USGS 9-2030
(Aug 1983)
Department of the InteriorU.S. GEOLOGICAL SURVEY INSTRUCTIONAL MEMORANDUM
No. OFM 99-05 Date: September 23, 1999
Subject: Object Classification Reference: SM 330.3.1
1. Purpose. This memorandum prescribes a uniform classification structure to be used in classifying financial transactions throughout the Department of the Interior (DOI) according to
the nature of the services or articles procured. The classifications are extensions of the major object classes of transactions as established by the Office of Management and Budget (OMB) Circular A-11(1999), and are to be used when entering financial transactions into the DOI automated accounting system, the Federal Financial System (FFS).
2. Responsibilities. The Office of Financial Management is responsible for coordinating the establishment of new object classification codes or revising existing codes within FFS, as necessary, to comply with OMB directives or to accommodate USGS or DOI management requirements.
3. Applicability. The prescribed codes are designed to meet the particular budgetary and other management needs of the DOI/USGS for detailed information.
A. Major object classes. The major, or summary, object classifications directed by OMB and certain subject classifications are used uniformly throughout the Government is submitting budget estimates and reports to the Congress. The major object classes have been divided into subobject classes for more detailed classification of data as deemed necessary.
B. Subobject Classes. Extensions to the major object class codes will be done uniformly throughout the Department. The subobject class code is a two position numeric/alpha code structure. That is, the first position of the subobject class code is a numeric code which is used to identify primary types or groups of objects within the major object class. The last position of the code is a numeric or alpha code and is used to identity specific objects within the summary type or group of objects. The numeric code of zero (0) will be used in the last position of the code to identify the subobject group level, while all specific objects will contain an alpha code in the last position.
C. Recording of Object Class Codes. The recording of financial data in the FFS will be at the subobject class level as described in Appendix A. This coding methodology maintains uniformity in accounting classification of objects across bureau and DOI lines.
4. Prescribed Object Class Codes. A complete list of object classification codes prescribed for USGS use with FFS is shown in Appendix A.
5. Clarification. Assistance or clarification may be obtained by calling the Management Controls and Reports Branch, OFM, at (703) 648-7663.
6. Effective Date. These BOCTs are effective October 1, 1999. The BOCTs will be reviewed and revised as necessary each fiscal year by the Department
John J. Blickley, Acting Chief
Office of Financial Management
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OPR: OFM
Distribution: SM