RD Instruction 2009-D Table of Content Page 1 PART 2009 - BUDGETS SUBPART D – Budgetary Allotment Codes and Titles TABLE OF CONTENTS Sec. Page 2009.151 General. 1 2009.152 Definitions – Administrative Budget. 1 (a) Allocation Account. 1 (b) Allotment Account. 1 (c) Obligations and Expenditures. 1 2009.153 Administrative Allotment Control Coding Sequence. 1 (a) Allotment, Distribution, and Classification. 1 (b) Fiscal Year/Appropriation. 2 (c) Division/Allottee. 2 (d) Organization Code. 2 (e) State. 2 (f) County. 2 (g) Reporting Category. 2 (h) Object Class. 2 2009.154 Allocations and Distributions. 2 2009.155 Allotments - Administrative Accounts. 2 2009.156 Definitions – Program Budget. 3 (a) Allotment Account. 3 (b) Distribution Account. 3 (c) Obligation and Expenditure Account. 3 2009.157 Loan and Grant Allotment Control Coding Sequence. 3 (a) Allotment, Distribution, and Obligation and Expenditure. 3 (b) Appropriation. 4 (c) Fiscal Year. 4 (d) Principal Allottee. 4 (e) Major Classification. 4 (12-07-05) PN 392 RD Instruction 2009-D Table of Content Page 2 Sec. Page (f) Object Class. 4 (g) Planning, Programming, and Budgeting. 4 (h) Cost Center. 4 (i) Subunit. 4 (j) Geographic Location. 4 (k) County. 5 (1) Obligation and Expenditure Accounts. 5 (m) Special Purpose. 5 2009.158 Master Allotment and Distribution Accounts for Loans and Grants. 5 2009.159 Master Allotment Accounts - Insurance Funds. 6 2009.160 - 2009.200 [Reserved] 6 Exhibit A – Loan and Grant Allotment Control Coding Sequence Exhibit B – Loan and Grant Appropriation Codes Exhibit C - Principal Allottee Exhibit D - Major Classification Codes Exhibit E - Allotment Coding for Loans and Grants Exhibit F - Allotment Coding for Administrative Expense Exhibit G - Allotment Coding for the Insurance Funds Exhibit H - Organizational Codes (Administrative) Exhibit I - Cost Center Exhibit J - Allotment Coding - Loan and Grant Special Purpose Exhibit K – Administrative Allotment Special Purpose Codes Exhibit L - Budget Object Class (BOC) Rollup For Budgets By Object Class oOo RD Instruction 2009-D PART 2009 - BUDGETS SUBPART D – Budgetary Allotment Codes and Titles § 2009.151 General. This instruction prescribes the codes and titles with related explanations and procedures used under the Rural Development system of control of funds and authorities. Allotment, distribution, and obligation and expenditure accounts described herein will be established only as required and authorized by the issuance of allotment advices or other source documents. Obligations may be incurred only for purposes which have been approved in accordance with policies established by the Office of Management and Budget (OMB). Rural Development is mandated by the Department to use the Foundation Financial Information System (FFIS) for administrative budget funds control. The codes and titles explained in this instruction are required for use in FFIS funds control system. The complete detail procedures for FFIS can be accessed through the USDA Rural Development Intranet at http://teamrd.usda.gov, select St. Louis Intranet and then select Deputy Chief Financial Officer. Click on FFIS User Documentation to find the information. § 2009.152 Definitions – Administrative Budget. (a) Allocation Account. An account established for the purpose of recording allotments of funds to administrative officials (allottees) for specified purposes. (b) Allotment Account. An account established (usually as a subsidiary to an allocation account) for the purpose of recording and maintaining a control over amounts that are detail changes to the allocation within specific allotments. Such amounts are made available to the allottees. (c) Obligations and Expenditures. A transaction account that is established to record detailed purposes for which obligations and expenditures are incurred and funds are expended. § 2009.153 Administrative Allotment Control Coding Sequence. (a) Allotment, Distribution, and Classification. Allotment and program code will be coded in the sequence shown in Exhibit A. DISTRIBUTION: WS ADMINISTRATION BUDGETS 1 (12-07-05) PN 392 RD Instruction 2009-D § 2009.153 (Con.) (b) Fiscal Year/Appropriation. The first position of the allotment coding sequence identifies the fiscal year. The second position of the allotment coding sequence identifies the fund that references the appropriation from which funds are allotted. See Exhibit B. (c) Division/Allottee. For National Office, the third and fourth position of the allotment coding sequence identifies the principal allottee and location. See Exhibit C and H. (d) Organization Code. For National Office, the fifth, sixth, and seventh positions of the allotment coding sequence identifies additional levels within the organization structure to which sub-allotments can be allotted to those levels and the obligation and expenditure is applicable. See Exhibit H. (e) State. For the States, the third, fourth, and fifth positions of the allotment coding sequence identifies the state to which the obligations and expenditures are incurred. See Exhibit H. (f) County. For States, the sixth and seventh positions of the allotment coding sequence identifies the county in which obligations and expenditures are incurred. The procedure for coding is given in exhibit H. (g) Reporting Category. For National Office, and States, the eighth and ninth positions of the allotment coding sequence identify obligations and expenditures for special purposes which cannot be identified from other allotment coding. See Exhibit K. (h) Object Class. The object class is not part of the Allotment Control Coding Sequence. It is entered on sub-allotting and obligating documents that create system transactions. It classifies all obligations and expenditures in accordance with the classifications prescribed by OMB as shown in Exhibit F. § 2009.154 Allocations and Distributions. (a) Allocations and/or distributions will be made by the National Office. Allotments will be made to principal allottees on Form RD 2009-42, "Allotment Advice," or Form AD-704, "Allotment Advice." Distributions of authorizations will be made to offices as required and will be the basis for establishing, maintaining, and reporting of Allocations and Distribution Accounts within the Appropriation. A separate series of detailed obligation and expenditure will be established, maintained, and reported for each Allotment Account. 2 RD Instruction 2009-D § 2009.154 (Con.) (b) The obligation and expenditure applicable to each Allocation Account are described in subsequent exhibits of this Instruction. Forms RD 2009-42 or AD-704 will authorize increases or decreases to the Allotment Accounts and will indicate, when required, obligation and expenditure are approved for obligation purposes. (c) Amounts subject to apportionment will be allotted on a cumulative quarterly or other periodic basis in accordance with RD Instruction 2009-B. § 2009.155 Allotments - Administrative Accounts. An agency-wide allotment for the administrative appropriation will be made through the use of Form AD-704. Agency-wide allocations of this allotment to the Allotment Accounts will be made through the use of Form AD-705, “Advice of Allocation of Funds.” Upon receipt of this form, the allottee will process obligations and expenditures as they are received against these allocations using detail object class. Allocations (Form AD-704) will not be issued for receipt accounts. See chart of accounts in Exhibit F. § 2009.156 Definitions – Program Budget. (a) Allotment Account. An account established for the purpose of recording allotments of funds to administrative officials (allottees) for specified purposes. (b) Distribution Account. An account established (usually as a subsidiary to an allotment account) for the purpose of recording and maintaining a control over amounts that are within specific allotments. Such amounts are made available to administrative officials other than allottees. (c) Obligation and Expenditure Account. An account established to record detailed purposes for which obligations are incurred and funds are expended. § 2009.157 Loan and Grant Allotment Control Coding Sequence. (a) Allotment, Distribution, and Obligation and Expenditure. Allotment, distribution, and obligation and expenditure accounts will be coded in the sequence shown in Exhibit A. 3 (12-07-05) PN 392 RD Instruction 2009-D § 2009.157 (Con.) (b) Appropriation. The first and second digits of the allotment