330.3 - Object Classification
1/22/90
OPR: Admin/Financial Management
1. Purpose. This chapter prescribes a uniform classification structure to be used in classifying financial transactions within the Department of the Interior (DOI) Federal Financial System (FFS) by object class. The classifications are extensions of the major object classes of expenditures prescribed in the Office of Management and Budget Circular A-11.
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 object classifications prescribed by OMB and certain subobject classifications are used uniformly throughout the Government in 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 codes is a numeric code and will be 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 will be used to identify specific objects within the primary 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 data will be at the subobject class level prescribed in Appendices A and B. This coding methodology maintains uniformity in accounting classification of objects across bureau lines through the Department's automated Federal Financial System (FFS).
4. Prescribed Object Class Codes. A complete list of object classification codes prescribed for USGS use within FFS is shown on Appendix A.
5. Distributive Object Classes. A list of codes for distributive object classes for use in USGS financial operations is shown on Appendix B.