VA FinancialPolicyVolumeXIIIChapter02a

TABLE OF CONTENTS
VA FINANCIAL POLICIES AND PROCEDURES

VOLUME XIII CHAPTER 2 - BUDGET OBJECT CODES
APPENDICES A-D
44 - Refunds
APPENDIX C: BUDGET OBJECT CODES - OBJECT CLASS 30
31 - Equipment
32 - Land and Structures
33 - Investments and Loans
APPENDIX D: BUDGET OBJECT CODES - OBJECT CLASS 40
41 - Grants, Subsidies and Contributions
Back to Volume XIII Chapter 2, Budget Object Codes
22 - Transportation of Things
23 - Rent, Communications and Utilities
42 - Insurance Claims and Indemnities
43 - Interest and Dividends
24 - Printing and Reproduction
25 - Other Contractual Services
26 - Supplies and Materials
APPENDIX B: BUDGET OBJECT CODES - OBJECT CLASS 20
21 - Travel and Transportation of Persons
APPENDIX A: BUDGET OBJECT CODES - OBJECT CLASS 10
10 - Administrative Personnel
11 - Personnel Compensation
12 - Personnel Benefits
13 - Benefits for Former Personnel
VA FINANCIAL POLICIES AND PROCEDURES VOLUME XIII CHAPTER 2
Object Class 10 - Personnel Compensation and Benefits
These BOC provide personnel classification position descriptions.
BOC
1000
1001
1002
1005
1006
1007
1008
1009
1011
1012
1013
1014
1015
1016
Gross salaries and wages for services of individuals rendered to the Federal Government, including terminal leave;
compensation for personal services contracted for under authority of 38 U.S.C. 513 for persons who are on a
regularly scheduled tour of duty; services rendered by consultants or others; differentials for services abroad;
premium pay (e.g., overtime, holiday, standby and night differential); allowances paid incident to employment; and
payments to other funds for the benefit of employees.
Questions concerning additions, deletions or modifications of BOC should be directed to Carol Watson at 202-461-
6384 or Carol.Watson@va.gov in the Office of Financial Policy. OFPs main number is 202-461-6036.
Clerical Personnel. Includes secretaries and clerk typists, file clerks and other clerical-type
personnel.
10 Administrative Personnel.
Veterans Canteen Service (VCS) Administration.
Administrative Personnel not Otherwise Classified. Excludes secretaries and all other clerical-
type employees.
Fee Basis --Dental Services. OASDI charges for on-station fee dental services. See BOC 2571 for
all other costs associated with this fee basis appointment.
Fee Basis -- Consultants and Attendance. OASDI charges for fee basis consultants and attending.
Respiratory Therapists.
Other Therapists. Includes corrective, manual arts, recreation and educational therapists.
Physical Therapist.
Occupational Therapist.
1017
Description
Purchase and Hire Employees - Personal Property. Capitalized personal property costs.
Purchase and Hire Employees - Real Property. Capitalized real property costs.
1010, 1020 and 1030 Series - Allied Health Care Personnel Summary.
Fee Basis Physicians. OASDI Charges for on-station fee physicians services. See BOC 2561 for
Computer Systems Analysts, Programmers and Computer Operators.
Wage Rate Employees.
Purchase and Hire Employees. Non-Capitalized.
2 9/13/2014
1018
1019
1020
1021
1022
1023
1024
1025
1026
1027
1028
1029
1030
1031
1032
1033
1034
1035
1036
1037
1038
1039
1041
1042
1043
1044
1045
1046
1047
Substance Abuse Fellows and Clinical Pharmacology Fellows.
Medical/Laboratory and Pathology Technicians.
Laboratory Aides and Workers.
Nuclear Medicine Technicians and Aides.
Radiology Technician. Includes Diagnostic and Therapeutic Radiology.
Spinal Cord Injury Fellows.
Chemists, Physicists, Microbiologists and Other Physical and Health Science Professionals.
1040 Series - Fellows Summary.
Pharmacy Technicians and Aides.
Pharmacists.
Orthopedists and Prosthetics.
Dietitian.
Dietetic Technician.
Physicians Geriatrics Neuro Psych Fellows Program.
Psychiatry Research Fellows.
Audiologist and Speech Pathologist.
Other Health Technicians and Aides not Previously Identified.
Recreation Specialists, Aides and Technicians. Excludes recreational therapists.
Schizophrenia Research Fellows.
Fee Basis Other than Physicians and Nursing. OASDI charges for onstation fee services for
professional, technical and medical services other than physicians and nurses. Includes physician
assistants, expandedfunction dental auxiliaries, licensed physical therapists, certified or registered
respiratory therapists, licensed practical or vocational nurses, occupational therapists and pharmacist
and nursing assistants, etc. See BOC 2566 for all other costs associated with this fee basis
appointment.
Psychology Aides and Technicians. Includes Alcohol and Rehabilitation Technicians.
Medical/Laboratory Technologist.
VA Fellows as RWJ Clinical Scholars and Health Service Research.
Medical Machine Technicians. Includes EKG technicians.
Nuclear Medicine Technologist.
Dental Assistants, Hygienists, Aides, Dental Lab Aides and Technicians.
Social Worker Aides and Technicians.
Dental Geriatric Fellows Program and Dental Research.
Radiology Technologist. Includes Diagnostic and Therapeutic Radiology.
Social Worker.
3 9/13/2014
1048
1049
1051
1052
1053
1054
1055
1056
1061
1062
1063
1064
1065
1066
1067
1068
1071
1072
1073
1074
1076
1077
1078
1079
1081
1082
1083
1084
1085
1087
Nurse Anesthetists.
1060 Series - Professional Nursing Personnel Summary.
Trainees - Administrative Training Program.
Geriatrics Expansion.
Summer Trainees. Includes only the following allied health type summer trainees paid on a per
annum basis: Audiology and Speech Pathology, Blind Rehabilitation, Psychology Practicum (Pre-
intern) and Social Work (Ph.D. or Masters).
Registered Nurses. Excludes Nurse Practitioners (Sub-Object Codes 1064) and Nurse Anesthetist
(Sub-Object Codes 1063), but includes graduate nurses.
Administrative Nurse Trainees.
Interdisciplinary Team Training in Geriatrics.
Dentists - Residents, Non career.
Podiatry Residents.
Without Compensation (WOC) Employees Receiving Quarters, Subsistence and Laundry
(QS&L).
1080 Series - Physicians and Optometrists.
Upward Mobility. Includes only VA Central Office authorized and funded upward mobility positions
and activities.
Trainees - Allied Health Programs.
1050 Series - Trainees Summary.
Ambulatory Care Fellows.
Neuroscience and Traumatic Brain Injuries.
Nursing Aides and Nursing Assistants.
Nurse Practitioners.
LPNs and LVNs.
Psychologists, Physicians and Dentists - Research Associates.
Physicians Assistants.
1070 Series - Dental, Podiatrists, Without Compensation (WOC) Employees.
Clinical Psychologists and Counseling Psychologists. Full Time and Part Time, other than
Consultants or Trainees.
Dentists - Full Time.
Physicians - Full Time.
Physicians - Part Time.
Podiatrists.
Expanded Dental Auxiliaries.
Clinical Nurse Specialists.
Fee Basis Nursing. OASDI Charges for on-station fee nursing services, including Nurses and
Nurse Anesthetists. See BOC 2564 for all other costs associated with this fee basis appointment.
Dentists - Part Time.
Chiropractors.
Physicians - Residents, Non career.
4 9/13/2014
1088
1089
1091
1092
1093
1094
1095
1096
1097
Personnel Compensation, Personnel Benefits and Benefits for Former Personnel
BOC
1100
1101
1102
1103
1104
1105
1106
1107
1108
1109
Holiday Pay.
Regular Pay. Includes merit pay.
Overtime Pay.
Subsistence and Temporary Expenses, Real Estate Costs and Miscellaneous Expenses -
Public Law 89-516.
Employee Compensation Payments.
Employee Salary Continuation. These are individuals who are not at work and are in an on-the-job
injury status, as defined and authorized by the Federal Employees Compensation Act as amended, 5
U.S.C. 8101 et SEQ.
11 Personnel Compensation.
Employees on Sick Leave Pending Disability Retirement.
Compensation directly related to duties performed for the Government by Federal civilian employees, military
personnel and non-Federal personnel.
The budget object codes for Personnel Compensation (11), Personnel Benefits (12) and Benefits for Former
Personnel (13) are prescribed to facilitate development of Department budget estimates in conformance with Office
of Management and Budget requirements. The total amount charged to the "Personnel Classification Sub-Object
Codes (10 series)" must equal the total of the "11," "12," and "13" budget object code series.
Terminal Leave Pay.
Post Differential.
Premium Pay on an Annual Basis (Standby).
Sunday Premium Pay.
On Call Pay.
Optometrists.
Stay-in-School Program - Part-time Employment of Needy Students.
Description
1090 Series - All Other.
Unemployment Compensation.
Optometry Residents.
Night Differential Pay.
Federal, Summer Employment Program for Youth - Summer Aides.
5 9/13/2014
1110
1111
1112
1113
1114
1115
1116
1117
1118
1119
1120
1121
1122
1123
1124
1125
1126
1127
1128
1129
1130
1131
Geographic Pay.
Relocation Bonus.
Physicians Comparability Allowance.
Incentive Awards, Cash or Non-Cash.
Foreign Language Awards: Limited to Law Enforcement Officers (LEOs).
Retention Allowance.
Hazard Pay Differential.
Staffing Differential.
Supervisory Differential.
Locality Pay.
Credit Reform. (VACO use only)
Recruitment Bonus.
Re-employed Annuitants, Reimbursement to the Civil Service Retirement and Disability Fund
for Re-employed Annuitants.
Senior Executive Service Bonus.
Market Pay Part-time Dentists. Component of pay for all part-time dentists based on the relative
recruitment difficulties for the specialty and location. This BOC was formerly known as special pay.
Per Public Law 108-445, effective 1/8/2006, this pay component will be known as market pay.
Market Pay Part-time Physicians. Component of pay for all part-time physicians based on the
relative recruitment difficulties for the specialty and location. This BOC was formerly known as
special pay. Per Public Law 108445, effective 1/8/2006, this pay component will be known as
market pay.
Market Pay Full-time Physicians. Component of pay for all full-time physicians based on the
special pay. Per Public Law 108-445, effective 1/8/2006, this pay component will be known as
market pay.
Performance Pay for Physicians and Dentists Only. Component of pay which physicians and
dentists may receive paid as a lump sum annually based on achievement or specific goals and
objectives.
Market Pay Full-time Dentists. Component of pay for all full-time dentists based on the relative
Saturday Premium Pay.
Premium Pay in Lieu of Overtime.
Employee Special Pay.
6 9/13/2014
1132
1133
1134
1136
1137
1138
1140
1150
1151
1152
1153
Repayment of Advanced FEHB Premiums.
Employees Award Program - Residents, Fee Basis, Without Compensation (WOC) and
Purchase and Hire. The definition of an employee as set forth in 5 U.S.C. section 2105(a)(1)
includes individuals in the civil service appointed by the President, a Member of Congress, a member
of a uniformed service or an individual who is an employee under section 2105(a)(1), among others.
Includes also formal appointments as Without Compensation (WOC) employees under VA's
Voluntary Service program, manual 38 U.S.C. 4114 (now 7405) and VA Handbook 1620.1/1,
paragraph 3a. All individuals appointed must be engaged in the performance of a Federal function
and remain under VA supervision and control. Individuals who do not meet the definition of an
employee and who may not participate in VAs Employee Recognition and Awards Program
are as follows: (1) voluntary service from students, VA Manual MP-5, Part 1, Chapter 300(4C)
and (2) Fee Basis employees hired through the contract authority of 38 U.S.C. Section 513.
Deactivated 10/1/06 Physicians Performance Pay Do not use.
Clear Special Pay Transactions
Recoupment from Carriers of Advanced FEBH Paid by VA. Refund to VA from Carriers of
Federal Employee Health Benefits advanced for employees on leave without pay. Normally results
from employee being approved for Workmen's Compensation or disability retirement.
Advanced Federal Employees Health Benefits (FEHB). Includes employee's share of advanced
Federal Employees Health Benefits (FEHB). For employees in an insufficient or non-pay status, the
employee's share will be charged as a salary advance to the employee.
12 Personnel Benefits.
Reservist Differential Pay & Interest. DFAS Pay Entitlement for Reservist Differential Pay &
Reservist Interest.
Declared Emergency Incremental Pay. Includes the incremental cost of personal services related
to the emergency, including the additionally overtime, shift differential, hazardous duty, holiday pay,
etc. incurred in connection with and directly related to the Declared Emergency. It should be noted
that this would also include regular pay for the duration of the Declared Emergency for any positions
that are temporarily or permanently added to the payroll to deal with the effects of the emergency.
Performance Awards.
Executive Nurses Special Pay. As defined by the Health Care Personnel Enhancement Act of
2004 (Public Law 108-445).
Benefits for currently employed Federal civilian, military and certain non-Federal personnel.
Travel Savings Award Program. Incentive award given for the travel savings award program.
