Appendix A
September 1999
DEPARTMENT OF THE INTERIOR PRESCRIBED OBJECT CLASSES
A-11 Or Summary Budget Object Class (BOC)
PERSONAL SERVICES AND BENEFITS
(Object classes 11.1 through 13.0)
Full-Time Permanent 11.1
Compensation for full-time permanent employment is regular pay paid directly to full-time permanent employees and other payments that become part of the employee’s basic rate of pay. Full-time permanent employees are defined by the Office of Personnel Management (OPM) as those who are full-time, have permanent appointments and are reportable to OPM as Federal employees.
Full-time permanent employees include:
full-time permanent employees in the Excepted Service whose appointments carry no restriction or condition (including employees in the Excepted Service who are serving trial periods or whose tenure is equivalent to career-conditional tenure in the Competitive Service, and excluding those serving on indefinite appointments and appointments limited to a specific time); and
USGS
Description BOC
FTP Regular Civilian 111A
FTP Federal Wage Sys & Adm Determined 111B
FTP Consultant/Expert/Advisory 111C
FTP Other Employees 111E
FTP Terminal Leave-Lump Sum 111F
FTP Leave Assessment 111G
FTP Time Off Awards 111T
Other Than Full-Time Permanent 11.3
Compensation for part-time employment is regular pay for employees with appointments that require work on a prearranged schedule of fewer hours or days of work than prescribed for full-time employees in the same group or class.
Compensation for temporary employment is regular pay for full-time employment for a limited period of time that is generally less than a year, for example, seasonal employment of employees with permanent appointments. It also includes regular pay for employees with term appointments and pay for employees whose tenure is without a specific time limitation, but not actually or potentially permanent, i.e., indefinite appointments.
Compensation for intermittent employment is regular pay for consultants and other employees with appointments that require work on an irregular or occasional basis, with hours or days of work not based on a prearranged schedule. Compensation is paid only for the time actually employed or services actually rendered.
Overtime is pay above the basic rate for services in excess of the established work period, usually a 40-hour week or an 8-hour day.
Supervisory differential is pay above the basic rate to adjust the compensation of a supervisor to a level greater than the highest-paid subordinate. The differential applies to a General Schedule employee who supervises one or more employees not covered by the General Schedule and is not a part of the basic pay.
Holiday pay is pay above the basic rate for services of 8 hours or less on holidays or days treated as holidays.
Sunday pay is pay above the basic rate for 8 hours or less of regularly scheduled work performed on Sundays.
Nightwork differential is pay above the basic rate for regularly scheduled nightwork.
Hazardous duty pay is pay above the basic rate because of assignments involving performance of duties that subject the employee to hazards or physical hardship.
OTP Regular Civilian 113A
OTP Federal Wage Sys & Adm Determined 113B
OTP Consultant/Expert/Advisory 113C
OTP Other Employees 113E
OTP Terminal Leave- Lump Sum 113F
OTP Leave Assessment 113G
OTP Time Off Awards 113T
Other Personnel Compensation 11.5
Other Personnel Compensation includes all personnel compensation above basic rates paid directly to civilian employees, including premium pay and differentials.
Overtime 115A
Awards-Monetary 115B
Interest on Back Pay 115C
Credit Hours- Paid 115D
Awards- Non-Monetary 115E
Paid Holidays Worked 115F
Other Comp-Leave Assessment 115G
Environmental/Hazardous Duty 115H
Premium Pay-Standby 115J
Premium Pay- In-Lieu of Overtime 115K
Compensatory Time- Paid 115M
Stipend In-Lieu of Premium/Comp Pay 115N
Post Differential Foreign 115P
Post Differential Non-Foreign 115Q
Sunday Pay 115T
Nightwork Differential 115V
Penalty Pay 115X
Staffing Differential 115Y
Supervisory Differential 115Z
Special Personal Services Payments 11.8
Regular salaries and wages paid directly to persons whose work years are not reportable to OFM as Federal civilian employees and payments for personal services that do not represent salaries or wages paid directly to Federal employees.