coding sequence identifies the various appropriations from which funds are allotted. See Exhibit B. (c) Fiscal Year. The third and fourth digits of the allotment coding sequence represents the fiscal year pertaining to allotment period involved. The last two digits of the fiscal year will be used in identifying a specific time period; however, certain annual appropriations and operating procedures may require only the last digit for identification purposes. (d) Principal Allottee. The fifth digit of the allotment coding sequence identifies the principal allottee. See Exhibit C. (e) Major Classification. The sixth and seventh digits of the allotment coding sequence identifies the principal activity of the allotment or distribution as shown in Exhibit D. (f) Object Class. The eighth and ninth digits of the allotment coding sequence will classify allotments in accordance with the classifications prescribed by OMB and as shown in Exhibits: E Loans and Grants G Insurance Fund Activities (g) Planning, Programming, and Budgeting. The tenth, eleventh, and twelfth digits of the allotment coding sequence will identify the program elements as specified by the Department. When activities are not specifically classified by the Department under the Program Planning and Budgeting (PPB) system, the codes are assigned by the Budget Division. See Exhibit E. (h) Cost Center. The thirteenth and fourteenth digits of the allotment coding sequence identifies the cost center to which the obligation and expenditure is applicable. See Exhibit I. (i) Subunit. The fifteenth digit of the allotment coding sequence identifies the subsidiary organizational units. See Exhibit H. (j) Geographic Location. The sixteenth and seventeenth digits of the allotment coding sequence identifies the state in which the obligation and expenditure are incurred. See Exhibit H. 4 RD Instruction 2009-D § 2009.157 (Con.) (k) County. The eighteenth, nineteenth, and twentieth digits of the allotment coding sequence identifies the county in which funds are obligated. County codes will be assigned to all loan and grant obligations and expenditures. See Exhibit H. (l) Obligation and Expenditure Accounts. The twenty-first, twenty-second, and twenty-third digits of the allotment coding sequence identify: (1) For loans and grants, the type of submission and the purposes for which they are made. See Exhibit E. (2) For the insurance funds and capital accounts, this code will identify obligations and expenditures below the object class level. See Exhibit G. (m) Special Purpose. The twenty-fourth and twenty-fifth digits of the allotment coding sequence will be used whenever a need exists to identify or classify loan purposes or special use. See Exhibit J. § 2009.158 Master Allotment and Distribution Accounts for Loans and Grants. Authorization to incur obligations for loans and the allotment of loan and grant funds will be made to the Deputy Chief Financial Officer, St. Louis Office, on an allotment advice or distributions may be made to State Offices, as circumstances require, by the National Office. (a) Supplementary internal controls over funds reserved by the National Office may be established by the Deputy Chief Financial Officer, St. Louis Office. (b) The appropriation symbol, appropriation code, major classification, object class, PPB and obligation and expenditure codes for each authorization or fund is shown in Exhibit E. (c) Veteran activity will be separately identified for loans to individuals. The suffix "C" will be used to identify non-veterans and the suffix "5" will be used to identify veterans. 5 (12-07-05) PN 392 RD Instruction 2009-D § 2009.159 Master Allotment Accounts - Insurance Funds. (a) Allotments for the Agricultural Credit Insurance Fund (ACIF), and the Rural Housing Insurance Fund (RHIF) and the Rural Development Insurance Fund (RDIF) will be made to an object class code under jurisdiction of the Deputy Chief Financial Officer, St. Louis Office. (b) Upon receipt of an allotment advice, the Office of the Deputy Chief Financial Officer, St. Louis Office will establish obligation and expenditure accounts as required. (c) Generally, allowance amounts will not be established for the various purposes for which the ACIF, RDIF, and RHIF may be obligated. The Deputy Chief Financial Officer, St. Louis Office is authorized to record obligations and expenditures for approved purposes as required within the total Master Allotment available. Program levels and other amounts subject to the apportionment processes may also by controlled by allowance accounts applicable to the insurance funds. These controls will be established on an item-by-item basis as needed to comply with reporting requirements. A chart of Allotment Accounts is shown in Exhibit G. §§ 2009.160 - 2009.200 [Reserved] Attachments: Exhibits A, B, C, D, E, F, G, H, I, J, K, and L oOo 6 Exhibit A in PDF ONLY. RD Instruction 2009-D Exhibit B Page 1 LOAN AND GRANT APPROPRIATION CODES Appropriation Code Entity Code** Symbol Title 04 2 12X2004 Rural Housing for Domestic Farm Labor Grants 05 2 12(FY)2065 Rural Business Enterprise Grants 06 2 12X2006 Mutual and Self-Help Housing Grants 07 2 12X2066 Rural Water & Waste Disposal Grants 08 1230502 (FY 93 Only) Extension Service Farm Outreach Grants 12X0601 (FY 94 & Subsequent) Outreach and Assistance Grants 09 2 12X2066 Rural Water & Waste Disposal Grants 10 2 12(FY)2067 Rural Community and Fire Protection Grants 11 2 12(FY)2062 Rural Housing Supervisory Assistance Grants 12 2 12X2064 (FY 89 & Subsequent) 12(FY)2064 (FY 88 & Prior) Very Low Income Housing Repair Grants 13 4 12X4140 Agricultural Credit Insurance Fund Liquidating Account (12-07-05) PN 392 RD Instruction 2009-D Exhibit B Page 2 LOAN AND GRANT APPROPRIATION CODES (Con.) Appropriation Code Entity Code** Symbol Title 14 18 7 12X4141 Rural Housing Insurance Fund Liquidating Account 15 9 12X4155 Rural Development Insurance Fund Liquidating Account 16 16 12X2072 Alcohol Fuels Program Account 17 12(FY)0502 (FY 94 ONLY) Rural Technology & Cooperative Development Grants 12(FY)1900 (FY 95 & Subsequent) Rural Technology & Cooperative Development Grants 19 1 12X4222 Self-Help Housing Land Development Fund Liquidating Account 20 2 12X2002 Rural Rental Assistance Payments (New Construction, 1984 and 1985) 21 2 12X0137 Rental Assistance Program (FY 78 - 91 transferred from Liquidating Fund) 22 12 12(FY)2086 Agricultural Resource Conservation Demonstration Program Program Account 23 14 12(FY)1140 Agricultural Credit Insurance Fund Program Account RD Instruction 2009-D Exhibit B Page 3 LOAN AND GRANT APPROPRIATION CODES (Con.) Appropriation Code Entity Code** Symbol Title 24 28 17 12(FY)2081 Rural Housing Insurance Fund Program Account 25 19 12X2082 (FY 94 & Subsequent) 12(FY)2082 (FY 92 & 93) Rural Development Insurance Fund Program Account 26 18 12X2069 (FY 94 & Subsequent) 12(FY)2069 (FY 92 & 93) Rural Development Loan Fund Program Account 27 11 12(FY)2080 Self-Help Housing Land Development Fund Program Account 29 3 12-13X2100 (FY 75 & Subsequent) Regional Development Program – RAPC 30 3 12-46X0200 Appalachian Regional Development Program, Executive 31 3 12-13(FY)2050(20) Development Facilities, Economic Development Administration 12-13X2050(20) EDA Grant 32 3 12X0500 Hazardous Waste Management 33 2 12X2009 Supervisory and Technical Assistance Grants 34 3 12X1010 Resource Conservation and Development, SCS (12-07-05) PN 392 RD Instruction 2009-D Exhibit B Page 4 LOAN AND GRANT APPROPRIATION CODES (Con.) Appropriation Code Entity Code** Symbol Title 35 12X0500 Hazardous Waste Management - RDA 36 3 12X1072(03) Watershed and Flood Prevention Operations - Flood Prevention, SCS 37 3 12X4336 Commodity Credit Corporation Migrant Farm Labor Housing Assistance 38 3 12X1072(08) Watershed and Flood Prevention Operations - Watershed Protection Loan Programs, SCS 39 3 12-89X0215 Department of Energy Grants 40 8 12X4233 Rural Development Loan Fund Liquidating Account 41 2 12(FY)2068 Rural Development Planning Grants 42 3 12-89X0224.91 DOE Alcohol Fuel Conversion Cost-Sharing 43 3 12-20X0114 Biomass Energy Security Reserve 44 3 12-14X5015 Department of Interior - Office of Surface Mining 45 2 12X2071 (FY 89 & Subsequent) 12(FY)2071 (FY 88 & Prior) Compensation for Construction Defects 46 2 12(FY)2070 Rural Housing Preservation Grants RD Instruction 2009-D Exhibit B Page 5 LOAN AND GRANT APPROPRIATION CODES (Con.) Appropriation Code Entity Code** Symbol Title 