3764-1

OBJECT OF EXPENDITURES (Object Codes) 3764 (March 2017) The Object of Expenditure (line item) structure is used to identify costs according to the specific types of goods/services purchased by agencies. The structure is needed to aid in budget analysis and planning, and to support financial control and the purchasing process. The Object of Expenditure contains three levels of statewide Object classification and an additional level of detail which may be used by agencies. The Object of Expenditure classification structure is defined as follows:

Category--(1-digit) This classification identifies expenditures into seven broad statewide types: They are: Personal Services, Operating Expenses & Equipment, Special Items of Expense, Unclassified, Local Costs, Capital Costs, Internal Cost Recovery, and Unassigned.

Object--(2-digit) This classification further defines expenditures within a Category (e.g., Training).

Object Detail--(3-digit) This classification provides a further refinement of the Object classification (e.g., Tuition and Registration Fees). This code is used for financial transaction entry of expenditures and abatements and may be used for budgets and allotments.

Agency Object--(2-digit) This classification is available, optionally, to agencies to further define expenditures within the statewide Object Detail structure.

The Category, Object, and Object Detail are defined on a statewide basis. The valid codes are contained in the Uniform Codes Manual. As its name implies, the Agency Object may be uniquely defined, as needed/required, by each agency, using the D12 Descriptor Table. In CALSTARS accounting transactions, Category and Object are looked up from the Object Detail Descriptor table. The Object Detail Descriptor table is a statewide table maintained by CALSTARS staff. Therefore, agency users do not code these levels in accounting transactions and the Descriptor table.

PURPOSE:

To provide listing of object of expenditures from the Uniform Codes Manual.

To guide users of this handbook in coding their expenditures.

3764-2

AFAS OBJECT CODES 3764.1 (March 2017)

Budget Roll Up Object Code

AFAS OBJECT CODES

201

201 GENERAL EXPENSE BUDGET ONLY

204 EMPLOYEE RELOCATION

205 DUES & MEMBERSHIPS REPORTABLE PAYMENT

206 MISC OFFICE SUPPLIES

206.01 SUPPLS-GS CNTRL STORES

206.02 F P AWARENESS MATERIALS (SMOKEY BEAR)

206.03 PLASTIC PRODUCTS

207 FREIGHT & DRAYAGE

213 CLERICAL/NON-PROF SVS REPORTABLE PAYMENT

215 ADVERTISING REPORTABLE PAYMENT

217 MTG/CONF/EXHIBIT/SHOWS REPORTABLE PAYMENT

223 LIBRARY PURCH/SUBSCRIPT

225 PHOTOGRAPHY REPORTABLE PAYMENT

226 MINOR EQUIPMENT

226.01 FLAT ROLLED STEEL

227 OFC EQPT RENT/MAIN/REPAIR REPORTABLE PAYMENT

238 NOC-GOODS-GEN EXP

238.01 SUPPLS HOLDNG ACCNT

238.02 IN-CAMP HOLDNG ACCNT

238.03 COST RECOVERIES E-FUND REIMBURSEMENT DAO USE ONLY

239 NOC-SERV/RENT-GEN EXP REPORTABLE PAYMENT

241

241 PRINTING BUDGET ONLY

242 PAMPHLT/LEAFLT/BROCH/ETC REPORTABLE PAYMENT

243 PHOTOCOPY PAPER

243.01 FINE PRNT'G/WRIT'G PAPER

3764-3

244 OFFICE COPIER EXP REPORTABLE PAYMENT

245 PRINTED FORM/STATNRY REPORTABLE PAYMENT

246 OFC COPIER SUPPLIES

247 MICROFORM REPORTABLE PAYMENT

248 NOC-PRINTING REPORTABLE PAYMENT

251

251 COMMUNICATIONS REPORTABLE PAYMENT

252 CELL PHONES,PDA,PAGER

253 CENT COMM (CALNET,CENTREX,ATSS)

254 FAX

255 DELIVER SERV (MESSENGER, COURIER REPORTABLE PAYMENT

256 RADIO/MICROWAVE SVS REPORTABLE PAYMENT

257 TELEPHONE

257.01 TEL-SRV/EQP/SURCHS(EXCL.ATSS.CALDEX/CA

257.02 TEL-TOLL CHRGS(EXCL. ATSS, CALDEX/CALNET)

257.03 PHNE-ATSS,CLDX/CLNET

257.04 CELLULAR PHONE CHARGES-TOLL & SERVICE

257.05 PAGERS

257.06 WIDE-AREA-NETWORK MAINT CHARGES

258.01 ELECT COMM FACILITIES

258.02 AUTO WEATHER TERMNLS

259 MAINTENANCE REPORTABLE PAYMENT

261

261 POSTAGE

262 STAMPS, STAMP ENVEL ,ETC

262.01 MASS MAILING

263 POSTAGE METER

271

271 INSURANCE

274 VEHICLE INSURANCE

283 INDIVD/BLNKT SURETY BOND

288.01 REVENUE BOND INSURANCE

291 291 TRAVEL: IN-STATE BUDGET ONLY

3764-4

292 PER DIEM-I/S

292.01 FIRE-RELATED MEALS

293.01 STATE VEHICLES GS TRAVEL

293.02 STATE VEHICLES GS LEASED

294 COMMERCIAL AIR-I/S

295 OTHER TRANSPORT-IS

295.01 PARKING AND TOLLS

296 PRIVATE CAR-I/S

297 RENTAL CAR-I/S

301 TAXI & SHUTTLE SERV-IS REPORTABLE PAYMENT

302 RAIL AND BUS-I/S

302.01 TRANSIT DISCNT SUBSIDY

303 OVERTIME MEALS-I/S

305 MGMT/TRANS FEE-I/S REPORTABLE PAYMENT

308.02 308.02 STWD COMM TRVL(AUTH MEMBRS ONLY)

311

311 TRAVEL: OUT-OF-STATE BUDGET ONLY

314 COMMERCIAL AIR-O/S

325 MGMT/TRANS FEE-O/S REPORTABLE PAYMENT

328.01 OST-GENERAL EXPENSES

331

331 TRAINING BUDGET ONLY

332 TUITN/REGISTRATN FEE REPORTABLE PAYMENT

333 TRAINING/FILMS/SLIDES REPORTABLE PAYMENT

334 TRAING FACILTY RENTL REPORTABLE PAYMENT

335 TRAINING CONTRACTS REPORTABLE PAYMENT

337 NOC-GOODS-TRAINING

337.01 ABATE TRAINING AIDS AND MATERIALS

341

341 FACILITIES OPERATION BUDGET ONLY

342 RENT-BLDG/GRND-STATE

343 RENT-BLDG/GRND(NON STATE) REPORTABLE PAYMENT

344 JANITORIAL SERVICES REPORTABLE PAYMENT

345 SECURITY REPORTABLE PAYMENT

3764-5

346 RECURRING MAINT SVS REPORTABLE PAYMENT

347 FACILITY PLNG-DGS

348 WASTE REMOVAL REPORTABLE PAYMENT

352 SPEC REPAIR/DEF MAINT REPORTABLE PAYMENT

353 ALTERATIONS REPORTABLE PAYMENT

357 NOC-GOODS-FAC OPS

357.01 COMPOST

357.02 PAINT

357.03 SOLVENTS

357.04 GLASS PRODUCTS

357.05 PAPER PRODUCTS

358 NOC-SERVICES-FAC OPS REPORTABLE PAYMENT

361

361 UTILITIES

362 ELECTRICITY

363 NATURAL GAS

364 LIQUID PETROLEUM GAS

365 PROPANE FOR HEATING

366 HEATING OIL

367 WATER

372 SEWER

378 NOC-UTILITIES

382

382 CONSULT/PROF-INTERDEPT

384 ADMIN-INTERDEPT

388 COMPL INSPECT/INVEST-INTER

394 LEGAL-INTERDEPT

396 ATTORNEY GENL-INTERDEPT

398.01 HELITACK SALARY DIFFERENTIAL (CCC)

398.02 GEN SER SURCHARGES

398.03 CNTRCT LABOR-CCC

398.04 CNTRCT LABOR-CDCR

398.06 CNTRCT LABOR-CYA (EXP 6-05) DO NOT USE

398.07 CNTRCT LABOR-OES RSOURCES

398.98 CNTRCT LABOR-NAT'L GUARD

402 402 CONSULT/PROF SERV-EXT SVS BUDGET ONLY

404 ADMINISTRATIVE-EXT SVS REPORTABLE PAYMENT

3764-6

409 INFO TECHNOLOGY-EXT SVS REPORTABLE PAYMENT

412 ENGINEERING-EXT SVS REPORTABLE PAYMENT

413.01 MED & DENTAL SRVCS

413.02 MED EXAMS & CARE NOT RPP

413.03 VETERINARY CARE

413.04 MED EXAMS RPP ONLY

414 LEGAL-EXT SVS REPORTABLE PAYMENT

415 ATTORNEY FEES REPORTABLE PAYMENT

415.01 PAYMT/ATTNYS (INC CLIENT SETTLEMNTS) USE 610

418 OTHER EXTERNAL SVS REPORTABLE PAYMENT

418.02 TRAINING CONSULTANTS

418.04 USFS MSTR AGREEMENT

418.06 BUREAU LAND MGMT

418.07 CNTRCT LBR-LOCAL GOVT RESOURCES

418.08 NAT'L PARKS SRVCS

418.09 FED AGY FIRE BILLING-OTHER

418.10 CNTRCT CNTIES(GRAY BOOK ONLY)

418.15 CNTRCT CNTY FIRE BILLINGS

418.97 APPRSL/ST OWNED HOUSING

418.98 EXTRNL EDP CONSULTNT

418.99 CON & PROF SER-OTHR

421

421 DEPARTMENTAL SERVICES

426 01 SCO EXPEDITE CHARGS

427 INDIRECT DISTRB COST

428

428 CONSOLIDATED DATA CENTRS

428 01 TEALE DATA CENTER

428 02 HHSDC

431

431 INFORMATION TECHNOLOGY BUDGET ONLY

434 INTERAGCY AGRMNT-IT

435 NOC-SERV-IT (SECURITY, ARCHIVAL, REPORTABLE PAYMENT

435 99 DP-NOT OTHRWS CLSSFD

436 SUPPLIES-IT (PAPER, TONER, ETC)

438 PRO RATA

439 SWCAP

3764-7

439 01 SWCAP (AARA GRANT)

445 SOFTWARE-IT PURCH,LICENSE

446 HARDWARE-IT PURCH,LEASE

447 DATA LINES-IT (T1,DS3,ETC)

448 INTERNET SERV PROV-IT

449 ELECT WASTE RECYCLE/DISP-IT REPORTABLE PAYMENT

452

452 REPLACEMENT-EQPT

453 OFFICE EQPT-REPL

454 PASS MOTOR VEH-REPL

455 OTHER MOTOR VEH-REPL

457 MACH/IMPLMT/TOOL-REPL

466 EDP EQUIPMENT-REPL

468 01 EQUIP RPLCMNT-RADIO

468 99 EQUIP RPLCMNT-OTHER

472

472 ADDITIONAL EQUIPMENT

473 OFFICE EQUIPMENT-ADD

474 PASSNGR MOTOR VEH-ADD

475 OTHER MOTOR VEH-ADD

486 EDP EQUIPMENT-ADD

488 01 EQUIP, ADDTNL-RADIO

488 99 EQUIP, ADDTNL-OTHER

502

502 SUBSISTENCE/PERS CARE REPORTABLE PAYMENT

503 01 PERS SAFETY ITEMS

503 02 AVIATION LIFE SUPRT EQUIP - PERSONAL FLGHT GEAR

503 03 AVIATION LIFE SUPRT EQUIP - HARDWARE

503 99 SUB & PERS CARE-OTHR

506 01 FOODSTUFFS – SUBSISTENCE CAL FIRE FACILITIES

506 02 FOODSTUFF – BOTTLED WATER

506 03 FOODSTUFF – PREPARED TO-GO MEALS

506 04 FOODSTUFF – MISC. SUPPLIES RELATED TO SUBSISTENCE (example: utensils)

512 QUARTER & HOUSEKEEPNG REPORTABLE PAYMENT

512 01 K-9 ROOM & BOARD

513 LAUNDRY SERVICES REPORTABLE PAYMENT

3764-8

514 01 STATE FRST TMBR SALES

514 02 ROAD MAINTENANCE

514 05 STATE FRST DEMO&EXPRIMENTS

514 10 FOREST MANAGEMENT

514 15 RECREATION

515 AGRICULTURAL SUPPLIES

516 01 FUEL BREAKS CHEMICAL TRTMENT

516 02 AERIAL FIRE RETARDANTS

516 03 CHEMICALS, DRUGS, MEDICINE MEDICAL & LAB SUPPLIES

516 04 FIREFIGHTING FOAM PRODUCTS

516 05 OTHER FIRE SUPPRESANT CHEMICALS

520 UNIFORM ALLOWANCES

520 01 UNIFORM ALLOW-PERM

520 02 UNIFORM ALLOW-SEASONAL

520 03 TOOL ALLOWANCES

522 LAW ENFORCE MATERIAL

524

524 VEHICLE OPERATIONS

525 01 VEH OPS-GASOLINE

525 02 VEH OPS-DIESEL

525 03 ALTERNATIVE FUEL

525 04 ALCOHOL FUELS

526 PROPANE

527 OIL & LUBRICATION

527 01 REFINED OIL AND LUB

532 TIRES & TUBES

532 01 RETREAD TIRE/PRODUCTS

533 01 VEH MNT/REP-SEDANS

533 02 VEH MNT/REP-EXCLD SEDANS

533 04 VEH RADIO MANT&MDFICATION

533 05 DISPOSL-HZRDS WSTE MATERIALS

533.40

533 40 AVIATION - SALARIES AND WAGES (REPRTBL-BDGT ONLY)

533 41 AIRCRAFT INSPECTION - ANNUAL (PRIMARY AGREEMENT)

533 44 AIRCRAFT MAINT/REPR NON FIRE SEASN (PRMRY AGRMNT)

533 45 AIRCRAFT MAINT/REPR FIRE SEASN (PRMRY AGRMNT)

533 46 AIRCRAFT MODIFICATION (PRMRY AGRMNT)

3764-9

533 47 VNDR SUPLD AIRCRFT MAINT & RPR (NON PRIMRY AGRMNT)

533 48 VENDR SUPLD AIRCRFT MODIFCTN (NON PRMRY AGRMNT)

533 51 COMPONENT OVRHL RPR & MFG (PRIMRY AGRMNT)

533 52 GRND SUPRT EQUIP MAINT/RPR(PRMRY AGRMNT)AIRTNKRPG

533 61 ADMINISTRATIVE CONTRACTUAL STAFF (PRMRY AGRMNT)

533 71 PILOT SALARY - TRAINING

533 72 PILOT SALARY - FIRE SEASON

533 73 PILOT SALARY - CONTRACT EXTENSION

533 74 INSTRUCTOR FLIGHT RATE

533 75 CONTRACTOR PER DIEM

533 76 CONTRACTOR MILEAGE

533.80

533 80 AVIATION-AIRCRFT RNTL (REPORTABLE - BUDGET ONLY)

533 82 AIRPLANE RENTAL - CALL WHEN NEEDED

533 83 HELICOPTER RENTAL-CALL WHEN NEEDED

524 535 01 VEH OPS-TOWING

535 02 VEH OPS-GS PARKING

536.30

536 30 RLL-UP 536.31-536.99

536 31 VEH MNT/REP-SDNS(PRTS ONLY)

536 32 VEH MNT/REP-EXCL SDNS(PRTS ONLY)

536 33 VEH RADIO MSP/SHOP SUPPLIES

536 39 VEH DMGS COST REC (DAO USE ONLY)

536.40

536 40 AVIATION-PARTS/MAT (NON REPRTBL-DBO ONLY)

536 41 AIRCRFT IN SERVICE PARTS - FEDRL,MILSTRIP

536 42 AIRCRFT IN SERV PARTS-COMMRCL,NON PRMRY AGRMT

536 43 AIRCRFT IN SERV PARTS-COMMRCL,PRMRY AGRMT

536 44 AIRCRFT PARTS-MODIFY ONLY (ONE TIME EXPENSE)

536 47 VNDR SUPLD COMPNTS(OVRHL RPR) (NON PRIMRY AGRMNT)

536 48 AERONAUTICL MAT,TOOLNG,SOLVNTS (NON PRMRY AGRMNT)

3764-10

536 50 AIRCRFT FUEL,OIL,HYDRLIC FLUID CDF AIRCRFT NON PRM

536.60

536 60 AVIATION - FEES & LEASES (NON RPRTBL-BUDGT ONLY)

536 61 LANDING FEES - AMU/FIELD

536 62 TIEDOWN FEES - AMU/FIELD

536 63 HANGAR LEASNG/WAREHSNG - FIELD ONLY

536.90 536 80

AVIATION-AIRCRFT RNTL (NON REPRTBL - BUDGT ONLY)

536 90 AIRCRAFT FUEL -RNTL AIRCRFT (NON PRIMRY AGRMNT)

545 545 LATE PYMT PENALTIES-GC927 REPORTABLE PAYMENT

545 09 E FUND INTEREST PENALTIES

568

568 NOC-GOODS-OTH EXP

568 01 TAXES AND ASSESSMENTS

568 02 LAWSUIT/SETTLMNT AGAINST CALFIRE (NON RPT)

