CFMS Object Heads List (Detailed & Sub-Detailed Heads of Account)

Every bill processed in the Andhra Pradesh CFMS system is recorded against a specific Object Head — a numeric code that says exactly what the money is being spent on, such as salary, travelling allowance, office expenses, or grants-in-aid. For DDOs, accounts staff, and anyone preparing or scrutinising bills, knowing the correct Object Head is essential, because the wrong code is one of the most common reasons a bill is objected to or rejected.

This page explains the structure of the Head of Account, what Object Heads are, and provides the complete list of Detailed Heads (DH) and Sub-Detailed Heads (SDH) as standardised by the Government of Andhra Pradesh.

What is a Head of Account?

The Andhra Pradesh government classifies every financial transaction using a structured seven-tier Head of Account (HOA). This structure makes it possible to record, control, and report on government spending in a consistent way, from the broad function right down to the specific item of expenditure. The seven tiers are:

1. Major Head (MH) — the main function of government, shown as a four-digit code.
2. Sub-Major Head (SMH) — a distinct sub-division of a major head, a two-digit code.
3. Minor Head — a specific programme under a major or sub-major head, a three-digit code.
4. Group Sub-Head (GSH) — a group of similar schemes under a common funding pattern, a two-digit code.
5. Sub-Head (SH) — a scheme or administrative set-up, a two-digit code.
6. Detailed Head (DH) — the object of expenditure, a three-digit code.
7. Sub-Detailed Head (SDH) — a further break-up of the detailed head, a three-digit code.

The sixth and seventh tiers together — the Detailed Head and Sub-Detailed Head — are what is collectively known as the Object Head. It is the lowest unit of classification and is the primary unit of appropriation for the demands for grants.

What is an Object Head?

An Object Head indicates the object or nature of expenditure — what the money is actually being used for, in terms of inputs such as Salaries, Office Expenses, Grants-in-Aid, Loans, or Investments. By recording every transaction against an Object Head, the government can exercise itemised control over spending and understand exactly how funds are used across a scheme, activity, or organisation.

For example, under the Detailed Head 010 Salaries you will find Sub-Detailed Heads like 011 Pay, 013 Dearness Allowance, and 016 House Rent Allowance. Each of these is a precise category of salary-related expenditure.

How to read the codes

In the list below, each bold three-digit code is a Detailed Head (the group), and the codes under it are its Sub-Detailed Heads (the specific items). When preparing a bill, you select the Sub-Detailed Head that matches the exact nature of the expenditure.

Complete list of CFMS Object Heads

The following is the standardised list of Detailed Heads and Sub-Detailed Heads of account used in Andhra Pradesh government expenditure.

Object Heads that were withdrawn

As part of the same standardisation, certain Detailed/Sub-Detailed Head combinations were withdrawn and blocked from further use. Expenditure should not be booked against these codes:

Why the correct Object Head matters

Choosing the right Object Head is not just a formality. The treasury and PAO scrutinise bills against the Object Head, and a mismatch between the nature of expenditure and the code used is a frequent cause of objections and rejections. Using a withdrawn code, or a code that does not match the sanction, will hold up the bill. If you frequently face returns, our guide on why CFMS bills get rejected and how to fix them covers this and other common issues.

Related guidance

Object Heads tell you what a bill is for. Two other things determine whether it gets paid smoothly: submitting it within the correct window, and understanding its status afterwards. See the CFMS bill submission schedule for the dates different bills must be presented, and what each CFMS bill status means to track a bill once it is submitted.

Summary

Object Heads are the foundation of how Andhra Pradesh classifies and controls government spending. The Detailed Head and Sub-Detailed Head together form the lowest unit of the seven-tier Head of Account, and picking the correct one is essential for a bill to pass scrutiny. Bookmark this page as a quick reference whenever you need to confirm an expenditure code.