*This is an archive page. The links are no longer being updated. Subject: OBJECT CLASS CODES 4-50-00 Purpose 10 Application 20 Object Classes Prescribed 30 Definitions and Prescribed Object Classes. 4-50-00 PURPOSE This chapter prescribes a uniform classification to be used in classifying the financial transactions of the Department by object class. The classifications are an extension of the object classifications prescribed in Office of Management and Budget (OMB) Circular No. A-11. Additional codes have been added to classify costs and income and changes in asset, liability, and equity accounts not otherwise affecting obligations. The object class code is an essential part of the automated coding of financial transactions. 4-50-10 APPLICATION A. Object Class. The three-digit object classifications prescribed by OMB are used uniformly throughout the Government to report obligations for each account according to the nature of the services and articles procured. The primary HHS additions to the OMB object class code structure are in the code range 50.0 through 80.0. Codes have been assigned to identify unfunded costs, income and expense items, asset, liability, and net worth items which do not necessarily affect obligations. Each accounting system must, therefore, use these codes in classifying financial transaction documents representing obligations, applied costs, accrued costs, accrued expenditures, and disbursements. The general ledger accounts or subsidiary accounts are aligned to facilitate the production of data by these classifications. The OMB object classes have been further extended to four digits for more detailed classification of data as deemed necessary for HHS management purposes. B. Object Class Detail. HHS uses a four-digit alpha/numeric object class code structure which is uniformly used throughout the Department. The first three digits is the OMB code which identifies the primary types or groups of objects within the OMB object class, and is used in the preparation of OMB's MAX budget system (MAX). The last or fourth digit, which has been added by HHS, is used to identify specific objects within the primary type or group of objects. The full four-digit code is used exclusively for Departmental purposes. The object class codes prescribed in this chapter permit more detailed review and analysis of common or special interest classes of data within the structure and insure uniformity of reporting such data. It is intended that extended object class codes be standard throughout the Department. Any planned use of an unassigned code should be submitted to the Deputy Assistant Secretary, Finance for review, approval and publication in this manual (see "Reserved for local use" under object class 25.90). In the event the code is unique to one OPDIV's requirement, other OPDIVs need not include the code in their programs. Should an OPDIV elect to use an unpublished, unassigned object class code for a special purpose, it must be understood that future developments may require use of such a code under the Departmental Accounting System, thereby requiring reclassification on the part of the OPDIV. C. Accounting Requirements for Accrued Leave and Pay Classifications 1. Payroll Interface. OPDIV accounting systems routinely receive data from the Accounting for Pay System for recording data in the basic accounting system for all personnel/pay costs to include accrued leave. Accrued leave earned is initially recorded under object class 50 and later, as leave is used, is reclassified to the object class 10 pay classifications. As a minimum, the value of accrued leave balances must be reflected in general ledger accounts as of the end of the last pay period applicable to types of filled positions and pay systems by the object classes which most nearly represent the nature of the cost. An analytical distribution may be made to the appropriate codes, if necessary, to meet OMB and other year-end requirements. The Departmental Accounting systems depend upon the Accounting for Pay System to provide these pay and leave costs in automated form, on a timely pay period basis. 2. OPDIV System Requirements. OMB requires that leave for employees be funded at the time leave is used, with the exception that leave may be funded at the time leave is earned when specifically authorized by law. At present neither the HHS Division of Personnel and Payroll Operation or the Accounting for Pay System can distinguish detail payroll data by these two divisions when payroll data are being processed. Therefore, the Accounting for Pay System will classify the leave earned and used by the object class codes in the 50 series since the major portion of all leave applies to unfunded activity. When OPDIVs process these pay data in their accounting systems they must provide for recoding the data applicable to the funded leave to the appropriate object class codes 11.8E through 11.8M through the use of the Appropriation (IMN) code in the Common Accounting Number table. In summary, leave data will be processed as follows: Accounting for Pay System Activity a. All leave earned and adjustments will be identified by type of leave by object class codes 51.11 through 51.14. b. All leave used will be identified by type of leave by object class codes 51.21 through 51.24. c. All day-to-day use of leave will be included in the paid amounts by object class codes 11.11 through 11.14 and 11.31 through 11.3C as appropriate (type of position filled and by pay system). (1) The amounts paid must separately indicate the amounts for work performed and the amounts for non-productive time (leave used). d. All lump sum leave payments will be included in the paid amounts by object class codes 11.1A through 11.1D; and 11.3J through 11.3M, as appropriate (type of position filled and by pay system). e. All leave transferred in (+) or out (-) of the accounts will be identified by object class codes 52.11 through 52.14 (by type of leave). OPDIV Accounting System a. Leave earned (+) will be recorded by object class by type of leave and fund as follows: (l) For leave accrued as unfunded liability - object class codes 51.11 through 51.14. (2) For leave accrued as a funded liability - object class codes 11.8E through 11.8H. b. Leave used (-) day-to-day and lump sum leave payments will be recorded by object class by type of leave and fund as follows: . (l) For leave accrued as unfunded liability - object class codes 51.21 through 51.24, which will reduce the accrued liability. (2) For leave accrued as a funded liability - object class codes 11.8J through 11.8M, which will reduce the accrued liability. c. All day-to-day use of leave, lump sum use of leave, and leave transferred in or out will be treated the same as indicated above. d. The transaction code, object class codes, and selected IMNs will cause the leave earned amounts to be treated as an unfunded liability, and will not charge the accrued leave against obligational authority. The object class codes for leave used will liquidate the leave liability to the extent of the value of leave used. The amount of leave used will be a charge against obligational authority and as accrued expenditures to the extent of the value of leave used and paid. e. The transaction code, object class codes, and selected IMNs will cause the leave earned amounts to be treated as a funded liability for those funds specifically authorized by law, and will charge the accrual against obligational authority and will increase accrued expenditures. Subsequently, the object class codes for leave used will liquidate the leave liability to the extent of the value of leave used and paid. 4-50-20 OBJECT CLASSES PRESCRIBED The following object classes (OMB and HHS) are prescribed: 10.0 PERSONNEL SERVICES AND BENEFITS (11.0 - 13.1) 11.0 Personnel compensation 11.1 Full-time permanent 11.3 Other than full-time permanent 11.5 Other personnel compensation 11.7 Military personnel 11.8 Special personal services payments 11.9 Total personnel compensation (used for A-11 reporting purposes only). 12.0 Personnel benefits 12.1 Civilian personnel benefits 12.2 Military personnel benefits 13.1 Benefits for former personnel 20.0 CONTRACTUAL SERVICES AND SUPPLIES (21.0 - 26.0) 21.0 Travel and transportation of persons 22.0 Transportation of things 23.0 Rent, communications, and utilities 23.1 Rental payments to GSA 23.2 Rental payments to others 23.3 Communications, utilities, and other charges 24.0 Printing and reproduction 25.0 Other contractual services 25.1 Advisory and assistance services 25.2 Other services 25.3 Purchases of goods & services from Govt. accounts 25.4 Operation and maintenance of facilities 25.5 Research and development contracts 25.6 Medical care 25.7 Operation and maintenance of equipment 25.8 Subsistence and support of persons 26.0 Supplies and materials 30.0 ACQUISITION OF ASSETS (31.0 - 33.0) 31.0 Equipment 32.0 Land and structures 33.0 Investments and loans 40.0 GRANTS AND FIXED CHARGES (41.0 - 44.0) 41.0 Grants, subsidies, and contributions 42.0 Insurance claims and indemnities 43.0 Interest and dividends 44.0 Refunds 50.0 UNFUNDED ITEMS AND ADJUSTMENTS THEREOF (51.0 - 52.0, HHS USAGE ONLY) 51.0 Leave accruals & adjustments for forfeiture & use 52.0 Leave balances transferred in or out 60.0 CHANGES AND ADJUSTMENTS OF GENERAL LEDGER ACCOUNTS WHICH MAY ALSO INVOLVE COST OR INCOME ACCOUNTS (61.0, HHS USAGE ONLY) 61.0 Transactions involving capitalization, depreciation, amortization, sales, income, advances, reimbursements, and receipts. 80.0 REDISTRIBUTION AND REALLOCATIONS OF COSTS, ADJUSTMENTS AND CLOSING ENTRIES (81.0, HHS USAGE ONLY) 81.0 Transactions involving transfers, allocations, adjusting and closing entries. 90.0 OTHER (91 THROUGH 99) 91.0 Unvouchered 99 Not otherwise classified (HHS usage only) (includes 99.00 and 99.01) 4-50-30 DEFINITIONS AND PRESCRIBED OBJECT CLASSES The definitions that follow conform to those prescribed in Section 35.5 of OMB Circular No. A-11. The object class codes are listed under each applicable OMB/HHS object class. The three digit object class codes are required for budgetary reporting. The full four digit object class codes are used in all HHS accounting systems. 10.00 PERSONNEL SERVICES AND BENEFITS (11.00 - 13.10) 11.00 Personnel compensation - Gross compensation for personal services rendered to the Government by Federal civilian employees, military personnel, and non-Federal personnel. 11.10 Full-time permanent - Regular salaries and wages paid directly to civilian full-time permanent employees, as defined in section 35.3 of OMB Circular No. A-11, and other payments that become part of the employee's basic rate of pay (e.g. geographic differentials and critical position pay). Includes regular salaries and wages paid to employees while on annual, sick, compensatory or other paid leave, and lump sum payments for annual leave upon separation; excludes compensation above the basic rate , e.g., for overtime or other premium pay, which should be recorded under object class 11.50. Includes regular pay of the commissioned officers of the Public Health Service (PHS). Where employees are paid from more than one appropriation, the applicable portion will be included under each appropriation. Include compensation for all workdays in the fiscal year. 11.11 Base pay - Full-time civilian 11.12 Base pay - Full-time wage board 11.13 Base pay - Full-time consultant 11.14 Base pay - Commissioned officer 11.15 Sick leave used 11.16 Normal leave - Civilian 11.17 Normal leave - Wage board 11.18 Normal leave - Consultant 11.19 Annual leave - Commissioned officer 11.1A LSLP - Civilian 11.1B LSLP - Wage board 11.1C LSLP - Consultant 11.1D LSLP - Commissioned officer 11.1F Administrative leave - Civilian 11.1G Administrative leave - Wage board 11.1J Administrative leave - Consultant 11.1K Quarters deduction - Civilian 11.1L Quarters deduction - Wage board 11.1M Quarters deduction - Consultant 11.1P Subsistence/laundry deduction - Civilian 11.1Q Subsistence/laundry deduction - Wage board 11.1R Subsistence/laundry deduction - Consultant 11.1T Geographic adjustment pay 11.30 Other than full-time permanent - Regular salaries and wages, including obligations for lump sum payments for annual leave upon separation, paid directly to Federal civilian employees for part-time, temporary, or intermittent employment, as defined in section 35.3 of OMB Circular No. A-11. Includes pay for employees in the Competitive and Excepted Services with appointments that are not designated as full-time permanent under object class 11.1. Includes pay for employees in the Senior Executive Service who are serving under limited term appointments and under limited emergency appointments, as defined in 5 U.S.C. 3132(a)(5) and under limited emergency appointments, as defined in 5 U.S.C. 3132(a)(6). . NOTE: Personal services for individuals under contract and reportable under Office of Personnel Management (OPM) as a Federal employee is normally classified under 11.30 or 11.50, as appropriate. Payments to a contractor for the personal services of a group of the contractor's employees will be classified according to the type of contract involved under object class 25 (e.g., personal service contracts for operation and maintenance of facilities will be classified under object class 25.40). Examples Part-time employment - Regular pay for employment with appointments that require work on a prearranged schedule of hours or days of work less than the prescribed hours or days of work for full-time employees in the same group or class. Temporary employment - Regular pay for full-time employment for a limited period of time that is generally less than a year, i.e., seasonal employment of employees, without permanent appointment. Also pay for employees with term appointment and pay for employees whose tenure is without specific limitation, i.e., indefinite appointment. Intermittent employment - Regular pay for employment of consultants and other employees with appointments that require work on an irregular or occasional basis, with hours or days work not based on a prearranged schedule. Compensation is paid only for time actually employed or services actually rendered. 