Financial Policy Volume XIII Cost Accounting Budget Object Codes - Veterans Affairs

 
Financial Policy Volume XIII Cost Accounting Budget Object Codes - Veterans Affairs
Financial Policy

                                            Volume XIII
                                        Cost Accounting

                                             Chapter 2
                                   Budget Object Codes

Approved:
Jon J.               Digitally signed by
                     Jon J. Rychalski
Rychalski 1367389    Date: 2019.11.26
1367389 09:29:22 -05'00'
_________________________________________
Jon J. Rychalski
Assistant Secretary for Management
and Chief Financial Officer
Department of Veterans Affairs                                                                   November 2019
Budget Object Codes                                                                        Volume XIII – Chapter 2

0201 Overview .............................................................................................................. 2

0202 Revisions ............................................................................................................. 2

0203 Definitions ............................................................................................................ 3

0204 Roles and Responsibilities ................................................................................. 3

0205 Policies ................................................................................................................ 3

     020501 General Policies ........................................................................................ 3

     020502 VA’s Object Classes ................................................................................. 3

     020503 VA’s BOCs ................................................................................................. 4

0206 Authorities and References ................................................................................ 5

0207 Rescissions ......................................................................................................... 5

0208 Questions ............................................................................................................. 5

Appendix A: Budget Object Code Listing ................................................................... 6

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Department of Veterans Affairs                                         November 2019
Budget Object Codes                                              Volume XIII – Chapter 2

0201 Overview

This chapter establishes the Department of Veterans Affairs (VA) financial policies
relating to the use of budget object codes (BOCs). 31 U.S.C. § 1104(b) requires the
President’s Budget to present obligations by object class.

Key points covered in this chapter:

•   VA will adhere to the major object classes as published in Office of Management
    and Budget (OMB) Circular A-11, Preparation, Submission and Execution of the
    Budget, to record financial obligations and expenditures.
•   VA will maintain a budget object class structure consistent with the standard object
    class codes defined in Section 83, Object Classification, of OMB Circular A-11,
    Preparation, Submission, and Execution of The Budget, to the extent which VA’s
    Financial Management Systems (FMS) allows.
•   VA will classify obligations by the initial purpose for which they are incurred under
    the BOC rather than for the end product or service.

0202 Revisions

                                                               Reason for         Effective
      Section               Revision             Office
                                                                Change              Date
                     Updated appendix with
                     FY2019Q4 changes
                                                  OFP      Quarterly BOC         November
    Appendix A
                     Consolidated                (047G)    update                  2019
                     appendices and
                     reformatted
                     Reformatted to new
                     policy format and            OFP      Reorganized
      Various                                                                     July 2019
                     completed five-year         (047G)    chapter layout
                     review
                     Updated policy to
                     match the latest             OFP
       Overall                                             Five-year review       July 2019
                     version of OMB              (047G)
                     Circular A-11
                     Updated the section
                                                  OFP      Update
    0205 Policies    with VA’s current BOC                                        July 2019
                                                 (047G)    information
                     structure in FMS
                     Added Vol XIII Ch 2A,
                                                  OFP      Reorganized
    Appendices       Budget Object Code                                           July 2019
                                                 (047G)    chapter layout
                     Appendices A-D

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0203 Definitions

Budget Object Code – Categories in a classification system that present obligations by
the items or services purchased by the Federal Government.

Expenditure Transfer – The shifting of funds (1) transfers of expenditures from one
Federal agency to another, (2) transfers from one appropriation to another within the
same agency and (3) transfers to an inter-agency or intra-agency working fund.

Object Class – Categorization of financial obligations and expenditures according to
the nature of the services or items purchased as defined in OMB Circular A-11.

Obligation – A legally binding agreement that will result in outlays, either immediately
or in the future.

0204 Roles and Responsibilities

Administration and Staff Office Chief Financial Officers and Local Fiscal Staff are
responsible for recording financial obligations and expenditures in accordance with
appropriate BOCs.

Financial Services Center (FSC) is responsible for providing support for the
accounting and reporting of VA’s obligations and expenditures categorized by BOC.

0205 Policies

020501 General Policies

A. VA will use BOCs to categorize VA’s obligations and expenditures.

B. VA will use the object class structure that is described in Section 83 OMB Circular A-
   11 as the appropriate framework when creating, updating and deactivating BOCs.

020502 VA’s Object Classes

A. VA will use the following object classes:

    Object Class 10 – Personnel Compensation and Benefits

       10 Personnel Type
       11 Personnel Compensation
       12 Personnel Benefits

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        13 Benefits for Former Personnel

    Object Class 20 – Contractual Services and Supplies

        21   Travel and Transportation of Persons
        22   Transportation of Things
        23   Rent, Communications and Utilities
        24   Printing and Reproduction
        25   Other Contractual Services
        26   Supplies and Materials

    Object Class 30 – Acquisition of Assets

        31 Equipment
        32 Land and Structures
        33 Investments and Loans

    Object Class 40 – Grants and Fixed Charges

        41   Grants, Subsidies and Contributions
        42   Insurance Claims and Indemnities
        43   Interest and Dividends
        44   Refunds

B. When recording accounting transactions object classes will be selected based upon
   the initial purpose of the obligation or expense, not the end product or final service
   provided.

   For example, if VA pays an employee who constructs a building, the obligations will
   be classified for the employee's wages under “Object Class 10 – Personnel
   Compensation and Benefits,” rather than “Object Class 30 – Acquisition of Assets.”
   If VA purchases a building, the contractual obligations will be classified under
   “Object Class 30 – Acquisition of Assets.”

020503 VA’s BOCs

A. BOCs are sub classifications of object classes.

B. VA will create new object and sub-object class codes as needed. For example, in
   BOC 2620, the first two digits are the object class (object class 26 is supplies) and
   the last two digits define the financial transaction (financial transaction 20 is office
   supplies, as defined by VA).

   Refer to Appendix A: Budget Object Code Listing, for VA’s current list of designated
   BOCs. The appendix will be updated on a quarterly basis.

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C. VA will process BOC additions, deletions, or modifications as requested by the
   Administrations or staff offices.

   Refer to Volume I, Chapter 4 – Financial Management Systems, Appendix C: BOCT
   Request Process, for guidance on submitting requests.

0206 Authorities and References

OMB Circular A-11, Preparation, Submission and Execution of the Budget

0207 Rescissions

VA Volume XIII, Chapter 2 – Budget Object Codes, July 2019.

