Final - United States Department of Commerce

Standardized Object Classes Definitions

Final

March 2011

Version 1.5

Standardized Object Classes Definitions Version 1.5

Document Control

Change Record

Date

Author

Version Change Reference

November 2010

Jennifer Christensen

1.0

November 2010

Jennifer Christensen

1.1

December 2010

Jennifer Christensen

1.2

January 2011

Jennifer Christensen 1.3

February 2011

Jennifer Christensen 1.4

March 2011

Jennifer Christensen 1.5

Initial Creation

Added Non OMB Standard Object Classes

Added additional definitions provided by Bureaus Updated definitions based on bureau review and comment Updated definitions in OC 21, format changes, punctuation updates in OC 25, and changed title for OC 77-89-50-00 based on NOAA review. Updated definition titles in OC 52, deleted certain listings in OC 51 based on Census review.

Standardized Object Classes Definitions Version 1.5

1. INTRODUCTION ................................................................................................................ 3 2. BUSINESS RULES FOR USE OF OBJECT CLASSES..................................................... 4 3. PROCEDURES FOR CHANGING/ADDING STANDARDIZED OBJECT CLASSES ... 5 4. OFFICE OF MANAGEMENT AND BUDGET STANDARDS ......................................... 6

10 Personnel Compensation and Benefits ................................................................................... 6 11 Personnel Compensation ..................................................................................................... 6 12 Personnel Benefits............................................................................................................. 36 13 Benefits for Former Personnel .......................................................................................... 43

20 Contractual Services and Supplies ....................................................................................... 45 21 Travel and Transportation of Persons ............................................................................... 45 22 Transportation of Things ................................................................................................... 57 23 Rents, Communications, and Utilities............................................................................... 59 24 Printing and Reproduction ................................................................................................ 65 25 Other Contractual Services................................................................................................ 67 26 Supplies and Materials ...................................................................................................... 83

30 Acquisition of Assets............................................................................................................ 88 31 Equipment ......................................................................................................................... 88 32 Land and Structures........................................................................................................... 96 33 Investments and Loans ...................................................................................................... 97

40 Grants and Fixed Charges..................................................................................................... 99 41 Grants, Subsidies, and Contributions ................................................................................ 99 42 Insurance Claims and Indemnities .................................................................................. 102 43 Interest and Dividends..................................................................................................... 104 44 Refunds............................................................................................................................ 104

90 Other ................................................................................................................................... 105 91 Unvouchered ................................................................................................................... 105 92 Undistributed ................................................................................................................... 105 94 Financial Transfers .......................................................................................................... 106 99 Subtotal, obligations........................................................................................................ 106

5. DOC NON-OMB STANDARDS ..................................................................................... 107 01 CFS System Required Code ............................................................................................... 107 02 Census Bureau Specific Object Classes ............................................................................. 107

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Standardized Object Classes Definitions Version 1.5

03 NOAA Accounts Receivable.............................................................................................. 108 04 NIST Bureau Specific Object Classes ................................................................................ 110 05 Revenue ? NIST and Service Bureaus ............................................................................... 110 06 Investments in Federal Securities ....................................................................................... 112 07 Conversion ? NIST and Service Bureaus ........................................................................... 113 08 NOAA Specific Object Classes .......................................................................................... 113 11 Personal Compensation ? Non OMB ................................................................................. 114 12 Personnel Benefits ? Non OMB ......................................................................................... 115 14 Advances and Prepayments ................................................................................................ 116 15 PTO Bureau Specific Object Classes ................................................................................. 117 48 Reserves.............................................................................................................................. 117 51 Census Overhead Cost Allocation ...................................................................................... 117 52 Census Cost Collection....................................................................................................... 119 53 Direct Subsidy to Correct Overcharging ............................................................................ 120 60 Tax Collections................................................................................................................... 120 61 Depreciation and Amortization of Equipment/Personal Property...................................... 121 62 NIST Interdivision Services ............................................................................................... 125 63 Census Specific Object Classes .......................................................................................... 129 64 Depreciation/ Amortization Buildings Structures .............................................................. 129 65 Interest and Penalties on Delinquent Debt ......................................................................... 130 70 ESA/BEA Cost Allocation ................................................................................................. 130 77 NOAA Indirect Costs ? Applied ........................................................................................ 136 80 OS WCF Billings................................................................................................................ 137 81 NIST and Customer Bureau Work in Process (WIP) Module............................................ 144 84 NIST Overhead................................................................................................................... 144 85 Agency Borrowings/Repayments ....................................................................................... 145 86 ITA Specific ....................................................................................................................... 146 87 Computer Center Billings ................................................................................................... 146 88 NTIA Overhead .................................................................................................................. 146 6. LIST of ACRONYMS ...................................................................................................... 147

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Standardized Object Classes Definitions Version 1.5

1. INTRODUCTION

As the financial management arm of the Department of Commerce (DOC), the Office of Financial Management (OFM) formulates and prescribes Department-wide financial management, accounting, fiscal policies, procedures and controls.

One of the Department's strategic initiatives is to standardize business processes across the agency. Standard business processes will allow proper leveraging of resources across the Department, increase the efficiency of financial management activities, and facilitate a more standardized approach to systems development. In support of this strategic initiative, the Office of Financial Management (OFM) initiated a Business Process Re-engineering effort in the Accounts Payable area. The Accounts Payable (AP) Business Process Re-engineering (BPR) project's mission is to standardize and optimize accounting events at the bureaus. One of the recommendations of the group was the standardization of all object classes within the Department. Object classes are categories in a classification system that presents obligations by the items or services purchased by the Federal Government.

This standardization requires changes to processes and procedures. It was understood that these changes would not necessarily give the individual bureau the best return on investment at the bureau level, but it would give the Department better return on investment at the department level. Standardizing object classes at the Department level gives DOC an improved ability to pull specific, accurate, and consistent data as necessary for reports, budget submissions and justifications.

In November 2010, the first Department standard was finalized. The object classification standards required by the Office of Management and Budget (OMB) are followed. For the OMB required standards, this document provides the definitions issued in OMB Circular No. A-11 (2010). Where standards are not provided by OMB, the Department has provided standards.

These are the major object class standards required by OMB:

? 10 ? 20 ? 30 ? 40 ? 90

Personnel compensation and benefits Contractual services and supplies Acquisition of assets Grants and fixed charges Other

These are the major object class standards required by DOC:

? 01 ? 02 ? 03

CFS System Required Code Census Bureau Specific Object Classes NOAA Accounts Receivable

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