Skip to Main Content


Filing cabinet labels in alphabetical order

The Office of the Comptroller (CTR) establishes a schedule of object classes and codes to be used in all accounting for expenditures. This Handbook includes the object code descriptions and instructions regarding the encumbering and expenditure of all funds and is used for all expenditures of the Commonwealth of Massachusetts.

MMARS and HR/CMS users have expanded access to the Expenditure Classification Handbook through PowerDMS.


Handbook now consolidated for ease of use

The Office of the Comptroller is pleased to announce that the Expenditure Classification Handbook has now been consolidated into one document for ease of reference and navigation. 

At this time, no substantive changes have been made to object classes or object codes.