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NOTE: If you wish to print the PDF version of the State Standard Expenditure Object Codes listing, be sure to print the form using the "printer" icon in the Acrobat Reader window - NOT your browser's print icon or file print command.

·         STATE STANDARD EXPENDITURE OBJECT CODES (PDF FORMAT)

·         STATE STANDARD EXPENDITURE OBJECT CODES (HTML FORMAT)


The Bureau of Accounting is responsible for setting up and maintaining object codes. Expenditure object codes are used to identify the type of services, materials, or other charges for which funds are expended using the State's accounting system - Florida Accounting Information Resource (FLAIR). Six digits are defined for the code, the first four being the state standard, the last two available for users. The state standard expenditure object codes are listed in the FLAIR/SAMAS Manual, and listed on the title file available on-line through departmental accounting. In this document the object codes selected for 1099 reporting are shown in green print. The object code detail is not used in the preparation of the Comprehensive Annual Financial Report (CAFR), however, the object code detail is used extensively by the legislature and the Executive Office of the Governor.


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