0208 Questions

Questions concerning these policies and procedures should be directed as shown
below:

VHA                              VHA 10A3A Accounting Policy (10A3A) (Outlook)
VHA                              VAFSC Nationwide Accounting (Outlook)
VBA                              VAVBAWAS/CO/FINREP (Outlook)
VBA                              VAVBAWAS/CO/OPERATIONS (Outlook)
NCA                              NCA Financial Policy Group (Outlook)
All Others                       OFP Accounting Policy (Outlook)

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                                                                    Appendix A

Appendix A: Budget Object Code Listing

Object Class 10 – Personnel Compensation and Benefits
   10 Administrative Personnel.
   11 Personnel Compensation.
   12 Personnel Benefits.
   13 Benefits for Former Personnel.

Object Class 20 – Contractual Services and Supplies
   21 Travel and Transportation of Persons.
   22 Transportation of Things.
   23 Rent, Communications and Utilities.
   24 Printing and Reproduction.
   25 Other Contractual Services.
   26 Supplies and Materials.

Object Class 30 – Acquisition of Assets
   31 Equipment.
   32 Land and Structures.
   33 Investments and Loans.

Object Class 40 – Grants and Fixed Charges
   41 Grants, Subsidies, and Contributions.
   42 Insurance Claims and Indemnities.
   43 Interest and Dividends.
   44 Refunds.

Deactivated BOCs

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                                                                                         Appendix A

Object Class 10 – Personnel Compensation and Benefits

Personnel Compensation and Benefits

Gross salaries and wages for services of individuals rendered to the Federal Government, including
terminal leave; compensation for personal services contracted for under authority of 38 U.S.C. § 513 for
persons who are on a regularly scheduled tour of duty; services rendered by consultants or others;
differentials for services abroad; premium pay (e.g., overtime, holiday, standby and night differential);
allowances paid incident to employment; and payments to other funds for the benefit of employees.

10 Administrative Personnel.
These BOCs provide personnel classification and descriptions.

     BOC        Description
     1000       Veterans Canteen Service (VCS) Administration.
     1001       Administrative Personnel not Otherwise Classified. Excludes secretaries and all
                other clerical-type employees.
     1002       Clerical Personnel. Includes secretaries and clerk typists, file clerks and other clerical-
                type personnel.
     1005       Purchase and Hire Employees – Personal Property. Capitalized personal property
                costs.
     1006       Purchase and Hire Employees – Real Property. Capitalized real property costs.
     1007       Computer Systems Analysts, Programmers and Computer Operators.
     1008       Wage Rate Employees.
     1009       Purchase and Hire Employees. Non-Capitalized.
                 1010, 1020, and 1030 Series – Allied Health Care Personnel Summary
     1011       Fee Basis Physicians. OASDI Charges for on-station fee physicians' services. See
                BOC 2561 for all other costs associated with this fee basis appointment.
     1012       Fee Basis – Dental Services. OASDI charges for on-station fee dentists' services. See
                BOC 2571 for all other costs associated with this fee basis appointment.
     1013       Fee Basis – Consultants and Attendings. OASDI charges for fee basis consultants
                and attending. See BOC 2576 for all other costs associated with this fee basis
                appointment.
     1014       Respiratory Therapists.
     1015       Physical Therapist.
     1016       Occupational Therapist.
     1017       Other Therapists. Includes corrective, manual arts, recreation and educational
                therapists.
     1018       Dietitian.
     1019       Dietetic Technician.
     1020       Social Worker.

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                                                                                      Appendix A

    1021    Social Worker Aides and Technicians.
    1022    Radiology Technologist. Includes Diagnostic and Therapeutic Radiology.
    1023    Radiology Technician. Includes Diagnostic and Therapeutic Radiology.
    1024    Pharmacists.
    1025    Pharmacy Technicians and Aides.
    1026    Dental Assistants, Hygienists, Aides, Dental Lab Aides and Technicians.
    1027    Psychology Aides and Technicians. Includes Alcohol and Rehabilitation Technicians.
    1028    Audiologist and Speech Pathologist.
    1029    Nuclear Medicine Technologist.
    1030    Nuclear Medicine Technicians and Aides.
    1031    Other Health Technicians and Aides not Previously Identified.
    1032    Recreation Specialists, Aides and Technicians. Excludes recreational therapists.
    1033    Medical/Laboratory Technologist.
    1034    Medical/Laboratory and Pathology Technicians.
    1035    Laboratory Aides and Workers.
    1036    Fee Basis – Other than Physicians and Nursing. OASDI charges for on-station fee
            services for professional, technical and medical services other than physicians and
            nurses. Includes physician assistants, expanded-function dental auxiliaries, licensed
            physical therapists, certified or registered respiratory therapists, licensed practical or
            vocational nurses, occupational therapists and pharmacist and nursing assistants, etc.
            See BOC 2566 for all other costs associated with this fee basis appointment.
    1037    Medical Machine Technicians. Includes EKG technicians.
    1038    Orthopedists and Prosthetics.
    1039    Chemists, Physicists, Microbiologists and Other Physical and Health Science
            Professionals.
                                  1040 Series – Fellows Summary
    1041    Physicians Geriatrics Neuro Psych Fellows Program.
    1042    Spinal Cord Injury Fellows.
    1043    VA Fellows as RWJ Clinical Scholars and Health Service Research.
    1044    Substance Abuse Fellows and Clinical Pharmacology Fellows.
    1045    Dental Geriatric Fellows Program and Dental Research.
    1046    Psychiatry Research Fellows.
    1047    Schizophrenia Research Fellows.
    1048    Ambulatory Care Fellows.
    1049    Neuroscience and Traumatic Brain Injuries.

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                                                                                  Appendix A

                                 1050 Series – Trainees Summary
    1051     Trainees – Allied Health Programs.
    1052     Interdisciplinary Team Training in Geriatrics.
    1053     Geriatrics Expansion.
    1054     Summer Trainees. Includes only the following allied health type summer trainees paid
             on a per annum basis: Audiology and Speech Pathology, Blind Rehabilitation,
             Psychology Practicum (Pre-intern) and Social Work (Ph.D. or Masters).
    1055     Upward Mobility. Includes only VA Central Office authorized and funded upward
             mobility positions and activities.
    1056     Trainees – Administrative Training Program.
                    1060 Series – Professional Nursing Personnel Summary
    1061     Registered Nurses. Excludes Nurse Practitioners (Sub-Object Code 1064) and Nurse
             Anesthetist (Sub-Object Code 1063) but includes graduate nurses.
    1062     Administrative Nurse Trainees.
    1063     Nurse Anesthetists.
    1064     Nurse Practitioners.
    1065     LPNs and LVNs.
    1066     Nursing Aides and Nursing Assistants.
    1067     Clinical Nurse Specialists.
    1068     Fee Basis – Nursing. OASDI Charges for on-station fee nursing services, including
             Nurses and Nurse Anesthetists. See BOC 2564 for all other costs associated with this
             fee basis appointment.
           1070 Series – Dental, Podiatrists, Without Compensation (WOC) Employees
    1071     Dentists – Full Time.
    1072     Dentists – Part Time.
    1073     Dentists – Residents, Non-career.
    1074     Expanded Dental Auxiliaries.
    1076     Chiropractors.
    1077     Podiatry Residents.
    1078     Without Compensation (WOC) Employees Receiving Quarters, Subsistence and
             Laundry (QS&L).
    1079     Podiatrists.
                            1080 Series – Physicians and Optometrists
    1081     Physicians – Full Time.
    1082     Physicians – Part Time.
    1083     Physicians – Residents, Non-career.

