This file comprises the list of all objects of expenditure and objects of revenue. These 4-digit codes identify specific operating statement ledger items. Objects in the 3000 series are generally revenues, while objects in the 7000 series are generally expenditures.

This lists the broad categories of expenditure by 2-digit code and corresponding title. Expenditure Comptroller Objects are consolidated under these categories for presentation on Where-the-Money-Goes and the Texas Cash Report.