7 9/13/2014
BOC
1201
1203
1204
1205
1206
1207
1208
1209
1210
1211
1212
1213
1214
1215
1216
1217
1218
1219
1220
1221
1222
1223
1224
1225
1226
1227
1228
1229
1230
1231
Federal Employees Health Benefits - VA Share.
Living Allowances and Educational Assistance.
Subsistence and Temporary Miscellaneous Moving Expenses.
Civil Service Retirement Fund - VA Share.
Flexible Spending Account (FSA) Program for Dependent Care Administration Costs.
Office of Workers' Compensation Program Payments.
Uniform Allowances.
Unfunded Federal Employee Retirement System (FERS) Costs. To record unfunded costs
related to FERS.
Unfunded Post Retirement Pension Expense - CSRS.
Description
Benefits, Canteen Service.
Quarters, Subsistence and Laundry (QS&L) Allowances Provided Without Compensation
(WOC) Employees.
Real Estate Costs.
Relocation Income Tax and [Federal/State] Withholding Tax.
Federal Employees Life Insurance Fund - VA Share (FELIF).
Unfunded Post Retirement Other Retirement Benefits (ORB) Expense, Federal Employee
Health Benefits (FEHB).
Accrued Annual Leave Expense. (VACO Station #150 use only).
Fee Basis - Medicare - VA Share.
Unfunded Post Retirement Other Retirement Benefits (ORB) Expense, Federal Employees'
Group Life Insurance (FEGLI).
Accrued Funded Annual Leave. To record accrued funded annual leave. (Supply Fund 36x4537,
Franchise Fund 36x4539 and Canteen Service Revolving Fund 36x4014 use only)
Medicare - VA Share.
Repayment Student Loan Program.
Federal Employees Retirement System (FERS) Regular Share.
Federal Employees Retirement System (FERS) Special VA Share, includes firefighters.
Fee Basis - OASDI - VA Share.
Federal Employees Retirement System (FERS) Thrift VA Share.
Employers Tax, Old Age Survivors Disability Insurance (OASDI).
Flexible Spending Account (FSA) Program for Health Care Administration Fees.
Changes in Actuarial Federal Employees' Compensation Act (FECA) Liability Expense. (VACO
Station #150 use only).
Direct Payment of Closing Costs. To record income paid to employees for participation in the
direct payment of closing costs program.
Accrued Federal Employees' Compensation Act (FECA) Expenses. (VACO Station #150 use
only).
8 9/13/2014
1232 FERS REG VA SHARE HIRED AFTER 12.
1234
1235
1236
1237 FERS REG VA SHARE HIRED AFTER 13.
1238 FERS SPC VA SHARE HIRED AFTER 13.
1283
1284
1286
1288
BOC
1301
1302
1303
1304
Unemployment Compensation Payments.
Liability Insurance Reimbursement Program. Includes supervisors, management and law
enforcement officers, as defined in 5 U.S.C. 8331 (20) or 8401 (17). Persons under the special 6(c)
retirement system 20 years of service and age 50 retirement plan.
Child Care Subsidy. To record employee benefits.
Recruitment Bonus. To record recruitment bonus paid to employees.
Retention Allowance. To record retention allowance paid to employees.
Relocation Bonus. To record relocation bonus paid to employees.
Benefits to certain former civilian and military
Garnishment Fee Cost. To record the fee charged by DFAS for wage garnishment on behalf of VA.
1233
1287
Description
1285
Transit Benefit Pretax. To segregate the total cost of the Pre-Tax (Transit) Benefit Program. This
BOC is expected to maintain minimal cost and it will be cleared by the pre-tax employee withholdings
deposited in the Transit Suspense Account 36X6501.
Transit Subsidy.
Education Debt Reduction Program. To record payments for employees as prescribed by 38
U.S.C. 7681-7683. (VHA use only)
Severance Pay, Public Law 89-301.
13 Benefits for Former Personnel.
FERS REG VA SHARE HIRED AFTER 12.
Other Benefits.
Voluntary Separation Incentive.
9 9/13/2014
10 9/13/2014
11 9/13/2014
12 9/13/2014
13 9/13/2014
Gross salaries and wages for services of individuals rendered to the Federal Government, including terminal leave;
compensation for personal services contracted for under authority of 38 U.S.C. 513 for persons who are on a
regularly scheduled tour of duty; services rendered by consultants or others; differentials for services abroad;
premium pay (e.g., overtime, holiday, standby and night differential); allowances paid incident to employment; and
payments to other funds for the benefit of employees.
Questions concerning additions, deletions or modifications of BOC should be directed to Carol Watson at 202-461-
6384 or Carol.Watson@va.gov in the Office of Financial Policy. OFPs main number is 202-461-6036.
Clerical Personnel. Includes secretaries and clerk typists, file clerks and other clerical-type
personnel.
Veterans Canteen Service (VCS) Administration.
Administrative Personnel not Otherwise Classified. Excludes secretaries and all other clerical-
type employees.
Fee Basis --Dental Services. OASDI charges for on-station fee dental services. See BOC 2571 for
Fee Basis -- Consultants and Attendance. OASDI charges for fee basis consultants and attending.
Respiratory Therapists.
Other Therapists. Includes corrective, manual arts, recreation and educational therapists.
Physical Therapist.
Occupational Therapist.
Description
Purchase and Hire Employees - Personal Property. Capitalized personal property costs.
Purchase and Hire Employees - Real Property. Capitalized real property costs.
1010, 1020 and 1030 Series - Allied Health Care Personnel Summary.
Fee Basis Physicians. OASDI Charges for on-station fee physicians services. See BOC 2561 for
Computer Systems Analysts, Programmers and Computer Operators.
Wage Rate Employees.
Purchase and Hire Employees. Non-Capitalized.
14 9/13/2014
Substance Abuse Fellows and Clinical Pharmacology Fellows.
Medical/Laboratory and Pathology Technicians.
Laboratory Aides and Workers.
Nuclear Medicine Technicians and Aides.
Radiology Technician. Includes Diagnostic and Therapeutic Radiology.
Spinal Cord Injury Fellows.
Chemists, Physicists, Microbiologists and Other Physical and Health Science Professionals.
1040 Series - Fellows Summary.
Pharmacy Technicians and Aides.
Pharmacists.
Orthopedists and Prosthetics.
Dietitian.
Dietetic Technician.
Physicians Geriatrics Neuro Psych Fellows Program.
Psychiatry Research Fellows.
Audiologist and Speech Pathologist.
Other Health Technicians and Aides not Previously Identified.
Recreation Specialists, Aides and Technicians. Excludes recreational therapists.
Schizophrenia Research Fellows.
Fee Basis Other than Physicians and Nursing. OASDI charges for onstation fee services for
professional, technical and medical services other than physicians and nurses. Includes physician
assistants, expandedfunction dental auxiliaries, licensed physical therapists, certified or registered
respiratory therapists, licensed practical or vocational nurses, occupational therapists and pharmacist
and nursing assistants, etc. See BOC 2566 for all other costs associated with this fee basis
appointment.
Psychology Aides and Technicians. Includes Alcohol and Rehabilitation Technicians.
Medical/Laboratory Technologist.
VA Fellows as RWJ Clinical Scholars and Health Service Research.
Medical Machine Technicians. Includes EKG technicians.
Nuclear Medicine Technologist.
Dental Assistants, Hygienists, Aides, Dental Lab Aides and Technicians.
Social Worker Aides and Technicians.
Dental Geriatric Fellows Program and Dental Research.
Radiology Technologist. Includes Diagnostic and Therapeutic Radiology.
Social Worker.
15 9/13/2014
Nurse Anesthetists.
1060 Series - Professional Nursing Personnel Summary.
Trainees - Administrative Training Program.
Geriatrics Expansion.
Summer Trainees. Includes only the following allied health type summer trainees paid on a per
annum basis: Audiology and Speech Pathology, Blind Rehabilitation, Psychology Practicum (Pre-
intern) and Social Work (Ph.D. or Masters).
Registered Nurses. Excludes Nurse Practitioners (Sub-Object Codes 1064) and Nurse Anesthetist
(Sub-Object Codes 1063), but includes graduate nurses.
Administrative Nurse Trainees.
Interdisciplinary Team Training in Geriatrics.
Dentists - Residents, Non career.
Podiatry Residents.
Without Compensation (WOC) Employees Receiving Quarters, Subsistence and Laundry
(QS&L).
1080 Series - Physicians and Optometrists.
Upward Mobility. Includes only VA Central Office authorized and funded upward mobility positions
and activities.
Trainees - Allied Health Programs.
1050 Series - Trainees Summary.
Ambulatory Care Fellows.
Neuroscience and Traumatic Brain Injuries.
Nursing Aides and Nursing Assistants.
Nurse Practitioners.
LPNs and LVNs.
Psychologists, Physicians and Dentists - Research Associates.
Physicians Assistants.
1070 Series - Dental, Podiatrists, Without Compensation (WOC) Employees.
Clinical Psychologists and Counseling Psychologists. Full Time and Part Time, other than
Consultants or Trainees.
Dentists - Full Time.
Physicians - Full Time.
Physicians - Part Time.
Podiatrists.
Expanded Dental Auxiliaries.
Clinical Nurse Specialists.
Fee Basis Nursing. OASDI Charges for on-station fee nursing services, including Nurses and
Nurse Anesthetists. See BOC 2564 for all other costs associated with this fee basis appointment.
Dentists - Part Time.
Chiropractors.
Physicians - Residents, Non career.
16 9/13/2014
Holiday Pay.
Overtime Pay.
Subsistence and Temporary Expenses, Real Estate Costs and Miscellaneous Expenses -
Public Law 89-516.
Employee Compensation Payments.
Employee Salary Continuation. These are individuals who are not at work and are in an on-the-job
injury status, as defined and authorized by the Federal Employees Compensation Act as amended, 5
U.S.C. 8101 et SEQ.
11 Personnel Compensation.
Employees on Sick Leave Pending Disability Retirement.
Compensation directly related to duties performed for the Government by Federal civilian employees, military
personnel and non-Federal personnel.
The budget object codes for Personnel Compensation (11), Personnel Benefits (12) and Benefits for Former
Personnel (13) are prescribed to facilitate development of Department budget estimates in conformance with Office
of Management and Budget requirements. The total amount charged to the "Personnel Classification Sub-Object
Codes (10 series)" must equal the total of the "11," "12," and "13" budget object code series.
Terminal Leave Pay.
Post Differential.
Premium Pay on an Annual Basis (Standby).
Sunday Premium Pay.
On Call Pay.
Optometrists.
Stay-in-School Program - Part-time Employment of Needy Students.
Description
1090 Series - All Other.
Unemployment Compensation.
Optometry Residents.
Night Differential Pay.
Federal, Summer Employment Program for Youth - Summer Aides.
17 9/13/2014
Geographic Pay.
Relocation Bonus.
Physicians Comparability Allowance.
Incentive Awards, Cash or Non-Cash.
Foreign Language Awards: Limited to Law Enforcement Officers (LEOs).
Retention Allowance.
Hazard Pay Differential.
Staffing Differential.
Supervisory Differential.
Locality Pay.
Credit Reform. (VACO use only)
Recruitment Bonus.
Re-employed Annuitants, Reimbursement to the Civil Service Retirement and Disability Fund
for Re-employed Annuitants.
Senior Executive Service Bonus.
Market Pay Part-time Dentists. Component of pay for all part-time dentists based on the relative
Market Pay Part-time Physicians. Component of pay for all part-time physicians based on the
special pay. Per Public Law 108445, effective 1/8/2006, this pay component will be known as
market pay.
Market Pay Full-time Physicians. Component of pay for all full-time physicians based on the
special pay. Per Public Law 108-445, effective 1/8/2006, this pay component will be known as
market pay.
Performance Pay for Physicians and Dentists Only. Component of pay which physicians and
dentists may receive paid as a lump sum annually based on achievement or specific goals and
objectives.
Market Pay Full-time Dentists. Component of pay for all full-time dentists based on the relative
Saturday Premium Pay.
Premium Pay in Lieu of Overtime.
Employee Special Pay.
18 9/13/2014
Repayment of Advanced FEHB Premiums.
Employees Award Program - Residents, Fee Basis, Without Compensation (WOC) and
Purchase and Hire. The definition of an employee as set forth in 5 U.S.C. section 2105(a)(1)
includes individuals in the civil service appointed by the President, a Member of Congress, a member
of a uniformed service or an individual who is an employee under section 2105(a)(1), among others.
Includes also formal appointments as Without Compensation (WOC) employees under VA's
Voluntary Service program, manual 38 U.S.C. 4114 (now 7405) and VA Handbook 1620.1/1,
paragraph 3a. All individuals appointed must be engaged in the performance of a Federal function
and remain under VA supervision and control. Individuals who do not meet the definition of an
employee and who may not participate in VAs Employee Recognition and Awards Program
are as follows: (1) voluntary service from students, VA Manual MP-5, Part 1, Chapter 300(4C)
and (2) Fee Basis employees hired through the contract authority of 38 U.S.C. Section 513.
Deactivated 10/1/06 Physicians Performance Pay Do not use.