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                                                                                        Appendix A

     1084       Physicians Assistants.
     1085       Clinical Psychologists and Counseling Psychologists. Full Time and Part Time,
                other than Consultants or Trainees.
     1087       Psychologists, Physicians and Dentists – Research Associates.
     1088       Optometry Residents.
     1089       Optometrists.
                                          1090 Series – All Other
     1091       Federal, Summer Employment Program for Youth – Summer Aides.
     1092       Stay-in-School Program – Part-time Employment of Needy Students.
     1093       Subsistence and Temporary Expenses, Real Estate Costs and Miscellaneous
                Expenses – Public Law 89-516.
     1094       Employee Compensation Payments.
     1095       Employee Salary Continuation. These are individuals who are not at work and are in
                an on-the-job injury status, as defined and authorized by the Federal Employees
                Compensation Act as amended, 5 U.S.C. § 8101 et SEQ.
     1096       Employees on Sick Leave Pending Disability Retirement.
     1097       Unemployment Compensation.

Personnel Compensation, Personnel Benefits, and Benefits for Former Personnel

The budget object codes for Personnel Compensation (11), Personnel Benefits (12) and Benefits for
Former Personnel (13) are prescribed to facilitate development of Department budget estimates in
conformance with Office of Management and Budget requirements. The total amount charged to the
"Personnel Classification Sub-Object Codes (10 series)" must equal the total of the "11," "12," and "13"
budget object code series.

11 Personnel Compensation.
Compensation directly related to duties performed for the Government by Federal civilian employees,
military personnel and non-Federal personnel.

     BOC        Description
     1101       Regular Pay. Includes merit pay.
     1102       Night Differential Pay.
     1103       Holiday Pay.
     1104       Overtime Pay.
     1105       Terminal Leave Pay.
     1106       Post Differential. (Manila Only)
     1107       Premium Pay on an Annual Basis (Standby).
     1108       Sunday Premium Pay.

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                                                                                    Appendix A

    1109    On Call Pay.
    1110    Market Pay Part-time Dentists. Component of pay for all part-time dentists based on
            the relative recruitment difficulties for the specialty and location. This BOC was formerly
            known as “special pay.” Per Public Law 108-445, effective 1/8/2006, this pay component
            will be known as “market pay.”
    1111    Market Pay Full-time Dentists. Component of pay for all full-time dentists based on the
            relative recruitment difficulties for the specialty and location. This BOC was formerly
            known as “special pay.” Per Public Law 108-445, effective 1/8/2006, this pay component
            will be known as “market pay.”
    1112    Market Pay Part-time Physicians. Component of pay for all part-time physicians based
            on the relative recruitment difficulties for the specialty and location. This BOC was
            formerly known as “special pay.” Per Public Law 108-445, effective 1/8/2006, this pay
            component will be known as “market pay.”
    1113    Market Pay Full-time Physicians. Component of pay for all full-time physicians based
            on the relative recruitment difficulties for the specialty and location. This BOC was
            formerly known as “special pay.” Per Public Law 108-445, effective 1/8/2006, this pay
            component will be known as “market pay.”
    1114    Performance Pay for Physicians and Dentists Only. Component of pay which
            physicians and dentists may receive paid as a lump sum annually based on achievement
            or specific goals and objectives.
    1115    Senior Executive Service Bonus.
    1116    Re-employed Annuitants. Reimbursement to the Civil Service Retirement and
            Disability Fund for Re-employed Annuitants.
    1117    Saturday Premium Pay.
    1118    Premium Pay in Lieu of Overtime.
    1119    Employee Special Rate Pay.
    1120    Geographic Pay.
    1123    Hazard Pay Differential.
    1124    Staffing Differential.
    1125    Supervisory Differential.
    1127    Physicians Comparability Allowance.
    1128    Incentive Awards, Cash or Non-Cash.
    1130    Locality Pay.
    1132    Advanced Federal Employees Health Benefits (FEHB). Includes employee's share of
            advanced Federal Employees Health Benefits (FEHB). For employees in an insufficient
            or non-pay status, the employee's share will be charged as a salary advance to the
            employee.

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                                                                                    Appendix A

    1133    Employees Award Program – Residents, Fee Basis, Without Compensation (WOC)
            and Purchase and Hire. The definition of an employee as set forth in 5 U.S.C. §
            2105(a)(1) includes individuals in the civil service appointed by the President, a Member
            of Congress, a member of a uniformed service or an individual who is an employee under
            § 2105(a)(1), among others. Includes also formal appointments as Without
            Compensation (WOC) employees under VA's Voluntary Service program, manual 38
            U.S.C. § 4114 (now 7405) and VA Handbook 1620.1/1, paragraph 3a. All individuals
            appointed must be engaged in the performance of a Federal function and remain under
            VA supervision and control. Individuals who do not meet the definition of an employee
            and who may not participate in VA’s Employee Recognition and Awards Program are as
            follows: (1) voluntary service from students, VA Manual MP-5, Part 1, Chapter 300(4C)
            and (2) Fee Basis employees hired through the contract authority of 38 U.S.C. § 513.
    1134    Travel Savings Award Program. Incentive award given for the travel savings award
            program.
    1136    Repayment of Advanced FEHB Premiums.
    1137    Recoupment from Carriers of Advanced FEHB Paid by VA. Refund to VA from
            Carriers of Federal Employee Health Benefits advanced for employees on leave without
            pay. Normally results from employee being approved for Workmen's Compensation or
            disability retirement.
    1138    Reservist Differential Pay & Interest. DFAS Pay Entitlement for Reservist Differential
            Pay & Reservist Interest.
    1139    Law Enforcement Available Pay.
    1140    Clear Special Pay Transactions.
    1141    Royalty Payments. Payments made for invention and patents for non-medical contracts
            and agreements with individuals for personal services.
    1150    Performance Awards.
    1151    Executive Nurses Special Pay. As defined by the Health Care Personnel
            Enhancement Act of 2004 (Public Law 108-445).
    1153    Declared Emergency Incremental Pay. Includes the incremental cost of personal
            services related to the emergency, including the additionally overtime, shift differential,
            hazardous duty, holiday pay, etc. incurred in connection with and directly related to the
            Declared Emergency. It should be noted that this would also include regular pay for the
            duration of the Declared Emergency for any positions that are temporarily or permanently
            added to the payroll to deal with the effects of the emergency.
    1154    Weekend Premium Pay.
    1180    Honoraria Payments. A nominal payment as a thank you to an individual for assisting
            VA. Payments must be made to an individual and must cite the individual’s tax
            identification number, as the payments are taxable. See BOC 2151 Non-Employee
            Travel for reimbursement for travel expenses for honoraria candidate.
    1181    Stipend Payments. A fixed sum of money paid periodically to individuals for advisory
            services. 41 CFR Chapter 101, Federal Property Management Regulations, allows
            compensation and expense reimbursements. Exclude Caregiver Stipend under BOC
            2500. See BOC 2151 Non-Employee Travel for reimbursement for travel expenses.

