Professional, Scientific, & Technical Services (51010)
| 51111 | Attorney Fees |
| Fees paid to attorneys on contract (IRS reportability requirements). | |
| 51112 | Arbitration/Mediation Services |
| Payments for arbitration and/or mediation services on contract. | |
| 51113 | Gross Proceeds |
| 51114 | Miscellaneous Litigation Costs |
| 51115 | Other Payments-Legal Services |
| 51117 | Court Appointed Attorneys |
| 51118 | Contract Attorneys |
| 51119 | Attorney Contracts > 30 Hours |
| 51120 | Juvenile Standby Attorneys |
| 51121 | Magistrates |
| 51122 | Fact Finder |
| 51123 | Attorney Referees |
| 51124 | Office of Victim Services Commissioner |
| 51131 | Medical Program Support Services |
| 51132 | Non- Medical Program Supp Services |
| 51133 | Organizational Development |
| 51134 | Client Outreach and Referral |
| 51151 | Compensation Damages-Physical Injury |
| 51152 | Compensation Damages-Non-Physic Injury |
| 51153 | Emotion Distress-Excss/Med Care |
| 51154 | Emotional Distress-Med Care |
| 51155 | Other Settlements - Reportable |
| 51156 | Other Settlements-Non-Reportable |
| 51157 | Punitive Damages |
| 51158 | Workers Comp Awards-Back Wages |
| Settlement via lump sum payments for lost wages as a result of a covered Workers' Compensation injury. | |
| 51159 | Workers Comp Awards-Other |
| Settlement via lump sum payments for expenses incurred as a result of a covered Workers' Compensation injury. Payment could include expenses for medicines, medical services, or permanent injury damages. | |
| 51180 | Accounting/Auditing Services |
| 51190 | Appraisal Services |
| Real and personal property appraisal services | |
| 51200 | Employee Assistance Program Services |
| Payments to contractors/vendors for services provided to State employees under the Employee Assistance Program. | |
| 51210 | Engineer/Architect Services |
| 51220 | Hazardous Waste Disposal Services |
| Payments for the disposal of hazardous waste materials both from State-owned or leased facilities or private property. | |
| 51230 | Management Consultant Services |
| Payments to persons, firms, or corporations, where none of the characteristics of an employer-employee relationship are present, hired to provide management consultation advice or services under a contract that defines the services or end products to be delivered. | |
| 51245 | Medical Services-Non-Profits |
| All payments for medical services provided by not-for-profit corporations. Professionals include dentists, medical examiners, physicians, or other medical or health care providers. When making payments under this object code, the reportable type must always be "Y" (yes) regardless of corporate status. | |
| 51250 | Medical Services-For-Profits |
| All payments for medical services of professional firms, individuals, or corporations, where none of the characteristics of an employer-employee relationship is present. Professionals include dentists, medical examiners, physicians, or other medical or health care providers. When making payments under this object code, the reportable type must always be "Y" (yes) regardless of corporate status. | |
| 51270 | Veterinary Services |
| 51280 | Insurance Consultant Services |
| 51290 | Educational Services |
Other Services (51500)
| 51510 | Advertising and Marketing |
| 51520 | Animal Care |
| Services purchased or contracted for the care of animals. Includes kenneling, washing, etc. | |
| 51530 | Auction Services |
| 51540 | Board Member Fees |
| Stipends and other payments to Board members | |
| 51550 | Burial Services |
| 51560 | Capias |
| 51570 | Catering Services |
| 51580 | Collection Agency Services |
| 51590 | Conf/Seminars/Workshop-Hosting |
| 51600 | Conservator Services |
| 51610 | Credit Card Processing Srvcs |
| 51620 | Fees And Permits |
| 51630 | Firefighting |
| 51640 | Freight & Cartage |
| Transportation of commodities where the particular commodity to which the charge is applicable cannot be identified. Charges which can be identified with a particular commodity should be added to the cost of the commodity. Contract trucking and armored car service are included here. | |
| 51650 | Graphic Design |