Clear Special Pay Transactions
Recoupment from Carriers of Advanced FEBH Paid by VA. Refund to VA from Carriers of
Federal Employee Health Benefits advanced for employees on leave without pay. Normally results
from employee being approved for Workmen's Compensation or disability retirement.
Advanced Federal Employees Health Benefits (FEHB). Includes employee's share of advanced
Federal Employees Health Benefits (FEHB). For employees in an insufficient or non-pay status, the
employee's share will be charged as a salary advance to the employee.
12 Personnel Benefits.
Reservist Differential Pay & Interest. DFAS Pay Entitlement for Reservist Differential Pay &
Reservist Interest.
Declared Emergency Incremental Pay. Includes the incremental cost of personal services related
to the emergency, including the additionally overtime, shift differential, hazardous duty, holiday pay,
etc. incurred in connection with and directly related to the Declared Emergency. It should be noted
that this would also include regular pay for the duration of the Declared Emergency for any positions
that are temporarily or permanently added to the payroll to deal with the effects of the emergency.
Performance Awards.
Executive Nurses Special Pay. As defined by the Health Care Personnel Enhancement Act of
2004 (Public Law 108-445).
Benefits for currently employed Federal civilian, military and certain non-Federal personnel.
Travel Savings Award Program. Incentive award given for the travel savings award program.
19 9/13/2014
Federal Employees Health Benefits - VA Share.
Living Allowances and Educational Assistance.
Subsistence and Temporary Miscellaneous Moving Expenses.
Civil Service Retirement Fund - VA Share.
Flexible Spending Account (FSA) Program for Dependent Care Administration Costs.
Office of Workers' Compensation Program Payments.
Uniform Allowances.
Unfunded Federal Employee Retirement System (FERS) Costs. To record unfunded costs
related to FERS.
Unfunded Post Retirement Pension Expense - CSRS.
Description
Benefits, Canteen Service.
Quarters, Subsistence and Laundry (QS&L) Allowances Provided Without Compensation
(WOC) Employees.
Real Estate Costs.
Relocation Income Tax and [Federal/State] Withholding Tax.
Federal Employees Life Insurance Fund - VA Share (FELIF).
Unfunded Post Retirement Other Retirement Benefits (ORB) Expense, Federal Employee
Health Benefits (FEHB).
Accrued Annual Leave Expense. (VACO Station #150 use only).
Fee Basis - Medicare - VA Share.
Unfunded Post Retirement Other Retirement Benefits (ORB) Expense, Federal Employees'
Group Life Insurance (FEGLI).
Medicare - VA Share.
Repayment Student Loan Program.
Federal Employees Retirement System (FERS) Regular Share.
Federal Employees Retirement System (FERS) Special VA Share, includes firefighters.
Fee Basis - OASDI - VA Share.
Federal Employees Retirement System (FERS) Thrift VA Share.
Employers Tax, Old Age Survivors Disability Insurance (OASDI).
Flexible Spending Account (FSA) Program for Health Care Administration Fees.
Changes in Actuarial Federal Employees' Compensation Act (FECA) Liability Expense. (VACO
Station #150 use only).
Direct Payment of Closing Costs. To record income paid to employees for participation in the
direct payment of closing costs program.
Accrued Federal Employees' Compensation Act (FECA) Expenses. (VACO Station #150 use
only).
20 9/13/2014
Unemployment Compensation Payments.
Liability Insurance Reimbursement Program. Includes supervisors, management and law
enforcement officers, as defined in 5 U.S.C. 8331 (20) or 8401 (17). Persons under the special 6(c)
retirement system 20 years of service and age 50 retirement plan.
Child Care Subsidy. To record employee benefits.
Recruitment Bonus. To record recruitment bonus paid to employees.
Retention Allowance. To record retention allowance paid to employees.
Relocation Bonus. To record relocation bonus paid to employees.
Benefits to certain former civilian and military
Garnishment Fee Cost. To record the fee charged by DFAS for wage garnishment on behalf of VA.
Description
Transit Benefit Pretax. To segregate the total cost of the Pre-Tax (Transit) Benefit Program. This
BOC is expected to maintain minimal cost and it will be cleared by the pre-tax employee withholdings
deposited in the Transit Suspense Account 36X6501.
Transit Subsidy.
Education Debt Reduction Program. To record payments for employees as prescribed by 38
U.S.C. 7681-7683. (VHA use only)
Severance Pay, Public Law 89-301.
13 Benefits for Former Personnel.
FERS REG VA SHARE HIRED AFTER 12.
Other Benefits.
Voluntary Separation Incentive.
21 9/13/2014
22 9/13/2014
23 9/13/2014
24 9/13/2014
25 9/13/2014
BOC
2101
2102
2103
2104
2105
2106
Questions concerning additions, deletions or modifications of BOC should be directed
to Carol Watson at 202-461-6384 or Carol.Watson@va.gov in the Office of Financial
Policy. OFPs main number is 202-461-6036.
OBJECT CLASS 20 - CONTRACTUAL SERVICES AND SUPPLIES
21 Travel and Transportation of Persons.
Includes charges incurred for transportation of Government employees or others, the
per diem allowances while in authorized travel status and other expenses incident to
travel that are to be paid by the Government either directly or by reimbursing the
traveler. Consists of both travel away from official stations, local travel and
transportation of persons in and around the official station of an employee.
Description
Permanent Duty Travel (Non-Taxable). Covers the cost of personnel
transfers including transportation while in route between employees' old and
new official stations, to the extent that the reimbursement does not exceed
IRS rates (FSC use only)
Permanent Duty Travel. Meals only.
Permanent Duty Travel (Taxable). For reimbursement of the cost of
personnel transfers including transportation while in route between
employees old and new stations, to the extent such reimbursement exceeds
IRS rates. (FSC use only)
PCS House Hunting Travel. Includes all travel and transportation
expenses of the employee and spouse or of either of them, for one round
trip between the old and new duty stations for the purpose of seeking
residence quarters.
Employee Training or Temporary Duty Travel (Prior to FY 2014). See
2170 and 2171 except for not to exceed travel authorizations.
Employee Administrative Travel (Prior to FY 2014). See 2172 and 2173
except for not to exceed travel authorizations.
26 9/13/2014
2111
2112
2113
2114
2115
2119
2120 Beneficiary Travel - Eligible Beneficiary when transported via POV -
Mileage. All costs relating to reimbursement of personal funds expended by
an eligible beneficiary for transport by Personally Owned Vehicle (POV)
mileage reimbursement. This includes associated costs such as tolls, ferry
fares, parking, lodging, meals, and etc.
Beneficiary Travel Other than Mileage. All beneficiary travel charges,
EXCEPT MILEAGE, will be charged to this BOC. This includes items such
as ambulance service for beneficiaries, tokens and tickets. Mileage will be
charged to BOC 2120.
Employee Medical Travel. Travel by employee performed directly in
connection with the care and treatments of medical beneficiaries, e.g.,
employee attendants, visits by medical personnel or social workers for
medical care of patients in their homes or in connection with Foster Home
and Trial Visit programs; inspection of contract sanitarium, state homes and
nursing homes, and personnel such as chaplains and pharmacists rotating
between facilities (other rotating personnel will be charged to BOC 2172
Beneficiary Travel - Common Carrier-Commercial Vendor. All costs
relating to claims by a commercial vendor for travel by common
carrier/public transportation (plan, bus, train, subway/light rail/Metro, taxi etc.
Donated Travel for Employees. Includes all travel performed by
employees from General Post Funds in connection with activities such as
Research, attending training, contributing as a speaker, and conducting
National VA Rehabilitation Special events. Limited to the 8800 series cost
centers for General Post Funds.
Donated Travel for Patients. Includes all travel performed
by patients from General Post Funds in connection with attending VAs
National Rehabilitation Special events such as Creative Arts Festival,
Golden Age Games, Summer Sports Clinic, Training-Exposure Experience
Tournament, Wheelchair Games, & Winter Sports Clinic but not all inclusive.
Limited to the 8800 series cost centers for General Post Funds.
Beneficiary Travel - Reimbursement to Eligible Beneficiary when
Transported via Common Carrier. All costs relating to reimbursement of
personal funds expended by an eligible beneficiary for transport by common
carrier/public transportation (plane, bus, train, subway/light rail/Metro, taxi
etc.) and any associated meals and lodging. Costs to access the common
carrier, and other associated costs such as tolls, ferry fares, parking, & etc.
will be charged to appropriate mileage or special mode BOC.
27 9/13/2014
2121
2122
2128
2130
2134
2140
2150
2151
2160
Non-VA Employee Administrative Travel. Travel directly related to the
accomplishment of VA programs. Includes travel required by law or
regulation to perform audits; surveys; special studies and program
evaluations; visits for general surveillance or to attend staff meetings; staff
and technical visits to national cemeteries and headstone inspections
(Quality Assurance); travel in connection with coordinated research efforts;
presentation of research results and related papers; instructor/speaker/EES
Staff attendance at seminars, workshops, conferences, meetings or
symposia of organizations; and travel of rotating personnel such as
chaplains and contact representatives. Rotating pharmacists will be posted
to BOC 2111.
Travel of Witnesses. Government and non-Government employees called
as witnesses in adverse administrative proceedings whether in behalf of the
Government or in behalf of employees.
Non-Medical Beneficiary Travel. Includes all travel performed by
beneficiaries in connection with vocational counseling. (VBA use only)
Reimbursable Travel Expense. Travel relating to an employees official
duties or employees training when the expenses are reimbursed to VA.
Also includes reimbursable spousal travel.
Declared Emergency TDY. Includes all travel , meals and lodging
expenses incurred in connection with and directly related to dealing with the
emergency itself, its clean-up, recovery and return to normal operations. No
costs related to Permanent Change of Station (PCS) are to be placed in this
BOC.
Commercial Transportation Charges. Includes rental of passenger cars,
charter of trains, buses, vessels or airplanes and expenses incidental to the
operation of rented or chartered conveyances specifically for the purpose of
employee travel.
Rental of GSA Passenger Vehicles from Government Motor Pools.
Includes costs incidental to the operation of interagency motor pool vehicles.
To be used by stations served by General Services Administration (GSA)-
authorized motor pools. See BOC 2250 for the rental of GSA trucks from
the Government Motor Pool.
Travel - Marketing - Enterprise Business Center Fund.
Local Transportation of Employees. Includes all local transportation;
tickets, tokens, taxi and other cash fares, mileage, etc., for travel within the
immediate area of employee's official duty station, except for local travel
performed directly in connection with care and treatment of medical
beneficiaries.(VBA local travel should be charged to BOC 2103 or 2104.)
28 9/13/2014
2170
2171
2172
2173
BOC
Employee Travel to VA Sponsored or Co-Sponsored Training or
Conferences. Travel costs for employee's attendance at VA sponsored or
Co-sponsored training orientation, or conferences.
Employee Travel to Non-VA Sponsored Training or Conferences.
Travel costs reimbursed for employee attendance to Non-VA sponsored
training and conferences.
Employee Travel to VA Sponsored or Co-sponsored Operational or
Mission Events. Travel costs reimbursed for Government Employees to a
VA Sponsored or Co-sponsored event when the event is directly related to
the accomplishment of VA programs or operations. Administrative travel
such as; required by law or regulation to perform audits, surveys, special
studies and program evaluations, visits for general surveillance or to attend
staff meetings, quality assurance, presentation or coordination of research
results and related papers, instructor/speaker/workers, staff and technical
visits to national cemeteries and headstone inspections. (except costs for
VA-sponsored or Co-sponsored Training or Conferences, see BOC 2170.
See BOC 2111 for travel costs of personnel performing direct patient care or
treatment).
Employee Travel to Non-VA Sponsored Operational or Mission Events.
Travel costs reimbursed for Employee attendance to a Non-VA Sponsored
event when the event is directly related to the accomplishment of VA
programs. Includes costs for instructor/speaker/attendance at events as
presenters/workers and staff presenting or coordinating research results and
related papers (except costs for Non-VA sponsored Training or
Conferences; see BOC 2171).
Includes contractual charges incurred for the transportation of things (including
animals) and for the care of such things while in process of being transported.
Includes postage, rental of trucks and other transportation equipment and
reimbursements to Government personnel for the authorized movement of their
household goods and effects or house trailers. Excludes transportation paid by a
vendor, regardless of whether the cost is itemized on the bill for the commodities
purchased by the Government.
22 Transportation of Things.
Description
29 9/13/2014
2210
2211
2220
2224
2225
2226
2230
2231
2234
Other Shipments--Related to Personal Property - Capitalized
Assets.Includes transportation charges for shipment of personal
property when the personal property costs $1,000,000,000 or more
(relates to general ledger account 1750). If the shipping cost exceeds
the purchase order threshold of $250, a separate purchase order must
be established for the shipping cost using BOC 2224. If the shipping
cost is less than the threshold, shipping is charged to the same BOC
as the goods ordered.
Declared Emergency Shipment of Bodies. Includes the shipment of the
bodies of ineligible individuals required as a result of or directly related to a
Declared Emergency.
