Legacy Object of Expenditure Codes

Legacy object of expenditure codes (line items) are used to budget, account for, and report costs according to the types of goods or services purchased or consumed. Legacy object codes are not intended to identify the purpose or function served or accomplished by the proposed or actual disbursement. For object data to be meaningful, legacy object codes must be used consistently from year to year and across departments.

• Introduction
• Line-Item Listing of Object Codes

Departments may account for legacy object codes in greater detail than shown in this section. However, legacy object details maintained in departmental systems must logically accumulate under the legacy object codes identified and authorized in this section.

For questions or comments regarding legacy object codes, please contact the Department of Finance, Fiscal Systems and Consulting Unit:

Phone: (916) 324-0385

Email: FSCUHotline@dof.ca.gov