568 03 VCGCB (BOC) CLAIMS/SETTLEMENTS

568 10 LAUNDRY SUPPLIES

569

569 NOC-SERVICES-OTH EXP REPORTABLE PAYMENT

569 01 RENT EQUIPMENT

569 02 RNT EQUIP-DOZER/TRNSPRT

569 03 RNT EQUIP-CHAIN SAW

569 04 RNT EQUIP-BUS

569 05 RNT EQP-JEEP/PU/STKESIDE

569 06 RNT EQUIP-WATR TRCKS

569 07 RNT EQP-FUEL TRCKS

569 08 RNT EQUIP-REPAIRS

568 570 01 PRIZE PAYMENTS

571 571 UNALLOCATED OE & E

591 SPEC ADJ-OE & E

610

610 ATTY FEE+AWARD-IRC 6045(F) REPORTABLE PAYMENT

611 TORT PYMTS-PUNITIVE REPORTABLE PAYMENT

614 TAXES AND ASSESSMENTS

618 EVIDENCE REPORTABLE PAYMENT

3764-11

624 DISABILITY BENEFITS

701 701 GRANTS & SUBVENTIONS BUDGET ONLY

702 GOVERNMENTAL

751 751 OTHER-LOCAL COSTS

801 801 MASTER PLANNING

REPORTABLE PAYMENT

811 01 LAND ACQUISITION

811 02 ACQUISITION CNTRCTS

831 831 PRELIMINARY PLANS

REPORTABLE PAYMENT

836 836 WORKING DRAWINGS

REPORTABLE PAYMENT

841.01

841 01 OFFC- STATE ARCHITECT

841 02 CDF DAY LBR/CNTRCT PRJECTS

841 03 CAPTIAL OUTLAY - FREIGHT

843 843 CONSTRUCTION FEES

REPORTABLE PAYMENT

891

891 SPECIAL ADJ-CAPITAL COSTS

891 01 PROCUREMENT/OSMB CHARGES

891 08 INTEREST PENALTIES-LATE PAYMENT CAP OUTLAY VENDOR

PACMANS OBJECT CODES 3764.2 (March 2017)

PACMANS OBJECT CODES

OBJECT CODE

TITLE

001 01 ARBTRTN/GRVNC STLMNTS(989)

003 CIVIL SERVICE-PERM

003 01 SALARIES & WAGES, PERMANENT/LT

003 02 SALARY DIFF FOR ERB (996)

003 04 FIRE MISSION DIFFERENTIAL (997)

033 CIVIL SERVICE-TEMP

033 01 TEMP HELP-(SCHD B)(901)

033 02 TEMP HELP - ALL OTHERS (904)

033 03 TMP HLP-DISBLTY BLKT(995)

033 94 TEMP HELP - SUCCESSION PLANNING

3764-12

033 95 TMP HLP RETIREMT OVRLAPS NONSAFETY(930)

033 96 TEMP HELP - FORESTRY AIDS (910)

033 97 TEMP HELP - CAPITAL OUTLAY (980)

033 98 TEMP HELP - SCHEDULE A (907)

033 99 TEMP HELP SAFETY RETIRMT OVERLAPS (920)

063 STATUTORY-EXEMPT

083 OVERTIME

083 01 UNPLANNED OVERTIME (993,994,999)

083 04 EMERGENCY DIFFERENTIAL FOR WWG4C (EES) (957)

083 06 PLANNED OVERTIME (992,998)

083 07 ICT - INCIDENT COMMAND TEAM (958)

083 08 EMERGENCY ICA - INCIDENT COMMAND ASSGNT (959)

088 HOLIDAY PAY

101 STAFF BENEFITS

103 OASDI

104 DENTAL INSURANCE

105 HEALTH/WELFARE INS

106 RETIREMENT

107 PUBLIC EMPLOYEE-RETIREMT

125 01 WRKRS COMP-MISC EES

125 02 WRKRS COMP-SFTY EES

127 INDUSTRL DISABLTY LEAVE

132 NONINDUST DISABLTY LEAVE

133 01 UNEMP INS-MISC EES

133 02 UNEMP INS-SAFTY EES

134 OTHER-STAFF BENEFITS

134 01 401K PLAN

135 LIFE INSURANCE

136 VISION CARE

137 MEDICARE TAXATION

141 SALARY SAVINGS

171 UNALLOCATED-PERS SVS

3764-13

191 SPECIAL ADJ-PERS SVS

503 02 AVIATION LIFE SUPRT EQUIP - PERSONAL FLGHT GEAR

520 UNIFORM ALLOWANCES

CHART OF ACCOUNTS 3764.3 (March 2017)

Expense Object Code

Ex

pe

nd

itu

re

Bu

dg

et

Se

rial

Co

din

g

Rep

ort

ab

le

Pa

ym

en

t Title Description Label

001 1 Salaries and Wages

PS

001.01 1 Arbitration/Grievance Settlements

S/W awarded to emp. From arbitration/grievance settlements.

003 1 Civil Service Permanent

003.01 1 + Salaries & Wages Permanent & L/T (996)

Lump Sum & Differential Pay

003.02 1 + Salary Differential for ERB S/W Civil Service (Perm/Limited Term)-Authorized positions

003.04 1 + Salary Differential for Fire Mission (997)

Salary Differential For ERB

005 Auth Position Permanent Fire Mission Differential

006 Workload/Admin Adj-Permanent

007 Position Estb-Permanent

012 Reduct Auth Pos-Permanent

013 Position Reclass-Permanent

014 Position Trnsf In- Permanent

015 Position Trnsf Out- Permanent

016 Prop New Position-Permanent

017 Merit Salary Adj- Permanent

033 1 Civil Service Temporary Help

S/W Authorized for a specific purposed only-not job classification

033.01 1 + Temporary Help (Schedule B) (901)

Temp help for fire suppression Schedule B activities only

3764-14

033.02 1 + Temporary Help (All others 904)

Non Schedule B fire suppression or approved disabilities

033.03 1 + Temporary Help (Disability Blanket 995)

Temporary help for employees on approved disability

033.05 1 Temporary Help (Emergency Worker - Pick-Up Labor) (905)

Changes for emergency employees who are paid by FC-42

033.94 1 Temporary Help (Succession Planning)

Temp help drought expenditure adjustments

033.95 1 Temporary Help (Retirement Overlaps Non-Safety) (930)

033.96 1 Temporary Help (Forestry Aids) (910)

033.97 1 Temporary Help (Capital Outlay) (980)

033.98 1 Temporary Help (Schedule A) (907)

033.99 1 Temporary Help (Safety Retirement Overlaps) (920)

035 Auth Position- Temporary

036 Workload/Admin Adj-Temporary

037 Positions-Temporary

042 Reduct Auth Pos-Temporary

043 Position Reclass-Temporary

044 Position Trsf In-Temporary

045 Position Trfs Out-Temporary

046 Prop New Position-Temporary

047 Merit Salary Adj-Temporary

063 1 Exempt/Statutory Authorized Positions

Salary and Wages expended for authorized positions

065 Auth Position- Exempt

066 Workld/Admin Adj-Exempt

067 Positions-Exempt

072 Reduct Auth Pos-Exempt

073 Position Reclass-Exempt

074 Position Trsf In-Exempt

075 Position Trfs Out-Exempt

076 Prop New Position-Exempt

077 Merit Salary Adj-Exempt

083 1 Overtime

3764-15

083.01 1 + Unplanned Overtime (993. 994, 999)

Unplanned OT current/prior months. Includes blanket authorized for time worked in excess of regularly scheduled hours (Other than temp help)

083.04 1 + EDIF for WWG4C (EES) (957)

Differential for FLSA exempt and excluded employees

083.06 1 + Planned Overtime (992, 998) Scheduled A & B planned overtime for current & prior months

083.07 1 + ICT - Incident Command Team Pay Diff-Pymt to home base PCA (958)

083.08 1 + ICA - Incident Command Assignment - All Emergencies (Fire or Non fire) (959)

083.09 1 Non-Fire Emergency ICA-Incident Command Assignment (960)

083.15 1 EDWC Lump Sum Retro Pay (950)

088 Holiday Pay

088.01 1 Holiday Pay Holiday Pay

089 Emp Incentive Pymt

090 Tips & Gratuities

099 Salaries/Wages Rate Recovery

101 1 Staff Benefits

103 1 OASDI State contribution for employees covered under Fed system

104 1 Dental Insurance

105 1 Health and Welfare Ins. State contribution for employees with approved Health Benefit Plan & cost of Federal Medi-care Insurance

106 1 Retirement

107 1 Public Employment-Retirement

State Contribution for employees covered with 1959 Survivors Benefits

107.01 1 1959 Survivor Benefit

112 Misc.-Retirement

113 Industrial-Retirement

115 Patrol-Retirement

116 Safety-Retirement

117 State Teachers-Retirement

3764-16

122 Legislative-Retirement

123 Judges/Justices-Retirement

124 Univ. of Ca.-Retirement

125 Worker's Compensation

125.01 1 Worker's Comp--Misc. Worker's Compensation for Miscellaneous personnel

125.02 1 + Worker's Comp--Safety worker's Compensation for Safety personnel

125.03 Worker's Comp-Admn Charge

126 Worker's Comp Program Fee

127 1 Industrial Disability Leave Expense comprised of Industrial Disability Leave

127.03 Sch. A-EIDL/IDL Credit

128 PT/Seasonal/Temp (PST) Retirement Admn Fee

129 Alternate Retirement Prog (ARP) Admn Fee

130 Universal Service Fee

131 Employee Assistance Program Fee

132 1 + Non-Industrial Disability Leave

Expenses comprised of Nonindustrial Disability Leave

133 Unemployment Insurance

133.01 1 Unemployment Ins--Misc. Unemployment Insurance payments to EDD for miscellaneous employees

133.02 1 Unemployment Ins--Safety

134 1 Other Staff Benefits (include Flex Elect)

Miscellaneous Staff Benefits not otherwise classified

134.01 1 401K Plan

134.02 1 Expd. Adj. Drought Expenditure adjustment related to drought

135 1 Life Insurance (Management)

Expenses for Management Personnel's Group Life Insurance

136 1 Vision Care

137 Medicare Taxation Insurance for qualified Individuals

138 Health Benefit Adm Fee

139 Staff Ben Rate Recovery

141 Salary Savings Est. annual S/W savings due to vacancy/filling positions at lower than budgeted level

171 Unallocated-PERS Srvices

3764-17

201 General Expense Budget Plan Entry Only

204 1 Employee Relocation CALHR authorized employee relocation. Includes sale of home, lease settlement, moving/storage, mobile home move, misc. expense, per diem, private ca mileage.

205 1 * Dues and Memberships Department officials/employees authorized expense for membership in prof. assoc/organizations and fees for licenses.

206 1 Misc. Office Supplies Purchase misc. office supplies, non-printed paper (Excludes EDP supplies, 436)

206.01 1 DGS-Central Stores (Misc. Office Supp)

Supplies procured through General Services

206.02 1 Fire Prevention Awareness Materials (Smokey Bear)

Fire prevention expenses for education (promo) material. (i.e. fairs, schools, Smokey Bear, etc.) Excludes travel expenses.

206.03 1 Plastic Products (Recycle Program)

All products primarily comprised of plastic material including lumber, containers, bags, packaging, office products & carpet. Trash bags/rigid containers-not eligible for price preferences.

207 1 Freight and Drayage Shipping cost for supplies, equipment, etc. by commercial carrier. (Excludes UPS and courier service, see 262)

SE

RV

ICE

S

213 1 * Purchased Clerical and Non-Prof.Srvs.

May be used for press clipping services, movers and other reportable nonprofessional services

215 1 * Advertising All Expenses incurred for advertisement of timber and junk sales, requests for bids, and recruitment purposes.

217 1 * Meetings and Conferences Attendance/presentation expenses for conferences, workshops symposiums & seminars. Includes room rental, exhibits, shows, equipment etc. used in staging area for law enforcement activities.

3764-18

223 1 Library Purchases and Subscriptions

Book, magazine, publication & subscription purchase. Control agency manuals/supplements, directories, phone books, etc.

GO

OD

S 225 1 * Photography Purchases of photographic

services, includes developing costs.

226 1 Minor Equipment Equip under $5000, including sensitive and controlled that can't reasonably be charged to other operating expenses codes. (materials Handbook 2600)

226.01 1 Flat Rolle Steel (Recycle Program)

Includes desks, file cabinets and supplies

227 1 * Office Equip. Rental Maint and Repairs

Expenses for maintenance, repair, operations improvements, or rental of all office equipment, including furniture (Excludes data processing, photocopier)

SE

RV

ICE

S

238 1 * Not Otherwise Classified Goods/Supplies

GO

OD

S

238.01 1 Supplies Holding Account Used for purchased and distribution (by MRT) of supplies to Administrative Units. REGIONAL OFFICE USE ONLY

238.02 1 In-Camp Holding Account Purchases of materials and supplies to be used for In-Camp projects. Costs t be transferred by M.R.T.

238.03 1

238.05 1

238.06 1

239 1 Not Otherwise Classified Services/Rentals

242 1 * Pamphlets Broch & Other Similar Items

Purchase of preprinted pamphlets, leaflets, brochures, etc., and the costs of printing similar CAL FIRE-created documents, including related services and supplies such as specialized binders and tabbed dividers, books and bindings.

SE

RV

ICE

S

243 1 Photocopy Paper Purchase of paper/transparencies for photocopy & fax.

243.01 1 Fine Printing and Writing Paper (Recycle Program)

All xerographic and copy papers, bond, cotton, "rag" papers, ledger, drawing, book, offset, cover, test, card stock/envelopes. G

OO

DS

3764-19

244 1 * Office Copier Expense Expenses for rental, maint. & misc. services for copy and fax machines. (Exc. photocopy paper & transparencies see 243.)

SE

RV

ICE

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245 1 * Printed Forms, Stationery and Maps

Costs of reproduction or printing of all CAL FIRE-created, or purchased preprinted, forms, stationery, maps, and surveys. Includes charges from State Printer and costs of blueprinting.

246 1 Office Copier Supplies Expenses incurred for the office copier supplies.

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247 1 * Microform Cost of microfilm and microfiche. SERVICES

248 1 * NOC Printing Cost of reproducing printed material.

251 Communications

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252 1 Cell Phones, PDAs, Pagers

252.01 1 Cell Phone Charges Toll & Services

252.02 1 Pagers

252.03 1 Wide Area Network Maint Charges

253 1 Central Communications (CALNET, Centex, ATSS

254 1 Fax Costs of facsimile (FAX) messages.

255 1 Delivery Services (Messenger Services, Courier)

Cost of communication services provided by General Services. Includes mail messenger, dock services, interagency mail, etc.

256 1 * Radio, Cable TV, and Microwave Srvs

Exp. for install, modification, engineering, maint. and repair of radios, cable TV and microwave service. Includes depreciation.

257 1 Telephone

257.01 1 Tel-Srv. Eqp/Surchs (Excl.ATSS, CALEX/CA)

257.02 1 Tel-Toll Chg( Excl. ATSS, CALEX, CA)

Charges for long distance calls as shown on monthly phone bills. (Excludes CALDEX/CALNET, see 257.03.)

257.03 1 Phone-ATSS, CLDX/CLNET

257.04 1 Cellular Phone Chgrs-Toll & Svrcs.

257.05 1 Pagers

257.06 1 Wide Area Network Maint Charges

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258 1 Non-Communications

258.01 1 * Electronic Communication Facilities

Repair, maintenance/rent of radio repeater stations and sites

258.02 1 * Automated Weather Terminals

All costs related to automated weather terminals.

259 1 Maintenance

261 1 Postage

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262 1 Stamps Stamps, stamped envelopes, postcards, postage due, PO box rental, parcel post, courier (other than General Services) and UPS and Federal Express.

262.01 1 Mass Mailing Costs incurred for mass mailing.

263 1 Postage Meter Rental, repair, and refills of postage meters.

271 1 Insurance

274 1 Vehicle Insurance Cost of insurance policy for department vehicles.

283 1 Individual and Blanket Surety Bonds

Cost of surety bonds, Surety Bonds aviation, and insurance for death and dismemberment.

288.01 1 Revenue Bond Insurance Expenditures relating to insurance payments on lease - revenue bonds for towers and vaults.

292 1 Per Diem - I/S Business lodging expenses & meals by employees on official State business. Excludes overtime meals. (See 303 and 506)

292.01 1 Fire Related Meals Expenses incurred for prepared meals by employees. Includes meals consumed while engaged in emergency fire suspension activities, filling support functions, in route to and from the incident and move-up and cover activities.

293 1 Vehicle, GS - State Vehicle

293.01 1 State Vehicle - General Services Travel

Charges for vehicle used for travel from state garage.

293.02 1 State Vehicle - General Services Leased

Charge for vehicle leased form General Services.

294 1 Commercial Air Transportation I/S

Expenses incurred by all employees on official State business for air travel.

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295 1 Other Transportation - I/S Short term parking for official State business. (Includes bulk DGS ticket purchases/bridge/road tolls. Excludes monthly fee for parking spaces, see 535.02)

295.01 1 Parking and Tolls

296 1 Private Car - I/S (Mileage Reimb.)

Expenses incurred by employees on official State business to a privately owned vehicle in compliance with SAM Section 0755.

297 1 Rental Car - I/S Costs incurred by employees for in-state car rentals from private vendors, including fuel.

301 1 Taxi & Shuttle Services I/S

302 1 Rail and Bus - I/S

302.01 1 Transit Subsidy Expenses incurred by employees for rail or bus transportation and taxi services. State subsidy portion of rail, bus, van pool or other transportation costs incurred by State employees participating in department's transportation plan.