Other Shipments Non-Capitalized. Include freight and express shipment
of personal effects of deceased beneficiaries; contractual transfers of
supplies and equipment; rental of trucks and vehicles for commercial
sources to move goods and supplies. If the shipping cost exceeds the
purchase order threshold of $250 , a separate purchase order must be
established for the shipping cost using BOC 2220. If the shipping cost is
less than the threshold, shipping is charged to the same BOC as the goods
ordered.
Other Shipments--Related to Real Property - Capitalized Assets. This
BOC should only be used if the shipping cost is greater than the threshold.
If the shipping cost exceeds the purchase order threshold of $250, a
separate purchase order must be established for the shipping cost using
BOC 2225. If the shipping cost is less than the threshold, shipping is
charged to the same BOC as the goods ordered.
Other Shipments - Marketing - Enterprise Business Center Fund.
Other Shipments -- ADP Personal Property - Capitalized Assets. This
BOC should only be used if the shipping cost is greater than the threshold.
If the shipping cost exceeds the purchase order threshold of $250, a
separate purchase order must be established for the shipping cost using
BOC 2226. If the shipping cost is less than the threshold, shipping is
charged to the same BOC as the goods ordered.
Shipment of Household Goods and Personal Effects. Includes freight,
express, crating, packing and handling of household goods and personal
effects of employees. The costs incurred for contractual services for storage
and care of vehicles and storage of household goods and personal effects
will be charged to BOC 2530.
Shipment of Vehicles for Permanent Change of Station (PCS) Travel.
Includes shipment costs of vehicles, foreign and domestic.
Shipment of Bodies. Includes transportation of bodies of beneficiaries,
except unclaimed bodies. Cost for the transportation of unclaimed bodies
should be charged to BOC 2597.
30 9/13/2014
2240
2250
2280
2298
2299
BOC
2301
2302
2303
Description
Deactivated Fiscal Year 2013.
Voice. Recurring Costs. Recurring Voice Service and Installation charges;
including, but not limited to, Toll free charges, Calling Cards, Intra and Inter
Lata toll calls, and local message unit charges.
Declared Emergency Shipments. Includes freight and express shipments
of personal effects of deceased beneficiaries; contractual transfers of
supplies and equipment; rental of trucks and vehicles from commercial
sources to move goods and supplies when done in connection with and
directly related to a Declared Emergency. If the shipping costs exceed the
purchase order threshold of $250, a separate purchase order must be
established for the shipping cost using this BOC. If the shipping cost is less
than the threshold, shipping is charged to the same BOC as the goods
ordered.
Parcel Post Service. Includes costs for package delivery services (e.g.,
USPS, UPS, courier services, etc.) Express mail service is charged to BOC
2321.
Rental of Trucks from Government Motor Pools (GSA). Includes costs
incidental to the operation of interagency motor pool trucks. This is to be
used by stations served by GSA-authorized motor pools.
Transportation - Service and Distribution Center Only. Includes
transportation of Depot stock such as pharmaceuticals and flags shipped to
VA and other Government agency (OGA) customers. (Service and
Distribution Center use only).
Transportation - Other than Service and Distribution Center. Includes
the transportation of things/merchandise for miscellaneous programs.
(Service and Distribution Center use only).
23 Rent, Communications and Utilities.
Charges for possession and use of land, structures or equipment owned by others
and charges for communications and utility services. Includes standard level user
charges (SLUC) assessed by GSA and other rental of space and related services.
Excludes charges for rental of transportation equipment that is classified under object
class 21 or 22.
31 9/13/2014
2304
2305
2307
2310
2312
2313
2315
2320
2321
2324
Telephone - Non-Recurring Costs. Includes telephone installation and
relocation costs for which payment is made to telephone companies or
GSA. Dedicated data communications services will be posted to BOC 2307.
Declared Emergency Communications. Includes the cost of all temporary
communication set up fees, hardware, service fees, etc. incurred to deal with
the immediate effects and aftermath of a Declared Emergency.
Regular Mail Service. Applies to all stations and includes all ground mail
services offered by entities such as UPS, DHL, and FedEx. Includes all mail
services provided by USPS. Includes use of postage stamps, meter
machines and pre-sort fees.
Airmail and Air Freight Express Service. Applies to all stations and
includes all air mail and air freight services offered by any private company.
(For all United States Postal Service transactions use BOC 2320.)
Software Rental and License Fees - Non-Capitalized. The rental, lease
or license of computer programs, procedures, rules or routines designed to
make use of and extend the capabilities of IT equipment when the term of
the lease or license is less than two years and the cost is less than
$1,000,000. Included are software maintenance services and technical
support to correct defects, provide upgrades and advice on the use of
existing features and annual license renewals for software. Excluded is
software designed to Government specifications or changes, enhancements
or applications made to accommodate specific Government requirements
(see BOC 2515). (For capitalized lease or license fees see BOC 2335).
Communications - Other. Includes rental of post office boxes, cable or
satellite television or radio services and any communication services not
otherwise provided for under another BOC .
Wireless Services. Recurring charges for Cell Phones, PDAs, External
Pagers, Wi-Fi Services and other wireless communications devices.
Data Communications Services. Recurring data charges and initial
installation charges, including, but not limited to recurring LAN, WAN, and
VTC.
Integrated Data Communications Utility (IDCU)/General Operating
Expense (GOE). For offsetting all GOE charges for IDCU systems usage
as well as GSA-ARS (Automated Response System) charges. (VACO use
only)
32 9/13/2014
2329
2330
2331
2332
2333
2334
2335
2341
2342
2343
2345
2350
Rent, Communications and Utilities - Marketing - Franchise Fund.
Audio/Video Media Rentals. Includes rental of all audio/video media (e.g.,
CDs, DVDs, Books on Tape, video tapes, etc.) for administrative,
recreational, religious and training purposes.
Real Property Rental Rental Agents. Charges for VA property rented
from commercial agents who will issue a 1099 to landlords they represent.
(Use BOC 2329 for rent from Owner Agents)
Rental Property Rental GSA. Charges for VA property rented from GSA.
Rental Property Other Federal Agency. Charges for VA property rented
from a Federal agency other than GSA.
Declared Emergency Rental/Lease of Space. Includes the cost of all
clinical or office space rented/leased during a Declared Emergency to
replace existing clinical or office space (whether owned, rented or leased)
rendered unusable by a Declared Emergency.
Equipment Rentals. Includes rental of office machines (e.g., copiers, fax
machines, shredders, etc.), engineering (utility) equipment and rentals of
medical equipment. See BOC 2343 for IT equipment rentals.
Software Lease and License Fees- Capitalized. The rental, lease or
license of computer programs, procedures, rules or routines designed
to make use of and extend the capabilities of IT equipment when the
term of the lease or license is at least two years or more and the cost
exceeds $1,000,000. Included are software maintenance services and
technical support to correct defects, provide upgrades and advise on
the use of existing features. Excluded is software designed to
Government specifications or changes, enhancements or applications
made to accommodate specific Government requirements (see BOC
2515). (For non-capitalized lease or license fees see BOC 2324.)
Real Property Rental Owner Agents Commercial. Charges for VA
property rented from owner agents. (Use BOC 2330 for rent from Rental
Agents.)
IT Equipment Rentals - Includes IT Hardware - IT equipment in data
centers, servers, mass storage units, networking equipment,
telecommunication equipment, videoconferencing units, workstations, thin
client terminals, and mobile computing devices, etc.) that is rented or leased
from a vendor as defined in BOC 31xx series .
33 9/13/2014
2389
2390
2391
2392
2393
2394
2395
Purchased Chilled Water. Consumption units: Tons. MMBtu Suppliers:
Utility, utility affiliate, municipality (City of ____), district energy system or
company, industrial or institutional entity, Federal, state, regional or local
Government entity or Indian tribe. Bills: May include a demand component
(tons/hour or MMBtu/hour) as well as a commodity consumption (usage)
component, a customer charge and other line items. INPUT TOTAL BILL
AMOUNT.
Utility Services. Includes all categories of utility services. Not to be used
in 8800 series of accounts.
Electricity Buildings. Consumption units: Kilowatt hours (kWh or kWhr).
Suppliers: Utility, utility affiliate, municipality (City of ____), independent
company, industrial or institutional entity, Federal, state, regional or local
Government entity or Indian tribe. Bills: May be separate bills for
consumption and delivery/distribution. INPUT BOTH TYPES OF BILLS.
Consumption bills usually include a demand component in kilowatts (kW) as
well as a commodity consumption (usage) component, a customer charge
and other line items. INPUT TOTAL BILL AMOUNT.
Water.
Purchased Steam, Heat and Hot Water. Consumption Units: Thousands
of pounds (Mobs), millions of Btu (MMbtu). Suppliers: Utility, utility affiliate,
municipality (City of ____), district energy system or company, industrial or
institutional entity, independent company or Indian tribe. Bills: May include
a demand component (typically shown in Mlbs/hour or MMBtu/hour) as well
as a commodity consumption (usage) component, along with a customer
charge and other line items. INPUT TOTAL BILL AMOUNT.
Natural Gas Buildings. Consumption units: Btus, millions of Btus
(MMBtu) therms (th), tens of therms (dekatherms) (Dth or Dkth), cubic feet
(CF), hundreds of cubic feet (CCF), thousands of cubic feet (MCF).
Suppliers: Utility, utility affiliate, municipality (City of ____), oil/gasoline
company or affiliate or independent company. Bills: May be separate bills
for consumption and delivery/distribution. INPUT BOTH TYPES OF BILLS.
Bill may include a demand component as well as a commodity consumption
usage component, along with a customer charge and other items. INPUT
TOTAL BILL AMOUNT.
Sewer.
34 9/13/2014
2396
2397
2398
2399
24 Printing and Reproduction.
Other Purchased Renewable Energy Buildings. Only input bills that do
not fit into BOCs 2396 or 2398 supplied for building uses (e.g., heating,
cooling). Do not input bills for renewable energy supplied for any other
purpose. Consumption Units: Gallons, other. Bills: Input total bill amount.
Purchased natural gas from landfill/Biomass Buildings. Consumption
units: Btus, millions of Btu (MMBtu), therms (th), tens of therms
(dekatherms) (Dth or Dkth), cubic feet (CF), hundreds of cubic feet (CCF),
thousands of cubic feet (MCF). Suppliers: Utility, utility affiliate, municipality
(City of ____), district energy system or company, industrial or institutional
entity, independent company or Indian tribe. Bills: May be separate bills for
consumption (usage) and delivery/distribution. INPUT BOTH TYPES OF
BILLS. Bill may include a demand component as well as a commodity
consumption (usage) component along with a customer charge and other
line items. INPUT TOTAL BILL AMOUNT.
Purchased Renewable Thermal Energy. Consumption units: Thousands
of pounds (Mlbs), millions of Btu (MMBtu), tons. Suppliers: Utility, utility
affiliate, municipality (City of ____), district energy system or company,
industrial or institutional entity, independent company or Indian tribe. Bills:
If purchased from utility, may be included on regular utility bill.
RENEWABLE THERMAL ENERGY PURCHASE MUST BE SHOWN ON
THE BILL AS A SEPARATE LINE ITEM, identified and charged to customer
as green energy or energy from (a) renewable source(s). INPUT ONLY
RENEWABLE LINE ITEM PURCHASE AMOUNT, OR INPUT TOTAL BILL
AMOUNT IF SEPARATE RENEWABLE ENERGY BILL.
Purchased Renewable Electric Energy Buildings. Consumption units:
Kilowatt-hours (kWh or kWhr). Suppliers: Utility, utility affiliate, municipality
(City of ___), independent company, industrial or institutional entity, Federal,
state, regional or local Government entity or Indian tribe. Bills: If purchased
from utility, charges may be included on regular electric bill. If so,
RENEWABLE ELECTRIC ENERGY PURCHASE MUST BE SHOWN ON
THE BILL AS A SEPARATE LINE ITEM, identified and charged to customer
as green power or electricity from (a) renewable source(s). Green power
component of regular electric bill that is not charged as a separate purchase
does not qualify. INPUT ONLY RENEWABLE LINE ITEM PURCHASE
AMOUNT, OR INPUT TOTAL BILL AMOUNT IF SEPARATE RENEWABLE
ELECTRICITY BILL.
35 9/13/2014
BOC
2423
2424
2434
BOC
2500 Caregiver Stipend
Includes charges incurred for contractual printing and reproduction and the related
composition and binding operations performed by the Government Printing Office,
other agencies or other units of the same agency (on a reimbursable basis) and
commercial printers. Includes all common processes of duplicating obtained on a
contractual or reimbursable basis. Includes also standard forms when specially
printed or assembled to order and printed envelopes and letterheads.
Forms and Form Letters. Includes VA forms and form letters
(standardized VA and local station); standard, optional and other
Government agency forms when specially printed or assembled to VA
specifications. Also includes all processes of composition, plate making,
presswork and binding procured in accordance with VA Acquisition
Regulation subpart 808.8; and the overprinting of forms and form letters.
Description
Other Printing and Reproduction. Includes all printing and reproduction
costs not otherwise provided for under the 2420 series of budget object
codes. Includes all processes of composition, plate making, presswork,
binding and rebinding of administrative issuances, decalcomania, printed
envelopes (printed or manufactured to VA specifications), labels, legal
briefs, letterheads, reprints of professional articles not available as a supply
item and the rebinding of books, journals, periodicals, records, etc., procured
in accordance with VA Acquisition Regulation subpart 808.8. Also includes
the overprinting of any of the above-mentioned items.