47 2 12(FY)2046 Emergency Community Waste Assistance Grants 48 2 12(FY)2045 Solid Waste Management Grants 49 2 12(FY)0170 State Mediation Grants (FY 90 and 91 transferred from Liquidating Fund) 50 28 12X4219 Rural Development Loan Fund Direct Loan Financing Account 51 2 12F3875(20) Budget Clearing Account 52 12(FY)1901 Local Technical Assistance and Planning Grants 53 24 12X4212 Agricultural Credit Insurance Fund Direct Loan Financing Account 54 58 27 12X4215 Rural Housing Insurance Fund Direct Loan Financing Account 55 29 12X4217 Rural Development Insurance Fund Direct Loan Financing Account 56 12X3105 Rural Economic Development Grants 57 12X3104 Rural Economic Development Loan Fund Liquidating Account 59 21 12X4214 Self-Help Housing Land Development Fund Direct Loan Financing Account (12-07-05) PN 392 RD Instruction 2009-D Exhibit B Page 6 LOAN AND GRANT APPROPRIATION CODES (Con.) Appropriation Code Entity Code** Symbol Title 62 32 12X4177 Agricultural Resource Conservation Demonstration Program Guaranteed Loan Financing Account 63 34 12X4213 Agricultural Credit Insurance Fund Guaranteed Loan Financing Account 64 37 12X4216 Rural Housing Insurance Fund Guaranteed Loan Financing Account 65 39 12X4218 Rural Development Insurance Fund Guaranteed Loan Financing Account 66 36 12X4220 Alcohol Fuels Guaranteed Loan Financing Account 67 12X3108 Rural Economic Development Program Account 73 14 122/31140 Agricultural Credit Insurance Fund Supplemental Disaster Appropriation Program Account 123/41140 ACIF Flood Disaster Program Account 75 19 122/32082 Rural Development Insurance Fund Supplemental Disaster Appropriation Program Account 123/42082 RDIF Flood Disaster Program Account RD Instruction 2009-D Exhibit B Page 7 LOAN AND GRANT APPROPRIATION CODES (Con.) Appropriation Code Entity Code** Symbol Title 76 18 122/32069 Rural Development Loan Fund Supplemental Disaster Appropriation Program Account 77 12X4176 Rural Economic Development Loan Fund Financing Account 78 17 122/32081 Rural Housing Insurance Fund Supplemental Disaster Appropriation Program Account 123/42081 RHIF Flood Disaster Program Account 82 2 122/32064 Very Low Income Housing Repair Grants Supplemental Disaster Appropriation 123/42064 Very Low Income Housing Repair Grants - Flood Disaster 1252064 Very Low Income Housing Repair Grants - Emergency Assistance 84 2 122/32004 Rural Housing for Domestic Farm Labor Grants Supplemental Disaster Appropriation 123/42004 Rural Housing for Domestic Farm Labor Grants - Natural Disaster 87 2 122/32046 Emergency Community Water Assistance Grants Supplemental Disaster Appropriation RD Instruction 2009-D Exhibit B Page 8 LOAN AND GRANT APPROPRIATION CODES (Con.) Appropriation Code Entity Code** Symbol Title 123/42046 Emergency Community Water Assistance Grants - Flood Disaster 89 2 122/32066 Rural Water and Waste Disposal Grants Supplemental Disaster Appropriation 91 N/A 12(FY)111 Agricultural Resource Conservation Demonstration Program Loans 92 N/A 12(FY)222 Agriculture Loans 92 N/A 12(FY)223 Emergency Livestock Loans 96 N/A 12(FY)666 Alcohol Fuels Guaranteed Loans 97 N/A 12(FY)777 Rural Housing Loans 98 N/A 12(FY)888 Rural Development Loans RD Instruction 2009-D Exhibit B Page 9 LOAN AND GRANT APPROPRIATION CODES (Con.) Direct Guaranteed Liquidating Program Financing Financing **SHHLDF 1 11 21 FmmA-OTHER 2 FmmA-ALLOCATED 3 ACIF 4 14 24 34 RHIF 7 17 27 37 RDLF 8 18 28 RDIF 9 19 29 39 ARCDP 12 32 Alcohol Fuels 16 36 (12-07-05) PN 392 RD Instruction 2009-D Exhibit B Page 10 LOAN AND GRANT APPROPRIATION CODES (Con.) Appropriation Code Entity Code** Symbol Title 0l 1 12(FY)0403 (FY 01 & Subsequent) 12(FY)1952 (FY 00 & Prior) Salaries and Expenses 01R C 12(FY)0403 (FY 01 & Subsequent) 12(FY)1952 (FY 00 & Prior) Salaries and Expenses - Reimbursable 03 3 12X4202 Salaries and Expenses - National Sheep Industry Improvement Center 04 4 1210403 12(FY)1903 (FY 00 & Prior) Salaries and Expenses - Rural Business-Cooperative Service 08 8 1210403 12(FY)1981 (FY 00 & Prior) Salaries and Expenses - Rural Utilities Service P P 12(FY)0403 (FY 01 & Subsequent) 12(FY)1952 (FY 00 & Prior) Payroll – HQ only oOo (12-07-05) PN 392 RD Instruction 2009-D Exhibit C Page 1 PRINCIPAL ALLOTTEE Allottees identify the official having jurisdiction over the allotted funds or to whom the expenditures are charged. For administrative funds the allottee is designated by a Division (DVSN) code used on allocation/allotment documents. For loan and grant funds the allottee is designated by the fourth digit in the allotment control coding sequence. Administrative - The DVSN designates the allottee. These codes are as follows: DVSN STATE DVSN STATE AK - Alaska NC - North Carolina AL - Alabama ND - North Dakota AR - Arkansas NE - Nebraska AZ - Arizona NJ - New Jersey CA - California NM - New Mexico CO - Colorado NV - Nevada DE - Delaware (Maryland) NY - New York FL - Florida (Virgin Islands) OH - Ohio GA - Georgia OK - Oklahoma HI - Hawaii (Guam & Western Pacific) OR - Oregon IA - Iowa PA - Pennsylvania ID - Idaho PR - Puerto Rico IL - Illinois SC - South Carolina IN - Indiana SD - South Dakota KS - Kansas TN - Tennessee KY - Kentucky TX - Texas LA - Louisiana UT - Utah MA - Massachusetts (Connecticut/Rhode Island) VA - Virginia ME - Maine VT - Vermont (New Hampshire) MI - Michigan WA - Washington MN - Minnesota WI - Wisconsin MO - Missouri WV - West Virginia MS - Mississippi WY - Wyoming MT - Montana DVSN HEADQUARTERS ORGANIZATION OD - OFFICE OF COMMUNITY DEVELOPMENT OM - DEPUTY ADMINISTRATOR FOR OPERATIONS AND MANAGEMENT PP - DEPUTY UNDER SECRETARY FOR POLICY AND PLANNING RB - RURAL BUSINESS-COOPERATIVE SERVICE RH - RURAL HOUSING SERVICE RU - RURAL UTILITIES SERVICE SP - NATIONAL SHEEP INDUSTRY IMPROVEMENT CENTER (12-07-05) PN 392 RD Instruction 2009-D Exhibit C Page 2 Loan and Grant - The fourth digit in the loan and grant allotment control coding sequence designates the allottee. These codes are as follows: Code Area of Jurisdiction 1 Deputy Administrator, Management 2 Deputy Chief Financial Officer 3 State Director oOo RD Instruction 2009-D Exhibit D Page 1 MAJOR CLASSIFICATION CODES Major Classification. This two-digit code will be used to designate the major classification of obligations and expenditures and will be used in connection with the various appropriation codes (Exhibit B) in the preparation of technical management reports. ________________________________________________________________________ _______________Description_________________________________________Code_ Program Activity: Loans: Operating 01 Emergency 02 Economic Opportunity - Individuals 03 Emergency - Livestock 04 Farm Ownership 05 Non-Farm Enterprise (FO) 06 Recreation, Individual 07 Soil and Water Individual 08 Economic Emergency Loans 09 Housing, Weatherization - Coop and Public Utility 14 Housing, Low to Moderate Income 15 Housing, Above Moderate Income 16 Labor Housing 17 Rental/Cooperative Housing 18 Mobile Home Park 19 Self-Help Housing Land Development 20 HUD Insured Loan Program 25 Community Services 32 Cooperative Association, OEO 33 Indian Land Acquisition 34 Community Facilities 35 Flood Prevention 36 Works of Improvement (Watershed) 37 Business and Industrial 39 Resource Conservation and Development 40 Loan Costs, Recoverable and Non-Recoverable 42 Alcohol Production Loans 43 Nonprofit National Rural Development and Finance Corporation 44 Loans (5-27-87) PN 52 RD Instruction 2009-D Exhibit D Page 2 ________________________________________________________________________ _______________Description_________________________________________Code_ Grants: Rental Assistance 21 Water and Waste Disposal, Planning 51 Very Low Income Housing Repair 52 Water and Waste Disposal, Development 53 Rural Development Planning Grants 54 Farm Labor Housing 55 Rural Community Fire Protection Grants 56 Mutual and Self-Help Housing 57 Rural Housing Supervisory Assistance 58 Rural Development 59 Department of Energy Grants 60 DOE Alcohol Fuel Conversion Cost-Sharing 62 Compensation for Construction Defects 63 Rural Housing Preservation Grants 64 Administrative: General, Regular 71 General, Temporary 72 Reimbursable Expenses 76 Interest and Dividends 79 Off-set Credits, PL 89-106 80 Off-set Charges, PL 89-106 81 Undistributed Charges 83 Refunds 85 Receipts and Reimbursement Credits 90 Exhibit E in PDF ONLY. Exhibit F in PDF ONLY. Exhibit G, pages 1 through 5 in PDF ONLY. RD Instruction 2009-D Exhibit G Page 6 DESCRIPTION OF