303 1 Overtime Meals - I/S Expenses incurred by employees for overtime meals.

305 1 * Management/Transaction Fees - I/S

308 1 NOC In - State Travel

308.02 1 Statewide Committee Travel (Authorized Members Only)

ALL travel-related charges for authorized MEMBERS of APPROVED statewide committees while attending committee meetings (includes per diem, mileage, airfare, rental cars, etc.).

311.01 1 Out of State Travel -Encumbrance

Out of state travel encumbrance.

312 1 Per Diem - O/S

314 1 Commercial Air - O/S Expenses for air travel while on out-of-state travel status.

315.01 1 Other Transportation Expense

325 1 * Management/Trans Fee O/S

328 1 NOC Out of State Travel

328.01 1 Out of State Travel - General Expens

To record Out-of-State encumbrance documents. Do not

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post the related expenditures to this object code.

332 1 * Tuition and Registration Fees

Costs of tuition and registration fees for all authorized training. (Inclds upward mobility, career development and Affirmative Action training.)

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333 1 * Training, Films and Slides Costs incurred for the rent/purchases of all training films and slides. (Includes upward mobility, career development and Affirmative Action training.)

334 1 * Training Facility Rental Charges for rental of all outside training facilities. (Includes pistol ranges, upward mobility, career development and Affirmative Action training).

335 1 * Training Contracts Training costs under contract, interdepartmental & commercial. Does not include per diem or transportation. (Includes upward mobility, career development and Affirmative Action training).

337 1 NOC - Goods - Training Training aids other than films/slides. (Includes autos for extrication classes, candles, dominoes, model airplanes, "Resuscia Annie," etc.)

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337.01 1 Abate Training Aids and Materials

To record the abatement of OSFM training costs administered internally within CAL FIRE.

341 1 Facilities Operation

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342 1 Rent-Bldg. & Grounds (State Owned)

Cost of rent of State-owned buildings. (Excludes training facilities, see 334.)

343 1 * Rent - Bldg. and Grounds (Non -State Owned)

Cost of rent of non-State-owned buildings. (Excludes training facilities, see 334.)

344 1 * Janitorial Services Purchase of janitorial services not included in a lease or rental agreement.

345 1 * Security Charges for security and alarm systems.

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346 1 * Recurring Maintenance Services

Cost of recurring maintenance of buildings, structures, grounds, state-owned sewer and water systems, and power, telephone and remote control lines, roads, underground storage tanks, and bridges. (Includes costs of required inspections.)

346.01 1 * Fire Life Safety (FLS) Inspections

Annual construction inspection of CAL FIRE facilities.

347 1 Facility Planning - DGS Charges from General Services for lease and space management, etc.

348 1 * Waste Removal All costs to dispose of garbage, refuse, and sewage which include grease traps and septic tanks.

352 1 * Special Repairs and Deferred Maintenance

Costs of special non-recurring repairs and deferred maintenance.

353 1 * Alterations Modification, additions, and remodeling of leased or state-owned space.

357 1 NOC-Goods- Facilities Operations

Costs of parts required for maintenance.

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357.01 1 Compost (Recycle Program) Product resulting from the biological decomposition of organic materials such as leaves, grass clippings, backyard trimmings, fruit and vegetables or sewage sludge. May also include humus, mulch, and other organic soil amendments and additives.

357.02 1 Paint (Recycle Program) Includes aerosols, latex and enamel paints, and primers.

357.03 1 Solvents (Recycle Program) Paint thinner, removers, halogenated solvents, and turpentine.

357.04 1 Glass Products (Recycle Program)

All products comprised primarily of glass materials including, containers, windows, fiberglass insulation, reflective beads, and construction blocks.

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357.05 1 Paper Products (Recycle Program)

Includes all products made from wood fiber EXCLUDING FINE PRINTING AND WRITING PAPERS, including but not limited to, uncoated ground wood (magazine stock, directory, computer printout, offset), towels, tissue, corrugated boxes, archive boxes, and various types of paperboard (boxes, cartons, wrapping, packaging).

358 1 * NOC Services - Facilities Operations

Corrections of code violations as required by Cal/OSHA.

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361 1 Utilities

362 1 Utilities - Electricity Charges for electricity.

363 1 Utilities - Natural Gas Charges for natural gas.

364 1 Utilities - Liquid Petroleum Gas

For all facility uses; cooking, space and water heating, etc. (Excludes that used for motor vehicles.)

365 1 Utilities - Propane for Heating

Propane for heating.

366 1 Utilities - Heating Oil Costs for heating oil for all facility use, space and water heating.

367 1 Utilities - Water Domestic potable water, incl. bottled or rental water softeners.

372 1 Utilities - Sewer Sewer utilities.

378 NOC - Utilities (Firewood) All costs of obtaining firewood.

382 1 Consultant Prof. - Inter-Dept.

384 1 Administrative Inter-Dept. Charges for professional services RENDERED UNDER CONTRACT by State agencies not identified elsewhere in the chart of accounts. (Inc. contracts with State Controller's Office for key entry on line personnel transactions.)

384.01 1 CALATERS Fees

388 1 Compliance Inspection and Investigations

Quarterly automobile equipment report from General Services.

394 1 Legal - Inter-Dept. Witness, filing and Notary Public fees. Costs of suit and services performed by other State agencies. (Excluding Attorney General Services, see 396.)

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396 1 Attorney General Inter-Dept. Cost of services performed by the Attorney General's Office

398 1 Other - Inter Department

398.01 1 Helitack Salary Differential Costs for reimbursement to CCC for salary differential pay for corps members who serve in the Special Helitack Program during declared fire season and emergency period.

398.02 1 General Services Surcharges

DGS surcharges including, but not limited to, fees for purchase order issuance, contract review/processing, and master rental agreement issuance.

398.03 1 Contract Labor -CCC Used for all California Conservation Corp charges for wages, etc., that are included on an FC-77 for billing purposes.

398.04 1 Contract Labor -CDCR Inmate and Correctional Officer wages, travel, meals and other charges that are included on the FC-77 for billing purposes should be coded to this object code.

398.06 1 Contract Labor -OES County Resources

Resources requested and invoiced through the OES system.

398.07 1 Contract Labor - Calif. National Guard

CA Nat'l Guard charges for wages, ect, incl on the CNG billing.

398.98 1 Contract Labor - Intercept. EDP Consultant

Charges related to student contracts and contracts with other state agencies for EDP consultants.

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404 1 * Administrative-Ext Services Individual or firms providing professional services UNDER CONTRACT, not specifically connected w/other sub-line items.

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409 1 * Information Technology (Consultant & Prof Svcs External)

412 1 * Engineer Individual or firms providing engineering services to CAL FIRE

413.01 1 * Medical & Dental Services Cost of medical and dental services.

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413.02 1 * Medical Examinations and Care (not RPP)

Charges for pre-employment exams, mandatory physicals, and other med care (including critical incident stress debriefings.)

413.03 1 * K-( Veterinary Care Charges for veterinary care for canines.

413.04 1 * Medical Exams - RPP Only (Respiratory Protection Program)

Costs assoc. with med exams for (RPP) respiratory protection program.

413.05 1 * Cobra Med, Dental, Vision Svcs

414.00 1 * Legal Costs (Cons & Prof Svcs - External)

Witness, filling and Notary Public fees, and informant money. (EXCLUDES ATTORNEY FEES).

415 1 * Attorney Fees Attorney Fees (Services provided to agency) use to pay for services the agency contracted for & provided on their behalf.

415.01 1 * Payment to Attorneys (includes Client Settlements)

Attorney payments inc client settlements DO NOT USE-SEE 610

418 1 * Other External Services Community Assist. Grants & other services not identified below.

418.02 1 * Training Consultants Exp. derived from ext. consultants and professional services.

418.04 1 * USFS Master Agreement Includes all charges for assistance by hire, equipment, personnel and aircraft from USFS Master Agreement.

418.06 1 * Bureau of Land Management

Includes all charges for assistance by hire, equipment, personnel and aircraft from Bureau of Land Management.

418.07 1 * Contract Labor-Local Government Resources

Local gov't resources paid by sub purchase order or invoice. (Don't code time paid from FC-42s or OES invoices to this)

418.08 1 * National Park Services Includes all charges for assistance by hire, equipment, personnel and aircraft from National Park Services.

418.09 1 * Federal Agency Fire Billing-Other Contract Counties

Includes all charges for assistance by hire, equipment, personnel and aircraft from other federal agencies.

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418.10 1 * Contract Counties Charges related to the Contract County agreements identified in the Gray Book. Only those charges covered by the Gray Book may be coded to this object code.

418.15 1 * Contract County Fire Billings Charges invoiced by contract counties. These charges would be ones which are not identified in the Gray Book agreement

418.97 1 * State-Owned Housing Cost for appraisals of state-owned rental houses.

418.98 1 * External EDP Consultants Expenses deriving from using external consultants and professional services that relate to Electronic Data Processing.

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418.99 1 * Cons & Prof Svcs-External Other

All other external consultant/professional services not otherwise identified. (Excludes pre-employment and mandatory physical exams and other medical care, see 413.02.)

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419 1 Reimb. Exp-Non- Taxable

420 1 * REIMB EXPENSE-TAXABLE

421 1 DEPARTMENTAL SERVICES

422 1 Office Services

423 1 Techincal Services

424 1 EDP Services

425 1 Equipment Pool

426 1 Other-Dept Svcs SERVICES

427 01 1 Alloc Admin (Auto)

427 02 1 Alloc Admin (Exec/Admin Svcs)

427 03 1 Alloc Fire Protection -Admin

427 04 1 Alloc Year 2000-Admin

427 10 1 Alloc Admin to Reimb from GF

427 11 1 Alloc Admin to SFM Funds from GF

427 15 1 Allocation Admin

428 1 Consolited Date Centers

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428 01 1 TEALE Data Center Charges for Data Processing Services by Teale Data Center, Health & Welfare Data Center, etc.

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428 02 1 HHSDC Charges from Health and Human Services Data Center for preparing CALSTARS Reports.

431 Information Technology BUDGET PLAN ENTRIES ONLY

434 1 Interagency Agreement-IT Charges related to the use of other agencies' data processing units (other that Teale Data Center, Health and Welfare, etc.).

435 1 NOC-Serv-IT (Security Atchival)

All other IT services not otherwise identified by accts (432 - 434).

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435 99 * DP-Not Otherwise Classified

436 1 Supplies-IT (Paper, Toner, etc.)

Purchase of items, paper, toner, etc., that are used to maintain functionality of data equipment.

IT 436 01 1 IT Software Purchases

437 1 Central Admin Services

438 1 PRO RATA

439 1 SWCAP

439 01 1 SWCAP (AARA GRANT)

445 1 Software-IT, Purchase, License

446 1 Hardware-IT Purchase, Lease

For computer hardware costing less than $5,000 per unit.

447 1 Data Lines-IT (T1,DS3,ETC)

448 1 Internet Serv Prov-IT

449 1 * Elect Waste Recycle/Disp-IT Includes fees for disposing of electronic equip (CPU/cell phones)

451 Equipment

452 Reqplacement Equipment

453 1 Office Equip-Repl Replacement office equipment such as photocopiers. (Excludes chairs, desks, credenzas, EDP equipment, etc.)

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454 1 Pass Motor Veh-Repl Purchases of replacement passenger vehicles.

455 1 Other Motor Veh-Repl Purchases replacement motor vehicles other than passenger vehicles.

456 1 Household Equip/Fur-Repl

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457 1 Mach/Implemnt/Tool-Repl

457 01 1 Mach/Implmnt/Tool-Repl

462 1 SCI Instmnt& Appr-Repl

463 1 Map/Film/Painting-Repl

464 1 Educational Equip-Repl

465 1 Livestock-Repl

466 1 EDP Equipment-Replacement

REPLACEMENT "IT" items costing $5,000 or more including computers, printers and modems.

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468 1 Other-Replacement Equipment

468 01 1 Equipment Replacement-Radio

Purchases of replacement radios. GOODS

468 99 1 Equipment Replacement-Other

For all other Replacement Equipment purchases not otherwise identified by the above accounts (453 - 468.01).

472 1 Additional Equipment

473 1 Office Equipment-Add Purchases of ad office equip such as photocopier. (Excludes furniture such as chairs, desks, credenzas and EDP equip.)

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474 1 Passenger Morto Veh-Add Purchases of additional passenger vehicles.

475 1 Other Motor Vehicle-Add Purchases of additional motor vehicles other than passenger vehicles.

476 1 Household Equip/Furn-Add

477 1 Mach/Implmnt/Tool-Add

482 1 SCI INSTMT & APPR-ADD

483 1 Map/Film/Paintint-Add

484 1 Educational Equip-Add

485 1 Livestock -Add

486 1 EDP Equipment-Add Purchase of additional data processing items costing $5,000 or more. Include computers, printers, modems, laptops, etc.

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488 1 Other-Add Equipment

488 01 1 Equip. Addtnl- Radio Purchases of additional radios.

488 99 1 Equip., Addtnl-Other For all other additional equipment purchases not otherwise identified by the above accounts (473 - 488.01.)

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501 Other items of expense Budget Plan Entries

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501.01 Taxes and Assessments

501 02 1 Lawsuits/Settlement Against CAL FIRE

501 03 1 VCGCB (BOC) Claims?Settlements

502 1 * Subsistence/Pers. Care

503 1 Clothing & Pers. Supplies

503.01 1 Personal Safety Items Purchases of Nomex clothing, hard hats, gloves, hoods, fire shelters and curtains, goggles, chaps, and similar items.

503.02 1 Aviation Life Support Equipment -Personal Flight Gear

Personal flight gear for Aviation Life Support Equip program.

503.03 1 Aviation Life Support Equipment -Hardware

Hardware cost for Aviation Life Support Equipment program.

503.99 1 Other Subsistence and Personal Care

Other similar expenses not identified by the above accounts (503.01 and 503.02). (Includes sleeping bags.)

506 1 Foodstuffs Food purchased to subsist CAL FIRE facilities, staging areas & fire lines. Includes processing cost (cutting, wrapping, etc.), purchase of seeds and plants, ice. (Also see 292, Per Diem.)

506.01 1 Foodstuffs - Subsistence for Cal FIRE Facilities

Food purchased to subsist CAL FIRE facilities, staging areas & fire lines. Includes paper plates and plastic spoons, forks, and knives.

506.02 1 Foodstuffs - Bottled Water Bottled Drinking Water

506.03 1 Foodstuffs - Packed Meals Catered Meals

512 1 * Quartering and Housekeeping

Purchases of misc. supplies and services related to occupancy of buildings which are not included elsewhere, except expendable-recordable property. Material purchases will include housekeeping.

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512.01 1 * K-9 Room and Board Kennel care for canines.

513 1 * Laundry/Dry Cleaning Services

Costs of cleaning bedding shop towels, rugs, and mats, etc.

514.01 1 * State Forest Timber Sales Flagging, tree marking paint, field notebooks/other misc. items needed to prepare and execute timber sales.

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514.02 1 * Road Maintenance Expenditures associated with maint/repair of state forest road sys including road grading, winter storm damage repair, culvert and bridge maint./replacement, gate installation and maintenance.

514.05 1 * State Forest Demonstrations and Experiments

Development of experimental project sites, storm manning activities and State Forest information projects. Costs would include straw, rebar, wire, PVC pipe, poster board, Plexiglas and other miscellaneous services.

514.10 1 * Forest Management Conduct forest inventories and management. Costs would include aluminum tags, stakes, seedlings, grass seed, fertilizer herbicides, planting supplies and other miscellaneous services

514.15 1 * Recreation Maintain and improve camping sites on State Forests. Purchases would include items to construct fire rings, picnic tables, outhouses, stainless steel toilets, campground regulation signs, and other miscellaneous services.

515 1 Agricultural Supplies Supplies for nursery operation. NURSERY USE ONLY.

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515.01 1 Purchase of Seeds & Plants

516 1 Chemical, Drugs, Medicine Medical & Lab Supplies

516.01 1 Fuel Breaks Chemical Treatment

Charges for all chemicals used for fuel breaks.

516.02 1 Aerial Fire Retardants Purchase of aerial fire retardants.

516.03 1 Chemical, Drugs, Medicine Medical & Lab Supplies

Cost of medical, lab, and dental supplies.

516.04 1 Firefighting Foam Products Purchase of class A foam products.

516.05 1 Other Fire Suppressant Chemicals

Purchase of chemical fire suppressant products. DO NOT USE for aerial fire retardants or class A foam products.

520 1 Uniform Allowances Charges for annual uniform allowance.

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520.01 Uniform Allowances Permanent

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520.02 Uniform Allowances Seasonal

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520.03 Uniform Allowances Tools Tool Allowance

522 1 Law Enforcement Materials Cost law enforcement related materials, badges, weapons, mace, bomb kits, batons, etc.

524 Vehicle Operations Dept.’s.

525.01 1 Vehicle Ops-Gasoline Cost of gasoline for department-owned vehicles only. (Not to be used for DGS vehicles.)

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525.02 1 Vehicle Ops- Diesel Cost of diesel for department-owned vehicles only. Not to be used for DGS vehicles. (Reportable to Board of Equalization).

525.03 1 Alternative Fuels Alternative fuels, which include liquefied petroleum gas (LPG), liquid natural gas (LNG), and compressed natural gas (CNG). Not to be used for DGS vehicles. (Reportable to Board of Equalization).

