California Department of Transportation
 
Page Title: Division of Accounting with various images

Clark Paulsen, Division Chief

CODING INFORMATION

The information contained in this section is from the Division of Accounting's Coding Manual. This information is presented in an effort to aid in reading Department Expenditure Reports.

CODING MANUAL VOLUME 1 - 6. Labor Object and Sub-Object Codes


1. GENERAL

The Object Code is a three or four digit code used to classify the type of expenditure, such as equipment, travel expense, supplies, labor, etc. Currently, in most cases, the three digit code is used for operating expenses and the four digit code that begins with a “9” is used for labor-related expenditures.

The Sub-Object Code is an alpha or numeric code used to classify charges in the performance of a specific function or duty and to provide lower level reporting capabilities. The Sub-Object Code must be used in conjunction with the Object Code. In CGI Advantage, both codes need to be tabled together for the system to validate usage.

The CGI Advantage Page Code for Object Codes is “OBJ”.

The CGI Advantage Page Code for Sub-Object Codes is “SOBJ”.

This chapter covers Object and Sub-Object Codes related to Labor/Personal Services Expenditures. Chapter 5 covers Object and Sub-Object Codes related to Operating Expenses.

Below is a summary of Labor Object and Sub-Object Codes.

Category Object Code Sub-Object Sub-Object Name
Labor coding 9003
9033
9063
9083
9084
9087
9088
001-099
100-300
600-700
General labor activity
Project Mgmt W BS labor activity
IT and Telecommunications labor activity

Accounting Use Only:

Payroll Reserve Assessment Rate 9001
91XX
9099
9139
81XX Employee Leave benefits (i.e. vacation, sick leave, etc) Employer Paid benefits (i.e. medical, dental, etc) Reserves for Employee Leave benefits
Reserves for Employer Paid benefits
9099 0000 Benefit Reserves (Pre-distribution)
Payroll Variance 9001 060-062 Payroll Variance distribution-related
Miscellaneous 9033
9134
092
076
Transfer between Labor Expenditures (expenditure adjustments) Merit Awards (covered in Chapter 5 Object Code manual)

 

2. TIMESHEET SUB-OBJECT CODES (formerly TRAMS Activity Codes)

In CGI Advantage and Staff Central, the Sub-Object Code is entered by staff on timesheets to reflect the type of labor activity performed; for example: 002 for Supervision; 003 for Staff/Administration Services; 100 for Project Management, etc. The associated Object Code required by the system is computer generated (based on other timesheet coding), thus eliminating the need for staff to enter the Object Code on the timesheet.

Object Codes associated with timesheet Sub-Object Codes begin with a “9” and are used to summarize Caltrans labor costs into specific Labor Cost Types for required reporting per the statewide Uniform Codes Manual (UCM):

Object Codes Labor Cost Type
9003 Civil Service - Permanent – Regular Hours
9033 Civil Service - Temporary Help/Blanket – Regular Hours
9063 Exempt/Statutory
9083 Cash Overtime
9084 Compensating Time Off-Overtime
9087 Cash Overtime - Holiday Pay
9088 Compensating Time Off-Overtime – Holiday Pay

The last three digits of the Object Codes correspond to the last three digits of the “Object Detail Codes” under the UCM. For example:

CGI Advantage Object Code UCM Object Detail Code Labor Cost Type
9003 101003 Civil Service – Permanent – Regular Hours

Below are examples of Timesheet Sub-Object Codes:

Object Sub-Object Sub-Object Description
9003, 9033,
9063, 9083
9084, 9087
9088
002 Supervision
003 Staff/Administrative Services
042 Research
045 Graphics
049 Safety

WBS (Work Breakdown Structure) related to Project Delivery Workplan

For Capital Outlay Support project management, the Work Breakdown Structure (WBS) is a way to specify the work content of projects in terms of its products (deliverables) and activities. Labor activities are recorded utilizing the Sub-Object Codes in the 100-300 range, which corresponds to Level 5 of the WBS coding structure. On time sheets, these codes are used in conjunction with the CGI Advantage Activity Code.

Below are examples of WBS Sub-Object Codes used on timesheets:

Object Sub-Object Sub-Object Description
9003, 9033, 9063, 9083,
9084, 9087, 9088
100 Project Management
250 Prepare Final Structures PS&E Package
255 Circulate Review & Prepare Final District PS&E
270 Constr Engr & General contract Administration
300 Perform Final Right of Way Engineering Activities

For a complete listing and definition for the WBS Code, please refer to the Project Management website. See Appendix for a listing of Sub-Object Codes and their descriptions.

 

3. FEDERAL-AID ELIGIBILITY

The federal eligibility of Labor expenditures is dependent on the federal eligibility of the Object Code (tied to the Sub-Object Code being charged), in conjunction with the federal eligibility of the Project being charged. Therefore, a labor expenditure is eligible for federal reimbursement if its corresponding Object Code is tabled as federally eligible and the Project Phase/Funding Profile being charged is also federally eligible.

