1143 OPERATING LEASE(S) (DP)
S23
To record lease payments for data processing related equipment that do not meet the
criteria of a capital lease.
1023 OPERATING LEASE(S) (NON-DP)
N23
To record lease payments for non-data processing related equipment that do not
meet the criteria of a capital lease.
1123 OPERATING LEASE(S) (NON-DP)
R23
To record lease payments for non-data processing related equipment that do not
meet the criteria of a capital lease.
OPT RETIREMENT/PENSION SYS (TIAA) GRANTS
To record employer's contributions on non-state employees enrolled in the Teacher
Insurance Annuity Association (TIAA) Retirement System, the TIAA tax deferred
retirement system, the TIAA pension system, and the TIAA tax deferred pension
system.
OPTIONAL RETIREMENT/PENSION SYSTEM(TIAA)
To record employer's contributions on state employees enrolled in the Teacher
Insurance Annuity Association (TIAA) retirement system, the TIAA tax deferred
retirement system, the TIAA pension system, and the TIAA tax deferred pension
system as well as other optional plans with same employer contribution rate as TIAA
(7.25q).
Miscellaneous recurring costs not specified above. The Department of Budget and
Management's Office of Budget Analysis should be consulted before using this
subobject code.
0199 OTHER FRINGE BENEFIT COSTS
A99
To record payments of other fringe benefits (e.g. cash payments for housing
allowance, uniform allowances, laundry allowances and other similar allowances).
OTHER GRANTS, SUBSIDIES & CONTRIBUTIONS
Any other grants, subsidies, and contributions costs which cannot be specifically
identified to another subobject. The Department of Budget and Management's Office
of Budget Analysis should be consulted before using this subobject code.
1499 OTHER LAND AND STRUCTURES
X99
Any other land and structure cost which cannot be specifically categorized with
another subobject.
0799 OTHER MOTOR VEHICLE CHARGES
G99
Any item which can be categorized within Motor Vehicle Operations and Maintenance,
but cannot be identified with a specific Statewide Subobject for this category.
0171 OTHER PENSION SYSTEMS
A71
To record employer's contributions on those state employees in political subdivisions'
pension systems (e.g. certain Assessments and Taxation employees).
0170 OTHER RETIREMENT SYSTEMS
A70
To record employer's contributions on those state employees in political subdivisions'
retirement systems (e.g. certain Assessments and Taxation and Court employees as
well as federal civil service, local subdivision and overseas personnel in the University
System of Maryland).
OUT-OF-STATE/CONFERENCES/SEMINARS/TRAIN
out-of-state conferences/seminars/training to include such items as mileage, fares,
lodging, meals, parking, fees, and tolls.
0403 OUT-OF-STATE/ROUTINE OPERATIONS
D03
out-of-state routine operations to include such items as mileage, fares, lodging,
meals, parking, tolls, subsistence/special allowances, client travel recruitment travel,
volunteer travel.
0104 OVERTIME EARNINGS
A04
Moneys paid to employees for hours worked in excess of their normal work week.
0198 PAYROLL REIMBURSEMENTS
A98
0202 PER DIEM PAYMENTS
B02
Payments to members of Boards, Commissions, and Committees. (Not to include any
per diem payments included under major object 01). Payments should not include
any reimbursements submitted on an expense report (GAD X-5).
Includes stamps, meters, P.O. Box rentals, express and mailing services related to
the operator of the agency. Examples include income tax form and rebate mailings,
hospital billings and payment due notices, automobile/driver licenses mailings, or any
general administrative postage.
Expenditures related to Exterior and Interior Electrical services, including incidental
materials.
0221 PRIZES AND AWARDS TO NON EMPLOYEES
B21
Payments to non-employees for prizes and awards.
1214 PUBLIC ASSISTANCE PAYMENTS
T18
To record all payments to persons receiving public assistance. This subobject is to
be used by the Department of Human Resources only.
Salaries and wages paid to permanently appointed, unclassified, faculty, and
temporary pending examination employees.
Rentals and royalties paid by the State, not paid to the Department of General
Services, for the use of buildings, structures, machinery, equipment, safe deposit
boxes, postage, etc.
1519 RESERVE FOR REVERSIONS
0154 RETIREES HEALTH INSURANCE PREMIUMS
A54
To record the state subsidy for retirees health insurance premium. An annual
assessment will be made by the Department of Budget & Management as to the
percentage or amount of surcharge to be calculated each year.
These are services for the repair of roadways and parking lots, generally contractual,
and subject to 1099 reporting.
0216 ROYALTY PAYMENTS
B16
Payments of royalties to individuals or employees.
0105 SHIFT DIFFERENTIAL
A05
Moneys paid to employees for working designated shifts.
0151 SOCIAL SECURITY CONTRIBUTIONS
A51
To record employer's share of social security payments based on effective rate and
base as provided by federal law and adjusted for the non-taxability of certain
employee - paid health insurance and "spending account" items. Also includes
employer's share of hospital insurance tax for federal civil service employees at the
University System of Maryland who do not warrant "normal" FICA payments.
0213 SOCIAL SECURITY CONTRIBUTIONS
B13
To record employer's share of social security payments for contractual employees
based on effective rate and base as provided by federal law.
SOCIAL SECURITY CONTRIBUTIONS-GRANTS
To record the grant for non-state employees for the employer's share of social
security payments based on effective rate and base as provided by federal law.