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                                                                                         Appendix A

12 Personnel Benefits.
Benefits for currently employed Federal civilian, military and certain non-Federal personnel.

     BOC        Description
     1201       Benefits, Canteen Service.
     1203       Quarters, Subsistence and Laundry (QS&L) Allowances Provided Without
                Compensation (WOC) Employees.
     1204       Office of Workers' Compensation Program Payments.
     1205       Uniform Allowances.
     1206       Unfunded Federal Employee Retirement System (FERS) Costs. To record unfunded
                costs related to FERS.
     1207       Unfunded Post Retirement Pension Expense – CSRS. To record unfunded costs
                related to CSRS.
     1208       Subsistence and Temporary Miscellaneous Moving Expenses.
    1208 T1     Temporary Quarters Expense. (FSC use only)
    1208 T2     Miscellaneous Subsistence and Temporary Expense. (FSC use only)
     1209       Real Estate Expenses.
    1209 T3     Real Estate Sale Expense. (FSC use only)
    1209 T4     Real Estate Purchase Expense. (FSC use only)
    1209 T5     Real Estate Lease Break Expense. (FSC use only)
     1210       Relocation Income Tax and [Federal/State] Withholding Tax.
     1211       Unfunded Post Retirement Other Retirement Benefits (ORB) Expense, Federal
                Employee Health Benefits (FEHB).
     1212       Federal Employees Life Insurance Fund - VA Share (FELIF).
     1213       Unfunded Post Retirement Other Retirement Benefits (ORB) Expense, Federal
                Employees' Group Life Insurance (FEGLI).
     1214       Employers Tax, Old Age Survivors Disability Insurance (OASDI).
     1215       Flexible Spending Account (FSA) Program for Dependent Care Administration
                Costs.
     1216       Civil Service Retirement Fund - VA Share.
     1217       Flexible Spending Account (FSA) Program for Health Care Administration Fees.
     1218       Federal Employees Health Benefits – VA Share.
     1219       Living Allowances and Educational Assistance.
     1220       Medicare – VA Share.
     1221       Repayment Student Loan Program.
     1222       Federal Employees Retirement System (FERS) – Regular Share.

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                                                                                  Appendix A

    1223    Federal Employees Retirement System (FERS) – Special VA Share, includes
            firefighters.
    1224    Federal Employees Retirement System (FERS) – Thrift VA Share.
    1225    Fee Basis – OASDI – VA Share.
    1226    Fee Basis – Medicare – VA Share.
    1227    Changes in Actuarial Federal Employees' Compensation Act (FECA) Liability
            Expense. (VACO Station #150 use only)
    1228    Accrued Federal Employees' Compensation Act (FECA) Expenses. (VACO Station
            #150 use only)
    1229    Accrued Annual Leave Expense. (VACO Station #150 use only)
    1230    Direct Payment of Closing Costs. To record income paid to employees for
            participation in the direct payment of closing costs program. (FSC use only)
    1231    Accrued Funded Annual Leave. To record accrued funded annual leave. (Supply
            Fund 36x4537, Franchise Fund 36x4539, and Canteen Service Revolving Fund 36x4014
            use only)
    1232    FERS REG VA SHARE HIRED AFT12. FERS REG with revised annuity rates for new
            hires after calendar year 2012.
    1233    FERS SPC VA SHARE HIRED AFT12. FERS Special with revised annuity rates for new
            hires after calendar year 2012.
    1234    Recruitment Incentives. To record recruitment bonus paid to employees.
    1235    Retention Incentives. To record retention allowance paid to employees.
    1236    Relocation Incentives. To record relocation bonus paid to employees.
    1237    FERS REG VA SHARE HIRED AFT13.
    1238    FERS SPC VA SHARE HIRED AFT13.
    1239    Employee Incentive Scholarship. Employee Incentive Scholarship Program (EISP),
            National Nursing Education Initiative (NNEI) and VA National Education for Employees
            Program (VANEEP).
    1251    Relocation Services. Includes commercial relocation services for the sale of personal
            residences in connection with a permanent change of station move. (Prior to FY2018
            was listed as BOC 2531) (FSC use only)
    1252    Relocation Services AVO. (Prior to FY2018 was listed as BOC 2531 T6) (FSC use
            only)
    1253    Relocation Services BVO. (Prior to FY2018 was listed as BOC 2531 T7) (FSC use
            only)
    1254    Permanent Change of Station Property Management Services (Foreign). Includes
            cost to the relocation services contractor to pay for property management services in
            three circumstances: (1) when an employee transfers in the interest of the Government to
            a foreign area, (2) when an employee assigned to a foreign post of duty is transferred
            back to a different non-foreign area office station than the one he/she left when
            transferred to a foreign area and (3) in cases of temporary change of station (Foreign).
            (Non-Taxable) (Prior to FY2018 was listed as BOC 2522) (FSC use only)

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     1255       Permanent Change of Station Property Management Services (Domestic). Includes
                cost to the relocation services contractor to pay for property management services.
                (Taxable) (Prior to FY2018 was listed as BOC 2524) (FSC use only)
     1256       Civil Service Retirement Fund VA Share – Manila only.
     1257       Federal Employees Health Benefits VA Share – Manila only.
     1283       Child Care Subsidy. To record employee benefits.
     1284       Transit Benefit Pretax. To segregate the total cost of the Pre-Tax (Transit) Benefit
                Program. This BOC is expected to maintain minimal cost and it will be cleared by the
                pre-tax employee withholdings deposited in the Transit Suspense Account 36X6501.
     1285       Transit Subsidy.
     1286       Liability Insurance Reimbursement Program. Includes supervisors, management and
                law enforcement officers, as defined in 5 U.S.C. § 8331 (20) or 8401 (17).
     1287       Education Debt Reduction Program. To record payments for employees as prescribed
                by 38 U.S.C. §§ 7681-7683. (VHA use only)
     1288       Garnishment Fee Cost. To record the fee charged by DFAS for wage garnishment on
                behalf of VA.

