenditure Recovery
6800 6850 6861 Direct Public Assistance Payments for assistance to individuals (indigents) for financial assistance. N
6800 6850 6865 Social Services Payments for assistance to individuals for non-health related counseling provided to indigents. 7
6800 6850 6870 Aid for Education & Training Services Payments for assistance to individuals for vocational evaluation, on-the-job training, personal or vocational adjustments, vocational maintenance, post employment services, and other vocational rehabilitation. 7
6800 6850 6875 Other Education & Training Aid Payments made directly to individuals for providing education at universities, business schools, vocational or trade schools, or other educational institutions. Not to be used for tuition reimbursement. N
6800 6850 6880 Environmental Aid Payments for assistance to individuals for environmental items. Includes L U S T Cleanup Reimbursement. 7
6800 6850 6885 Rental Assistance Payments to 3rd parties for rental assistance. 1
6800 6850 6891 Public Aid to Political Candidates Payments to political candidates participating in the Clean Elections Program. Primarily used by the Clean Elections Commission. N
6800 6850 6899 Other Aid to Individuals Payments for other aid to individuals. Includes discharge expense for inmates, transportation, and other aid to individuals not included in the preceding definitions. 3
6854 6850 6800 Payments to Providers for Drugs and Meds N
7000 Other Operating Expenditures
7000 7000 Other Operating Expenditures
7000 7000 7001 Other Operating Expenditures Budget & Appropriation Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities. N
7000 7110 Insurance & Related Charges
7000 7110 7111 Risk Management Charges to State Agencies Insurance charges paid to Risk Management Division by State agencies. Should be used on a transfer document with COBJ 4345. N
7000 7110 7112 Risk Management Deductible - Indemnity COBJs 7112 through 7115 are used exclusively by agencies for indemnity, legal, medical, and other insurance deductibles paid to Risk Management. These COBJs should be used exclusively on a transfer document, with the same COBJ on both the debit and credit sides of the transfer. N
7000 7110 7113 Risk Management Deductible - Legal See COBJ 7112 description. N
7000 7110 7114 Risk Management Deductible - Medical See COBJ 7112 description. N
7000 7110 7115 Risk Management Deductible - Other See COBJ 7112 description. N
7000 7110 7119 General Liability - Non physical- taxable (Self-Insured) Charges for self-insured general liability losses paid by Risk Management for non-physical claims. 3
7000 7110 7120 Indemnity Payments to Attorneys To be used exclusively by the Risk Management Section, Financial Services Division, ADOA. 7
7000 7110 7121 Gross Proceeds Payments to Attorneys Payments made to attorneys for settled claims. 8
7000 7110 7122 General Liability -Taxable (Self-Insured) Charges for outside self-insured general liability losses paid by Risk Management for claims other than sickness or injury. 7
7000 7110 7123 General Liability - Non-Taxable (Self-Insured) Charges for outside self-insured general liability losses paid by Risk Management for sickness or injury claims. N
7000 7110 7124 Medical Malpractice (Self- Insured) Charges for self-insured Medical Malpractice losses paid by Risk Management. N
7000 7110 7125 Automobile Liability (Self- Insured) Charges for self-insured auto liability losses paid by Risk Management. N
7000 7110 7126 General Property Damage (Self- Insured) Charges for self-insured State-owned property losses paid by Risk Management. 7
7000 7110 7127 Automobile Physical Damage (Self-Insured) Charges for self-insured State-owned auto losses paid by Risk Management. 7
7000 7110 7128 Liability Insurance Premiums Charges for outside liability insurance premiums paid by Risk Management, and other liability and property insurance charges. N
7000 7110 7129 Property Insurance Premiums Charges for outside property insurance premiums paid by Risk Management. N
7000 7110 7131 Workers' Compensation Benefit Payments Charges for Workers' Compensation benefit payments paid by Risk Management. N
7000 7110 7141 Self Insurance - Administrative Fees Charges for insurance premiums paid by the Health Insurance Trust Fund (HITF) for self insurance. N
7000 7110 7142 Self Insurance - Premiums Charges for insurance premiums paid by the Health Insurance Trust Fund (HITF) for self insurance. N
7000 7110 7143 Self Insurance - Claim Payments Charges for insurance claims paid by the Health Insurance Trust Fund (HITF) for self insurance. N