11.31 Base pay - Full-time civilian 11.32 Base pay - Full-time wage board 11.33 Base pay - Full-time consultant 11.34 Base pay - Commissioned officer (includes COSTEP) 11.35 Base pay - WAE civilian (when actually employed) 11.36 Base pay - WAE wage board 11.37 Base pay - WAE consultant 11.3A Base pay - Part-time civilian 11.3B Base pay - Part-time wage board 11.3C Base pay - Part-time consultant 11.3D Sick leave used 11.3E Normal leave - Civilian 11.3F Normal leave - Wage board 11.3G Normal leave - Consultant 11.3H Annual leave use - Commissioned officer 11.3J LSLP - Civilian (lump sum leave paid) 11.3K LSLP - Wage board 11.3L LSLP - Consultant 11.3M LSLP - Commissioned officer 11.3P Administrative leave - Civilian 11.3Q Administrative leave - Wage board 11.3R Administrative leave - Consultant 11.3T Geographic adjustment pay 11.50 Other personnel compensation - All personnel compensation above basic rates paid directly to civilian employees. Excludes cash allowances for higher cost of living locations, which are classified under object class 12.10. Includes overtime, holiday pay, Sunday pay, night work differential, supervisory differential, and hazardous duty pay, as defined in section 35.3 of OMB Circular No. A-11. Examples Overtime - Payments for services in excess of the 40 hour week or 8 hour day. Holiday pay - Payments for services of 8 hours or less on holidays or days treated as holidays. Sunday pay - Payments above the basic rate of 8 hours or less of regularly scheduled work on Sundays for which this premium pay is given. Night work differential - Payments above the basic rate for night work which is not subject to overtime or Sunday pay. Post differentials - Payments authorized under 5 U.S.C. 5925 above the basic rate for service at hardship posts abroad and which are based upon conditions of environment differing substantially from those in the contiguous 48 States and the District of Columbia. Other payments above basic rates - Payments above basic rates for stand-by pay and premium pay in lieu of overtime and other payments not separately classified. Cash awards - One time payments that do not become part of the employee's base pay; such as cash incentive awards, performance awards, meritorious and distinguished executive awards of rank. Includes cash awards to employees who save the government money by marketing their homes in connection with a permanent change of station. 11.51 Overtime pay - Civilian 11.52 Overtime pay - Wage board 11.54 Holiday pay - Civilian 11.55 Holiday pay - Wage board 11.57 Sunday pay - Civilian 11.58 Sunday pay - Wage board 11.59 Staffing differential 11.5A Night work differential - Civilian 11.5B Night work differential - Wage board 11.5C Supervisory differential 11.5D Special pay - Dental and veterinarian; Variable special pay - Medical; Board certified pay for commissioned officers; and Baylor Plan special pay - Nurses 11.5E Physician and dentist special pay - Other compensation under Title 38 11.5F Post differential (hardship post abroad) - Civilian 11.5G Post differential (hardship post abroad) - Wage board 11.5H Post differential (hardship post abroad) - Commissioned officer 11.5I Post differential (hardship post abroad) - Consultant 11.5K Relocation incentive award 11.5L Incentive pay (leprosarium, flying duty, etc.) 11.5M Incentive award - Commissioned officer 11.5N Cash awards - grades 13-15 11.5P Performance award - Senior executive service 11.5Q Meritorious executive award - Senior executive service 11.5R Distinguished executive award - Senior executive service 11.5S Cash awards, below grade 13 11.5T Performance awards, grades 13-15 11.5U Performance awards, below grade 13 11.5V Frequent Flyer Cash Award Pilot (CDC only) 11.5W Other payments above base salary - Civilian 11.5X Other payments above base salary - Wage board 11.5Y Other payments above base salary - Consultant 11.5Z Other payments above base salary - Commissioned officer 11.70 Military personnel - Pay of military personnel, including amounts above basic rates; for example, overtime, holiday pay, night work differential, hazardous duty pay, flight pay, and extra pay based upon conditions of environment (except cost of living allowances for locations outside the contiguous 48 States and the District of Columbia which are classified under object class 12.2). Also includes basic allowances for subsistence (BAS) and for quarters (BAQ). Excludes payments made to other agencies for services of military personnel on reimbursable detail, which are classified under object class 11.80. (NOTE: NOT APPLICABLE TO HHS DURING PEACE TIME.) 11.80 Special personal service payments - Regular salaries and wages paid directly to persons whose workyears are not reportable to the Office of Personnel Management (OPM) as Federal civilian employees and payments for personal services that do not represent salaries or wages paid directly to Federal employees. Examples Compensation of persons not reportable as Federal employees - Payments for compensation to persons not included in regular employment reports to OPM, such as: witnesses, casual workers, and patient and inmate help. Includes compensation in the nature of allowances to trainees and volunteers. Also includes payments for salary equalization authorized under 5 U.S.C. 3373 and 3584 for individuals on leave of absence for employment with international organizations or State and local governments. (During the period of leave of absence, such persons are not included in reports on Federal employment to OPM if the Federal agency pays 50 percent or less of the person's salary). Payments for reimbursable details - Payments made to other agencies for services of civilian employees and military personnel on reimbursable detail (both compensation and personnel benefits). Excludes other payments for reimbursable activities between Government accounts, which are classified under object class 25.30. Agency reimbursement to the Civil Service Retirement and Disability fund for reemployed annuitants - Payments by an agency employing an annuitant to reimburse the Civil Service Retirement and Disability Fund for the annuity paid to that employee, as required by PL 94-397 (5 U.S.C. 8339, 8344). Annual leave - This amount will be included in those cases where annual leave is funded when it accrues. It will represent the net difference between annual leave earned and used during the year. The excess of annual leave earned over annual leave taken will be a positive amount; the excess of annual leave taken over annual leave earned will be a negative entry. Annual leave is classified as funded only when the law specifically authorizes the fund to record and report accrued leave earned as obligations incurred. Use object class codes in the 51 series for the accrual of leave for all other fund accounts. 11.81 Employee on reimbursable detail from another Agency 11.82 Reimbursement to the Civil Service Retirement and Disability Fund for reemployed annuitants 11.85 Compensation of persons not reportable as Federal employees 11.8A Allowances to trainee 11.8E Annual leave earned and adjustments 11.8F Commissioned officer leave earned and adjustments 11.8H Compensatory leave earned and adjustments 11.8J Annual leave used (regular and LSLP) (-) 11.8K Commissioned officer leave used (regular and LSLP) (-) 11.8M Compensatory leave used (-) 12.00 Personnel benefits - Benefits for currently employed Federal civilian, military, and certain non-Federal personnel. (Payments of benefits to certain former Federal civilian and military personnel are classified under object classes 13.10 and 42). 12.10 Civilian personnel benefits - 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. This object class consists of all such payments whether or not the personnel compensation of these employees is classified under object classes 11.10 through 11.80. Benefit payments for non-Federal civilian employees under this object class include persons not reportable to OPM as Federal employees. Excludes cash incentive awards classified under object class 11.50 and perquisites provided in kind (which are classified under the object class representing the nature of the item purchased), and payments to former employees resulting from their employment. Examples Recruitment and retention incentives - Payments above the basic rate for recruitment bonuses, relocation bonuses, and retention allowances authorized by 5 U.S.C. 5753 and 5754. Reimbursement for professional liability insurance - Payments to reimburse qualified Federal employees for one half the cost of professional liability insurance premiums, as authorized by P.L. 104-208. Allowances - Includes quarters allowances, uniform allowances (when paid in cash), special pay that is paid in a lump sum, reimbursements for notary public expenses, and allowances above basic rates of pay for service outside the contiguous 48 states and the District of Columbia to compensate for a substantially higher cost of living at the post of assignment than the cost of living in the District of Columbia (as authorized under 5 U.S.C. 5924, 5941). Also includes allowances for separate maintenance, education for dependents, transfers for employees stationed abroad, and personal allowances based upon assignment or position. . Relocation and other expenses related to permanent change of station (PCS) - Includes authorized allowances for expenses incurred in connection with the sale of a residence, or settlement of unexpired lease, subsistence while occupying temporary quarters, and miscellaneous moving expenses, as authorized under 5 U.S.C. 5724a. Also includes reimbursement of amounts equal to income taxes incurred by transferred employees for moving and storage expenses under 5 U.S.C. 5724b and contractual charges for relocation services under 5 U.S.C. 5724c. Charges for other PCS expenses are classified under object class 12.20, 21, 22, or 25.70 as appropriate. Payments to other funds - Includes employer's share of employee retirement, life insurance and health insurance benefits, accident compensation (e.g., payments to the Office of Worker's Compensation), Federal Insurance Contribution Act taxes, and other such payments. Includes agency payments to finance fiduciary insurance costs of the Federal Retirement Thrift Investment Board. Also includes agency $80 payments to the Civil Service Retirement and Disability Fund (CSRDF) for PY and CY for currently- employed CSRS and FERS personnel, as required under the Federal Workforce Restructuring Act of 1994. NOTE: After 1998, agencies are no longer required to make the $80 payments to CSRDF. Subsidies for commuting costs -Includes payments to subsidize the costs of Federal civilian employees in commuting by public transportation. 