525.04 1 Alcohol Fuels Cost of alcohol fuel for department-owned vehicles only. Not to be used for DGS vehicles. (Reportable to Board of Equalization).

526 1 Propane/Methane Cost of propane or methane for department-owned vehicles only. This object code is not to be used for DGS vehicles. (Reportable to Board of Equalization)>

527 1 Oil and Lubrication Cost of oil and lube for department owned vehicles only. Not to be used for DGS vehicles.

527.01 1 Refined Oil and Lub (Recycle Program)

Cost of re-refined oil, transmission fluid and power steering fluid for department-owned vehicles. (Not to be used for DGS vehicles). Re-refined automotive lubricants must contain at least 70% refined oil.

527.02 1 Antifreeze

532 1 Tires and Tubes Cost of tires, tubes, including alignment and balancing at the time of purchase for departmental vehicles.

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532.01 1 * Retread Tires/Tire-Derived Products (Recycle Program)

Retreaded tires include, any passenger, truck, heavy equipment, or agricultural implement tire which has been recapped or has had a new tread portion affixed to a used casing. CURRENTLY DEPARTMENTAL POLICY EXEPMPTS TRANSPORT VEHICLES (CREW BUSES) AND EMER.

533.01 1 * Cost of service for all maintenance and repair of Sedans.

533.02 1 * Vehicle Maintenance and Repair- Other than Sedans

Cost of servicing all departmental vehicles other than sedans in accordance with preventive maintenance policy.

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533.04 1 * Radio Maintenance and Modification

Cost of installation, maintenance and repair of veh radio equipment.

533.05 1 * Disposal of Hazardous Cost of disposal of oil, paint, anti-freeze, exhaust parts, etc.

533.10 * Roll Up 533.11-533.49

533.11 * Artnker Rntl-Avlblty

533.12 * Artnker Rntl-Flight Time

533.13 * Helcptr Rntl-Avlblty

533.14 * Helcptr Rntl-Flight Time

533.17 * Helcptr Reapairs

533.19 * Flir/Line Scnner Rprs

533.20 * OV-10 Repairs

533.21 * O-2 Repairs

533.22 * Light Arpln Rntl-Avlblty

533.23 * Light Arpln Rntl-Flight Time

533.24 * OV- 10 Rntl Avlblty

533.25 * OV- 10 Rntl Flight

533.26 * Hdqrt Arpln Opr'n-Repairs

533.27 * S-2 Aircrft Repairs

533.28 * Aircraft Storage /Warehouse, Oper Repairs

533.29 * Aircraft Modfctn-Repairs

533.40 1 * Aviation - Salaries & Wages

533.41 1 * Aircraft Inspection -Annual (Primary Agreement)

Labor costs for annual aircraft inspections under the primary aircraft services contract.

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533.44 1 * Aircraft Maintenance and Repair (Non-Fire Season (Primary Agreement)

Labor costs for aircraft maintenance and repair during non-fire season under the primary aircraft services contract.

533.45 1 * Aircraft Maintenance and Repair - Fire Season (Primary Agreement)

Labor costs for aircraft maintenance and repair during fire season under the primary aircraft services contract.

533.46 1 * Aircraft Modification (Primary Agreement)

Labor costs for aircraft modification under the primary aircraft services contract.

533.47 1 * Vendor Supplies Aircraft Maintenance and Repair Service (Non-Primary Agreement)

Costs for maintenance and repair service not covered under the primary services contract.

533.48 1 * Vendor Supplied Aircraft Modification Service (Non-Primary Agreement)

Cost for aircraft modification service not covered under the primary aircraft services contract.

533.51 1 * Component Overhaul, Repair, and Manufacturing (Primary Agreement)

Labor costs for aircraft component overhaul, repair, and manufacturing under the primary aircraft services contract.

533.52 1 * Ground Support Equip Maint/Repair (Primary Agreement) Charge to Airtanker

Labor costs for maintenance and repair of ground support equipment under the primary aircraft services contract.

533.61 1 * Administrative Contractual Staff (Primary Agreement)

Labor costs for administrative staff working under primary aircraft services contract.

533.71 1 * Pilot Salary - Training Pilot salary during training.

533.72 1 * Pilot Salary - Fire Season Cost of pilot salaries during fire season.

533.73 1 * Pilot Salary - Contract Extension

Pilot salary - pre and post fire season contract extension.

533.74 1 * Instructor Flight Rate Instructor hourly flight rate.

533.75 1 * Contractor Per Diem

533.76 1 * Contractor Mileage

533.82 1 * Aircraft Rental - Call when needed

Standby and flight costs for (Call When Needed" airplanes.

533.83 1 * Helicopter Rental - Call when needed

Standby and flight costs for "Call when needed" airplane

535 1 Towing - Other Vehicle Expense as listed

535.01 1 Towing Towing Costs of dept-owned veh. (Not to be used for DGS veh)

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535.02 1 General Services (DGS) Parking

Charges for long term vehicle parking in, or on, General Services facilities. (Excludes parking ticketsk see 295.01.)

536 1 Other Vehicle Operations

536.30 1 Vehicle Operations/Non-Reportable

536.31 1 Vehicle Maintenance and Repair - Sedans

Replacement of batteries, fan belts, mufflers, etc. for sedans only

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536.32 1 Vehicle Maintenance and Repair - Excluding Sedans

Replacement of batteries, lamps, shock absorbers, hoses, etc. in vehicles other then sedans.

536.33 1 Vehicle M. S. P. and Shop Supplies

Cost of small parts and supplies not assigned to specific vehicles

536.41 1 Aircraft in Service Parts- Federal, MILSTRIP

Cost of aircraft in service parts purchased through the federal MILSTRIP process

536.42 1 Aircraft in Service Parts- Commercial, Non Primary Agreement via State Process

Cost of aircraft in service parts purchased from commercial vendors outside the primary aircraft services contract and through the State purchasing process.

536.43 1 Aircraft in Service Parts- Commercial, Primary Agreement

Cost of aircraft in service parts purchased from commercial vendors under the primary services contract

536.44 1 Aircraft Parts - Modification Only (One Time Expense)

Cost of aircraft parts purchased for aircraft modification

536.47 1 Vendor Supplied Components (Overhaul & Repair ) (Non Primary)

Cost for overhaul and repair of aircraft components not covered under the primary aircraft services contract.

536.48 1 Aeronautical Material, Tooling, Solvents ( Non Primary Agreement)

Cost of aeronautical material, tooling, and solvents not covered under the primary aircraft services contract.

536.50 1 Aircraft Fuel, Oil, Hydraulic Fluid - CDF Aircraft (Non Primary Agreement)

Cost of fuel , oil, and hydraulic fluid for CAL FIRE aircraft not covered under the primary aircraft services contract.

536.61 1 Landing Fees - AMU/Field Cost of landing fees at AMU and at field airbases

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536.62 1 Tiedown Fees - AMU/Field Cost of tiedown fees at AMU and field airbases

536.63 1 Hangar Leasing/Warehousing -Field Only

Cost of hangar leasing and warehousing at field airbases

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536.66 1 Aviation - Parts & Material (Non Reportable)

536.90 1 Aircraft Fuel-Rental (Non Primary Agreement)

Cost of aircraft fuel purchased for aircraft rented outside of primary aircraft services contract.

545 1 Interest Penalties Charges for interest accrued to late payments of vendors claims, Accounting Handbook 3641-3659; 3676-3*693 Chapter 916, Statutes 1998. S

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545.09 1 E Fund Interest Penalties-Late Pymt

Charges for interest accrued to late payments of vendors claims for E Fund related documents. Accounting Handbook 3641-3659; 3676-3693 Chapter 916, Statutes of 1998.

568 1 NOC - Goods Other Expenses

568.01 1 Taxes and Assessments

568.02 1 Other - Lawsuits/Settlements against CDF

568.03 1 Other- VCGCB (BOC) Claims/Settlements

568.10 1 Laundry Supplies GOODS

569 1 Equipment Rental/Maintenance

569.01 1 * Rent Equipment/Misc. Charges connected with rental of special equipment, (waxers, skill, saws, rototillers, food locker, etc.) Includes demurrage charges for enter oxygen and acetylene cylinders, and storage containers.

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569.02 1 * Rent Equipment's/Dozer Costs to rent dozers and transports- includes operator costs and other directly related expenses.

569.03 1 * Rent Equipment/Chain Saw All charges for the rental of chain saws. Operator costs to be included If NOT hired on the Emergency Fire Tie Report.

569.04 1 * Rent Equipment/Bus All changes related to rental of buses

569.05 1 * Rent Equipment/Jeep Pickup, & Stake side

All charges for the renting of jeeps, pickups and stake sides.

569.06 1 * Rent Equipment/Water Trucks

All charges for rental of water trucks

569.07 1 * Rent Equipment/Fuel Trucks All charges for rental of fuel trucks

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569.08 1 * Equipment Repairs For those costs related to the repair and operating of equipment other than vehicles. Includes repair and service to paint spray equipment woodworking and shop machinery, field ranges, kitchen ranges, semi portable and portable heating stoves, etc.

570.01 1 * Prize Payments

581 1 Budget Revision Pending-OE & E

610 1 * Payments to Attorneys(Incl Client Proceeds)

Includes client proceeds

610.01 1 * Payments to Attorney and Clients

SE

RV

ICE

S

611 1 * Trot Payments (exclude attorney fees)

Other punitive and damages that do not involve physical or personal injury (do not include attorney fee, See 610)

611.01 1 * Tort Paymt Not Including Physical/Personal Injury

613.01 1 Tort Paymt With Physical/Personal Injury

614 1 Taxes and Assessments

618 * Evidence

618.01 * Evidence

624 Disability Benefit

LOCAL COSTS

702 Local Costs - Governmental (interagency)

Budgetary Plan Entries Only

751 1 Other Local Costs

CAPITAL OUTLAY

801 1 * Cap Out - Master Planning All costs associated with the study and/or CEQA requirements that are prepared by the DGS, CDF, or private consultant.

CO

NS

TR

UC

TIO

N

811.01 1 Cap Out - Land Acquisition All costs incurred by Real Estate Services Division of General Services associated with the acquisition Real Property.

811.02 1 Cap Out - Acquisition Contracts

831 1 * Cap Out - Preliminary Plans Costs associated with preparation of preliminary plans, estimates and specifications by ASA, CDF or private consultant.

3764-38

836 1 * Cap Out - Working Drawings Costs to develop final working drawing/specifications by OSA, CDF/private consultant. Plans to cover design (Architectural, structural, mechanical, electrical, civil/lancing)

CO

NS

TR

UC

TIO

N

841.01 1 * Cap Out -Office of State Architect

All costs for professional and technical inspection and other like services from the Office of the State Architecture pertaining to construction projects, as well as the cost of the contracts administered by OSA.

841.02 1 * Contract Projects -equipment rental, mat, contracts

Equipment rental, materials and/or contracts

841.03 1 * Contract Projects -Freight, Drayage

Cost of shipping supplies, equipment or other merchandise by commercial carrier.

843 1 * Construction Fees

891.01 1 Procurement/OSMB Charges

Charges for interest accrued due to late payment of vendor claims.

891.08 1 Interest Penalties - Cap Outlay

OBJECT CODE MASTER GUIDE FOR DAO USE ONLY February 2017

001.99 PS PFA (DAO use Only)

125.33 Sch. A Works Comp Credit (YE and DAO Use Only)

191 Special Adjustments (DAO use only)

191.25 Ex M-Fed Fire (DAO Use Only)

241 Printing (DBO use only)

201.99 OE PFA's (DAO Use Only)

238.03 Cost Recrs. E-Fund Reimb. (DAO Use Only)

238.04 Cost Recrs. E-Fund Abate. (DAO Use Only)

238.05 Cost Recrs. Gen.Fund Abate. (DAO Use Only)

238.06 Restitution (DAO Use Only)

426 01 1 SCO Expedite Charges (DAO Use Only)

3764-39

427 1 In-Direct Disbrusement Cost (DAO Use Only)

439.02 Cost Recoveries SWCAP (DAO Use Only)

536.39 Veh Dmgs Cost Rec (DAO Use Only)

533.99 Veh Dmgs (DAO Use Only)

591 Special Adjustments (DAO use only)

Operating Expenses - Special Adjustment (DAO Use Only)

591.01 Staff Benft Uniform Allow. Adj (DAO Use Only)

591.02 Exp Match to Sch A Rec (DAO use Only)

591.03 Exp Match All Other Receipts (DAO use Only)

591.04 Exp Adj Special Funds (DAO Use Only)

591.05 Exp Match to SFM Reimb (59300) (DAO Use Only)

591.06 Exp Move From 4500,4911,4912 to 2700, 2931, 2932 (DAO Use Only)

591.09 Exp Adj Drought 02205-02206 (DAO Use Only)

591.13 SRA FP Adj (DAO Use Only)

591.15 2008 Efund (Ref 506) (DAO Use Only)

591.20 Spec Adj Fed Revenue (DAO Use Only)

591.25 Exp Match Fed Fires (DAO Use Only)

591.30 2008 Spring Fire Siege (DAO Use Only)

632.02 Bond/Fund/Ln/Admin Fees (DAO Use Only)

OBJECT CODE MASTER GUIDE FOR DBO USE ONLY

003 Civil Service Permt. (DBO Use Only)

171 Unalloc. Pers. Svcs (DBO Use Only)

181 BR Pending-PERS Services (DBO use only)

201 General Expense (DBO use only)

291 Travel: In - State (DBO Use Only)

311 Travel: Out - Of - State (DBO Use Only)

331 Training (DBO Use Only)

3764-40

402 Consultant/Prof Serv-Ext SVs (DBO Use Only)

431 INFORMATION TECHNOLOGY (DBO Use Only)

501 OTHER ITEMS OF EXP (DBO Use Only)

533.80 * Aviation-Aircraft Rental (DBO Use Only)

536.40 Aviation-Parts/Mat (DBO Use Only) Non Reprtbl

536.60 Aviation -Fees & Leases (DBO Use Only) Non Reprtbl

536.80 Aviation-Aircrft Rentl (DBO Use Only) Non Reprtbl

701 Grants and Subventions (DBO Use Only)

571 Unallocated - Operating Expense (DBO Use Only)

Budget Office Use Only

OBJECT CODE MASTER GUIDE (CALSTARS LISTING) 3764.4 (March 2017)

OBJECT CODE

TITLE REPORTABLE

001 SALARIES AND WAGES

001 01 ARBTRTN/GRVNC SETTLEMENTS (989)

001 99 PS PFA (DAO USE ONLY)

003 CIVIL SERVICE-PERM

003 01 SALARIES & WAGES, PERMANENT/LT

003 02 SALARY DIFF FOR ERB (996)

003 04 FIRE MISSION DIFFERENTIAL (997)

005 AUTH POSITION-PERM

006 WORKLD/ADMIN ADJ-PERM

007 POSITION ESTAB-PERM

012 REDUCT AUTH POS-PERM

013 POSITN RECLASS-PERM

014 POSITN TRSF IN-PERM

015 POSITN TRSF OUT-PERM

016 PROP NEW POSITN-PERM

017 MERIT SALARY ADJ-PERM

3764-41

033 CIVIL SERVICE-TEMP

033 01 TEMP HELP-(SCHD B) (901)

033 02 TEMP HELP - ALL OTHERS (904)

033 03 TMP HLP-DISBLTY BLANKET (995)

033 05 TEMP HELP - EMERGENCY WORKER (905)

033 94 TEMP HELP - SUCCESSION PLANNING

033 95 TMP HLP RETIREMT OVRLAPS NONSAFETY (930)

033 96 TEMP HELP - FORESTRY AIDS (910)

033 97 TEMP HELP - CAPITAL OUTLAY (980)

033 98 TEMP HELP - SCHEDULE A (907)

033 99 TEMP HELP SAFETY RETIRMT OVERLAPS (920)

035 AUTH POSITION-TEMP

036 WORKLD/ADMIN ADJ-TEMP

037 POSITION ESTAB-TEMP

042 REDUCT AUTH POS-TEMP

043 POSITN RECLASS-TEMP

044 POSITN TRSF IN-TEMP

045 POSITN TRSF OUT-TEMP

046 PROP NEW POSITN-TEMP

047 MERIT SALRY ADJ-TEMP

063 STATUTORY-EXEMPT

065 AUTH POSITION-EXEMPT

066 WORKLD/ADMIN ADJ-EXEMPT

067 POSITN ESTAB-EXEMPT

072 REDUCT AUTH POS-EXEMPT

073 POSITN RECLASS-EXEMPT

074 POSITN TRAN IN-EXEMPT

075 POSITN TRAN OUT-EXEMPT

076 PROP NEW POSITN-EXEMPT

077 MERIT SAL ADJ-EXEMPT

083 OVERTIME

083 01 UNPLANNED OVERTIME (993,994,999)

083 04 EMERGENCY DIFFERENTIAL FOR WWG4C (EES) (957)

083 06 PLANNED OVERTIME (992,998)

3764-42

083 07 ICT - INCIDENT COMMAND TEAM (958)

083 08 EMERGENCY ICA - INCIDENT COMMAND ASSGNT (959)

083 09 NON-FIRE EMERGCY ICA-INCIDENT COMMAND AS (960)

083 15 EDWC LUMP SUM RETROPAY (950)

