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U.S. Geological Survey Instructional Memorandum

No. OFM 2003-10

Issuance Date: September 24, 2003

Expiration Date: September 30, 2004

Archive Date:  December 2008

Subject: Object Classification

Reference:  IM replaced by Financial Operating Procedures Handbook, Chapter 16.  SM chapter should be revised to include added information from the IM.

Instructions: 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. These are the object classes to be used by the U.S. Geological Survey (USGS) for entering financial transactions into the Federal Financial System (FFS).

2. Responsibilities. The Office of Financial Management (OFM) 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 U.S. Geological Survey (USGS) or DOI management requirements.

3. Applicability. The prescribed codes are designed to meet the particular budgetary and other management needs of the DOI and 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 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 were 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 that 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.

C. Recording of the Object Class Codes. The recording of financial data in the FFS will be at the subobject class level as listed 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. Definitions of the object classification codes are in Appendix B.

5. Clarification. Assistance or clarification may be obtained by calling the Management Controls and Reports Branch, OFM, at (703) 648-7657.

6. Effective Date. These budget object classes are effective October 1, 2003. The budget object classes will be reviewed and revised as necessary each fiscal year by the Department.

/s/ Karen D. Baker
Deputy Chief Financial Officer

Attachments:
Appendix A
Appendix B


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U.S. Department of the Interior, U.S. Geological Survey, Reston, VA, USA
URL: http://www.usgs.gov/usgs-manual/im/archive/ofm-2003-10.html
Survey Manual Contact: APS, Office of Policy and Analysis
Content Information Contact: Roberta Bennett, 703-648-7638, email: rbennett@usgs.gov
Issuing Office: Office of the Deputy Chief, APS for Finance
Last modification: 11-Jan-2013@16:38 (klm)