OFFICE OF THE STATE COMPTROLLER
STATE ACCOUNTING MANUAL

Expenditure Accounts (50000)

Purchased and Contracted Services (51000)

Professional, Scientific, & Technical Services (51010)

51111 Attorney Fees
Fees paid to attorneys on contract (IRS reportability requirements).
51112 Arbitration/Mediation Services
Payments for arbitration and/or mediation services on contract.
51113 Gross Proceeds
51114 Miscellaneous Litigation Costs
51115 Other Payments-Legal Services
51117 Court Appointed Attorneys
51118 Contract Attorneys
51119 Attorney Contracts > 30 Hours
51120 Juvenile Standby Attorneys
51121 Magistrates
51122 Fact Finder
51123 Attorney Referees
51124 Office of Victim Services Commissioner
51131 Medical Program Support Services
51132 Non- Medical Program Supp Services
51133 Organizational Development
51134 Client Outreach and Referral
51151 Compensation Damages-Physical Injury
51152 Compensation Damages-Non-Physic Injury
51153 Emotion Distress-Excss/Med Care
51154 Emotional Distress-Med Care
51155 Other Settlements - Reportable
51156 Other Settlements-Non-Reportable
51157 Punitive Damages
51158 Workers Comp Awards-Back Wages
Settlement via lump sum payments for lost wages as a result of a covered Workers' Compensation injury.
51159 Workers Comp Awards-Other
Settlement via lump sum payments for expenses incurred as a result of a covered Workers' Compensation injury. Payment could include expenses for medicines, medical services, or permanent injury damages.
51180 Accounting/Auditing Services
51190 Appraisal Services
Real and personal property appraisal services
51200 Employee Assistance Program Services
Payments to contractors/vendors for services provided to State employees under the Employee Assistance Program.
51210 Engineer/Architect Services
51220 Hazardous Waste Disposal Services
Payments for the disposal of hazardous waste materials both from State-owned or leased facilities or private property.
51230 Management Consultant Services
Payments to persons, firms, or corporations, where none of the characteristics of an employer-employee relationship are present, hired to provide management consultation advice or services under a contract that defines the services or end products to be delivered.
51245 Medical Services-Non-Profits
All payments for medical services provided by not-for-profit corporations. Professionals include dentists, medical examiners, physicians, or other medical or health care providers. When making payments under this object code, the reportable type must always be "Y" (yes) regardless of corporate status.
51250 Medical Services-For-Profits
All payments for medical services of professional firms, individuals, or corporations, where none of the characteristics of an employer-employee relationship is present. Professionals include dentists, medical examiners, physicians, or other medical or health care providers. When making payments under this object code, the reportable type must always be "Y" (yes) regardless of corporate status.
51270 Veterinary Services
51280 Insurance Consultant Services
51290 Educational Services

Other Services (51500)