7000 7110 7145 Self Insurance - Pharmacy Claims Charges for insurance claims for pharmacy expenditures paid by the Health Insurance Trust Fund (HITF) for self insurance. N
7000 7110 7146 Premium Tax on ALTCS
7000 7110 7149 Other Insurance-Related Charges Costs associated with providing State Compensation Fund insurance benefits, other insurance charges paid to Risk Management by agencies and other insurance charges not included in the above. N
7000 7150 Information Technology Services
7000 7150 7151 Internal Service Data Processing Charges - Mainframe Costs associated with internal service data processing - mainframe. Includes data entry, use of computer equipment and personnel owned and/or employed, respectively, by the State, and other data processing costs provided by internal entities. Should be used exclusively on a transfer document with COBJ 4342. N
7000 7150 7152 Internal Service Data Processing Charges - Midrange Costs associated with internal service data processing - midrange. Includes data entry, use of computer equipment and personnel owned and/or employed, respectively, by the State, and other data processing costs provided by internal entities. Should be used exclusively on a transfer document with COBJ 4342. N
7000 7150 7153 Internal Service Data Processing Charges - PC/LAN Costs associated with internal service data processing - PC/LAN. Includes data entry, use of computer equipment and personnel owned and/or employed, respectively, by the State, and other data processing costs provided by internal entities. Should be used exclusively on a transfer document with COBJ 4342. N
7000 7150 7154 External Programming - Mainframe System development and programming costs for a mainframe charged to a State agency for services rendered by external entities. 7
7000 7150 7155 External Programming - Midrange System development and programming costs for a midrange system charged to a State agency for services rendered by external entities. 7
7000 7150 7156 External Programming - PC/LAN System development and programming costs for a PC or LAN charged to a State agency for services rendered by external entities. 7
7000 7150 7157 External Data Entry Costs associated with the usage of non-State employees for data entry activities. 7
7000 7150 7158 Other External Data Processing - Mainframe Charges for other external data processing - mainframe. Includes data entry; use of computer equipment and personnel not owned or employed, respectively, by the State; and other data processing costs provided by external entities. 7
7000 7150 7159 Other External Data Processing - Midrange Charges for other external data processing- midrange. Includes data entry; use of computer equipment and personnel not owned or employed, respectively, by the State; and other data processing costs provided by external entities. 7
7000 7150 7160 Other External Data Processing - PC/LAN Charges for other external data processing - PC/LAN. Includes data entry; use of computer equipment and personnel not owned or employed, respectively, by the State; and other data processing costs provided by external entities. 7
7000 7150 7171 Internal Service Telecommunications Internal charges associated with telecommunications service. Should be used exclusively on a transfer document with COBJ 4341. N
7000 7150 7172 External Telecommunications - Long Distance - In-State External charges associated with long distance - In-State telecommunications. N
7000 7150 7173 External Telecommunications - Long Distance - Out-of-State External charges associated with long distance - Out-of-State telecommunications. N
7000 7150 7179 Other External Telecommunications Services External charges associated with other telecommunications services, including telegrams, cablegrams, teletype, pagers, beepers, cell/mobile phones, telephone ATS services, telephone line costs, telephone station equipment, internet charges, and any other external telecommunications charges not included above. N
7000 7180 Utilities
7000 7180 7181 Electricity Charges for electricity. N
7000 7180 7182 Sanitation Waste Disposal Charges for sanitation waste disposal. N
7000 7180 7185 Water Charges for the purchase of water used for purposes other than irrigation. N
7000 7180 7186 Gas & Fuel Oil for Buildings Charges for heating buildings. Primarily consists of natural gas and fuel oil. (See COBJ 7361 for other Fuel related items.) N
7000 7180 7199 Other Utilities Charges for utilities not included above. N
7000 7200 Rental Expenditures