12.11 Civil Service Retirement Act (CSRA) - Employer contribution - Civilian 12.12 Federal Insurance Contributions Act (FICA) - Employer contribution - Civilian 12.13 Federal Insurance Contributions Act (FICA) - Employer contribution - Commissioned officer 12.14 Federal Employees Group Life Insurance (FEGLI) - Employer contribution - Civilian 12.15 Federal Employees Group Life Insurance (FEGLI) - Employer contribution - Commissioned officer 12.16 Servicemen's Group Life Insurance (SGLI) - Employer contribution - Commissioned officer 12.17 Federal Employees Health Benefits Act (FEHBA) - Employer contribution - Civilian 12.18 Employees Accident Compensation Fund - All 12.19 Continuation pay - Commissioned officer (medical) 12.1A Federal Insurance Contribution Act (FICA) - Employer contribution for PCS or relocation expense (use only when requirement exists to differentiate cost from payroll FICA using object class 12.12 and 12.13) 12.1B Uniform allowance - Civilian 12.1C Uniform allowance - Commissioned officer 12.1D Basic allowance for quarters and subsistence - Civilian 12.1E Basic allowance for quarters and subsistence - Commissioned officer 12.1F Cost of living allowance abroad (other than hardship posts abroad) - Civilian 12.1G Cost of living allowance abroad (other than hardship posts abroad) - Commissioned officer 12.1H Educational (stipend) allowance - Civilian 12.1J Educational (stipend) allowance - Commissioned officer 12.1K Family separation allowance - Commissioned officer 12.1L Dislocation allowance - Commissioned officer 12.1M Temporary subsistence expense (incident to employment or change of station) - Civilian 12.1N Real estate costs (incident to employment or change of station) - Civilian 12.1P Allowance for miscellaneous expenses (incident to employment or change of station) - Civilian 12.1Q Thrift Savings Fund (fiduciary insurance) - Employer contribution - Civilian 12.1R Housing allowance - Commissioned officer 12.1S Federal Employees Retirement System (FERS) - Employer contribution - Civilian 12.1T Relocation tax allowance 12.1U Third party relocation services 12.1V Tax-deferred savings plan - Employer contribution (mandatory) - Civilian 12.1W Tax-deferred savings plan - Employer contribution (matching) - Civilian 12.1X Interest on savings under PL 89-538 - Commissioned officer 12.1Y Other personnel benefits - Civilian 12.1Z Other personnel benefits - Commissioned officer 12.AA Retention allowance 12.AB Recruitment bonus 12.AC Relocation bonus 12.AD Retirement systems for Biomedical Research Service 12.AE Transit subsidy 12.AF Tax allowance - TDY Travel 12.AG Bank equivalent late fee - Travel 12.AH Child Care Subsidy (PL 106-58, sect 643 pilot) 12.20 Military personnel benefits - Comprises cash allowance and payments to other funds for military personnel. Excludes pay classified under object class 11.70 and benefit payments to veterans resulting from their past service. NOTE: NOT APPLICABLE TO HHS DURING PEACE TIME 13.10 Benefits for former personnel - Benefits due to former employees or their survivors on the basis (at least in part) on the length of service to the Government. Excludes benefits provided in kind, such as hospital and medical care, which are classified under the object class representing the nature of the items purchased. Examples Retirement benefits - Compensation in the form of pensions, annuities, or other retirement benefits paid to former military and certain civilian government personnel or their survivors, exclusive of payments from retirement trust funds, which are classified under object class 42. Separation pay - Severance payments to former employees involuntarily separated through no fault of their own and voluntarily separation incentive (VSI) payments to employees who voluntarily separate from Federal service. Other benefits - Payments to other funds for ex- Federal employees and ex-service persons (e.g., agency payments to the unemployment trust fund for ex- employees and one-time payment of 9 percent of final basic pay to the civil service retirement fund for employees who took the early-out under buy-out authority) and other benefits paid directly to the beneficiary. Also includes Government payment to the employees health benefits fund for annuitants. 13.11 Retirement and disability retirement pay - Commissioned officer 13.12 Severance pay 13.13 Annuity pay - Commissioned officer 13.14 Unemployment compensation (PL 96-498)(payments to U.S. Department of Labor for Federal Employees Compensation Account) 13.15 Voluntary separation incentive payments 13.16 Payments to CSRS (related to voluntary separation incentive payments) 13.19 Other benefits 20.00 CONTRACTUAL SERVICES AND SUPPLIES 21.00 - 26.00) 21.00 Travel and transportation - Obligations for transportation of government employees or others, their per diem allowance 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. This object class consists of both travel away from official stations, subject to regulations governing civilian and military travel, and local travel and transportation if persons in and around the official station of an employee. NOTE: Costs for this object class are grouped in common categories according to the purpose of travel and for recording in the accounting system by object class code. The office initiating the travel is responsible for placing the accounting classification and dollar cost on the travel order. When a person is accomplishing tasks involving more than one purpose, the cost will usually be allocated between the applicable object class codes according to the traveler's best estimate. See object class definitions for specific guidance. Data for special studies, one-time reports, occasional queries, periodic budget analyses, etc., will be provided by sampling techniques. Additional object classes will be established by the Department when a continuous proven need for information is indicated. Examples Transportation of persons - Contractual obligations for services in connection with carrying persons from place to place, by land, air or water and the furnishing of accommodations incident to actual travel. Includes commercial transportation charges; rental or lease of passenger cars; charter of trains, buses, vessels, or airplanes; ambulance service or hearse service; and expenses incident to the operation of the rented or chartered conveyances. (Rental or lease of all passenger-carrying vehicles is to be charged to this object class, even though such vehicles may be used incidentally for transportation of things). Includes mileage allowances for use of privately owned vehicles and related charges that are specifically authorized (such as highway and ferry tolls). It includes rental or lease of passenger motor vehicles from Government motor pools. Also includes bus, subway, streetcar, and taxi fares (including tips) whether used for local transportation or for travel away from a designed post of duty. Subsistence for travelers - Payments to travelers of per diem allowances or reimbursement of actual expenses for subsistence. Other types of subsistence payments are classified under object class 25.80. Transportation expenses incident to permanent change of station (PCS) - Payments to employees for transportation expenses and per diem allowances or reimbursement of actual travel expenses associated with a permanent change of station (including travel expenses and per diem for the employee's immediate family), as authorized under 5 U.S.C. 5724a. Charges for other PCS expenses are classified under object class 12.10, 12.20, 22, or 25.70 as appropriate. Incidental travel expenses - Other expenses directly related to official travel, such as baggage transfer, and telephone and telegraph expenses, as authorized by travel regulations. 21.10 Site visit - To visit a particular site in order to personally perform operational or managerial activities, e.g., assist contractors and grantees during preaward negotiations, program monitoring, and postaward evaluations; review activities concerning establishment of entitlement, benefits, and claims of beneficiaries and recipients; conduct hearings on dissemination of policy guidelines; carry out an audit, investigation or inspection to include regulatory reviews of internal and external activities, conduct negotiations to include judicial and administrative procedures, and other proceedings and negotiations to avoid or settle litigation; provide program and administrative instructions; and provide technical assistance. Program 21.11 Domestic 21.12 Foreign Administration & management 21.13 Domestic 21.14 Foreign Audit, investigation & inspection 21.15 Domestic 21.16 Foreign Litigation 21.17 Domestic 21.18 Foreign 21.20 Information meeting - To attend a meeting to discuss day-to-day operational support of program activities including staff meetings and orienta-tion between field, regional, and central office; and review status reports or discuss topics of general interest. An information meeting may be a scientific, technical or professional meeting at either a domestic or international site. If a site visit is conducted as part of the same trip consider the entire trip to be site visit except for consultant travel. All consultant travel will be included in this category. Program 21.21 Domestic - Non-consultant 21.22 Domestic - Consultant 21.23 Foreign - Non-consultant 21.24 Foreign - Consultant Administration & management 21.25 Domestic - Non-consultant 21.26 Domestic - Consultant 21.27 Foreign - Non-consultant 21.28 Foreign - Consultant 21.30 Speech or presentation - To make a speech or a presentation, deliver a paper or otherwise take part in a formal program other than a training course. All advisory committee travel will be included in this category and will be considered as domestic travel. Program 21.31 Domestic 21.32 Foreign Administration & management 21.33 Domestic 21.34 Foreign 21.35 Advisory committees 21.40 Training attendance - To receive training associated with developing and improving employees' knowledge, skills, performance and attitude including training conferences held for professional development. Foreign travel will not be charged to these subcategories. 21.41 Internal (HHS) 21.42 Inter-agency 21.43 Non-government 21.45 Regulatory (FDA) 21.50 Conference attendance - To attend a conference, convention, seminar or symposium for purposes of observation or education directly related to the program mission or initiative only with no formal role in the proceedings. 21.51 Domestic 21.52 Foreign 21.53 Domestic - Regulatory (FDA) 21.54 Foreign - Regulatory (FDA) 21.60 Relocation - To move from one official duty station to another (same as PCS or PCS move, to include a house hunting trip). 21.61 PCS civilian - Domestic 21.6A Relocation (other than new employee) 21.6B Preemployment interview 21.6C Relocation of new employee 21.6D Relocation of new employee's family 21.62 PCS civilian - Foreign 21.6E Relocation (other than new employee) 21.6F Preemployment interview 21.6G Relocation of new employee 21.6H Relocation of new employee's family PCS Commissioned officer 21.63 Domestic 21.64 Foreign 21.70 Entitlement - Transportation, per diem and allowances and actual expenses to which an employee (or dependent) is entitled as a result of an assignment; e.g., official vacation or home leave; medical, emergency, and educational travel. Charges to entitlement will be limited to foreign travel. 21.71 Home leave 21.72 Medical and emergency 21.73 Educational 21.80 Special mission - To carry out a special Agency mission, e.g., transfer patients between facilities; provide security of a person or a shipment (such as a diplomatic pouch); move witnesses and appellants from residence to other locations; for travel by Federal beneficiaries, claimants, personnel detailed to other stations for special duties, and other non-employees. Except for security travel and disaster and emergency assistance, charges to all other subcategories will be limited to domestic travel. Security 21.81 Domestic 21.82 Foreign 21.83 Non-OPDIV personnel 21.84 Witnesses Patients transfer 21.85 Between non-Federal & HHS facilities 21.86 Between HHS out-patient clinic & HHS hospital 21.87 Temporary details Disaster & emergency assistance 21.88 Domestic 21.89 Foreign 21.90 Other travel - Object class codes 21.91 through 21.97 are for the exclusive use of the PHS successor agencies to fulfill unique requirements for management of international travel. They all pertain to foreign travel. For purposes of Departmental travel reporting to central control agencies, the amounts recorded in these codes will be combined with the object class codes listed in brackets and in bold type at the end of each object class definition. Object classes codes 21.99 and 21.9A - 21.9Z apply to all OPDIV/Agency accounting systems. 21.91 International contract/grant site visit travel - PHS supported travel to make site visit in connection with any PHS contract or grant to an overseas institution. (21.12) 21.92 International regulatory/inspectional travel - International travel to fulfill statutory obligations related to protecting the health and welfare of the American people (e.g., travel to fulfill requirements of the Food, Drug and Cosmetics Act or of the Immigration and Naturalization Act). (21.16) 21.93 International bilateral agreement related travel - Activities related to the planning, implementation, or review of activities under the official bilateral health programs, such as the official programs of cooperation under the U.S. - Peoples' Republic of China Health Protocol, the C.I.S (formerly U.S.S.R.) Health Agreement, the U.S. - Italy Health Agreement, the U.S. - Israel Health Agreement, and others, (21.12) 21.94 International other bilateral travel - Travel for bilateral cooperation between the U.S. and another country, but which is not under the aegis of a formal bilateral agreement. (21.12) 21.95 International multilateral travel - Activities related to the official representation to multilateral organizations and/or the implementation of programs of those organizations, including advisory services. (21.12) This includes the following organizations: o Food and Agriculture Organization (FAO) o International Agency for Research on Cancer (IARC) o International Center for Diarrheal Disease Research (ICDDR) o International Labor Organization (ILO) o Pan American Health Organization (PAHO) o United Nations Children's Fund (UNICEF) o United Nations Development Program (UNDP) o United Nations Environmental Program (UNEP) o United Nations Narcotics Commission (UNNC) o United Nations Population Commission (UNPC) o World Health Organization (WHO) 21.96 Special international mission travel - Disaster or emergency assistance related to the program mission of the agency. Examples include epidemiological assistance in the face of an overseas polio epidemic, travel to consult with other countries following a major disaster, consultations on a major overseas food contamina-tion problem, travel to escort an alien mental patient to his home country, and the like. This type of travel draws upon the unique capabilities of the PHS and is performed on behalf of the U.S. Government, not just to achieve a more limited agency objective. (21.89) 21.97 International scientific/professional meeting travel - To attend a conference, convention, seminar or symposium for the purposes of observation and education; or to make a speech or presentation or deliver a paper or otherwise participate in a formal program, except for international meetings which are. normally held in the U.S. and which are being held in Canada or U.S. border areas. (21.50 and 21.30 - divide according to purpose) 21.99 Unidentified travel (including unidentified international travel) - When the purpose of travel cannot be properly identified at the time of the request, the amount may be recorded as unidentified. The amount must be moved to the proper classification once identification is made. NOTE: The following classification range has been reserved for Special Travel Projects which will be defined by the OPDIVs and approved by the Department. (21.9A through 21.9Z) 21.9A Union negotiations - Travel by union representatives granted official time to engage in bargaining sessions. 