Printing and Reproduction - Marketing - Enterprise Business Center
Fund.
25 Other Contractual Services.
Includes contractual services for consulting and purchases of goods and services from
Government accounts. Includes consulting services acquired by contract from non-
Governmental sources that provide management and professional support services.
Includes other contractual services with the public that are not classified under other
object classes for contractual services. Includes supplies and materials furnished by
the contractor in connection with services even though they may be separately
itemized on the voucher. Excludes charges for services in connection with the initial
installation of equipment when performed by the vendor and classified under object
class 31. Includes charges incurred for contractual services for storage and care of
vehicles and storage of household goods including those associated with a permanent
change of station.
Description
36 9/13/2014
2501
2502
2503
2504
2505
2506
2507
2508
2509
2510
2511
2512
2513
IT Network Maintenance. - Includes maintenance (scheduled, preventive,
and/or performance) contract charges for IT network equipment/system as
defined in BOC 3128.
IT Peripheral Device Maintenance. Includes maintenance (schedule,
preventative, and/or performance) contract charges for IT peripheral devices
as defined in BOC 31xx. For use by all appropriations.
Telecommunications Maintenance. Includes maintenance (scheduled,
preventive, and/or performance) contract charges for PBX/telecom systems.
IT Computer Workstation Maintenance. Includes maintenance
(scheduled, preventive, and/or performance) contract charges for
standalone desktop PC workstations, thin client terminals and/or diskless
workstations, etc. as defined in BOC 31xx.
IT Videoconferencing Maintenance. Includes maintenance (scheduled,
preventive, and/or performance) contract charges for videoconferencing
systems as defined in BOC 31xx.
Declared Emergency Information Technology (IT) Support and Backup.
Includes the cost of all systems support provided by private contractors and
the rental or purchase of hardware/software, including its installation,
necessary to augment/replace IT capabilities directly related to and affected
by the Declared Emergency.
IT Hosting Services. Includes purchase of computer processing time and
support such as database processing applications and computer server
time.
Other Contractual Services - Marketing - Enterprise Business Center
Fund.
IT Computer Server/System Maintenance. Includes maintenance
(scheduled, preventive, and/or performance) contract charges for computer
server and systems as defined in BOC 31xx.
VBA VRE CH31 CNTRCT CNSEL (GOE)
Rehabilitation Service Counseling. (VBA use only)
Employment Service Counseling. (VBA use only)
Information Technology Support Services (Federal and Non-Federal
Executive Branch Agency Supplier). Includes labor, consulting services
and programming support for Information Technology. Such as system
design, analysis, performance, etc. Also includes services to assist and
advise management on efficient and effective operation of IT systems.
37 9/13/2014
2514
2515
2516
2517
2518
2519
2520
2521
Systems Analysis and Programming Support for Internally Developed
Software. Includes studies, analyses and evaluation costs incurred for
internal use software. Internal use software may be commercial off-the-shelf
software, internally developed software with or without a contractors
assistance or contractor-developed software. These costs are limited to the
costs incurred prior to the point management determines that it is more likely
than not that the software project will be completed and used to perform the
intended function. Software includes the application and operating systems,
programs, procedures, rules and any associated documentation pertaining
to the operation of a computer system or program. For costs incurred after
the decision is made to authorize and commit to the project, see BOC 3124
or 3134. BOC 2515 also includes costs incurred to convert data from a
legacy system to the new internal use software.
Information Resources Studies (Commercial Supplier). Studies or
reports including requirements analysis; cost-benefit analysis; conversion
studies; feasibility studies; security, risk or vulnerability analyses. For use by
all appropriations.
Advisory and Assistance Contracts. To record costs of contracts related
to management and/or professional (non-medical) support services. This
would include, studies, analyses, evaluations, which improve overall
organization of program management, logistics management, project
monitoring and reporting, data collecting, surveys and other studies,
analyses and evaluations; and engineering and technical services.
Service and Reclamation (S&R) Outsource Program. Includes customer
request for maintenance and repair of small medical equipment such as
endoscopes. (Supply Fund use only)
Services -- Other -- Supply Fund -- One VA+ Fund Program. Includes all
services purchased through the One VA+ Fund in accordance with 38
U.S.C. 8121. (Use BOC 2529 for Goods purchases.)
Repair of Furniture and Equipment. Includes maintenance and repair of
medical, administrative, technical, recreational, portable and operating
equipment; cleaning and repairing furnishings; and sharpening of surgical
instruments, kitchen tools, lawnmowers and tools. For repair of building
service equipment see BOC 2543.
Service and Reclamation (S&R) Drop Shipment. Repaired medical
equipment shipped directly from vendor to the customer. (Supply Fund use
only)
Interest Payments - Back Pay Settlements. Interest paid as a result of
retroactive adjustments on court awarded or agency approved settlements.
38 9/13/2014
2522
2523
2524
2525
2526
2527
2528
2529
2530
2531
2532
Permanent Change of Station Property Management Services
(Domestic). Includes cost to the relocation services contractor to pay for
property management services. (Taxable) (FSC use only)
Fee Basis Purchase Card Payment Processing. To record costs for
transactional processing and vendor recruitment for Central Fee Program.
Permanent Change of Station Property Management Services
(Foreign). Includes cost to the relocation services contractor to pay for
property management services in three circumstances: (1) when an
employee transfers in the interest of the Government to a foreign area, (2)
when an employee assigned to a foreign post of duty is transferred back to a
different non-foreign area office station than the one he/she left when
transferred to a foreign area and (3) in cases of temporary change of station
(Foreign). (Non-Taxable) (FSC use only)
Interest Back Pay Paid by Other Governmental Agencies.
Storage of Household Goods (After 30 Days). Includes charges incurred
after the thirtieth day for storage and care of vehicles and storage of
household goods and personal effects associated with a permanent change
of station. (Taxable) (FSC use only).
Declared Emergency Interior and Refurbishment. Includes the cost to
clean up/refurbish clinical and office space owned, rented or leased by the
Department and restore it to operational status. Costs to repair structural
damage should be recorded in BOC 3253.
Goods - Other - Supply Fund One VA + Fund Program. Includes all
goods purchased through the One VA+ Fund in accordance with 38 U.S.C.
8121. (Use BOC 2516 to purchase Services.)
Special services provided by GSA services, over and above the basic
SLUC rental charges. Includes extra protection, interior and exterior
cleaning, alterations or modifications to the existing rented/leased facility or
utility services provided over and above the normal tour of duty charges. For
rental charges see BOC 2331.
Department of Homeland Security Services. To record charges for
security services billed for by the Department of Homeland Security.
Storage of Household Goods (First 30 days). Includes charges incurred
for storage and care of vehicles and storage of household goods and
personal effects associated with a permanent change of station. (Non-
Taxable) (FSC use only).
Relocation Services. Includes commercial relocation services for the sale
of personal residences in connection with a permanent change of station
move.
39 9/13/2014
2533
2534
2535
2536
2537
2538
2539
2540
2541
2542
2543
2544
Declared Emergency Clinical Contract Services. Includes the cost of all
temporary clinical service contracts (physician, nursing, laboratory,
pharmacy, radiology, etc.) required as a result of and directly related to a
Declared Emergency either to replace capacity lost as a result of the
emergency or to deal with humanitarian care requirements.
General Costs on REO Properties. Covers upkeep of buildings and
grounds. (VBA use only)
Laundry and Dry-Cleaning Services. Includes charges for laundry and dry
cleaning services.
Interior Decorating Services. Includes the cost of all contract services for
an interior design project.
Loan Guaranty Incentive Payments. To record incentive payments to
FMS from the VA Loan Interface (VALERI). (VBA use only)
Cleaning and Janitorial Services for Buildings and Other Items.
Includes contracts for janitorial and cleaning services as well as window
washing, pest control, disposal of waste and ashes; and recycling (including
tire and oil removal, etc.).
Recurring Maintenance and Repair Services. Includes maintenance and
inspection of buildings (excluding utility plant operations, see BOC 2548),
elevators, plumbing, roofs and other comparable items or structures and
special use equipment and distribution systems.
Mobile Computing Devices Maintenance. Includes maintenance
(scheduled, preventive, and/or performance) contract charges for laptops,
netbooks, ultra books, tablets, etc. (regardless of operating system used) as
defined in BOC 31xx.
Declared Emergency Non-Clinical Contract Services. Includes the cost
of all non-clinical contract services procured in connection with and directly
related to a Declared Emergency and not covered by one of the other
Declared Emergency BOCs.
Declared Emergency Burial of Unclaimed Bodies. Includes the cost of
burial, temporary internment, cremation, etc. of ineligible individuals,
required as a result of or directly related to a declared emergency.
Loan Guaranty Program (LGP) Management Broker Commissions.
(VBA use only)
40 9/13/2014
2545
2546
2548
2549
2550
2551
2552
2553
2554
2555
2556
2557
2558
2559 VBA Insurance Interface. (VBA use only)
Taxes on REO Properties . Covers tax payments on VA-owned properties
to local municipalities. Does not include penalty or interest charge on
delinquent bills. (VBA use only)
Miscellaneous Contractual Services for Indigent Veterans.
Prosthetic Contractual Services. Includes. costs associated with the
Home Improvement and Structural Allocation (HISA) benefit, and contracts
which support the Telehealth program and other contractual services for
prosthetic programs, such as DME services not covered in other BOCs.
(Use BOC 2574 for Home Oxygen contracts)
Property Sales Adjustments. (VBA use only)
REO Sales Costs. Covers all loan grant program commissions paid to
brokers for the sale of VA-owned properties. (VBA use only)
Roads and Grounds Maintenance. Includes maintenance of roads and
grounds, landscaping, mowing and snow and ice removal from sidewalks,
roads, piers and airfields or hello-pads.
Portfolio Loan System (PLS) Loan Sales Discounts. (VBA use only)
REO Withdrawn Properties. (VBA use only)
General Expenses. Not tied to any specific loan. (VBA use only)
Prosthetic Repair Services. Includes repair to prosthetic appliances,
sensory aids, cosmetic restoration and sickroom accessories; veterinary
treatment for seeing-eye dogs; and repairing and re-weaving of clothing
damaged by wearing of prosthetic appliances. Restricted to services
furnished to beneficiaries. Excludes costs of the Home Dialysis program.
Utility Plant Operations. Includes operation, maintenance and repair of
heating and air conditioning plants and emergency generators.
Reimbursement for Medical Care. Include costs associated with
reimbursing family member for payments made for Non-VA health care
providers after all other health insurance has been billed and family member
has paid amounts owed for care when covered by P.L. 112-154.. Family
members may be eligible for medical care for the health conditions specified
in the Act and any associated conditions.
41 9/13/2014
2560
2561
2562
2563
2564
2565
2566
2567
Fee Basis - Physician Services ( On-Station Only). Includes physician
services on-station only. Excludes all other professional, technical, medical
and nursing services. Also includes any supplemental physician medical
fees charged in connection with contract dialysis treatment and fee
consultations for the readjustment counseling program. See BOC 1011 for
OASDI charges.
Non-VA Medical and Nursing Service (Off-Station Only). Includes
professional, technical, medical and nursing services off-station only.
Excludes all other on-station professional, technical, medical and nursing
services. Also includes any supplemental physician medical fees changed
in connection with contract dialysis treatment and fee consultations for the
readjustment counseling program.
Audit Recovery Transactions. Includes costs associated with the audit of
inpatient fee claims under the disposition of the National DRG Recovery
Program.
Enhanced Sharing Other Health Care Services (38 U.S.C. 8153). Costs
to contract for other health care services (e.g., laundry; housekeeping, etc.)
using 38 U.S.C. 8153 contract authority. Use BOC 2568 for space, 2592 for
nonclinician services and 2586 for physicians.
Enhanced Sharing Nursing (38 U.S.C. 8153). Costs to contract for
nursing services using 38 U.S.C. 8153 contract authority. Includes services
procured through agencies such as temporary nursing staff, where any
nursing patient care is provided on station.
Medical Care Contracts and Agreements with Institutions and
Organizations. Includes contracts for research, medical and educational
data or services; reimbursements at contract per-diem rates for
hospitalization; dialysis treatment furnished by a non-VA facility; indirect
charges added for research and demonstration projects; contracted EMS
services. BOC 2579 should be used for contractual costs associated with
Scarce Medical Specialist Contracts under 38 U.S.C. 7409. Non-Medical
contracts and agreements must use BOC 2580. This BOC should never be
used for direct physician services. For agency nurses use BOC 2563.
Fee Basis Other than Physician and Nursing Services (On-Station
Only). Includes professional, technical and medical services other than
physician and nursing services. See BOC 1036 for OASDI Charges.
Fee Basis Nursing Services (On-Station Only). Includes nursing
services on-station only. Excludes all other professional, technical, medical
and physician services. See BOC 1068 for OASDI Charges.
