SubObject Codes
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Programs abd service areas are significant parts of the chart of accounts. Service area codes are a further breakout of programs and their 5 digit codes always includes the first three digit program code. Virginia's budget is broken out by programs and service areas with each agency having at least one program. The same program and service area can be used by multiple agencies.

Agency / Program Relationships

You can open the "Filter" and if you choose Agency Code or Name fields, the table will show only those Agency/Program/Service Area combinations that have a valid relationship in the PB system. In other words, for each agency you will see those programs and service areas for which that agency is authorized to use in their budget. You will also see several additional columns that are attributes for that agency/program relationship.

Additional Fields

  • Sum Sufficient
    Allows for flexible funding to fully support certain programs whose costs cannot be precisely determined in advance. While this ensures that critical services are adequately funded, it also requires careful oversight and management to maintain fiscal responsibility.
  • Sum Sufficient Est At
    Although the program is Sum Sufficient, a cost estimate is included in the budget.
  • Valid Bud Dev Op
    Is this program valid for this agency when devloping their operating budget.
  • Valid Bud Dev Ex
    Is this program valid for this agency when executing their operating budget.
  • Enabled for Strat Plan
    Sometimes strategic planning is done at the program level and sometimes the service area level. If you have service area fields selected for display, the report will show whether the service area is enabled for strat plan. If you only have program fields selected for display, the column shows whether the program is enabled for strat plan.

Tips

  • the column filters will show any partial matches for text that you enter.
  • You can resort the table by clicking on any of the column names.
SubObject Code SubObject Name Unallotted Salary Convenience Code
1111 Employer Retirement Contributions – VRS Defined Benefits program No No No
1112 Federal Old-Age Insurance for Salaried State Employees (Salaried Social Security and Medicare) No No No
1114 Group Life Insurance No No No
1115 Medical/Hospitalization Insurance (Annual Employer Health Insurance Premium) No No No
1116 Retiree Health (Medical/Hospitalization) Insurance Credit Premium No No No
1117 VSDP and Long-term Disability Insurance No No No
1118 Teachers Insurance and Annuity No No No
1119 Employer Retirement Contributions - Defined Contribution program No No No
1121 Salaries, Administrative or Professional Faculty Higher Education No Yes No
1122 Salaries, Appointed Officials No Yes No
1123 Salaries, Classified No Yes No
1124 Salaries, Other Officials No Yes No
1125 Salaries, Overtime No No No
1126 Salaries, Teaching and Research Faculty No Yes No
1127 Salaries, Virginia Law Officers’ Retirement System Participants No Yes No
1131 Bonuses and Incentives No No No
1132 Salaries, Active Military Supplement No No No
1133 Overseas Differential Compensation No No No
1134 Specified Per Diem Payments No No No
1135 Wages and Allowances No No No
1136 Work Programs No No No
1137 Employee Suggestion Awards No No No
1138 Deferred Compensation Match Payments No No No
1139 Special Payments for Academic Services No No No
1141 Wages, General No No No
1142 Wages, Graduate Assistant No Yes No
1143 Wages, Overtime No No No
1144 Wages, Student No No No
1145 Wages, Teaching, and Research Part-Time No Yes No
1146 Wages, Federal Work Study Student No No No
1147 Wages, Substitute Judges No No No
1148 Wages, State Work Study Student No No No
1151 Workers' Compensation Awards No No No
1152 Supplemental Workers' Compensation Awards No No No
1153 Short-term Disability Benefits No No No
1154 Supplemental Disability Benefits No No No
1155 Other State Payroll Taxes No No No
1158 Recoveries for Workers' Compensation Awards No No No
1161 Early Retirement Incentive Payments No No No
1162 Salaries, Annual Leave Balances No No No
1163 Salaries, Sick Leave Balances No No No
1164 Salaries, Compensatory Leave Balances No No No
1165 Employee Retirement Contributions – VRS Defined Benefits program No No No