7000 7200 7211 Building Rent Charges to State Agencies Primarily used to record payments for the rental of land or buildings by State agencies from ADOA. This includes ADOA-owned buildings in the Capitol Complex, Phoenix, and State office buildings, Tucson. (Does not include rental payments for Industrial Commission building, 701 and 801 East Jefferson, Capitol Center and Revenue Buildings.) Should be used on a transfer document exclusively with COBJ 4343. N
7000 7200 7212 Priv Lease to Own Bld Rent Chrg to Agen N
7000 7200 7216 C.O.P. Building Rent Charges to State Agencies C.O.P payments. Used to record COP Building rental payments by State agencies (usually paid to ADOA). COP Buildings/ Structures include the Revenue Building, Historical Society Museum, DES West, Tucson Office Building, food service building at School for the Deaf and Blind, Supreme Court, 16th Avenue parking garage, Capital Center, D.P.S. District 19 Office, Agriculture Lab, Corpstein Building (Arts Commission), Centre Point, 7 Developmental Disabilities Department Buildings for DES, D.P.S. East University, Tonto National Bridge, Records Management Expansion, School for the Deaf and Blind (High School, Auditorium, Elementary & Middle School, Learning Center), Black Canyon Building, Weights and Measures (Scottsdale), Sun States Building, Kingman Facility, Welcome Center, various correctional facilities, 1616 West Adams, Library for the Blind, and Game & Fish - 3 Regional Centers. Contact the ADOA-GAO to determine if a building or structure is C.O.P financed. Should be used on a transfer document exclusively with COBJ 4344. N
7000 7200 7221 Rental of Land & Buildings Charges associated with rental of unimproved land, rental of structures that are not permanently attached to a site, and charges for all other building rents not included elsewhere. 1
7000 7200 7226 Rental of Information Technology Equipment Charges associated with the rental of information technology equipment. 1
7000 7200 7227 Rental of Other Machinery & Equipment Charges for the rental of mainframe, peripheral, other data processing equipment, aircraft, automobiles, pickups, trucks, construction vehicles, other rental vehicles, and non-vehicular construction equipment. 1
7000 7200 7229 Miscellaneous Rent Charges for miscellaneous rentals: security closed circuit monitoring, security monitoring bracelets, communication equipment, heat cool lighting, kitchen and laundry appliances, office furniture and equipment, maintenance and shop equipment, copying equipment, conference facilities and rental costs associated with items not listed elsewhere. 1
7000 7230 Interest Payments
7000 7230 7232 Interest on Overdue Payments Interest on Overdue Payments. All use requires prior GAO approval. 8
7000 7230 7239 All Other Interest Payments All interest other than interest on overdue payments, including interest payments on capital and non-capital (operating) leases and installment purchases. 8
7000 7240 7241 INTERNAL ACCT/BUDG/FINANCIAL SVCS
7000 7240 7249 Other Internal Services 8
7000 7250 Repair & Maintenance
7000 7250 7251 Repair & Maintenance - Buildings Charges for building repair and maintenance costs (labor and materials). 7
7000 7250 7256 Repair & Maintenance - Vehicles Charges for vehicle repair and maintenance costs (labor and materials). 7
7000 7250 7261 Repair & Maintenance - Information Technology - Mainframe Charges for information technology repair and maintenance costs (labor and materials) for mainframes. 7
7000 7250 7262 Repair & Maintenance - Information Technology - Midrange Charges for information technology repair and maintenance costs (labor and materials) for midrange systems. 7
7000 7250 7263 Repair & Maintenance - Information Technology - PC/LAN Charges for information technology repair and maintenance costs (labor and materials) for personal computers and LANs. 7
7000 7250 7266 Repair & Maintenance - Other Equipment Charges for repair and maintenance costs (labor and materials) for other equipment. 7
7000 7250 7269 Repair & Maintenance - Other Charges for other repair and maintenance costs (labor and materials). Includes electrical repair, plumbing, data processing, office furniture, landscaping, painting, janitorial, carpentry, engineering/scientific, highway/ roadway, heat/vent/air condition, roofing, roads & grounds and other repair and maintenance costs. 7
7000 7250 7270 Software Support and Maintenance Charges for software maintenance and support. Agreements with vendors often contain provisions under which updates and upgrades are provided, as well. 7
7000 7300 Operating Supplies
7000 7300 7311 Uniforms Charges for the purchase of uniforms used by guards, officers, etc. N
7000 7300 7316 Inmate Clothing Charges for the purchase of clothing used by inmates. N
