Object Code Changes per Controller’s Memorandum No. 21

John P. Kruczek, University Controller

In accordance with State Comptroller’s Memorandum No. 21, separate object codes have been established for repair and maintenance expenditures. Object code 241XXX, Repairs and Maintenance-Commodities, will be used for repair and maintenance expenditures determined to represent purchases of commodities. Object Code 242XXX, Repairs and Maintenance – Services, will be used for expenditures determined to represent purchases of contractual services. Object Code 240XXX, currently used for repairs and maintenance, will not be available.

The classification of related procurements should be based on the classification of the majority of an expenditure. For example, a maintenance or repair service that includes an incidental charge for supplies, should be encumbered and paid under a services object code.

The following is a list of the current object codes affected and the corresponding replacement object codes:

               Current                            Replacement
          Repairs & Maintenance               Repairs & Maintenance
                                             Commodities    Services
                240001                           241001       242001
                240002                           241002       242002
                240003                           241003       242003
                240004                           241004       242004
                240005                           241005       242005
                240006                           241006       242006
                240008                           241008       242008
                240011                           241011       242011
                240022                           241022       242022

Effective immediately, the new object codes should be used for all new purchase orders and encumbrances. Please note that it is not necessary to submit Change Orders to correct existing encumbrances with 240XXX object codes. Existing encumbrances and current year expenses will be corrected systematically.

Please call me at 392- 1321 if you have any questions regarding this change.