1166 Defined Contribution Match - VRS Hybrid Retirement Plan No No No
1171 WTA - Payments for Transitional Severance Benefits No No No
1172 WTA - Federal Old-Age Insurance for Salaried State Employees No No No
1173 WTA - Medical/Hospitalization Insurance No No No
1174 WTA - Group Life Insurance No No No
1175 WTA - Early Retirement Payments No No No
1176 WTA - Salaries, Annual Leave Balances No No No
1177 Salaries, Sick Leave Balances No No No
1178 WTA - Salaries, Compensatory Leave Balances No No No
1179 WTA - Unemployment Compensation Awards No No No
1182 Unfunded Vacant Positions No Yes Yes
1184 FTE, Undistributed Amended Legislative Appropriation No No Yes
1186 Undistributed Regrade Funds No No Yes
1187 Nongeneral Fund "G" Transaction Supplement No No Yes
1188 Unallotted Personal Services Yes No Yes
1189 Unallotted Personal Services/2% Reductions No No Yes
1191 Undistributed Personal Services Recoveries No No Yes
1192 Turnover/Vacancy Faculty Salaries No Yes Yes
1193 Turnover/Vacancy Fringe Benefits No No Yes
1194 Turnover/Vacancy Medical/Hospital Insurance No No Yes
1195 Turnover/Vacancy Classified Salaries No Yes Yes
1196 Indirect Cost Recoveries from Auxiliary Programs for Personal Services No No No
1197 Indirect Cost Recoveries from Sponsored Programs for Personal Services No No No
1198 Inter-Agency Recoveries for Personal Services No No No
1199 Intra-Agency Recoveries for Personal Services No No No
1205 Seat Management Services No No No
1209 Charge Card Purchases of Contractual Services No No No
1211 Express Services No No No
1212 Outbound Freight Services No No No
1213 Messenger Services No No No
1214 Postal Services No No No
1215 Printing Services No No No
1216 Telecommunications Services (provided by VITA) No No No
1217 Telecommunications Services (provided by Non-State vendor) No No No
1218 Telecommunications Services (provided by another State agency) No No No
1219 Inbound Freight Services No No No
1221 Organization Memberships No No No
1222 Publication Subscriptions No No No
1224 Employee Training Courses, Workshops, and Conferences: No No No
1225 Employee Tuition Reimbursement: No No No
1226 Employee Training Consulting Services: No No No
1227 Employee Training - Transportation, Lodging, Meals, and Incidentals: No No No
1228 Employee Information Technology (IT) Training Courses, Workshops, and Conferences No No No
1231 Clinic Services No No No
1232 Dental Services No No No
1233 Hospital Services No No No
1234 Medical Services No No No
1235 Nursing Home Services No No No
1236 X-ray and Laboratory Services No No No
1237 Insurance Premiums for Health Services for Individuals No No No
1238 Other Medical Services No No No
1239 Additional/Other Medical Services No No No
1241 Auditing Services No No No
1242 Fiscal Services No No No
1243 Attorney Services No No No
1244 Management Services No No No
1245 Personnel Management Services No No No
1246 Public Informational and Public Relations Services No No No
1247 Legal Services No No No
1248 Media Services No No No
1249 Recruitment Advertising No No No
1251 Custodial Services No No No
1252 Electrical Repair and Maintenance Services No No No
1253 Equipment Repair and Maintenance Services No No No
1254 Extermination/Vector Control Services No No No
1255 Highway Repair and Maintenance Services No No No
1256 Mechanical Repair and Maintenance Services No No No
1257 Plant Repair and Maintenance Services No No No
1258 Reclamation Services No No No
1259 Vehicle Repair and Maintenance Services No No No
1261 Architectural and Engineering Services No No No
1262 Aviation Services No No No
1263 Clerical Services No No No
1264 Food and Dietary Services No No No
1265 Laundry and Linen Services No No No
1266 Manual Labor Services No No No
1267 Production Services No No No
1268 Skilled Services No No No
1269 Commission Payments No No No
1271 Information Management Design and Development Services (provided by VITA) No No No
1272 VITA Pass Thru Charges No No No
1273 Information Management Design and Development Services (provided by another State agency (not VITA) or vendor) No No No
1274 Computer Hardware Maintenance Services No No No
1275 Computer Software Maintenance Services No No No
1276 Computer Operating Services (provided by VITA) No No No
