Return to CHAPTER 75


state seal 75.70
Object/Subobject/Sub-subobject Codes

75.70.10

July 1, 2017

Sequential by code number

This section lists all available sub-subobject codes except those for Object N which are agency-specific. The Object N sub-subobject codes along with definitions for all sub-subobject codes are available on the OFM Chart of Accounts Project resource site in the document titled “Statewide sub-subobject table.” Use of sub-subobject codes is encouraged but not required.

 

Code

Statewide Sub-subobject

Title

 
 

A - SALARIES AND WAGES

 
         
 

AA

 

State Classified

 
    A000
  • State Classified
 
    A010
  • Intermittent Wages
 
    A100
  • Salary Appropriation Transfers
 
    CRAT
  • DFW Composite Rate
 
    LEAV
  • Leave Portion of FTE
 
   

SW01

  • Regular Salaries
 
   

SW02

  • Shift Differential
 
   

SW03

  • Standby
 
   

SW04

  • Assignment Pay
 
         
 

AB

 

Higher Education Classified

 
    B000
  • Higher Education Classified
 
    CRAT
  • DFW Composite Rate
 
         
 

AC

 

State Exempt

 
    C000
  • State Exempt
 
    CRAT
  • DFW Composite Rate
 
    LEAV
  • Leave Portion of FTE
 
   

SW01

  • Regular Salaries
 
   

SW03

  • Standby
 
         
 

AD

 

Higher Education Exempt

 
    D000
  • Higher Education Exempt
 
         
 

AE

 

State Special

 
    E000
  • State Special
 
   

SW13

  • Board and Commission Member Compensation
 
   

SW14

  • Specified Rate Compensation
 
         
 

AF

 

Higher Education Faculty

 
    F000
  • Higher Education Faculty
 
         
 

AG

 

Commissioned State Patrol Officers

 
    G000
  • Commissioned State Patrol Officers
 
         
 

AH

 

Higher Education Graduate Assistants

 
    H000
  • Higher Education Graduate Assistants
 
         
 

AJ

 

State Other

 
    J000
  • State Other
 
         
 

AK

 

Higher Education Other

 
    K000
  • Higher Education Other
 
         
 

AL

 

Higher Education Students

 
    CRAT
  • DFW Composite Rate
 
    L000
  • Higher Education Students
 
   

SW15

  • Work Study
 
         
 

AN

 

Justices and Judges

 
    1000
  • Justice and Judges-Chambers
 
    N000
  • Justices and Judges
 
         
 

AR

 

Elected Officials

 
    R000
  • Elected Officials
 
    R010
  • Higher Ed Reimbursements
 
         
 

AS

 

Sick Leave Buy-Out

 
    CRAT
  • DFW Composite Rate
 
    S000
  • Sick Leave Buy-Out
 
   

SW01

  • OASI Taxable
 
         
 

AT

 

Terminal Leave

 
    T000
  • Terminal Leave
 
         
  AU   Overtime and Callback  
    CRAT
  • DFW Composite Rate
 
   

SW11

  • Callback
 
   

SW12

  • Overtime
 
   

SW13

  • Overtime for Holidays
 
   

SW14

  • Shift Differential Overtime
 
 

SW17

  • Assignment Pay Overtime
 
U000
  • Overtime and Callback
 
U010
  • Intermittent Overtime
 
     
 

B - EMPLOYEE BENEFITS

 
         
 

BA

 

Old Age, Survivors, and Disability Insurance

 
    A000
  • Old Age, Survivors, and Disability Insurance
 
    A100
  • Benefits Appropriation Transfers
 
    CRAT
  • DFW Composite Rate
 
         
 

BB

 

Retirement and Pensions

 
    B000
  • Retirement and Pensions
 
    CRAT
  • DFW Composite Rate
 
         
 

BC

 

Medical Aid and Industrial Insurance

 
   

C000

  • Medical Aid and Industrial Insurance
 
   

CRAT

  • DFW Composite Rate
 
   

 

   
 

BD

 

Health, Life, and Disability Insurance

 
    CRAT
  • DFW Composite Rate
 
    D000
  • Health, Life & Disability Insurance
 
         
 

BE

 

Allowances

 
    E000
  • Allowances
 
    E020
  • Clothing/Tools/Equipment
 
   

SW21

  • Commute Trip Reduction
 
    SW22
  • Cellular Device
 
         
 

BF

 

Unemployment Compensation

 
    F000
  • Unemployment Compensation
 
         
 

BG

 

Supplemental Retirement Payments

 
    G000
  • Supplemental Retirement Payments
 
         
 

BH

 

Hospital Insurance (Medicare)

 
    CRAT
  • DFW Composite Rate
 
    H000
  • Hospital Insurance (Medicare)
 
         
  BP   Net Pension Liability Adjustment (Proprietary Accounts Only)  
    P000
  • Net Pension Liability Adjustment (Proprietary Accounts Only)
 
         
  BR   Other Postemployment Benefits  
    R000
  • Other Postemployment Benefits
 
         
 

BT

 

Shared Leave Provided - Sick Leave

 
    T000
  • Shared Leave Provided - Sick Leave
 
         
 

BU

 

Shared Leave Provided - Personal Holiday

 
    U000
  • Shared Leave Provided - Personal Holiday
 
         
 

BV

 

Shared Leave Provided - Vacation Leave

 
    V000
  • Shared Leave Provided - Vacation Leave
 
         
 

BW

 

Shared Leave Received

 
    W000
  • Shared Leave Received
 
         
 

BZ

 

Other Employee Benefits

 
Z000
  • Other Employee Benefits
 
Z010
  • Jones Act – Medical Providers
 
Z020
  • Jones Act – Employee Maintenance Payments
 
     
 

C - PROFESSIONAL SERVICE CONTRACTS

 
         
 

CA

 

Management and Organizational Services

 
    0001
  • Admin Contracts
 
    0003
  • Contractor Reimbursements
 
    0066
  • Contractor Taxable Reimbursements
 
    1001
  • Admin Contracts > 25K
 
    1003
  • Contractor Reimbursements > 25K
 
    1066
  • Contractor Taxable Reimbursements > 25K
 
    A000
  • Management and Organizational Services
 
         
 

CB

 

Legal and Expert Witness Services

 
    0001
  • Admin Contracts
 
    0003
  • Contractor Reimbursements
 
    0066
  • Contractor Taxable Reimbursements
 
    1001
  • Admin Contracts > 25K
 
    1003
  • Contractor Reimbursements > 25K
 
    1066
  • Contractor Taxable Reimbursements > 25K
 
    B000
  • Legal and Expert Witness Services
 
    B010
  • Expert Witness Services
 
    B020
  • Special Assistant Attorney General
 
    B030
  • Mediation, Arbitration, and Negotiation Services
 
    B040
  • County Prosecutors
 
    B050
  • Litigation Consultant
 
    B060
  • Legal Services
 
         
 

CC

 

Financial Services

 
    0001
  • Admin Contracts
 
    0003
  • Contractor Reimbursements
 
    0066
  • Contractor Taxable Reimbursements
 
    1001
  • Admin Contracts > 25K
 
    1003
  • Contractor Reimbursements > 25K
 
    1066
  • Contractor Taxable Reimbursements > 25K
 
    C000
  • Financial Services
 
    C010
  • Accounting
 
    C020
  • Actuarial
 
    C030
  • Auditing
 
         
 

CD

 

Computer and Information Services

 
    0001
  • Admin Contracts
 
    0003
  • Contractor Reimbursements
 
    0066
  • Contractor Taxable Reimbursements
 
    1001
  • Admin Contracts > 25K
 
    1003
  • Contractor Reimbursements > 25K
 
    1066
  • Contractor Taxable Reimbursements > 25K
 
    D000
  • Computer and Information Services
 
         
 

CE

 

Social Research Services

 
    0001
  • Admin Contracts
 
    0003
  • Contractor Reimbursements
 
    0066
  • Contractor Taxable Reimbursements
 
    1001
  • Admin Contracts > 25K
 
    1003
  • Contractor Reimbursements > 25K
 
    1066
  • Contractor Taxable Reimbursements > 25K
 
    E000
  • Social Research Services
 
    E010
  • Medical Consultants
 
         
 

CF

 

Technical Research Services

 
    0001
  • Admin Contracts
 
    0003
  • Contractor Reimbursements
 
    0066
  • Contractor Taxable Reimbursements
 
    1001
  • Admin Contracts > 25K
 
    1003
  • Contractor Reimbursements > 25K
 
    1066
  • Contractor Taxable Reimbursements > 25K
 
    F000
  • Technical Research Services
 
         
 

CG

 

Marketing Services

 
    0001
  • Admin Contracts
 
    0003
  • Contractor Reimbursements
 
    0066
  • Contractor Taxable Reimbursements
 
    1001
  • Admin Contracts > 25K
 
    1003
  • Contractor Reimbursements > 25K
 
    1066
  • Contractor Taxable Reimbursements > 25K
 
    G000
  • Marketing Services
 
         
 

CH

 

Communication Services

 
    0001
  • Admin Contracts
 
    0003
  • Contractor Reimbursements
 
    0066
  • Contractor Taxable Reimbursements
 
    1001
  • Admin Contracts > 25K
 
    1003
  • Contractor Reimbursements > 25K
 
    1066
  • Contractor Taxable Reimbursements > 25K
 
    H000
  • Communication Services
 
         
 

CJ

 

Training Services

 
    0001
  • Admin Contracts
 
    0066
  • Contractor Taxable Reimbursements
 
    1001
  • Admin Contracts > 25K
 
    1066
  • Contractor Taxable Reimbursements > 25K
 
    J000
  • Training Services
 
    J010
  • Curriculum Development
 
    J020
  • Testing and Evaluators
 
         
 

CK

 

Recruiting Services

 
    0001
  • Admin Contracts
 
    0003
  • Contractor Reimbursements
 
    0066
  • Contractor Taxable Reimbursements
 
    1001
  • Admin Contracts > 25K
 
    1003
  • Contractor Reimbursements > 25K
 
    1066
  • Contractor Taxable Reimbursements > 25K
 
    K000
  • Recruiting Services
 
         
 

CZ

 

Other Professional Services

 
0001
  • Admin Contracts
 
0003
  • Contractor Reimbursements
 
0066
  • Contractor Taxable Reimbursements
 
1001
  • Admin Contracts > 25K
 
1003
  • Contractor Reimbursements > 25K
 
1066
  • Contractor Taxable Reimbursements > 25K
 
Z000
  • Other Professional Services
 
     
 

E - GOODS AND SERVICES

 
         
 

EA

 