ACCOUNTS Obligation and Expenditure accounts as shown on Exhibit G will be established for the following purposes: A Investments and Loans 33 Loans from Fund for Later Sale - These accounts will be charged for loans made from the fund for later sale. Loans Assigned under Insurance Provisions - These accounts will be charged the amount of principal and interest paid note holders by the fund to purchase notes in default or to purchase notes for servicing actions which require that the note be held by the fund. Loans assigned Under Purchase Agreement - These accounts will be charged for the amounts of principal any interest paid note holders by the fund to purchase notes, at the option of the holder, after the expiration of the fixed redemption period. Redemption of Certificates of Beneficial Ownership - These accounts will be charged for the amount of principal paid to holders by the fund to redeem Certificates of Beneficial Ownership after expiration of the fixed period. Contracts of Guarantee - These accounts will be charged for the amount of principal and interest of the purchase of guaranteed loans. Recertifications - These accounts will be charged with recertified payments and credited with clearances received from Treasury. Delinquent Installments - These accounts will be charged for the amounts paid annually by the fund to note holders for borrowers' delinquent installments of principal and interest. 1/ Recoverable Cost - These accounts will be charged for recoverable costs properly chargeable to the borrowers' accounts: Other - Legal fees, recording fees and expenses incident to foreclosed or mortgaged property. Taxes - Taxes on insured loan property and special assessments. Insurance - Insurance premiums which the borrower fails to pay. Advertising - Advertising costs. Cost Incident to Acquired Property - These accounts will be charged for costs incident to acquired real property: RD Instruction 2009-D Exhibit G Page 7 (Revision 1) Other - Legal fees, recording fees, and payments to prior lien holders. Taxes - Taxes on acquired real property and special assessments. Preservation and Protection - Cost for major repair, building improvements, land development that increase the value of acquired real estate, and other costs necessary for the preservation and protection of acquired real property. Advertising - Advertising costs. 1/ Credit Report fees - These accounts will be charged with the cost or credit report fees of approved loan applicants. Rental Assistance - This account will be charged with all rental assistance obligation and voucher activity applicable to the Rural Housing Insurance Fund. B Other Services 25 Advance Payments - The Office of Management and Budget requires that advance reimbursements (for transfers of funds) be recorded as an expenditure of the paying appropriation and as a reduction of expenditures for the receiving appropriations. The credit entry will be posted as "Obligations and "Vouchers to the Rural Development Appropriation "Salaries and Expenses." This account includes charges applicable to other government agencies when Rural Development may be administering the assets held in trust for said agency. Non-Recoverable Costs - Credit Report Fees - This account will be charged with costs of credit bureau services which will not be collected from the loan applicant, because the loan was not processed, or the amount is determined not to be administratively feasible to collect. Non-Recoverable Cost Incident to Sale of Insured Loans - This account will be charged with cost incident to sale of insured loans. This will include the concession given on block sales to syndicate on open market. (5-27-87) PN 52 RD Instruction 2009-D Exhibit G Page 8 (Revision 1) Agreements/Contracts - This account will be used to record agreements and contracts not identified elsewhere in this Instruction. Penalty Interest - This account will be used to record interest penalty for late payments to private vendors. Agreements/Contracts for FAPDS - This account will be used to record all agreement any contract costs for development of the Automated Program Delivery System. Legal Fees - This account will be used to record all legal fees which are determined to be paid by Rural Development out of the revolving funds. Guarantee Loss Settlements - These accounts will be charged for amounts paid lenders of guaranteed loans for losses claimed under contracts of guarantee. These losses could be paid before or after liquidation of the borrower's security in accordance with loss settlement option elected. This account does not include amounts for acquisition of the borrower's security. 1/ Non-Recoverable Cost Incident to Loans - This account will be charged with costs incident to insured loans, paid by the Government, which cannot properly be charged to the borrower's account or inventory account. It includes cost items ordinarily considered recoverable, but which are prohibited by State Statute from being charged to the borrower. Miscellaneous Expense - This account will be used to record miscellaneous expenses which cannot be included in other categories of this Instruction. Compensation for Construction Defects - This account will be used to record compensation for construction defects paid from the Rural Housing Insurance Fund for fiscal years 1982 and prior. Private Contractors for Emergency Loans - This account will be used to record costs of making and servicing emergency loans using private contractors. Chattel Security Services - This account will be used to record costs of security services for chattel property. Construction Inspectors - This account will be used to record contract costs for construction inspections. Contracts Guaranteed - This account will be used to record contract costs associated with guaranteed loans. RD Instruction 2009-D Exhibit G Page 8A (Added 10-27-95, SPECIAL PN) C Grants, Subsidies, and Contributions 41 Payment Assistance - These accounts will be charged for the amount of payment assistance credited to the borrower’s account. (Revised 10-27-95, SPECIAL PN.) D Interest and Dividends 43 Interest Expense - Additional Yield to Note Holders - These accounts will be charged for payments to private holders of additional interest accrued on the holder's account resulting from sales of loans by the ACIF or the RHIF to yield a higher return to note holders than that stated in the borrower's promissory note. This premium paid to the note holders annually, upon final payments by borrowers or when loans are purchased from note holders. RD Instruction 2009-D Exhibit G Page 9 Interest Expense - Withheld Collections - These accounts will be charged for payment to holders for interest accrued on the holder's account between the dates of any payments made by the borrower and the date of payment to the holder. These payments will be made at the time final payments are remitted to note holders or when loans are purchased from note holders. Interest Expense - Certifications of Beneficial Ownership - These accounts will be charged for payment to holders for interest accrued and paid on Certificates of Beneficial Ownership. These payments will be made annually on the anniversary date of the sale until the expiration of the fixed period. Treasury - Interest - This account will be charged for amounts of interest paid the Treasury on outstanding notes payable which represent borrowings from the Treasury to make loans from the fund for later sale and/or to carry out the provisions of the insurance authority. Interest on Government Equity - This account will be charged for amounts of interest accrued and paid the Treasury on equity of net assets transferred from ECRF and FHA-DLA to ACIF in accordance with FmHA Act of 1972. GNMA Interest - This account will be charged for amounts of interest accrued and paid on Trust Agreement Contracts with FNMA. Interest Subsidy Expense on Guaranteed Loans - These accounts will be charged for amounts paid or accrued to lenders of guaranteed loans for interest subsidy in accordance with the contracts of guarantee. These amounts are determined based on the difference between the rate the borrower pays the lender and the approved Rural Development rate at the time the contract of guarantee is executed. Payments are made semi-annually (or as of the date of assumption) to the lender. Guaranteed Interest Rate Reductions - These accounts will be charged for the amount of interest rate buydown payments made by