| 51661 | General Honoraria |
| 51662 | Athletes And Entertainers |
| 51671 | Automated Legal Research |
| 51672 | Court Reporting Services |
| 51673 | Newsclip Service |
| 51674 | Online Information Services |
| 51675 | Subscriptions |
| Periodical and magazine subscriptions related to the agency's functions. | |
| 51691 | Insurance-Automobile |
| Premiums paid for automobile insurance coverage. | |
| 51692 | Insurance-Fidelity |
| Premiums paid for fidelity insurance coverage. | |
| 51693 | Insurance-Fire |
| Premiums paid for fire insurance coverage. | |
| 51694 | Insurance-Miscellaneous Casualty |
| Premiums paid for miscellaneous casualty insurance coverage. | |
| 51695 | Insurance-Professional Liability |
| Premiums paid for professional liability insurance coverage. Includes malpractice insurance | |
| 51710 | Investigation Services |
| 51720 | Jury Duty |
| 51730 | Laundry Services |
| 51740 | Leasing Of Personal Property |
| Renting or leasing of all personal property not coded under 52511, 52512, 53011, 53031, or 53051. Payments under capital leases, however, should be coded to equipment. | |
| 51750 | Licenses |
| All licenses, including motor vehicle operators, etc. (Does not include license forms purchased for issue.) | |
| 51761 | Delivery Services |
| 51762 | Express Postage |
| 51763 | Mail Process Services-No Postage |
| Payments for mailing handling services: sorting, stuffing, addressing, etc. Not to include the cost of postage, use 51764 for postage. | |
| 51764 | Regular Postage |
| Regular postage costs for all classes of mail, including metered mail. | |
| 51780 | Membership Dues |
| Membership dues in associations and other organizations, all related to the agency's functions. Newspapers, etc., purchased on stands are coded 54190 | |
| 51790 | Moving Services |
| Relocation of State Agency offices and/or facilities | |
| 51800 | Non-Employee Reimbursements |
| Reimbursement of expenses incurred on behalf of State agencies by volunteers. | |
| 51810 | Pest Control-Non-State Premise |
| Payments for pest control services, extermination, and/or removal on non-state owned or leased property. | |
| 51820 | Photographic Services |
| includes film processing, Microfiche/Magnetic Tape, photographers, etc. | |
| 51830 | Post Office Box Rental |
| 51840 | Public Bus Transportation Oper |
| 51850 | Records Destruction Services |
| 51860 | Referees/Umpires |
| 51871 | Blueprinting |
| 51872 | Legal Briefs |
| 51873 | Photocopying |
| 51874 | Printing & Binding |
| 51891 | Roadways Services-Contractual |
| 51892 | Roadways Services-Utilities |
| 51893 | Commuter Lots & Rest Areas |
| 51894 | Roadway Signs-Install & Remove |
| 51920 | Security Srvc-Non-State Premis |
| 51930 | Service Of Process |
| 51940 | Services-Resale/Manufacturing |
| 51950 | Storage Expenses |
| 51960 | Surveying & Mapping |
| Contracted service for the survey of land and development of certified survey maps. | |
| 51970 | Temporary Services |
| 51981 | Drug & Alcohol Testing |
| 51982 | Laboratory Services & Testing |
| 51983 | Testing & Analysis Of Material |
| 51990 | Vendor Commissions |
| 52000 | Translation & Interpretation |
| 52010 | Religious Services |
| 52020 | Relocation Services |
| 52031 | Transportation Of Persons-Gen |
| 52032 | Emergency Transportation |
| 52033 | Public Transportation |
| 52050 | Visual Media Services |
| 52060 | Witness Compensation |
| 52070 | Training Costs Non-Employees |
Rental and Maintenance - Equipment (52500)
| 52511 | Office Equipment Lease/Rental |
| 52512 | Equipment Lease/Rental-Other |
| 52513 | Maintenance Truck Rental |
| 52531 | Office Equipment Maintenance /Repair-Contractual |
| Payments for the repair and maintenance of office equipment on contract. | |
| 52532 | Office Equipment Maintenance/Repair-Non-Contract |
| Payments to vendors for the repair and maintenance of office equipment not on contract. | |
| 52541 | Other Equipment Maintenance /Repair-Contract |
| Payments for the repair and maintenance of equipment, other than office equipment, on contract. | |
| 52542 | Other Equipment Maintenance /Repair-Non Contract |
| Payments to vendors for the repair and maintenance of equipment, other than office equipment, not on contract |