To illustrate:

For a labor expenditure to be considered federally eligible, the Object Code (system-generated by the Sub-Object Code input on the timesheet) must be coded federally eligible in the CGI Advantage Object Table.

The following steps can be used to view the Object Code’s federal eligibility:

  1. Select “OBJ” on Page Code.
  2. Select “Search” to view the Object Code.
  3. On the Search box, type the Fiscal Year and Object Code; select OK.
  4. Under the General Option section, if the Reimbursement Eligible box is checked, the Object Code is eligible for federal reimbursement.

(Note: Most labor-related Object Codes are tabled as federally eligible. Examples of federally ineligible Object Code charges are the Employee Assistance Program fee and Health Benefit Admin fee.)

object1.jpg

In addition to the Object Code, the Project Phase/Funding Profile being charged will also be tabled as “eligible” for federally eligible projects.

The following steps can be used to view the federal eligibility of a Project Phase’s Funding Profile:

  1. On Page Code, select “FPIBFY” for support-funded or R/W Phase 9 projects, or “FPI2” for capital or local assistance funded projects.
  2. Select “Search” to view the Advantage Project ID and Phase.
  3. View the appropriate project listed on the table. If it is listed as “eligible” under Reimbursement Eligible, then that particular Project Phase and Funding Profile is eligible for federal reimbursement.
object2.jpg

 

4. OBJECT and SUB-OBJECT CODES FOR LABOR COSTING (For Accounting Use Only):

Sub-Object Codes that start with a “81XX” capture the cost of Employer Paid benefits. These Sub- Object Codes are used in the calculation of the Payroll Reserve Assessment Rate, which is added to employees’ salaries to derive the labor expenditure amounts. These Sub-Object Codes are system generated or used by Accounting staff and are not recorded by employees on timesheets.

Payroll Reserve Assessment Rate 9001
91XX
9099
9139
81XX Employee Leave benefits (i.e. vacation, sick leave, etc) Employer Paid benefits (i.e. medical, dental, etc) Reserves for Employee Leave benefits
Reserves for Employer Paid benefits
9099 0000 Benefit Reserves (Pre-distribution)
Payroll Variance 9001 060-062 Payroll Variance distribution-related

 

5. OTHER MISCELLANEOUS LABOR CODES (For Accounting Use Only):

There are Sub-Object Codes used to record miscellaneous labor transactions. These Sub-Object Codes are system generated or used by Accounting staff and are not recorded by employees on timesheets. Examples are:

Miscellaneous 9033
9134
9001
9101
092
076
460
461
Transfer between Labor Expenditures
Merit Awards (covered in Chapter 5 Object Code manual)
High-Speed Rail salaries and wages
High-Speed Rail staff benefits

 

6. AUTHORIZED USES BY TYPE OF PROJECT

Labor Sub-Object Code Authorized Uses by Type of Project
No. Title 1 2 3
001 Management A B
002 Supervision A B
003 Staff / Administration Services A B
005 Auditing Services A B B
007 Clerical and Allied Services A B
009 Photogrammetry - Non Project A
010 Surveying - Non Project A
011 Mapping, Drafting, Delineation - Non Project A
012 Investigations and Review A B
013 Traffic - General A
014 Examination Chairperson A
015 Examination Consulting Advisor A
016 Examination State Service Representative A
021 Photography A B
022 Microfilming A B
023 Video Production A B
024 Equipment Design A D A
025 Materials, Investigations, and Testing B
026 Equipment Plans, Specifications, and Estimates D A

* Note: For other coding requirements, refer to the special instructions of the Project to be charged and/ or Sub-object Code descriptions in Table 1- 2.

PROJECT TYPES USES
1 Indirect Cost or Overhead
2 Capital Project (Multiphase K-3)
3 Other Program Projects (i.e. Local, Modal, Planning, Maintenance)
A Normal use of activity code
B One hour or more of work per day on a specific Capital Project, Non- Project Environmental Review, or Other Program Projects
C MAY NOT BE CHARGED ON TIME SHEETS. Used for Computer Distributed Cost or Adjustments by Accounting.
D Only for SPR Federal Projects. Blank Not compatible

 