13 Benefits for Former Personnel.
Benefits to certain former civilian and military personnel.

     BOC        Description
     1301       Severance Pay, Public Law 89-301.
     1302       Unemployment Compensation Payments.
     1303       Voluntary Separation Incentive.
     1304       Other Benefits.

Object Class 20 – Contractual Services and Supplies

21 Travel and Transportation of Persons.
Includes charges incurred for transportation of Government employees or others, the per diem
allowances while in authorized travel status and other expenses incident to travel that are to be paid by
the Government either directly or by reimbursing the traveler. Consists of both travel away from official
stations, local travel and transportation of persons in and around the official station of an employee.

     BOC        Description
     2101       Permanent Duty Travel (Non-Taxable). Covers the cost of personnel transfers
                including transportation while in route between employees' old and new official stations,
                to the extent that the reimbursement does not exceed IRS rates. (FSC use only)

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    2102    PCS House Hunting Travel. Includes all travel and transportation expenses of the
            employee and spouse or of either of them, for one round trip between the old and new
            duty stations for the purpose of seeking residence quarters.
    2103    Employee Training or Temporary Duty Travel. See 2170 and 2171 except for not to
            exceed travel authorizations. Travel performed by employees in training status. Includes
            student attendance at courses, workshops, conferences, meetings or symposia of
            organizations and field station visits for orientation.
    2104    Employee Administrative Travel. See 2172 and 2173 except for not to exceed travel
            authorizations. Travel directly related to the accomplishment of VA programs. Includes
            travel required by law or regulation to perform audits; surveys; special studies and
            program evaluations; visits for general surveillance or to attend staff meetings; staff and
            technical visits to national cemeteries and headstone inspections (Quality Assurance);
            travel in connection with coordinated research efforts; presentation of research results
            and related papers; instructor/speaker/EES Staff attendance at seminars, workshops,
            conferences, meetings or symposia of organizations; and travel of rotating personnel
            such as chaplains and contact representatives. Rotating pharmacists will be posted to
            BOC 2111.
    2105    Permanent Duty Travel. Meals only.
    2106    Permanent Duty Travel (Taxable). For reimbursement of the cost of personnel
            transfers including transportation while in route between employees’ old and new
            stations, to the extent such reimbursement exceeds IRS rates. (FSC use only)
    2111    Employee Medical Travel. Travel by employee performed directly in connection with
            the care and treatments of medical beneficiaries, e.g., employee attendants, visits by
            medical personnel or social workers for medical care of patients in their homes or in
            connection with Foster Home and Trial Visit programs; inspection of contract sanitarium,
            state homes and nursing homes, and personnel such as chaplains and pharmacists
            rotating between facilities (other rotating personnel will be charged to BOC 2172).
    2112    Beneficiary Travel – Common Carrier – Commercial Vendor. All costs relating to
            claims by a commercial vendor for travel by common carrier/public transportation (plane,
            bus, train, subway/light rail/Metro, taxi, etc.). Costs to access the common carrier, and
            other associated costs such as tolls, ferry fares, parking, meals, lodging, etc. will be
            charged to appropriate mileage or special mode BOC.
    2113    Beneficiary Travel – Reimbursement to Eligible Beneficiary when Transported via
            Common Carrier. All costs relating to reimbursement of personal funds expended by an
            eligible beneficiary for transport by common carrier/public transportation (plane, bus,
            train, subway/light rail/Metro, taxi, etc.) and any associated meals and lodging. Costs to
            access the common carrier, and other associated costs such as tolls, ferry fares, parking,
            & etc. will be charged to appropriate mileage or special mode BOC.
    2114    Donated Travel for Employees. Includes all travel performed by employees from
            General Post Funds in connection with activities such as Research, attending training,
            contributing as a speaker, and conducting National VA Rehabilitation Special events.
            Limited to the 8800 series cost centers for General Post Funds.
    2115    Donated Travel for Patients. Includes all travel performed by patients from General
            Post Funds in connection with attending VA’s National Rehabilitation Special events such
            as Creative Arts Festival, Golden Age Games, Summer Sports Clinic, Training-Exposure
            Experience Tournament, Wheelchair Games, & Winter Sports Clinic but not all inclusive.
            Limited to the 8800 series cost centers for General Post Funds.

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                                                                                       Appendix A

