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Consultants Cost Proposal Contract Negotiations Encumber Funds Finalize Execute Final Audits
Matching Exercise
Knowledge Check Task Orders Progress Meetings Amendments Scope Schedule Cost & Payments
Matching Exercise
Knowledge Check Object Codes
Object codes are three-character expenditure classifications used for non-Caltrans contract labor defined in the Accounting Coding Manual. The object codes ending in “32” (e.g., 032, 132, 232, et al), X32, cover contract labor.
Notice that each code is used to identify contract costs (who they will be paid by and to), and the descriptions rely upon the labor’s direct impact on project delivery or the type of project to which it is applied. How the contract work is applied – not necessarily the type of work done – can determine the object code that should be used. Differences in meaning from one object code to another can be subtle.
Fed. Aid Elig. |
Agency Object |
Title/Description |
Object Detail |
Budget Category |
6,7 |
232 |
CONSULTANT AND PROFESSIONAL SERVICES - PROJECT DELIVERY: Payments for consultant and professional services related to project delivery when performed under service contract. Also covers… |
402 |
11 |
6,7 |
832 |
CONSULTANT AND PROFESSIONAL SERVICES BY GOVERNMENT AGENCIES - PROJECT DELIVERY: Payments for consultant and professional services performed by government agencies related to project delivery when performed under cooperative or interagency agreement. Also covers… |
402 |
11 |
In this example, two factors that distinguish 832 from 232 are the type of agreement and who is performing the service.
- Private consultant costs for Right-of-Way engineering directly related to project delivery would be associated with object code 232.
- The object code would be 832 if the same work was performed by a government agency under a cooperative or interagency agreement.
Click on the image of the flow chart below to decide which object code is appropriate for a given service contract.
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