Non-Federal Employee Compensation/Awards 118A
Emergency Firefighter Pay 118D
Payment Reimbursable Detail 118K
CSRS Reimburse Reemployed Annuitant 118P
FERS Reimburse Reemployed Annuitant 118R
Total Personnel Compensation 11.9
Civilian Personnel Benefits 12.1
Cash allowances paid directly to Federal civilian employees and payments to other funds for the benefit of these employees, and benefits authorized by statute to be paid, including those to certain non-Federal civilian employees.
Contributions-Medicare-CSRS Employee 121A
Contributions-OASDI 121B
Retention Allowance 121C
Contributions- Thrift Plan Basic (1%) 121E
Contributions- Thrift Plan Match (5%) 121F
Personnel Benefits- Leave Assessment 121G
Contributions- Accident Comp-OWCP 121H
Lost Thrift Savings Earnings 121i
Contributions- CSRS Retirement 121J
Contributions- FERS Retirement 121K
Longevity Pay- Park Police 121L
Recruitment Bonus 121M
Allowances-Non Foreign 121N
Allowances- Foreign 121O
Contributions- Park Police Retirement 121P
Contributions- Park Police Medical 121Q
Allowances- Quarters, Meals, Uniforms, Electricity 121R
Contr.-Life Insur./Professional Liability Insur. 121T
Allowances-Visual Indentity Apparel (USGS) 121U
Contributions-Health Benefits 121W
Other Employee Benefits 121Y
Employer Cont Tax Fringe Benefits 121Z
Relocation Bonus 1211
Relocation- Subsistence in Temp Qrtrs 1212
Relocation- Real Estate Trans (Dir Reim) 1213
Relocation- Relocation Service Contractor 1214
Relocation- Income Tax Allow and Withheld 1215
Relocation- Misc Moving Allowance 1216
Relocation- Home Sale Incentive 1217
BENEFITS FOR FORMER PERSONNEL 13.0
Benefits due to former employees or their survivors on the basis of (at least in part) the length of service to the Government.
Severance Pay 130A
Labor Department Unemployment Comp 130B
Full-time Permanent Emp-VSI Payments 130C
Less than Full-time Perm. Emp. VSI pmts 130D
Early Buy-out Payments to OPM(9%) 130E
Early Buy-out Payments to OPM(15%) 130F
Other Employee Benefits 130G
CONTRACTUAL SERVICES AND SUPPLIES
(Object classes 21.0 through 26.0)
Travel and Transportation of Persons 21.0
Discount - Travel 2198
Interest - Travel 2199
Obligations for transportation of Government employees or others, their per diem allowances while in an authorized travel status, and other expenses incident to travel that are to be paid by the Government either directly or by reimbursing the traveler.
Non-Foreign Travel 21.1
Non-Foreign ATM travel Advance Exp 211A
Non-Foreign Commercial Transp-Tourist Class 211C
Non-Foreign Employee Per Diem 211D
Non-Foreign Trans-Exceeds Tourist 211F
Non-Foreign Other Incidental Expenses 211i
Non-Foreign Local Travel 211L
Non-Foreign POV Mileage Allowance 211P
Non-Foreign Passenger Vehicle Rental 211R
Non-Foreign Taxi Fare 211T
Non-Foreign Per Diem-House Hunting 211V
Non-Foreign Trans-Advance House Hunting 211W
Foreign Travel 21.2
Foreign-ATM Travel Advance Expense 212A
Foreign- Commercial Trans Tourist Class 212C
Foreign- Employee Per Diem 212D
Foreign- Trans Exceeds Tourist 212F
Foreign- Other Incidental Expenses 212i
Foreign- Local Travel 212L
Foreign- POV Mileage Allowance 212P
Foreign- Passenger Vehicle Rental 212R
Foreign- Taxi Fare 212T
Student Travel 21.9
Daily Bus Pupil To/From School 219D
Pupil Travel-Begin/End Term 219H
Pupil Field Trips-Federal 219M
Pupil Field Trips-Non-Federal 219N
Non-Pupil Travel-Begin/End Term 219O
Transportation of Things 22.0
Contractual obligations for the transportation of things (including animals), for the care of such things while in process of being transported, and for other services incident to the transportation of things.
