Issue Date:
Revised Date: 1993-09-01

Object Type

Cash — Other Expenditures



To record payment for costs of housing wards of the state.

Expenditure code 7278 includes, but is NOT limited to:

  • Community Homes (payments for housing wards of the state)
  • County Jails (payments for housing wards of the state)
  • Halfway House (parolees)
  • Halfway House (wards of the state)
  • Inmate Housing
  • Placement Services (released convicts)
  • Placement Services (state prisoners)
  • Placement Services (wards of state)
  • Private Organizations (payments for housing wards of the state)
  • Rainbow Room Supplies
  • Reimbursements to Counties (for housing wards to the state)
  • Start-Up Costs (residential)


This code does NOT include the following items provided to wards of the state:

  • Health care (7248)
  • Parole Supervision (7299)
  • Costs for food (7316)
  • Costs for clothing (7322)
  • Costs for tuition or training (7325)


RESTRICTED: This code is restricted in the USAS 8C profile to be used by agencies that care for wards of the state.

USAS Values

Appropriation Year 20
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES