Object

The Object element is generally used by a state or local government entity to track the expenditure of funds to meet the reporting requirements of both external parties and those mandated by management to fulfill internal accountability requirements. A common example of how objects can be used is that different series of object are often established to track the expenditure of funds associated with various appropriation bill amounts. For example, a given appropriation bill may specify that a certain dollar amount of a budget can be expended on supplies versus travel versus communications. Objects could be established such that specific codes are to be used for supplies versus travel versus communications. The number of Object codes that need to be established can be identified by management to meet the needs of both the external parties and those mandated by management to fulfill internal accountability requirements.

The Sub Object chart of accounts data element can be used to further classify the financial activity within a given Object. For example, using the information provided above, a client may want to further delineate the types of expenditures associated with object '4100' for office supplies. Sub Objects could be established to track expenditures for paper, pencils, and toners that are all identified as office supplies. Thus, a client could establish a Sub Object of '00' for paper products, '01' for cleaning supplies, and '02' for equipment not capitalized. Sub Objects could go down to a level of detail that would list different paper products, but the Commodity code available in Procurement and Accounts Payable will also provide that granularity better in most cases.

Sample Object Hierarchies

CGI Advantage provides many levels of object of expenditure information for reporting, budgeting, and controlling. Sub Object is the lowest level and is delivered as optional.  Object is the first required level followed by several optional levels: Object Class, Object Category, Object Type, and Object Group at a higher level than Object. In addition to these, expenditure accounting also uses hierarchies to support ACFR reporting with the rollups of Major ACFR Object Type and Minor ACFR Object Type.

Specific Abilities for Objects

The following options apply to object codes directly on the Object (OBJ) page:

• FASB Class Identification - An indication for FASB sites whether the object is unrestricted, temporarily restricted, or permanently restricted for reporting purposes. For GASB clients, this indicator is marked not applicable.

• Contract Withholding Exempt - An indication that an Object or Sub-Object is exempt from contract withholding.

• Operating - An optional indication for reporting whether or not an object is for operating costs.

• Payroll - An optional indication an object is one used for payroll costs for reporting purposes. Actual restriction of payroll objects from use on non-payroll transactions is done through one or both of the Valid & Invalid Transaction Code and Object (VDOCOBJ & IDOCOBJ) pages.

• Eligible for Intercept Process - An indication an object is one available to intercept a payment when that object is entered on a Receivable (RE) accounting line for a vendor refund.

• Construction Program Eligible - An indication an object is eligible to be included in the accumulation of costs against a Program-Related Fixed Asset.

Refer to the "Program Asset Generation" section in the CGI Advantage -  Fixed Assets User Guide for more information.

• Service Date Editing Type - Valid values are:  

• No Editing - Only Transaction Control (DCTRL) level edits will occur for service dates, if it is set up.

• See Next Level - This value will only be used if COA service date editing will have settings at more than 1 level of object. The SRV_DT_OBJ_LVL parameter on the Application Parameter (APPCTRL) tables defines how 1 to 3 levels of object are defined. When more than 1, that parameter defines the hierarchy. Refer to the “Application Parameters” topic in this user guide for more information.

• Type A - Service From has to be on or after any referenced Service From date or after the Start Date of the fiscal year. Service to has to be on or before the End Date of the fiscal year. The fiscal year is that of the accounting line with the Object, Sub Object, or Dept Object code with Type A.

• Type B - Service from has to be on or after any referenced Service From date or after the Start Date of the budget fiscal year. Service to has to be on or before the Lapse Period End Date of the budget fiscal year. The budget fiscal year is that of the accounting line with the Object, Sub Object, or Dept Object code with Type A. In the event the BFY is 9999, then use the FY to determine Start Date and Lapse Period End Date.

• Type C - A reference with a Reference Type equal to Partial or Final must exist. The referencing Service From date must be on or after the more recent of the AL FY Start Date or the Referenced Service From date. The Referencing Service To date must be on or before the lesser of the AL FY End Date or the Referenced Service To date.

• Type D - A reference with a Reference Type equal to Partial or Final must exist. The referencing Service From date must be on or after the more recent of the AL BFY Start Date or the Referenced Service From date. The Referencing Service To date must be on or before the lesser of the AL BFY Lapse Period End Date or the Referenced Service To date. If the BFY is 9999 then use the FY to determine Start Date and Lapse Period End Date.

• Payment Lag - An indication for a number of lag days to be used in the Scheduled Payment Date calculation for an object that should differ from the system-wide number of days.

Please refer to the "System Options" section in the CGI Advantage - Accounts Payable User Guide for more information on this topic.

• Personal Services - An optional indication on Object Class to classify an object class for a budget edit.

Refer to the "Advanced - Unique Features" section in the CGI Advantage - Budget Control User Guide for more information.

For the following fields, please consult the CGI Advantage - Tax Reporting User Guide for more information.

• 1099 Income Code - A setting for Objects and Sub-Objects to indicate that the code is part of 1099 Reporting.

• 1099 Type of Income - A setting for Objects and Sub-Objects to indicate that the Type of Income is part of 1099 Reporting.

• 1099 Form Type - A setting for Objects and Sub-Objects to indicate that the Form Type is part of 1099 Reporting.

• Always 1099 Reportable - An indication that an Object for Sub-Object is for reportable legal services even if the vendor is not marked as Incorporated.

• 1042-S Income Code - A setting for Objects and Sub-Objects to indicate the income code for 1042-S Reporting.

• 1042-S Type of Income - A setting for Objects and Sub Objects to indicate that the Type of Income is part of 1042-S Reporting.

For the following fields, please consult the CGI Advantage - Cost Accounting User Guide for more information.

• Reimbursement Eligible - indicates that an object is eligible for the reimbursement billing process in cost accounting. Major Program codes that split, either in a back end process or with front end split, have to use reimbursable object codes in order to infer a Funding Profile. Refer to the ”Splitting” section in the CGI Advantage - Cost Accounting User Guide for more information on the splitting process.

• Reimbursable - indicates an object is reimbursable for internal accounting events. Event types belonging to the Internal Reimbursement event category ID's require an object code be reimbursable for the buyer.

The following are other areas where object codes are used to control with additional elements.

• Spending Budget Fiscal Year Stage Definitions

• Commodity Object

• Object Rate Groups for Cost Allocation

• Program Object Exceptions for Cost Accounting Reimbursement.