Supplies and Materials

 
    8100
  • Supplies: CAS Pass Thru Indirect Rate
 
    8212
  • Vaccine
 
    A000
  • Supplies and Materials
 
    A010
  • Ammunition
 
    A015
  • Less Than Lethal Munitions
 
    A020
  • Bedding and Bath Supplies
 
    A030
  • Janitorial Supplies
 
    A040
  • Laundry Supplies
 
    A050
  • Personal Hygiene Items
 
    A060
  • Clothing Employee Nontaxable
 
    A070
  • Clothing Employee Taxable
 
    A080
  • Clothing Nonemployee
 
    A090
  • Staff Safety Supplies
 
    A100
  • DOT Related Supplies
 
    A120
  • Animal Food
 
    A130
  • Coffee and Light Refreshments
 
    A140
  • Dietary Supplements
 
    A150
  • Food
 
    A160
  • Kitchen Equipment
 
    A170
  • Kitchen Supplies
 
    A180
  • Meals with Meetings
 
    A190
  • Cemetery Supplies
 
    A200
  • Landscaping Supplies
 
    A202
  • Fertilizer
 
    A205
  • Herbicide
 
    A207
  • Pesticide
 
    A210
  • Reforestation
 
    A220
  • Dental Supplies
 
    A230
  • Drug Testing Supplies
 
    A240
  • Lab Supplies
 
    A250
  • Medical Supplies
 
    A260
  • Medications NonPrescription
 
    A270
  • Medications Prescription
 
    A280
  • Medications Prescription – Hepatitis C
 
    A290
  • Pharmaceutical Rebates
 
    A300
  • Aviation Parts and Supplies
 
    A310
  • Building Supplies
 
    A320
  • Repair and Maintenance Supplies
 
    A330
  • Animal Medications and Vaccines
 
    A340
  • Books and Publications
 
    A350
  • Building Safety Supplies
 
    A360
  • CBA Required Supplies and Materials
 
    A370
  • Federal Forms
 
    A380
  • Fire Cache Supplies
 
    A390
  • Inspection Samples
 
    A400
  • Inventory Adjustments
 
    A410
  • IT Supplies
 
    A420
  • Licensing Supplies
 
    A430
  • Office Supplies
 
    A436
  • Paper
 
    A440
  • Production Printing Supplies
 
    A450
  • Purchase Card Payment Suspense
 
    A460
  • Recreational Equipment and Supplies
 
    A470
  • School Supplies
 
    A490
  • Waste Water Treatment Supplies
 
    A500
  • Bottled Water
 
         
 

EB

 

Communications and Telecommunications Services

 
    0025
  • Legislature Advertising and Sign Costs
 
    0026
  • Legislature Domain Name Registration
 
    B000
  • Communications and Telecommunications Services
 
    B010
  • Internet Service
 
    B020
  • Mobile Phone Service
 
    B030
  • State Provided Telecommunication Service
 
    B040
  • Phone Service
 
    B050
  • Postage and Parcel
 
    B052
  • US Postage
 
    B060
  • Other Communications
 
         
 

EC

 

Utilities

 
    C000
  • Utilities
 
    C010
  • Diesel Heating or Generators
 
    C020
  • Electricity
 
    C030
  • Heating Oil
 
    C040
  • Natural Gas
 
    C050
  • Propane
 
    C060
  • Data & Document Destruction
 
    C070
  • Garbage
 
    C080
  • Recycling
 
    C090
  • Sewer
 
    C100
  • Waste Water Treatment and Disposal
 
    C110
  • Water
 
    C120
  • Cable TV
 
         
 

ED

 

Rentals and Leases - Land and Buildings

 
    D000
  • Rentals and Leases – Land and Buildings
 
    D010
  • Buildings Long Term
 
    D020
  • Buildings Short Term
 
    D030
  • State Agency Buildings
 
    D040
  • Land
 
    D050
  • Parking
 
    D060
  • Storage or Space
 
         
 

EE

 

Repairs, Alterations, and Maintenance

 
    E000
  • Repairs, Alterations, and Maintenance
 
    E010
  • Building
 
    E020
  • Leasehold Improvements
 
    E030
  • Transportation
 
    E040
  • Equipment
 
    E050
  • IT Equipment
 
    E060
  • Radio Equipment
 
    E070
  • Security Equipment
 
    E080
  • Building – Maintenance Agreements
 
    E090
  • Equipment – Maintenance Agreements
 
    E100
  • Grounds
 
    E110
  • IT Equipment – Maintenance Agreements
 
    E120
  • Furniture
 
         
 

EF

 

Printing and Reproduction

 
    8000
  • Printing: CAS No Indirect Rate
 
    F000
  • Printing and Reproduction
 
    F010
  • Forms
 
    F020
  • Fusion Stamps
 
    F030
  • Publications
 
    F040
  • Training Materials
 
    F070
  • Washington Administrative Code
 
    F080
  • Revised Code of Washington
 
    F090
  • Selected Titles
 
    F100
  • Washington State Register
 
         
 

EG

 

Employee Professional Development and Training

 
    8000
  • Training: CAS No Indirect Rate
 
    G000
  • Employee Professional Development and Training
 
    G010
  • Conferences
 
    G020
  • Dues/Membership Fees
 
    G030
  • Employee Recognition Nontaxable
 
    G040
  • Firing Range Fees
 
    G050
  • Training Expenses
 
    G060
  • Tuition Reimbursement
 
         
 

EH

 

Rentals and Leases - Furnishings and Equipment

 
    H000
  • Rentals and Leases – Furnishings and Equipment
 
    H070
  • Aircraft Rental / Leases
 
    H080
  • Computer Rental / Leases
 
    H090
  • Conference, Exhibit, and Meeting Space
 
    H100
  • Cylinder Rentals
 
    H120
  • Equipment Rental / Leases Long Term
 
    H130
  • Equipment Rental / Leases Short Term
 
    H140
  • Managed Print Services (MPS)
 
    H150
  • Managed Print Services (MPS) - Overages
 
    H160
  • Multi Function Device Lease Long Term
 
    H170
  • Multi Function Device Lease Short Term
 
         
 

EI

 

Retailer Commissions

 
    2600
  • Retailer Compensation Program
 
    2650
  • Retailer Selling Bonus
 
    I000
  • Retailer Commissions
 
         
 

EJ

 

Subscriptions

 
    J000
  • Subscriptions
 
    J010
  • Online Subscription
 
    J020
  • Online Legal Research Services
 
         
 

EK

 

Facilities and Services

 
    K000
  • Facilities and Services
 
    K010
  • Finance Cost Recovery
 
    K020
  • Consolidated Mail Services
 
    K030
  • Campus Rent and Utilities
 
    K040
  • Mainframe Print Services
 
    K050
  • Other Central Service Billing Charges
 
    K060
  • Parking Services
 
    K070
  • Procurement Fee
 
    K080
  • Public and Historic Facilities
 
    K090
  • Real Estate Services
 
         
 

EL

 

Data Processing Services (Interagency)

 
    L000
  • Data Processing Services (Interagency)
 
    L010
  • Computer Services
 
    L020
  • Enterprise Security
 
    L030
  • Enterprise Systems Rate
 
    L040
  • IT Support Services
 
    L050
  • Office of the Chief Information Officer
 
    L060
  • Other CTS Services
 
    L070
  • State Data Center
 
    L080
  • State Data Network
 
    L090
  • Warrants
 
         
 

EM

 

Attorney General Services

 
    M000
  • Attorney General Services
 
    M010
  • Special Assistant Attorney General
 
         
 

EN

 

Personnel Services

 
    N000
  • Personnel Services
 
    N010
  • Collective Bargaining Fee
 
    N020
  • Personnel Services Charges
 
         
 

EP

 

Insurance

 
    P000
  • Insurance
 
    P010
  • Insurance Expense Commercial
 
    P020
  • Insurance Expense Self Insurance
 
    P030
  • Risk Management Insurance Expense Administration
 
         
 

ER

 

Other Routine Contractual Services

 
    0100
  • Interpreter / Translation Services
 
    0500
  • Braille and Large Print Services
 
    1302
  • B&G Grounds
 
    1305
  • B&G Sign Shop
 
    1306
  • B&G Custodial
 
    1307
  • B&G Floor Crew
 
    1308
  • B&G Refuse/Recycle
 
    1341
  • B&G Fire Suppression
 
    1342
  • BA Powerhouse
 
    1344
  • B&G Fire Alarm
 
    1346
  • B&G Light Crew
 
    1352
  • B&G Card Key/Hard Key
 
    1353
  • B&G Cameras
 
    1400
  • B&G Related Activities
 
    7310
  • MAC School Districts
 
    7320
  • MAC LHJ's Health Districts
 
    7330
  • MAC Indian Tribes
 
    7360
  • MAC Outreach
 
    8100
  • Contractual Services: CAS PassThru Rate
 
    PM45
  • B&G Generator PM
 
    PM92
  • M&O Electrical PM
 
    PM94
  • M&O Hvac PM
 
    PM95
  • M&O Paint PM
 
    PM97
  • M&O Environmental PM
 
    PM98
  • M&O Carpenter PM
 
    PM9P
  • M&O Plumber PM
 
    R000
  • Other Routine Contractual Services
 
    R011
  • Brokered Interpreter Administration
 
    R012
  • Brokered Interpreter Direct Cost
 
    R014
  • Language Interpreters-Spoken in Person
 
    R016
  • Language Interpreters-Spoken Over Phone
 
    R018
  • Language Translation-Written
 
    R022
  • Sign Language Interpreter
 
    R024
  • Court Interpreters
 
    R030
  • Pest and Rodent Control
 
    R033
  • Pest Control Indoor
 
    R035
  • Pest Control Outdoor
 
    R040
  • Training Instructors
 
    R043
  • Training Instructors Defensive Tactics
 
    R045
  • Training Instructors Emergency Vehicle Operator
 
    R047
  • Training Instructors Firearms
 
    R050
  • Accreditation Inspections/Audits
 
    R060
  • Administrative Services
 
    R070
  • Architectural and Engineering Services
 
    R080
  • Contracted Food Services
 
    R100
  • Court Reporting / Transcription
 
    R110
  • Digitized Imaging Services
 
    R120
  • Electronic Home Monitoring Service Fees
 
    R130
  • Fire and Security Services
 
    R140
  • Fire Protection and Inspection Services
 
    R150
  • Grain Assessment Exports
 
    R160
  • Grain Assessment Imports AMA
 
    R170
  • Grain Assessment Imports USGSA
 
    R180
  • Grounds Maintenance Services
 
    R190
  • Hazardous Waste Disposal Service
 
    R200
  • Inspection Services
 
    R210
  • Institutional Impact Fees
 
    R220
  • Investigative Services
 
    R230
  • IT Services
 
    R240
  • Janitorial Services
 
    R250
  • Laboratory Services
 
    R260
  • Laundry Services
 
    R270
  • Litigation Support Services
 
    R280
  • Media Services
 
    R290
  • Medical Related
 
    R300
  • Noxious Weed Control
 
    R310
  • Other Court Costs
 
    R320
  • Property Management
 
    R330
  • Secured Transportation and Storage
 
    R340
  • Supervision Fees
 
    R350
  • Trail Grooming
 
    R360
  • Transportation Contract Services
 
    R370
  • Wildfire Suppression
 
    R371
  • Fire Mobilization Salaries
 
    R372
  • Fire Mobilization Equipment
 
    R373
  • Fire Mobilization Cost Share Agreements
 
    SO45
  • B&G Generator Base
 
    SO92
  • M&O Electrical Base
 
    SO94
  • M&O HVAC Base
 
    SO95
  • M&O Paint Base
 
    SO97
  • M&O Environmental Base
 
    SO98
  • M&O Carpenter Base
 
    SO9P
  • M&O Plumber Base
 
         
 