Rural Development to lenders. These amounts are determined by an agreement between the borrower, lender, and Rural Development to reduce the borrower loan interest rate up to three years. The payments to the lenders will be 50% of the reduced rate not to exceed 2 percentage points. Interest Expense on Participation Certificates - (RHIF) - This account will be charged for amounts of interest accrued and paid on Participation Certificates with GNMA. (5-27-87) PN 52 RD Instruction 2009-D Exhibit G Page 10 E Refunds 44 Withheld Collections - These accounts will be charged for disbursements made to note holders for collections of principal and interest received from borrowers. (Does not include payments to note holders for collections that are not processed through the Fund, if any.) F Offset Charges, PL 89 - 106 This account will be used to record the offset charge from ACIF to the Salaries and Expenses Appropriation. G Undistributed Charges 96 Undistributed Charges - Other Than Certificates of Beneficial Ownership - This is a suspense account for payments made to note holders pending an analysis of the transactions. Payments entered to this account will be cleared to the proper allotment code as soon as the analysis of the transactions is completed. This account will include amounts due note holders for borrower's delinquent installments of principal and interest; purchase of notes by the Government under the insurance provisions, or due to expiration of the fixed redemption period; amounts of collections received from borrowers for principal and interest; and interest accrued on the holders account between the dates of any payments made by the borrower and the date of payment to the holder. Undistributed Charges - Certificates of Beneficial Ownership - This is a suspense account for payments made to holders of Certificates of Beneficial Ownership. Payments to this account will be cleared to the proper allotment code as soon as they are applied to the holders' account. Reimbursement for Losses - This account will be used to record the annual appropriation for losses for RDIF. 1/ District Directors and County Supervisors must indicate on each voucher that includes a recoverable or non-recoverable loan cost item, the appropriate code for the type of account involved. The Finance Office determines, with respect to each type of account, the funds which are properly chargeable for the cost item. Finance Instruction 323.9 designates the funds chargeable for each type of account, indicated by the codes on the vouchers. RD Instruction 2009-D Exhibit H Page 1 ORGANIZATION CODES (Administrative) Positions three and four Used to identify the state (see page 2 of this exhibit for state codes) to which obligation and expenditures are chargeable. For Headquarters organizations these positions will identify the allottee/location (see below) and the next level of the organization. D - OFFICE OF COMMUNITY DEVELOPMENT M – OPERATION AND MANAGEMENT - Washington, D.C. L – OPERATION AND MANAGEMENT - St. Louis P - POLICY AND PLANNING B - RURAL BUSINESS SERVICE H - RURAL HOUSING SERVICE U - RURAL UTILITIES SERVICE S - NATIONAL SHEEP INDUSTRY IMPROVEMENT CENTER C - ALTERNATIVE AGRICULTURAL RESEARCH AND COMMERCIALIZATION CORPORATION Positions five, six, and seven Used to identify additional levels within the organization. State offices begin with “8”, area offices begin with “9”, and local offices use the county code (see RD Organization Listing in 2009-C for county code. This information is revised annually.) See the following pages of this exhibit for headquarters organization codes by agency: AGENCY 07 - RURAL HOUSING SERVICE, page 3. OPERATIONS AND MANAGEMENT, pages 2 thru 4. AGENCY 15 - RURAL UTILITIES SERVICE, pages 6. AGENCY 32 - RURAL BUSINESS-COOPERATIVE SERVICE, pages 8. OFFICE OF COMMUNITY DEVELOPMENT, page 10. POLICY AND PLANNING, page 10. (12-07-05) PN 392 RD Instruction 2009-D Exhibit H Page 2 AGENCY SC - NATIONAL SHEEP INDUSTRY IMPROVEMENT CENTER, page 10. AGENCY AW - ALTERNATIVE AGRICULTURAL RESEARCH AND COMMERCIALIZATION CORPORATION, page 11. ORGANIZATIONAL CODES (Con.) ADMINISTRATIVE NOTE: Organizational units annotated as "General" are to be used only for costs/purchases that benefit the entire particular organizational level. These costs/purchases are not otherwise identifiable to a particular organization. FIELD OFFICES (STATE) __________________________________________________________________________ || STATE || STATE _CODE____________OFFICE_______________||_CODE___________OFFICE__________ || 01 Alabama || 35 New Jersey 02 Arizona || 36 New Mexico 03 Arkansas || 37 New York 04 California || 38 North Carolina 05 Colorado || 40 North Dakota 06 Connecticut || 41 Ohio 07 Delaware || 42 Oklahoma 09 Florida || 43 Oregon 10 Georgia || 44 Pennsylvania 12 Idaho || 45 Rhode Island 13 Illinois || 46 South Carolina 15 Indiana || 47 South Dakota 16 Iowa || 48 Tennessee 18 Kansas || 49 Texas 20 Kentucky || 52 Utah 22 Louisiana || 53 Vermont 23 Maine || 54 Virginia 24 Maryland || 56 Washington 25 Massachusetts || 57 West Virginia 26 Michigan || 58 Wisconsin 27 Minnesota || 59 Wyoming 28 Mississippi || 60 Alaska 29 Missouri || 61 Hawaii, Am. Samoa 31 Montana || 62 Guam and W. Pacific 32 Nebraska || Territories 33 Nevada || 63 Puerto Rico 34 New Hampshire || 64 Virgin Islands || 65-69 Reserved ______________________________________||__________________________________ RD Instruction 2009-D Exhibit H Page 3 STATE OFFICE SUB UNIT EXECUTIVE STAFF 1 MANAGEMENT STAFF 2 PROGRAMS STAFF BUSINESS AND INDUSTRIAL 0 FARMER PROGRAMS 3 COMMUNITY PROGRAMS 4 HOUSING PROGRAMS 5 COMBINATION 8 DISTRICT OFFICE 6 COUNTY OFFICE 7 COUNTY COMMITTEES 9 RURAL HOUSING SERVICE Organizational Unit Org Rural Housing Service (General) H1000 Office of the Administrator H2000 Program Support Staff H3000 Program Support Staff (General) H3100 Office of the Director H3200 Technical Support Branch H3300 Operations Research and Systems Development Branch H3400 Management Support Branch H3500 Policy Support Branch H3600 Single Family Housing H4000 Single Family Housing (General) H4100 Office of the Deputy Administrator H4200 Single Family Housing Direct Loan Division H4300 Single Family Housing Guaranteed Loan Division H4400 Single Family Housing Centralized Servicing Center (St. Louis) H4500 Office of the Director H4510 Collection Service Branch H4520 Risk Management Branch H4530 Cash & Congressionals H4540 Escrow Operations Branch H4550 Borrower Assistance Branch H4560 Customer Service Branch H4570 Multi-Family Housing H5000 Multi-Family Housing (General) H5100 Office of the Deputy Administrator H5200 Multi-Family Housing Processing Division H5300 Multi-Family Housing Portfolio Management Division H5400 (12-07-05) PN 392 RD Instruction 2009-D Exhibit H Page 4 RURAL HOUSING SERVICE (Con.) Organizational Unit Org Community Programs H6000 Community Programs (General) H6100 Office of the Deputy Administrator H6200 Direct Loan & Grant Processing Branch H6300 Guaranteed Loan Processing Branch H6400 Servicing & Special Authorities Branch H6500 OPERATIONS AND MANAGEMENT Operations and Management (General) M1000 Management Reserve M1100 Unallotted Reserve M1110 Under Secretary Reserve M1120 DAOM Reserve M1130 Greenbook Expenses M1140 EEO Settlements/Investigations M1150 Sonya Bird/Mitchell Settlements M1160 Reserved for Budget Division M1170 Reserved for Budget Division M1180 Reserved for Budget Division M1190 Reserved for Budget Division M1200 Reserved for Budget Division M1210 Reserved for Budget Division M1220 Office of the Deputy Administrator (Immediate Office) M2000 Civil Rights M3000 Office of the Director M3100 Program Compliance Branch M3200 Legislative and Public Affairs Staff M4000 Office of the Director M4100 Correspondence Branch M4200 Deputy Director, Public Affairs M4300 Chief Financial Officer M5000 Chief Financial Officer (General) M5100 Office of the Chief Financial Officer M5200 Budget Division M5300 Office of the Director M5310 Administrative Programs Branch M5320 Program Budget Branch M5330 Financial Management Division M5400 Policy and Analysis Division M5500 Deputy Chief Financial Officer (St. Louis) L5600 Deputy Chief Financial Officer (General) L5610 Office of the Deputy Chief Financial Officer L5620 RD Instruction 2009-D Exhibit H Page 5 OPERATIONS AND MANAGEMENT (Con.) Organizational Unit Org Program Management Division (St. Louis) L5630 Office of the Director L5631 Direct Loan and Grant