Illinois Code § 20 ILCS 3005/7

All statements and estimates of expenditures submitted to the
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(Text of Section WITH the changes made by P.A. 98-599, which has been
held unconstitutional)
 
Sec. 7. 

All statements and estimates of expenditures submitted to the
Office in connection with the preparation of a State budget, and any other
estimates of expenditures, supporting requests for appropriations, shall be
formulated according to the various functions and activities for which the
respective department, office or institution of the State government
(including the elective officers in the executive department and including
the University of Illinois and the judicial department) is responsible. All
such statements and estimates of expenditures relating to a particular
function or activity shall be further formulated or subject to analysis in
accordance with the following classification of objects:

 
(1) Personal services

 
(2) State contribution for employee group insurance

 
(3) Contractual services

 
(4) Travel

 
(5) Commodities

 
(6) Equipment

 
(7) Permanent improvements

 
(8) Land

 
(9) Electronic Data Processing

 
(10) Telecommunication services

 
(11) Operation of Automotive Equipment

 
(12) Contingencies

 
(13) Reserve

 
(14) Interest

 
(15) Awards and Grants

 
(16) Debt Retirement

 
(17) Non-cost Charges

 
(18) State retirement contribution for annual normal cost 
 
(19) State retirement contribution for unfunded accrued liability. 

 
 
(Text of Section WITHOUT the changes made by P.A. 98-599, which has been
held unconstitutional)

 
Sec. 7. 

All statements and estimates of expenditures submitted to the
Office in connection with the preparation of a State budget, and any other
estimates of expenditures, supporting requests for appropriations, shall be
formulated according to the various functions and activities for which the
respective department, office or institution of the State government
(including the elective officers in the executive department and including
the University of Illinois and the judicial department) is responsible. All
such statements and estimates of expenditures relating to a particular
function or activity shall be further formulated or subject to analysis in
accordance with the following classification of objects:

 
(1) Personal services

 
(2) State contribution for employee group insurance

 
(3) Contractual services

 
(4) Travel

 
(5) Commodities

 
(6) Equipment

 
(7) Permanent improvements

 
(8) Land

 
(9) Electronic Data Processing

 
(10) Telecommunication services

 
(11) Operation of Automotive Equipment

 
(12) Contingencies

 
(13) Reserve

 
(14) Interest

 
(15) Awards and Grants

 
(16) Debt Retirement

 
(17) Non-cost Charges.

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