21.9B Union representational activities - Travel by union representatives granted official time to engage in representational activities other than bargaining sessions. 21.9C Master agreement negotiations (union) - Travel by union representatives granted official time to engage in the master agreement negotiations. 21.9D Master agreement negotiations (management) - Travel by management representatives granted official time to engage in the master agreement negotiations. 21.9L Travel - Interest late fee - (late payment interest fees for travel vouchers) 21.9M Travel management fees - (fees paid to travel management centers) 22.00 Transportation of things - Contractual obligations for the transportation of things (including animals), and for other services incident to the transportation of things. (Excludes transportation paid by a vendor, regardless of whether the cost is itemized on the bill for the commodities purchased by the government.) Transportation costs incident to delivery and installation of equipment should be capitalized where conditions permit positive and ready identification, and the equipment meets the Departmental capitalization criteria. Examples Freight and express - Charges by common carrier and contract carrier, including freight and express, demurrage, switching, recrating, refrigerating, and other incidental expenses. Trucking and other local transportation - Charges for hauling, handling, and other services incident to local transportation, including contractual transfers of supplies and equipment. Mail transportation - Postage used in parcel post and charges for express package services (i.e., charges for transporting freight). (It excludes other postage and charges that are classified under object class 23.30.) Transportation of household goods related to permanent change of station (PCS) travel - Payments to Federal employees for transportation of household goods and effects or house trailers in lieu of payment of actual expenses when payment is for transfer of personnel from one official station to another. Charges for other PCS expenses are classified under object class 12.10, 12.20, 21, or 25.70, as appropriate. 22.10 Transportation of household goods (excludes storage of household goods recorded under object class and 25.70). 22.11 Transportation of household goods and house trailers - Civilian (other than new employee) 22.12 Transportation of household goods and house trailers - Commissioned officer 22.13 Transportation of household goods and house trailers - Civilian (new employee) 22.20 Transportation via truck 22.21 GSA motor pool and commercial trucks 22.30 Transportation via parcel post, FedEx, United Parcel Service, etc. 22.31 Parcel post, FedEx, United Parcel Service, etc. 22.40 Regular transportation 22.41 Freight or express 22.4A Longshoring 22.50 Transportation - Medical stockpile materials 22.5Z All other 22.90 Other transportation of things 22.91 Other local charges 22.92 Moving office from one location to another location 23.00 Rent, communications, and utilities - Charges for possession and use of land, structures, or equipment owned by others and charges for communication and utility services. Excludes charges for rental of transportation equipment, which are classified under object class 21 or 22. 23.10 Rental payments to GSA - Direct obligations for rental of space and rent related services assessed by the General Services Administration (GSA) as rent, formerly known as standard level user charges (SLUC). Excludes charges for related services provided by GSA in addition to services provided under rental payments, e.g., extra protection or extra cleaning, which are classified under object class 25.30. 23.1A Rental of space and rent-related services 23.1B Parking space rental payments 23.1C Lease-purchase through GSA 23.20 Rental payments to others - Obligations for possession and use of space, land, and structures leased from a non-Federal source. Rental payments to agencies other than GSA for space, land, and structures that are subleased or occupied by permits, regardless of whether the space is owned or leased will be classified under object class 25.30. 23.2A Exhibit, temporary space, and other rentals for possession of land and structures 23.30 Communications, utilities, and miscellaneous charges Examples ADP and telecommunication (TC) services and rentals - Obligations for any transmission, emission, or reception of signs, signals writings, images, sounds, or information of any nature by wire, radio, visual, or other electromagnetic systems; postage (excluding parcel post and express mail service for freight); contractual mail (including express mail service for letters) or messenger service; and rental of post office boxes, postage meter machines, mailing machines, and teletype equipment. Includes charges for the rental of information technology (ADP and TC) hardware and software. (Charges for maintenance to IT (ADP and TC) hardware and software and related training and technical assistance, when significant and readily identifiable in the contract or billing, will be classified under object class 25.70. Contractual services involving the use of equipment in the possession of others such as computer time- sharing, will also be classified under object class 25.70.) Utility services - Obligations for heat, light, power, water, gas, electricity, and other utility services. Miscellaneous charges - Periodic charges under purchase rental agreements for equipment. (Pay-ments subsequent to the acquisition of title to the equipment should be classified under object class 31.) Excludes payments under lease-purchase contracts for construction of buildings, which are classified under object class 32 or 43, and for lease-purchase contracts for IT (ADP and TC) equipment, which are classified under object class 31. 23.3A ADP equipment rental - Basic rental and extra use charges for all ADP equipment including maintenance charges and software when furnished as part of rental contract (see 31.40 for equipment definition) 23.3B Contractual mail service 23.3C Contractual messenger service 23.3D Duplicating equipment and photocopier rental 23.3E Postage and express mail service (other than transportation of things included in 22.31) 23.3F Postage meter and mailing machines equipment rental 23.3G Post office boxes 23.3J Utilities - electricity consumption 23.3K Utilities - fuel oil consumption 23.3L Utilities - natural gas consumption 23.3M Utilities - LPG/propane consumption 23.3N Utilities - coal consumption 23.3P Utilities - purchased steam consumption 23.3Q Utilities - water consumption (water and sewer) 23.3R Utilities - other (not listed above) 23.3Z Other rentals (other than 23.31 - 23.32, 23.3A, 23.3D and 23.3F)) TC CHARGES NOTE: All below TC charges, 23.31 - 23.38 and 23.A3 - 23.X3, will be combined with 23.30 for OMB A-11 reporting purposes. TC Equipment Rental 23.31 TC infrastructure equipment - Common use(e.g.,voice/data switch, videoconference bridge, uninterrupted power supply, etc.) 23.32 TC end-user equipment - Leased TC equipment (telephones, pagers, etc.) Lines/Features 23.33 Agency system lines - Lines and dial tone from an Agency operated switching system 23.34 GSA system lines - Lines and dial tone from a GSA consolidated switching system 23.35 Non-agency or non-GSA system lines - Lines and dial tone provided by a commercial carrier (e.g., telecommuter or emergency dial-up) 23.36 Custom Calling Features - Calling features when not included in agency or GSA lines charge 23.37 Dedicated circuits (e.g., wide band data, alarm) 23.38 Voice mail - Recurring charges for voice mail system when not provided as part of line service Local Calls 23.A3 Message units - Local calls (e.g., dial 9, directory assistance) Long Distance Calls 23.B3 FTS2000 - FTS2000 network calls (voice/data) 23.C3 Non-FTS2000 - Domestic long distance calls 23.D3 International direct dial calls - International long distance calls 23.E3 Toll-free - Incoming 800/888 services 23.F3 FTS2000 Federal Calling Cards - Calls charged on FTS2000 FedCard 23.G3 Domestic calling cards - Calls charged on commercial calling card 23.H3 International calling cards - Calls charged on international calling card 23.J3 Surcharge Items (taxes, adjustments, etc.) 23.K3 VAN services - Data transmitted by a value added carrier Fee-for-Service 23.N3 Shared agency system charge - Cost of operating and maintaining agency based system 23.P3 Shared GSA system charge - Cost of operating and maintaining GSA consolidated system 23.Q3 Other service charge - Cost for services provided by another Federal agency Teleconferencing Services 23.T3 Teleconferencing - video 23.U3 Teleconferencing - audio Wireless Services 23.V3 Cellular - Cellular services including base rates and airtime charges 23.W3 Pager/radio - Pager services including base rates and utilization charges 23.X3 Satellite service 24.0 Printing and reproduction - Obligations for contractual printing and reproduction (including photocomposition, photography, blueprinting, photostating, and microfilming), and the related composition and binding operations performed by the Government Printing Office, other agencies or other units of the same agency (on a reimbursable basis), and commercial printers or photographers. Includes all common processes of duplicating obtained on a contractual or reimbursable basis. Also includes standard forms when specially printed or assembled to order, and printed envelopes and letterheads. NOTE: This object class consists of both printing and binding as defined in the Government Printing and Binding Regulations issued by the Joint Committee on Printing and reproduction of the type that does not come within the Joint Committee's definitions. 24.10 Printing, duplicating, and binding (as defined in the Government Printing and Binding Regulations) 24.11 Printing and binding - GPO 24.1A Printing and binding - Contract field printing 24.1R Printing and binding - Other 24.20 Printing, duplicating, and binding (other than as defined in the Government Printing and Binding Regulations) 24.29 Printing and binding - Other 24.30 Photostating, blueprinting, and photography 24.39 Photostating, blueprinting, and photography 24.40 Microfilming 24.49 Microfilming 25.00 Other contractual services - Contractual services for advisory and assistance services acquired from non- government sources, purchases of goods and services from other Federal agencies or accounts, operation and maintenance of facilities and equipment by contract, payments to contractors for medical care, research and development (R&D) contracts, contractual subsistence and support of persons by public and Federal agencies, and other services with the private sector not otherwise classified. When estimated, blanket or lump sum accruals, at a program level covering many separate contracts, are recorded subject to adjustment to actual upon receipt of periodic progress reports or reimbursement vouchers, object class 25.9Z shall be used to record the monthly blanket estimated accruals. Estimated accruals under object class 25.9Z will be reversed when the actual accrual amounts are recorded by the contract(s) under the appropriate object class to identify the type of contract. 