Dale Henderson Dale.Henderson@noaa 816-823-3836

1. Dale HendersonDale.Henderson@noaa.gov816-823-3836 Object Class Code January 31, 2013

2. Audit Issue • “Use of incorrect Object Class Codes (OCC) results in improper recording of obligations” 2

3. What are object classes? Object classes are 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 From OMB Circular A-11 3

4. The object classes present obligations according to their initial purpose, not the end product or service. • It is the responsibility of those executing the budget for their Line/Staff office to properly classify obligations by the correct Object Class Code. • For acquisitions, it is the responsibility of the requisitioner to enter the correct OCC in C-Request 4

5. OCCs in NOAA Guidance: 12/2/99 Memo from Director, NOAA Budget Office – establishes that OCCs are established or eliminated by the NOAA Budget Office; NOAA Finance Office maintains the current list of OCCs used in NOAA 5

6. OCCs in NOAA • 4/12/2007 Memo from Director, Finance Office Comptroller – Proper Object Class for Freight Charges, Policy Memorandum 07-04 • OCC 22-13 is to be used for “Costs for transporting things not otherwise classified such as charges by common carrier and contract carrier, including freight and express, demurrage, switching, recrating, refrigerating, and other incidental expenses; charges for hauling and halding, other services incident to local transportation, including contractual transfers of supplies and equipment (excludes GSA truck rentals which would be charged to OCC 22-14-00-00); and charges for contractual transportation of mail by water, rail, air, and motor vehicles including all express small package system (ESPS) accounts (does not include serv ice provided by the U.S. Postal Service – see object class 23-30-00-00). 6

7. Where can I find OCCs? http://www.corporateservices.noaa.gov/~finance/objectclasses.html Requisitioners should familiarize themselves with the Object Classification Codes included at this website Acquisition personnel (in AGO or individuals with delegated procurement authority or purchase cardholders) should review and verify accuracy when processing the award

8. Issues • If incorrect OCC is recorded, will be an audit issue • Incorrect OCCs identified on requisitions submitted through C-Request will require cancellation of the requisition back to the requisitioner and re-submission of a corrected requisition

9. Object Class in CRequest • The Object Class Code is entered as a segment of the ACCS • Enter the ACCS in ACCOUNTING and LINE ITEMS screen in CRequest

10. Object Class in CRequest • Entry from ACCOUNTING • From the SUMMARY screen, select accounting • Selection CREATE from the ACCOUNT CODE SUMMARY MANAGEMENT screen

11. Object Class in CRequest • Entry from LINE ITEM • From the SUMMARY screen, select LINE ITEM • Select CREATE from the REQUISITION LINE ITEM MANAGEMENT screen • Fill in the information on the REQUISITION LINE ITEM DETAIL screen and select APPLY

12. Object Class in CRequest • Once the REQUISITION LINE ITEM DETAIL has been saved, ACCOUNTING will be available on the upper left menu…Select ACCOUNTING • Selection CREATE from the ACCOUNT MANAGEMENT Screen

13. OBJECT CLASS Refer to http:www.ofa.noaa.gov/-finance/OCC%%20Revision%2010-18-07.pdf For guidance on how to determine the correct OCC to use. OBJECT CLASS OBJECT CLASSThe Object Class is entered as part of the ACCS. Enter by keying in the OBJECT CLASS code. This is an eight digit code. See next page for details on ACCS Lookup

14. OBJECT CLASS Refer to http://www.ofa.noaa.gov/-finance/OCC%20Revision%2010-18-07.pdf for guidance on how to determine the correct OCC to use