1277 Computer Operating Services (provided by another State agency (not VITA) or vendor) No No No
1278 VITA Information Technology Infrastructure Services (Provided by VITA) No No No
1279 Computer Software Development Services No No No
1281 Moving and Relocation Services No No No
1282 Travel, Personal Vehicle No No No
1283 Travel, Public Carriers No No No
1284 Travel, State Owned or Leased Vehicles No No No
1285 Travel, Subsistence, and Lodging No No No
1286 Travel, Supplements, and Aid No No No
1287 Travel, Meal Reimbursements - Reportable to the IRS No No No
1288 Travel, Meal Reimbursements - Not Reportable to the IRS No No No
1291 Undistributed Contractual Services Recoveries No No Yes
1292 VITA Services Provided to Out-of- Scope Agencies No No No
1295 Undistributed Contractual Services No No Yes
1296 Indirect Cost Recoveries from Auxiliary Programs for Contractual Services No No No
1297 Late Payment Penalties for Contractual Services No No No
1298 Inter-Agency Recoveries for Contractual Services No No No
1299 Intra-Agency Recoveries for Contractual Services No No No
1309 Charge Card Purchases of Supplies and Materials No No No
1311 Apparel Supplies No No No
1312 Office Supplies No No No
1313 Stationery and Forms No No No
1321 Coal No No No
1322 Gas No No No
1323 Gasoline No No No
1324 Oil No No No
1325 Steam No No No
1326 Wood Fuels No No No
1331 Alcoholic Beverages No No No
1332 License Tags No No No
1333 Manufacturing Supplies No No No
1334 Merchandise No No No
1335 Packaging and Shipping Supplies No No No
1341 Laboratory Supplies No No No
1342 Medical and Dental Supplies No No No
1343 Field Supplies No No No
1344 Pharmaceutical Drugs No No No
1351 Building Repair and Maintenance Materials No No No
1352 Custodial Repair and Maintenance Materials No No No
1353 Electrical Repair and Maintenance Materials No No No
1354 Mechanical Repair and Maintenance Materials No No No
1355 Vehicle Repair and Maintenance Materials No No No
1356 Highway Repair and Maintenance Materials No No No
1361 Clothing Supplies No No No
1362 Food and Dietary Supplies No No No
1363 Food Service Supplies No No No
1364 Laundry and Linen Supplies No No No
1365 Personal Care Supplies No No No
1371 Agricultural Supplies No No No
1372 Architectural and Engineering Supplies No No No
1373 Computer Operating Supplies No No No
1374 Educational Supplies No No No
1375 Fish and Wildlife Supplies No No No
1376 Law Enforcement Supplies No No No
1377 Photographic Supplies No No No
1378 Recreational Supplies No No No
1379 Highway Emergency Operations Materials No No No
1391 Undistributed Supplies and Materials Recoveries No No Yes
1395 Undistributed Supplies/Materials No No Yes
1396 Indirect Cost Recoveries from Auxiliary Programs for Supplies and Materials No No No
1397 Late Payment Penalties for Supplies and Materials No No No
1398 Inter-Agency Recoveries for Supplies and Materials No No No
1399 Intra-Agency Recoveries for Supplies and Materials No No No
1411 Individual Claims and Settlements No No No
1412 Workers’ Compensation Awards No No No
1413 Premiums No No No
1414 Unemployment Compensation Awards No No No
1415 Unemployment Compensation Reimbursements No No No
1416 Payments on Behalf of Individuals No No No
1417 Income Assistance Payments No No No
1418 Incentives No No No
1421 Graduate Scholarships and Fellowships No No No
1422 Student Loans No No No
1423 Tuition and Training Aids No No No
1424 Tuition Waiver No No No
1425 Undergraduate Scholarships No No No
1426 Payouts to State 529 Plans and Investment Management Firms No No No
1431 Categorical Aid to Local Governments and Constitutional Officers (Not Technology) No No No
1432 Payments in Lieu of Taxes No No No
1433 General Revenue Sharing No No No
1434 Disaster Recovery Categorical Aid to Local Governments No No No
1435 Special Payments to Localities No No No
1436 Categorical Aid to Local Governments and Constitutional Officers for Technology No No No
1441 Payments to Substate Entities No No No
1442 Payments to Individuals No No No
1451 Grants to Intergovernmental Organizations No No No
1452 Grants Nongovernmental Organizations No No No
1453 Out-of-State Political Entities No No No
1455 Disaster Cost Reimbursements Recovery Grants to Other State Agencies No No No
1456 Disaster Aid Recovery Grants to Nongovernmental Organizations No No No