42 9/13/2014
2568
2569
2570
2571
2572
2573
2574
2575
2576
2577
2578
2579
Services Purchased or Sold by a VHA Special Administrative Resource
Center. Includes services purchased or sold by VHA facility to another VHA
facility. Includes cost or refund of administrative activities performed by
other facilities such as a Centralized Patient Account Center (CPAC).
Home Oxygen - Contractual Agreement. Includes supply and service
costs associated with the Home Oxygen/Home Respiratory Care Therapy
Program under contractual agreement. (See also BOC 2674.) Usage is
restricted to cost center 8272.
Other Contract Hospitalization. Includes cost of non-VA hospitalization
provided under the authority of 38 U.S.C. 1713. This BOC is applicable to
contract per diem rates excluding sharing agreements.
Scarce Medical Specialist Contracts. Includes the costs associated with
scarce medical specialist contracts using 38 U.S.C. 7409 contracting
authority.
Consultants and Attending's. Includes the costs associated with
consultants and Attending's contracts. See BOC 1013 for OASDI charges.
Fee Dental Service - On-Station. Includes fee services (on-station) for
dental treatment for VA Beneficiaries. See BOC 1012 for OASDI charges.
Enhanced Sharing Space (38 U.S.C. 8153). Costs to contract for space
using 38 U.S.C. 8153 contract authority.
Emergency Treatment of Veterans. Provides for reimbursement of
emergency treatment of Veterans in a facility not operated by the
Department of Veterans Affairs (Public Law 106-117, section 111).
Non-VA Dental Services - Off-Station. Includes fee services (off-station)
for dental treatment for VA beneficiaries. See BOC 1012 for OASDI
charges.
Services Purchased or Sold by a VHA Special Clinical Resource
Center. Includes services purchased or sold by a VHA facility to another
VHA facility. Includes cost or refund of clinical activities performed by other
facilities such as services by special Clinical Resource Centers or
centralized mail-out pharmacies.
Representation Allowance, Manila, Philippine Islands. Applies to cost
center 3010 only and Central Office Finance cost center 1101 only.
Official Residence Allowance, Manila, Philippine Islands. Applies to
cost center 3010 only.
43 9/13/2014
2580
2581
2582
2583
2584
2585
2586
2587
2588
Contracts and Agreements with Individuals for Personal Services.
Includes payments to individuals exclusively for their own personal services,
e.g., professional and ancillary services, lecturers and organists. Also
includes appraisals and compliance inspections. Excludes personnel on
regular tours of duty and employees reported on by personnel reporting
systems. Contractual costs associated with consultants and attendants
should be reflected in BOC 2576.
Non-Medical Contracts and Agreements with Institutions and
Organizations. Includes contractual services with the public or another
Federal agency. Examples include contracted security guards; transcription
services contracts; advertising expenses; licensing for bus drivers; legal
fees, and court reporter contracts for EEO cases. These contracts are not
executed under the sharing authority.
Incentive Therapy. Costs of remuneration to patients under 38 U.S.C.
1718 for services utilized in an approved therapy and rehabilitation program.
College Work-Study Program. Restricted to compensation payments
applicable to the college work-study program for college students, under
Title IV, part C of the Higher Education Act, as amended by Public Law 90-
575.
Enhanced Sharing Physicians in VA Facilities (38 U.S.C. 8153). Costs
to contract for physician medical services performed at a VA facility using
38U.S.C. 8153 contract authority. Use BOC 2591 for contracted physicians
outside the VA facility.
House Staff Contracts. Includes contracts with affiliated universities for the
payment of residency and intern program salaries and/or fringe benefits.
Use of this BOC is restricted to Central Office (14) approval.
Loan Guaranty Scrub Charges. Contracts and agreements to search for
delinquent taxes on VA portfolio mortgage loans. (VBA use only)
Tuition and Registration Within the Government. The contracts and
agreements are for tuition and registration fees in connection with training
and attendance at conferences or meetings within the Government.
(Excludes charges to construction appropriations).
Tuition and Registration Outside the Government. The contracts and
agreements are for tuition and registration fees in connection with training
and attendance at conferences or meetings outside the Government.
(Excludes charges to construction appropriations).
44 9/13/2014
2589
2590
2591
2592
2593
2594
2595
2596
2597
2598
2599
BOC
Offset/Collection Fee. Includes all payments to IRS for tax refund offset
collections.
C&P Medical Examinations. To record costs for contract and non-contract
services for medical disability examinations.
Compensated Work Therapy. Payments made or due to patients for
participation in Compensated Work Therapy programs.
VA/DoD Sharing Agreement (38 U.S.C. 8111). All costs associated with
health care services procured under VA/DOD sharing authority for inpatients
and outpatients. (38 U.S.C. 8111).
Enhanced Sharing Physicians Outside the VA Facility (38 U.S.C.
8153). Costs to contract for physician medical services performed outside
VA medical facilities using 38 U.S.C. 8153 contract authority.
Enhanced Sharing Clinicians (Non-physicians) (38 U.S.C. 8153).
Costs to contract for clinician services other than physician services (e.g.,
optometrists, lab technicians, etc.) using 38 U.S.C. 8153 contract authority.
Depreciation Charges. Computed by the Fixed Assets System (FAS) for
posting to the FMS general ledger.
26 Supplies and Materials.
Includes all commodities whether acquired by formal contract or other form of
purchase which are (a) ordinarily consumed or expended within 2years after they are
put into use or (b) converted in the process of construction or manufacture or (c) used
to form a minor part of equipment or fixed property or other property not separately
identified in the asset accounts, or (d) is purchased for permanent release to
Description
Education and Training Reporting Allowances (38 U.S.C. 3684).
Reports by Veterans, eligible persons and institutions; reporting fees to the
Secretary. (VBA use only)
Contracts with State Approval Agencies. Includes payments to States for
the approval and supervision of education institutions and training
establishments. (VBA use only)
Burial Costs for Unclaimed Bodies. Includes all costs for the burial of
unclaimed bodies including transportation.
Non-VA Hospital and Outpatient Treatment. Includes cost for outpatient
visits and all amounts paid to hospitals other than contract per diem rate;
costs other than for hospital days of care for medical services under
38U.S.C.610663; and all incidental costs paid to others such as surgeons
and nurses. Treatment must be provided off-station.
45 9/13/2014
2610
2620
2623
2625
2631
2632
2633
Recording Media. Includes, but is not limited to, purchase of all blank or
unused removable recording media, magnetic or optical, for use with IT
equipment. This includes tapes, disks, diskettes, CDs, etc. (For use by both
Medical and IT appropriations).
Medical, IT Supplies, Internal Components, and Materials. Unit Cost of
Less than $300 and are Non-Accountable IT Equipment. Includes systems
parts and components such as mother boards, disk drives, keyboards,
mouse, card readers, electronic signature pads, power supplies,
video/sound/other types of cards, memory chips, interconnect cable/wire,
and other materials supporting Medical and IT computer operations. It also
includes all telecommunication repair parts like the cords, mounting
brackets, headsets and shoulder rests, etc.; and telephone instruments
including telephone headsets and conference or speaker telephones that
meet the threshold amount of less than $300 for expendable property. (For
use by both Medical and IT appropriations).
Food. Includes food purchased for patient meals, refreshments for
approved occasions (e.g. awards ceremony) and meals provided for
volunteers through the canteen.
Office Supplies. Includes pencils, paper, calendar pads, stenographic
notebooks, blank books and pads, unprinted envelopes, other office
supplies and property of little monetary value, such as desk trays, pen sets
and calendar stands. Also includes labels, decalcomania and standard,
optional and other Government agency forms that are not specially printed
or assembled to VA specifications.
Drugs/ Medicines. Includes drugs and medicines used for prevention,
diagnosis, research or treatment of disease; antigens, allergens, vaccines
and other biological products; anesthetics and medical or surgical gases.
Excludes blood, blood products and dental supplies. Includes cost of drug
and chemical supplies used in the Home Dialysis program that are not
necessarily costed to cost center 8224.
Other Medical and Dental Supplies (also Expendable Property).
Includes hospital and surgical supply items, laboratory supplies, animals
used for medical experimentation and research, x-ray films and tubes for
medical and dental purposes; physical medicine and rehabilitation supplies;
radioisotopes for research, clinical diagnosis and therapy; dental supplies
such as amalgams and gold; items of glassware, e.g., test tubes and
beakers. NOTE: Cardiac pacemakers are under BOC 2692.
Chemical Supplies. Includes laboratory chemicals, reagents, stains and
culture media. Excludes reagent costs that are part of a cost per reportable
contract.
46 9/13/2014
2634
2635
2636
2637
2645
2647
2650
2651
2652
Books, Periodicals, and Newspapers. Includes all books for legal,
medical and patient libraries, books for administrative use, a and books used
by employees on job performance and improvement. Includes books in
microfilm format, illustration charges, copyright permission fees if necessary
for material copied locally, union lists (micro format or print) and non-serial
Government documents. Also includes newspapers and periodicals,
including those for patients' use, essential for the conduct of VA duties.
Blood Products. Includes human whole blood and blood derivatives,
including plasma substitutes or expanders, irrespective of source (blood
banks, direct transfusions and commercial sources).
Supplies and Materials - Marketing - Enterprise Business Center Fund.
Liquefied Petroleum Gas (LPG)/PropaneHeating and Cooking. Only
input Bills for LPG/Propane supplied for heating/cooking use. See BOC
2656 for LPG/Propane supplied for any other purpose. Consumption Units:
Gallons of LPG, propane, ethane, ethylene, propylene, normal butane,
butylenes, isobutene or isobutylene. Suppliers: Utility affiliate, oil/gasoline
company or affiliate or independent company/distributor. Bills: INPUT
TOTAL BILL AMOUNT.
Prescriptions. Includes only prescriptions filled by non-VA pharmacies.
Does not include oxygen and other medicinal gases. Includes drug fee-
basis.
Declared Emergency Humanitarian Supplies. Includes the cost of all
supplies (clinical, pharmacy, provisions, paper products, etc.) expended for
humanitarian care of non-eligible individuals provided as a result of and in
direct connection with a Declared Emergency.
Audio/Video Media. Includes prerecorded material such as audiocassettes,
videocassettes, films, DVDs and preview charges. Excludes rental charges
which are charged to BOC 2350.
Fuel Oil (Heating Oil/Diesel). ONLY INPUT BILLS FOR FUEL OIL,
HEATING OIL, OR DIESEL USED IN BUILDING SYSTEMS (e.g.,
HEATING/COOLING, BOILERS0. Consumption units: Gallons of distillate
fuel oil/diesel (No. 1, No. 2, No. 3, No. 4) kerosene, residual fuel oil (No. 5,
No. 6). Suppliers: Oil/gasoline company or affiliate or independent
company/distributor. Bills: INPUT TOTAL BILL AMOUNT.
Coal. Consumption Units: Tons or short tons. Suppliers: Utility, utility
affiliate or independent company/ distributor. Bills: INPUT TOTAL BILL
AMOUNT.
47 9/13/2014
2654
2655
2656
2657
2658
2659 Renewable Fuels Non-Fleet Vehicles & Other Equipment. Only input
bills for renewable fuel supplied for non-fleet vehicles & other equipment
uses. Do not input bills for renewable fuel supplied for fleet vehicle use.
Consumption Units: Gallons/other units of bio-diesel or other renewable
fuel. Suppliers: Various. Bills: INPUT TOTAL BILL AMOUNT.
Other Non-renewable Fuel Non-Fleet Vehicles & Other Equipment.
Only input bills for non-renewable fuel supplied for non-fleet vehicles & other
equipment uses that do not fit into BOCs 2655, 2656 and 2657. Do not
input bills for fuel supplied for fleet vehicle use. Consumption Units:
Gallons, other. Suppliers: Various. Bills: INPUT TOTAL BILL AMOUNT.
Diesel/Distillate Non-Fleet Vehicles & Other Equipment. Only input
bills for diesel/distillate supplied for non-fleet vehicles or other equipment
use. Do not input bills for diesel/distillate supplied for fleet vehicle use.
Consumption Units: Gallons of diesel or distillate fuel oil (No. 1, No. 2, No.
3, No. 4), kerosene. Suppliers: Oil/gasoline company or affiliate or
independent company/distributor. Bills: INPUT TOTAL BILL AMOUNT.
Auto Gasoline Non-Fleet Vehicles & Other Equipment. Only input bills
for auto gasoline supplied for non-fleet vehicles or other equipment use. Do
not input bills for auto gasoline supplied for fleet vehicle use. Consumption
Unit: Gallons. Suppliers: Oil/gasoline company or affiliate or independent
company/distributor. Bills: INPUT TOTAL BILL AMOUNT.
Liquefied Petroleum Gas (LPG) /Propane Non-Fleet Vehicles & Other
Equipment. Only input bills for LPG/Propane supplied for uses other than
heating/cooking and only for non-fleet vehicles and other equipment. See
BOC 2652 for propane used for heating/cooking. Consumption Units:
Gallons of LPG, propane, ethane, ethylene, propylene, normal butane,
butylenes, isobutene or isobutylene. Suppliers: Utility affiliate, oil/gasoline
company or affiliate or independent company. Bills: INPUT TOTAL BILL
AMOUNT.
