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The Office of the Comptroller (CTR) establishes a schedule of object classes and codes to be used in all accounting for expenditures. This Handbook includes the object code descriptions and instructions regarding the encumbering and expenditure of all funds and is used for all expenditures of the Commonwealth of Massachusetts.

MMARS and HR/CMS users have expanded access to the Expenditure Classification Handbook through CTR’s PowerDMS portal.

Expenditure Classification Handbook

Instructions
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Section AA

State employee compensation

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Section BB

State employee-related expenses

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Section CC

Special employees/contracted services

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Section DD

Pension and insurance-related expenditures

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Section EE

Administrative expenses

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Section FF

Programmatic facility operational supplies and related expenses

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Section GG

Energy costs, utilities, and space rental expenses

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Section HH

Consultant service contracts

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Section JJ

Programmatic operational services

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Section KK

Programmatic equipment purchase

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Section LL

Programmatic equipment tax exempt lease-purchase (telp), lease and rental, maintenance and repair

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Section MM

Purchased client human and social services and non-human services programs

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Section NN

Horizontal and vertical construction, improvements, maintenance and repair costs and land acquisition

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Section PP

Grants and subsidies

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Section RR

Entitlement programs

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Section SS

Debt payment

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Section TT

Loans and special payments

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Section UU

Information technology expenses

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Index
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