Client Services (52700)
| 52710 | Board & Care Of Clients |
| Payments to private providers for client care, includes room, board & administrative cost. | |
| 52720 | Client Subsidies |
| 52730 | Client Therapy Services |
| 52740 | Drug & Alcohol Educ/Treatment |
| 52741 | Wage Restitution to Clients |
| 52742 | Client Services-General |
| Maybe used to distinguish payments to private providers for client care not in an institutional setting, from those charged to expenditure account 52710 for care in an inpatient facility. |
Motor Vehicle/Aircraft/Watercraft Costs (53000)
| 53011 | Motor Vehicle Rental |
| Includes vehicles rented from other than State agencies. | |
| 53012 | Motor Vehicle Repairs |
| 53013 | Motor Vehicle Maintenance |
| 53014 | Motor Vehicle Fuel |
| 53015 | Motor Vehicle Parts-Repair & Maintenance |
| 53016 | Motor Vehicle Accessories |
| 53017 | Motor Vehicle Fuel - Diesel |
| 53018 | Motor Vehicle Fuel -Bio Diesel |
| 53019 | Solid/Liquid Sodium Acetate |
| 53031 | Aircraft Rental |
| Includes aircraft rented from other than State agencies. | |
| 53032 | Aircraft Repairs |
| 53033 | Aircraft Maintenance |
| 53034 | Aircraft Fuel |
| 53035 | Aircraft Parts-Repair & Maintenance |
| 53036 | Aircraft Accessories |
| 53051 | Watercraft Rental |
| Includes watercraft rented from other than State agencies. | |
| 53052 | Watercraft Repairs |
| 53053 | Watercraft Maintenance |
| 53054 | Watercraft Fuel |
| 53055 | Watercraft Parts-Repair & Maintenance |
| 53056 | Watercraft Accessories |
Premises and Property Expenses (53300)
| 53311 | Premises Rent Expense-Landlord |
| 53312 | Premises Rent Exp-Agent/Management Company |
| 53313 | Premises Real Estate Taxes |
| 53331 | Electricity |
| 53332 | Natural Gas/Propane |
| 53333 | Oil |
| 53334 | Water |
| 53335 | Sewer |
| 53336 | Heating |
| Charges for hot water supplied by an outside vendor and used for heating of buildings. | |
| 53337 | Cooling |
| Charges for chilled water supplied by an outside vendor and used for cooling of buildings. | |
| 53361 | Premises Alarm Systems |
| 53362 | Premises Security Services |
| 53363 | Premises Security Guards |
| 53364 | Premises Fire Protection |
| 53380 | Premises Cleaning Services |
| 53390 | Premises Cleaning Supplies |
| 53401 | Premises Repair/ Maintenance Services |
| 53402 | Premises Repair/ Maintenance Supplies |
| 53403 | Premises Grounds Maintenance |
| 53404 | Premises Pest Control |
| 53405 | Premises Property Management Srvcs |
| 53406 | Replacement Parts for Off Road |
| 53407 | Blades: Snowblower, Snowplow |
| 53450 | Premises Waste/Trash Services |
Information Technology (53700)
| 53715 | IT Consultant Services |
| Payments to persons, firms, or corporations not employed by the State, hired to provide Information Technology professional advice or services under a contract that defines the services or end products to be delivered. | |
| 53720 | IT Data Services |
| Data processing services provided for an agency by another agency or an outside vendor. State Data Center services, microfilming services, data entry service, etc. | |
| 53735 | IT Hardware Lease/Rental |
| Rent or lease of all electronic and related equipment. Payments under capital leases, however, should be coded to equipment. | |
| 53740 | IT Hardware Maint & Support |
| Maintenance charges for data processing hardware on equipment owned by the State or required to have maintenance coverage per contractual agreement terms. | |
| 53755 | IT Software Licenses/Rental |
| Charges for data processing operating systems, utility routines, or application programs furnished by a vendor. | |
| 53760 | IT Software Maint & Support |
| Charges required to provide up-to-date versions (releases) of data processing operating systems, utility routines, or application programs. Services that are typically supplied by a vendor in support of software that has been licensed from a vendor. These services could include installation of software, modifications to software, adapting a given software application to a specific version of a vendor operating system. |
Communications (53800)