ES

 

Vehicle Maintenance and Operating Costs

 
    S000
  • Vehicle Maintenance and Operating Costs
 
    S010
  • Aircraft Fuel
 
    S020
  • Bulk Diesel
 
    S030
  • Bulk Gasoline
 
    S040
  • Motor Fuel - Diesel
 
    S050
  • Motor Fuel - Gasoline
 
    S060
  • Agency Equipment Shop Services
 
    S070
  • Aircraft Maintenance and Repairs
 
    S080
  • Motor Fuel - Alternative Fuels
 
    S090
  • Outside Maintenance and Repairs
 
    S100
  • Parts and Supplies
 
         
 

ET

 

Audit Services

 
    T000
  • Audit Services
 
         
 

EV

 

Administrative Hearings Services

 
    V000
  • Administrative Hearings Services
 
         
 

EW

 

Archives and Records Management Services

 
    W000
  • Archives and Records Management Services
 
         
 

EX

 

OMWBE Services

 
    X000
  • OMWBE Services
 
         
  EY   Software Licenses, Maintenance, and Subscription-Based Computing Services  
    Y000
  • Software Licenses, Maintenance, and Subscription-Based Computing Services
 
    Y010
  • Software Licenses
 
    Y020
  • Software Maintenance
 
    Y030
  • Subscription Based Computing Services
 
         
 

EZ

 

Other Goods and Services

 
0001
  • Legislative Members Business Expense
 
0024
  • Financial Fees
 
EH12
  • Eligible Hospital FFY 2012 Electronic Health Record Incentive Payment
 
EH13
  • Eligible Hospital FFY 2013 Electronic Health Record Incentive Payment
 
EH14
  • Eligible Hospital FFY 2014 Electronic Health Record Incentive Payment
 
EH15
  • Eligible Hospital FFY 2015 Electronic Health Record Incentive Payment
 
EH16
  • Eligible Hospital FFY 2016 Electronic Health Record Incentive Payment
 
EH17
  • Eligible Hospital FFY 2017 Electronic Health Record Incentive Payment
 
EP12
  • Eligible Professional FFY 2012 Electronic Health Record Incentive Pymt
 
EP13
  • Eligible Professional FFY 2013 Electronic Health Record Incentive Pymt
 
EP14
  • Eligible Professional FFY 2014 Electronic Health Record Incentive Pymt
 
EP15
  • Eligible Professional FFY 2015 Electronic Health Record Incentive Pymt
 
EP16
  • Eligible Professional FFY 2016 Electronic Health Record Incentive Pymt
 
EP17
  • Eligible Professional FFY 2017 Electronic Health Record Incentive Pymt
 
Z000
  • Other Goods and Services
 
Z010
  • Advertising
 
Z020
  • Advertising - Employment
 
Z030
  • Commute Trip Reduction
 
Z040
  • Credit Card Processing Fees
 
Z050
  • DDC Respite Care
 
Z053
  • DDC Stipends
 
Z055
  • DDC Support Services
 
Z060
  • DNR Internal Shop Offset
 
Z070
  • Licenses, Permits, and Regulatory Fees
 
Z080
  • Notary Costs
 
Z090
  • Other Central Service Billing Charges
 
Z100
  • Permit Parking
 
Z110
  • Public Disclosure Litigation/Settlements
 
Z120
  • Purchase Card Rebates
 
Z130
  • Settlement and other litigation costs
 
Z140
  • Vital and Other Records Fees
 
     
 

F - COST OF GOODS SOLD (Proprietary Funds Only)

 
 

FA

 

Net Cost of Goods Sold

 
    A000
  • Net Cost of Goods Sold
 
         
 

FB

 

Purchases

 
    B000
  • Purchases
 
    B010
  • IT License Brokering
 
         
 

FC

 

Returned Purchases

 
    C000
  • Returned Purchases
 
         
 

FD

 

Freight-In

 
    D000
  • Freight-In
 
         
 

FE

 

Discounts

 
    E000
  • Discounts
 
         
 

FF

 

Inventory Adjustment

 
    F000
  • Inventory Adjustment
 
         
 

FG

 

Direct Labor

 
    G000
  • Direct Labor
 
         
 

FH

 

Raw Materials (Direct Materials)

 
    H000
  • Raw Materials (Direct Materials)
 
    H010
  • Discount on Raw Materials
 
    H020
  • Production Printing
 
         
 

FJ

 

Manufacturing Overhead

 
J000
  • Manufacturing Overhead
 
J010
  • Direct Consumable Materials
 
J020
  • Equipment Repair and Maintenance
 
J030
  • Financial Fees
 
J040
  • Indirect Labor
 
J050
  • Janitorial Supplies
 
J060
  • Marketing
 
J070
  • Office Supplies-Administration
 
J080
  • Purchased Services
 
J090
  • Rentals and Leases
 
J100
  • Tools and Equipment-Non Capitalized
 
J110
  • Training
 
J120
  • Vehicle Maintenance and Operating Costs
 
J130
  • Warranty Expense
 
     
 

G - TRAVEL

 
 

GA

 

In-State Subsistence and Lodging

 
    A000
  • In-State Subsistence and Lodging
 
    A010
  • In State Meals and Lodging Employee
 
    A020
  • In State Meals and Lodging NonEmployee
 
    A030
  • In State Meals and Lodging Board and Commission Members
 
    A040
  • In State Meals Taxable Board and Commission Members
 
   

SW41

  • In State Meals Taxable Employee
 
         
 

GB

 

In-State Air Transportation

 
    B000
  • In-State Air Transportation
 
    B010
  • In-State Air Transportation Employee
 
    B020
  • In-State Air Transportation NonEmployee
 
    B030
  • Air Transportation Board and Commission Members
 
         
 

GC

 

Private Automobile Mileage

 
    C000
  • Private Automobile Mileage
 
    C010
  • POV Mileage Employee
 
    C020
  • POV Mileage NonEmployee
 
    C030
  • POV Mileage Board and Commission Members
 
    C040
  • POV Mileage Elective Rate Employee
 
    C050
  • POV Mileage Elective Rate Board and Commission Members
 
         
 

GD

 

Other Travel Expenses

 
    D000
  • Other Travel Expenses
 
    D010
  • In-State Other Travel Expenses Employee
 
    D020
  • In-State Other Travel Expenses NonEmployee
 
    D030
  • In-State Other Travel Expenses Board and Commission Members
 
    D040
  • Out-of-State Other Travel Expenses Employee
 
    D050
  • Out-of-State Other Travel Expenses NonEmployee
 
    D060
  • Out-of-State Other Trvl Expenses Board and Commission Members
 
    D070
  • Car Rental
 
    D080
  • Employee Moving Expenses NonTaxable
 
    D090
  • Employee Moving Expenses Taxable
 
    D100
  • Foreign Other Travel Expenses Employee
 
    D110
  • Foreign Other Travel Expenses Board and Commission Members
 
         
 

GF

 

Out-of-State Subsistence and Lodging

 
    F000
  • Out-of-State Subsistence and Lodging
 
    F010
  • Out-of-State Meals and Lodging Employee
 
    F020
  • Out-of-State Meals and Lodging NonEmployee
 
    F030
  • Out-of-State Meals and Lodging Board and Commission Members
 
    F040
  • Out-of-State Meals Taxable Board and Commission Members
 
    F050
  • Foreign Travel Meals and Lodging Employee
 
    F060
  • Foreign Travel Meals and Lodging Board and Commission Members
 
   

SW46

  • Out-of-State Meals Taxable Employee
 
         
 

GG

 

Out-of-State Air Transportation

 
    G000
  • Out-of-State Air Transportation
 
    G010
  • Out-of-State Air Transportation Employee
 
    G020
  • Out-of-State Air Transportation NonEmployee
 
    G030
  • Out-of-State Air Fare Board and Commission Members
 
    G050
  • Foreign Travel Airfare Employee
 
    G060
  • Foreign Travel Airfare Board and Commission Members
 
         
 

GN

 

Motor Pool Services

 
N000
  • Motor Pool Services
 
N010
  • Motor Pool Services Agency
 
N040
  • Motor Pool Services State
 
N042
  • Motor Pool Vehicle Overages State
 
N044
  • Motor Pool Vehicle Daily Rental State
 
     
 

J - CAPITAL OUTLAYS

 
 

JA

 

Noncapitalized Assets

 
    A000
  • Noncapitalized Assets
 
    A010
  • IT Equipment
 
    A020
  • Office Furniture and Equipment
 
    A030
  • Radio Equipment
 
    A040
  • Security Equipment
 
    A050
  • Specialized Equipment
 
    A060
  • Telecommunication Equipment
 
    A070
  • Vehicle Equipment
 
    A080
  • Buildings and Building Improvements
 
    A100
  • Household and Living Furnishings
 
    A110
  • Improvements Other Than Buildings
 
    A120
  • Intangible Assets
 
    A130
  • Machinery and Tools
 
    A140
  • Safety Equipment
 
    A150
  • Weapons and Accessories
 
         
  JB   Noncapitalized Software  
    B000
  • Noncapitalized Software
 
         
 

JC

 

Furnishings and Equipment

 
    C000
  • Furnishings and Equipment
 
    C010
  • Heavy Equipment
 
    C020
  • IT Equipment
 
    C030
  • Office Furniture and Equipment
 
    C040
  • Radio Equipment
 
    C050
  • Security Equipment
 
    C060
  • Specialized Equipment
 
    C070
  • Telecommunication Equipment
 
    C100
  • Laboratory Equipment
 
    C120
  • Machinery and Tools
 
    C130
  • Major Transportation
 
    C140
  • Vehicles
 
         
 

JD

 

Library Resources

 
    D000
  • Library Resources
 
    D010
  • Books
 
    D040
  • Subscriptions
 
         
 

JE

 

Land

 
    E000
  • Land
 
    E010
  • Acquisition-Purchase Remain NP
 
    E020
  • Closing Costs
 
    E030
  • Easements
 
    E040
  • Final Settlement
 
    E050
  • Judgment and Decree
 
    E060
  • Negotiated Possession and Use
 
    E070
  • Post-Acquisition Activity Costs
 
    E080
  • Pre-Acquisition Activity Costs
 
    E090
  • Stipulated Possession and Use
 
    E100
  • Third Party Payments
 
    E110
  • Title Insurance and Fees For Real Estate Services
 
    E120
  • Trust Land Transfers - Land
 
    E130
  • Trust Land Transfers - Timber
 
         
 