088 HOLIDAY PAY

088 01 HOLIDAY PAY

089 EMP INCENTIVE PYMT

090 TIPS & GRATUITIES

099 SAL/WAGES RATE RECVRY

101 STAFF BENEFITS

103 OASDI

104 DENTAL INSURANCE

105 HEALTH/WELFARE INS

106 RETIREMENT

107 PUBLIC EMPLOYEE-RETIREMT

107 01 1959 SURVIVOR BENEFIT

112 MISC-RETIREMENT

113 INDUSTRIAL-RETIREMENT

115 PATROL-RETIREMENT

116 SAFETY-RETIREMENT

117 STATE TEACHERS-RETIREMT

122 LEGISLATIVE-RETIREMT

123 JUDGES/JUSTICES-RETIREMT

124 UNIV OF CA-RETIREMENT

125 WORKERS' COMPENSATION

125 01 WRKRS COMP-MISC EES

125 02 WRKRS COMP-SFTY EES

125 33 SCH A WRKRS COMP CREDIT (YR-END ONLY)

127 INDUSTRL DISABLTY LEAVE

132 NONINDUST DISABLTY LEAVE

132 03 SCH A - NDI CREDIT

133 UNEMPLOYMENT INSURANCE

133 01 UNEMP INS-MISC EES

133 02 UNEMP INS-SAFTY EES

134 OTHER-STAFF BENEFITS

134 01 401K PLAN

3764-43

134 02 EXP ADJ DROUGHT

135 LIFE INSURANCE

136 VISION CARE

137 MEDICARE TAXATION

139 STAFF BEN RATE RECVRY

141 SALARY SAVINGS

171 UNALLOCATED-PERS SVS

181 BR PENDING-PERS SVS

191 SPECIAL ADJ-PERS SVS

191 01 SB UNFRM ALLO ADJ DAO ONLY DO NOT USE AFTR 7/1/14

191 02 EXP MATCH TO SCH A RECDO NOT USE AFTER 7/1/14

191 03 EX M ALL OTR RCPT(DAO ONLY)DO NOT USE AFTR 7/1/14

191 04 EXP ADJ-SPECIAL FNDS (DO NOT USE AFTER FY12)

191 05 EXP MATCH TO SFM REIM(59300)DO NOT USE AFTR 7/1/14

191 06 EXP 4500,4911/12 TO2700,2931/32DONOTUSE AFR 7/1/14

191 07 EXP ADJ - ALL FUNDS (PS)DO NOT USE AFTER 7/1/14

191 08 EXP ADJ - ALL FUNDS (SB)DO NOT USE AFTR 7/1/14

191 09 EXP ADJ-DROUGHT(02205-02206)DO NOT USE AFTR 7/1/14

191 25 EX M-FED FIRE DO NOT USE AFTR 7/1/14

201 GENERAL EXPENSE BUDGET ONLY

201 99 OE PFA'S PROCESSED DAO USE ONLY

204 EMPLOYEE RELOCATION

205 DUES & MEMBERSHIPS REPORTABLE PAYMENT

206 MISC OFFICE SUPPLIES

206 01 SUPPLS-GS CNTRL STORES

206 02 F P AWARENESS MATERIALS (SMOKEY BEAR)

206 03 PLASTIC PRODUCTS

207 FREIGHT & DRAYAGE

3764-44

213 CLERICAL/NON-PROF SVS REPORTABLE PAYMENT

215 ADVERTISING REPORTABLE PAYMENT

217 MTG/CONF/EXHIBIT/SHOWS REPORTABLE PAYMENT

223 LIBRARY PURCH/SUBSCRIPT

225 PHOTOGRAPHY REPORTABLE PAYMENT

226 MINOR EQUIPMENT

226 01 FLAT ROLLED STEEL

227 OFC EQPT RENT/MAIN/REPAIR REPORTABLE PAYMENT

238 NOC-GOODS-GEN EXP

238 01 SUPPLS HOLDNG ACCNT

238 02 IN-CAMP HOLDNG ACCNT

238 03 COST RECOVERIES E-FUND REIMBURSEMENT

DAO USE ONLY

238 04 COST RECOVERIES- E-FUND ABATEMENT DAO USE ONLY

238 05 COST RECOVERIES GEN FUND ABATEMENT

DAO USE ONLY

238 06 RESTITUTION DAO USE ONLY

239 NOC-SERV/RENT-GEN EXP REPORTABLE PAYMENT

241 PRINTING BUDGET ONLY

242 PAMPHLT/LEAFLT/BROCH/ETC REPORTABLE PAYMENT

243 PHOTOCOPY PAPER

243 01 FINE PRNT'G/WRIT'G PAPER

244 OFFICE COPIER EXP REPORTABLE PAYMENT

245 PRINTED FORM/STATNRY REPORTABLE PAYMENT

246 OFC COPIER SUPPLIES

247 MICROFORM REPORTABLE PAYMENT

248 NOC-PRINTING REPORTABLE PAYMENT

251 COMMUNICATIONS REPORTABLE PAYMENT

3764-45

252 CELL PHONES,PDA,PAGER

253 CENT COMM (CALNET,CENTREX,ATSS)

254 FAX

255 DELIVER SERV (MESSENGER, COURIER REPORTABLE PAYMENT

256 RADIO/MICROWAVE SVS REPORTABLE PAYMENT

257 TELEPHONE

257 01 TEL-SRV/EQP/SURCHARGES (EXCL.ATSS. CALDEX/CA)

257 02 TEL-TOLL CHRGS (EXCL. ATSS, CALDEX/CALNET)

257 03 PHNE-ATSS, CLDX/CLNET

257 04 CELLULAR PHONE CHARGES-TOLL & SERVICE

257 05 PAGERS

257 06 WIDE-AREA-NETWORK MAINT CHARGES

258 NOC-COMMUNICATIONS REPORTABLE PAYMENT

258 01 ELECT COMM FACILITIES

258 02 AUTO WEATHER TERMNLS

259 MAINTENANCE REPORTABLE PAYMENT

261 POSTAGE

262 STAMPS, STAMP ENVEL, ETC

262 01 MASS MAILING

263 POSTAGE METER

268 NOC-POSTAGE

271 INSURANCE

273 TORT LIABILITY INSUR

274 VEHICLE INSURANCE

275 AVIATION INSURANCE

276 MARINE INSURANCE

277 MED MALPRACTICE INSUR

282 FALSE ARREST INSURANCE

283 INDIVD/BLNKT SURETY BOND

288 NOC-INSURANCE

288 01 REVENUE BOND INSURANCE

291 TRAVEL: IN-STATE BUDGET ONLY

3764-46

292 PER DIEM-I/S

292 01 FIRE-RELATED MEALS

293 VEHICLE, GS-I/S

293 01 STATE VEHICLES GS TRAVEL

293 02 STATE VEHICLES GS LEASED

294 COMMERCIAL AIR-I/S

295 OTHER TRANSPORT-IS

295 01 PARKING AND TOLLS

296 PRIVATE CAR-I/S

297 RENTAL CAR-I/S

301 TAXI & SHUTTLE SERV-IS REPORTABLE PAYMENT

302 RAIL AND BUS-I/S

302 01 TRANSIT DISCNT SUBSIDY

303 OVERTIME MEALS-I/S

305 MGMT/TRANS FEE-I/S REPORTABLE PAYMENT

308 NOC-IN-STATE TRAVEL

308 02 STWD COMM TRVL(AUTH MEMBRS ONLY)

311 TRAVEL: OUT-OF-STATE BUDGET ONLY

311 01 OUT OF STATE TRAVEL ENCUMBRANCE

312 PER DIEM-O/S

314 COMMERCIAL AIR-O/S

315 OTHER TRANSPORT-O/S

315 01 OTHR TRANSPORTATION EXPNS -O/S TRVL

316 PRIVATE CAR-O/S

317 RENTAL CAR-O/S

322 RAIL, BUS, TAXI-O/S

325 MGMT/TRANS FEE-O/S REPORTABLE PAYMENT

328 NOC-OUT-OF-STATE

328 01 OST-GENERAL EXPENSES

331 TRAINING BUDGET ONLY

332 TUITN/REGISTRATN FEE REPORTABLE PAYMENT

333 TRAINING/FILMS/SLIDES REPORTABLE PAYMENT

3764-47

334 TRAING FACILTY RENTL REPORTABLE PAYMENT

335 TRAINING CONTRACTS REPORTABLE PAYMENT

337 NOC-GOODS-TRAINING

337 01 ABATE TRAINING AIDS AND MATERIALS

338 NOC-SERVICES-TRAINING REPORTABLE PAYMENT

341 FACILITIES OPERATION BUDGET ONLY

342 RENT-BLDG/GRND-STATE

343 RENT-BLDG/GRND(NON STATE) REPORTABLE PAYMENT

344 JANITORIAL SERVICES REPORTABLE PAYMENT

345 SECURITY REPORTABLE PAYMENT

346 RECURRING MAINT SVS REPORTABLE PAYMENT

346 01 FIRE LIFE SAFETY (FLS) INSPECTIONS

347 FACILITY PLNG-DGS

348 WASTE REMOVAL REPORTABLE PAYMENT

352 SPEC REPAIR/DEF MAINT REPORTABLE PAYMENT

353 ALTERATIONS REPORTABLE PAYMENT

357 NOC-GOODS-FAC OPS

357 01 COMPOST

357 02 PAINT

357 03 SOLVENTS

357 04 GLASS PRODUCTS

357 05 PAPER PRODUCTS

358 NOC-SERVICES-FAC OPS REPORTABLE PAYMENT

361 UTILITIES

362 ELECTRICITY

363 NATURAL GAS

364 LIQUID PETROLEUM GAS

365 PROPANE FOR HEATING

366 HEATING OIL

3764-48

367 WATER

372 SEWER

378 NOC-UTILITIES

382 CONSULT/PROF-INTERDEPT

383 ACCOUNTING-INTERDEPT

384 ADMIN-INTERDEPT

384 01 CALATER FEES

385 ARCHITECT-INTERDEPT

386 AUDITING-INTERDEPT

387 COLLECTN SERV-INTERDEPT

388 COMPL INSPECT/INVEST-INTER

392 ENGINEERING-INTERDEPT

393 HLTH & MED-INTERDEPT

394 LEGAL-INTERDEPT

395 DPA COLL BARGAN CHG INT

396 ATTORNEY GENL-INTERDEPT

396 99 AG SERVICES ABATEMENT

397 OFC ADMIN HEARNG-INTERDEPT

398 OTHER-INTERDEPT

398 01 HELITACK SALARY DIFFERENTIAL (CCC)

398 02 GEN SER SURCHARGES

398 03 CNTRCT LABOR-CCC

398 04 CNTRCT LABOR-CDCR

398 05 CNTRCT LABOR-CYA (EXP 6-05) DO NOT USE

398 06 CNTRCT LABOR-OES RSOURCES

398 07 CNTRCT LABOR-NAT'L GUARD

398 98 INTRDPRTMNTL EDP CONSULTANT

402 CONSULT/PROF SERV-EXT SVS BUDGET ONLY

403 ACCOUNTING-EXT SVS REPORTABLE PAYMENT

404 ADMINISTRATIVE-EXT SVS REPORTABLE PAYMENT

405 ARCHITECTURAL-EXT SVS REPORTABLE PAYMENT

406 AUDITING-EXT SVS REPORTABLE PAYMENT

407 COLLECTION SERV-EXT SVS REPORTABLE PAYMENT

3764-49

408 COMPLY INSP/INVST-EXT SVS REPORTABLE PAYMENT

409 INFO TECHNOLOGY-EXT SVS REPORTABLE PAYMENT

412 ENGINEERING-EXT SVS REPORTABLE PAYMENT

413 HEALTH & MEDICAL-EXT SVS REPORTABLE PAYMENT

413 01 MED & DENTAL SRVCS

413 02 MED EXAMS & CARE NOT RPP

413 03 VETERINARY CARE

413 04 MED EXAMS RPP ONLY

413 05 COBRA MED, DENTAL, VISION SVCS

414 LEGAL-EXT SVS REPORTABLE PAYMENT

415 ATTORNEY FEES REPORTABLE PAYMENT

415 01 PAYMT/ATTNYS (INC CLIENT SETTLEMNTS) USE 610

418 OTHER EXTERNAL SVS REPORTABLE PAYMENT

418 02 TRAINING CONSULTANTS

418 04 USFS MSTR AGREEMENT

418 06 BUREAU LAND MGMT

418 07 CNTRCT LBR-LOCAL GOVT RESOURCES

418 08 NAT'L PARKS SRVCS

418 09 FED AGY FIRE BILLING-OTHER

418 10 CNTRCT CNTIES(GRAY BOOK ONLY)

418 15 CNTRCT CNTY FIRE BILLINGS

418 97 APPRSL/ST OWNED HOUSING

418 98 EXTRNL EDP CONSULTNT

418 99 CON & PROF SER-OTHR

419 REIMB EXP-NON-TAXABLE

420 REIMB EXPENSE-TAXABLE REPORTABLE PAYMENT

421 DEPARTMENTAL SERVICES

422 OFFICE SERVICES

423 TECHNICAL SERVICES

424 EDP SERVICES

425 EQUIPMENT POOL

3764-50

426 OTHER-DEPT SVS

426 01 SCO EXPEDITE CHARGS

427 INDIRECT DISTRB COST

427 01 ALLOC ADMIN (AUTO)

427 02 ALLOC ADMIN (EXEC/ADMIN SERVICES)

427 03 ALLOC FIRE PRTCTN-ADMIN

427 04 ALLOC YEAR 2000-ADMIN (NFP)

427 10 ALLOC ADMIN TO REIMB FROM GF

427 11 ALLOC ADMIN TO SFM FUNDS FROM GF

427 15 ALLOCATION ADMIN

428 CONSOLIDATED DATA CENTRS

428 01 TEALE DATA CENTER

428 02 HHSDC

431 INFORMATION TECHNOLOGY BUDGET ONLY

434 INTERAGCY AGRMNT-IT

435 NOC-SERV-IT (SECURITY, ARCHIVAL, REPORTABLE PAYMENT

435 99 DP-NOT OTHRWS CLSSFD

436 SUPPLIES-IT (PAPER, TONER, ETC)

436 01 IT SOFTWARE PURCHASES

437 CENTRAL ADMIN SVS

438 PRO RATA

439 SWCAP

439 01 SWCAP (AARA GRANT)

439 02 COST RECOVERIES - SWCAP (DAO USE ONLY)

445 SOFTWARE-IT PURCH, LICENSE

446 HARDWARE-IT PURCH, LEASE

447 DATA LINES-IT (T1, DS3,ETC)

448 INTERNET SERV PROV-IT

449 ELECT WASTE RECYCLE/DISP-IT REPORTABLE PAYMENT

451 EQUIPMENT

452 REPLACEMENT-EQPT

453 OFFICE EQPT-REPL

454 PASS MOTOR VEH-REPL

455 OTHER MOTOR VEH-REPL

456 HOUSHLD EQPT/FURN-REPL

457 MACH/IMPLMT/TOOL-REPL

457 01 MACH/IMPLMT/TOOL-REPL

3764-51

462 SCI INSTMT & APPR-REPL

463 MAP/FILM/PAINTG-REPL

464 EDUCATNL EQPT-REPL

465 LIVESTOCK-REPL

466 EDP EQUIPMENT-REPL

468 OTHER-REPL EQUIPMENT

468 01 EQUIP RPLCMNT-RADIO

468 99 EQUIP RPLCMNT-OTHER

472 ADDITIONAL EQUIPMENT

473 OFFICE EQUIPMENT-ADD

474 PASSNGR MOTOR VEH-ADD

475 OTHER MOTOR VEH-ADD

476 HOUSHLD EQPT/FURN-ADD

477 MACH/IMPLMT/TOOL-ADD

482 SCI INSTMT & APPR-ADD

483 MAP/FILM/PAINTG-ADD

484 EDUCATNL EQPT-ADD

485 LIVESTOCK-ADD

486 EDP EQUIPMENT-ADD

488 OTHER-ADD EQUIPMENT

488 01 EQUIP, ADDTNL-RADIO

488 99 EQUIP, ADDTNL-OTHER

501 OTHER ITEMS OF EXP BUDGET ONLY

501 02 LAWSUITS/SETTLEMENTS AGAINST CAL FIRE

501 03 VCGCB (BOC) CLAIMS/SETTLEMENTS

502 SUBSISTENCE/PERS CARE REPORTABLE PAYMENT

503 CLOTHNG & PERS SUPPLIES

503 01 PERS SAFETY ITEMS

503 02 AVIATION LIFE SUPRT EQUIP - PERSONAL FLGHT GEAR

503 03 AVIATION LIFE SUPRT EQUIP - HARDWARE

503 99 SUB & PERS CARE-OTHR

505 RECREATN/RELIGION SUPPLIES

506 FOODSTUFFS

506 01 FOODSTUFFS- CALFIRE FACILITIES SUBSISTENCE

506 02 FOODSTUFFS - BOTTLED WATER

3764-52

506 03 FOODSTUFFS- PREPARED TO-GO MEALS

506 04 MISC. SUPPLIES RELATED TO SUBSISTENCE

507 FOSTER CARE (131 EXEMPT)

512 QUARTER & HOUSEKEEPNG REPORTABLE PAYMENT

512 01 K-9 ROOM & BOARD

513 LAUNDRY SERVICES REPORTABLE PAYMENT

514 MISC CLIENT SERVICES REPORTABLE PAYMENT

514 01 STATE FRST TMBR SALES

514 02 ROAD MAINTENANCE

514 05 STATE FRST DEMO&EXPRIMENTS

514 10 FOREST MANAGEMENT

514 15 RECREATION

515 AGRICULTURAL SUPPLIES

515 01 PURCHASE OF SEEDS AND PLANTS

516 CHEMCL/DRUG/MED/LAB SUP

516 01 FUEL BREAKS CHEMICAL TRTMENT

516 02 AERIAL FIRE RETARDANTS

516 03 CHEMICALS, DRUGS, MEDICINE MEDICAL & LAB SUPPLIES

516 04 FIREFIGHTING FOAM PRODUCTS

516 05 OTHER FIRE SUPPRESANT CHEMICALS

517 EDUCATIONAL SUPPLIES

520 UNIFORM ALLOWANCES

520 01 UNIFORM ALLOW-PERM

520 02 UNIFORM ALLOW-SEASONAL

520 03 TOOL ALLOWANCES

522 LAW ENFORCE MATERIAL

523 STRUCTURAL MATERIALS

524 VEHICLE OPERATIONS

525 GASOLINE

525 01 VEH OPS-GASOLINE

525 02 VEH OPS-DIESEL

525 03 ALTERNATIVE FUEL

525 04 ALCOHOL FUELS

526 PROPANE

3764-53

527 OIL & LUBRICATION

527 01 REFINED OIL AND LUB

527 02 VEHICLE OPERATIONS- ANTIFREEZE

532 TIRES & TUBES

532 01 RETREAD TIRE/PRODUCTS

533 MAINTENANCE/REPAIR SVS REPORTABLE PAYMENT

533 01 VEH MNT/REP-SEDANS

533 02 VEH MNT/REP-EXCLD SEDANS

533 04 VEH RADIO MANT&MDFICATION

533 05 DISPOSL-HZRDS WSTE MATERIALS

533 40 AVIATION - SALARIES AND WAGES (REPRTBL-BDGT ONLY)

