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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. 

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