JF

 

Buildings

 
    F000
  • Buildings
 
    F010
  • Building Construction or Acquisition
 
    F020
  • Building Improvements
 
         
 

JG

 

Highway Construction

 
    G000
  • Highway Construction
 
         
 

JH

 

Improvements Other Than Buildings (Non State Highway System)

 
    H000
  • Improvements Other Than Buildings (Non State Highway System)
 
         
 

JJ

 

Grounds Development

 
    J000
  • Grounds Development
 
         
 

JK

 

Architectural and Engineering Services

 
    K000
  • Architectural and Engineering Services
 
    K010
  • Building
 
    K020
  • Non-Building
 
         
 

JL

 

Capital Planning

 
    L000
  • Capital Planning
 
         
 

JM

 

Art Collections, Library Reserve Collections, and Museum & Historical Collections

 
    M000
  • Art Collections, Library Reserve Collections, and Museum & Historical Collections
 
    M010
  • Books
 
    M020
  • Microform
 
    M040
  • Subscriptions
 
         
 

JN

 

Relocation Costs

 
    N000
  • Relocation Costs
 
    N010
  • Down Payment Assistance
 
    N020
  • Increased Interest Payment
 
    N030
  • Last Resort Housing-Owner
 
    N040
  • Last Resort Housing-Tenant
 
    N050
  • Moving Business/Actual Costs
 
    N060
  • Moving Business/In Lieu Payment
 
    N070
  • Moving Households-Actual Expense
 
    N080
  • Moving Households-Schedule Payment
 
    N090
  • Personal Property Only Moves
 
    N100
  • Re-Establishment-Non-Resident
 
    N110
  • Rental Assistance-Tenants
 
    N120
  • Replacement Housing-180 Day
 
         
  JQ   Software  
    Q000
  • Software
 
         
  JR   Intangible Assets  
    R000
  • Intangible Assets
 
         
 

JZ

 

Other Capital Outlays

 
Z000
  • Other Capital Outlays
 
     
 

M - INTERFUND OPERATING TRANSFERS

 
 

MA

 

Interfund Operating Transfers In

 
    A000
  • Interfund Operating Transfers In
 
         
 

MB

 

Interfund Operating Transfers Out

 
    B000
  • Interfund Operating Transfers Out
 
         
 

MC

 

Interfund Transfers In - Principal

 
    C000
  • Interfund Transfers In - Principal
 
         
 

MD

 

Interfund Transfers In - Interest

 
    D000
  • Interfund Transfers In - Interest
 
         
 

MI

 

Interfund Transfers Out - Interest

 
    I000
  • Interfund Transfers Out - Interest
 
         
 

MM

 

Agency Incentive Savings Transfers Out

 
    M000
  • Agency Incentive Savings Transfers
 
         
 

MP

 

Interfund Transfers Out - Principal

 
P000
  • Interfund Transfers Out - Principal
 
     
 

N - GRANTS, BENEFITS, AND CLIENT SERVICES

 
         
The agency-specific Object N sub-subobject codes are available on the OFM Chart of Accounts Project resource site in the document titled “Statewide sub-subobject table.”
         
 

NA

 

Direct Payments to Clients

 
 

NB

 

Payments to Providers for Direct Client Services

 
 

NF

 

Workers' Compensation Payments

 
 

NH

 

Public Employee Benefit, Basic Health, and Community Health Service Payments

 
 

NL

 

Lottery Prize Payments

 
 

NR

 

Loan Disbursements

 
 

NT

 

Pension Refund Payments

 
 

NU

 

Pension Benefit Payments

 
 

NW

 

Special Employment Compensation

 
 

NY

 

Participant Withdrawals

 
  NZ   Other Grants and Benefits  
 

 

SW91

  • Employee Awards - Taxable
 
     
 

P - DEBT SERVICE

 
 

PA

 

Principal

 
    A000
  • Principal
 
         
 

PB

 

Interest

 
    B000
  • Interest
 
         
 

PC

 

Other Debt Costs

 
    C000
  • Other Debt Costs
 
         
 

PD

 

Principal COP Lease/Purchase Agreements

 
    D000
  • Principal COP Lease/Purchase Agreements
 
         
 

PE

 

Interest COP Lease/Purchase Agreements

 
E000
  • Interest COP Lease/Purchase Agreements
 
     
 

S - INTERAGENCY REIMBURSEMENTS

 
         
 

SA

 

Salaries and Wages

 
    A000
  • Salaries and Wages
 
    A100
  • Department of Commerce
 
    A110
  • Department of Early Learning
 
    A120
  • Department of Health
 
    A130
  • Health Care Authority
 
    A140
  • Department of Labor and Industries
 
    A150
  • Office of Superintendent of Public Instruction
 
         
 

SB

 

Employee Benefits

 
    B000
  • Employee Benefits
 
    B100
  • Department of Commerce
 
    B110
  • Department of Early Learning
 
    B120
  • Department of Health
 
    B130
  • Health Care Authority
 
    B140
  • Department of Labor and Industries
 
    B150
  • Office of Superintendent of Public Instruction
 
         
 

SC

 

Professional Service Contracts

 
    C000
  • Professional Service Contracts
 
         
 

SE

 

Goods and Services

 
    1051
  • SWCAP Recoveries on Interagency Contracts
 
    E000
  • Goods and Services
 
    E100
  • Department of Commerce
 
    E110
  • Department of Early Learning
 
    E120
  • Department of Health
 
    E130
  • Health Care Authority
 
    E140
  • Department of Labor and Industries
 
    E150
  • Office of Superintendent of Public Instruction
 
         
 

SG

 

Travel

 
    G000
  • Travel
 
    G100
  • Department of Commerce
 
    G110
  • Department of Early Learning
 
    G120
  • Department of Health
 
    G130
  • Health Care Authority
 
    G140
  • Department of Labor and Industries
 
    G150
  • Office of Superintendent of Public Instruction
 
         
 

SJ

 

Capital Outlays

 
    J000
  • Capital Outlays
 
         
 

SN

 

Grants, Benefits, and Client Services

 
    N000
  • Grants, Benefits, and Client Services
 
    N100
  • Department of Commerce
 
    N110
  • Department of Early Learning
 
    N120
  • Department of Health
 
    N130
  • Health Care Authority
 
    N140
  • Department of Labor and Industries
 
    N150
  • Office of Superintendent of Public Instruction
 
         
 

SP

 

Debt Service

 
    P000
  • Debt Service
 
         
 

SZ

 

Unidentified

 
Z000
  • Unidentified
 
     
 

T - INTRA-AGENCY REIMBURSEMENTS

 
 

TA

 

Salaries and Wages

 
    0499
  • Commission General
 
    0501
  • Utilities General-Economic
 
    0502
  • Transportation General-Economic
 
    0503
  • Transportation General-Safety
 
    0504
  • Pipeline Safety-General
 
    0505
  • Consumer Affairs-General
 
    0506
  • Administrative Law Division-General
 
    0507
  • Attorney General-General
 
    0591
  • EFSEC General Overhead - Administrative Staff
 
    0592
  • EFSEC General Overhead - Technical Staff
 
    A000
  • Salaries and Wages
 
    A010
  • Adjudicative Clerks Office
 
    A020
  • Adjudicative Services Unit
 
    A030
  • Call Center
 
    A040
  • Complaint Intake
 
    A050
  • Cost Allocation Adjustment
 
    A060
  • Credentialing
 
    A070
  • Disciplinary Case Management
 
    A080
  • Expenditure Authority Transfers Accounts
 
    A090
  • FBI Background Checks
 
    A100
  • HP Investigations
 
    A110
  • HPF Director
 
    A120
  • HPF Suicide Assessment
 
    A130
  • ILRS E-License Project
 
    A140
  • Legal Compliance
 
    A150
  • Legal Services
 
    A160
  • Monthly CAS JV
 
    A170
  • Program Allocation General Services
 
    A180
  • Public Disclosure Records Center
 
    A190
  • Renewals
 
    A200
  • Revenue
 
    A210
  • Review Officer Clearing Account
 
    A220
  • Tort Claim Services
 
    A230
  • WRAMP
 
    A240
  • WSP Background Checks
 
         
 

TB

 

Employee Benefits

 
    0499
  • Commission General
 
    0501
  • Utilities General-Economic
 
    0502
  • Transportation General-Economic
 
    0503
  • Transportation General-Safety
 
    0504
  • Pipeline Safety-General
 
    0505
  • Consumer Affairs-General
 
    0506
  • Administrative Law Division-General
 
    0507
  • Attorney General-General
 
    0591
  • EFSEC General Overhead - Administrative Staff
 
    0592
  • EFSEC General Overhead - Technical Staff
 
    B000
  • Employee Benefits
 
    B010
  • Expenditure Authority Transfers Accounts
 
    B020
  • Program Allocation General Services
 
         
 

TC

 

Professional Service Contracts

 
    0499
  • Commission General
 
    0501
  • Utilities General-Economic
 
    0502
  • Transportation General-Economic
 
    0503
  • Transportation General-Safety
 
    0504
  • Pipeline Safety-General
 
    0505
  • Consumer Affairs-General
 
    0506
  • Administrative Law Division-General
 
    0507
  • Attorney General-General
 
    0591
  • EFSEC General Overhead - Administrative Staff
 
    0592
  • EFSEC General Overhead - Technical Staff
 
    C000
  • Professional Service Contracts
 
    C010
  • Expenditure Authority Transfers Accounts
 
         
 

TE

 