7000 7300 7319 Security Supplies Charges for security supplies used exclusively for institution operations such as ammunition, pepper mace, handcuffs, flak vest, TSU, etc. N
7000 7300 7321 Office Supplies Charges for the purchase of library supplies, drafting (architectural) supplies, office forms, envelopes and stationary, office reproduction supplies, and other miscellaneous office supplies. Does not include subscriptions, publications, and books. N
7000 7300 7331 Data Processing Supplies Charges for the purchase of magnetic media supplies (tapes, disks or other items, which are magnetically coded for DP use), data processing paper supplies, and other data processing supplies. N
7000 7300 7341 Housekeeping Supplies Charges for laundry supplies (detergents, fabric softeners, etc.), housekeeping and cleaning supplies (rags, soaps, paper towels, etc.) N
7000 7300 7346 Bedding and Bath Supplies Charges for the purchase of bedding and bath supplies. N
7000 7300 7351 Drugs & Medicine Supplies Charges for the purchase of drugs and medicines. N
7000 7300 7355 Medical Supplies Charges for medical supplies (exclusive of drugs and medicines), medical lab supplies, medical X-ray and medical photo supplies, and other supplies for laboratories or medical facilities not included above. N
7000 7300 7357 Dental Supplies Charges for the purchase of dental supplies and instruments. N
7000 7300 7361 Fuel & Lubricants Supplies Charges for fuel used for purposes other than heating buildings. Includes gas, oil, liquid propane gas (LPG), compressed natural gas (CNG), methanol or flex fuel, lubricants, and miscellaneous field supplies (bulk and credit card purchases). N
7000 7300 7363 Automotive Lubricants and Supplies N
7000 7300 7371 Repair & Maintenance Supplies - Not Related to Buildings Charges for the costs associated with the purchase supplies used in connection with the repair and maintenance of equipment. (Auto repair supplies, batteries or tires used on any vehicle; lubricants for manufacturing machinery, etc.) N
7000 7300 7374 Repair & Maintenance Supplies - Related to Buildings Charges for the costs associated with the purchase of supplies used in connection with the repair and maintenance of buildings. (Electrical, heat/vent/air conditioning, carpentry and hardware, roofing, masonry, etc.) N
7000 7300 7381 Other Operating Supplies Charges for the purchase of other operating supplies not included elsewhere, i.e., wildlife supplies, kitchen supplies, educational supplies, printing supplies, etc. N
7000 7400 Resale Supplies
7000 7400 7411 Publications Charges for the costs of publishing material held for sale. Includes the 'Arizona Highways' magazine and calendar. N
7000 7400 7421 Lottery Commissions Commissions held by or paid to lottery retailers. N
7000 7400 7422 Lottery Prizes Payments made to lottery prize winners. N
7000 7400 7429 Other Resale Supplies Charges for the costs of other supplies that are purchased for resale. N
7000 7430 Sales of Assets
7000 7430 7431 Loss on Sales of Capital Assets Losses incurred on the sales of land, buildings, improvements, vehicles, and equipment. N
7000 7430 7432 Loss on Sales of Investments Losses incurred on the sales of investments. N
7000 7450 Conference, Education & Training
7000 7450 7451 Employee Tuition Reimbursement - Graduate Reimbursement to State employees for post-graduate tuition. N
7000 7450 7452 Employee Tuition Reimbursement - Undergraduate and Other Other Reimbursement to State employees for undergraduate courses and other tuition. N
7000 7450 7455 Conference, Education & Training Registration Charges for conference, education, and training registration fees and related materials. 7
7000 7450 7456 Other Education and Training Costs N
7000 7460 Advertising
7000 7460 7461 Advertising Charges for the cost of advertising, including agency or production costs, publications, radio, television, etc. 7
7000 7470 Printing & Photography
7000 7470 7471 Internal Printing Charges for all printing, binding, and quick copy services provided by internal printers. N
7000 7470 7472 External Printing Charges for all printing, binding, and quick copy services provided by external printers. 7
7000 7470 7476 Photography Charges for all photographic services and film developing costs provided by internal or external photographers. 7
7000 7480 Postage & Delivery
7000 7480 7481 Postage & Delivery Charges for postage or delivery via post office, central mail room, courier, or delivery service. 7
7000 7490 Intrastate Distributions N
7000 7490 7491 Distribution to State Universities N
7000 7490 7494 OTHER INTRASTATE DISTRIBUTIONS