    2119    Beneficiary Travel – Special Mode. All costs relating to claims for Special Mode
            transportation (ambulance, wheelchair van, air ambulance, or other mode of
            transportation specially designed to transport disabled persons).
    2120    Beneficiary Travel – Reimbursement to Eligible Beneficiary when transported via
            POV – Mileage. All costs relating to reimbursement of personal funds expended by an
            eligible beneficiary for transport by Personally Owned Vehicle (POV) mileage
            reimbursement. This includes associated costs such as tolls, ferry fares, parking,
            lodging, meals, etc.
    2121    Local Transportation of Employees. Includes all local transportation; tickets, tokens,
            taxi and other cash fares, mileage, etc., for travel within the immediate area of
            employee's official duty station, except for local travel performed directly in connection
            with care and treatment of medical beneficiaries. (VBA local travel should be charged to
            BOC 2103 or 2104)
    2122    Travel of Witnesses. Government and non-Government employees called as witnesses
            in adverse administrative proceedings whether in behalf of the Government or in behalf
            of employees.
    2128    Non-Medical Beneficiary Travel. Includes all travel performed by beneficiaries in
            connection with vocational counseling. (VBA use only)
    2129    Veterans Transportation Program – Non-Beneficiary. Transportation of persons not
            eligible under 38 CFR Part 70, subpart A, 70.10. (beneficiary travel) for general inter-
            facility travel under authority 38 U.S.C. § 7301(b) from a VA facility to another VA facility
            or approved non-VA facility for examination, treatment, or care not available at the
            sending VA.
    2130    Rental of GSA Passenger Vehicles from Government Motor Pools. Includes costs
            incidental to the operation of interagency motor pool vehicles. To be used by stations
            served by General Services Administration (GSA)-authorized motor pools. See BOC
            2250 for the rental of GSA trucks from the Government Motor Pool.
    2134    Travel – Marketing/Outreach. Available to be used with all funds.
    2140    Commercial Transportation Charges. Includes rental of passenger cars, charter of
            trains, buses, vessels or airplanes and expenses incidental to the operation of rented or
            chartered conveyances specifically for the purpose of employee travel.
    2150    Reimbursable Travel Expense. Travel relating to an employee’s official duties or
            employee’s training when the expenses are reimbursed to VA. Also includes
            reimbursable spousal travel.
    2151    Non-Employee Travel. Travel directly related to the accomplishment of VA programs.
            Includes travel in connection with coordinated research efforts; presentation of research
            results and related papers; instructor or speaker attendance at seminars, workshops,
            conferences, and meetings or symposia of organizations.
    2160    Declared Emergency TDY. Includes all travel, meals and lodging expenses incurred in
            connection with and directly related to dealing with the emergency itself, its clean-up,
            recovery and return to normal operations. No costs related to permanent change of
            station (PCS) are to be placed in this BOC.
    2170    Employee Travel to VA Sponsored or Co-Sponsored Training or Conferences.
            Travel costs for employee's attendance at VA sponsored or co-sponsored training
            orientation, or conferences.

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     2171       Employee Travel to Non-VA Sponsored Training or Conferences. Travel costs
                reimbursed for employee attendance to non-VA sponsored training and conferences.
     2172       Employee Travel to VA Sponsored or Co-sponsored Operational or Mission
                Events. Travel costs reimbursed for Employees to a VA Sponsored or Co-sponsored
                event when the event is directly related to the accomplishment of VA programs or
                operations. Administrative travel such as; required by law or regulation to perform audits,
                surveys, special studies and program evaluations, visits for general surveillance or to
                attend staff meetings, quality assurance, presentation or coordination of research results
                and related papers, instructor/speaker/workers, staff and technical visits to national
                cemeteries and headstone inspections. (See BOC 2170 for costs of VA-sponsored or
                co-sponsored training or conferences) (See BOC 2111 for travel costs of personnel
                performing direct patient care or treatment)
     2173       Employee Travel to Non-VA Sponsored Operational or Mission Events. Travel costs
                reimbursed for Employee attendance to a non-VA Sponsored event when the event is
                directly related to the accomplishment of VA programs. Includes costs for
                instructor/speaker/attendance at events as presenters/workers and staff presenting or
                coordinating research results and related papers. (See BOC 2171 for costs of non-VA
                sponsored training or conferences)

22 Transportation of Things.
Includes contractual charges incurred for the transportation of things (including animals) and for the care
of such things while in process of being transported. Includes postage, rental of trucks and other
transportation equipment and reimbursements to Government personnel for the authorized movement of
their household goods and effects or house trailers. Excludes transportation paid by a vendor, regardless
of whether the cost is itemized on the bill for the commodities purchased by the Government.

     BOC        Description
     2210       Shipment of Bodies. Includes transportation of bodies of beneficiaries, except
                unclaimed bodies. Cost for the transportation of unclaimed bodies should be charged to
                BOC 2597.
     2211       Declared Emergency Shipment of Bodies. Includes the shipment of the bodies of
                ineligible individuals required as a result of or directly related to a Declared Emergency.
     2220       Other Shipments – Non-Capitalized. Include freight and express shipment of personal
                effects of deceased beneficiaries; contractual transfers of supplies and equipment; rental
                of trucks and vehicles for commercial sources to move goods and supplies. If the
                shipping cost exceeds the purchase order threshold of $250, a separate purchase order
                must be established for the shipping cost using BOC 2220. If the shipping cost is less
                than the threshold, shipping is charged to the same BOC as the goods ordered.
     2224       Other Shipments – Related to Personal Property – Capitalized Assets. Includes
                transportation charges for shipment of personal property when the personal property
                costs $1,000,000 or more (relates to general ledger account 1750). If the shipping cost
                exceeds the purchase order threshold of $250, a separate purchase order must be
                established for the shipping cost using BOC 2224. If the shipping cost is less than the
                threshold, shipping is charged to the same BOC as the goods ordered.

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                                                                                        Appendix A

     2225       Other Shipments – Related to Real Property – Capitalized Assets. This BOC should
                only be used if the shipping cost is greater than the threshold. If the shipping cost
                exceeds the purchase order threshold of $250, a separate purchase order must be
                established for the shipping cost using BOC 2225. If the shipping cost is less than the
                threshold, shipping is charged to the same BOC as the goods ordered.
     2226       Other Shipments – ADP Personal Property – Capitalized Assets. This BOC should
                only be used if the shipping cost is greater than the threshold. If the shipping cost
                exceeds the purchase order threshold of $250, a separate purchase order must be
                established for the shipping cost using BOC 2226. If the shipping cost is less than the
                threshold, shipping is charged to the same BOC as the goods ordered.
     2230       Shipment of Household Goods and Personal Effects. Includes freight, express,
                crating, packing and handling of household goods and personal effects of employees.
                The costs incurred for contractual services for storage and care of vehicles and storage
                of household goods and personal effects will be charged to BOC 2530.
     2231       Shipment of Vehicles for Permanent Change of Station (PCS) Travel. Includes
                shipment costs of vehicles, foreign and domestic.
     2234       Other Shipments – Marketing/Outreach. Available to be used with all funds.
     2240       Parcel Post Service. Includes costs for package delivery services (e.g., USPS, UPS,
                courier services, etc.). Express mail service is charged to BOC 2321.
     2250       Rental of Trucks from Government Motor Pools (GSA). Includes costs incidental to
                the operation of interagency motor pool trucks. This is to be used by stations served by
                GSA-authorized motor pools.
     2280       Declared Emergency Shipments. Includes freight and express shipments of personal
                effects of deceased beneficiaries; contractual transfers of supplies and equipment; rental
                of trucks and vehicles from commercial sources to move goods and supplies when done
                in connection with and directly related to a Declared Emergency. If the shipping costs
                exceed the purchase order threshold of $250, a separate purchase order must be
                established for the shipping cost using this BOC. If the shipping cost is less than the
                threshold, shipping is charged to the same BOC as the goods ordered.
     2298       Transportation – Service and Distribution Center Only. Includes transportation of
                Depot stock such as pharmaceuticals and flags shipped to VA and other Government
                agency (OGA) customers. (Service and Distribution Center use only)

23 Rent, Communications and Utilities.

Charges for possession and use of land, structures or equipment owned by others and charges for
communications and utility services. Includes standard level user charges (SLUC) assessed by GSA and
other rental of space and related services. Excludes charges for rental of transportation equipment that is
classified under object class 21 or 22.

