Comptroller's Office
 Policies and Procedures Manual

Effective: 01/01/2000
Revised: 03/09/2012 

CMP 430-17: Utilities


Purpose

To list and define the utilities object and sub-object expenditure codes


Source

Advantage accounting system

Codes

Sub-object Code Name Code Number Definition
Object Sub-
object
Electricity 7411 01 The payments for electric power service provided by a public utility (Arizona Public Service Company).
Gas 7412 01 The payments for natural gas service provided by a public utility (Citizens Utilities).
Water 7413 01 The payments for water service provided by a public utility (City of Flagstaff).
Sewer 7414 01 Payment for sewer service (City of Flagstaff).
Other Utilities 7415 01 Payment for any other service provided by a public utility not discussed above.


Definition


Utilities services provided by a utility company, such as electricity or water.


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