Discount - Transportation 2298
Interest - Transportation 2299
Freight- Equipment 221A
Freight- Other 221B
GSA Shipping Surcharges 221C
Truck Transportation-Rental 222C
Truck Transport- Bureau Owned 222D
Truck Transportation- GSA 222E
Mail Transport- Parcel Post 223A
Transportation-Household Goods GBL 224F
Transportation- Household Goods-Non GBL 224G
Transportation of Mobile Home 224K
Transportation of POV 224L
RENT, COMMUNICATIONS AND UTILITIES
Charges for possession and use of land, structures, or equipment owned by others, and charges for communication and utility services.
Rental Payments to GSA 23.1
Space Rental Payments to GSA 231A
Rental Payments to Others 23.2
Space Rental Payments to Others 232A
Communications, Utilities and Misc Charges 23.3
Discount - Rent, Communications & Utilities 2398
Interest - Rent, Communications & Utilities 2399
GSA Communications Non-FTS 233A
GSA Communications FTS 233B
Commercial Communications Charges-Local 233C
Commercial Comm. Charges- Long Distance 233D
Telegraph/Teletype Services 233E
Telephone Equip-Leases, Rentals, Repairs
and Maintenance 233F
Postage 233G
Postage-Box & Meter Rental 233H
Express Mail 233J
Utilities 233K
Equipment Rental 233L
Equipment Rental-Information Technology 233M
Software Rental-Information Technology 233N
Equipment Rental-Data Communications 233O
Equipment Rental- Copies 233P
Equipment Rental- Heavy 233Q
Federal Voice Communications Services 233R
Federal Data Communications Services 233S
Commercial Voice Communications Services 233T
Commercial Data Communications Services 233U
PRINTING AND REPRODUCTION 24.0
Obligations for contractual printing and reproduction ( including photo composition, photography, blueprinting, photostating and microfilming), and the related composition and binding operations performed by the Government Printing Office, other Federal agencies, and commercial contractors.
Printing and Reproduction- GPO 241A
Binding- GPO 241B
Print & Reproduction-Within Government 241E
Binding- Within Government, Not GPO 241F
Print & Reproduction- Commercial 242A
Binding- Commercial 242B
Copy Centers 243C
Graphics Centers 243D
Advisory and Assistance Services 25.1
Obligations for advisory and assistance services acquired by contract from non-government sources to support or improve organization policy development, decision-making, management and administration; and for R&D activities; provide engineering and technical support services, advice, opinions, alternatives, analyses, training and technical support. Includes interagency agreements for these services.
Contracts-Consultants 251A
Other Services 25.2
Contracts-Architectural & Engineering 252A
Information Technology Support Services 252B
Contracts-Drilling 252D
Real Property Appraisals, Titles and Fees 252E
Joint Funding Agreements 252F
Direct State Services Vouchers 252G
Contracts-Information Technology Services 252H
Contracts-Indian Self-Determination Services 252i
Contracts- Consultants-Non-Advisory 252J
Contracts-On-Site Personnel 252K
Contracts-Airplanes & Helicopters 252L
Contracts-Mapping 252M
Contracts-Operation of Facilities 252N
Contracts-Photolab Operations 252P
Contracts- Aerial Photography 252Q
Contracts- Professional Services 252R
Tuition 252S
Training/Conference Registration Fees 252T
Contracts-Studies 252U
Contracts- Training Services 252V
Advertising- Public Printer 252W
Advertising- Commercial 252X
Student Expenses-Extracurricular 252Y
Other 252Z
Purchases of Goods/Services from Government Accounts 25.3
Includes obligations for purchases from other Federal agencies or accounts that are not otherwise classified.
