Expenditure Classification Handbook

The Office of the Comptroller (CTR) establishes a schedule of object classes and codes to be used in all accounting for expenditures. This Handbook includes the object code descriptions and instructions regarding the encumbering and expenditure of all funds and is used for all expenditures of the Commonwealth. 

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MMARS and HR/CMS users have expanded access to the Expenditure Classification Handbook through CTR's PowerDMS portal.

• Instructions  
   

• Section AA
  State employee compensation
   

• Section BB
  State employee-related expenses
   

• Section CC
  Special employees/contracted services
   

• Section DD
  Pension and insurance-related expenditures
   

• Section EE
  Administrative expenses
   

• Section FF
  Programmatic facility operational supplies and related expenses
   

• Section GG 
  Energy costs, utilities and space rental expenses
   

• Section HH
  Consultant service contracts
   

• Section JJ
  Programmatic operational services
   

• Section KK
  Programmatic equipment purchase
   

• Section LL   
  Programmatic equipment tax exempt lease-purchase (telp), lease and rental, maintenance and repair
   

• Section MM
  Purchased client human and social services and non-human services programs
   

• Section NN
  Horizontal and vertical construction, improvements, maintenance and repair costs and land acquisition
     

• Section PP 
  Grants and subsidies
   

• Section RR  
  Entitlement programs
   

• Section SS   
  Debt payment
   

• Section TT   
  Loans and special payments
   

• Section UU  
  Information technology expenses
   

• Index 

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