     BOC        Description
     2311       Rental Property Rental – GSA. Charges for VA property rented from GSA. (Prior to
                FY2018 was listed as BOC 2331)

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    2315    Declared Emergency Communications. Includes the cost of all temporary
            communication set up fees, hardware, service fees, etc. incurred to deal with the
            immediate effects and aftermath of a Declared Emergency.
    2320    Regular Mail Service. Applies to all stations and includes all ground mail services
            offered by entities such as UPS, DHL, and FedEx. Includes all mail services provided by
            USPS. Includes use of postage stamps, meter machines and pre-sort fees.
    2321    Airmail and Air Freight Express Service. Applies to all stations and includes all air
            mail and air freight services offered by any private company. (For all United States
            Postal Service transactions use BOC 2320)
    2324    Software Rental and License Fees - Non-Capitalized. The rental, lease or license of
            computer programs, procedures, rules or routines designed to make use of and extend
            the capabilities of IT equipment when the term of the lease or license is less than four
            years and the cost is less than $1,000,000. Included are software maintenance services
            and technical support to correct defects, provide upgrades and advice on the use of
            existing features and annual license renewals for software. Excluded is software
            designed to Government specifications or changes, enhancements or applications made
            to accommodate specific Government requirements (see BOC 2515). (For capitalized
            lease or license fees see BOC 2335)
    2328    Real Property Rental – Rental Agents. Charges for VA property rented from
            commercial agents who will issue a 1099 to landlords they represent. (Use BOC 2329
            for rent from Owner Agents) (Prior to FY2018 was listed as BOC 2330)
    2329    Real Property Rental Owner Agents – Commercial. Charges for VA property rented
            from owner agents. (Use BOC 2328 for rent from Rental Agents)
    2333    Integrated Data Communications Utility (IDCU)/General Operating Expense (GOE).
            For offsetting all GOE charges for IDCU systems usage as well as GSA-ARS (Automated
            Response System) charges. (Prior to FY2018 was listed as BOC 2313) (VACO use only)
    2334    Rent, Communications, and Utilities – Marketing/Outreach. Available to be used with
            all funds.
    2335    Software Lease and License Fees – Capitalized. The rental, lease or license of
            computer programs, procedures, rules or routines designed to make use of and extend
            the capabilities of IT equipment when the term of the lease or license is at least two years
            or more and the cost exceeds $1,000,000. Included are software maintenance services
            and technical support to correct defects, provide upgrades and advise on the use of
            existing features. Excluded is software designed to Government specifications or
            changes, enhancements or applications made to accommodate specific Government
            requirements (see BOC 2515). (For non-capitalized lease or license fees see BOC
            2324)
    2336    Voice – Recurring Costs. Recurring Voice Service and Installation charges; including,
            but not limited to, toll free charges, Calling Cards, Intra and Inter Lata toll calls, and local
            message unit charges. (Prior to FY2018 was listed as 2303)
    2337    Data Communications Services. Recurring data charges and initial installation
            charges, including, but not limited to recurring LAN, WAN, and VTC. (Prior to FY2018
            was listed as 2307)
    2338    Wireless Services. Recurring charges for Cell Phones, PDAs, External Pagers, Wi-Fi
            Services and other wireless communications devices. (Prior to FY2018 was listed as
            BOC 2310)

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                                                                                        Appendix A

    2339    Communications – Other. Includes rental of post office boxes, cable or satellite
            television or radio services and any communication services not otherwise provided for
            under another BOC. (Prior to FY2018 was listed as BOC 2312)
    2341    Equipment Rentals. Includes rental of office machines (e.g., copiers, fax machines,
            shredders, etc.), engineering (utility) equipment and rentals of medical equipment. See
            BOC 2343 for IT equipment rentals.
    2343    IT Equipment Rentals (Includes IT Hardware). IT equipment in data centers, servers,
            mass storage units, networking equipment, telecommunication equipment,
            videoconferencing units, workstations, thin client terminals, and mobile computing
            devices, etc.) that is rented or leased from a vendor as defined in BOCs 3122, 3132,
            3128, 3129, and 3136.
    2350    Audio/Video Media Rentals. Includes rental of all audio/video media (e.g., CDs, DVDs,
            Books on Tape, video tapes, etc.) for administrative, recreational, religious and training
            purposes.
    2389    Purchased Chilled Water. Consumption units: Tons. MMBtu Suppliers: Utility, utility
            affiliate, municipality (City of ____), district energy system or company, industrial or
            institutional entity, Federal, state, regional or local Government entity or Indian tribe.
            Bills: May include a demand component (tons/hour or MMBtu/hour) as well as a
            commodity consumption (usage) component, a customer charge and other line items.
            INPUT TOTAL BILL AMOUNT.
    2390    Utility Services. Includes all categories of utility services. Not to be used in 8800 series
            of accounts.
    2391    Electricity – Buildings. Consumption units: Kilowatt hours (kwh or kwhr). Suppliers:
            Utility, utility affiliate, municipality (City of ____), independent company, industrial or
            institutional entity, Federal, state, regional or local Government entity or Indian tribe.
            Bills: May be separate bills for consumption and delivery/distribution. INPUT BOTH
            TYPES OF BILLS. Consumption bills usually include a demand component in kilowatts
            (kW) as well as a commodity consumption (usage) component, a customer charge and
            other line items. INPUT TOTAL BILL AMOUNT.
    2392    Water.
    2393    Purchased Steam, Heat, and Hot Water. Consumption Units: Thousands of pounds
            (Mobs), millions of Btu (MMbtu). Suppliers: Utility, utility affiliate, municipality (City of
            ____), district energy system or company, industrial or institutional entity, independent
            company or Indian tribe. Bills: May include a demand component (typically shown in
            Mlbs/hour or MMBtu/hour) as well as a commodity consumption (usage) component,
            along with a customer charge and other line items. INPUT TOTAL BILL AMOUNT.
    2394    Natural Gas – Buildings. Consumption units: Btus, millions of Btus (MMBtu) therms
            (th), tens of therms (dekatherms) (Dth or Dkth), cubic feet (CF), hundreds of cubic feet
            (CCF), thousands of cubic feet (MCF). Suppliers: Utility, utility affiliate, municipality
            (City of ____), oil/gasoline company or affiliate or independent company. Bills: May be
            separate bills for consumption and delivery/distribution. INPUT BOTH TYPES OF BILLS.
            Bill may include a demand component as well as a commodity consumption usage
            component, along with a customer charge and other items. INPUT TOTAL BILL
            AMOUNT.
    2395    Sewer.

