CLASSIFICATION STRUCTURE
OBJECT COMPONENTS
The object component allows for the
identification of specific types of resources received and
expended by the State. Four levels of object classification are
required to fully classify receipt and expenditure data:
- Character
- Major Object
- Minor Object
- Detail Object
- Character
Character is the primary classification of revenues or
expenditures.
Expenditure
character codes and titles
Revenue
character codes and titles
- Major
Object
Major object, which is a breakdown of character,
denotes a broad categorization of receipts and
expenditures . Note that major object is the equivalent
of the primary type of classification used in the budget
preparation process.
Expenditure
major object codes and titles
Revenue
major object codes and titles.
- Minor
Object
The minor object is a refinement of the major object
and designates the specific identity of a receipt or
expenditure. The minor object is represented by a
two-digit code. Note that minor object is the equivalent
of the secondary type of classification used in the
budget preparation process. Expenditure minor object codes and titles
Revenue
minor object codes and titles
- Detail
Object
The Detail object is a sub-classification minor
object. The purpose of the detail object, which is
represented by a two-digit code, is to provide another
level of object coding for specialized reporting.
To: Classification Structure Index