GSA Reim. Work Authority-Recurring 253A
GSA Reim. Work Authority-Non-Recurring 253B
Rent Agreements for Other Federal Agencies 253C
Reim. Agreements- Internal 253G
Reimbursable Agreements - Other Agency 253H
WCF Information Technology & Related Services 253M
WCF Survey, Inspection, and Related Services 253N
WCF Bureau Operated Vehicles and Aircraft 253O
WCF Fixed Ownership Rate 253P
WCF Science, Engineering, and Related Services 253Q
WCF Equipment Use Charge 253R
WCF Overhead Assessed 253S
WCF Training Center 253T
WCF Drilling and Related Services 253V
WCF Contributions/Billings 253W
WCF Water Studies, Lab Analyses, & Related Serv.253X
WCF Publications 253Y
Operation and Maintenance of Facilities 25.4
Includes obligations for the operation and maintenance of facilities when done by contract, including Government-owned contractor-operated facilities.
Operation, Maint, Repairs-Building 254A
Operation, Maint. Repairs-Facilities 254B
Research & Development Contracts 25.5
Joint Funding Agreement-R&D 255A
Direct State Services Vouchers-R&D 255C
Private Sector-R&D 255D
Medical Care 25.6
Includes payments to Medicare contractors, private hospitals, nursing homes for veterans.
Medical and Health Care Services 256M
Operation and Maint. Of Equipment 25.7
Expenses-Storage 257A
Expenses-Shop 257B
Repairs & Maint.-Info. Tech. Equipment 257C
Repairs & Maint.-Vehicle 257D
Repairs & Maint.-Other 257E
Service facility- Research Center 257F
Service Facility- Heavy Equipment 257G
Service Facility- Other 257H
Repairs & Maintenance- Equipment 257i
Per Call Repairs & Maint.-Equipment 257J
Per Call Repairs & Maint.-Info. Tech. Equipment 257K
Maintenance-Voice Comm. Equipment 257L
Maintenance-Data Comm. Equipment 257M
Storage of Household Goods/PCS 257P
Subsistence & Support of Persons 25.8
Discount - Other Services 2598
Interest - Other Services 2599
Subsistence 258A
Supplies and Materials 26.0
Includes those commodities which can be consumed within one year, regardless of purchase instrument.
Discount - Supplies 2698
Interest - Supplies 2699
Supplies & Materials 261A
Student Supplies & Materials 261B
Stores Inventory Acquisition 261C
Supplies-FEDSTRIP 261F
Price Variation on Sale Goods 261J
Laboratory Supplies 261X
Books 262A
Periodicals & Subscriptions 262F
Library Materials Not Books 262J
Information Technology Supplies and Materials 263O
Building Supplies 264A
Recurring Reim. GSA Special Work 264J
Non-Recurring Reim. GSA Special Work 264K
Clothing and Clothing Supplies 265C
Food & Beverage- Human Consumption 265F
Employee Supplies/Material 265M
Employee Supplies-Safety 265S
Ammunition 267A
Animal Food 269A
Satellite Data 269B
Ink & Chemicals 269C
Fuel- Motor Vehicle, Aircraft, etc. 269F
Fuel- Cooking, Heating, Etc. 269G
ACQUISITION OF ASSETS
(Object Classes 31.0 Through 33.0)
Equipment 31.0
Obligations for purchase of personal property of a durable nature, that is, property that normally may be expected to have a period of service of a year or more after being put into use.