| 53810 | Beeper/Pager Services |
| 53820 | Cellular Communication Services |
| 53830 | Internet Services |
| 53840 | Radio Services |
| 53850 | Telephone Repair & Maintenance |
| 53860 | Telephone Installation |
| 53870 | Loc/Long Distance Telecomm Services |
| 53880 | Telecomm Non-Profit |
| 53900 | Television/Cable Services |
| 53920 | IT Supplies |
Purchased Commodities (54000)
| 54010 | Agric/Hort/Livestock Supplies |
| 54020 | Clothing & Footwear |
| 54030 | Commodities-Resale/Manufacture |
| 54040 | Drugs & Pharmaceuticals |
| 54050 | Food And Beverages |
| 54060 | General Office Supplies |
| All purchases of articles necessary to the operation of an office. Use 51764 for Postage. IT Supplies are charged to 53920. | |
| 54070 | Highway Supplies |
| 54071 | Electrical Supplies |
| 54072 | Misc. Bituminous Materials |
| 54073 | Salt: Road |
| 54074 | Sand: Road |
| 54080 | Kitchen & Dining Supplies |
| 54090 | Laboratory Supplies |
| 54100 | Laundry & Cleaning Supplies |
| 54110 | Law Enforcement & Security Supplies |
| 54120 | Maintenance Supplies-Non Premises |
| 54130 | Manufacturing Supplies |
| 54140 | Medical Supplies |
| 54150 | Minor Equipment |
| 54160 | Personal Hygiene Supplies |
| 54170 | Photographic & Video Supplies |
| 54180 | Printing Supplies |
| 54190 | Publications And Music |
| Includes newspapers and magazines purchased over the counter. | |
| 54200 | Promotional Supplies |
| 54210 | Recreational Supplies |
| 54220 | Religious Supplies |
| 54230 | Museum Artifacts |
Other Charges (54700)
| 54710 | Funding Imprest Accounts |
| 54720 | Indirect Overhead-Fed & Other Projects |
| 54730 | Interest Expense |
| 54740 | Loans |
| 54750 | Payments To Inmates/Clients |
| 54761 | Petty Cash-Increases |
| 54762 | Petty Cash-Losses |
| 54770 | Reimbursements |
| 54780 | Rewards |
| 54790 | Unemployment Comp-Transfer-US Treasury |
| 54800 | Criminal Injury Awards |
| 54810 | Higher Education Operating Expenses |
| 54830 | Unclaimed Property Payments |
| 54840 | Advanced Refunding Escrow |
| 54850 | Other Program Expenses |
Fixed Charges (55000)
| 55020 | Fees & Exp-Educ-Blind Persons |
| 55030 | Fellowships & Stipends |
| 55040 | Grant Funds Ret/Grant Refund |
| 55050 | Grants-Other |
| 55060 | Voc. Training-Blind Persons |
| 55070 | State Aid Grants |
| 55080 | State Aid Grants-State Agency |
| 55090 | Student Grants & Aid-Graduate |
| 55100 | Student Grant & Aid-Undergrad |
| 55110 | Transfer-Grant-State Agencies |
| 55120 | Transfer Grant Expenditures between State Agencies |
| 55200 | Debt Sevice Paid |
Capital Outlays (55400)
Capital Outlays - Land (55410)
| 55420 | Building Sites |
| 55430 | Farm Lands |
| 55440 | Non-Structure Improvements-Bldg Sites |
| 55450 | Non-Structure Improvements-Farm Lands |
| 55460 | Sites-Park/Public Place/Amusements |
| 55470 | Land-Bridge Approaches/Rights Of Way |
| 55471 | Interest on Reassessments |
| 55472 | Taxes, Assessments and Liens |
| 55473 | Moving and Relocation Costs |
| 55474 | Supplemental Relocation Costs |
| 55480 | Forest Preserves |
| 55490 | Riparian Lands-Fishing Rights |
| 55500 | Fish Hatcheries |
| 55510 | Game Sanctuaries |
| 55520 | Land Acquired For Filter Beds |
| 55530 | Waterfowl Management Areas |
| 55540 | Wells |
Capital Outlays - Equipment (55600)
| 55610 | Capital-Office Equipment |
| 55620 | Capital-Medical & Lab Equipmnt |
| 55630 | Capital-Educational Equipment |
| 55640 | Capital-Motor Veh Equipment |
| 55650 | Capital-Highway Machinery |
| 55660 | Capital Outlays-Books |
| 55670 | Capital-Transportation Equip |
| 55680 | Capital-General Plant Equip |
| 55690 | Capital-General Agency Equip |
| 55700 | Capital-IT Hardware Purch/Inst |
| 55710 | Capital-Telecomm Equip/Syst |
| 55720 | Capital-Research Equipment |
| 55730 | Data Processing Equipment |
Capital Outlays - Buildings/Improvements (55800)
| 55810 | Government Buildings |
| 55820 | Institutional Buildings |
| 55830 | Armories |
| 55840 | Farm Buildings |
| 55850 | Highways |
| 55860 | Bridges |
| 55870 | Docks And Wharves |
| 55880 | Sea Walls & Jetties |
| 55890 | Other Structures |
Adjusting - Revolving Operations (56000) - Accounts to be used by Revolving Funds only.