028 Project Management and Cost Control A A
030 Rail Program Operations and Project Management A
033 Mass Transportation Planning A A
036 Maintenance A
037 Permit Review, Issuance and Inspection A
038 Non Highway Maintenance Work B A
041 Liaison A A
042 Research A A
043 Transportation Modeling, Forecasting and Data Collection A
045 Graphic Design B
047 Transportation Planning A
048 Special Planning Studies A
049 Safety A
050 Material Procurement and Inventory A B
051 Reproduction B
052 Buildings, Grounds, and Facilities Upkeep A
053 Mot or Pool and Equipment Management
054 Project Delivery Related Law A B
055 Bridge Inspections and Investigations
056 Public Liability and Personnel Law A B
057 Library Services A
058 Training - Instructor A
059 Training - Trainee A
060 NOT TO BE USED BY EMPLOYEE WHEN RECORDING THEIR TIME
Distribution of Payroll Clearing - Reject File
061 NOT TO BE USED BY EMPLOYEE WHEN RECORDING THEIR TIME
Distribution of Payroll Variance - Non Compliance
062 NOT TO BE USED BY EMPLOYEE WHEN RECORDING THEIR TIME
Distribution of Payroll Reserve Variance
063 Legal Services A B
064 Trades and Crafts Services A
065 Transportation System Information Urban Planning
066 Transportation System Information Special Planning Studies

 

067 CADD and GIS Application Support A D B
069 Labor Compliance A
070 Specialized Equipment Maintenance A
072 Environmental A
073 MOU/ Impact Negotiations A
074 Labor Relations Contract Administration A
075 Civil Rights (Internal) - Equal Employment Opportunity A
076 Equal Opportunity Panel Representative A
077 Affirmative Action/Equal Opportunity Advisory Committee A
078 Toll Collections
079 Civil Rights (External) A A
080 Union Officer / Steward Representation Time Off A
081 General Labor Relations Work A
082 Union Leave A
083 Drug Testing A
085 DELETED: No longer used (CBARS Generated Labor Adjustment Transaction)
089 Aviation Planning A
090 DELETED: No longer used (Service Center / Administration and Legal Services Proration)
091 Mentoring Time Off A
092 NOT TO BE USED BY EMPLOYEE WHEN RECORDING THEIR TIME Transfers between Labor Expendit ures C C C
093 Contract Administration Not Applicable to a Highways Program Multiphase Project A
094 Materials and Geotechnical Engineering Consult ation A
095 Development of Standard and Specifications A
096 New Products Procedures A
097 DELETED: No longer used (Fiscal Year End Proration of Payroll Balances)
099 DELETED: State Authorized Time Off (ATO) is a Staff Central leave time reporting code (ATO). System generates a Sub-Object 8157 charge.
100 Project Management A
150 Project Initiation Document (PID) A
160 Perform Preliminary Engineering Studies and Prepare Draft Project Report A

 

165 Perform Environmental Studies and Prepare Draft Environmental Document (DED) A
170 Obtain Permits, Agreements, and Route Adoptions During the PA&ED Component A
175 Circulate DED and Select Preferred Project Alternatives A
180 Prepare and Approve Project Report and Final Environmental Document A
185 Prepare Base Maps and Plan Sheets A
190 Delete: July 1, 2006 (Prepare Structure Site Plans) (Use Activity Code 185) A
195 Right of Way Property Management and Excess Land A
200 Utility Relocation A
205 Obtain Permits, Agreements, and Route Adoptions During PS&E Component A
210 DELETE: July 1, 2006 (Prepare Preliminary Structures Design Data) (Use activity code 215) A
215 Structures General Plans and Preliminary Design Data A
220 Right of Way Engineering A
225 Obtain Right of Way Interests for Project Right of Way Certification A
230 Prepare Draft PS&E A
235 Mitigate Environmental Impacts and Clean-up Hazardous Waste A
240 Draft Structures PS&E A
245 Post Right of Way Certification Work A
250 Final Structures PS&E Package A
255 Circulate, Review, and Prepare Final District PS&E Package A
260 Contract Bid Documents “Ready to List” A
265 Awarded and Approved Construction Contract A
270 Construction Engineering and General Contract Administration A
275 Construction Engineering and General Contract Administration of Structures Work A
280 Administration of Permits, Licenses, Agreements,Certifications and Environmental Stewardship A
285 Contract Change Order Administration A
290 Resolve Contract Claims A
295 Accept Contract, Prepare Final construction Estimate, and Prepare Final Report A
300 Final Right of Way Engineering Activities A

 

460 TO BE USED BY HIGH SPEED RAIL STAFF ONLY
High Speed Rail Salaries and Wages
A
600 Information Technology Project Management
601 Information Technology Management A B
602 Information Technology Supervision A B
603 Information Technology Staff / Administration Services A B
607 Information Technology Clerical and Allied Services

A

B

644 Information Technology EDP Operations
658 Information Technology Training – Instructor

A

659 Information Technology Training – Trainee A
667 Information Technology EDP Support A B
700 Telecommunications Project Management
701 Telecommunications Management A B
702 Telecommunications Supervision A B
703 Telecommunications Staff / Administration Services A B
707 Information Technology Clerical and Allied Services A B
739 Telecommunications
758 Telecommunications Training – Instructor A
759 Telecommunications Training – Trainee A

 


‹ 5. Object Codes ^ Coding Manual Volume 1 - Index 7. Program Codes ›

  ...