533 41 AIRCRAFT INSPECTION - ANNUAL (PRIMARY AGREEMENT)

533 44 AIRCRAFT MAINT/REPR NON-FIRE SEASN (PRIMARY AGREEMENT)

533 45 AIRCRAFT MAINT/REPR FIRE SEASN (PRIMARY AGREEMENT)

533 46 AIRCRAFT MODIFICATION (PRIMARY AGREEMENT)

533 47 VNDR SUPLD AIRCRFT MAINT & RPR (NON-PRIMARY AGREEMENT)

533 48 VENDR SUPLD AIRCRFT MODIFCTN (NON PRIMARY AGREEMENT)

533 51 COMPONENT OVRHL RPR & MFG (PRIMARY AGREEMENT)

533 52 GRND SUPRT EQUIP MAINT/RPR (PRMRY AGRMNT) AIRTNKRPG

533 61 ADMINISTRATIVE CONTRACTUAL STAFF (PRIMARY AGREEMENT)

533 71 PILOT SALARY - TRAINING

533 72 PILOT SALARY - FIRE SEASON

533 73 PILOT SALARY - CONTRACT EXTENSION

533 74 INSTRUCTOR FLIGHT RATE

533 75 CONTRACTOR PER DIEM

533 76 CONTRACTOR MILEAGE

533 80 AVIATION-AIRCRFT RNTL (REPORTABLE - BUDGET ONLY)

533 82 AIRPLANE RENTAL - CALL WHEN NEEDED

3764-54

533 83 HELICOPTER RENTAL-CALL WHEN NEEDED

534 WASHING REPORTABLE PAYMENT

535 TOWING REPORTABLE PAYMENT

535 01 VEH OPS-TOWING

535 02 VEH OPS-GS PARKING

536 OTHER VEHICLE OPERATIONS

536 30 RLL-UP 536.31-536.99

536 31 VEH MNT/REP-SEDANS (PARTS ONLY)

536 32 VEH MNT/REP-EXCL SEDANS (PARTS ONLY)

536 33 VEH RADIO MSP/SHOP SUPPLIES

536 39 VEH DMGS COST REC (DAO USE ONLY)

536 40 AVIATION-PARTS/MAT (NON REPRTBL-DBO ONLY)

536 41 AIRCRFT IN SERVICE PARTS - FEDERAL, MILES TRIP

536 42 AIRCRFT IN SERV PARTS-COMMERCIAL, NON-PRIMRAY AGREEMENT

536 43 AIRCRFT IN SERV PARTS-COMMERCIAL, PRIMARY AGREEMENT

536 44 AIRCRFT PARTS-MODIFY ONLY (ONE TIME EXPENSE)

536 47 VENDOR SUPPLIED COMPONENTS(OVRHL RPR) (NON PRIMRY AGREEMENT)

536 48 AERONAUTICAL MAT, TOOLNG, SOLVNTS (NON-PRIMARY AGREEMENT)

536 50 AIRCRFT FUEL, OIL, HYDROLIC FLUID CDF AIRCRFT NON PRM

536 60 AVIATION - FEES & LEASES (NON RPRTBL-BUDGT ONLY)

536 61 LANDING FEES - AMU/FIELD

536 62 TIEDOWN FEES - AMU/FIELD

536 63 HANGAR LEASNG/WAREHSNG - FIELD ONLY

536 66 AVIATION PARTS & MATERIALS (NON-REPORTABLE)

536 80 AVIATION-AIRCRFT RNTL (NON REPRTBL - BUDGT ONLY)

3764-55

536 90 AIRCRAFT FUEL -RNTL AIRCRFT (NON PRIMARY AGREEMENT)

540 EXCEPT ENERGY/RES PUR

545 LATE PYMT PENALTIES-GC927 REPORTABLE PAYMENT

545 09 E FUND INTEREST PENALTIES

568 NOC-GOODS-OTH EXP

568 01 TAXES AND ASSESSMENTS

568 02 LAWSUIT/SETTLMNT AGAINST CALFIRE (NON REPORTABLE)

568 03 VCGCB (BOC) CLAIMS/SETTLEMENTS

568 10 LAUNDRY SUPPLIES

569 NOC-SERVICES-OTH EXP REPORTABLE PAYMENT

569 01 RENT EQUIPMENT

569 02 RENT EQUIP-DOZER/TRNSPRT

569 03 RENT EQUIP-CHAIN SAW

569 04 RENT EQUIP-BUS

569 05 RENT EQUIP-JEEP/PU/STKESIDE

569 06 RENT EQUIP-WATR TRCKS

569 07 RENT EQUIP-FUEL TRCKS

569 08 RENT EQUIP-REPAIRS

570 NOC-MISC-OTH EXP REPORTABLE PAYMENT

570 01 PRIZE PAYMENTS

571 UNALLOCATED OE & E

581 BR PENDING-OE & E

591 SPEC ADJ-OE & E

591 01 STAFF BENE UNIFORM ALLOW ADJ (DAO USE ONLY)

591 02 EXP MATCH TO SCH A REC (DAO USE ONLY)

591 03 EXP MATCH ALL OTHER RECEIPTS (DAO USE ONLY)

591 04 EXP ADJ - SPECIAL FUNDS (DAO USE ONLY)

591 05 EXP MATCH TO SFM REIMB (59300) (DAO USE ONLY)

591 06 EXP MOVE FRM 4500,4911,4912 TO 2700,2931,2932DAO

3764-56

591 09 EXP ADJ-DROUGHT (02205-02206 (DAO USE ONLY)

591 13 SRA FP ADJ(DAO USE ONLY)

591 15 2008 EFUND (REF 506) (DAO USE ONLY)

591 20 SPEC ADJ FED REVENUE (DAO USE ONLY)

591 25 EXP MATCH-FED FIRES (DAO USE ONLY)

591 30 2008 SPRING FIRE SIEGE (DAO USE ONLY)

601 DEBT SERVICE BUDGET ONLY

602 INTEREST-DEBT SERV REPORTABLE PAYMENT

603 PRINCIPAL-DEBT SERV

608 OTHER-DEBT SERV REPORTABLE PAYMENT

609 AWARDED ATTORNEY FEE REPORTABLE PAYMENT

610 ATTY FEE+AWARD-IRC 6045(F) REPORTABLE PAYMENT

610 01 PAYMENTS TO ATTORNEY AND CLIENTS

611 TORT PYMENTS-PUNITIVE REPORTABLE PAYMENT

611 01 TORT PYMT NOT INCLUDING PHYSICL/PERSONAL INJURY

612 DEPRECTN & AMORTIZTN

613 TORT PAYMENT-COMPENSTRY

613 01 TORT PAYMENT WITH PHYSICAL OR PERSONAL INJURY

614 TAXES AND ASSESSMENTS

615 SPECIAL DEMO PROJECTS REPORTABLE PAYMENT

616 BD OF CONTROL CLAIMS REPORTABLE PAYMENT

618 EVIDENCE REPORTABLE PAYMENT

618 01 EVIDENCE

619 DIST INT-NO PENALTIES/DEBT REPORTABLE PAYMENT

621 STU FIN AID-SERV PERF REPORTABLE PAYMENT

622 STUD FIN AID-NO SERV

3764-57

623 RETIREMENT DISBURSMNTS

624 DISABILITY BENEFITS

625 DEATH BENEFITS

626 LOANS, TRANSF & OTHR

627 INTERAGCY PASS-THRU

628 SALES DISCOUNTS

629 PURCHASE FOR SALE

630 PRIZE PAYMENTS REPORTABLE PAYMENT

632 OTHER-SPEC ITEMS EXP

632 02 BND/FND/LN/ADMIN FEES(DAO USE ONLY)

661 COLA - UNCLASSIFIED

671 UNALLOCATED-UNCLASSFD

681 BR PENDING-UNCLASSFD

691 SPECIAL ADJ-UNCLASSFD

701 GRANTS & SUBVENTIONS BUDGET ONLY

702 GOVERNMENTAL

704 RENT/LEASE-NONGOVMT REPORTABLE PAYMENT

705 MED/HLTH CARE-NONGOVMT REPORTABLE PAYMENT

706 OTH MISC SVS-NONGOVMT REPORTABLE PAYMENT

707 GOODS-NONGOVERNMENT

711 STATE MANDATES

731 LOANS

741 LOCAL ADMINISTRATION

751 OTHER-LOCAL COSTS

771 UNALLOC-LOCAL COSTS

781 BR PEND-LOCAL COST

791 SPEC ADJ-LOCAL COST

801 MASTER PLANNING REPORTABLE PAYMENT

811 ACQUISITION

811 01 LAND ACQUISITION

811 02 ACQUISITION CNTRCTS

821 PROGRAMMING REPORTABLE PAYMENT

3764-58

831 PRELIMINARY PLANS REPORTABLE PAYMENT

836 WORKING DRAWINGS REPORTABLE PAYMENT

841 CONSTRUCTION REPORTABLE PAYMENT

841 01 OFFC- STATE ARCHITECT

841 02 CDF DAY LBR/CNTRCT PRJECTS

841 03 CAPTIAL OUTLAY - FREIGHT

842 CONSTRUCTN CONTRACTORS REPORTABLE PAYMENT

843 CONSTRUCTION FEES REPORTABLE PAYMENT

844 SERV DISTRICT ASSMTS

851 EQPT-CAPITAL COSTS

855 LEASE PURCH-CAPITAL COSTS REPORTABLE PAYMENT

861 MINOR-CAPITAL COSTS REPORTABLE PAYMENT

871 UNALLOC-CAPITAL COSTS

881 BR PEND-CAPITAL COSTS

891 SPECIAL ADJ-CAPITAL COSTS

891 01 PROCUREMENT/OSMB CHARGES

891 08 INTEREST PENALTIES-LATE PAYMENT CAP OUTLAY VENDOR

912 INTERNAL COST RECOVERY

998 STATS OBJECT DETAIL

998 01 SCO HOURS

998 02 TIME SHEET HOURS

998 90 ALLOC BSE/PCA 99200/99210

998 91 ALLOC BSE/PCA 99200 ONLY

OBJECT CODE MASTER GUIDE IN ALPHABETICAL ORDER 3764.5

(March 2017)

PERSONNEL SERVICES AND OPERATING EXPENSES AND EQUIPMENT

TITLE OBJECT CODES

TITLE OBJECT CODES

1959 Survivor Benefit 107.01 Alcohol Fuels 525.04

3764-59

401K Plan 134.01 Alloc Admin (Auto) 427 01

A Alloc Admin (Exec/Admin Svcs) 427 02 Abate Training Aids and Materials

337.01 Alloc Admin to Reimb from GF 427 10

Additional Equipment 472

Alloc Admin to SFM Funds from GF 427 11

Administrative Contractual Staff (Primary Agreement)

533.61 Alloc Fire Protection -Admin 427 03

Administrative Inter-Dept. 384 Alloc Year 2000-Admin 427 04

Administrative-Ext Services 404 Allocation Admin 427 15

Advertising 215 Alterations 353

Aerial Fire Retardants 516.02 Alternate Retirement Prog (ARP) Admn Fee

129

Aeronautical Material, Tooling, Solvents (Non Primary Agreement)

536.48 Alternative Fuels 525.03

Agricultural Supplies 515 Antifreeze 527.02

Aircraft Fuel, Oil, Hydraulic Fluid - CDF Aircraft (Non-Primary Agreement)

536.50 Arbitration/Grievance Settlements

001.01

Aircraft Fuel-Rental (Non-Primary Agreement)

536.90 Artnker Rntl-Avlblty 533.11

Aircraft in Service Parts- Commercial, Primary Agreement

536.43 Artnker Rntl-Flight Time 533.12

Aircraft in Service Parts- Commercial, Non-Primary Agreement via State Process

536.42 Attorney Fees 415

Aircraft in Service Parts- Federal, MILSTRIP

536.41 Attorney General Inter-Dept. 396

Aircraft Inspection -Annual (Primary Agreement)

533.41 Auth Position- Exempt 065

Aircraft Maintenance and Repair - Fire Season (Primary Agreement)

533.45 Auth Position Permanent 005

Aircraft Maintenance and Repair (Non-Fire Season (Primary Agreement)

533.44 Auth Position- Temporary 035

Aircraft Modfctn-Repairs 533.29 Automated Weather Terminals 258.02

Aircraft Modification (Primary Agreement)

533.46 Aviation - Parts & Material ( Non Reportable)

536.66

Aircraft Parts - Modification Only (One Time Expense)

536.44 Aviation - Salaries & Wages 533.40

3764-60

Aircraft Rental - Call when needed

533.82 Aviation Life Support Equipment -Hardware

503.03

Aircraft Storage /Warehouse, Oper Repairs

533.28 Aviation Life Support Equipment -Personal Flight Gear

503.02

B C

Budget Revision Pending-OE & E 581 Contract Labor - Calif. National Guard

398.07

Bureau of Land Management 418.06 Contract Labor - Intercept. EDP Consultant

398.98

C Contract Labor -CCC 398.03

CALATERS Fees 384.01 Contract Labor -CDCR 398.04

Cap Out - Acquisition Contracts 811.02 Contract Labor -OES County Resources

398.06

Cap Out - Land Acquisition 811.01 Contract Projects - Equipment Rental, Mat

841.02

Cap Out - Master Planning 801 Contract Projects -Freight, Drayage

841.03

Cap Out - Preliminary Plans 831 Contractor Mileage 533.76

Cap Out - Working Drawings 836 Contractor Per Diem 533.75

Cap Out -Office of State Architect 841.01 D Cell Phone Charges Toll & Services

252.01 Data Lines (T1, DS3, etc.) 427

Cell Phones, PDAs, Pagers 252 Data Lines-IT (T1,DS3,ETC) 447

Cellular Phone Chgrs-Toll & Svrcs.