7000 7500 Miscellaneous Operating
7000 7500 7511 Awards Charges for the purchase of awards (employee recognition, etc.) 3
7000 7500 7521 Entertainment & Promotional Items Charges for the cost of entertainment and for promotional items (for use only by agencies with specific budget authority). 7
7000 7500 7531 Dues Charges for dues. 7
7000 7500 7541 Books, Subscriptions & Publications Charges associated with the purchase of books, periodicals, leaflets, pamphlets, etc. N
7000 7500 7546 Microfilm & Microfiche Charges associated with the production of microfilm and microfiche. 7
7000 7500 7551 Revolving Fund Advances Revolving Fund advances (must be used in accordance with the Imprest Revolving Fund Policy, Section II-C-2 of this Manual). N
7000 7500 7554 Credit Card Fees Over Approved Limit Charges for credit card fees paid that exceed the annual limits established by the State Treasurer's Office. N
7000 7500 7556 Relief Bill Expenditures Relief Bill Expenditures. For GAO use only. N
7000 7500 7561 Surplus Property Distr to State Agencies N
7000 7500 7571 Judgments - Damages Payments of judgments awarded for damages. N
7000 7500 7573 Judgments - Restitution Payment of judgments awarded as restitution. N
7000 7500 7574 Judgments - Non Confidential Restitution N
7000 7500 7576 Judgments - Punitive & Compensatory Payments of judgments awarded for punitive and compensatory purposes. 3
7000 7500 7577 Judgments - Refunds of Prior Year Taxes The payment of judgments awarded for the refund of prior year taxes. N
7000 7500 7578 Pmts for Contracted State Inmate Labor 3
7000 7500 7579 Payments to State Inmates Charges for inmate travel and work incentive payments to State inmates. 7
7000 7500 7581 Bad Debt Expense Amount of expense related to accounts receivable determined to be uncollectible. N
7000 7500 7591 Interview Expense Charges related to certain interviews. ADOA use only. N
7000 7500 7593 Employee Relocations - Non- Taxable Reimbursement of non-taxable employee relocation expenses. Such reimbursable expenses are limited to: transportation of household goods, storage of household goods in transit, travel and lodging expenses (but not meals) incurred en route from the old to the new residence. N
7000 7500 7595 Employee Relocations - Taxable Reimbursement of taxable employee relocation expenses. Do not use without the specific approval of the GAO. N
7000 7500 7596 Non-Conf Invest-Legal-Law Enforce Exp 7
7000 7500 7597 Conf and or Sensitive-Lgl-Undrcvr Law En 7
7000 7500 7598 Fngrprnt - Fngrprnt Clear Cards - Bckgrnd 7
7000 7500 7599 Other Miscellaneous Operating Assessments, forged warrant clearing, filing fees, lien release, evidence acquisition, Governor's security, interview expense, and other operating expenses not included in any of the preceding definitions. 7
7000 7900 Depreciation Expense
7000 7900 7911 Depreciation Expense - Buildings & Building Improvements Allocation of the cost of Buildings & Building Improvements over their useful lives. N
7000 7900 7921 Depreciation Expense - Highways & Roads Allocation of the cost of Highways & Roads over their useful lives. N
7000 7900 7923 Depreciation Expense - Bridges Allocation of the cost of Bridges over their useful lives. N
7000 7900 7925 Depreciation Expense - Other Infrastructure Allocation of the cost of Other Infrastructure Assets over their useful lives. N
7000 7900 7931 Depreciation Expense - Improvements Other Than Buildings, Highways & Bridges Allocation of the cost of Improvements other than Buildings, Highways & Bridges over their useful lives. N
7000 7900 7941 Depreciation Expense - Vehicles Allocation of the cost of a vehicle over its useful life. N
7000 7900 7951 Depreciation Expense - Furniture Allocation of the cost of furniture over its useful life. N
7000 7900 7955 Depreciation Expense - Works of Art & Historical Treasures Allocation of the cost of works of art and historical treasures over their useful lives. To be used only if the assets under consideration are not part of a collection. N
7000 7900 7961 Depreciation Expense - EDP Equipment Allocation of the cost of EDP Equipment over its useful life. N
7000 7900 7966 Depreciation Expense - Telecommunications Equipment Allocation of the cost of telecommunications equipment over its useful life. N
7000 7900 7971 Depreciation Expense - Other Equipment Allocation of the cost of other equipment over its useful life. N
7000 7900 7981 Depreciation Expense - Software Allocation of the cost of software over its useful life. N
7000 7900 7987 Amortization Expense - Other Intangibles N