51510 Advertising and Marketing
51520 Animal Care
Services purchased or contracted for the care of animals. Includes kenneling, washing, etc.
51530 Auction Services
51540 Board Member Fees
Stipends and other payments to Board members
51550 Burial Services
51560 Capias
51570 Catering Services
51580 Collection Agency Services
51590 Conf/Seminars/Workshop-Hosting
51600 Conservator Services
51610 Credit Card Processing Srvcs
51620 Fees And Permits
51630 Firefighting
51640 Freight & Cartage
Transportation of commodities where the particular commodity to which the charge is applicable cannot be identified. Charges which can be identified with a particular commodity should be added to the cost of the commodity. Contract trucking and armored car service are included here.
51650 Graphic Design
51661 General Honoraria
51662 Athletes And Entertainers
51671 Automated Legal Research
51672 Court Reporting Services
51673 Newsclip Service
51674 Online Information Services
51675 Subscriptions
Periodical and magazine subscriptions related to the agency's functions.
51691 Insurance-Automobile
Premiums paid for automobile insurance coverage.
51692 Insurance-Fidelity
Premiums paid for fidelity insurance coverage.
51693 Insurance-Fire
Premiums paid for fire insurance coverage.
51694 Insurance-Miscellaneous Casualty
Premiums paid for miscellaneous casualty insurance coverage.
51695 Insurance-Professional Liability
Premiums paid for professional liability insurance coverage. Includes malpractice insurance
51710 Investigation Services
51720 Jury Duty
51730 Laundry Services
51740 Leasing Of Personal Property
Renting or leasing of all personal property not coded under 52511, 52512, 53011, 53031, or 53051. Payments under capital leases, however, should be coded to equipment.
51750 Licenses
All licenses, including motor vehicle operators, etc. (Does not include license forms purchased for issue.)
51761 Delivery Services
51762 Express Postage
51763 Mail Process Services-No Postage
Payments for mailing handling services: sorting, stuffing, addressing, etc. Not to include the cost of postage, use 51764 for postage.
51764 Regular Postage
Regular postage costs for all classes of mail, including metered mail.
51780 Membership Dues
Membership dues in associations and other organizations, all related to the agency's functions. Newspapers, etc., purchased on stands are coded 54190
51790 Moving Services
Relocation of State Agency offices and/or facilities
51800 Non-Employee Reimbursements
Reimbursement of expenses incurred on behalf of State agencies by volunteers.
51810 Pest Control-Non-State Premise
Payments for pest control services, extermination, and/or removal on non-state owned or leased property.
51820 Photographic Services
includes film processing, Microfiche/Magnetic Tape, photographers, etc.
51830 Post Office Box Rental
51840 Public Bus Transportation Oper
51850 Records Destruction Services
51860 Referees/Umpires
51871 Blueprinting
51872 Legal Briefs
51873 Photocopying
51874 Printing & Binding
51891 Roadways Services-Contractual
51892 Roadways Services-Utilities
51893 Commuter Lots & Rest Areas
51894 Roadway Signs-Install & Remove
51920 Security Srvc-Non-State Premis
51930 Service Of Process
51940 Services-Resale/Manufacturing
51950 Storage Expenses
51960 Surveying & Mapping
Contracted service for the survey of land and development of certified survey maps.
51970 Temporary Services
51981 Drug & Alcohol Testing
51982 Laboratory Services & Testing
51983 Testing & Analysis Of Material
51990 Vendor Commissions
52000 Translation & Interpretation
52010 Religious Services
52020 Relocation Services
52031 Transportation Of Persons-Gen
52032 Emergency Transportation
52033 Public Transportation
52050 Visual Media Services
52060 Witness Compensation
52070 Training Costs Non-Employees

Rental and Maintenance - Equipment (52500)

52511 Office Equipment Lease/Rental
52512 Equipment Lease/Rental-Other
52513 Maintenance Truck Rental
52531 Office Equipment Maintenance /Repair-Contractual
Payments for the repair and maintenance of office equipment on contract.
52532 Office Equipment Maintenance/Repair-Non-Contract
Payments to vendors for the repair and maintenance of office equipment not on contract.
52541 Other Equipment Maintenance /Repair-Contract
Payments for the repair and maintenance of equipment, other than office equipment, on contract.
52542 Other Equipment Maintenance /Repair-Non Contract
Payments to vendors for the repair and maintenance of equipment, other than office equipment, not on contract

Client Services (52700)

52710 Board & Care Of Clients
Payments to private providers for client care, includes room, board & administrative cost.
52720 Client Subsidies
52730 Client Therapy Services
52740 Drug & Alcohol Educ/Treatment
52741 Wage Restitution to Clients
52742 Client Services-General
Maybe used to distinguish payments to private providers for client care not in an institutional setting, from those charged to expenditure account 52710 for care in an inpatient facility.

Motor Vehicle/Aircraft/Watercraft Costs (53000)

53011 Motor Vehicle Rental
Includes vehicles rented from other than State agencies.
53012 Motor Vehicle Repairs
53013 Motor Vehicle Maintenance
53014 Motor Vehicle Fuel
53015 Motor Vehicle Parts-Repair & Maintenance
53016 Motor Vehicle Accessories
53017 Motor Vehicle Fuel - Diesel
53018 Motor Vehicle Fuel -Bio Diesel
53019 Solid/Liquid Sodium Acetate
53031 Aircraft Rental
Includes aircraft rented from other than State agencies.
53032 Aircraft Repairs
53033 Aircraft Maintenance
53034 Aircraft Fuel
53035 Aircraft Parts-Repair & Maintenance
53036 Aircraft Accessories
53051 Watercraft Rental
Includes watercraft rented from other than State agencies.
53052 Watercraft Repairs
53053 Watercraft Maintenance
53054 Watercraft Fuel
53055 Watercraft Parts-Repair & Maintenance
53056 Watercraft Accessories

Premises and Property Expenses (53300)