257.04 Delivery Services (Messenger Services, Courier)

255

Central Admin Services 437 Dental Insurance 104

Central Communications (CALNET, Centex, ATSS

253 DEPARTMENTAL SERVICES 421

Chemical, Drugs, Medicine Medical & Lab Supplies

516 DGS-Central Stores (Misc. Office Supp)

206.01

Chemical, Drugs, Medicine Medical & Lab Supplies

516.03 Disability Benefit 624

Civil Service Permanent 003 Disposal of Hazardous 533.05

Civil Service Temporary Help 033 DP-Not Otherwise Classified 435 99

Clothing & Pers. Supplies 503 Dues and Memberships 205

Cobra Med, Dental, Vision Svcs 413.05 E

Commercial Air - O/S 314 E Fund Interest Penalties-Late Pymt

545.09

Commercial Air Transportation I/S

294 EDIF for WWG4C (EES) (957) 083.04

Communications 251 EDP Equipment-Add 486

3764-61

Compliance Inspection and Investigations

388 EDP Equipment-Replacement 466

Component Overhaul, Repair, and Manufacturing (Primary Agreement)

533.51 EDP Services 424

Compost (Recycle Program) 357.01 Educational Equip-Add 484

Cons & Prof Svcs-External Other 418.99 Educational Equip-Repl 464

Consolited Date Centers 428

EDWC Lump Sum Retro Pay (950)

083.15

Construction Fees 843 Elect Waste Recycle/Disp-IT 449

Consultant Prof. - Inter-Dept. 382 Electronic Communication Facilities

258.01

Contract Labor-Local Government Resources

418.07 Emp Incentive Pymt 089

Contract Counties 418.10 Employee Assistance Program Fee

131

Contract County Fire Billings 418.15 Employee Relocation 204

E G

Engineer 412 General Expense 201

Emp Incentive Pymt 089 General Services (DGS) Parking 535.02

Employee Assistance Program Fee

131 General Services Surcharges 398.02

Employee Relocation 204 Glass Products (Recycle Program)

357.04

Engineer 412 Ground Support Equip Maint/Repair (Primary Agreement) Charge to Airtanker

533.52

Equip. Addtnl- Radio 488 01 H

Equip., Addtnl-Other 488 99

Hangar Leasing/Warehousing -Field Only

536.63

Equipment 451

Hardware (Purchase, Lease & Maintenance) 426.01

Equipment Pool 425 Hardware-IT Purchase, Lease 446

Equipment Repairs 569.08 Hdqrt Arpln Opr'n-Repairs 533.26

Equipment Replacement-Other 468 99 Health and Welfare Ins. 105

Equipment Replacement-Radio 468 01 Health Benefit Adm Fee 138

Evidence 618 Helcptr Repairs 533.17

Evidence 618.01 Helcptr Rntl-Avlblty 533.13

Exempt/Statutory Authorized Positions

063 Helcptr Rntl-Flight Time 533.14

3764-62

Expd. Adj. Drought 134.02 Helicopter Rental - Call when needed

533.83

External EDP Consultants 418.98 Helitack Salary Differential 398.01

F HHSDC 428 02

Facilities Operation 341 Holiday Pay 088

Facility Planning - DGS 347 Holiday Pay 088.01

Fax 254 Household Equip/Furn-Add 476

Federal Agency Fire Billing-Other Contract Counties

418.09 Household Equip/Fur-Repl 456

Fine Printing and Writing Paper (Recycle Program)

243.01 I

Fire Life Safety (FLS) Inspections 346.01 ICA - Incident Command Assignment - All Emergencies (Fire or Non fire)(959)

083.08

Fire Prevention Awareness Materials (Smokey Bear)

206.02 ICT - Incident Command Team Pay Diff-Pymt to home base PCA (958)

083.07

Fire Related Meals 292.01 Individual and Blanket Surety Bonds

283

Firefighting Foam Products 516.04 Industrial Disability Leave 127

Flat Rolle Steel (Recycle Program)

226.01 Industrial-Retirement 113

Flir/Line Scnner Rprs 533.19 Information Technology 431

Foodstuffs 506 Information Technology (Consultant & Prof Svcs External)

409

Foodstuffs - Bottled Water 506.02 Instructor Flight Rate 533.74

Foodstuffs - Packed Meals 506.03 Insurance 271

Foodstuffs - Subsist Cal FIRE Facilities

506.01 Interagency Agreement-IT 434

Forest Management 514.10 Interest Penalties 545

Freight and Drayage 207 Interest Penalties - Cap Outlay 891.08

Fuel Breaks Chemical Treatment 516.01 Internet Serv Prov-IT 448

IT Software Purchases 436 01

J N

Janitorial Services 344 National Park Services 418.08

Judges/Justices-Retirement 123 NOC - Goods - Training 337

K NOC - Goods Other Expenses 568

K-( Veterinary Care 413.03 NOC - Utilities (Firewood) 378

K-9 Room and Board 512.01 NOC In - State Travel 308

3764-63

L 536.61 NOC Out of State Travel 328

Laundry Supplies 568.10 NOC Printing 248

Laundry/Dry Cleaning Services 513 NOC Services - Facilities Operations

358

Law Enforcement Materials 522 NOC-Goods- Facilities Operations

357

Lawsuits/Settlement Against CAL FIRE 501 02 NOC-Serv-IT (Security Atchival) 435

Legal - Inter-Dept. 394 Non-Communications 258

Legal Costs(Cons & Prof Svcs-External) 414.00

Non-Communications 258

Legislative-Retirement 122 Non-Fire Emergency ICA-Incident Command Assignment (960)

083.09

Library Purchases and Subscriptions

223 Non-Industrial Disability Leave 132

Life Insurance (Management) 135 Not Otherwise Classified Goods/Supplies

238

Light Arpln Rntl-Avlblty 533.22 Not Otherwise Classified Services/Rentals

239

Light Arpln Rntl-Flight Time 533.23 O Livestock -Add 485 O-2 Repairs 533.21

Livestock-Repl 465 OASDI 103

Local Costs - Governmental (interagency)

702 Office Copier Expense 244

M Office Copier Supplies 246

Mach/Implant/Tool-Repl 457 01

Office Equip. Rental Maint and Repairs

227

Mach/Implement/Tool-Repl 457 Office Equipment-Add 473

Mach/Implmnt/Tool-Add 477 Office Equip-Repl 453

Maintenance 259 Office Services 422

Management/Trans Fee O/S 325 Oil and Lubrication 527

Management/Transaction Fees - I/S

305 Other - Inter Department 398

Map/Film/Painting-Repl 463

Other - Lawsuits/Settlements against CDF

568.02

Map/Film/Paintint-Add 483 Other External Services 418

Mass Mailing 262.01 Other Fire Suppressant Chemicals

516.05

Medical & Dental Services 413.01 Other items of expense 501

Medical Examinations and Care (not RPP)

413.02 Other Local Costs 751

3764-64

Medical Exams - RPP Only (Respiratory Protection Program)

413.04 Other Motor Vehicle-Add 475

Medicare Taxation 137 Other Motor Veh-Repl 455

Meetings and Conferences 217 Other Staff Benefits (include Flex Elect)

134

Merit Salary Adj- Permanent 017 Other Subsistence and Personal Care

503.99

Merit Salary Adj-Exempt 077 Other Transportation - I/S 295

Merit Salary Adj-Temporary 047 Other Transportation Expense 315.01

Microform 247 Other- VCGCB (BOC) Claims/Settlements

568.03

Minor Equipment 226 Other Vehicle Operations 536

Misc. Office Supplies 206 Other-Add Equipment 488

Misc.-Retirement 112 Other-Dept Svcs 426

O cont. P cont.

Other-Replacement Equipment 468 PrintedA221:B233 Forms,

Stationery and Maps 245

Out of State Travel - General Expense

328.01 Private Car - I/S (Mileage Reimb.)

296

Out of State Travel -Encumbrance

311.01 Prize Payments 570.01

OV- 10 Rntl Avlblty 533.24 PRO RATA 438

OV- 10 Rntl Flight 533.25 Procurement/OSMB Charges 891.01

OV-10 Repairs 533.20 Prop New Position-Exempt 076

Overtime 083 Prop New Position-Permanent 016

Overtime Meals - I/S 303 Prop New Position-Temporary 046

P Propane/Methane 526

Pagers 252.02 PT/Seasonal/Temp (PST) Retirement Admn Fee

128

Pagers 257.05 Public Employment-Retirement 107

Paint (Recycle Program) 357.02 Purchase of Seeds & Plants 515.01

Pamphlets Broch & Other Similar Items

242 Purchased Clerical and Non-Prof.Srvs.

213

Paper Products (Recycle Program)

357.05 Q

Parking and Tolls 295.01 Quartering and Housekeeping 512

Pass Motor Veh-Repl 454 R

Passenger Motor Veh-Add 474

Radio Maintenance and Modification

533.04

Patrol-Retirement 115 Radio, Cable TV, and Microwave Srvs

256

3764-65

Payment to Attorneys (includes Client Settlements)

415.01 Rail and Bus - I/S 302

Payments to Attorney and Clients 610.01 Recreation 514.15

Payments to Attorneys(Incl Client Proceeds)

610 Recurring Maintenance Services 346

Per Diem - I/S 292 Reduct Auth Pos-Exempt 072

Per Diem - O/S 312 Reduct Auth Pos-Permanent 012

Personal Safety Items 503.01 Reduct Auth Pos-Temporary 042

Phone-ATSS, CLDX/CLNET 257.03 Refined Oil and Lub (Recycle Program)

527.01

Photocopy Paper 243 REIMB EXPENSE-TAXABLE 420

Photography 225 Reimb. Exp-Non- Taxable 419

Pilot Salary - Fire Season 533.72 Rent - Bldg. and Grounds (Non -State Owned)

343

Pilot Salary - Contract Extension 533.73 Rent Equipment/Bus 569.04

Pilot Salary - Training 533.71 Rent Equipment/Chain Saw 569.03

Planned Overtime (992, 998) 083.06 Rent Equipment/Fuel Trucks 569.07

Plastic Products (Recycle Program)

206.03 Rent Equipment/Jeep Pickup, & Stake side

569.05

Position Estb-Permanent 007 Rent Equipment/Misc. 569.01

Position Reclass-Exempt 073 Rent Equipment/Water Trucks 569.06

Position Reclass-Permanent 013 Rent Equipment's/Dozer 569.02

Position Reclass-Temporary 043 Rental Car - I/S 297

Position Trfs Out-Exempt 075 Rent-Bldg. & Grounds (State Owned)

342

Position Trfs Out-Temporary 045 Replacement Equipment 452

Position Trsf In- Permanent 014 Retirement 106

Position Trsf In-Exempt 074 Retread Tires/Tire-Derived Products (Recycle Program)

532.01

Position Trsf In-Temporary 044 Revenue Bond Insurance 288.01

Position Trsf Out- Permanent 015 Road Maintenance 514.02

Positions-Exempt 067 Roll Up 533.11-533.49 533.10

Positions-Temporary 037

Postage 261

Postage Meter 263

t 501.01

Taxes and Assessments

Taxes and Assessments 568.01

Taxes and Assessments 614

3764-66

S Taxi & Shuttle Services I/S 301

S-2 Aircrft Repairs 533.27 TEALE Data Center 428 01

Safety-Retirement 116 Technical Services 423

Salaries and Wages 001 Telephone 257

Salaries & Wages Permanent & L/T (996)

003.01 Tel-Srvs. Eqp/Surchs (Excl.ATSS, CALEX/CA)

257.01

Salaries/Wages Rate Recovery 099 Tel-Toll Chg( Excl. ATSS, CALEX, CA)

257.02

Salary Differential for ERB 003.02 Temporary Help (All others 904) 033.02

Salary Differential for Fire Mission (997)

003.04

Temporary Help (Capital Outlay) (980)

033.97

Salary Savings 141

Temporary Help (Disability Blanket 995)

033.03

Sch. A-EIDL/IDL Credit 127.03 Temporary Help (Emergency Worker - Pick-Up Labor) (905)

033.05

SCI Instmnt& Appr-Repl 462

Temporary Help (Forestry Aids) (910)

033.96

SCI INSTMT & APPR-ADD 482 Temporary Help (Retirement

Overlaps Non-Safety) (930) 033.95

Security 345 Temporary Help (Safety Retirement Overlaps) (920)

033.99

Software-IT, Purchase, License 445 Temporary Help (Schedule A)

(907) 033.98

Solvents (Recycle Program) 357.03 Temporary Help (Schedule B) (901)

033.01

Special Repairs and Deferred Maintenance

352 Temporary Help (Succession Planning)

033.94

Staff Ben Rate Recovery 139 Tiedown Fees - AMU/Field 536.62

Staff Benefits 101 Tips & Gratuities 090

Stamps 262 Tires and Tubes 532

State Forest Demonstrations and Experiments

514.05 Tort Paymt Not Including Physical/Personal Injury

611.01

State Forest Timber Sales 514.01 Tort Paymt With Physical/Personal Injury

613.01

State Teachers-Retirement 117 Towing 535.01

State Vehicle - General Services Leased

293.02 Towing - Other Vehicle Expense as listed

535

State Vehicle - General Services Travel

293.01

Training Consultants 418.02

State-Owned Housing 418.97 Training Contracts 335

Statewide Committee Travel (Authorized Members Only)

308.02

Training Facility Rental 334

3764-67

Subsistence/Pers. Care 502 Training, Films and Slides 333

Supplies Holding Account 238.01 Transit Subsidy 302.01

Supplies-IT (Paper, Toner, etc.) 436

Trot Payments (exclude attorney fees)

611

SWCAP 439 Tuition and Registration Fees 332

SWCAP (AARA GRANT) 439 01

TITLE OBJECT CODES

TITLE OBJECT CODES

V

VCGCB (BOC) Claims/Settlements 501 03

Vehicle Insurance 274

Vehicle M. S. P. and Shop Supplies

536.33

Vehicle Maintenance and Repair - Excluding Sedans

536.32

Vehicle Maintenance and Repair - Sedans

536.31

Vehicle Maintenance and Repair- Other than Sedans

533.02

Vehicle Maintenance-Repair Sedans

533.01

U Vehicle Operations Dept.’s. 524

Unallocated-PERS Services 171 Vehicle Operations/Non-Reportable

536.30

Unemployment Ins--Misc. 133.01 Vehicle Ops- Diesel 525.02

Unemployment Ins--Safety 133.02 Vehicle Ops-Gasoline 525.01

Unemployment Insurance 133 Vehicle, GS - State Vehicle 293

Uniform Allowances 520 Vendor Supplied Aircraft Modification Service (Non-Primary Agreement)

533.48

Uniform Allowances Permanent 520.01 Vendor Supplied Components (Overhaul & Repair ) (Non Primary)

536.47

Uniform Allowances Seasonal 520.02 Vendor Supplies Aircraft Maintenance and Repair Service (Non-Primary Agreement)

533.47

Uniform Allowances Tools 520.03 Vision Care 136

Univ. of Ca.-Retirement 124 W

Universal Service Fee 130 Waste Removal 348

3764-68

Unplanned Overtime (993. 994, 999)

083.01 Wide Area Network Maint Charges

252.03

USFS Master Agreement 418.04 Wide Area Network Maint Charges

257.06

Utilities 361 Worker's Comp Program Fee 126

Utilities - Electricity 362 Worker's Comp-Admn Charge 125.03

Utilities - Heating Oil 366 Worker's Compensation 125

Utilities - Liquid Petroleum Gas 364 Worker's Comp--Misc. 125.01

Utilities - Natural Gas 363 Worker's Comp--Safety 125.02

Utilities - Propane for Heating 365 Workload/Admin Adj-Exempt 066

Utilities - Sewer 372 Workload/Admin Adj-Permanent 006

Utilities - Water 367 Workload/Admin Adj-Temporary 036

OBJECT CODE MASTER GUIDE (NUMERICAL LISTING) 3764.6

(March 2017)

