Fiscal Officer Overview

Using the Correct Object Code

As described in the  Understanding Accounts and Funds - Object codes page, an object is a 4-digit alphanumeric code that defines the type of a financial transaction including, for expenses, what was purchased.  It is important to use the correct object code in your transactions for the University to report expenses correctly in our financial reports.  The object codes that are selected should describe your purchase/expense.  Below is a list of commonly used object codes with definitions and applicable restrictions that should be considered before being used.

Note: On purchasing documents the object code is derived from the commodity code.  To ensure the object is correct on a purchasing document you must select the correct commodity code.

7235 - Business & Mangement Consultants

Payments for business and management consultants. See UCD PPM 380-70 policy and restrictions.

Contact General Accounting for more detailed questions.

8005 - Computers, IT Supplies & Accessories

Non-Inventorial equipment - acquisition value under the $5,000 equipment threshold. For classification of Inventorial Equipment see UCD PPM 350-50.

7326 - Consultants & Other Temp Contract Services

Payments for independent consultants and independent contractors. See UCD PPM 380-70 and UCD PPM 380-71 policy and restrictions.

Contact General Accounting for more detailed questions.

8072 - Employee Non-Cash Awards

Specific work-related events and expressions of sympathy may be acknowledged with a non-cash gift as defined in BFB-G-41.  

  • Federal or State Funds may not be used for sympathy gifts, cash contributions, raffle prizes, door prizes, and incentive gifts to complete surveys and questionnaires.

See UCD PPM 380-50 for policy and restrictions.

Gift cards for staff employees, student employees and academics for service awards, spot awards and retirements should use object code 8072.

Gifts to non-employees including students should use object code 7710.

 

7215 - External Purchased Services

Payments for externally purchases services.

Contact General Accounting for more detailed questions.

7710 - Gifts/Donations

Presentation of gifts to non-University individuals or organizations is permitted when the gift benefits the University, is in furtherance of a University business purpose, and is clearly necessary to the University's fulfillment of its role as a good community citizen, as described in BFB-G-42.  

  • Gifts may not be charged to State Funds except for a gift awarded to a student for an academic achievement.
  • Federal, local government, and private contract and grant funds may not be used to purchase gifts, unless such expenses are specifically authorized in the contract or grant and only to the extent and for the purpose(s) so authorized.

See UCD PPM 260-45 for policy and restrictions.

7900 - Honoraria

Payments for an award granted to an individual in recognition of special service or distinguished achievement for which custom or propriety precludes setting a fixed price. State funds may not be used for payment of honoraria per UCOP Accounting Manual D-371-35.  See UCD PPM 380-76 for policy and additional restrictions.

Honoraria for non-employees are usually processed through a Disbursement Voucher. Honararia for employees must be processed through payroll.

7299 - Memberships

Payment of dues or other institutional fees. See UCD PPM 380-75 for policy and restrictions.

No social organizations should be charged to State General Funds.

8025 - Office Furniture Under $5,000

Furniture that does not meet the definition of inventorial equipment because the acquisition value is less than $5,000. For classification of Inventorial Equipment see UCD PPM 350-50.

8070 - Office Supplies

Payment of non-laboratory supplies used in the office that are not considered non-inventorial equipment. For classification of non-inventorial and inventorial equipment see UCD PPM 350-50.

720A - Participant Support Cost

Payment of an expense of a participant in a research project, the department may use object code 720A instead of 7202.  Example may include payment for medical treatment as a result of the study, etc.  These payments still need to follow the Internal Review Board process and require an Internal Review Board Number.

These payments are made on a Disbursement Voucher (DV).

PCRD - Purchasing Card Billing (DO NOT USE)

PCRD is the default object code used when the Procurement Card Document (PCDO) is initiated.  This object code must be changed prior to approving the PCDO document.  If PCRD appears in your ledger and the PCDO document has been approved, you will need to complete a Distribution of Income and Expense (DI) or General Error Correction (GEC) document to change the PCRD to an object code that describes the original purchase.

7202 - Research Subjects

Per the UC Davis Human Research Protection Program plan, in general, this institution is considered engaged in a particular non-exempt human subjects research project when this Institution’s employees or agents for the purposes of the research project obtain: (1) data about the subjects of the research through intervention or interaction with them; (2) identifiable private information about the subjects of the research; or (3) the informed consent of human subjects for the research. For more information visit the IRB Administration web page.

Gift cards given to research participants as an incentive for participating should use object code 7202.  These payments still need to follow the Internal Review Board process and require an Internal Review Board Number.

7200 - Services (DO NOT USE)

Do not use - Contact General Accounting for more detailed questions.

Object codes that should be considered are:

7215 - External Purchased Servcies

7235 - Business & Management Consultants

7326 - Consultants & Other Temp Contract Services

7715 - Sponsorship

Sponsorship/contribution in support of an event by another entity, and the University is receiving a benefit in exchange for the financial contribution. More information on sponsorship is available on the sponsorship agreement pdf.

For more information on business and revenue contracts visit the Procurement & Contracting Services types of agreement page.

7716 - Sponsorship - Internal to UC Davis

When a department is sponsoring a student organization or an internal deparment activity for less than $1,000. Sponsorships over $1,000 should use a budget or expense transfer (Budget Adjustment or Distribution of Income or Expense, respectively).

This should only be used when the sponsored and sponsoring departments do not have the same fund source for a budget transfer or an actual expense transfer is too cumbersome.

You should not use object code 7716 (Sponsorship-Internal to UC Davis) on State General Funds or federal funds because of the numerous restrictions on those funds.  If your activity is sponsored by these types of funds you should transfer allowable expenses instead of using a sponsorship object code.


Commitment Tracking Object Consolidations

COBL - Committed Obligations

Committed obligations are planned uses of funds tied to specific commitments for an identified organization or individual, and could be considered legally binding; or are funds designated by the Provost/BIA as committed obligations. Committed obligations have been approved in writing by the appropriate decisionmaking authority e.g. executive management level (Chancellor, Provost, Dean, Vice Chancellor or equivalent), or as delegated by this level.

For more information on the appropriate use of the object and project codes for commitment tracking please visit Budget & Institutional Analysis' Carrryforward Fund Management site.

KOBL - Known Obligations

Known obligations are tied to planned expenditures for items/purposes, but costs and timing are estimated (for example, start‐up funds for a faculty hire without specificity as to the precise position or timeframe for recruitment). These obligations have been approved in writing by the appropriate decisionmaking authority e.g. executive management level (Chancellor, Provost, Dean, Vice Chancellor or equivalent), or as delegated by this level.

For more information on the appropriate use of the object and project codes for commitment tracking please visit Budget & Institutional Analysis' Carrryforward Fund Management site.

Frequently Asked Questions

Why should I care about object codes?

Object codes are important for financial reporting and ensuring we are being good stewards of the funds that have been entrusted to us.  In order for the University to report its expenditures accurately to all our stakeholders, fiscal officers must ensure that the appropriate object codes are used on all transactions.

I track my purchasing card purchases with the PCRD object code, why do I need to change it?

In order to report expenses correctly on financial reports at the department, dean's office and university level,  the object code must reflect what was actually purchased.  Using PCRD only identifies that a purchasing card was used but it does not identify what was purchased. 

To obtain a list of all purchasing card transactions for your unit, you can use the Credit Card Payment Lookup report (DS 391).


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