FMS Budget Object Classification Codes (BOC)

United States Department of

AGRICULTURE

Office of the Chief Financial Officer

Budget Object Classification Codes (BOC)

May 2013

Budget Object Classification Codes (BOC)

Latest Update Information

PLEASE NOTE This reference manual has been modified to include the 1099 flag setting. The

last column of each Detail Subobject Class Code table represents the 1099 flag setting with Y for yes, N for no, or N/A for not applicable.

The following object classes have been added, deleted, or revised:

Object Class Code 0278 0292 0293 1403 2155 2156 2313 2314 2315 2317 2318 2319 2611 2618 2645 2668 2692 2695 2696 2697 3280 3290 3360 4118

Description of Change

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Budget Object Classification Codes (BOC)

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Updated May 2013

Budget Object Classification Codes (BOC)

Table of Contents

About This Reference Manual ........................................................................................ ix

How The Manual Is Organized..........................................................................................ix What Conventions Are Used ............................................................................................. ix To Request A Budget Object Classification Code (BOC) Update .................................... ix

To Request A New BOC ........................................................................................... x To Request A De-Activation/Deletion ...................................................................... x To Request Clarification Or Modification Of BOC Title Or Definition .................. xi Who To Contact For Help.................................................................................................. xi

Introduction ....................................................................................................................... 1

Budget Object Classification Code Interpretative Schematic ............................................. 1

Code List ............................................................................................................................ 3

01 Revenue ..................................................................................................................... 3 0100 Operating Income .......................................................................................... 3 0120 Income from Cross-Servicing ........................................................................ 3 0130 Income from USDA Agencies for Specific Services..................................... 3 0140 Program Billing Revenue ? Services Rendered............................................. 3 0150 Investment Interest AMS Trust...................................................................... 4 0160 Royalty Revenue............................................................................................ 4 0170 Other Revenue ............................................................................................... 4 0190 General Fund Revenue................................................................................... 4

02 Internal Transactions ................................................................................................. 4 0210 Intra-Regional Transfer of Expenditures ....................................................... 4 0220 Treasury Account Symbols (TSA) Transfer of Expenses.............................. 4 0230 Intra-Fund Expenditures ? WCF Only........................................................... 4 0240 Prior Year Obligations ? Forest Service ........................................................ 4 0250 Reimbursements to Appropriations (applies to all Payroll Accounting System (PAS) agencies) ................................................................................ 5 0260 Balance Forward Operation Plan ................................................................... 5 0270 Reimbursements for Deductions and Fees..................................................... 5 0280 Investments in Public Securities .................................................................... 5 0290 Fines............................................................................................................... 5

10 Personnel Compensation and Benefits ...................................................................... 5 1000 Personnel Compensation and Benefits .......................................................... 6

11 Personnel Compensation ........................................................................................... 6 1100 Personnel Compensation................................................................................ 6 1120 Temporary Full-Time Appointments............................................................. 7 1130 Part-Time Appointments................................................................................ 8 1140 Intermittent Appointments ............................................................................. 8

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