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The Accounting Classification Code
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Property Accounting Activity
As  shown  in  figure  2-3,  there  are  four  major categories of object classes: (1) personal services and benefits,  (2)  contractual  services  and  supplies, (3) acquisition of capital assets, and (4) grants and fixed charges. The  Office  of  Management  and  Budget  (OMB) directs the use of these classifications whenever the object class is required in the submitting of budget requests and reporting of data. The object class will appear  as  part  of  the  accounting  code  required  for obligations, costs, or disbursements. BUREAU CONTROL NUMBER The fourth element in the accounting classification code is the bureau control number. As shown in figure 2-2 (number 4), the bureau control number consists of five  digits  and  represents  the  allotment  authorization number. All funds within an appropriation account to be  used  for  commitments,  obligations,  and  expenditures are  issued  through  allotments.  An  allotment  is  a subdivision  of  the  appropriation  that  provides  the funding authority for the accomplishment of a specific function or mission. The first two digits of the bureau Figure 2-3.-Major categories of object classes. control number designate the budget project; the next three digits constitute the serial number assigned to the allotment. In  some  cases,  funds  are  not  provided  by  an allotment. In these cases, the bureau control number is coded  to  identify  other  necessary  accounting information. SUBALLOTMENT The  suballotment  is  the  fifth  element  of  the accounting classification code. (Refer to number 5 in figure 2-2.) It further subdivides the allotment. The suballotment consists of one character that can be either alpha  or  numeric,  as  determined  by  the  holder  of  the allotment. AUTHORIZATION  ACCOUNTING ACTIVITY As   shown   in   figure   2-2,   the   authorization accounting  activity  is  the  sixth  element  of  the accounting classification code. It is composed of six digits and identities the activity designated to perform allotment   accounting   and   other   accounting assignments.  For  this  element,  the  unit  identification code (UIC) of the designated accounting activity is used. Since UICs only contain five digits, a zero prefix is  added  to  make  six  digits.  Notice  that  in  the accounting  data  presented  in  figure  2-2,  the authorization accounting activity is not required. In cases such as these, six zeroes are used to fill the field. TRANSACTION TYPE The seventh element represents the transaction type.  Because  most  Navy  accounting  transactions  are performed   by   machine,   use   of   the   two-digit alphanumeric  transaction  code  allows  for  machine identification  of  the  following  categories: 1. 2. 3. 4. 5. 6. 7. In Stores  account  purchases Plant  property  account  purchases Other  special  suspense-type  accounts Formal and other special obligation accounting Successor   appropriations Register  and  listing  identification Other  transactions  of  special  interest some  cases,  the  functional  account  number (FAN) may serve the same purpose as the transaction 2-5

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