Funds are allocated to departments at the major object level (Personal Service (IFR's), Temporary Service, Supplies and Expense, Equipment, and for each of the Recharge Areas). Within each of these objects, a coding scheme is applied to each transaction to provide additional information regarding the nature of the transaction. This coding scheme is referred to as sub-objects.
Sub-objects provide information on what is being purchased with account funds. The University has established standardized sub-objects for most items which may be purchased. Specific needs for additional coding should be brought to the attention of the Accounting Office.
Usually sub-objects are assigned by the Purchasing or Accounting Offices when transactions are processed. However, departments with special coding needs should insert the code when preparing the requisition. The Purchasing or Accounting Office will not change a sub-object code assigned by the department unless it conflicts with the overall University coding structure.
ATTACHMENT II-5 provides a full listing of University assigned sub-objects.