25.10 Advisory and assistance services - Obligations for advisory and assistance services acquired by contract from non-governmental sources to support or improve organizational policy development, decision-making, management, and administration; support program and/or project management and administration; provide management and support services for R&D activities; provide engineering and technical support services; or improve the effectiveness of management processes or procedures. Such services may take the form of information, advice, opinions, alternatives, analyses, evaluations, recommendations, training and technical support. Also includes inter-agency agreements for advisory and assistance services (see 25.30 for inter- agency agreements for purchase of goods and services). Supplies and materials furnished by the contractor in connection with advisory and assistance services or other services are included based on the type of contractual services involved. Excludes personnel appointments and advisory committees which are classified under object class 11.30. Also excludes obligations for contracts with the private sector for routine IT (ADP and TC) services under object classes 25.30 and 25.70 (i.e., Federal information processing resources) as defined in subpart 201-39.201 of the Federal Information Resources Management Regulations (FIRMR), unless they are an integral part of advisory and assistance services contracts; architectural and engineering services as defined in the Federal Acquisition Regulations (FAR) 36.102; and research on theoretical mathematics and basic medical, biological, physical, social, psychological, or other phenomena. Classifications Management and professional support services - Obligations for contractual services that provide assistance, advice, or training for the efficient and effective management and operation of organizations, activities (including management and support services for R&D activities), or systems. These services are normally closely related to the basic responsibilities and mission of the agency contracting for the services. Includes efforts that support or contribute to improved organization of program management, logistics, management, project monitoring and reporting, data collection, budgeting, accounting, performance auditing, and administrative/technical support for conferences and training programs. Excludes auditing of financial statements, which is classified under other services, object class 25.20. 25.12 Management and professional support services, other than management and support of R&D activities 25.13 Management and support of R&D activities Studies, analyses, and evaluations - Obligations for contractual services that provide organized, analytical assessments/evaluations in support of policy development, decision-making, management, or administration. Includes studies in support of R&D and IT activities. Also includes obligations for models, methodologies, and related software supporting studies, analyses, or evaluations. 25.15 Studies, analyses, and evaluations, other than those in support of R&D and IT activities 25.16 Studies in support of R&D activities 25.17 Studies in support of IT (ADP and TC) activities - Includes management or feasibility studies; technology forecasts; and requirements definition. Engineering and technical services (excluding routine engineering services, as described above) - Obligations for contractual services used to support the program office during the acquisition cycle by providing such services as systems engineering and technical direction (FAR 9.505-1(b)) to ensure the effective operation and maintenance of a weapon system or major system as defined in OMB Circular No. A-109 or to provide direct support of a weapons system that is essential to R&D, production, or maintenance of the system. NOTE: No codes have been assigned to this classification. 25.20 Other services - Obligations for contractual services with the private sector that are not otherwise classified will be reported under this object class. The following object classes are specifically excluded: . o Obligations for advisory and assistance services contracts classified under object class 25.1. o Obligations classified under other object classes for contractual services and supplies classified under object classes 21, 22, 23, 24, 25.10, 25.30 - 25.80, and 26. o Obligations for services in connection with initial installation of equipment, when performed by the vendor, classified under object class 31. o Expenditure transfers between Federal accounts classified under object classes 25.30 and 92. o Repair, maintenance, and storage of vehicles and storage of household goods, which are classified under object class 25.70. o Repairs and alterations to buildings classified under object classes 25.40 or 32. o Subsistence and support of persons classified under object class 25.80. For A-11 reporting purposes, include obligations recorded in HHS unique object class 25.9Z as part of 25.20 totals. Examples Auditing - Includes obligations for auditing of financial statements when done by contract with the private sector. Excludes performance auditing, which is classified under object class 25.10 and audits of financial statements performed by the HHS OIG classified under object class 25.3N. Information technology (IT) services - Automated data processing (ADP) and telecommunications (TC) services (Used for A-11 Exhibit 43) - recorded under object classes 25.AA, 25.AB, 25.AC and 25.AD and included as part of 25.20 totals. Includes all IT services not included under object classes 25.30 and 25.70. Typing and stenographic service contracts with the private sector. Tuition and registration fees - Training courses, seminars, conferences, workshops and courses for credit leading to college or post-graduate degrees. . Fees and other charges - Fees for abstracting land titles, premiums on insurance (other than payments to the Office of Personnel Management), and surety bonds. NOTE: No codes have been assigned to this classification. Publication of notices, advertising, and radio and television time when done by private sector contract 25.29 Auditing of financial statements (see 25.3N for OIG performed audits) 25.2A Medical stockpile services 25.2B Confidential expenditures (use 21.81 - 21.84 for travel related to criminal investigation, also see 61.7C) 25.2C Entertainment expenses (representation limitation) 25.2D Expert witnesses 25.2E Field reader contracts 25.2F Foreign claims service 25.2G Graphic arts services 25.2H Guest lecturers and speakers 25.2J Interpreter services 25.2U Temporary help services 25.2V Publication of notices, advertising, radio, television time, and other media production and distribution 25.2W Tuition and registration fees via HHS Automated Training System (A-Train) or by other authorized means - Training courses, seminars, conferences, workshops, and courses leading to college or post-graduate degrees (excludes advisory and assistance services for administrative/technical support for conferences and training programs recorded under 25.10 and IT training recorded under 25.AC) 25.2X Entertainment expenses other than those recorded in 25.2C (specific authorization required) 25.2Z All other services 25.AA IT (ADP and TC) time sharing 25.AB IT (ADP and TC) system analysis, programming, design and engineering including advice on TC planning 25.AC IT (ADP and TC) related commercial training 25.AD Other IT (ADP and TC) related services not reflected elsewhere in 25.20 25.30 Purchase of goods and services from Government accounts - Includes obligations for purchases from other Federal agencies or accounts that are not otherwise classified. Includes inter-agency agreements for contractual services (including the Economy Act) for the purchase of goods and services, except as described in the note below. NOTE: Certain types of obligations, formerly included in 25.30, have been reclassified. Specifically, agreements with other agencies to make repairs and alterations to buildings are classified under object classes 25.40 or 32, as appropriate; storage and maintenance of vehicles and household goods are classified under object class 25.70; and subsistence and support of persons is classified under object class 25.80. Also excludes obligations for inter- agency contracts for development of software or for software or hardware maintenance, which are classified under object classes 31 and 25.70, respectively. Excludes inter-agency contracts for advisory and assistance services, which are classified under object class 25.10 and payments made to other agencies for services of civilian employees or military personnel on reimbursable detail, which are classified under object class 11.80. Also excludes inter-agency services for inpatient care at Federal hospital classified under object class 25.60 and other obligations for contractual services classified under object classes 21, 22, 23.10 -23.30, 24, 25.10 - 25.20, 25.40 - 25.80, and 26. Classifications Expenditure transfers between Federal accounts - Includes obligations that finance the purchase of goods, services, or jointly-funded grants or projects (i.e., reimbursable activities) through transfers between Federal accounts (also see object class 92.0). 25.38 Inter-agency services (except for items recorded below or elsewhere under object class 25) 25.39 Intra-agency services (except for items reported below or elsewhere under object class 25) 25.3B Special recurring services provided by GSA (work authorization) 25.3C Guard services provided by GSA 25.3N Auditing of financial statements performed by the HHS Office of Inspector General (OIG) . Information technology (IT) systems - Automated data processing (ADP) and telecommunications (TC) services (Used for A-11 Exhibit 43). 25.3P IT (ADP and TC) inter-agency services - Obligations for payments and offsetting collections for IT services (ADP and TC) provided to or received from Executive Branch agencies, judicial and legislative branches, and State and local governments. 25.3Q IT (ADP and TC) intra-agency services - Obligations for payments and offsetting collections for all IT (ADP and TC) services within HHS. Includes revolving fund transactions for IT services 25.40 Operation and maintenance of facilities - Includes obligations for the operation and maintenance of facilities when done by contract, including Government-owned contractor-operated facilities (GOCOs). Includes contracts and work orders with the private sector and GSA for service contracts, routine repair of facilities, and upkeep of land. Also includes obligations for operation of facilities engaged in research and development activities. Excludes alterations, modifications, or improvements to facilities and land, which are classified under object class 32. 25.41 Building repairs/alterations (See object class 25.43 for security-related) 25.42 Building repairs/alterations and other non- recurring services by GSA (work authorization) (See object class 25.44 for security-related) 25.43 Security-related building alterations (alterations for office security & employee safety) 25.44 Security-related building alterations (alterations by GSA for office security & employee safety) 25.45 Government-owned contractor operated facilities (GOCOs) - Operation and maintenance 25.46 Parking facility management 25.47 Maintenance of buildings and grounds 25.48 Guard services 25.49 Cleaning services 25.4A Laundry and towel services 25.4B Pest control services 25.4C Energy efficiency improvements - building alterations 25.4Z All other operation and maintenance of facilities 25.50 Research and development contracts - Excludes R&D reported as advisory and assistance services under object class 25.10 or as operation and maintenance of R&D facilities under object class 25.40. Includes contracts for the conduct of basic and applied research and development activities. 25.55 Research and development contracts 25.60 Medical care - Obligations for payments to contractors for medical care. Includes payments to Medicare contractors; payments to private hospitals, nursing homes, or group health organizations for medical care services provided to veterans; payments to carriers by the employees and retired employees health benefits fund and CHAMPUS; and inpatient care at Federal hospital. Excludes contracts with individuals who are reportable under Office of Personnel Management regulations as Federal employees (object class 11.30 or 11.50) and payments to compensate casual workers and patient help (object class 11.80). Classifications States, intermediaries and carriers Federal program administrative costs 25.6E State agency services (HCFA and FDA usage only) 25.6F Medicare part A intermediaries (HCFA usage only) 25.6G Medicare part B carriers (HCFA usage only) 25.6H IHS fiscal intermediaries (IHS usage only) Other medical care services 25.6Q Laboratory and testing services 25.6R Medical health services (including medical advisors) 25.6S Nurse visits and services - HHS facilities 25.6T Physicians visits and services - HHS facilities 25.6U Purchase of vital record transcripts 25.6V Rehabilitation services 25.6W Inpatient care at Federal hospitals (inter-agency services) 25.6Z All other medical care . 25.70 Operation and maintenance of equipment - Obligations for operation, maintenance, repair and storage of equipment when done by contract. Classifications Storage and maintenance - Obligations for contractual services for storage and care of vehicles and storage of household goods, including those associated with a permanent change of station (PCS). Obligations for other PCS expenses are classified under object class 12.10, 12.20, 21, or 22. 25.71 Storage of household goods (other than new employee) 25.72 Storage of household goods (new employee) 25.79 Storage and care of vehicles Equipment operation and maintenance 25.76 Repairs to laboratory and scientific equipment 25.7A Repairs to office equipment 25.7N Maintenance agreements - Equipment (other than maintenance recorded under object class 25.7R) Software and hardware operation and maintenance - IT systems - ADP and TC services (Used for A-11 Exhibit 43) Obligations for contracts to maintain software or hardware, including maintenance that is part of a rental/lease contract when significant and readily identifiable in the contract or billing (see 23.3A when part of a rental contract), maintenance furnished as part of software purchases recorded under 31.40 or 31.90, and TC technical support. Include obligations for GOCOs (exclusive of government-furnished space or equipment). Excludes charges for rental of IT (ADP and TC) hardware and software, which are classified under object class 23.3A, 23.31 and 23.32. Also excludes contracts where the principal purpose is to upgrade or improve software, which are classified under object class 31.40 or 31.90. 