53311 Premises Rent Expense-Landlord
53312 Premises Rent Exp-Agent/Management Company
53313 Premises Real Estate Taxes
53331 Electricity
53332 Natural Gas/Propane
53333 Oil
53334 Water
53335 Sewer
53336 Heating
Charges for hot water supplied by an outside vendor and used for heating of buildings.
53337 Cooling
Charges for chilled water supplied by an outside vendor and used for cooling of buildings.
53361 Premises Alarm Systems
53362 Premises Security Services
53363 Premises Security Guards
53364 Premises Fire Protection
53380 Premises Cleaning Services
53390 Premises Cleaning Supplies
53401 Premises Repair/ Maintenance Services
53402 Premises Repair/ Maintenance Supplies
53403 Premises Grounds Maintenance
53404 Premises Pest Control
53405 Premises Property Management Srvcs
53406 Replacement Parts for Off Road
53407 Blades: Snowblower, Snowplow
53450 Premises Waste/Trash Services

Information Technology (53700)

53715 IT Consultant Services
Payments to persons, firms, or corporations not employed by the State, hired to provide Information Technology professional advice or services under a contract that defines the services or end products to be delivered.
53720 IT Data Services
Data processing services provided for an agency by another agency or an outside vendor. State Data Center services, microfilming services, data entry service, etc.
53735 IT Hardware Lease/Rental
Rent or lease of all electronic and related equipment. Payments under capital leases, however, should be coded to equipment.
53740 IT Hardware Maint & Support
Maintenance charges for data processing hardware on equipment owned by the State or required to have maintenance coverage per contractual agreement terms.
53755 IT Software Licenses/Rental
Charges for data processing operating systems, utility routines, or application programs furnished by a vendor.
53760 IT Software Maint & Support
Charges required to provide up-to-date versions (releases) of data processing operating systems, utility routines, or application programs. Services that are typically supplied by a vendor in support of software that has been licensed from a vendor. These services could include installation of software, modifications to software, adapting a given software application to a specific version of a vendor operating system.

Communications (53800)

53810 Beeper/Pager Services
53820 Cellular Communication Services
53830 Internet Services
53840 Radio Services
53850 Telephone Repair & Maintenance
53860 Telephone Installation
53870 Loc/Long Distance Telecomm Services
53880 Telecomm Non-Profit
53900 Television/Cable Services
53920 IT Supplies

Purchased Commodities (54000)

54010 Agric/Hort/Livestock Supplies
54020 Clothing & Footwear
54030 Commodities-Resale/Manufacture
54040 Drugs & Pharmaceuticals
54050 Food And Beverages
54060 General Office Supplies
All purchases of articles necessary to the operation of an office. Use 51764 for Postage. IT Supplies are charged to 53920.
54070 Highway Supplies
54071 Electrical Supplies
54072 Misc. Bituminous Materials
54073 Salt: Road
54074 Sand: Road
54080 Kitchen & Dining Supplies
54090 Laboratory Supplies
54100 Laundry & Cleaning Supplies
54110 Law Enforcement & Security Supplies
54120 Maintenance Supplies-Non Premises
54130 Manufacturing Supplies
54140 Medical Supplies
54150 Minor Equipment
54160 Personal Hygiene Supplies
54170 Photographic & Video Supplies
54180 Printing Supplies
54190 Publications And Music
Includes newspapers and magazines purchased over the counter.
54200 Promotional Supplies
54210 Recreational Supplies
54220 Religious Supplies
54230 Museum Artifacts

Other Charges (54700)

54710 Funding Imprest Accounts
54720 Indirect Overhead-Fed & Other Projects
54730 Interest Expense
54740 Loans
54750 Payments To Inmates/Clients
54761 Petty Cash-Increases
54762 Petty Cash-Losses
54770 Reimbursements
54780 Rewards
54790 Unemployment Comp-Transfer-US Treasury
54800 Criminal Injury Awards
54810 Higher Education Operating Expenses
54830 Unclaimed Property Payments
54840 Advanced Refunding Escrow
54850 Other Program Expenses

Fixed Charges (55000)

55020 Fees & Exp-Educ-Blind Persons
55030 Fellowships & Stipends
55040 Grant Funds Ret/Grant Refund
55050 Grants-Other
55060 Voc. Training-Blind Persons
55070 State Aid Grants
55080 State Aid Grants-State Agency
55090 Student Grants & Aid-Graduate
55100 Student Grant & Aid-Undergrad
55110 Transfer-Grant-State Agencies
55120 Transfer Grant Expenditures between State Agencies
55200 Debt Sevice Paid

