Departments should utilize object codes in a consistent manner, and exercise care that expenses are recorded to the code which most accurately describes the charge. This is important to ensure proper financial and management reporting. It is also important to utilize proper codes so that costs which are unallowable can be properly aggregated and excluded when calculating the indirect cost recovery rate in accordance with the Office of Management and Budget Circular A-21.

The following listings of non-payroll expenditure object codes are available via pdf:

1. The complete updated version of the Object Code Listing
2. Unallowable Object Codes and Object Codes with Warning for Sponsored Contracts and Grants awards

Both the Alpha list and Group list have been refined to exclude obsolete and inactive codes. The Object Codes by Groups listing shows the valid sub codes that can be utilized with each object code. A brief description of certain object codes has been included to clarify the types of charges to be made to those codes. Need help? - contact Terri Kirkman X42603 or e-mail tkirkman@finance.ucla.edu