7000 7900 7991 Depreciation Expense - Other Allocation of the cost of other property over its useful life. N
7000 7900 7993 Amortization Expense - Intangible Capital Assets Allocation of the cost of intangible capital assets over their legal lives. N
7000 7900 7995 Amortization Expense - Leasehold Improvements Allocation of the cost of leasehold improvements over their legal lives. N
7598 7500 7000 Fngrprnt - fngrprnt clear cards - bckgrnd 7
8100 Capital Outlay
8100 8100 Capital Outlay
8100 8100 8101 Capital Outlay Budget & Appropriation Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities. N
8100 8110 Land & Land Improvement
8100 8110 8111 Land & Land Improvement Capital Purchases All costs associated with the purchase of raw land and changes to land in order to make it suitable for its intended purpose. N
8100 8110 8116 Land & Land Improvement Capital Leases Capital lease and installment payments associated with raw land and changes to land in order to make it suitable for its intended purpose. N
8100 8120 Buildings & Building Improvements
8100 8120 8121 Buildings & Building Improvements Capital Purchases All costs associated with the purchase of existing buildings and improvements to buildings. Includes previously constructed non-movable property, mobile homes, or portable buildings and charges for the costs of making changes to the structures. N
8100 8120 8126 Buildings & Building Improvements Capital Leases Capital lease and installment payments for existing buildings and improvements to the buildings. See COBJ 8121 description for examples. N
8100 8130 Construction In Progress
8100 8130 8131 Construction In Progress Capital Purchase All costs of constructing a building (including labor and all materials). N
8100 8130 8136 Construction In Progress Capital Leases Capital lease and installment payments for building construction (including labor and all materials). N
8100 8140 Highways & Bridges
8100 8140 8141 Highways & Roads Capital Purchase All costs associated with the construction of highways and roads. N
8100 8140 8143 Bridges Capital Purchase All costs associated with the construction of bridges. N
8100 8140 8145 Other Infrastructure Capital Purchase All costs associated with the construction of other infrastructure assets. N
8100 8190 Improvements Other Than Buildings, Highways & Bridges
8100 8190 8191 Improvements Other Than Buildings, Highways & Bridges Capital Purchase Charges of $5,000 or more for the cost of improvements other than buildings. Includes structures such as railroads, utilities, parking, highways, roads, bridges, library and museum acquisition, airport runway improvements, etc. N
8100 8190 8196 Improvements Other Than Buildings, Highways & Bridges Capital Leases Capital lease and installment payments for miscellaneous improvements other than buildings with a cost of $5,000 or more. See COBJ 8141 description for examples. N
8400 Capital Equipment
8400 8400 Capital Equipment
8400 8400 8401 Capital Equipment Budget & Appropriation Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities. N
8400 8410 Vehicles - Capital
8400 8410 8411 Vehicles - Capital Purchase Charges of $5,000 or more for the costs associated with the purchase of vehicles including automobiles, trucks, construction vehicles, aircraft, etc. N
8400 8410 8416 Vehicles - Capital Leases Capital lease and installment payments for vehicles with a cost of $5,000 or more. Includes automobiles, trucks, construction vehicles, aircraft, etc. N
8400 8420 Furniture and Furnishings - Capital
8400 8420 8421 Furniture - Capital Purchase Charges of $5,000 or more for the purchase of furniture including household furnishings, chairs, desks, calculators, or other equipment used in the typical business office. N
8400 8420 8423 Works of Art & Historical Treasures/Collections - Capital Purchase To record the acquisition of works of art and historical treasures/collections with a cost of $5,000 or more. N
8400 8420 8426 Furniture - Capital Leases Capital lease and installment payments for furniture with a cost of $5,000 or more. Includes household furnishings, chairs, desks, calculators, or other equipment used in the typical business office. N
8400 8430 EDP Equipment-Mainframe - Capital
8400 8430 8431 EDP Equipment-Mainframe - Capital Purchase Charges of $5,000 or more for the costs associated with the purchase of EDP equipment (mainframe, peripheral, etc.) N
8400 8430 8436 EDP Equipment-Mainframe - Capital Leases Capital lease and installment payments for EDP mainframe equipment (mainframe, peripheral, etc.) with a cost of $5,000 or more. N
8400 8440 EDP Equipment-Midrange - Capital
