Description |
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Specific domain that contains permitted values for categories in a classification system that presents obligations by the items or services purchased by the Federal Government. These are the major object classes: 10 Personnel compensation and benefits. 20 Contractual services and supplies. 30 Acquisition of assets. 40 Grants and fixed charges. 90 Other. OMB divides these major classes into smaller classes and presents them in the Budget Appendix in object class schedules. The object classes present obligations according to their initial purpose, not the end product or service. For example, if you pay a Federal employee who constructs a building, classify the obligations for the employee?s wages under Personnel compensation and benefits, rather than Acquisition of assets. If you purchase a building, classify the contractual obligations under Acquisition of assets. This code is actually a concatenation of the Object Class Code and the Object Sub Class Code. http://www.whitehouse.gov/omb/circulars/a11/current_year/s83.pdf. OMB Circular No. A-11 (2006), Section 83 'Object Classification', Paragraph 83.7, Page 4 of Section 83. |
Data Designation |
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Data Type: | number |
Data Type Qualifiers: | 3 |
Default Value: | |
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Data Element(s) (1) |
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Object Class Code
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Domain Permitted Value(s) (47) |
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100 (Personnel compensation and benefits) 110 (Personnel compensation) 111 (Full-time permanent) 113 (Other than full-time permanent) 115 (Other personnel compensation) 117 (Military Personnel) 118 (Special personal services payments) 119 (Total personnel compensation) 120 (Personnel benefits) 121 (Civilian Personnel Benefits) 122 (Military - Accrued retirement benefits) 130 (Benefits for former personnel) 200 (Contractual services and supplies) 210 (Travel and transportation of persons) 220 (Transportation of things) 230 (Rent, communications, and utilities) 231 (Rental payments to GSA) 232 (Rental payments to others) 233 (Communications, utilities, and miscellaneous charges) 240 (Printing and reproduction) 250 (Other contractual services) 251 (Advisory and assistance services) 252 (Other services) 253 (Purchase of goods and services from Government accounts) 254 (Operation and maintenance of facilities) 255 (Research & development contracts) 256 (Medical care) 257 (Operation and maintenance of equipment) 258 (Subsistence and support of persons) 260 (Supplies and materials) 300 (Acquisition of assets) 310 (Equipment) 320 (Land and structures) 330 (Investments and loans) 400 (Grants and fixed charges) 410 (Grants, subsidies, and contributions) 420 (Insurance claims and indemnities) 430 (Interest and dividends) 440 (Refunds) 900 (Other) 910 (Unvouchered) 920 (Undistributed) 930 (Limitation on expenses) 940 (Financial transfers) 990 (Subtotal, obligations) 995 (Below reporting threshold) 999 (Total new obligations)
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