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Department of Veterans Affairs                                                       November 2019
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                                                                                           Appendix A

     2396      Purchased Renewable Electric Energy – Buildings. Consumption units: Kilowatt-
               hours (kWh or kWhr). Suppliers: Utility, utility affiliate, municipality (City of ___),
               independent company, industrial or institutional entity, Federal, state, regional or local
               Government entity or Indian tribe. Bills: If purchased from utility, charges may be
               included on regular electric bill. If so, RENEWABLE ELECTRIC ENERGY PURCHASE
               MUST BE SHOWN ON THE BILL AS A SEPARATE LINE ITEM, identified and charged
               to customer as “green” power or electricity from (a) renewable source(s). Green power
               component of regular electric bill that is not charged as a separate purchase does not
               qualify. INPUT ONLY RENEWABLE LINE ITEM PURCHASE AMOUNT, OR INPUT
               TOTAL BILL AMOUNT IF SEPARATE RENEWABLE ELECTRICITY BILL.
     2397      Purchased Natural Gas From Landfill/Biomass – Buildings. Consumption units:
               Btus, millions of Btu (MMBtu), therms (th), tens of therms (dekatherms) (Dth or Dkth),
               cubic feet (CF), hundreds of cubic feet (CCF), thousands of cubic feet (MCF). Suppliers:
               Utility, utility affiliate, municipality (City of ____), district energy system or company,
               industrial or institutional entity, independent company or Indian tribe. Bills: May be
               separate bills for consumption (usage) and delivery/distribution. INPUT BOTH TYPES
               OF BILLS. Bill may include a demand component as well as a commodity consumption
               (usage) component along with a customer charge and other line items. INPUT TOTAL
               BILL AMOUNT.
     2398      Purchased Renewable Thermal Energy. Consumption units: Thousands of pounds
               (Mlbs), millions of Btu (MMBtu), tons. Suppliers: Utility, utility affiliate, municipality (City
               of ____), district energy system or company, industrial or institutional entity, independent
               company or Indian tribe. Bills: If purchased from utility, may be included on regular utility
               bill. RENEWABLE THERMAL ENERGY PURCHASE MUST BE SHOWN ON THE BILL
               AS A SEPARATE LINE ITEM, identified and charged to customer as “green” energy or
               energy from (a) renewable source(s). INPUT ONLY RENEWABLE LINE ITEM
               PURCHASE AMOUNT, OR INPUT TOTAL BILL AMOUNT IF SEPARATE RENEWABLE
               ENERGY BILL.
     2399      Other Purchased Renewable Energy – Buildings. Only input bills that do not fit into
               BOCs 2396 or 2398 supplied for building uses (e.g., heating, cooling). Do not input bills
               for renewable energy supplied for any other purpose. Consumption Units: Gallons,
               other. Bills: Input total bill amount.

24 Printing and Reproduction.

Includes charges incurred for contractual printing and reproduction 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. Includes all common processes of
duplicating obtained on a contractual or reimbursable basis. Includes also standard forms when specially
printed or assembled to order and printed envelopes and letterheads.

     BOC       Description
     2423      Forms and Form Letters. Includes VA forms and form letters (standardized VA and
               local station); standard, optional and other Government agency forms when specially
               printed or assembled to VA specifications. Also includes all processes of composition,
               plate making, presswork and binding procured in accordance with VA Acquisition
               Regulation subpart 808.8; and the overprinting of forms and form letters.

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                                                                                        Appendix A

     2424      Other Printing and Reproduction. Includes all printing and reproduction costs not
               otherwise provided for under the 2420 series of budget object codes. Includes all
               processes of composition, plate making, presswork, binding and rebinding of
               administrative issuances, decalcomania, printed envelopes (printed or manufactured to
               VA specifications), labels, legal briefs, letterheads, reprints of professional articles not
               available as a supply item and the rebinding of books, journals, periodicals, records, etc.,
               procured in accordance with VA Acquisition Regulation subpart 808.8. Also includes the
               overprinting of any of the above-mentioned items.
     2434      Printing and Reproduction – Marketing/Outreach. Available to be used with all funds.

25 Other Contractual Services.

Includes contractual services for consulting and purchases of goods and services from Government
accounts. Includes consulting services acquired by contract from non-Governmental sources that provide
management and professional support services. Includes other contractual services with the public that
are not classified under other object classes for contractual services. Includes supplies and materials
furnished by the contractor in connection with services even though they may be separately itemized on
the voucher. Excludes charges for services in connection with the initial installation of equipment when
performed by the vendor and classified under object class 31. Includes charges incurred for contractual
services for storage and care of vehicles and storage of household goods including those associated with
a permanent change of station.

     BOC       Description
     2500      Caregiver Stipend. (VHA use only)
     2501      IT Network Maintenance. Includes maintenance (scheduled, preventive, and/or
               performance) contract charges for IT network equipment/system as defined in BOC 3128.
     2502      IT Peripheral Device Maintenance. Includes maintenance (schedule, preventative,
               and/or performance) contract charges for IT peripheral devices as defined in BOC 31xx.
               For use by all appropriations.
     2503      Telecommunications Maintenance. Includes maintenance (scheduled, preventive,
               and/or performance) contract charges for PBX/telecom systems.
     2504      VBA VRE CH31 CNTRCT CNSEL (GOE).
     2505      Rehabilitation Service Counseling. (VBA use only)
     2506      Employment Service Counseling. (VBA use only)
     2507      IT Videoconferencing Maintenance. Includes maintenance (scheduled, preventive,
               and/or performance) contract charges for videoconferencing systems as defined in BOC
               31xx.
     2508      Declared Emergency Information Technology (IT) Support and Backup. Includes
               the cost of all systems support provided by private contractors and the rental or purchase
               of hardware/software, including its installation, necessary to augment/replace IT
               capabilities directly related to and affected by the Declared Emergency.
     2509      IT Computer Workstation Maintenance. Includes maintenance (scheduled, preventive,
               and/or performance) contract charges for standalone desktop PC workstations, thin client
               terminals and/or diskless workstations, etc. as defined in BOC 31xx.

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