25.7P IT (ADP and TC) annual software and system use licenses - Contracts for annual renewal of software licenses and data system access (excludes indefinite licensed software recorded under 31.40 or 31.90). 25.7Q IT (ADP and TC) data center operations - Contracts for data center operations (includes operation of tape/disk libraries) 25.7R IT (ADP and TC) software and hardware maintenance and repairs - Contracts to provide services associated with the maintenance and repair of existing systems (includes maintenance of tape/disk libraries, excludes maintenance and repairs included as part of 25.7Q) 25.7S IT (ADP and TC) data entry - Contracts for the entry of data into computer systems (excludes data entry included as part of 25.7P or 25.7Q) 25.7U TC technical support - Infrastructure - Direct support for the set-up, operation, maintenance, and removal of a primary common use system 25.7V TC technical support - End-user - Direct technical support (e.g., installation, relocation, removal of end user equipment) 25.7W Other IT (ADP and TC) software and hardware services not reflected elsewhere in 25.70 25.80 Subsistence and support of persons - Obligations incurred for contractual services with the public or another Federal Government account for board, lodging, and care of persons, including prisoners (except travel items, which are classified under object class 21 and hospital care, which is classified under 25.60). 25.81 Subsistence and support of persons 25.90 Reserved for local use and other Classifications Reserved for local use - No codes have been assigned to this classification. It is reserved for special purpose local OPDIV use only. NOTE: Can be used only when approved by the Office of Financial Policy (a detailed crosswalk for A-11 reporting purposes must be furnished as part of the approval process). Other - Includes estimated lump sum (blanket monthly accruals). 25.9Z Estimated lump sum (blanket monthly accruals) 26.00 Supplies and materials - Obligations for commodities whether acquired by formal contract or other form of purchase that are: ordinarily consumed or expended within one year after they are put into use; converted in the process of construction or manufacture; or used to form a minor part of equipment of fixed property. Excludes charges for off-the-shelf software purchases. (Other property of little monetary value that does not meet any of these three criteria listed above may also be classified as "supplies and materials.") Examples Office supplies - Obligations for pencils, paper, calendar pads, stenographic notebooks, standard forms (except when specially printed or assembled to order), unprinted envelopes, other office supplies, and property of little monetary value, such as desk trays, pen sets, and calendar stands. Publications - Obligations for purchases of or subscriptions to pamphlets, documents, books, newspapers, periodicals, records, cassettes, or other publications whether printed, microfilmed, photocopied, or otherwise recorded for auditory or visual use that are off-the-shelf rather than specifically ordered by or at the request of the agency. Excludes publications acquired for permanent collection which are classified under object class 31. IT (ADP and TC) supplies and materials - Obligations for computer and word processing tapes, discs, and manuals. Excludes purchase of IT (ADP and TC) software, which are classified under object class 31. Chemicals, surgical and medical supplies Fuel - Obligations for fuels used in cooking, heating, generating power, making artificial gas, and operating motor vehicles, trains, aircraft, and vessels. Clothing and clothing supplies - Obligations for articles of clothing, together with materials and sewing supplies used in the manufacture of wearing apparel. Provisions - Obligations for food and beverages for human consumption. Forage and stable supplies - Food used for livestock and other animals, and stable supplies. Cleaning and toilet supplies Ammunition and explosives Materials and parts - Obligations for commodities (including building materials) used in the construction, repair, or production of supplies, equipment, machinery, buildings, and other structures. 26.10 Drugs, biologicals, and reagents acquired for direct use 26.11 Drugs, medicines, and vaccines, including pharmacy bottles 26.12 Radiopharmaceutical-drugs, medicines, and vaccines- labeled with or containing radionuclides 26.13 Biological materials 26.14 Tissue materials 26.15 Controlled substances 26.16 Media used for propagation of tissue cultures 26.18 Blood and blood products 26.20 Drugs, biologicals, and reagents acquired for inventory 26.21 Drugs, medicines, and vaccines, including pharmacy bottles 26.22 Radiopharmaceutical-drugs, medicines, and vaccines- labeled with or containing radionuclides 26.23 Biological materials 26.24 Tissue materials 26.25 Controlled substances 26.26 Media used for propagation of tissue cultures 26.28 Blood and blood products 26.30 Medical stockpile and other medical and dental supplies acquired for direct use (Medical stockpile) 26.31 Supplies and materials for additional emergency hospitals 26.33 Supplies and materials for community hospitals 26.36 Supplies and materials that increase hospital capacity 26.38 Supplies and materials for replacement of hospital stocks 26.39 Supplies for repackaging (Other medical and dental supplies) 26.3A Medical and surgical, including X-Ray, photographic and X-Ray film 26.3D Dental, including X-Ray film 26.3G Prosthetic and orthopedic 26.3K Eyeglasses 26.3N General hospital linens and medical personnel clothes 26.3Z Other medical and dental supplies 26.40 Medical stockpile and other medical and dental supplies acquired for inventory (Medical stockpile) 26.41 Supplies and materials for additional emergency hospitals 26.43 Supplies and materials for community hospitals 26.46 Supplies and materials that increase hospital capacity 26.48 Supplies and materials for replacement of hospital stocks 26.49 Supplies for repackaging (Other medical and dental supplies) 26.4A Medical and surgical, including X-Ray, photographic and X-Ray film 26.4D Dental, including X-Ray film 26.4G Prosthetic and orthopedic 26.4K Eyeglasses 26.4N General hospital linens and medical personnel clothes 26.4Z Other medical and dental supplies 26.50 Laboratory supplies and chemicals (Acquired for direct use) 26.51 Laboratory supplies 26.52 Chemicals 26.53 Forage, including food for research animals 26.54 Glassware (lab) 26.55 Other Research animals 26.56 Radionuclides (radioisotopes) - Radiochemicals, sealed sources and other items containing radionuclides 26.57 Non-Human Primate Animals 26.58 Aquatic Species 26.59 All other (Acquired for inventory) 26.5A Laboratory supplies 26.5B Chemicals 26.5C Forage, including feed for research animals 26.5D Glassware (lab) 26.5E Other Research animals 26.5F Radionuclides (radioisotopes) - Radiochemicals, sealed sources and other items containing radionuclides 26.5G Non-Human Primate Animals (acquired for inventory) 26.5H Aquatic Species (acquired for inventory) 26.5Z All other 26.60 Subsistence and administrative supplies acquired for direct use 26.61 Subsistence 26.6A IT (ADP and TC) supplies - Supplies acquired such as magnetic tape, containers, reels, tabulating paper, disks, user manuals, and in support of telephone, facsimile teletypewriter, radio, data communication operations, etc. 26.6L Office supplies 26.6M Subscriptions, pamphlets, reference books and documents purchased for the direct use of individuals, officers, and activities and retained in the offices for day-to-day use 26.6P Claims folders 26.6Q Charge-out cards for claims folders 26.6R Flexi-flash signals for claims folders 26.6W Educational/training supplies 26.6Z All other administrative supplies 26.70 Subsistence and administrative supplies acquired for inventory 26.71 Subsistence 26.7A IT (ADP and TC) supplies - Supplies acquired such as magnetic tape, containers, reels, tabulating paper, disks, user manuals, and in support of telephone, facsimile teletypewriter, radio, and data communication operations, etc. 26.7L Office supplies 26.7M Subscriptions, pamphlets, and documents 26.7P Claims folders 26.7Q Charge-out cards for claims folders 26.7R Flexi-flash signals for claims folders 26.7W Educational/training supplies 26.7Z All other administrative supplies 26.80 All other stock classes acquired for direct use 26.81 Paper stock for printing and printing supplies 26.82 Photographic paper and supplies 26.83 Microfilm 26.84 Other unexposed film 26.85 Pictures, prints, negatives, etc., for visual aids 26.86 Envelopes 26.89 All other printing and photographic supplies 26.8A Kitchen and dietetic, excluding subsistence 26.8D Patients clothing (indigents) 26.8E Uniforms of non-medical personnel (including attendants' coats, cooks' caps, etc.) 26.8G Supplies for buildings and grounds maintenance 26.8H Fuel for heating buildings 26.8J Housekeeping and janitorial supplies 26.8M Transportation supplies 26.8N All other maintenance supplies 26.8R Insecticides and rodenticides 26.8X Laundry supplies 26.8Y Ammunition and explosives 26.8Z All other 26.90 All other stock classes acquired for inventory 26.91 Paper stock for printing and printing supplies 26.92 Photographic paper and supplies 26.93 Microfilm 26.94 Other unexposed film 26.95 Pictures, prints, negatives, etc., for visual aids 26.96 Envelopes 26.99 All other printing and photographic supplies 26.9A Kitchen and dietetic, excluding subsistence 26.9D Patients clothing (indigents) 26.9E Uniforms of non-medical personnel (including attendants' coats, cooks' caps, etc.) 26.9G Supplies for buildings and grounds maintenance 26.9H Fuel for heating buildings 26.9J Housekeeping and janitorial supplies 26.9M Transportation supplies 26.9N All other maintenance supplies 26.9R Insecticides and rodenticides 26.9X Laundry supplies 26.9Y Ammunition and explosives 26.9Z All other 30.00 ACQUISITION OF ASSETS (31 - 33) 31.00 Equipment - Obligations for the purchase of personal property of a durable nature - that is, property which may be expected to have a period of service of a year or more after being put into use without material impairment of its physical condition. Includes obligations for service in connection with the initial installation of equipment when performed under contract. Excludes supplies and materials classified under object class 26. Also excludes purchase of fixed equipment, which is classified under object class 32 and operation, maintenance and repair of equipment classified under object class 25.70. NOTE: This object class consists of both capitalized equipment, 31.10 through 31.80 and 31.AA, and non- capitalized equipment that is charged directly to expense, 31.90. Full criteria for capitalization of equipment is contained in Chapter 1-30, Property Accounting. Examples Transportation equipment - Obligations for vehicles, including passenger-carrying automobiles, motor trucks, and motorcycles; tractors; aircraft; trains; and steamships, barges, power launches, and other vessels. Furniture and fixtures - Obligations for movable furniture, fittings, fixtures, and household equipment. Includes desks, tables, chairs, typewriters, word processing equipment, calculators. Publications for permanent collections Tools and implements Machinery - Obligations for engines, generators, manufacturing machinery, transformers, ship equipment, pumps, and other production and construction machinery. Instruments and apparatus - Obligations for surgical instruments, X-Ray apparatus, signaling equipment, telephone and telegraph equipment, electronic equipment, scientific instruments and appliances, measuring and weighing instruments and accessories, photographic equipment, picture projection equipment and accessories, and mechanical drafting devices. IT (ADP and TC) software - Includes obligations for the purchase of custom and off-the-shelf software, regardless of cost (see 31.43, 31.4D, 31.9C and 31.9D). Excludes software that is an integral part of consulting services contracts, as defined in object class 25.10. Also excludes rental of IT (ADP and TC) hardware and software, which are classified under object class 23.30. IT (ADP and TC) equipment - Obligations for the purchase of Electronic data processing equipment and TC common use infrastructure equipment and TC end-user equipment (see 31.41, 31.44, 31.45, 31.9F, 31.9J, and 31.9K). Local and wide area network (LAN and WAN) hardware equipment and network operating system (NOS) software - Obligations for the purchase of servers, routers, hubs, multiplexers, concentrators, etc. (see 31.48 and 31.9B). Armaments - Obligations for tanks, armored carriers, tractors, missiles, machine guns, small arms, bayonets, anti-aircraft guns, artillery, searchlights, detectors, fire-control apparatus, submarine mine equipment, ammunition hoists, torpedo tubes, and other special and miscellaneous military equipment. CAPITALIZED EQUIPMENT (Individual items valued $25,000 and over) 31.10 Transportation equipment 31.11 Land vehicles 31.1A Water vehicles 31.1R Air vehicles 31.20 Furniture and furnishings 31.21 Desks, tables, and chairs 31.2A Filing equipment 31.2H Medical, dental, and scientific 31.2M Plant, shop, and ground 31.2Q Kitchen and dietetic 31.2U Furniture and furnishings for quarters 31.2Z All other 31.30 Office equipment - Excludes IT (ADP and TC) equipment 31.31 Typewriters (see 31.41 for word processors) 31.3Z Other office machines (see 31.5N for audio-visual) 31.40 IT (ADP & TC) equipment 31.41 ADP hardware equipment - Electronic data processing equipment including mainframe, mini, and micro digital, analog and hybrid computers used for the manipulation and storage of data (as opposed to the transfer of data); equipment electronically connected to CPUs, and equipment normally used in support of ADP (e.g., equipment used for data input and output, multimedia and presentations, mass storage, communication, file transfer, security and data integrity, back-up, line conditioning, uninteruptible power supplies, etc.). Purchases may be for new ADP capacity or to expand or replace existing capacity. Includes printers and modems, but not facsimile machines (see 31.45). Includes network interface cards (NICs), but not network hardware (see 31.48) or cabling (see 32.2B). 