PERSONNEL SERVICES

OBJECT CODES

TITLE

OBJECT CODES

TITLE

001 Salaries and Wages 045 Position Trfs Out-Temporary

001.01 Arbitration/Grievance Settlements

046 Prop New Position-Temporary

003 Civil Service Permanent 047 Merit Salary Adj-Temporary

003.01 Salaries & Wages Permanent & L/T (996)

063 Exempt/Statutory Authorized Positions

003.02 Salary Differential for ERB 065 Auth Position- Exempt

003.04 Salary Differential for Fire Mission (997)

066 Workload/Admin Adj-Exempt

005 Auth Position Permanent 067 Positions-Exempt

006 Workload/Admin Adj-Permanent 072 Reduct Auth Pos-Exempt

007 Position Estb-Permanent 073 Position Reclass-Exempt

012 Reduct Auth Pos-Permanent 074 Position Trsf In-Exempt

013 Position Reclass-Permanent 075 Position Trfs Out-Exempt

014 Position Trsf In- Permanent 076 Prop New Position-Exempt

015 Position Trsf Out- Permanent 077 Merit Salary Adj-Exempt

016 Prop New Position-Permanent 083 Overtime

017 Merit Salary Adj- Permanent 083.01 Unplanned Overtime (993. 994, 999)

033 Civil Service Temporary Help 083.04 EDIF for WWG4C (EES) (957)

3764-69

033.01 Temporary Help (Schedule B) (901)

083.06 Planned Overtime (992, 998)

033.02 Temporary Help (All others 904) 083.07 ICT - Incident Command Team Pay Diff-Pymt to home base PCA (958)

033.03 Temporary Help (Disability Blanket 995)

083.08 ICA - Incident Command Assignment - All Emergencies (Fire or Non fire)(959)

033.05 Temporary Help (Emergency Worker - Pick-Up Labor) (905)

083.09 Non-Fire Emergency ICA-Incident Command Assignment (960)

033.94 Temporary Help (Succession Planning)

083.15 EDWC Lump Sum Retro Pay (950)

033.95 Temporary Help (Retirement Overlaps Non-Safety) (930)

088 Holiday Pay

033.96 Temporary Help (Forestry Aids) (910)

088.01 Holiday Pay

033.97 Temporary Help (Capital Outlay) (980)

089 Emp Incentive Pymt

033.98 Temporary Help (Schedule A) (907)

090 Tips & Gratuities

033.99 Temporary Help (Safety Retirement Overlaps) (920)

099 Salaries/Wages Rate Recovery

035 Auth Position- Temporary 101 Staff Benefits

036 Workload/Admin Adj-Temporary 103 OASDI

037 Positions-Temporary 104 Dental Insurance

042 Reduct Auth Pos-Temporary 105 Health and Welfare Ins.

043 Position Reclass-Temporary 106 Retirement

044 Position Trsf In-Temporary 107 Public Employment-Retirement

107.01

1959 Survivor Benefit

201

General Expense

112 Misc.-Retirement 204 Employee Relocation

113 Industrial-Retirement 205 Dues and Memberships

115 Patrol-Retirement 206 Misc. Office Supplies

116 Safety-Retirement

206.01 DGS-Central Stores (Misc. Office Supp)

117 State Teachers-Retirement

206.02 Fire Prevention Awareness Materials (Smokey Bear)

122 Legislative-Retirement

206.03 Plastic Products (Recycle Program)

123 Judges/Justices-Retirement 207 Freight and Drayage

3764-70

124 Univ. of Ca.-Retirement

213 Purchased Clerical and Non-Prof.Srvs.

125 Worker's Compensation 215 Advertising

125.01 Worker's Comp--Misc. 217 Meetings and Conferences

125.02 Worker's Comp--Safety

223 Library Purchases and Subscriptions

125.03 Worker's Comp-Admn Charge 225 Photography

126 Worker's Comp Program Fee 226 Minor Equipment

127 Industrial Disability Leave

226.01 Flat Rolle Steel (Recycle Program)

127.03 Sch. A-EIDL/IDL Credit

227 Office Equip. Rental Maint and Repairs

128 PT/Seasonal/Temp (PST) Retirement Admn Fee

238 Not Otherwise Classified Goods/Supplies

129 Alternate Retirement Prog (ARP) Admn Fee

238.01 Supplies Holding Account

130 Universal Service Fee

239 Not Otherwise Classified Services/Rentals

131 Employee Assistance Program Fee

242 Pamphlets Broch & Other Similar Items

132 Non-Industrial Disability Leave 243 Photocopy Paper

133 Unemployment Insurance

243.01 Fine Printing and Writing Paper (Recycle Program)

133.01 Unemployment Ins--Misc. 244 Office Copier Expense

133.02 Unemployment Ins--Safety

245 Printed Forms, Stationery and Maps

134 Other Staff Benefits (include Flex Elect)

246 Office Copier Supplies

134.01 401K Plan 247 Microform

134.02 Expd. Adj. Drought 248 NOC Printing

135 Life Insurance (Management) 251 Communications

136 Vision Care 252 Cell Phones, PDAs, Pagers

137 Medicare Taxation

252.01 Cell Phone Charges Toll & Services

138 Health Benefit Adm Fee 252.02 Pagers

139 Staff Ben Rate Recovery

252.03 Wide Area Network Maint Charges

141 Salary Savings

253 Central Communications (CALNET, Centex, ATSS

171 Unallocated-PERS Services 254 Fax

3764-71

255 Delivery Services (Messenger Services, Courier)

296 Private Car - I/S (Mileage Reimb.)

256 Radio, Cable TV, and Microwave Srvs

297 Rental Car - I/S

258 Non-Communications 301 Taxi & Shuttle Services I/S

257 Telephone 302 Rail and Bus - I/S

257.01 Tel-Srvs. Eqp/Surchs (Excl.ATSS, CALEX/CA)

302.01 Transit Subsidy

257.02 Tel-Toll Chg( Excl. ATSS, CALEX, CA)

303 Overtime Meals - I/S

257.03 Phone-ATSS, CLDX/CLNET

305 Management/Transaction Fees - I/S

257.04 Cellular Phone Chgrs-Toll & Svrcs.

308 NOC In - State Travel

257.05 Pagers

308.02 Statewide Committee Travel (Authorized Members Only)

257.06 Wide Area Network Maint Charges

311.01 Out of State Travel -Encumbrance

258 Non-Communications 312 Per Diem - O/S

258.01 Electronic Communication Facilities

314 Commercial Air - O/S

258.02 Automated Weather Terminals 315.01 Other Transportation Expense

259 Maintenance 325 Management/Trans Fee O/S

261 Postage 328 NOC Out of State Travel

262 Stamps

328.01 Out of State Travel - General Expense

262.01 Mass Mailing 332 Tuition and Registration Fees

263 Postage Meter 333 Training, Films and Slides

271 Insurance 334 Training Facility Rental

274 Vehicle Insurance 335 Training Contracts

283 Individual and Blanket Surety Bonds

337 NOC - Goods - Training

288.01 Revenue Bond Insurance

337.01 Abate Training Aids and Materials

292 Per Diem - I/S 341 Facilities Operation

292.01 Fire Related Meals

342 Rent-Bldg. & Grounds (State Owned)

293 Vehicle, GS - State Vehicle

343 Rent - Bldg. and Grounds (Non -State Owned)

293.01 State Vehicle - General Services Travel

344 Janitorial Services

3764-72

293.02 State Vehicle - General Services Leased

345 Security

294 Commercial Air Transportation I/S

346 Recurring Maintenance Services

295 Other Transportation - I/S

346.01 Fire Life Safety (FLS) Inspections

295.01 Parking and Tolls 347 Facility Planning - DGS

348 Waste Removal 404 Administrative-Ext Services

352 Special Repairs and Deferred Maintenance

409 Information Technology (Consultant & Prof Svcs External)

353 Alterations 412 Engineer

357 NOC-Goods- Facilities Operations

413.01 Medical & Dental Services

357.01 Compost (Recycle Program)

413.02 Medical Examinations and Care (not RPP)

357.02 Paint (Recycle Program) 413.03 K-( Veterinary Care

357.03 Solvents (Recycle Program)

413.04 Medical Exams - RPP Only (Respiratory Protection Program)

357.04 Glass Products (Recycle Program) 413.05 Cobra Med, Dental, Vision Svcs

357.05 Paper Products (Recycle Program) 414.00

Legal Costs(Cons & Prof Svcs-External)

358 NOC Services - Facilities Operations

415 Attorney Fees

361 Utilities

415.01 Payment to Attorneys (includes Client Settlements)

362 Utilities - Electricity 418 Other External Services

363 Utilities - Natural Gas 418.02 Training Consultants

364 Utilities - Liquid Petroleum Gas 418.04 USFS Master Agreement

365 Utilities - Propane for Heating 418.06 Bureau of Land Management

366 Utilities - Heating Oil

418.07 Contract Labor-Local Government Resources

367 Utilities - Water 418.08 National Park Services

372 Utilities - Sewer

418.09 Federal Agency Fire Billing-Other Contract Counties

378 NOC - Utilities (Firewood) 418.10 Contract Counties

382 Consultant Prof. - Inter-Dept. 418.15 Contract County Fire Billings

384 Administrative Inter-Dept. 418.97 State-Owned Housing

3764-73

384.01 CALATERS Fees 418.98 External EDP Consultants

388 Compliance Inspection and Investigations

418.99 Cons & Prof Svcs-External Other

394 Legal - Inter-Dept. 419 Reimb. Exp-Non- Taxable

396 Attorney General Inter-Dept. 420 REIMB EXPENSE-TAXABLE

398 Other - Inter Department 421 DEPARTMENTAL SERVICES

398.01 Helitack Salary Differential 422 Office Services

398.02 General Services Surcharges 423 Technical Services

398.03 Contract Labor -CCC 424 EDP Services

398.04 Contract Labor -CDCR 425 Equipment Pool

398.06 Contract Labor -OES County Resources 426 Other-Dept Svcs

398.07 Contract Labor - Calif. National Guard 426.01

Hardware (Purchase, Lease & Maintenance)

398.98 Contract Labor - Intercept. EDP Consultant

427 Data Lines (T1, DS3, etc.) 468 Other-Replacement Equipment

427 01 Alloc Admin (Auto) 468 01 Equipment Replacement-Radio

427 02 Alloc Admin (Exec/Admin Svcs) 468 99 Equipment Replacement-Other

427 03 Alloc Fire Protection -Admin 472 Additional Equipment

427 04 Alloc Year 2000-Admin 473 Office Equipment-Add

427 10 Alloc Admin to Reimb from GF 474 Passenger Motor Veh-Add

427 11 Alloc Admin to SFM Funds from GF 475 Other Motor Vehicle-Add

427 15 Allocation Admin 476 Household Equip/Furn-Add

428 Consolited Date Centers 477 Mach/Implmnt/Tool-Add

428 01 TEALE Data Center 482 SCI INSTMT & APPR-ADD

428 02 HHSDC 483 Map/Film/Paintint-Add

431 Information Technology 484 Educational Equip-Add

434 Interagency Agreement-IT 485 Livestock -Add

435 NOC-Serv-IT (Security Atchival) 486 EDP Equipment-Add

435 99 DP-Not Otherwise Classified 488 Other-Add Equipment

436 Supplies-IT (Paper, Toner, etc.) 488 01 Equip. Addtnl- Radio

436 01 IT Software Purchases 488 99 Equip., Addtnl-Other

437 Central Admin Services 501 Other items of expense

438 PRO RATA 501.01 Taxes and Assessments

439 SWCAP 501 02 Lawsuits/Settlement Against CAL FIRE

3764-74

439 01 SWCAP (AARA GRANT) 501 03 VCGCB (BOC) Claims/Settlements

445 Software-IT, Purchase, License 502 Subsistence/Pers. Care

446 Hardware-IT Purchase, Lease 503 Clothing & Pers. Supplies

447 Data Lines-IT (T1,DS3,ETC) 503.01 Personal Safety Items

448 Internet Serv Prov-IT 503.02

Aviation Life Support Equipment -Personal Flight Gear

449 Elect Waste Recycle/Disp-IT 503.03

Aviation Life Support Equipment -Hardware

451 Equipment 503.99

Other Subsistence and Personal Care

452 Replacement Equipment 506 Foodstuffs

453 Office Equip-Repl

506.01 Foodstuffs - Subsist Cal FIRE Facilities

454 Pass Motor Veh-Repl 506.02 Foodstuffs - Bottled Water

455 Other Motor Veh-Repl 506.03 Foodstuffs - Packed Meals

456 Household Equip/Fur-Repl 512 Quartering and Housekeeping

457 Mach/Implement/Tool-Repl 512.01 K-9 Room and Board

457 01 Mach/Implant/Tool-Repl 513 Laundry/Dry Cleaning Services

462 SCI Instmnt& Appr-Repl 514.01 State Forest Timber Sales

463 Map/Film/Painting-Repl 514.02 Road Maintenance

464 Educational Equip-Repl

514.05 State Forest Demonstrations and Experiments

465 Livestock-Repl 514.10 Forest Management

466 EDP Equipment-Replacement 514.15 Recreation

515 Agricultural Supplies 533.13 Helcptr Rntl-Avlblty

515.01 Purchase of Seeds & Plants 533.14 Helcptr Rntl-Flight Time

516 Chemical, Drugs, Medicine Medical & Lab Supplies

533.17 Helcptr Repairs

516.01 Fuel Breaks Chemical Treatment

533.19 Flir/Line Scnner Rprs

516.02 Aerial Fire Retardants 533.20 OV-10 Repairs

516.03 Chemical, Drugs, Medicine Medical & Lab Supplies

533.21 O-2 Repairs

516.04 Firefighting Foam Products 533.22 Light Arpln Rntl-Avlblty

516.05 Other Fire Suppressant Chemicals

533.23 Light Arpln Rntl-Flight Time

520 Uniform Allowances 533.24 OV- 10 Rntl Avlblty

520.01 Uniform Allowances Permanent 533.25 OV- 10 Rntl Flight

3764-75

520.02 Uniform Allowances Seasonal 533.26 Hdqrt Arpln Opr'n-Repairs

520.03 Uniform Allowances Tools 533.27 S-2 Aircrft Repairs

522 Law Enforcement Materials

533.28 Aircraft Storage /Warehouse, Oper Repairs

524 Vehicle Operations Dept.’s. 533.29 Aircraft Modfctn-Repairs

525.01 Vehicle Ops-Gasoline 533.40 Aviation - Salaries & Wages

525.02 Vehicle Ops- Diesel

533.41 Aircraft Inspection -Annual (Primary Agreement)

525.03 Alternative Fuels

533.44 Aircraft Maintenance and Repair (Non-Fire Season (Primary Agreement)

525.04 Alcohol Fuels

533.45 Aircraft Maintenance and Repair - Fire Season (Primary Agreement)

526 Propane/Methane

533.46 Aircraft Modification (Primary Agreement)

527 Oil and Lubrication

533.47 Vendor Supplies Aircraft Maintenance and Repair Service (Non-Primary Agreement)

527.01 Refined Oil and Lub (Recycle Program)

533.48 Vendor Supplied Aircraft Modification Service (Non-Primary Agreement)

527.02 Antifreeze

533.51 Component Overhaul, Repair, and Manufacturing (Primary Agreement)

532 Tires and Tubes

533.52 Ground Support Equip Maint/Repair (Primary Agreement) Charge to Airtanker

532.01 Retread Tires/Tire-Derived Products (Recycle Program)

533.61 Administrative Contractual Staff (Primary Agreement)

533.01 Vehicle Maintenance-Repair Sedans

533.71 Pilot Salary - Training

533.02 Vehicle Maintenance and Repair- Other than Sedans

533.72 Pilot Salary - Fire Season

533.04 Radio Maintenance and Modification

533.73 Pilot Salary - Contract Extension

533.05 Disposal of Hazardous 533.74 Instructor Flight Rate

533.10 Roll Up 533.11-533.49 533.75 Contractor Per Diem

533.11 Artnker Rntl-Avlblty 533.76 Contractor Mileage

533.12 Artnker Rntl-Flight Time

533.82 Aircraft Rental - Call when needed

533.83

Helicopter Rental - Call when needed

3764-76

535 Towing - Other Vehicle Expense as listed

569.04 Rent Equipment/Bus

535.01 Towing

569.05 Rent Equipment/Jeep Pickup, & Stake side

535.02 General Services (DGS) Parking 569.06 Rent Equipment/Water Trucks

536 Other Vehicle Operations 569.07 Rent Equipment/Fuel Trucks

536.30 Vehicle Operations/Non-Reportable

569.08 Equipment Repairs

536.31 Vehicle Maintenance and Repair - Sedans

570.01 Prize Payments

536.32 Vehicle Maintenance and Repair - Excluding Sedans

581 Budget Revision Pending-OE & E

536.33 Vehicle M. S. P. and Shop Supplies

610 Payments to Attorneys(Incl Client Proceeds)

536.41 Aircraft in Service Parts- Federal, MILSTRIP

610.01 Payments to Attorney and Clients

536.42 Aircraft in Service Parts- Commercial, Non Primary Agreement via State Process

611 Trot Payments (exclude attorney fees)

536.43 Aircraft in Service Parts- Commercial, Primary Agreement

611.01 Tort Paymt Not Including Physical/Personal Injury

536.44 Aircraft Parts - Modification Only (One Time Expense)

613.01 Tort Paymt With Physical/Personal Injury

536.47 Vendor Supplied Components (Overhaul & Repair ) (Non Primary)

614 Taxes and Assessments

536.48 Aeronautical Material, Tooling, Solvents ( Non Primary Agreement)

618 Evidence

536.50 Aircraft Fuel, Oil, Hydraulic Fluid - CDF Aircraft (Non Primary Agreement)

618.01 Evidence

536.61 Landing Fees - AMU/Field 624 Disability Benefit

536.62 Tiedown Fees - AMU/Field LOCAL COSTS

536.63 Hangar Leasing/Warehousing -Field Only

702 Local Costs - Governmental (interagency)

536.66 Aviation - Parts & Material ( Non Reportable)

751 Other Local Costs

536.90 Aircraft Fuel-Rental (Non Primary Agreement)

CAPITAL OUTLAY

3764-77

545 Interest Penalties 801 Cap Out - Master Planning

545.09 E Fund Interest Penalties-Late Pymt

811.01 Cap Out - Land Acquisition

568 NOC - Goods Other Expenses 811.02 Cap Out - Acquisition Contracts

568.01 Taxes and Assessments 831 Cap Out - Preliminary Plans

568.02 Other - Lawsuits/Settlements against CDF

836 Cap Out - Working Drawings

568.03 Other- VCGCB (BOC) Claims/Settlements

841.01 Cap Out -Office of State Architect

568.10 Laundry Supplies

841.02 Contract Projects - Equipment Rental, Mat

569.01 Rent Equipment/Misc.

841.03 Contract Projects -Freight, Drayage

569.02 Rent Equipment's/Dozer 843 Construction Fees

569.03 Rent Equipment/Chain Saw

891.01 Procurement/OSMB Charges

891.08 Interest Penalties - Cap Outlay

001.99 PS PFA 591 Special Adjustments

125.33 Sch. A Works Comp Credit 591.01 Staff Benft Uniform Allow. Adj

191 Special Adjustments 591.02 Exp Match to Sch A Rec

191.25 Ex M-Fed Fire 591.03 Exp Match All Other Receipts

241 Printing 591.04 Exp Adj Special Funds

201.99 OE PFA's

591.05 Exp Match to SFM Reimb (59300)

238.03 Cost Recrs. E-Fund Reimb.

591.06

Exp Move From 4500,4911,4912 to 2700, 2931, 2932

238.04 Cost Recrs. E-Fund Abate. 591.09 Exp Adj Drought 02205-02206

238.05 Cost Recrs. Gen.Fund Abate. 591.13 SRA FP Adj

238.06 Restitution 591.15 2008 Efund (Ref 506)

426 01 SCO Expedite Charges 591.20 Spec Adj Fed Revenue

427 In-Direct Disbrusement Cost 591.25 Exp Match Fed Fires

439.02 Cost Recoveries SWCAP 591.30 2008 Spring Fire Siege

536.39 Veh Dmgs Cost Rec 632.02 Bond/Fund/Ln/Admin Fees

533.99 Veh Dmgs

OBJECT CODE MASTER GUIDE FOR DBO USE ONLY

003

Civil Service Permt.

171 Unalloc. Pers. Svcs

181 BR Pending-PERS Services

3764-78

201 General Expense

291 Travel: In - State

311 Travel: Out - Of - State

331 Training

402 Consultant/Prof Serv-Ext SVs

431 INFORMATION TECHNOLOGY

501 OTHER ITEMS OF EXP

533.80 Aviation-Aircraft Rental

536.40 Aviation-Parts/Mat Non Reprtbl

536.60

Aviation -Fees & Leases Non Reprtbl

536.80 Aviation-Aircrft Rentl Non Reprtbl

701 Grants and Subventions

571 Unallocated - Operating Expense