Goods and Services

 
    0001
  • State Indirect-Federal Grants
 
    0002
  • Federal Indirect-Federal Grants
 
    0003
  • Indirect-Receivable Agreements
 
    0004
  • Fund/Expenditure Authority Transfer
 
    0110
  • Program Allocation-EAS Administration
 
    0120
  • Program Allocation-EAS
 
    0499
  • Commission General
 
    0501
  • Utilities General-Economic
 
    0502
  • Transportation General-Economic
 
    0503
  • Transportation General-Safety
 
    0504
  • Pipeline Safety-General
 
    0505
  • Consumer Affairs-General
 
    0506
  • Administrative Law Division-General
 
    0507
  • Attorney General-General
 
    0591
  • EFSEC General Overhead - Administrative Staff
 
    0592
  • EFSEC General Overhead - Technical Staff
 
    1000
  • Shared Service-Executive Management
 
    1002
  • Shared Service-Communications
 
    1004
  • Shared Service-Lean
 
    1005
  • Shared Service-Business Development
 
    1051
  • SWCAP Recoveries on Local/Federal Contracts
 
    1110
  • Program Allocation-CMS Administration
 
    1150
  • Program Allocation-CMS Distribution
 
    1300
  • Program Allocation-Finance Administration
 
    3100
  • Technology Services
 
    4000
  • Allocation-Workforce Support Administration
 
    4050
  • Shared Service-Human Resources
 
    4771
  • Contract Agency Indirect
 
    4772
  • State Match Agency Indirect
 
    5000
  • Allocation-Business Resources Administration
 
    5500
  • Program Allocation-BR Printing Administration
 
    6000
  • Allocation-Facilities Business Unit
 
    6111
  • Program Allocation-Asset Management Administration
 
    6112
  • Allocation-Central Card Key Control
 
    6113
  • Allocation-Campus Wide B&G Building Support
 
    6114
  • Program Allocation-Campus Infrastructure
 
    6115
  • Allocation-Campus Wide Building Control
 
    6116
  • Allocation-Security Camera Network
 
    6159
  • Program Allocation-Parking Administration
 
    6411
  • Program Allocation-RES Administration
 
    6510
  • Shared Service-Internal Facilities
 
    6711
  • Program Allocation-B&G Administration
 
    6713
  • Program Allocation-B&G Supply Administration
 
    6722
  • Program Allocation-B&G Work Management Allocation
 
    6740
  • Program Allocation-B&G Building
 
    6746
  • Program Allocation-BA Fire Suppression
 
    6748
  • Program Allocation-BA HVAC
 
    6749
  • Program Allocation-Fire Alarms
 
    6750
  • Program Allocation-Custodial Administration Allocation
 
    6790
  • Program Allocation-B&G Maintenance Operations
 
    6791
  • Program Allocation-M&O - Building Managers
 
    8000
  • Shared Service-Internal Contracts
 
    8040
  • Program Allocation-Risk Management Administration
 
    13AP
  • Shared Service-Finance Accounts Payable
 
    13AR
  • Shared Service-Finance Accounts Receivable
 
    13BU
  • Shared Service-Finance Budget
 
    13GA
  • Finance General Accounting
 
    13PR
  • Shared Service-Finance Payroll
 
    612N
  • Program Allocation-Powerhouse Building Allocation
 
    670S
  • Program Allocation-Security and Access
 
    E000
  • Goods and Services
 
    E350
  • Campus Reallocation
 
    E360
  • Enterprise Clearing
 
    E370
  • PBX/Telecom End of Year Allocation
 
    E380
  • Postage
 
    E490
  • Transfer/Allocation
 
    E500
  • Expenditure Authority Transfers Accounts
 
    E510
  • Program Allocation General Services
 
    E520
  • Program Allocation Torts
 
    E530
  • Document Services
 
    E540
  • Federal Indirect
 
    E550
  • Buying Legal Services
 
    E560
  • Selling Legal Services
 
         
 

TG

 

Travel

 
    0499
  • Commission General
 
    0501
  • Utilities General-Economic
 
    0502
  • Transportation General-Economic
 
    0503
  • Transportation General-Safety
 
    0504
  • Pipeline Safety-General
 
    0505
  • Consumer Affairs-General
 
    0506
  • Administrative Law Division-General
 
    0507
  • Attorney General-General
 
    0591
  • EFSEC General Overhead - Administrative Staff
 
    0592
  • EFSEC General Overhead - Technical Staff
 
    G000
  • Travel
 
    G010
  • Expenditure Authority Transfers Accounts
 
    G020
  • Program Allocation General Services
 
         
 

TJ

 

Capital Outlays

 
    0499
  • Commission General
 
    0501
  • Utilities General-Economic
 
    0502
  • Transportation General-Economic
 
    0503
  • Transportation General-Safety
 
    0504
  • Pipeline Safety-General
 
    0505
  • Consumer Affairs-General
 
    0506
  • Administrative Law Division-General
 
    0507
  • Attorney General-General
 
    0591
  • EFSEC General Overhead - Administrative Staff
 
    0592
  • EFSEC General Overhead - Technical Staff
 
    J000
  • Capital Outlays
 
    J010
  • Expenditure Authority Transfers Accounts
 
    J020
  • Program Allocation General Services
 
         
 

TN

 

Grants, Benefits, and Client Services

 
    8715
  • Contract Overspend Adjustment
 
    9080
  • Tax Cost Share DOL
 
    9088
  • Closeout Adjustment Prior Year
 
    9089
  • Closeout Adjustment Next Year
 
    9910
  • Cash Match State Funds
 
    N000
  • Grants, Benefits and Client Services
 
    N010
  • Expenditure Authority Transfers Accounts
 
    N020
  • Program Allocation General Services
 
         
 

TP

 

Debt Service

 
    P000
  • Debt Service
 
         
 

TZ

 

Unidentified

 
Z000
  • Unidentified
 
     
 

W - OTHER

 
 

WA

 

Depreciation/Amortization

 
    A000
  • Depreciation/Amortization
 
         
 

WB

 

Amortization

 
    B000
  • Amortization
 
         
 

WC

 

Bad Debts

 
    C000
  • Bad Debts
 
         
 

WD

 

Change in Capitalization Policy

 
    D000
  • Change in Capitalization Policy
 
         
  WE   Pollution Remediation (General Long-Term Obligations Subsidiary Account Only)  
    E000
  • Pollution Remediation (General Long-Term Obligations Subsidiary Account Only)
 
         
  WF   Capital Asset Adjustment (General Capital Assets Subsidiary Account Only)  
    F000
  • Capital Asset Adjustment (General Capital Assets Subsidiary Account Only)
 
         
  WP   Net Pension Liability Adjustment (General Long-Term Obligations Subsidiary Account Only)  
    P000
  • Net Pension Liability Adjustment (General Long-Term Obligations Subsidiary Account Only)
 
         
  WR   Other Postemployment Benefits (General Long-Term Obligations Subsidiary Account Only)  
    R000
  • Other Postemployment Benefits (General Long-Term Obligations Subsidiary Account Only)
 
  Note: Statewide Sub-subobjects that begin with SW are used for processing payroll in the Human Resource Management System (HRMS).  

 

75.70.20

June 1, 2017

Sequential by code number with description

CODE

TITLE AND DESCRIPTION

A

SALARIES AND WAGES

Amounts paid to persons who provide personal services subject to the direction and control of a state agency (employer/employee relationship) are to be classified as salaries and wages, except for those persons who are considered employees for payroll tax reporting only (refer to Subobject NW). It does not matter that the state agency permits the employee considerable discretion and freedom of action as long as the state agency has the legal right to supervise and control the method and the result of the services.

AA

State Classified

Those state employees/positions whose salaries are set in accordance with the Washington Personnel Resources Board salary schedule and compensation plans, except those employees/positions whose salaries are set by the Washington Personnel Resources Board under the provisions of additional exemptions requested by elected officials and the executive assistants for personnel administration as prescribed by RCW 41.06.070. Also includes those employees under the Washington Management Services program.

AB

Higher Education Classified

All classified employees/positions of institutions of higher education and related boards under the jurisdiction of the Washington Personnel Resources Board as defined by chapter 41.06 RCW.

AC

State Exempt

Those employees/positions whose salaries are set by the governor, upon recommendation of the State Committee on Agency Officials' Salaries, or by appropriate boards and commissions; and those employees/positions whose salaries are set by the Washington Personnel Resources Board under the provisions of additional exemptions requested by elected officials and the executive assistant for personnel administration as prescribed by RCW 41.06.070. This category includes those employees/positions whose salaries are established by agency heads such as confidential secretaries, administrative assistants, and assistant attorney generals.

AD

Higher Education Exempt

All employees/positions in institutions of higher education and related boards which have been defined as exempt by chapter 41.06 RCW, by the Washington Personnel Resources Board and by the governing board of the institution excluding faculty, graduate assistants, students, and higher education other.

AE

State Special

All legislative staff employees/positions for which the legislature establishes compensation rates. Also includes members of statutorily established boards, commission, councils, and committees.

AF

Higher Education Faculty

All employees/positions in institutions of higher education whose primary responsibilities are teaching, research, public service, or a combination of these, including librarians and counselors designated as faculty. Term(s) may be for quarter, semester, year, annual year, or longer.

AG

Commissioned State Patrol Officers

All employees commissioned as Washington State Patrol Officers pursuant to chapter 43.43 RCW, and members of the Washington State Patrol Retirement System as prescribed by RCW 43.43.120.

AH

Higher Education Graduate Assistants

All employees/positions held by matriculated students who are approved by the graduate school and whose primary responsibilities are related to teaching, research, and public service at institutions of higher education.

AJ

State Other

Those employees/positions whose salaries are set through direct negotiation between designated agencies and employee representatives (e.g. craft and trade unions or employees not covered in the other groups).

AK

Higher Education Other

All employees/positions within the institutions of higher education not subject to other classifications.

AL

Higher Education Students

All student employees other than graduate assistants or those covered by Washington Personnel Resources Board, including work-study students.

AN

Justices and Judges

All Supreme Court Justices and judges of the court of appeals, superior courts, and district courts for which the Washington Citizens' Commission on Salaries for Elected Officials establishes compensation rates.

AR

Elected Officials

State elected officials including Governor, Lieutenant Governor, Secretary of State, Treasurer, Auditor, Attorney General, Superintendent of Public Instruction, Commissioner of Public Lands, Insurance Commissioner, Senators, and Representatives for which the Washington Citizens' Commission on Salaries for Elected Officials establishes compensation rates.

AS

Sick Leave Buy-Out

Salaries and wages expended for accrued employee sick leave as provided under RCW 41.04.340.

AT

Terminal Leave

Salaries and wages expended for accrued vacation leave made to employees upon termination of employment.

AU

Overtime and Call-Back

Additional amounts paid to employees for working overtime, compensatory time, and under call-back provisions of contracts and work agreements.

   

B

EMPLOYEE BENEFITS

BA

Old Age, Survivors, and Disability Insurance

The amounts expended as the State's share of Old Age, Survivors , and Disability Insurance. Does not include Hospital Insurance (Medicare) premiums.

BB

Retirement and Pensions

The amounts expended as the State's share of retirement and pension benefits.

BC

Medical Aid and Industrial Insurance

The amounts expended as the State's share of medical aid and industrial insurance.

BD

Health, Life, and Disability Insurance

The amounts expended on the pay-as-you-go basis for the State's share of health, life, disability insurance, and the administrative fee for flexible spending and dependent care programs.

BE

Allowances

The amounts expended for special payments to employees to cover costs of board, quarters, clothing, commute trip reduction incentives, and cellular device stipends.

BF

Unemployment Compensation

The amounts expended to pay for unemployment compensation benefits received by former state employees.

BG

Supplemental Retirement Payments

Amounts expended by colleges and universities for required supplemental payments to retired individuals when pension annuity payments are less than what the retiree would be eligible to receive under the public employees' retirement system.

BH

Hospital Insurance (Medicare)

The amounts expended as the State's share of Hospital Insurance (Medicare).

BP

Net Pension Liability Adjustment (Proprietary Accounts Only)

The amount that represents the adjustment to pension expense arising from certain changes in the net pension liability related to employees in proprietary accounts.

BR

Other Postemployment Benefits

The amount that represents the State's share of the annual net other postemployment benefits cost.