31.43 ADP software - Indefinite license custom and off-the- shelf software used to facilitate use of computer hardware including operating systems; assembly, compiler, translator and application software (e.g., groupware, presentation, communication, file transfer, client-server, directory services, internet software, etc.). Excludes network operating system software (see 31.48), and annual licenses for software use (see 25.7P). 31.44 TC infrastructure equipment - Common use - Equipment used for the transmission of analog or digital signals to include voice/data switching system, videoconference bridge, uninterrupted power supply, automatic call distributor system, voice mail systems, automatic answering devices, automated telephone directory systems, etc. (excludes cabling, see 32.2C). 31.45 TC end-user equipment - Includes key systems, station user equipment, facsimile machines, cellular phones/pagers, hand held fixed or mobile radio systems, etc.. 31.48 LAN and WAN hardware equipment and NOS software - Includes servers, routers, hubs, multiplexers and concentrators. 31.4D TC software - Software that uniquely supports TC end- user equipment (see 31.45, excludes software contained in 31.48). 31.50 Instruments and apparatus 31.51 Medical, dental, and scientific 31.57 Kitchen and dietetic 31.5A Medical stockpile 31.5L Quarters 31.5N Audiovisual, microfilm and photographic 31.5R Printing, duplicating and copying 31.5U Communications (other than object class 31.4) 31.5Z All other 31.60 Production and construction machinery, and armaments 31.61 Production and construction machinery 31.6X Armaments 31.6Z All other 31.70 Implements and tools, etc. 31.71 Medical, dental, and scientific 31.7A Kitchen and dietetic 31.7H Plants, shop, and grounds 31.7Z All other 31.80 Publications for permanent collection (including library) (no cost restrictions) 31.81 Publications, books, etc. 31.8Z Other library resources such as microfilm, films, and tapes with a useful life of over two years. (also see 31.9Y) 31.AA Capitalized equipment under capital lease NON-CAPITALIZED EQUIPMENT (Individual items valued under $25,000) 31.90 Non-capitalized equipment 31.91 Transportation equipment 31.93 Furniture and furnishings 31.9A Office equipment 31.9B LAN and WAN hardware equipment and NOS software 31.9C ADP software - indefinite license 31.9D TC software 31.9F ADP hardware equipment 31.9H Instruments and apparatus 31.9J TC infrastructure equipment 31.9K TC end-user equipment 31.9L Production and construction machinery, and armaments 31.9X Implements and tools 31.9Y Publications, books, and other library resources not intended for permanent collection (see 26.6M for the direct use of reference books in individual offices) 31.9Z Other NOTE: For description of the kinds of equipment included in each category, see the capital equipment descriptions under object classes 31.10, 31.20, 31.30, 31.40, 31.50, 31.60, 31.70, and 31.80. 32.00 Land and structures - Obligations for purchase of land, buildings, and other structures, non-structural improvements, fixed equipment when acquired under contract (whether an addition or a replacement), and payments from liquidating accounts for defaulted loan guarantees on loans that have been foreclosed, so that the Federal payment results in the acquisition of a physical asset rather than a loan asset. Examples Land - Obligations for the purchase of land and interest in lands, including easements and rights of way Buildings and other structures - Obligations for the acquisition or construction of buildings and structures, and additions thereto, when acquired under contract. Includes alterations, modifications, and improvements in land and structures when done by contract. Excludes routine maintenance and repair of facilities, which is classified under object class 25.4. Includes principal payments under lease- purchase contracts for construction of buildings. Non-structural improvements - Obligations for improvements of land, such as landscaping, fences, sewers, wells, and reservoirs, when acquired under contract. Routine maintenance and repair are classified under object class 25.40. Fixed equipment - Obligations for fixtures and equipment that become permanently attached to or a part of buildings or structures, such as elevators, plumbing, power-plant boilers, fire-alarm systems, lighting or heating systems, and air-conditioning or refrigerating systems (whether an addition or a replacement), when acquired under contract. Includes amounts for services for the initial installation of fixed equipment when performed under contract. 32.10 Land 32.11 Land and land rights 32.12 Improvements to land 32.20 Buildings and other structures 32.21 Buildings, other than energy efficiency improvements 32.2A Other structures, other than energy efficiency improvements 32.2B ADP site - Site facility construction, or modification required for ADP (e.g., raising floors, moving walls, air conditioning, uninteruptible power sources, etc.) (see note in 32.2C) 32.2C TC site - Site or facility construction or modification required to support TC functions 32.2D Energy efficiency improvements to buildings and other structures NOTE: Includes cumulative costs of $25,000 and above for a particular 32.2B or 32.2C site installation or renovation project. Items under $25,000 such as relocating outlets/receptacles, installing cable, and costs not related to a major project should be charged to a repair and renovation expense category in 25.40. 32.30 Non-structural improvements 32.31 Sanitation systems 32.3A Roadways 32.3H Fences 32.39 Other . 32.40 Fixed equipment 32.41 Fixed equipment, other than energy efficiency improvements 32.42 Energy efficiency improvements - fixtures and equipment 32.50 Construction in progress 32.51 Construction in progress 32.60 Land, buildings, and structures under capital lease 32.61 Land, buildings, and structures under capital lease 32.70 Leasehold improvements 32.71 Leasehold improvements 33.00 Investments and loans - Obligations for the purchase of securities and expenditures in the nature of capital for other funds. In credit liquidating accounts, includes payments for defaulted loan guarantees in those cases where the default has not resulted in foreclosure, so that the government acquires the title to the note rather than title to physical assets. If payment occurs for which there is no asset (property or enforceable notes) so that the payment is a sunk cost, it should be included under object class 42. Examples Investments in securities - Obligations for the purchase of stocks, bonds, debentures, and other securities (except the par value of U.S. Government securities or securities of wholly-owned Government enterprises) in which money is invested either temporarily or permanently. Includes the amounts paid for interest accrued at the time of purchase and premiums paid on all investments, including payments over par value for the purchase of Government securities and discounts under par value on sales of Government securities. . Loans - Loans to foreign governments, States, and other political subdivisions; loans to other government agencies; and loans to institutions, corporations, associations, and individuals. Investments in other funds - Capital payments to trust revolving funds or other funds which are expected to be returned when the enterprise is liquidated, transferred or sold. Excludes non-expenditure transfers between funds. 33.10 Investments in securities (excludes par value of U.S. Government securities) 33.11 Stocks 33.16 Bonds 33.1A Debentures 33.1H Other securities 33.1V Accrued interest on investments purchased 33.1W Accrued interest on loans purchased 33.1X Premiums on investments purchased 33.1Y Discounts on sale of investments 33.1Z Other 33.20 Loans 33.21 Construction loans 33.2A Loans (educational, health, welfare, etc.) 33.2E Advances for reserve funds 33.2G Capital contributions 33.30 Investment in other funds 33.31 Capital provided to other funds (excludes non- expenditure transfers between funds) 40.00 GRANTS AND FIXED CHARGES (41.00 - 44.00) 41.00 Grants, subsidies, and contributions - Grants (including revenue sharing), subsidies (including credit program costs), gratuities, and other aid for which cash payments are made to States, other political subdivisions, corporations, associations, and individuals; contributions to international societies, commissions, proceedings, or projects whether in lump sum or as quotas of expenses; contributions fixed by treaty; grants to foreign countries; taxes imposed by taxing authorities where the Federal government has consented to taxation (excluding the employer's share of Federal Insurance Contribution Act taxes); and payments in lieu of taxes. Includes readjustment and other benefits for veterans, other than indemnities for death or disability. NOTE: Obligations under grant programs that involve the furnishing of services, supplies, materials, and the like, rather than cash are not charged to this object class, but to the object class representing the nature of the services, articles, or other items that are purchased. When estimated blanket or lump sum accruals, at a program level covering many separate awards, are recorded subject to adjustment to actual upon receipt of periodic progress reports, object class code 41.9Z shall be used to record the monthly blanket estimated accruals. Appropriate amounts under object class 41.9Z shall be reversed when the actual accruals are recorded by the specific award(s) under the appropriate object class to identify the type of grant award. 41.10 Grants in aid (formula) 41.11 Construction 41.15 All other 41.1A Payments in lieu of taxes 41.20 Training and fellowships 41.21 Training 41.25 Fellowships 41.30 Student financial aid 41.31 Financial assistance 41.38 Cancellation or forgiveness of loans involving cash payments 41.39 Interest benefits 41.40 Research and demonstration 41.41 Research 41.45 Demonstration 41.50 Other projects 41.51 Other projects 41.60 Construction projects 41.61 Construction projects 41.70 Subsidies and gratuity payments 41.71 Subsidies 41.75 Gratuity payments 41.80 Tribal payments (IHS usage only) 41.81 Title III tribal health administration 41.82 Title III tribal health services operations 41.83 Title III tribal training - Employee and leader 41.84 Title III tribal grants - Other 41.85 Title III tribal indirect cost 41.8A Title I tribal health administration 41.8B Title I tribal health services operations 41.8C Title I tribal training - Employee and leader 41.8D Title I tribal - Other 41.8E Title I tribal indirect cost 41.90 Miscellaneous and blanket lump sum monthly accruals 41.91 All other grants 41.9Z Estimated lump sum (blanket) monthly accruals 42.00 Insurance claims and indemnities - Benefit payments from the social insurance and Federal retirement trust funds and payments for losses and claims including those under the Equal Access to Justice Act. Examples Social insurance and retirement - Payments for individuals from trust funds for social security, medicare, unemployment insurance, railroad retirement, Federal civilian retirement, military retirement, and other social insurance and retirement programs. Other claims and indemnities - Payments to veterans and former civilian employees or their survivors for death or disability, whether service connected or not. Payments of claims and judgments arising from court decisions or abrogation of contracts; indemnities for the destruction of livestock, crops, and the like; damage to or loss of property; and personal injury or death. Includes payments to or for persons displaced as a result of Federal and federally assisted programs, as authorized under 42 U.S.C. 4622-4624. Includes losses made good on Government shipments, and payments made from liquidating accounts on guarantees where no asset is received and where forgiveness is not provided by law. 42.10 Social insurance claims and retirement 42.11 Default under guaranteed student loan - Death 42.12 Default under guaranteed student loan - Other 42.1A Benefit payments (OASI) 42.1H Medicare payments 42.1Z All other 42.20 Other claims and indemnities (not covered by insurance) 42.21 Compensation for personal injury or death (includes death gratuity for commissioned officers) 42.22 Compensation for loss or damage of property 42.23 Attorney fee - Equal Access to Justice Act 42.2Z All other 43.00 Interest and dividends - Payments to creditors for the use of moneys loaned, deposited, overpaid, or otherwise made available and the distribution of earnings to owners of trust or other funds. Includes interest payments under lease-purchase contracts for construction of buildings. If payment of claims under a contract has been delayed by the Government, the interest will be recorded under the same object class used for the original contract, and not in this object class. 