Accounting Classification Structures

1. Accounting Classification Structures

2. Accounting Classification Structures • Program Element Code (PEC) • Operating Agency Code (OAC) • Operating Budget Account Number (OBAN) • Responsibility Center/Cost Center (RC/CC) • Department of Defense Element of Expense (DODEE) • Element of Expense/Investment Code (EEIC) • Examples of Fund Citations

3. Program Element Codes • Describe all forces, activities, & support required to accomplish the Air Force Mission along with the associated costs • 27224F - Combat Rescue & Recovery • 27597F - Training (Tactical Air Forces) • 41897F - Training • 44011F - Special Operations Forces • 41115F - C-130 Airlift Squadrons • 53114F - Aerospace Rescue & Recovery (ANG) • 53122F - Aerospace Rescue & Recovery (AFRC) • 53124F - Weather Service (AFRC) • 78070F - Logistics Operations

4. Operating Agency Code/Operating Budget Account Number (OAC/OBAN) • Operating Agency Code (OAC) • Two digit code which identifies an organization or function to which HQ USAF allocates funds • Each Major Command will have its own OAC • Operating Budget Account Number (OBAN) • Two digit code assigned by the operating agencies (MAJCOMs) to identify specific funding points • OAC 47, AFMC • OBAN E8, WR-ALC • OBAN U8, 78th ABW 47E8 AFMC WR-ALC

5. Responsibility Center/Cost Center (RC/CC) Codes • Identifies the level where actual consumption of resources takes place • The 1st and 2nd digits represent higher level organizational/functional breakouts for the RC/CC • First digit generally represents highest organizational or functional level breakout for the RC/CC • i.e MAJCOM, Center, ABW, Depot, Lab, etc. • Second digit represents a lower organizational or functional level breakout for the RC/CC • 3rd thru 6th digits represent specific identifier for the RC/CC

6. Department of Defense Element of Expense Code (DODEE) • Summarizes or groups specific Air Force Elements of Expense/Investment Codes (EEIC) • Examples: DODEE Title Related EEICs 01 Civilian Pay 39X 02 Travel 40X, 42X, 43X 13 Other Purchased Svcs 52X, 53X, 55X, 57X, 58X 59X (except 593) 16 Supplies 60X, 61X, 64X, 69X 17 Equipment 62X, 63X

7. Element of Expense/Investment Codes (EEICs) • Lowest breakout within the budget structure • Identifies the type of expense incurred • Examples: 39100 – Civilian Overtime 40900 – Travel Per diem & Misc expenses 54101 – Aircraft Maintenance, Organic 57800 – Contract Logistics Support 58300 – Contract Sustaining Engineering 59400 – Procurement of Technical Data 61950 – Other Supplies, Government Purchase Card

8. Accounting Classification Structure (Fund Cite) • Example of a Operations & Maintenance Coding Structure 5763400 306 47E8 4ABG02 02 609 04 41115F 503000 F03000 YY Department = 57 Fiscal Year = 6 Appropriation Symbol = 3400 Fund Code = 30 Fiscal Year = 6 Operating Agency Code = 47 Operating Budget Account Number = E8 Responsibility Center/Cost Center = 4ABG02 Budget Activity/Major Force Program = 02 Element of Expense/Investment Code = 609 Sales Code = 04 Program Element Code = 41115F Accounting & Disbursing Station Number = 503000 Department of Defense Activity Address Directory = F03000 Emergency & Special Program Code = YY

9. Accounting Classification Structure (Fund Cite) • Example of a Central Procurement Coding Structure 5763010 116 47E8 11400Z 030000 00000 3150AA 503000 HQ0104 Department = 57 Fiscal Year = 6 Appropriation Symbol = 3010 Fund Code = 11 Fiscal Year = 6 Operating Agency Code = 47 Operating Budget Account Number/Allotment Serial Number = E8 Budget Program (First 2 digits of BPAC) = 11 Activity Code/Program Code (Last 4 digits of BPAC) = 400Z Material Program Code = 030000 Systems Management Code = 00000 Control Symbol Number or Program Element Code = 3150AA Accounting & Disbursing Station Number = 503000 Department of Defense Activity Address Directory = HQ0104