Discount - Equipment 3198
Interest - Equipment 3199
Capitalized-Equipment 311A
Capitalized-Equipment on Loan 311B
Capitalized-Information Technology Software 311D
Capitalized-Information Technology Equipment 311E
Capitalized-Furniture & Fixtures 311H
Capitalized-Copier/Duplicator 311J
Capitalized-Heavy Machinery 311K
Capitalized-Transportation Equipment-
Including Horses 311L
Motor Vehicle Proceeds Expended 311Z
Non-Capitalized Controlled Equipment 312A
Non-Capitalized Non-Controlled Equipment 312B
Non-Capitalized-Info. Tech. Software 312D
Non-Capitalized-Info. Tech. Equipment 312E
Non-Capitalized-Furniture & Fixture, Cntrld 312G
Non-Capitalized-Furn & Fxtr, Non-Cntrld 312H
Non-Capitalized-Copier/Duplicator 312J
Non-Capitalized-Heavy Equipment 312K
Non-Capitalized-Pubs, Perm Collections 312P
Non-Capitalized Vehicles-Including Horses 312T
Artwork & Artifacts 312X
Land & Structures 32.0
Purchase of land, buildings, and other structures, non-structural improvements, fixed equipment when acquired under contract.
Discount - Lands & Structures 3298
Interest - Lands & Structures 3299
Capitalized-Land Acquisition 321A
Capitalized-Easements & Rights-of-Way 321E
Capitalized-Bridges- Constructed 322B
Capitalized-Bridges- Purchased 322C
Capitalized-Dams- Constructed 322D
Capitalized-Dams- Purchased 322E
Capitalized-Roads- Constructed 322R
Capitalized-Roads- Purchased 322S
Capitalized-Other Non-Structure Improvements 322Z
Capitalized-Land Acquisitions-Administrative Site 323A
Capitalized-Building-Constructed 323B
Capitalized-Buildings-Purchased 323C
Capitalized-Improvements 323H
Capitalized-Other Structures & Facilities-
Constructed 323Y
Capitalized-Other Structures & Facilities-
Purchased 323Z
Capitalized-Major Machinery & Fixed
Equipment 324J
Non-Capitalized-Land Acquisition 325A
Non-Capitalized-Easements & Rights-Of-Way 325E
Non-Capitalized-Bridges-Constructed 326B
Non-Capitalized-Bridges-Purchased 326C
Non-Capitalized-Dams-Constructed 326D
Non-Capitalized-Dams-Purchased 326E
Non-Capitalized-Road-Constructed 326R
Non-Capitalized-Roads-Purchased 326S
Non-Capitalized-Other Non-Structure
Improvements 326Z
Non-Capitalized-Land Acquisitions-
Administrative Site 327A
Non-Capitalized-Buildings-Constructed 327B
Non-Capitalized-Buildings-Purchased 327C
Non-Capitalized-Improvements 327H
Non-Capitalized-Other Structures &
Facilities-Constructed 327Y
Non-Capitalized-Other Structures &
Facilities-Purchased 327Z
Non-Capitalized-Major Machinery &
Fixed Equipment 328J
Investments & Loans 33.0
Investments in Securities 331A
Loans 332A
Grants, Subsidies and Contributions 41.0
Local, State and Foreign Cooperative Agreements 411C
Local, State and Foreign Grants 411G
PILT- Other Revenue Sharing 411P
Grants Subsidy & Contributions, Other 412A
Credit Reform Loan Subsidies 412B
Indian Tribal Government Grant 413A
Grants to Insular Areas 414A
R & D Cooperative Agreements 415A
Insurance Claims and Indemnities 42.0
Benefit payments from social insurance and Federal retirement trust funds and payments for losses and claims.
Insurance Claims 421A
Tort Claims- Vehicle 421D
Tort Claims- Other 421E
Loan Guarantee Defaults Interest 421i
Indemnities & Other Claims 421J
Loan Guarantee Defaults 421L
Loan Guarantee Default % Reduction 421R
Interest and Dividends 43.0
Interest 431A
Dividends 432A
Refunds 44.0
Refunds 441A
Unvouchered 91.0
Charges that may be insured lawfully for confidential purposes, not subject to detailed vouchering or reporting.
Unvouchered 910A
Undistributed 92.0
Charges that cannot be distributed to object classes above.
Undistributed 920A