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Accounting Classification Structures

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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

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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

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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 OACOperating Budget Account Number (OBAN)

• Two digit code assigned by the operating agencies (MAJCOMs) to identify specific funding points

OAC 47, AFMCOBAN E8, WR-ALC

• OBAN U8, 78th ABW

47E8

AFMC WR-ALC

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People First…Mission Always

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

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Warner Robins Air Logistics Center

People First…Mission Always

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 39X02 Travel 40X, 42X, 43X13 Other Purchased Svcs 52X, 53X, 55X, 57X,

58X59X (except 593)

16 Supplies 60X, 61X, 64X, 69X17 Equipment 62X, 63X

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Warner Robins Air Logistics Center

People First…Mission Always

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 expenses54101 – Aircraft Maintenance, Organic57800 – Contract Logistics Support58300 – Contract Sustaining Engineering59400 – Procurement of Technical Data61950 – Other Supplies, Government Purchase Card

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Warner Robins Air Logistics Center

People First…Mission Always

Accounting Classification Structure (Fund Cite)

Example of a Operations & Maintenance Coding Structure5763400 306 47E8 4ABG02 02 609 04 41115F 503000 F03000 YY

Department = 57Fiscal Year = 6Appropriation Symbol = 3400Fund Code = 30Fiscal Year = 6Operating Agency Code = 47Operating Budget Account Number = E8Responsibility Center/Cost Center = 4ABG02Budget Activity/Major Force Program = 02Element of Expense/Investment Code = 609Sales Code = 04Program Element Code = 41115FAccounting & Disbursing Station Number = 503000Department of Defense Activity Address Directory = F03000Emergency & Special Program Code = YY

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Warner Robins Air Logistics Center

People First…Mission Always

Accounting Classification Structure (Fund Cite)

Example of a Central Procurement Coding Structure5763010 116 47E8 11400Z 030000 00000 3150AA 503000 HQ0104

Department = 57Fiscal Year = 6Appropriation Symbol = 3010Fund Code = 11Fiscal Year = 6Operating Agency Code = 47Operating Budget Account Number/Allotment Serial Number = E8Budget Program (First 2 digits of BPAC) = 11Activity Code/Program Code (Last 4 digits of BPAC) = 400ZMaterial Program Code = 030000Systems Management Code = 00000Control Symbol Number or Program Element Code = 3150AAAccounting & Disbursing Station Number = 503000Department of Defense Activity Address Directory = HQ0104

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