BT

Shared Leave Provided - Sick Leave

The dollar value of sick leave donated by state employees in conjunction with the State’s shared leave program.

BU

Shared Leave Provided - Personal Holiday

The dollar value of personal holiday leave donated by state employees in conjunction with the State’s shared leave program.

BV

Shared Leave Provided - Vacation Leave

The dollar value of vacation leave donated by state employees in conjunction with the State’s shared leave program.

BW

Shared Leave Received

The dollar value of shared leave received by state employees, to be used in lieu of sick leave, in conjunction with the State’s shared leave program.

BZ

Other Employee Benefits

The amounts expended for benefits other than those indicated above.

   

C

PROFESSIONAL SERVICE CONTRACTS

Professional service means consulting or technical expertise provided to accomplish a specific study, project, task, or other work statement. This category includes contracts with independent individuals or firms to perform a service or render an opinion or recommendation according to the consultant's methods and without being subject to the control of the agency except as to the results of the work.

This includes new contracts and amendments and/or renewals of existing contracts.

Where travel expenses are authorized and included as part of a contract or grant, the payment is to be recorded under the appropriate subobject code for the contract.

Agencies are not to include amounts expended for:

  • Architectural and engineering services on capital projects. These amounts are to be recorded as Subobject JK.
  • Client services, whether paid directly to the client or to the provider. These amounts are to be recorded as Subobjects NA and NB, respectively.
  • Other services that are routine and continuing in nature and recorded under the subobjects  within Object E “Goods and Services.”

CA

Management and Organizational Services

Management Services - The amounts expended for services that impact agency policy, regulatory and business issues, or that have broad agency or statewide policy implications.  Includes services that result in operational or managerial recommendations related primarily to business and policy processes.  (Services related primarily to employee issues fall under Organizational Services.)  Also includes services for program development, implementation and coordination; program evaluation and/or external quality review (may be mandated by Legislature or federal funding source).  Includes conduct of performance audits, business assessments, accreditation reviews, management studies, including studies requested by the Legislature; and feasibility studies with significant policy impact.  Also includes services for  project management, quality assurance and business process re-engineering related to the agency’s business and policy responsibilities;  risk management and loss prevention; mediation; arbitration, and lobbying.

Organizational Services - Includes services with a primary focus on agency organizational and human resource issues. Includes services to study, analyze or review the organizational structure, framework, or culture of the agency or divisions within the agency, and/or services implementing the recommendations of such an organizational study or effort.

Also includes services that provide recommendations to management on enhanced efficiencies, productivity and  process improvements related to employee functions at an agency and strategic planning within the organization; quality control services related to employee responsibilities within the organization; services to assist agencies in developing strategies to improve communication or processes with staff and customers to implement an agency’s mission and to gain a better understanding of employee issues/concerns; personnel investigations and mediation; and facilitation services. (Services related primarily to agency business issues fall under Management Services.)

CB

Legal and Expert Witness Services

The amounts expended for legal services and legal research and consultation by non-state employed attorneys, bond counsel, patent counsel, hearing examiners, etc. Expert witness contracts are for the purpose of providing expert testimony in litigation, but may also include other services such as case consultation, research, and legal services.

Does not include services for court reporters, legal aides or lay witnesses, which are classified as other contractual services under Subobject ER.

CC

Financial Services

The amounts expended for financial services, actuarial services, economic analysis, cost/benefit analysis, cost allocation, accounting and financial audit services. Also includes investment management, cash management and stockbroker services.

Does not include amounts expended for routine bookkeeping and fiscal services or for the state actuary, attorney general, or state auditor services.

CD

Computer and Information Services

The amounts expended for design, development, and/or implementation of agency information technology (IT) systems; project management for systems; quality assurance on, or evaluation of  IT systems; development of significant IT strategic plans; and business analysis related to the IT needs of an agency. Also includes services to analyze, enhance, modify or implement computer systems or telecommunications systems; IT security analysis and security vulnerability assessments; business analysis of agency IT system; disaster recovery planning services; and IT systems analysis.

Does not include amounts expended for data processing charges or programming and data entry services, which are classified as other contractual services under Subobject ER.

CE

Social Research Services

The amounts expended for studies or services related to health care, public health, behavioral science, criminal justice, education, medical issues, employment issues, community-based services or other social services. Includes services such as recruitment and retention of licensed foster care providers and adoptive homes; disaster relief services; technical assistance on literacy programs; development of housing opportunities for low-income population; immunization and infectious disease studies; medical records consultation; pharmaceutical consultation; behavioral consultation for special needs children; implementation of Work Force legislation, etc. Includes educational services related to the state’s student population and development and enhancement of educational programs.

Does not include client services whether paid directly to clients or providers/contractors of direct services to clients. Payments to clients are classified as Subobject NA; contracts with providers/contractors who provide direct services to clients that are classified as client service contracts under Subobject NB.

CF

Technical Research Services

The amounts expended for studies or services related to transportation, traffic safety, commute programs, natural resources, agriculture, environment, science, biology, marine biology, water resource, hydrology and aquatic issues.

Also includes property appraisals; real estate services; historical research; archaeological and historic site surveys; aerial surveys, and photogrammetry; industrial safety and industrial hygiene services; hazardous and non-hazardous waste services; and seismic safety studies.

CG

Marketing Services

The amounts expended for services to develop or implement a marketing or advertising plan or campaign; services related to marketing or promoting an agency’s services or agricultural commodities and state tourism ; public relations, market branding; media specialist and media relations services; and market research and development. Also includes public involvement and public outreach campaigns; trade development and assistance; development of market research and customer satisfaction surveys and/or assessment of survey results; conference or trade show coordination/planning/funding; fund raising; and related types of services.

CH

Communication Services

The amounts expended for services to design, develop, and/or provide oversight of audio/video media productions, brochures, manuals, guidelines, newsletters, display exhibits, signs, posters, annual reports, etc.; technical writing/editing; speech writing; oral history writing; grant writing; graphic design services; development of communication strategies; and other related services to inform the public or other governmental agencies about a subject or issue.

Does not include services related to installation of computer system linkage and telecommunications systems, which are classified under Subobject EB.

CJ

Training Services

The amounts expended for services for managerial training; employee counseling services; guest speakers for most types of functions; curriculum development for all types of training services; conversion to on-line courses; and development of tests and test questions and administration of testing when it includes evaluation of candidates or similar services.

Does not include training provided directly to agency clients or guest speakers for clients, which is classified as a client service contracts under Subobject NB.

Does not include other training that is coded to Subobject EG.

CK

Recruiting Services

The amounts expended for the services performed by a professional search firm to assist in recruitment of a successful candidate to fill vacant positions in an agency.

Does not include amounts paid to trade magazines, or newspapers for publishing open position announcements.

CZ

Other Professional Services

The amounts expended for professional service contracts other than those described above, including insurance brokering, labor negotiations, development of test questions for professional licensing exams, acquisition development, safety audits, ergonomic evaluations, ADA evaluations, and creation of original works of art.

Does not include training provided directly to agency clients, which is classified under Subobject NB.

   

E

GOODS AND SERVICES

EA

Supplies and Materials

The amounts expended for all materials and supplies whether acquired by formal contract or an open account, which are (a) ordinarily consumed or expended within one year after being put into service, (b) converted in the process of construction or manufacture, or (c) used to form an incidental part of noncapitalized equipment or a capital asset.

EB

Communications and Telecommunications Services

The amounts expended for transmission of voice and data messages. This category includes: contractual charges for land telegraph service, radio and wireless telegraph services, telephone, including wireless service, teletype, and facsimile services; letter postage; rental of post office boxes or postage meter machines and/or mailing machines; contractual messenger service; switchboard service charges; telephone installation costs; and internet access charges. Also includes amounts expended for videoconferencing and data communication, such as data line costs, modems, routers, gateways, Internet and other bundled service costs. 

EC

Utilities

The amounts expended to heat, cool, and light state owned and/or leased facilities not obtained through the Department of Enterprise Services, where energy costs are not included as part of the monthly lease payments. Also includes the amounts expended for water, sewer, and garbage.

ED

Rentals and Leases – Land and Buildings

The amounts expended for leases and rentals for the occupancy and continued use of property owned by the Department of Enterprise Services and other state agencies, private landlords, and other public and non-profit entities. This category includes: land, buildings, and structures. Refer to Subobject EH for temporary use of space for conferences and meetings, and rentals and leases for furnishings, equipment, and to Subobject EY for software licenses and maintenance.

EE

Repairs, Alterations, and Maintenance

The amounts expended for the normal upkeep and restoration of buildings, structures, equipment, or other improvements. Includes expenditures to remodel, restore, and recondition which do not extend the useful life of the asset. Also includes support and/or maintenance agreements on equipment, including hardware. Refer to Subobject EY for software licenses and maintenance.

EF

Printing and Reproduction

The amounts expended for contractual printing and reproduction, binding operations, and all common processes of duplication. Includes printed matter such as publications, books, pamphlets, and digital and scanned images.

EG

Employee Professional Development and Training

The amounts expended for the payment of tuition, fees, and/or other related expenses for individuals. Includes:

  • Distance learning training options such as satellite, e-learning, and webcast training; and
  • Training provided incidental to the purchase of an asset but not included in the purchase price of the asset.

Also includes the amounts expended for individual and/or agency participation in associations, organizations, conventions, and the cost of subscriptions that accompany these memberships. Also, includes nontaxable employee recognition and productivity awards of nominal economic value excluding cash or cash equivalents, such as gift certificates, which are taxable and are to be reported under Subobject NZ.

Does not include training and related services provided under Subobject CJ.

Also, does not include lodging or subsistence costs except where meals and/or lodging are included as an integral part of the fee.

EH

Rentals and Leases – Furnishings and Equipment

The amounts expended for the possession and use of furnishings, equipment (excluding travel expense rentals), and the temporary use of space for conferences and meetings. Refer to Subobject ED for rentals and leases for continued use of land and buildings, and structures, and to Subobject EY for software licenses and maintenance.

EI

Retailer Commissions

The amounts paid to retailers for selling lottery tickets and agents for selling state health insurance.

EJ

Subscriptions

The amounts expended for subscriptions to newspapers, periodicals and databases, and/or services providing informational reports. Includes items purchased for use in state libraries that do not have a useful life greater than one year whether or not they are cataloged.

Does not include subscriptions accompanying individual and/or agency memberships.

Does not include subscription-based computing services coded to Subobject EY.

Also, does not include items purchased for use in state libraries that are cataloged and have a useful life greater than one year. These are classified as capital outlays and coded to Subobject JD.

EK

Facilities and Services

Charges by the Department of Enterprise Services for central services provided to agencies. Includes, but is not limited to, maintenance of capital buildings and grounds, campus mail service, contract administration, and other fees charged by the Department of Enterprise Services.

Does not include motorpool charges which are classified under Subobject GN or personnel services which are classified under Subobject EN.