Fuel for Fleet Vehicles Only. Only input bills and receipts for fuel for Fleet
Vehicles. Do not include any fuel used for building systems or equipment.
Consumption Units: Gallons. Suppliers: Oil Company or affiliate or
independent fuel company.
48 9/13/2014
2660
2665
2666
2670
2674
2690
2691
Employee Uniforms and Protective Clothing. Includes cost of uniforms
issued to operating personnel. Also includes items purchased for use as
protection against infection, contamination or injury to a person. Includes
damage to employees non-issue apparel while performing day-to-day
duties. Includes coveralls, shoes, gloves, goggles, rubber aprons, isolation
gowns, masks and parkas and protective articles such as armored vests.
Does not include non-reusable items.
Maintenance Supplies and Materials. Includes all maintenance supplies
not defined in other 2600 BOCs. Includes maintenance supplies for building
service equipment, furnishings and minor equipment and tools of little
monetary value. Includes supplies and materials for portable and other
operating equipment and construction projects.
Home Oxygen - Prosthetic Supplies/Appliances. Includes the purchasing
of new prosthetic appliances (ventilators, CPAPs, BIPAPS, etc.) and/or
supplies (masks, tubing, filters, etc.) associated with the Home
Oxygen/Home Respiratory Care Therapy Program. Other contractual home
oxygen maintenance and repair expenditures should be reflected in BOC
2574. This BOC is restricted to cost center 8272.
Service and Reclamation. Repair and replacement inventory parts.
(Supply Fund use only)
Flags. Excludes burial flags chargeable to 36X0102.
Operating Supplies and Materials. Includes all operating supplies not
defined in other 2600 series budget object codes. May include oils,
lubricants, water softening salts, soaps, toilet tissue, facial tissue, garbage
and trash cans, special cleaners, safety posters, fire extinguishers,
decontamination items, detergents, cleaning fluids and bleaches. Also
includes plants, fertilizers and seeds used in patient agricultural activities.
Includes chaplain supplies, dietetic supplies such as dishes, glassware,
silverware, paper cups, detergents, etc., clothing and personal items for
indigent Veterans. Includes blank audio and video cassettes and
unexposed film and law enforcement firearm supplies such as ammunition
and holsters.
Linen Items. Includes clothing furnished to the patient, e.g., pajamas,
bathrobes and gowns and linens provided for the care and comfort of
convalescent patients, e.g., sheets, pillowcases, blankets/bedspreads, bath
towels, washcloths and laundry bags. Also includes related linen items such
as disposable linens, tablecloths, napkins, restraints, hand towels, surgical
linens and scrub suits. Includes specialty items such as mattresses,
mattress covers, pads, pillows, pillow covers, slippers and cubicle curtains.
Limited to cost centers 8201, 8281, 8570 and 8571.
49 9/13/2014
2692
2693
2696 Supply Fund Inventory - Held for Sale.
Prosthetic Supplies. Includes complete prosthetic appliances; sensory
aids; stump socks; hearing aid batteries; cosmetic restorations; medical
accessories; temporary crutches; splints and casts; transmitters (used with a
pacemaker); beds altered to the needs of a patient; grabbers to help with
balance of getting out of bathtub; food can openers for prosthetic patients;
dental prostheses supplies and raw materials used in the fabrication or
repair of such items and cardiac pacemakers. The cost for all prosthetic
devices used in the operating room and implanted in the patient are to be
charged to cost center 8202 under this BOC. Excludes costs of the Home
Dialysis program. This BOC is restricted to cost centers 8123, 8201, 8202,
8222, 8248, 8265, 8272, 8273, 8274, and 8275.
Home Dialysis Equipment and Supplies. Includes dialysis equipment and
recurring prosthetic supplies provided to Veterans under the Home Dialysis
program. Also includes repairs to dialysis equipment provided Veterans
under the Home Dialysis program.
50 9/13/2014
BOC
3110
3111
3112
3113
3120
Description
Transportation Equipment, Passenger Vehicles - Capitalized. Includes passenger
vehicles, such as automobiles, buses and ambulances when the purchase prices is
$1,000,000 or greater. See BOC 3111 for non-capitalized.
Transportation Equipment, Passenger Vehicles - Non-Capitalized. Includes passenger
vehicles such as automobiles, buses and ambulances when purchase price is under
$1,000,000. See BOC 3110 for capitalized.
Transportation Equipment, Non-Passenger Vehicles - Capitalized. Includes non-
passenger vehicles, such as motor trucks, fire trucks and tractors with a purchase price of
$1,000,000 or more. See BOC 3113 for non-capitalized.
Transportation Equipment, Non-Passenger Vehicles - Non-Capitalized. Includes non-
passenger vehicles such as motor trucks, fire trucks and tractors with a purchase price
under $1,000,000. See BOC 3112 for capitalized.
Furniture and Fixtures - Capitalized. Includes all items classified as non-expendable
capitalized that cost $1,000,000 or greater. Includes furniture and fixtures such as
carpeting, wall decor, decorative partitions, etc. See BOC 3126 for non-capitalized.
Questions concerning additions, deletions or modifications of BOC should be directed to Carol
Watson at 202-461-6384 or Carol.Watson@va.gov in the Office of Financial Policy. OFPs main
number is 202-461-6036.
OBJECT CLASS 30 - ACQUISITION OF ASSETS.
31 Equipment.
Includes charges for personal property of a durable (non-expendable) nature which are (a) normally
expected to have a period of service of 2 years or more, (b) normally greater than, but not limited to,
an acquisition cost of $300 or more, or (c) of a sensitive nature requiring accountability and control,
regardless of cost, life expectancy, or maintenance requirements Includes charges for services in
connection with the initial installation of equipment. Non-expendable property is further defined for the
purpose as Capitalized (property that costs $1,000,000 or more) or Non-capitalized (property that
costs less than $1,000,000). Excludes supplies and materials classified under object class 26.0.
Excludes building service equipment that is classified under object class 32.0. This object class
consists of equipment that may or may not be capitalized. Refer to VA Volume V Chapter 9, General
Property, Plant, and Equipment, for additional information on capitalization criteria and Volume III
Chapter 10, Accounting for Internal Use Software (IUS), for specific information related to IUS.
51 9/13/2014
3121
3122
3123
3124
3125
3126
3127
3128
3129
Office Equipment - Non-Capitalized. Includes all items that cost between $300 and
$1,000,000.See BOC 3121 for capitalized.
Furniture and Fixtures - Non-Capitalized. Includes the cost of all furniture and
fixtures that cost less than $1,000,000 such as couches, wall dcor, tables, chairs,
pictures, planters, bookcases, TV sets and lockers. See BOC 3120 for capitalized.
IT Peripheral Device. Non - Capitalized. Includes printers, multi-function devices (copy,
scan, fax, and print), document scanners, barcode scanners, monitors, touch screen
monitors, etc. For use by all appropriations.
Telecommunications Equipment - Capitalized. Devices used to control and transfer data
and/or instructions to and from a Central Processing Unit (CPU) including data transmission
terminals, batch terminals and display terminals that cost $1,000,000 or more. See BOC
3133 for non-capitalized.
Office Equipment - Capitalized. Includes all office equipment, classified as non-
expendable capitalized that costs $1,000,000 or more. See BOC 3127 for non-capitalized.
IT Server and Data Storage Systems. Non-Capitalized. Includes NAS/SAN and other
data storage systems; and file and application server systems. Excludes desktop PC's and
workstations.
IT Videoconferencing Equipment. Non-Capitalized. Includes videoconferencing
endpoints, video displays (LCD and Plasma), multi-conferencing units (MCU's), gateways,
bridges, and videoconferencing ancillary equipment.
IT Network Equipment. Non - Capitalized. Includes routers, switches, wireless access
points, hubs, gateways, wide area network accelerators, network management hardware,
network security equipment, and network ancillary equipment.
Internal Use Software (Internally Developed) - Capitalized. Includes costs incurred for
internal use software by VA which is designated as internally developed software with or
without a contractors assistance or contractor-developed software. Costs are limited to
those incurred after the point management determines that it is more likely than not that the
software project will be completed and used to perform the intended function. Software
includes the application and operating systems, programs, procedures, rules and any
associated documentation pertaining to the operation of a computer system or program. For
costs incurred prior to a decision being made to authorize and commit to the project, see
BOC 2515. Costs incurred to convert data from existing legacy systems to a new placed in
service project will be charged to BOC 2515. Internal use software which is internally
developed that does not meet the Departments $1,000,000 capitalization threshold will use
BOC 3134.
52 9/13/2014
3130
3131
3132
3133
3134
3135
3136
3137
Medical, Dental and Scientific Equipment - Non-Capitalized. Includes scientific
instruments and appliances, measuring and weighing instruments and accessories and
surgical instruments, etc., that cost less than $1,000,000. See BOC 3130 for capitalized.
Telecommunication Equipment - Non-Capitalized. Includes any telecommunications
devices that cost under $1,000,000 are considered telephone systems (analog, digital, and
VoIP), telecommunication ancillary equipment, ACDs, voice messaging systems,
multiplexing and interconnect devices, paging systems and devices, intercommunications
and public address systems, desktop phone sets, etc. See BOC 3125 for Capitalized. For
use by all appropriations
Internal Use Software - Non-Capitalized. Includes software that costs less than
$1,000,000. See BOCs 3124 for COTS capitalized and 3132 for Internally Developed
capitalized.
Mobile Computing Device. Non-Capitalized. Includes laptops, netbooks, ultrabooks,
tablets, etc. (regardless of operating system used).
Internal Use Software (COTS) - Capitalized. Includes costs incurred for internal use
software by VA which is designated as commercial off-the-shelf software. Costs are limited
to those incurred after the point management determines that it is more likely than not that
the software project will be completed and used to perform the intended function. Software
includes the application and operating systems, programs, procedures, rules and any
associated documentation pertaining to the operation of a computer system or program. For
costs incurred prior to a decision being made to authorize and commit to the project, see
BOC 2515. Costs incurred to convert data from existing legacy systems to a new placed in
service project will be charged to BOC 2515. Internal use software - COTS that does not
meet the Departments $1,000,000 capitalization threshold will use BOC 3134.
Medical, Dental and Scientific Equipment - Capitalized. Includes laboratory, pharmacy,
operating room, x-ray, medical rehabilitation equipment, etc., with a purchase price of
$1,000,000 or more. See BOC 3131 for non-capitalized.
Prosthetic Telehealth Equipment, Non-Capitalized. Includes cost of Telehealth
equipment.
IT Computer Workstation. Non - Capitalized. Includes standalone desktop PC
workstations, thin client terminals and/or diskless workstations, etc
53 9/13/2014
3138
3150
3151
3152
3153
Utility and Operating Equipment - Non-Capitalized. Includes the cost of equipment used
in operating and maintaining the facility. Examples include materials handling equipment,
garage and shop equipment, laundry equipment, satellite dishes, cable TV boxes, etc, which
costs less than $1,000,000. See BOC 3150 for capitalized.
Declared Emergency Equipment Capitalized. Includes the purchase, rental or lease of
all equipment (both clinical and non-clinical) required to replace comparable equipment lost
or damaged as a result of a Declared Emergency or new equipment necessary to cope with
increased humanitarian workloads resulting from such an emergency. See BOC 3152 for
Non-Capitalized Declared Emergency Equipment)
Utility and Operating Equipment - Capitalized. Includes the cost of equipment used in
operating and maintaining the facility. Examples include machinery, laundry equipment,
engines, generators and other production and construction machinery that cost $1,000,000
or more. See BOC 3151 for noncapitalized.
Declared Emergency Equipment Non-Capitalized. Includes the purchase, rental or
lease of all equipment (both clinical and non-clinical) required to replace comparable
equipment lost or damaged as a result of a Declared Emergency or new equipment
necessary to cope with increased humanitarian workloads resulting from such an
emergency. See BOC 3153 for Capitalized Declared Emergency Equipment.
IT Hardware - Capitalized. IT Hardware - Capitalized Any equipment or interconnected
system or subsystems of equipment that are used in the automatic acquisition, storage,
manipulation, management, movement, control, display, switching interchange, transmission
or reception of data or information. This includes NAS/SAN and other data storage systems;
and file and application server systems. Excludes desktop PC's and workstations, printers,
multi-function devices (copy, scan, fax, and print), document scanners, barcode scanners,
monitors, touch screen monitors, standalone desktop PC workstations, thin client terminals
and/or diskless workstations, laptops, netbooks, ultrabooks, tablets, etc. (regardless of
operating system used). See BOC 3122/3123/3128/3129/3136/3137 for non-capitalized. For
use by all appropriations.
54 9/13/2014
3155
3156
3157
3160
3161
3170
3171
3172 Law Enforcement Firearms Training Equipment. Firearms training equipment that meet
Department specifications and purchasing requirements, as defined by the Office of Security
and Law Enforcement. See BOC 3171 for purchase of Firearms and BOC 2660 for
purchases of firearms supplies.
