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Expenditure Classification Handbook consolidated into one document for ease of reference and navigation

Filing cabinet labels in alphabetical order

The Office of the Comptroller is pleased to announce that the Expenditure Classification Handbook has now been consolidated into one document for ease of reference and navigation. 

The single file for the Expenditure Classification Handbook is available at 

At this time, no substantive changes have been made to object classes or object codes. 


The Handbook has been updated so that internal links will now take users to that object class within the document itself, rather than opening a new document. The document is hosted on PowerDMS, but a PowerDMS login is not required to view the Handbook. 

Please contact the Office of the Comptroller Solution Desk with questions regarding the Expenditure Classification Handbook. 

About the 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. 

The Expenditure Classification 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 of Massachusetts.