43.10 Interest 43.11 Interest to creditors for use of money 43.12 Late payment charges on vendor bills 43.15 Interest under lease-purchase contracts 43.19 All other 43.20 Dividends 43.21 Distribution of earnings to investors 43.29 All other 44.00 Refunds and repayments of deposits - Payments made from an appropriation or fund account to refund amounts previously received by the Government to correct errors in computations, erroneous billing and other factors (see section 14.2(i) of OMB Circular No. A-11). Also includes amounts refunded to former employees or their beneficiaries for employee contributions to retirement and disability funds (e.g., payments made when employees die before retirement or before their annuities equal the amount withheld). In the account receiving the refund, previously recorded obligations will be reduced in the appropriate object class(es) by the amount of the refund. Examples Refunds - Refund of fines, penalties, forfeitures, taxes, duties, and premiums; returns of deposits in retirement and disability funds; and other refunds on account of adjustments, errors in computation, etc. Repayment of deposits - Repayment of amounts not subject to demand or claims by the United States for which it has assumed custody. Such items represent the repayment of those monies received in trust for private purposes and over which the government exercises the responsibility of custodian rather than owner. 44.10 Refunds 44.11 Refunds of general and trust fund receipts 44.20 Repayment of deposits 44.21 Repayments of amounts held in trust 50.00 UNFUNDED ITEMS AND ADJUSTMENTS (51.00 - 52.00, (HHS USAGE ONLY) Comprises unfunded items for leave accruals affecting the cost of government operations, its liability therefore, and the effect on net worth. These items of cost are funded only when the leave is used and paid for. 51.00 Leave accruals, adjustments for forfeiture, and use 51.10 Leave earned (accrued) and adjustments for forfeiture 51.11 Annual leave earned and adjustments for forfeiture 51.12 Commissioned officers annual leave earned 51.14 Compensatory leave earned and adjustments for forfeiture 51.20 Leave used 51.21 Annual leave used - Regular and LSLP (-) 51.22 Commissioned officers annual leave used - Regular and LSLP (-) 51.24 Compensatory leave used (-) 52.00 Leave balances transferred in (+) or out (-) 52.10 Transfers of leave balances 52.11 Annual leave 52.12 Commissioned officers leave 52.14 Compensatory leave 60.00 CHANGES AND ADJUSTMENTS OF GENERAL LEDGER ACCOUNTS WHICH MAY ALSO INVOLVE COST OR INCOME ACCOUNTS (61.00, HHS USAGE ONLY) Comprises transactions (not requiring obligation of currently available funds) involving capitalization of assets previously recorded as expense or costs under grants, contracts, or direct operations, and also includes transfers and sale of property with or without reimbursement and other donations, etc. Includes depreciation transactions to record cost of use of equipment and value of services (costs) provided by other agencies without reimbursement. Also includes sales and recoveries for goods or services provided; movement of goods between inventories, issues therefrom, and other inventory adjustments; accrued interest earned on investments acquired and collection of such principal and interest repayments; the deferral of prepaid expenses and income, the amortization of such items, allowance for bad debts (defaults) and the write-off of actual losses; advances, reimbursements, and receipts; and other miscellaneous items involving transactions associated with but not directly involving the obligation of appropriated and other funds. 61.00 Transactions involving capitalization, depreciation, amortization, sales, income, advances, reimbursements, and receipts 61.10 Transactions involving capitalization of assets and adjustments 61.11 Initial capitalization of fund (exclusive of cash) 61.13 Equipment acquired by grantees/contractors from grant/contract funds (title to HHS) 61.16 Agency constructed property including installation or reinstallation of purchased property by force labor 61.17 Exercise of option to purchase under lease-purchase contracts (for portion of lease payment to be capitalized) 61.18 Property held for disposal - Equipment other than IT (ADP and TC) 61.19 Property held for disposal - IT (ADP and TC) equipment 61.1A Transfer of property in or out without reimbursement 61.1B Book value adjusted to physical inventory -Equipment in use other than IT (ADP and TC) 61.1C Book value adjusted to physical inventory - IT (ADP and TC) equipment in use 61.1D Donations (other than leave liability) 61.1E Book value adjusted to physical inventory - IT (ADP and TC) software in use 61.1F Property held for disposal - IT (ADP and TC) software 61.1H Disposal of assets by sale or trade-in other than IT (ADP and TC) equipment) 61.1J Disposal of IT (ADP and TC) equipment by sale or trade-in 61.1K Cancellation or forgiveness of loans not involving cash payment 61.1L Cancellation of audit disallowance 61.1M Cancellation of interest on audit disallowance. 61.1P Disposal of assets by sale or trade-in - IT (ADP and TC) software 61.1W Reclassify expense as extraordinary item 61.1X Reserved to meet insufficiencies 61.1Y Withdrawal or restoration of unobligated balances 61.20 Changes in inventories (supplies, materials, work-in- process and finished goods) 61.21 Transfers between inventories 61.22 Inventory mark-up 61.23 Issues from inventory (cost of goods sold) 61.24 Issues from stock for use 61.25 Spoilage 61.26 Other inventory adjustments 61.27 Costs capitalized 61.30 Depreciation and amortization of equipment, software, and fixed property 61.31 Depreciation of land improvement facilities 61.32 Depreciation of assets under capital lease 61.33 Depreciation of leasehold improvements 61.34 Depreciation of improvements to land 61.36 Depreciation of structures 61.37 Depreciation of IT (ADP and TC) equipment - Site preparation 61.3A Depreciation on equipment other than IT (ADP and TC) 61.3B Depreciation of IT (ADP and TC) equipment 61.3C Amortization of IT (ADP and TC) software 61.3G Depreciation of Federal property in custody of contractors 61.3H Depreciation of Federal property in custody of grantees 61.40 Investments, loans, and related interest 61.42 Accrued interest earned on loans 61.43 Accrued interest earned on guaranteed/pledged loans 61.44 Accrued interest earned on investments 61.45 Accrued interest earned - All other 61.46 Accrued interest forgiven 61.47 Purchase of U.S. Government securities 61.48 Accrued interest earned - Audit disallowance 61.49 Accrued interest earned - Audit disallowance - Pending appeal/litigation 61.4A Guaranteed/pledged loans 61.4B Guaranteed loans in default 61.4C Accrued interest earned on defaulted loans 61.4D Defaulted loans - Collected 61.4E Defaulted accrued interest - Collected 61.4G Acquired collateral - Not otherwise classified 61.4H Principal on loans and investments - Collected 61.4K Acquired collateral - Loans 61.4L Principal on guaranteed/pledged loans - Collected 61.4M Acquired collateral - Interest 61.4N Acquired collateral - Prior lien 61.4P Accrued interest earned on delinquent accounts 61.4Q Accrued penalties earned on delinquent accounts 61.4R Accrued administrative costs earned on delinquent accounts 61.4S Interest on loans - Collected 61.4T Interest on guaranteed/pledged loans - Collected 61.4U Debt borrowing and replacement - Treasury (Public Debt) 61.4W Accrued interest earned - Program disallowance 61.4X Insurance premiums on federally insured loans 61.4Y Debt borrowing and replacement - Federal Financing Bank (Public Debt) 61.50 Deferral of costs, credits, allowances for bad debts, and adjustments 61.51 Prepaid expenses 61.52 Amortization of deferred charges 61.53 Actual bad debt - Audit disallowance 61.54 Deferred credits 61.55 Amortization of deferred credits 61.56 Prior year unfunded FECA expense 61.57 Estimated bad debts (allowance) 61.58 Actual bad debt - Loans and accounts receivable 61.59 Current year unfunded FECA expense 61.5A Actual bad debt - Advances and reimbursements 61.5B Actual bad debt - Refunds 61.5C Actual bad debt - General/trust fund loan 61.5D Actual bad debt - Defaulted loans 61.5E Actual bad debt - Guaranteed/pledged loans 61.5F Actual bad debt - Defaulted loan - Gen/trust Fund 61.5G Actual bad debt - Interest - General/trust fund 61.5H Actual bad debt - Interest - Defaulted loan 61.5K Actual bad debt - Interest - Defaulted loan - General/trust fund 61.5L Actual bad debt - Interest - Loan 61.5M Actual bad debt - Interest - Guaranteed/pledged loan 61.5P Actual bad debt - Interest - Investment 61.5Q Actual bad debt - Interest on Delinquent accounts 61.5R Actual bad debt - Penalties and fines on del accounts 61.5S Actual bad debt - Administrative fees on del accounts 61.5T Litigation expense 61.5U Actual Bad Debt - Interest on Delinquent Loan 61.5W Civilian and commissioned officer - Pension benefits 61.5X Civilian and commissioned officer - Health benefits 61.5Y Civilian and commissioned officer - Life insurance benefit 61.60 Sales and unfunded expenses 61.61 Sale of goods 61.62 Sale of services 61.63 Earned advance, reimbursement, and transactions - Unbilled 61.65 Sale of scrap material 61.66 Donated travel expenses - Deposited 61.67 Donated travel expenses - Services in kind 61.68 Donated travel expenses - Retained by traveler 61.69 Sale - All other 61.6A Parking fringe benefit 61.70 Advances, reimbursements, and receipts 61.71 Advances made to others (including travel advance) 61.72 Advances received from others 61.73 Unearned advance - Billed 61.74 Earned receivable - Billed 61.75 Receivable - Collected 61.76 Receivable - Audit disallowance 61.77 Miscellaneous receipts 61.78 Available receipts 61.79 Deposit Funds 61.7A Youth Opportunity Corps advances and repayments 61.7B Commissioned officer advances and payments 61.7C Confidential advances for investigative purposes (also see 21.81 through 21.84 and 25.2B) 61.7D Interest on audit disallowance and delinquent accounts - Collected 61.7E Penalty on delinquent accounts - Collected 61.7F Administrative costs on delinquent accounts - Collected 61.7G Advance for employee emergency payment 61.7H Third-party draft 61.7J Advance - Unfilled customer orders 61.7K No advance - Unfilled customer orders 61.7Z Cashier fund 80.00 REDISTRIBUTION AND REALLOCATION OF COSTS, ADJUSTMENTS AND CLOSING ENTRIES (81.00, HHS usage only) Comprises transfers between accounting points within an agency and transfers between headquarters accounting points of agencies; redistribution of direct and overhead costs for labor distribution purposes; and adjusting and closing entries. 81.00 Transactions involving transfers, allocations, adjusting and closing entries 81.10 Intra-agency and inter-agency transfers 81.11 Intra-agency transfer-out (sales) 81.16 Intra-agency transfer - Other 81.19 Inter-agency transfer 81.20 Allocation of costs 81.22 Allocation of direct costs 81.23 Allocation of indirect costs 81.90 Adjusting entries 81.91 Adjusting entry (not otherwise classified) 82.00 Closing entries 90.00 OTHER (91 - 99) Consists of unvouchered items and not otherwise classified items used for internal HHS usage only). 91.00 Unvouchered - Charges that may be incurred lawfully for confidential purposes, not subject to detailed vouchering or reporting. NOTE: Requires the approval, authorization or certification of the President or an official of an executive agency. The GAO may audit these expenditures to the extent necessary to determine the propriety for payment, unless the President has exempted those financial transactions related to foreign intelligence, counterintelligence activities or law enforcement investigations. Expenditures . exempted from GAO audit should be reported and reviewed by the Select Committees on Intelligence of the House of Representatives and the Senate. Operating procedures have been issued to the Assistant Inspector General for Investigations and the agency Financial Management Officers for the handling and recording of Confidential Expenditures which previously were handled as "Unvouchered" expenditures. See object classes 21.81-21.84, 25.2B and 61.7C. 99 Not otherwise classified (HHS usage only) - Encompasses transactions for appropriation authorizations, borrowing from Treasury (public debt transactions), non-expenditure transfers, consolidated working fund agreements, apportionments, allotments, operating plans, etc., which precede the transactions incurred or accomplished to carry out the purpose or mission of the fund or activity. 99.00 Apportionments available (HHS usage only) 99.01 Apportionments unavailable (HHS usage only)