Branch L5632 Guaranteed Loan Branch L5633 Program Reporting Branch L5634 Fiscal and Accounting Division (St. Louis) L5640 Office of the Director L5641 Fiscal Control Branch L5642 Financial Accounting Branch L5643 Fiscal Reconciliation Branch L5644 Cash Management Branch L5645 Policy and Internal Review Division (St. Louis) L5650 Mission Support Division (St. Louis) L5660 Office of the Director L5661 Operations and Scheduling Branch L5662 Support Services Branch L5663 Procurement and Administrative Services M6000 Procurement and Administrative Services (General) M6100 Office of the Assistant Administrator M6200 Procurement Management Division M6300 Office of the Director M6310 Policy and Program Management Branch M6320 Contract Operations Branch M6330 Property & Supply Management Division (St. Louis) L6400 Office of the Director L6410 Property and Procurement Management Branch L6420 Space Management Branch L6430 Support Services Division M6500 Office of the Director M6510 Property and Space Management Branch M6520 General Services Branch M6530 Regulations & Paperwork Management Branch M6540 Information Resources Management M7000 Information Resources Management (General) M7100 Office of the Chief Information Officer M7200 Management Control Staff M7300 Management Services Division M7400 Office of the Director M7410 Information Management Branch M7420 Planning and Policy Branch M7430 Customer Services Division M7500 Office of the Director M7510 Customer Outreach Advisory Branch M7520 (12-07-05) PN 392 RD Instruction 2009-D Exhibit H Page 6 OPERATIONS AND MANAGEMENT (Con.) Organizational Unit Org Office of the Chief Information Officer (St. Louis) L7600 Information Technology Division (St. Louis) L7700 Office of the Director (St. Louis) L7710 Data Services Branch (St. Louis) L7720 Systems Integrity Management Branch M7730 Technical Services Branch (St. Louis) L7740 Telecommunications Branch (St. Louis) L7750 Headquarters Network Branch M7760 Centralized Help Desk (St. Louis) L7770 System Services Division (St. Louis) L7800 Office of the Director (St. Louis) L7810 RHS Branch (St. Louis) L7820 RBS Branch (St. Louis) L7830 RUS/National Development Branch M7840 Financial Management Systems Branch (St. Louis) L7850 Human Resources M8000 Human Resources (General) M8100 Office of the Assistant Administrator M8200 Labor Relations Staff M8300 Headquarters Personnel Services Division M8400 Office of the Director M8410 Headquarters Personnel Services Branch M8420 Human Resources Training Division M8500 Office of the Director M8510 Employee Development Branch M8520 St. Louis Training Branch L8540 Mission Area Personnel Services Division M8600 Office of the Director M8610 Human Resources Programs Branch M8620 RD Field Services Branch (St. Louis) L8630 Alternate Dispute Resolution Staff M9000 RURAL UTILITIES SERVICE Rural Utilities Service (General) U1000 Office of the Administrator U2000 Office of the Administrator U2100 Rural Utilities and Loan Servicing System (RULSS) Staff U2200 Financial Services Staff U3000 Program Accounting and Regulatory Analysis U4000 Program Accounting and Regulatory Analysis (General) U4100 Office of the Assistant Administrator U4200 RD Instruction 2009-D Exhibit H Page 7 RURAL UTILITIES SERVICE (Con.) Organizational Unit Org Program Accounting Services Division U4300 Technical Accounting and Auditing Staff U4310 Northern Regional Accounting Branch U4320 Northern Regional Accounting Branch Field Staff U4330 Southern Regional Accounting Branch U4340 Southern Regional Accounting Branch Field Staff U4350 Program Development and Regulatory Analysis U4400 Assistant Administrator-Electric U5000 Assistant Administrator-Electric (General) U5100 Office of the Assistant Administrator U5200 Office of the Assistant Administrator U5210 Policy Analysis and Loan Management Staff (PALMS) U5220 Northern Regional Division-Electric U5300 Office of the Director U5310 Northern Regional Division (General Field) U5320 Northeast Operations Branch U5330 Northern Engineering Branch U5340 Northwest Operations Branch U5350 Southern Regional Division-Electric U5400 Office of the Director U5410 Southern Regional Division (General Field) U5420 Southeast Operations Branch U5430 Southern Engineering Branch U5440 Southwest Operations Branch U5450 Power Supply Division U5500 Office of the Director U5510 Financial Analysis, Security & Compliance Branch U5520 Power Delivery & Transmission Assessment Branch U5530 Power Resources & Planning Branch U5540 Electric Staff Division U5600 Office of the Director U5610 Transmission Branch U5620 Distribution Branch U5630 Energy Forecasting Branch U5640 Technical Standards Committee "A" U5650 Assistant Administrator-Telecommunications U6000 Assistant Administrator-Telecommunications (General) U6100 Office of the Assistant Administrator U6200 Eastern Area-Telecommunications Program U6300 Office of the Director U6310 Eastern Area Office (General Field) U6320 Eastern Operations Branch U6330 Eastern Engineering Branch U6340 (12-07-05) PN 392 RD Instruction 2009-D Exhibit H Page 8 RURAL UTILITIES SERVICE (Con.) Organizational Unit Org Northwest Area-Telecommunications Program U6500 Office of the Director U6510 Northwest Area Office (General Field) U6520 Northwest Operations Branch U6530 Northwest Engineering Branch U6540 Southwest Area-Telecommunications Program U6600 Office of the Director U6610 Southwest Area Office (General Field) U6620 Southwest Operations Branch U6630 Southwest Engineering Branch U6640 Telecommunications Standards Division U6700 Office of the Director U6710 Inside Plant Branch U6720 Outside Plant Branch U6730 Advanced Services Division U6800 Rural Telephone Bank U6900 Board Member Functions U6910 Agency Projects U6920 Assistant Administrator-Water and Environmental Programs U7000 Assistant Administrator-Water and Environmental Programs (Gen.) U7100 Office of the Assistant Administrator U7200 Water Programs Division U7300 Office of the Director U7310 Program Operations Branch U7320 Portfolio Management Branch U7330 Engineering and Environmental Staff U7600 RURAL BUSINESS-COOPERATIVE SERVICE Rural Business-Cooperative Service (General) B1000 Office of the Administrator B2000 Resources Coordination Staff B3000 Deputy Administrator, Business Programs B4000 Business Programs (General) B4100 Office of the Deputy Administrator B4200 Business & Industry Division B4300 Special Project & Program Oversight Division B4400 Specialty Lenders Division B4500 Deputy Administrator, Cooperative Services Programs B5000 Cooperative Services Programs (General) B5200 Office of the Deputy Administrator B5300 Cooperative Marketing Division B5400 Cooperative Development Division B5500 Cooperative Management Division B5600 RD Instruction 2009-D Exhibit H Page 9 RURAL BUSINESS-COOPERATIVE SERVICE (Con.) Organizational Unit Org National Rural Development Partnership Office B6000 Office of the Director B6088 ALABAMA State Rural Development Council B6001 ARIZONA State Rural Development Council B6002 ARKANSAS State Rural Development Council B6003 CALIFORNIA State Rural Development Council B6004 COLORADO State Rural Development Council B6005 CONNECTICUT State Rural Development Council B6006 DELAWARE State Rural Development Council B6007 FLORIDA State Rural Development Council B6009 GEORGIA State Rural Development Council B6010 IDAHO State Rural Development Council B6012 ILLINOIS State Rural Development Council B6013 INDIANA State Rural Development Council B6015 IOWA State Rural Development Council B6016 KANSAS State Rural Development Council B6018 KENTUCKY State Rural Development Council B6020 LOUISIANA State Rural Development Council B6022 MAINE State Rural Development Council B6023 MARYLAND State Rural Development Council B6024 MASSACHUSETTS State Rural Development Council B6025 MICHIGAN State Rural Development Council B6026 MINNESOTA State Rural Development Council B6027 MISSISSIPPI State Rural Development Council B6028 MISSOURI State Rural Development Council B6029 MONTANA State Rural Development Council B6031 NEBRASKA State Rural Development Council B6032 NEVADA State Rural Development Council B6033 NEW HAMPSHIRE State Rural Development Council B6034 NEW JERSEY State Rural Development Council B6035 NEW MEXICO State Rural Development Council B6036 NEW YORK State Rural Development Council B6037 NORTH CAROLINA State Rural Development Council B6038 NORTH DAKOTA State Rural Development Council B6040 OHIO State Rural Development Council B6041 