2. Budget Object Code Reference

This section provides a reference for local programs and should be used as a reference when selecting a budget object code in the budget spreadsheet under the “3-Budget_AFR Detail” tab.

Object	Category	Description
0100	Salaries	Amounts paid for personnel services to both permanent and temporary employees, including personnel substituting for those in permanent positions. Does not include consultants.
0200	Employee Benefits	Amounts paid by the program on behalf of employees; generally, these amounts are not included in the gross salary, but are in addition to that amount. Such payments are fringe benefit payments and, while not paid directly to employees, are part of the cost of personal services. Workers’ compensation premiums should not be charged here.
0300	Purchased Services (AELA) Purchased Professional and Technical Services (AEFLA)	Services which by their nature can be performed only by persons or firms with specialized skills and knowledge. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. These expenses are associated with outsourced training suppliers, tests, and purchased training materials. It does not include travel costs associated with employee travel to training classes, nor the salary cost of in-house training personnel
0500	Other Purchased Services	Includes all incidental expenses that do not readily fall into any other category.
0600	Supplies	Supplies mean all tangible personal property other than equipment. Amounts paid for items that are consumed, worn out, or deteriorated through use.
0735	Non-capitalized Equipment (AEFLA)	Tangible or intangible assets used in operations having a useful life of more than one year which are capitalized. Grantees are required to maintain inventory of all equipment purchased with federal funds.
	Shared Infrastructure Costs (AEFLA)	Non-personnel costs necessary for the general operation of the one-stop center, including: rental of the facilities; utilities of maintenance; equipment; and technology to facilitate access to the one-stop center. Administrative costs under the federal allocation, match or program income can be used for these costs. This list is not exhaustive. Infrastructure costs must follow Uniform Grant Guidance. See the Local Negotiations on Infrastructure Funding Colorado One-Stop System Policy Guidance Letter#: WIOA-2017-07 and the WIOA State Infrastructure Funding Formula Colorado One-Stop System Policy Guidance Letter#: WIOA-2016-03 for more information.
0800	Other (AELA)	Amounts paid for goods and services not otherwise classified above.