EL

Data Processing Services (Interagency)

Charges by state agencies for information technology services.  Examples include computing services, hosting services, network services, web services, statewide systems (AFRS, HRMS, etc.), and planning and policy assessment by agencies such as the Department Enterprise Services, the Office of Financial Management, Office of the Chief Information Officer and Consolidated Technology Services.

EM

Attorney General Services

Charges by the Office of Attorney General for legal services.

EN

Personnel Services

Charges by the Department of Enterprise Services and the Office of Financial Management  for services in connection with the appointment, training, promotion, transfer, layoff, recruitment, retention, classification, compensation, removal, discipline, labor relations, and welfare of state classified and higher education classified employees.

EP

Insurance

The amounts expended for liability, property, vehicle, fire, accident, including risk management and self-insurance payments and all other forms of insurance except for state employee insurance benefits.

ER

Other Routine Contractual Services

The amounts expended for contractual services provided to accomplish routine, continuing and necessary functions not otherwise specifically mentioned or included under the other subobjects within Object E “Goods and Services,” Object C “Professional Service Contracts,” Object N “Grants, Benefits, and Client Services,” or Subobject JK “Architectural and Engineering Services.”

Other contractual services could include, but are not limited to, custodial, interagency, court reporters, lay witnesses, process servers, security, data entry, keypunch, testing and application programming services, offsite data storage, and network monitoring.

ES

Vehicle Maintenance and Operating Costs

The amounts expended for the maintenance and operation of state owned vehicles such as motor vehicles (cars, trucks, motorcycles, buses), watercraft (ships, boats, ferries), railed vehicles (trains, trams), aircraft (airplanes, helicopters), or other mobile machines that transport people or cargo. Includes, but is not limited to, such costs as gasoline, oil, tires, parts, and supplies.

ET

Audit Services

Charges by the Office of State Auditor for audit services

EV

Administrative Hearings Services

Charges by the Office of Administrative Hearings for hearings services.

EW

Archives and Records Management Services

Charges by the Secretary of State for archiving, storage, and records management services.

EX

OMWBE Services

Charges by the Office of Minority and Women's Business Enterprises for services.

EY

Software Licenses,  Maintenance, and Subscription-Based Computing Services

Amounts expended for purchased software or licenses of commercially available software with a useful life of one year or less, including upgrades and/or maintenance agreements.  Software licensing includes, but is not limited to, the right to use the software, support for the software, and upgrades.

Also includes amounts expended for hardware and software subscription-based computing services where the agency does not own or possess an asset, but instead has an agreement to rent or lease a vendor’s product or service for a period of time. This includes, but is not limited to, cloud based services such as Software as a Service (SaaS), Infrastructure as a Service (IaaS), and Platform as a Service ( PaaS). 

EZ

Other Goods and Services

The amounts expended for goods and services other than those described above. Includes such items as bonds, freight (when not allocable to items purchased), advertising, and other goods and services from vendors or other agencies.

   

F

COST OF GOODS SOLD (Proprietary Funds Only)

In budgeted accounts, to be used with General Ledger Code 6516 "Cost of Goods Sold" only. Revenue Source code 0450 "Sales of Goods and Supplies - Proprietary Funds" is to be used by agencies recording cost of goods.

FA

Net Cost of Goods Sold

Amounts expended for the acquisition of merchandise purchased for resale, including purchase costs, freight-in costs, and inventory adjustments less returns and discounts. (For use by agencies not using itemized Subobjects FB through FF.)

FB

Purchases

Amounts expended to acquire merchandise purchased for resale. (Agencies electing not to separately identify returns, freight costs, and discounts may record purchases net of these items.)

FC

Returned Purchases

Amounts recovered from total purchase costs for merchandise returned to the vendor.

FD

Freight-In

Amounts expended to common carriers for delivery of merchandise purchased for resale by the agency.

FE

Discounts

Amounts deducted by vendors from the total invoiced amount of merchandise due to prompt payment or cash payment by the agency.

FF

Inventory Adjustments

Amounts recorded to increase or decrease the cost of goods sold due to inventory losses or gains recognized during the accounting period.

FG

Direct Labor

Labor expended directly upon the materials comprising the finished product.

FH

Raw Materials (Direct Materials)

All materials that represent an integral part of the finished product and that can be included directly in calculating the cost of the product.

FJ

Manufacturing Overhead

The cost of indirect materials, indirect labor, and all other manufacturing expenses that cannot readily be direct charges to specific units, jobs, or products.

   

G

TRAVEL

In addition to state employees, these subobject codes are to be used to record travel expenses paid to or for individuals who serve on boards, commissions, councils, committees and task forces, or volunteers and other individuals who are authorized to receive travel expense reimbursements.

Where travel expenses are authorized and included as part of a contract or grant, the payment is to be recorded under the appropriate subobject code for the contract or grant.

GA

In-State Subsistence and Lodging

The amounts paid for lodging and/or subsistence expenses incurred while traveling within the state's boundary on official state business, including lodging taxes.

GB

In-State Air Transportation

The amounts paid for air transportation expenses incurred while traveling within the state's boundary on official state business.

GC

Private Automobile Mileage

The amounts paid as reimbursement for private car mileage incurred while traveling on official state business.

GD

Other Travel Expenses

The amounts paid for all other costs incurred while traveling on official state business. Includes, but is not limited to: prospective employee interview expenses; employee relocation expenses; rail, bus, ferry, shuttle, or taxi fares; tolls; rental cars; parking fees; stenographic services; telephone calls; and other miscellaneous expenses.

GF

Out-of-State Subsistence and Lodging

The amounts paid for lodging and/or subsistence expenses incurred while traveling outside the state's boundary on official state business, including lodging taxes.

GG

Out-of-State Air Transportation

The amount paid for air transportation expenses incurred while traveling outside the state's boundary on official state business.

GN

Motor Pool Services

The amounts expended for use of vehicles obtained from either the central or agency- operated motor pools. The expenditures incurred may be for vehicles used on either a specific trip(s) or permanently assigned basis.

   

J

CAPITAL OUTLAYS

The amounts expended for the acquisition of, or addition to, capital assets intended to benefit future periods. Also includes those capital assets acquired through capital leases. Refer to Subsection 30.20.30 for capital lease criteria.

Note: In budgeted proprietary funds, except for Subobjects JA and JB, the use of these subobjects also requires a corresponding entry to General Ledger code 6525 "Expense Adjustments/Eliminations (GAAP)."

JA

Noncapitalized Assets

The amounts expended for capital assets with a useful life of greater than one year and not considered a capital asset in accordance with the state’s capitalization policy in Subsection 30.20.20.

Does not include minor assets with a useful life of greater than one year such as staplers, waste containers, and tape dispensers.

This subobject is used for acquisitions falling under the capitalization limit in the following categories:

  • Infrastructure (other than the state highway system).
  • Buildings, building improvements, leasehold improvements.
  • Intangibles (other than noncapitalized software reported in Subobject JB).
  • Other capital assets individually or as a group falling below the limits set in Subsection 30.20.20.

JB

Noncapitalized Software

The amounts expended for purchased software or licenses of commercially available software, types of intangible assets, with a useful life of greater than one year and not considered a capital asset in accordance with the state’s capitalization policy in Subsection 30.20.20.

JC

Furnishings and Equipment

The amounts expended for furnishings and equipment considered a capital asset in accordance with the state's capitalization policy.

JD

Library Resources

The amounts expended for: the cost of books, maps, and films formally cataloged by a library or audiovisual center; sound film strips, slide sets, prepared transparencies, and prerecorded audio or video recordings; and periodicals and other electronic resources purchased and cataloged for libraries.

Does not include items with a useful life less than one year, whether they are cataloged or not.

JE

Land

The amounts expended for the acquisition of land. Includes: cost of acquiring land; clearing and grading costs; and the cost of razing buildings or other improvements acquired with land which were not intended for permanent use at time of acquisition.  Also includes indefinite land use rights acquired with the purchase of the underlying land.

JF

Buildings

The amounts expended for the acquisition of already constructed buildings including broker and appraisal fees, legal expenses, and repairs to put buildings in required condition for intended use.

The amounts expended on contracts for construction, additions, alterations, and modernization of buildings including contracts for general, mechanical, and electrical costs, even though negotiated separately. Also, includes the cost of all change orders or contract extensions negotiated for the construction of the building, and the amount of interest on project loans that accrues during the period of construction.

The amounts expended for equipment installed as an integral part of the structure, whether the building is purchased or constructed.

Does not include those items classified as equipment under Subobject JC "Furnishings and Equipment"

JG

Highway Construction

The amounts expended for the construction, improvement, or addition to the state highway system.

JH

Improvements Other Than Buildings (Non State Highway System)

The amounts expended for the construction, addition, and/or alteration of improvements other than buildings and infrastructure not related to the state highway system, such as: tunnel and utility systems; water and sewer systems; street lights and signs; braces and retaining walls; parking facilities; toll bridge construction; and shoreline protection projects; and leasehold improvements. State highway system construction is recorded to Subobject JG.

JJ

Grounds Development

The amounts expended for landscaping and other grounds development unrelated to a building or other facility for general aesthetic, weed control, or other purposes.

JK

Architectural and Engineering Services

The amounts expended for the services of architectural or engineering firms or individuals relating to the development and/or construction of a specific capital project.

JL

Capital Planning

The amounts expended for the purpose of planning or determining the feasibility of a specific capital project or projects.

JM

Art Collections, Library Reserve Collections, and Museum and Historical Collections

The amounts expended for the acquisition and maintenance of permanent works of art and historical artifacts.

JN

Relocation Costs

The amounts expended as reimbursement for personal moving costs associated with the relocation of either individuals or items associated with capital projects.

JQ

Software

The amounts expended for purchased software or licenses of commercially available software, types of intangible assets, with a useful life of greater than one year and considered a capital asset in accordance with the state's capitalization policy.

JR

Intangible Assets

The amounts expended for the purchase or construction of intangible assets considered a capital asset in accordance with the state’s capitalization policy. 
Examples of intangible assets include:

  • Patents, trademarks, copyrights.
  • Land use rights having definite useful lives if the cost can be separately identified from the land purchase.

Does not include Software, Subobject JQ, and any intangible land use rights included in Land, Subobject JE.

JZ

Other Capital Outlays

The amounts expended for capital projects not specifically indicated above.

   

M

INTERFUND OPERATING TRANSFERS

MA

Interfund Operating Transfers In

Fund transfers specified in the appropriations act that are recorded as a reduction of expenditures.

MB

Interfund Operating Transfers Out

Fund transfers specified in the appropriations act that are recorded as an increase of expenditures.

MC

Interfund Transfers In - Principal

Debt service transfer into a debt service fund for principal payments paid by the General Fund.

MD

Interfund Transfers In - Interest

Debt service transfer into a debt service fund for interest payments paid by the General Fund.

MI

Interfund Transfers Out - Interest

Debt service transfer for interest payments paid by the General Fund to a debt service fund.