OKLAHOMA State Rural Development Council B6042 OREGON State Rural Development Council B6043 PENNSYLVANIA State Rural Development Council B6044 RHODE ISLAND State Rural Development Council B6045 SOUTH CAROLINA State Rural Development Council B6046 SOUTH DAKOTA State Rural Development Council B6047 (12-07-05) PN 392 RD Instruction 2009-D Exhibit H Page 10 RURAL BUSINESS COOPERATIVE SERVICE (Con.) Organizational Unit Org TENNESSEE State Rural Development Council B6048 TEXAS State Rural Development Council B6049 UTAH State Rural Development Council B6052 VERMONT State Rural Development Council B6053 VIRGINIA State Rural Development Council B6054 WASHINGTON State Rural Development Council B6056 WEST VIRGINIA State Rural Development Council B6057 WISCONSIN State Rural Development Council B6058 WYOMING State Rural Development Council B6059 ALASKA State Rural Development Council B6060 HAWAII State Rural Development Council B6061 WESTERN PACIFIC TERRITORIES State Rural Development Council B6062 PUERTO RICO State Rural Development Council B6063 VIRGIN ISLANDS State Rural Development Council B6064 State Rural Development Councils (General) B6099 OFFICE OF COMMUNITY DEVELOPMENT Community Development (General) D1000 Office of the Deputy Administrator (Immediate Office) D2000 Empowerment Programs Division D3000 Community Outreach Division D4000 POLICY AND PLANNING Policy and Planning (General) P1000 Deputy Under Secretary for Policy and Planning P2000 Deputy Administrator for Policy and Planning P3000 Deputy Administrator for Policy and Planning (General) P3100 Office of the Deputy Administrator P3200 RD Instruction 2009-D Exhibit H Page 11 NATIONAL SHEEP INDUSTRY IMPROVEMENT CENTER National Sheep Industry Improvement Center (General) S1000 Office of the Director S2000 Sheep Center Board S3000 ALTERNATIVE AGRICULTURAL RESEARCH AND COMMERCIALIZATION CORPORATION Alternative Agricultural Research & Commercialization Corp (General) C1000 oOo (12-07-05) PN 392 RD Instruction 2009-D Exhibit I COST CENTER When reporting activity for field office locations, the accounting classification code will be exploded to generate an additional code called "cost center." This code will be as follows. ________________________________________________________________________ Cost Cost Center Center Codes__________Location_____________Codes__________Location_____________ 01 Alabama 35 New Jersey 02 Arizona 36 New Mexico 03 Arkansas 37 New York 04 California 38 North Carolina 05 Colorado 40 North Dakota 07 Delaware 41 Ohio 07 Maryland 42 Oklahoma 09 Florida 43 Oregon 10 Georgia 44 Pennsylvania 12 Idaho 46 South Carolina 13 Illinois 47 South Dakota 15 Indiana 48 Tennessee 16 Iowa 49 Texas 18 Kansas 52 Utah 20 Kentucky 52 Nevada 22 Louisiana 53 Vermont 23 Maine 53 New Hampshire 25 Massachusetts 53 Virgin Islands 25 Connecticut 54 Virginia 25 Rhode Island 56 Washington 26 Michigan 57 West Virginia 27 Minnesota 58 Wisconsin 28 Mississippi 59 Wyoming 29 Missouri 60 Alaska 31 Montana 61 Hawaii 32 Nebraska 61 Western Pacific Ter. 63 Puerto Rico (5-27-87) PN 52 RD Instruction 2009-D Exhibit J ALLOTMENT CODING - LOAN AND GRANT Special Purpose I All loan disbursements to individuals will be coded for veterans and nonveterans as follows: 05 - loans to veterans 00 - loans to nonveterans RD Instruction 2009-D Exhibit K Page 1 (Revision 1) ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES CODES DESCRIPTIONS AA NFC Agency Specific Agreements AB OCFO-Financial Services AC National Telecom Service Office AD Controller Operations AP Program Funds A0 FISVIS/FFIS A1 Network Engineering Services A2 Telecomm. Business Services (CNMS) A3 National Finance Center A4 NITC - Mainframe Operations/Customer Network A5 NITC - Customer Network Mgmt Services  A6 Telephone Services Operations A7 Integrated Procurement Systems A8 Network Services (LAN) A9 Computer Services Unit - Network Support CA Policy Trng.-Regulatory Stds./Telecomm. Prgms.   Interim Conf./Electric Nat'l Trng. Conferences CB Strategic Risk Management CC Telecomm. Engineering Symposium CD Policy Conference CE Writing Training Conference CF State Engineers Trng. Conference CG Appraiser Training (Lead Base Paint) CH Annual Comm. Dev. Nat'l Trng (OCD) CI State Directors Conference (O&M) CJ RUS Mandatory Training CK National Centers of Excellence (OCD) CL HR Reimbursements (spend out acct.) CM Rural Rental Housing Task Force (RRH) CN FFIS Task Force Travel CP FFIS Training Travel CQ PIC Training CR Civil Rights Conference Policy Meeting (12-07-05) PN 392 RD Instruction 2009-D Exhibit K Page 2 (Revision 1) ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.) CODES DESCRIPTIONS CS RDAPTS Phase I Mandatory Training (RHS) CT American Indian Partners Trng. (OCD) CU Basic B&I Program Training (RBS) CV Program Alternative Dispute Resolution (RBS) CW Managing Cultural Diversity (RHS) CX BRIO Training (RHS) CY MortgageServ and Cross Training (RHS/CSC) C0 MFIS2 Training C1 Rural Home Loan Partnership Conf. C2 Partners for Successful Homeowners Mtg. C3 MFH Advisory Group Policy Meeting C4 Alternative Dispute Res. Trng. C5 Champion Community Trng. Conf. C6 New St. Dirs/Pgm. Dirs. & Loan Spec. C7 Three Intermediary Relending Prg. Reg'l Conf. C8 New Prgm. Directors & Coordinators (MFH/RHS) C9 Customer and Collection Services (CSC/RHS) DA Support Service Proj Mgmt Fee DB Prog Delivery Software Testing DC Centralized Help Desk DD Prog Deliv System Maintenance DE Tape Diskette Duplication DF Cellular Phones DG Annual Work Measurement Study DH Maintenance of PLAS/ADPS DI National Office User Support (On site Support) A DJ National Office User Support (On site Support) B DK HUD/Caivrs (RH) DL Data Conversion Maintenance DM On-line Subscriptions DN MFWS Replacement Equipment DP Upgrade Telecomm. (Partial) DQ Interagency Agreements DR A/E/SEC Equipment RD Instruction 2009-D Exhibit K Page 3 (Added 12-07-05, PN 392) ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.) CODES DESCRIPTIONS DS Maintenance Contracts DT Maintenance of AMAS (RH) DU USDA Service Center Initiative (SCIT) B         DV Monthly Telephone Charges         DW Telephone Toll Charges         DX Agreement Computer Service         DY Imaging RUS Documents         DZ Maintenance ADP Equipment/Software B                     D0 Monthly Telephone Charges/ Telephone A         D1 Monthly Telephone Charges/ Telephone B         D2 OCR Coupon/Other Forms         D3 Create Microfiche Original & Copies         D4 NFC Charges Reorganization         D5 Maintenance ADP Equipment/Software A         D6 Central File Opt Imaging         D7 Administrative Sys Maintenance         D8 Maintenance/Support ORACLE         D9 OTIS/Dev Inventory System                     GA Automated Mailing List         GB Central Supply - Stores         GC Central Supply - Forms     GD Sen. Exec. Serv. Can. Dev. Pgm (SESCDP)         GE Duplication Services         GF Copier Service         GG Central Mail Service         GH USDA Drug Testing Program         GI Executive Secretariat         GJ OPM Federal Employment Services         GK Single Audit Clearinghouse         GL Consolidated Federal Funds Report         GM Small Business Certification         GN Sign Language Services         GP Design Center         (12-07-05) PN 392 RD Instruction 2009-D Exhibit K Page 4 ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.) CODES DESCRIPTIONS GQ Video and Teleconferencing Center         GR HACU Program         GS Mail Prep Unit         GT Employee Express         GU CEPO - Rehab Furniture Operations         GV Agriculture Contract Auto System         GW National Archives Records System         GX Hispanic Advisory Council         GY FEMA Emergency Preparedness         GZ Target Center         G0 Worker Compensation         G1 GSA Space Agency         G2 Unemployment Compensation         G3 Security         G4 Coordinated Federal Wage System         G5 Pre-authorization Funding         G6 USPS Mail         G7 Central Shipping and Receiving         G8 Centralized Excess Property Opns (CEPO)         G9 Central Supply - Forms - Transportation                     IA From FSA for Support to Field         IC General Reimbursements         ID Forest Service         IE Cost Sharing of Environmental Review Requirmt.       IF User Fees from FFB Service         IG From Other Fed. Sources for R.D. Council Suppt.       