| 56010 | Revolving Funds-Goods/Services-Resale/Manufacture |
| 56020 | Revolving Funds-Direct Materials Used |
| 56030 | Revolving Funds-Direct Labor Used |
| 56040 | Revolving Funds-Manufacturing Overhead Used |
| 56050 | Revolving Funds-Costs Of Goods Manufactured |
| 56060 | Revolving Funds-Costs Of Goods Sold |
| 56071 | Revolving Funds-Inventory Variance-Raw Material |
| 56072 | Revolving Funds- Inventory Variance-Work-In-Proc |
| 56073 | Revolving Funds- Inventory Variance-Finish Goods |
| 56080 | Revolving Funds-Sales Tax Expense |
| 56090 | Revolving Funds-Donations |
| 56100 | Revolving Funds-Loss On Car Pool Sales |
| 56110 | Revolving Funds-Loss On Sale Of Equipment |
| 56120 | Revolving Funds-Loss On Trade-In Of Equip |
| 56130 | Revolving Funds-Loss On Disposal Of Assets |
| 56140 | Revolving Funds-Shrinkage/Obsolescence Exp |
| 56150 | Revolving Funds-Chargebacks |
| 56160 | Revolving Funds-Bad Debt Expense |
| 56170 | Revolving Funds-Cash Discounts |
| 56181 | Revolving Funds-Depreciation-Infrastructure |
| 56182 | Revolving Funds-Amortization-Buildings |
| 56183 | Revolving Funds-Depreciation-Improve-Non Bldgs |
| 56184 | Revolving Funds-Depreciation-General Plant |
| 56185 | Revolving Funds-Amortization-Leasehold Improvement |
| 56186 | Revolving Funds-Depreciation-Data Center Plant Equip |
| 56187 | Revolving Funds-Depreciation-Data Processing Equipment |
| 56188 | Revolving Funds-Depreciation-Educational Equipment |
| 56189 | Revolving Funds-Depreciation-Farm Equipment |
| 56190 | Revolving Funds-Depreciation-Fleet Automobiles |
| 56191 | Revolving Funds-Amortization-Leasehold Imp- Data Processing Equip |
| 56192 | Revolving Funds-Depreciation-Manufacturing Equip |
| 56193 | Revolving Funds-Depreciation-Medical Equipment |
| 56194 | Revolving Funds-Depreciation-Office Equipment |
| 56195 | Revolving Funds-Depreciation-Payphone- Data Processing Equipment |
| 56196 | Revolving Funds-Depreciation-Payphone Rev-Off Equip |
| 56197 | Revolving Funds-Depreciation-Transportation Equip |
| 56198 | Revolving Funds -Amortization-Software |
| 56199 | Revolving Funds -Amortization-Perpetual License Fees |
| 56200 | Revolving Funds -Amortization-Payphone Licenses |
OSC Adjusting Entries (58000) - Adjustment Period Accounts to be used by the Office of the Comptroller only.
| 58010 | Prior Year Expenditure Adj. |
| 58555 | Budget Expenditure True Up |
| 59999 | Lapsing Closeout Account-OSC |
Accounts in Bold Lettering are not transactable accounts
Back to Chartfield Table of Contents