MM

Agency Incentive Savings Transfers Out

Fund transfer from the General Fund for agency program incentive savings. (OFM Only)

MP

Interfund Transfers Out - Principal

Debt service transfer for principal payments paid by the General Fund to a debt service fund.

   

N

GRANTS, BENEFITS, AND CLIENT SERVICES

NA

Direct Payments to Clients

Amounts paid directly to clients for such items as income maintenance, child support, child care, food stamps, job counseling and training, medical and mental health treatments, tuition assistance programs, and transportation expenses. Payments may be made as either grants or reimbursements of expenses incurred by the clients.

NB

Payments to Providers for Direct Client Services

Amounts paid under client service contracts entered into for professional, technical or other services, which will result in the delivery of direct services to individual clients. Client services include such items as medical and mental health treatments, and related transportation; job counseling and training; childcare; foster care; and chore services.

For subobject NB coding purposes, clients are members of the public who have social, physical, medical, economic, or educational needs, for whom the agency has statutory responsibility to serve, protect or oversee. Clients are individuals, such as residents of state and non-state institutions, outpatients, unemployed workers, indigents, crime victims, and including (but not limited to) students in the public schools system and institutions of higher education.

Clients in the public school system may include parents, if they meet the requirements of a “client” as previously defined.

Note: For payments related to federal assistance programs, refer to Section 50.30 for vendor versus subrecipient information.

NF

Workers' Compensation Payments

The amounts paid for qualifying individuals sustaining work related injuries. (To be used by the Department of Labor Industries and the Board for Volunteer Firefighters and Reserve Officers only.)

NH

Public Employee Benefit, Basic Health, and Community Health Service Payments

The amounts paid to contractors for qualifying individuals covered by the State-administered health and benefits programs. (To be used by the Health Care Authority only.)

NL

Lottery Prize Payments

The amounts paid for winning lottery tickets. (To be used by the State Lottery Commission only.)

NR

Loan Disbursements

Allotment charges for budgeted long-term loan issues.

NT

Pension Refund Payments

The amounts refunded to qualifying individuals under a state-sponsored retirement system.

NU

Pension Benefit Payments

The benefits paid to qualifying individuals under a state-sponsored retirement system.

NW

Special Employment Compensation

The amounts expended on salaries for individuals considered employees for payroll tax reporting, but not for state staff reporting (FTE) such as; Washington Conservation Corps (including health insurance costs), Ecology Youth Corps, Voluntary Separation and Retirement Incentive Program (Financial Incentive Payments only), and supported employment groups.

Note: Do not code participants in the state internship program under this code. Refer to the Object A series as appropriate. FTEs generated for interns and executive fellows will not count as budgeted FTEs.

NY

Participant Withdrawals

The amounts withdrawn by participants from various state sponsored programs such as; the Local Government Investment Pool, the Deferred Compensation Program, and the Guaranteed Education Tuition Program.

NZ

Other Grants and Benefits

The amounts expended for grants and benefits other than those described above. Also includes taxable employee recognition and productivity awards such as gift certificates.

Note: For payments related to federal assistance programs, refer to Section 50.30 for vendor versus subrecipient information.

   

P

DEBT SERVICE

PA

Principal

The amounts expended for the payment of principal on the various forms of indebtedness incurred by the state.

PB

Interest

The amounts expended for interest on the various forms of indebtedness incurred by the state.

PC

Other Debt Costs

The amounts expended for other related charges on the various forms of indebtedness incurred by the state.  Examples include costs of issuance, underwriter’s discount, and immaterial original issue discount.  In proprietary fund type accounts, also includes immaterial amounts received for original issue premium.

PD

Principal COP Lease/Purchase Agreements

The amounts expended for the payment of principal on COP (Certificates of Participation) lease/purchase agreements with the Office of State Treasurer.

PE

Interest COP Lease/Purchase Agreements

The amounts expended for the payment of interest on COP (Certificates of Participation) lease/purchase agreements with the Office of State Treasurer.

   

S

INTERAGENCY REIMBURSEMENTS

To record payments received by a state agency as reimbursements of expenditures/expenses incurred for another state agency/agencies. These reimbursements are to be broken out to reflect which subobject is reimbursed. This will allow the tracking of reimbursements as well as provide sufficient detail for input to the Comprehensive Annual Financial Report. Whenever possible, Object S is not to be used by internal service funds. Reimbursements to internal service funds should generally be recorded as revenue.

SA

Salaries and Wages

Payments received by a state agency from other state agencies as reimbursements of salaries and wages.

SB

Employee Benefits

Payments received by a state agency from other state agencies as reimbursements of employee benefits.

SC

Professional Service Contracts

Payments received by a state agency from other state agencies as reimbursements of professional service contracts.

SE

Goods and Services

Payments received by a state agency from other state agencies as reimbursements of goods and services (Subobjects E) and noncapitalized furnishings and equipment (Subobject JA) and noncapitalized software (Subobject JB).

SG

Travel

Payments received by a state agency from other state agencies as reimbursements of travel.

SJ

Capital Outlays

Payments received by a state agency from other state agencies as reimbursements of capital outlays, which does not include noncapitalized furnishings and equipment (Subobject JA) and noncapitalized software (Subobject JB). For reimbursements of Subobject JA and JB expenditures, use Subobject SE, Goods and Services.

SN

Grants, Benefits, and Client Services

Payments received by a state agency from other state agencies as reimbursements of grants, benefits, and client services.

SP

Debt Service

Payments received by a state agency from other state agencies as reimbursements of debt service.

SZ

Unidentified

Payments received by a state agency from other state agencies as reimbursements of expenditures. Note: Agencies must reallocate to the appropriate subobject of expenditure within Object S at least annually at fiscal year end.

   

T

INTRA-AGENCY REIMBURSEMENTS

The reallocation of expenditures and accruals within an agency by transfers between accounts and programs. This code is not to be used for payment of services or recovery of expenditures from a proprietary fund. The total for this object at the subobject level is to equal zero for all accounts within the fiscal year.

TA

Salaries and Wages

Reallocation of expenditures within an agency for salaries and wages.

TB

Employee Benefits

Reallocation of expenditures within an agency for employee benefits.

TC

Professional Service Contracts

Reallocation of expenditures within an agency for professional service contracts.

TE

Goods and Services

Reallocation of expenditures within an agency for goods and services (Subobjects E) and noncapitalized furnishings and equipment (Subobject JA) and noncapitalized software (Subobject JB).

TG

Travel

Reallocation of expenditures within an agency for travel.

TJ

Capital Outlays

Reallocation of expenditures within an agency for capital outlays, which does not include noncapitalized furnishings and equipment (Subobject JA), and noncapitalized software (Subobject JB). For reallocations of Subobjects JA and JB expenditures, use Subobject TE, Goods and Services.

TN

Grants, Benefits, and Client Services

Reallocation of expenditures within an agency for grants, benefits, and client services.

TP

Debt Service

Reallocation of expenditures within an agency for debt service.

TZ

Unidentified

Reallocation of expenditures within an agency. Note: Agencies must reallocate from subobject TZ to the appropriate subobject of expenditure within Object T at least annually at fiscal year end.

   

W

OTHER

WA

Depreciation/Amortization

Expense that represents the portion of the expired service cost of capital assets during the accounting period. Only used with General Ledger codes 6511 and 6591 "Depreciation/Amortization Expense."

WB

Amortization

Expense that represents the portion of the amortization of premiums and/or discounts on debt or equity instruments, and amortization of deferred inflows and outflows related to debt refundings that is allocable to the accounting period. Only used with General Ledger codes 6512 “Amortization Expense” and 6593 "Amortization Expense (General Long-Term Obligations Subsidiary Account Only)."

WC

Bad Debts

Expense that represents the portion of receivable balances, recorded previously as revenue, which has now been determined to be uncollectible. Only used with General Ledger code 6515 "Bad Debts Expense."

WD

Change in Capitalization Policy

This amount represents the total immaterial book value of capital assets that are to be deleted from the records due to changes in the State’s capitalization policy. Only used with General Ledger code 6525 "Expense Adjustments/Eliminations (GAAP)."

WE

Pollution Remediation  (General Long-Term Obligation Subsidiary Account Only)

Expense that represents the pollution remediation costs associated with governmental fund type accounts in the General Long-Term Obligation Subsidiary Account. Only used with General Ledger Code 6594 “Pollution Remediation Expense (General Long-Term Obligation Subsidiary Account Only).”

WF

Capital Asset Adjustment (General Capital Assets Subsidiary Account Only)

This amount represents the difference between the cost of a capital asset and its accumulated depreciation when the asset is disposed of or written off in the General Capital Assets Subsidiary Account.  Only used in the General Capital Assets Subsidiary Account with General Ledger code 6597 "Capital Asset Adjustment (General Capital Assets Subsidiary Account Only)."

WP

Net Pension Liability Adjustment (General Long-Term Obligation Subsidiary Account Only)

This amount represents the adjustment to pension expense arising from certain changes in the net pension liability related to employees of governmental fund type accounts.  Only used with General Ledger Code 6598 “Pension Expense (General Long-Term Obligation Subsidiary Account Only).”

WR

Other Postemployment Benefits (General Long-Term Obligation Subsidiary Account Only)

Expense that represents the cost of postemployment benefits for employees of governmental fund type accounts in the General Long-Term Obligation Subsidiary Account. Only used with General Ledger code 6595 “Other Postemployment Benefits Expense (General Long-Term Obligation Subsidiary Account Only).”

 

75.70.30

July 1, 2017

Object/Subobject Decisions Flowcharts
 

The following sub-sections provide guidance and criteria to use in determining the appropriate Object and/or Subobject to code certain expenditures.

75.70.30.a

In determining if an item should be coded as Subobject EA-Supplies and Materials or JA-Noncapitalized Assets, answers to the questions below should be factored into the decision. Refer to the decision flowchart shown below.  

  1. Under normal conditions of use, is the item expected to serve its principal purpose for at least one year?
  2. Does the item fall under the agency policy for small and attractive assets? In the absence of an agency policy, does the item fall under the SAAM policy for small and attractive assets. Refer to SAAM Sub-section 30.40.20.
  3. Does the item retain its original shape, appearance, and character with use? That is, the item does not lose its identity through fabrication or incorporation into a different or more complex unit or substance.
  4. If the item is damaged or some of its parts are lost or worn out, is it more feasible to repair the item or to replace the item with an entirely new unit?

  Object EA or JA Decision Workflow
75.70.30.b

In determining if an item should be coded as Object C-Professional Service Contracts or Subobject ER-Other Routine Contractual Services, answers to the questions below should be factored into the decision. Refer to the decision flowchart shown below.

  1. Are the contracted services part of the core day-to-day business operations or a unique or infrequent service?
  2. Are the services received consulting or advisory in nature? That is, are the services predominantly intellectual in character such as the development of findings, conclusions, and recommendations that are presented to the agency for consideration and decision making?

  Object C or ER Decision Workflow

 


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