Capital Outlays (55400)
Capital Outlays - Land (55410)

55420 Building Sites
55430 Farm Lands
55440 Non-Structure Improvements-Bldg Sites
55450 Non-Structure Improvements-Farm Lands
55460 Sites-Park/Public Place/Amusements
55470 Land-Bridge Approaches/Rights Of Way
55471 Interest on Reassessments
55472 Taxes, Assessments and Liens
55473 Moving and Relocation Costs
55474 Supplemental Relocation Costs
55480 Forest Preserves
55490 Riparian Lands-Fishing Rights
55500 Fish Hatcheries
55510 Game Sanctuaries
55520 Land Acquired For Filter Beds
55530 Waterfowl Management Areas
55540 Wells

Capital Outlays - Equipment (55600)

55610 Capital-Office Equipment
55620 Capital-Medical & Lab Equipmnt
55630 Capital-Educational Equipment
55640 Capital-Motor Veh Equipment
55650 Capital-Highway Machinery
55660 Capital Outlays-Books
55670 Capital-Transportation Equip
55680 Capital-General Plant Equip
55690 Capital-General Agency Equip
55700 Capital-IT Hardware Purch/Inst
55710 Capital-Telecomm Equip/Syst
55720 Capital-Research Equipment
55730 Data Processing Equipment

Capital Outlays - Buildings/Improvements (55800)

55810 Government Buildings
55820 Institutional Buildings
55830 Armories
55840 Farm Buildings
55850 Highways
55860 Bridges
55870 Docks And Wharves
55880 Sea Walls & Jetties
55890 Other Structures

Adjusting - Revolving Operations (56000) - Accounts to be used by Revolving Funds only.

56010 Revolving Funds-Goods/Services-Resale/Manufacture
56020 Revolving Funds-Direct Materials Used
56030 Revolving Funds-Direct Labor Used
56040 Revolving Funds-Manufacturing Overhead Used
56050 Revolving Funds-Costs Of Goods Manufactured
56060 Revolving Funds-Costs Of Goods Sold
56071 Revolving Funds-Inventory Variance-Raw Material
56072 Revolving Funds- Inventory Variance-Work-In-Proc
56073 Revolving Funds- Inventory Variance-Finish Goods
56080 Revolving Funds-Sales Tax Expense
56090 Revolving Funds-Donations
56100 Revolving Funds-Loss On Car Pool Sales
56110 Revolving Funds-Loss On Sale Of Equipment
56120 Revolving Funds-Loss On Trade-In Of Equip
56130 Revolving Funds-Loss On Disposal Of Assets
56140 Revolving Funds-Shrinkage/Obsolescence Exp
56150 Revolving Funds-Chargebacks
56160 Revolving Funds-Bad Debt Expense
56170 Revolving Funds-Cash Discounts
56181 Revolving Funds-Depreciation-Infrastructure
56182 Revolving Funds-Amortization-Buildings
56183 Revolving Funds-Depreciation-Improve-Non Bldgs
56184 Revolving Funds-Depreciation-General Plant
56185 Revolving Funds-Amortization-Leasehold Improvement
56186 Revolving Funds-Depreciation-Data Center Plant Equip
56187 Revolving Funds-Depreciation-Data Processing Equipment
56188 Revolving Funds-Depreciation-Educational Equipment
56189 Revolving Funds-Depreciation-Farm Equipment
56190 Revolving Funds-Depreciation-Fleet Automobiles
56191 Revolving Funds-Amortization-Leasehold Imp- Data Processing Equip
56192 Revolving Funds-Depreciation-Manufacturing Equip
56193 Revolving Funds-Depreciation-Medical Equipment
56194 Revolving Funds-Depreciation-Office Equipment
56195 Revolving Funds-Depreciation-Payphone- Data Processing Equipment
56196 Revolving Funds-Depreciation-Payphone Rev-Off Equip
56197 Revolving Funds-Depreciation-Transportation Equip
56198 Revolving Funds -Amortization-Software
56199 Revolving Funds -Amortization-Perpetual License Fees
56200 Revolving Funds -Amortization-Payphone Licenses

OSC Adjusting Entries (58000) - Adjustment Period Accounts to be used by the Office of the Comptroller only.

58010 Prior Year Expenditure Adj.
58555 Budget Expenditure True Up
59999 Lapsing Closeout Account-OSC

Accounts in Bold Lettering are not transactable accounts

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