Object Codes and Structure
STARS' Object structure allows you to categorize revenues and expenditures by the nature of the receipt or disbursement. Most agencies have appropriations that limit the amounts that can be spent by the major expenditure object categories – Personnel Costs, Operating Expenses, Capital Outlay, and Trustee and Benefits.
The Division of Statewide Accounting (DSA) establishes subobject codes with approval from the Division of Financial Management and the Legislative Services Office. The duties of the State Controller and the Division of Financial Management regarding Expenditure Object Codes are described in Idaho Code 67-3508. Agencies can define their own Subobject Details.
Object codes are a way to classify expenditures by function and object, and revenue and nonrevenue receipts by function and source. See Idaho Code 67-1101.
The table below describes the levels of the STARS object codes for revenues and expenditures. The Control Type includes statewide (affects all agencies) or agency (affects only your specific agency) level controls.
Both Expenditure and Revenue Object codes are structured with the same hierarchy:
1. Object codes.
2. Summary Object codes divide the Object codes into functional categories.
3. Subobject codes divide the Summary codes futher.
4. Subobject Detail codes are agency-specific, agency-defined categories of the Subobjects.
Per Idaho Code 67-3508, the types of expenditure objects in all appropriations made by the legislature, all estimates made for budget purposes, and all expenditures made from appropriations or funds received from other sources, except where the legislature expressly departs from the classification as set forth in any appropriation bill, shall be classified and standardized by items as follows:
Personnel Costs shall include the salaries or wage expenses of employees and officers, whether full-time, part-time, or other irregular or seasonal help and including compensation or honorarium of members of boards or commissions, and shall also include the employer's share of contributions related to other benefits provided to those employees and officers.
Operating expenditures shall include all expenses for services, travel, consumable supplies, and minor items of equipment not otherwise classified under personnel costs, capital outlay, or trustee and benefit payments.
Capital outlay, when used in an appropriation act, shall include all expenditures for land, highways, buildings including appurtenances, fixtures and fixed equipment, structures, which also includes additions, replacements, major repairs, and renovations to, which materially extends the capital assets' useful life or materially improves or increases its capacity, and shall include compensation for independent contractors. Automobiles, domestic animals, machinery, apparatus, equipment and furniture including additions thereto, which will have a useful life or service substantially more than two (2) years, shall also be included.
TRUSTEE AND BENEFIT PAYMENTS
Trustee and benefit payments shall include the cash payments of welfare or retirement benefits to individuals and payments to individuals, persons, or political entities, and not otherwise classified under personnel costs, operating expenditures or capital outlay.
OTHER FINANCIAL SOURCES AND USES
These expenditure object codes include transfers (operating transfers out), general fund statutory transfers out (per legislation), and other funds statutory transfers out (per legislation).
The expenditure object codes are further categorized as follows:
Gross Salary and Wages
Employee Development Costs
Repair & Maintenance Services
Employee Travel Costs
Fuel & Lubricant Costs
Manufacturing & Merchandising Costs
Repair & Maintenance Supplies
Institutional & Residential Supplies
Specific Use Supplies
Rentals & Operating Leases
Property & Improvements
Buildings & Improvements
Educational Materials & Equipment
Specific Use Equipment
Miscellaneous Capital Outlay
Awards, Contributions, & Claims
Educational & Training Assistance
Federal Payments to Subgrantees
Miscellaneous Payments as Agent
Non-Federal Payments to Subgrantees
General Fund-Statutory Transfers Out
Other Funds-Statutory Transfers Out
Finally, Expenditure Subobject codes are used to provide the expenditure summary object code classifications in the budget and for financial reporting. The state controller sets up and maintains the expenditure subobject codes in STARS based on the subobjects approved by DFM and LSO. Refer to the Expenditure Subobject List.
Revenue Object Codes are classified and standardized by object as follows:
Taxes as identified by individual Idaho Code section.
The different types of sales are broken down under this object category.
The revenues and contributions from intergovernmental sources are in this object category.
The income received from interest, rent, investments, etc. are in this object category.
This covers revenue received for miscellaneous purposes.
This covers other reporting of incoming monies, such as transfers (operating transfers in), general fund statutory transfers in (per legislation), and other funds statutory transfers in (per legislation).
Revenue Object Codes are classified and standarized by object as follows:
Licenses, Permits & Fees
Fines, Forfeit, Escheats
Sale of Services
Sale of Goods
Sale of Land, Buildings, & Equipment
Federal Grants & Contributions
State Grants & Contributions
City/County Grants & Contributions
Rent and Lease Income
Other Investment Income
Transfers and Other Financial Sources/Uses
General Fund Statutory Transfers In
Other Funds Statutory Transfers In
Revenue subobject codes are used to provide the revenue summary object code classifications in the budget and for financial reporting. Each agency's individual Idaho Code reference determines the use of these revenue subobjects. The State Controller's Office sets up and maintains the revenue subobject codes in STARS based on the subobjects approved by DFM. Refer to the DAFR6650 Revenue and Expenditure Objects report.