1461 Administrative Costs/Local Programs No No No
1462 Cost Containment/Local Programs No No No
1463 Health Care Claims/ Local Programs No No No
1464 Health Maintenance Organizations (HMO) Costs/Local Programs No No No
1465 Consulting Costs/ Local Programs. Include expenses for consulting contracts for health insurance programs for local employees. No No No
1481 Statewide Indirect Cost Recoveries No No No
1482 Agency Indirect Cost Recoveries No No No
1491 Undistributed Transfer Payment Recoveries No No Yes
1495 Undistributed Transfer Payments No No Yes
1496 Indirect Cost Recoveries from Auxiliary Programs for Transfer Payments No No No
1498 Inter-Agency Recoveries for Transfer Payments No No No
1499 Intra-Agency Recoveries for Transfer Payments No No No
1509 Charge Card Purchases of Continuous Charges No No No
1511 Aircraft Insurance No No No
1512 Automobile Liability No No No
1513 Flood Insurance No No No
1514 Inland Marine Insurance No No No
1515 Marine Insurance No No No
1516 Property Insurance No No No
1517 Boiler and Machinery Insurance No No No
1521 Computer Capital Leases No No No
1522 Central Processor Capital Leases No No No
1523 Subscription-Based Information Technology Arrangements (SBITA) – Long Term No No No
1524 Equipment Capital Leases No No No
1525 Building Capital Leases No No No
1526 Land Capital Leases No No No
1527 Land and Building Capital Leases No No No
1531 Computer Rentals (not mainframe) No No No
1532 Computer Processor Rentals No No No
1533 Subscription-Based Information Technology Arrangements (SBITA) – Short Term No No No
1534 Equipment Rentals No No No
1535 Building Rentals No No No
1536 Land Rentals No No No
1537 Land and Building Rentals No No No
1538 Building Rentals – State Owned Facilities - New No No No
1539 Building Rentals – Non-State Owned Facilities - New No No No
1541 Agency Service Charges No No No
1542 Electrical Service Charges No No No
1543 Refuse Service Charges No No No
1544 Water and Sewer Service Charges No No No
1545 DGS Parking Charges No No No
1546 Small Purchase Charge Card Check Fee No No No
1547 Private Vendor Service Charges No No No
1551 General Liability Insurance No No No
1552 Money and Securities Insurance No No No
1553 Medical Malpractice No No No
1554 Surety Bonds No No No
1555 Workers' Compensation No No No
1561 Computer Peripheral Installment Purchases No No No
1562 Computer Processor Installment Purchases No No No
1563 Computer Software Installment Purchases No No No
1564 Equipment Installment Purchases No No No
1565 Building Installment Purchases No No No
1566 Land Installment Purchases No No No
1571 Administrative Costs No No No
1572 Cost Containment No No No
1573 Health Care Claims No No No
1574 Health Maintenance Organization (HMO) Costs No No No
1575 Consulting Costs No No No
1591 Undistributed Continuous Charges Recoveries No No Yes
1595 Undistributed Continuous Charges No No Yes
1596 Indirect Cost Recoveries from Auxiliary Programs for Continuous Charges No No No
1597 Late Payment Penalties for Continuous Charges No No No
1598 Inter-Agency Recoveries for Continuous Charges No No No
1599 Intra-Agency Recoveries for Continuous Charges No No No
1611 Unallotted Nonpersonal Services Yes No Yes
2111 Acquisition, Property No No No
2112 Acquisition, Rights-of-Way No No No
2113 Acquisition, Waterways and Improvements No No No
2121 Animals No No No
2122 Minerals No No No
2123 Plants No No No
2131 Site Improvements No No No
2132 Site Preparation No No No
2133 Utilities No No No
2191 Undistributed Property and Improvements Recoveries No No Yes
2195 Undistributed Property and Improvements No No Yes
2196 Indirect Cost Recoveries from Auxiliary Programs for Property and Improvements No No No
2197 Late Payment Penalties for Property and Improvements No No No
2198 Inter-Agency Recoveries for Property and Improvements No No No
2199 Intra-Agency Recoveries for Property and Improvements No No No
2209 Charge Card Purchases of Equipment No No No
2211 Desktop Client Computers (microcomputers) No No No
2212 Mobile Client Computers (microcomputers) No No No
2214 Mainframe Computers and Components No No No
2215 Network Servers No No No
2216 Network Components No No No
2217 Other Computer Equipment No No No
2218 Computer Software Purchases No No No
2219 Development Tools Purchases No No No