8400 8440 8441 EDP Equipment-Midrange - Capital Purchase Charges of $5,000 or more for the costs associated with the purchase of midrange systems. N
8400 8440 8446 EDP Equipment-Midrange - Capital Leases Capital lease and installment payments for EDP midrange equipment with a cost of $5,000 or more. N
8400 8450 EDP Equipment - PC/LAN - Capital
8400 8450 8451 EDP Equipment -PC/LAN Capital Purchase Charges of $5,000 or more for the costs associated with the purchase of personal computers and LANs. N
8400 8450 8456 EDP Equipment -PC/LAN Capital Leases Capital lease and installment payments for personal computers, LANs and software with a cost of $5,000 or more. N
8400 8460 Telecommunications Equipment - Capital
8400 8460 8461 Telecommunications Equipment Capital Purchase Charges for $5,000 or more for the costs associated with the purchase of telecommunications equipment. N
8400 8460 8466 Telecommunications Equipment Capital Leases Capital lease and installment payments for telecommunications equipment with a cost of $5,000 or more. N
8400 8470 Other Equipment - Capital
8400 8470 8471 Other Equipment -Capital Purchase Charges of $5,000 or more for the costs associated with the purchase of other equipment. Includes construction, education, communications, painting, plumbing, medical/ laboratory, carpentry/hardware, reproduction, etc. N
8400 8470 8476 Other Equipment -Capital Leases Capital lease and installment payments for other equipment with a cost of $5,000 or more. See COBJ 8471 description for examples. N
8400 8480 Capitalized Software
8400 8480 8481 Mainframe Software Capital Purchase Charges of $5,000 or more for the costs associated with the purchase of mainframe software. N
8400 8480 8482 Midrange Software Capital Purchase Charges of $5,000 or more for the costs associated with the purchase of midrange software. N
8400 8480 8483 PC/LAN Software Capital Purchase Charges of $5,000 or more for the costs associated with the purchase of PC/LAN software. N
8400 8480 8484 Telecommunications Software Capital Purchase Charges of $5,000 or more for the costs associated with the purchase of telecommunications software. N
8400 8480 8485 Int Gen Patents, Copyrights, & Trademarks N
8400 8480 8486 Mainframe Software Capital Leases Capital lease and installment payments for mainframe software with a cost of $5,000 or more. N
8400 8480 8487 Midrange Software Capital Leases Capital lease and installment payments for midrange software with a cost of $5,000 or more. N
8400 8480 8488 PC/LAN Software Capital Leases Capital lease and installment payments for PC/LAN software with a cost of $5,000 or more. N
8400 8480 8489 Telecommunications Software Capital Leases Capital lease and installment payments for telecommunications software with a cost of $5,000 or more. N
8400 8490 Other Capital Assets
8400 8490 8491 Other Capital Asset Purchases Charges of $5,000 or more for the costs associated with the purchase of capital assets not listed elsewhere. N
8400 8490 8493 Intangible Capital Asset - Capital Purchase To record the purchase of intangible capital assets. N
8400 8490 8495 Leasehold Improvements - Capital Purchase To record the purchase of leasehold improvements. N
8400 8490 8496 Other Capital Asset Leases Capital lease and installment payments for capital assets not listed elsewhere. N
8500 Non-Capital Equipment
8500 8500 Non-Capital Equipment
8500 8500 8501 Non-Capital Equipment Budget & Appropriation Used primarily for budget and appropriation transactions. Also used for other specified purposes only upon prior approval by the GAO. Primarily used by DES and the Universities. N
8500 8510 Vehicles - Non-Capital
8500 8510 8511 Vehicles - Non-Capital Purchase Charges associated with the purchase of vehicles with a cost less than $5,000. N
8500 8510 8516 Vehicles - Non-Capital Leases Non-capital lease and installment payments for vehicles with a cost less than $5,000. N
8500 8520 Furniture and Furnishings - Non-Capital
8500 8520 8521 Furniture - Non-Capital Purchase Charges associated with the purchase of furniture with a cost less than $5,000. N
8500 8520 8523 Works of Art & Historical Treasures /Collections - Non Capital Charges associated with the purchase of works of art and historical treasures/collections with a cost of less the $5,000. N
8500 8520 8526 Furniture - Non-Capital Leases Non-capital lease and installment payments for furniture with a cost less than $5,000. N
8500 8530 EDP Equipment - Mainframe - Non-Capital
8500 8530 8531 EDP Equipment - Mainframe - Non-Capital Purchase Charges associated with the purchase of EDP equipment (mainframe, peripheral, etc.) with a cost less than $5,000. N
