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:

  1. Character

    Character is the primary classification of revenues or expenditures.
    Expenditure character codes and titles
    Revenue character codes and titles


  2. 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.


  3. 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


  4. 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.

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