The state of Illinois appropriates funds to Illinois State University by “Line Item” (Object Class). Examples are 1200-Contractual, 1300-Commodities, 1500-Equipment, etc. The state Comptroller's Office, through the Comptroller's Uniform Statewide Accounting System (CUSAS), requires that the University follow a coding structure with more specific detail coding within the major object classes. The purpose of this detailed coding is to report expenditure information at a more refined level.
For example, a magazine subscription would be taken from the Contractual object class (1200), as is required by the state of Illinois, but the University must further detail this code to CUSAS code 1275 and to object code 727000, which is the detailed designation for subscriptions.
Refer to Coding Guidelines for a more detailed discussion of coding, including definitions and examples.