II From Administration for Native Americans         IJ User Fees for Cooperative Publications         IK Fund for Rural America (Transfer)         IL NAD Bank Reimb to RBS         IM From ARMS Initiative     IN South Africa Communities         IP Ghana CCard         RD Instruction 2009-D Exhibit K Page 5 (Added 12-07-05, PN 392) ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.) CODES DESCRIPTIONS     IQ Ghana Atrip         IW African Coop Development                     I0 From other Agencies for Colloc. Spc         I1 Receipts from National Americorps Program         I2 RHS Transfer from Program Accounts         I3 RUS Transfer from Program Accounts         I4 RBS Transfer from Program Accounts         I5 Transfer from Appalachia Reg. Commission         I5 Appalachian Regional Develop. Prog.         I6 Resource Conservation and Develop. Prog.         I7 From FSA for ADP Support         I8 From FSA for Support to St Louis         I9 FTS 2000 Packet Switch         MC Guaranteed Loan for RBS                     M0 Civil Rights Disability Awareness Conf.         M1 Intro to ICAMS         M2 Section 9006 Farm Bill Training (RBS)         M3 Retirement Seminar (HR)         M4 Homeownership Week (RHS)                   M5 RD National Training Conference         M7 ADR Enhancement Studies                     NG Nigeria                     PA INTERNET/INTRANET/EDI         PB ADP Supplies A         PC Compressed Video Tele (CVTS)         PD Security System Initiative         PE Research/Eval Emerg Tech (INFO)         PF Tech Delivered Instruction         (12-07-05) PN 392 RD Instruction 2009-D Exhibit K Page 6 ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.) CODES DESCRIPTIONS PG New Program Systems         PH Information Systems Plan         PI RMS/RAMP         PJ New Guaranteed Loan System         PK ADP Supplies B         PL Administrative Systems         PM F/O Remote Console System         PN Verification & Valid Software         PP ADP Equip Purchase/Replacement A         PQ ADP Equip Purchase/Replacement B         PR Midwest TARGET Center         PS ADP Supplies (Misc.)         PT LAN/WAN/Voice Communications         PU DLOS Implementation         PV OIRM Target Center         PW USDA Service Center Initiative (SCIT) A         PX Century Data Change         PY Specialized Services         PZ DLOS Software                     P0 RUS Modernization (CUBS)         P1 Data Warehousing         P2 ADP Equipment (Finance Office)         P3 Frame Relay         P4 MFH Integrated System         P5 LAN/WAN Voice Installation         P6 Program Funds Control System         P7 FTS 2001 Implem. & Telecom. Upgrades         P8 Telephone Equip. (Upgrade Nat'l Offc. Syst.)         P9 IRS Offset                     TA SFH Annual Policy Mtg./Loan Underwriting/Grant Admin.       TB RHS/RUS CP Comm. Prgms Policy Mtg.         TC Real Property Leasing (PAS)         RD Instruction 2009-D Exhibit K Page 7 (Added 12-07-05, PN 392) ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.) CODES DESCRIPTIONS TD Hazardous Waste Management Trng         TE Health Care and Audit Training         TF Reinvented MFH Regs. & Policy Training Meeting       TG Basic Envir. Coord./State Envir./Architect & Eng.(RHS/PSS)     TH PSS Tech Support/Policy Mtg         TI RD Shared Neutrals Mediation Training         TJ Mutual Self Help Housing Trng         TK Guaranteed Rural Housing Regs/Servicing         TL ARTS Mgmt Control Trng on Reg 2006M         TM SCRB/M Policy & Trng Conference         TN Conflict Resolution Training         TP MFIS II Implementation Training                     TQ Adv. Comm. Dev. Trng (CaDRI) (OCD)         TR Convergence Trng for AO's/HR Mgrs. Trng.         TS CPM Procurement Trng         TT Rural Home Loan Partnership         TU Guar. RRH Program Trng         TV IRM Training         TW Non-Mandatory Miscellaneous Trng         TX Update of RUS Policies & Regulations/Pgm Planning       TY Electric, Tele. Pgm. & PARA/PASD Nat'l Conf.         TZ Introd. Gen'l Field Repres. Trng. (RUS/TELE)                     T0 Travel Training         T1 Supervisory Refresher Seminar (HR)         T2 Introduction to Supervision         T3 HR Mgt. for Supervisors/Mgrs/NO         T4 Federal Executive Institute         T5 Upward Mobility         T6 1890 Nat'l Scholars Program               XX Financial Statement Adjustments                     (12-07-05) PN 392 RD Instruction 2009-D Exhibit K Page 8 ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.) CODES DESCRIPTIONS 01 General Travel         02 DLOS (Non-ADP)         03 DLOS Relocation         04 CSC Non-ADP Charges         05 Alaskan Villages         06 RD Salary Recertifications         07 Training Tuition, Contracting, etc. (NO/Field/FO)       08 Service Centers (SC)         09 Health Clinic         10 OGC Expenses         11 Accel. Spt. for Agcy. Prog & Partnerships(ASAPP)       12 RHS Program Loan Costs         13 RUS Program Loan Cost         14 RBS Program Loan Costs         15 GSA Teleconferencing Center         16 Jackson County Enviromental Project         17 NADBank Admin. Expenses         18 South Africa Communities         19 ARMS Initiative         20 Salary Recertification (RBS)         21 PFCS (Program Funds Control System)         22 Employee Assistance Program         23 Economic Impact Initiative         24 Puerto Rico Business Program Review Travel (RBS)       25 Civil Rights Disability (equip.)         26 LAPAS Photo Budget         27 Spending for Expired Yr. Obligs. - 1% limitation       28 Recovery of Stolen Govt. Property                     29 Civil Rights Retreat         31 Uncleared GVTS (RBS)                     RD Instruction 2009-D Exhibit K Page 9 (Added 12-07-05, PN 392) ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.) CODES DESCRIPTIONS 1C Automation Coordinator Trng. System (RHS/MFH)         2C Self-Help Automated Report Eval. System (RHS/SFH) 3C Tech Advantage 2002 Conf. (RUS/ELEC)         4C Risk Mgt/Financial Analysis (RUS/ELEC)         5C Homeland Security (RUS/ELEC)         6C Renewable Energy/Distrbtd Gen. (RUS/ELEC)         7C Credit and Financial Analysis (RUS/TELE)         8C NECA Functions & Settlement Proc. (RUS/TELE)         9C Basic Operations Seminar (WEP)                     0D DLOS Equipment         1D CSC ADP Charges         2D FTS 2000         3D RDAPTS         4D Automated Underwriting System /SFH Guaranteed         5D E-Government                     1G Government-wide Council Activities         2G First Gov         3G GSA Blue Pages         4G Transit Subsidy         5G USDA Diversity Council         6G American Indian Higher Education Council         7G USDA Visitor Information Center         8G 1890 Initiatives         9G Honor Awards                     0T Basic Credit & Financial Analysis         1T Water, Waste & Environm. Policy/Trng. Mtg         2T Program Acctg. Services Div. Field Conference         3T Orientation/Streamlined B&I Regs/Lenders         4T BP/CS Annual Program Policy/Basic B&I/GAAP Trng.   (12-07-05) PN 392 RD Instruction 2009-D Exhibit K Page 10 ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.) CODES DESCRIPTIONS 5T Advanced Cooperative Dev. Skill Enhancement         6T IRP CD ROM Training         7T Credit and Financial Analysis Training         8T Strategic Planning Conference         9T National EZ/EC Training Conference         oOo RD Instruction 2009-D Exhibit L Page 1 (Added 12-07-05, PN 392) BUDGET OBJECT CLASS (BOC) ROLLUP FOR BUDGETS BY OBJECT CLASS BOC1 DESCRIPTION OBJECT CLASSES2 1100 Salaries & Benefits 1100-1150, 1154-1158, 1160, 1187-1199, 1200-1289, 1300-1405 1152 Awards 1152-1153, 1406 1170 Overtime 1161-1182 1183 Lump Sum Payments 1183-1186 1290 Relocation 1290-1296, 2113-2114, 2123-2124, 2133-2134, 2153-2154, 2190, 2193, 2210-2213, 2521-2522 2100 Travel 2100-2112, 2115-2122, 2125-2132, 2135-2152, 2160-2189, 2198-2199, 2230-2232, 2575 2300 Leasing 2300-2313, 2340-2343, 2511, 2533-2534 2320 Communications 2320-2339 2350 Postage 2240, 2350-2353, 2355-2357 2400 Printing 2400-2426 2523 Tuition 2509, 2523 2600 Supplies 2600-2691 3100 Equipment w/ Maintenance 2530, 2532, 2535-2539, 3100-3190 2500 Other 2200, 2220-2227, 2354, 2360-2399, 2500-2508, 2510, 2512-2520, 2524-2529, 2531, 2540-2574, 2576-2599, 3200-3260, 4200-4421 1 Enter the object classes in this column on budget documents. 2 Object classes in this column will reduce the budget object class. NOTE: If the organization is allowed to spend money for the object classes listed, but does not receive a separate allotment, enter zero for the dollar amount to indicate zero budget. oOo (12-07-05) PN 392