2221 College Library Books No No No
2222 Educational Equipment No No No
2223 Exhibit Equipment No No No
2224 Reference Equipment No No No
2228 Educational and Cultural Equipment Improvements No No No
2231 Electronic Equipment No No No
2232 Photographic Equipment No No No
2233 Voice and Data Transmission Equipment No No No
2238 Electronic and Photographic Equipment Improvements No No No
2241 Laboratory Equipment No No No
2242 Medical and Dental Equipment No No No
2243 Field Equipment No No No
2248 Medical and Laboratory Equipment Improvements No No No
2251 Agricultural Vehicular Equipment No No No
2252 Aircraft Equipment No No No
2253 Construction Equipment No No No
2254 Motor Vehicle Equipment No No No
2255 Power Repair and Maintenance Equipment No No No
2256 Watercraft Equipment No No No
2258 Motorized Equipment Improvements No No No
2261 Office Appurtenances No No No
2262 Office Furniture No No No
2263 Office Incidentals No No No
2264 Office Machines No No No
2268 Office Equipment Improvements No No No
2271 Household Equipment No No No
2272 Law Enforcement Equipment No No No
2273 Manufacturing Equipment No No No
2274 Non-Power Repair and Maintenance Equipment No No No
2275 Recreational Equipment No No No
2276 Traffic Control Equipment No No No
2277 Firearms Equipment No No No
2278 Specific Use Equipment Improvements No No No
2281 Built-in Equipment No No No
2282 Fixtures No No No
2283 Mechanical Equipment No No No
2288 Stationary Equipment Improvements No No No
2291 Undistributed Equipment Recoveries No No Yes
2295 Undistributed Equipment No No Yes
2296 Indirect Cost Recoveries from Auxiliary Programs for Equipment No No No
2297 Late Payment Penalties for Equipment No No No
2298 Inter-Agency Recoveries for Equipment No No No
2299 Intra-Agency Recoveries for Equipment No No No
2311 Acquisition, Bridges No No No
2312 Acquisition, Buildings No No No
2313 Acquisition, Highways No No No
2314 Acquisition, Water Ports No No No
2321 Construction, Bridges No No No
2322 Construction, Buildings No No No
2323 Construction, Highways No No No
2324 Construction, Water Ports No No No
2327 Construction, Bridges and Highways Improvements No No No
2328 Construction, Buildings Improvements No No No
2391 Undistributed Plant and Improvements Recoveries No No Yes
2395 Undistributed Plant and Equipment No No Yes
2396 Indirect Cost Recoveries from Auxiliary Programs for Plant and Improvements No No No
2397 Late Payment Penalties for Plant and Improvements No No No
2398 Inter-Agency Recoveries for Plant and Improvements No No No
2399 Intra-Agency Recoveries for Plant and Improvements No No No
2411 Unallotted Capital Amount Yes No Yes
2501 Unallotted Capital Amount - Deferred Capital Projects No No Yes
3111 Bond Issuance Expenses No No No
3112 Bond Issuance Fees No No No
3113 General Obligation Bond Financing No No No
3114 General Obligation Bond Interest Retirement No No No
3115 Revenue Bond Financing No No No
3116 Revenue Bond Interest Retirement No No No
3117 Revenue Bond Principal Retirement No No No
3121 Anticipation Loan Interest Retirement No No No
3131 Anticipation Loan Interest Retirement - Not Drawdown nor Mortgage Loans No No No
3132 Mortgage Loan Interest Retirement - Drawdown and Mortgage Loans No No No
3195 Undistributed Obligations No No Yes
3196 Indirect Cost Recoveries from Auxiliary Programs for Obligations No No No
3198 Inter-Agency Recoveries for Obligations No No No
3199 Intra-Agency Recoveries for Obligations No No No
4100 Undistributed Budget Amounts No No Yes
4101 Sum Sufficient Recovery No No Yes
5100 Undistributed Savings Amounts No No Yes
5101 Undistributed Savings Amounts/NGF No No Yes
6100 Undistributed Biennial Budget Amounts No No Yes
6200 Undistributed Nonpersonal Services Across-the-board Reductions No No Yes
7100 Undistributed Amended Budget Amounts No No Yes
8100 Anticipation Loan Principal Retirement No No Yes
8300 General Obligation Bond Principal Retirement No No Yes
8400 Drawdown Loan Principal Retirement No No Yes
8500 Mortgage Loan Principal Retirement No No Yes
8600 Undistributed Legislative Appropriation No No Yes
8700 Indirect Costs No No Yes
8800 Contingency Expenses No No Yes
8900 PROBUD Redistribution Code No No Yes
9000 Undistributed Amended Appropriation No No Yes
coa50 SubObject Code Chart of Accounts Report - 11-02-2025 15:34:43