8500 8530 8536 EDP Equipment - Mainframe - Non-Capital Leases Non-capital lease and installment payments for EDP equipment (mainframe, peripheral, etc.) with a cost less than $5,000. N
8500 8540 EDP Equipment - Midrange - Non-Capital
8500 8540 8541 EDP Equipment - Midrange - Non-Capital Purchase Charges associated with the purchase of midrange systems with a cost less than $5,000. N
8500 8540 8546 EDP Equipment - Midrange - Non-Capital Leases Non-capital lease and installment payments for EDP equipment (mainframe, peripheral, etc.) with a cost less than $5,000. N
8500 8550 EDP Equipment - PC/LAN - Non-Capital
8500 8550 8551 EDP Equipment - PC/LAN - Non-Capital Purchase Charges associated with the purchase of personal computers and LANs with a cost less than $5,000. N
8500 8550 8556 EDP Equipment - PC/LAN - Non-Capital Leases Non-capital lease and installment payments for personal computers and LANs with a cost less than $5,000. N
8500 8560 Telecommunications Equipment - Non-Capital
8500 8560 8561 Telecommunications Equipment - Non-Capital Purchase Charges associated with the purchase of telecommunications equipment for a cost less than $5,000. N
8500 8560 8566 Telecommunications Equipment - Non-Capital Leases Non-capital lease and installment payments for telecommunications equipment with a cost less than $5,000. N
8500 8570 Other Equipment - Non-Capital
8500 8570 8571 Other Equipment - Non-Capital Purchase Charges associated with the purchase of all other equipment for less than $5,000. N
8500 8570 8573 Weapons - Non-Capital Purchase Charges associated with the purchase of weapons for a cost less than $5,000. N
8500 8570 8576 Other Equipment - Non-Capital Leases Non-capital lease and installment payments for other equipment with a cost less than $5,000. N
8500 8580 Non-Capitalized Software
8500 8580 8581 Mainframe Software Non- Capital Purchase Charges associated with purchase of mainframe software. N
8500 8580 8582 Midrange Software Non-Capital Purchase Charges associated with the purchase of midrange software. N
8500 8580 8583 PC/LAN Software Non-Capital Purchase Charges associated with the purchase of personal computer and LAN software. N
8500 8580 8584 Telecommunications Software Non-Capital Purchase Charges associated with the purchase of telecommunications software. N
8500 8580 8585 Int Gen Patents, Copyrights, & Trademarks N
8500 8580 8586 Mainframe Software Non- Capital Leases Non-capital lease and installment payments for mainframe software. N
8500 8580 8587 Midrange Software Non-Capital Leases Non-capital lease and installment payments for midrange software. N
8500 8580 8588 PC/LAN Software Non-Capital Leases Non-capital lease and installment payments for personal computer and LAN software. N
8500 8580 8589 Telecommunications Software Non-Capital Leases Non-capital lease and installment payments for telecommunications software. N
8600 Debt Service
8600 8610 Principal
8600 8610 8611 Principal Costs associated with the redemption of bonds and other debt instrument, not including interest. N
8600 8610 8612 Treas Warrant Notes - Redemption Expense N
8600 8620 Interest
8600 8620 8621 Interest Interest charges on the redemption of bonds and other debt instruments. N
8600 8620 8623 Late Payment Fees and Penalties N
8600 8630 Discounts
8600 8630 8631 Discounts Discount on bonds and other debt instruments. N
8600 8640 Premiums
8600 8640 8641 Premiums Premium on bonds and other debt instruments. N
9000 Cost Allocation & Indirect Costs
9000 9010 Cost Allocation
9000 9010 9011 Cost Allocation To record cost allocation. All use requires prior GAO approval. N
9000 9010 9012 Cost Allocation to Statistical Units To record cost allocation to statistical units. All use requires prior GAO approval. N
9000 9010 9017 ARRA Central Service Costs N
9000 9020 Indirect Cost Charges
9000 9020 9021 Indirect Cost Charges To record indirect cost charges. All use requires prior GAO approval. N
9100 Transfers-Out
9100 9100 Transfers-Out
9100 9100 9101 Operating Transfers Out To record all operating transfers out to other State agencies or funds. Must be used exclusively with COBJ 4901. N
9100 9100 9102 Indirect Cost Transfers Out To record all indirect transfers out. Usually to the Indirect Cost Recovery Fund. Must be used exclusively with COBJ 4902. N
9100 9100 9103 Treas Warrant Notes - Transfers Out N
9100 9100 9104 TWNS-TRFR Out To TWN Redem. FR Proc Fund N
9100 9100 9111 Federal Transfers Out To record transfers out of Federal monies. Must be used exclusively with COBJ 4911. All use requires prior GAO approval. N
9100 9100 9115 Federal Stimulus Transfers Out N