Hazardous Waste Clean-Up of Personal Property - Capitalized. Costs of $1,000,000 or
more incurred in removing, containing and/or disposing of hazardous waste from personal
property. Hazardous waste is a solid, liquid or gaseous waste or combination of these
wastes, that because of its quantity, concentration or physical, chemical or infectious
characteristics may cause or significantly contribute to an increase in illness or pose a
potential hazard to human health or the environment when improperly treated, stored,
transported, disposed of or otherwise managed. This does not include routine treatment,
care or disposal of hazardous waste resulting from day-to-day operations such as
developing fluid for x-ray equipment. See BOC 3156 for non-capitalized clean-up of
personal property. (OMB Accounting for PP&E #6).
Hazardous Waste Clean-up of Personal Property Non-capitalized. Costsincurred in
removing, containing and/or disposing of hazardous waste from personal property.
Hazardous waste is a solid, liquid or gaseous waste or combination of these wastes, that
because of its quantity, concentration or physical, chemical or infectious characteristics may
cause or significantly contribute to an increase in illness or pose a potential hazard to
human health or the environment when improperly treated, stored, transported, disposed of
or otherwise managed. This does not include routine treatment, care or disposal of
hazardous waste resulting from day-to-day operations such as developing fluid for x-ray
equipment.
Declared Emergency Cleanup and Repair of Personal Property. Includes the cost of
cleanup and repair/refurbishment of personal property damaged as a result of and directly
related to a Declared Emergency.
Equipment Acquired Under Lease Purchase Contracts - Capitalized. Includes principal
payment under capital leases, leases for purchases of IT equipment and leases for
telecommunications equipment that cost $1,000,000 or more. See BOC 3161 for non-
capitalized.
Equipment under Lease Purchase Contracts - Non-Capitalized. Includes principal
payments under lease purchases, leases for purchases of IT equipment and leases for
telecommunications equipment that cost under $1,000,000. See BOC 3160 for capitalized.
Heritage Personal Property - Non-Capitalized. Includes all costs for acquisition,
construction, renovation and/or modification of VA-owned personal property heritage
assets. The $1,000,000 threshold does not apply to heritage assets; these assets are non-
capitalized regardless of cost.
Law Enforcement Firearms - Non-Capitalized. Firearms that meet Department
specifications and purchasing requirements, as defined by the Office of Security and Law
Enforcement. See BOC 2660 for purchase of firearms supplies.
55 9/13/2014
3198
3199
BOC
3210
Description
Supply Fund Equipment Orders for Leases. (Supply Fund use only)
Land - Capitalized. Includes acquisition of land, interest in land and cost of items incidental
to the acquisition and/or preparation of the land for use. Land is always capitalized
regardless of cost.
Improvements to Land - Capitalized. Includes the cost of alterations, modifications, and
improvements to land used in general operations when the capitalization criteria are met.
Examples include but are not limited to fencing, paving, gravel for roadbeds, culverts,
sidewalks, heated pavement, retaining walls, landscaping, lawn sprinkler systems and
underground utilities (e.g., sewer systems, water lines).
32 Land and Structures BOCs:
Comprises charges for land and interest in land, buildings and other structures, additions to buildings, non-
structural improvements, architectural and engineering services and fixed equipment (whether an addition or a
replacement). Includes payments from liquidating accounts for defaulted loan guarantees on loans that have
been foreclosed so the Federal payment results in the acquisition of a physical asset rather than a loan asset.
This object class consists of assets that are capitalized and non-capitalized.
Note: Capitalization is not based solely on a dollar threshold. Other criteria must be considered. Refer to
Volume V Chapter 9, General Property, Plant, Equipment, for complete capitalization criteria. Following are the
minimum criteria:
1. Land is capitalized regardless of cost and is not depreciated.
2. PP&E is capitalized when the following criteria are met:
Has an estimated useful life of 2 years or more;
Has been acquired or constructed with the intention of being used or being available for use by VA;
Has met the VA minimum acquisition cost or FMV threshold, as applicable, of $1,000,000;
and
Is not intended for sale in the ordinary course of VA operations;
3. Subsequent projects (additions, improvements, etc.) will be capitalized when the following criteria are met:
Has extended the useful life of an associated asset; or
Has enlarged or improved the capacity or function of the associated asset;
and
Has met the VA minimum acquisition cost or FMV threshold, as applicable, of $1,000,000;
and
Is not intended for sale in the ordinary course of VA operations.
Supply Fund Direct Delivery. (Supply Fund use only)
3215
56 9/13/2014
3216
3221
3222
3223
3224
3225
3227
Land, Building and Other Structures Acquired Under Lease Purchase Contracts -
Capitalized. Includes principal payments under capital lease. See BOC 3224 for non-
capitalized.
Buildings - Non-Capitalized. Includes the cost of buildings and their improvements
(additions or betterments) when the capitalization criteria are not met. Also covers building
services equipment including initial installation, not defined in another BOC, e.g., 3226.
Excludes maintenance and repairs recorded in BOC2543. See BOC 3220 for capitalized.
Site Preparation for Information System Technology - Capitalized. Includes contracts
$1,000,000 or more to enhance or modify buildings or facilities (e.g., raising floors, moving
walls, installing air conditioning or power sources) to accommodate the installation of
information technology equipment that cannot be interrupted. For costs less than
$1,000,000 see BOC 3227 for noncapitalized.
Improvements to Land - Non-Capitalized. Includes the cost of alterations, modifications,
and improvements to land used in general operations when the capitalization criteria are not
met. Examples include but are not limited to fencing, paving, gravel for roadbeds, culverts,
sidewalks, heated pavement, retaining walls, landscaping, lawn sprinkler systems and
underground utilities (e.g., sewer systems, water lines).
3226
Telecommunications Equipment - Capitalized. Telecommunications devices (as defined
in 3125) that are permanently installed or are capital improvement to a building or facility
and cost $1,000,000 or more. See BOC 3226 for non-capitalized.
Telecommunication Equipment - Non-Capitalized. Telecommunications devices (as
defined in 3125) that are permanently installed or are capital improvement to a
building or facility and cost less than $1,000,000. See BOC 3225 for capitalized.
Site Preparation for Information Technology Systems - Non-Capitalized. Includes
services less than $1,000,000 to enhance or modify buildings or facilities (e.g., raising floors,
moving walls, installing air conditioning or power sources) to accommodate the installation of
information technology equipment that cannot be interrupted. See BOC 3221 for
capitalized.
Buildings Under Capital Lease - Non-Capitalized. Buildings and other structures
acquired under lease purchase contracts non-capitalized. See BOC 3222 for capitalized.
Buildings - Capitalized. Includes the cost of buildings and their improvements (additions
or betterments) when the capitalization criteria are met. Also covers building service
equipment including initial installation, not defined in another BOC, e.g., 3225. Excludes
maintenance and repairs recorded in BOC2543. See BOC 3223 for non-capitalized.
3220
57 9/13/2014
3230
3231
3240
3241
3252
3253
3254
Leasehold Improvements - Non-Capitalized. Includes improvements to existing leased
structures (additions or betterments) and improvements to building service equipment when
the capitalization criteria are not met. Also includes property leased through GSA. See
BOC 3230 for non-capitalized.
Leasehold Improvements - Capitalized. Includes improvements to existing leased
structures (additions or betterments) and improvements to building service equipment when
the capitalization criteria are met.. Also includes property leased through GSA. See BOC
3231 for non-capitalized.
Declared Emergency Cleanup and Repair/Refurbishment of Land, Buildings and
Structures Capitalized. Includes the cost of cleanup and repair/refurbishment of real
property as a result of and directly related to a Declared Emergency, except that the cost of
interior cleanup and refurbishment of non-structurally damaged clinical and office space will
be recorded in BOC 2527. See BOC 3252 for non-capitalized Declared Emergency
cleanup and repair/refurbishment of land, buildings and structures.
Other Structures (or Facilities) - Non-Capitalized. Includes the costs for acquisition of
structures and renovations or improvements to structures (or facilities) other than buildings
when the capitalization criteria are not met. These assets are distinguished from buildings
either by the purpose or the build; they are not meant for personnel employment or abode or
they may not be enclosed e.g., parking garage, open-sided storage shed. Excludes
maintenance and repairs recorded in BOC 2543. See BOC 3240 for capitalized.
Declared Emergency Cleanup and Repair/Refurbishment of Land, Buildings and
Structures Non-Capitalized. Includes the cost of cleanup and repair/refurbishment of
real property as a result of and directly related to a Declared Emergency, except that the
cost of interior cleanup and refurbishment of non-structurally damaged clinical and office
space will be recorded in BOC 2527. See BOC 3253 for capitalized Declared
Emergency cleanup and repair/refurbishment of land, buildings or structures.
Other Structures (or Facilities) Capitalized. Includes the costs for acquisition,
renovation, or improvement to structures (or facilities) other than buildings when the
capitalization criteria are met. These assets are distinguished from buildings either by the
purpose or the build; they are not meant for personnel employment or abode or they may
not be enclosed e.g., parking garage, open-sided storage shed. Excludes maintenance
and repairs recorded in BOC 2543. See BOC 3241 for non-capitalized.
Demolition of Buildings and Other Structures - Not Capitalized. Costs incurred in the
physical demolition of a real property asset in VA inventory, not related to a major, minor or
non recurring construction project for maintenance or repair. Costs include the removal
and/or destruction of plant and equipment attached to the property. Use BOC 3255,
Hazardous Waste Clean-Up of Buildings and Other Structures Not Capitalized, for costs
incurred for decontamination, decommissioning, site restoration, site monitoring, closure and
post-closure costs, containing and/or disposing of structure and/or property at permanent
closure or shutdown. Excludes cost of demolition included in a project required to
accomplish a minor or non recurring construction, renovation, a sustainment or repair.
58 9/13/2014
3255
3256
3257
3258
3259
3260
3261
3270
BOC Description
Hazardous Waste Clean-Up of Buildings and Other Structures Not Capitalized.
Costs incurred in removing, containing and/or disposing of material and/or property that
consists of hazardous waste at permanent or temporary closure or shutdown of associated
property, plant and equipment. Cleanup may include, but is not limited to, decontamination,
decommissioning, site restoration, site monitoring, closure and post-closure costs. This
does not include day-to-day treatment, care or disposal of hazardous waste resulting from
day-to-day operations such as developing fluid for x-ray equipment.
REO Acquisition Cost. (VBA use only)
REO Property Improvements. (VBA use only)
Energy Projects Capitalized. Includes the costs for renewable cogeneration, renewable
wind systems, solar photovoltaic systems, geothermal systems, ground source heat pumps,
biomass and the installation/replacement of metering systems associated with the
renewable technology when the capitalization criteria are met. This includes replacement
and improvements of renewable technologies and all components related to the system to
ensure design parameters are met. See BOC 3261 for Non-Capitalized Projects.
Comprises charges for the purchase of stocks, bonds, notes and other securities (except for par value
of Government securities or securities of wholly owned Government enterprises); expenditures in the
nature of capital for other funds; loans to foreign Governments, States and other political subdivisions;
and loans to corporations, associations and individuals. In credit liquidating accounts, include loans
and payments for defaulted loan guarantees in those cases where the default has not resulted in
foreclosure, so that the Government acquires title to the note rather than title to the physical assets.
Credit Reform Reimbursement Direct Loan. (VBA use only)
33 Investments and Loans.
Heritage Buildings and Structures - Non-Capitalized. Includes all costs for acquisition,
construction, renovation and/or modification of VA-owned buildings and structures when the
buildings or structures are declared heritage buildings. These assets are never
capitalized.
Energy Projects Non-Capitalized. Includes the cost for renewable cogeneration,
renewable wind systems, solar photovoltaic systems, geothermal systems, ground source
heat pumps, biomass and the installation/replacement of metering systems associated with
the renewable technology when the capitalization criteria are not met. This includes
replacement and improvements of renewable technologies and all components related to
the system to ensure design parameters are met. See BOC 3260 for Capitalized
Projects.
59 9/13/2014
3310
3320
3321
3322
3323
3324 Direct Loan Modifications (VBA use only)
Property Acquisitions. Includes acquisition of securities; property acquisitions; and losses
on property acquisitions as a result of payments made pursuant to guaranty of loans under
section 505(a) of the Servicemen's Readjustment Act. (VBA use only)
Premiums/Discounts - Insurance Programs. (VBA use only)
Claims Receivable - Loan Guarantee (VBA use only)
Loan Claim & Service Refunded/Repurchased Loans. Includes all costs associated with
the repurchase or refunding of a loan to a mortgage company. (VBA use only)
60 9/13/2014
BOC
4107
4108
4109
4110
4111
4112
4113
Questions concerning additions, deletions or modifications of BOC should be directed
to Carol Watson at 202-461-6384 or Carol.Watson@va.gov in the Office of Financial
Policy. OFPs main number is 202-461-6036.
OBJECT CLASS 40 - GRANTS AND FIXED CHARGES
41 Grants, Subsidies and Contributions.
Comprises grants (including revenue sharing), subsidies (including credit program
costs), gratuities and other aid for which cash payments are made to States, other
political subdivisions, corporations, associations and individuals; contributions to
international societies, commissions, proceedings or projects, whether in lump sum or
as quotas of expenses; contributions fixed by treaty; grants to foreign countries; taxes
imposed by taxing authorities where the Federal Government has consented to
taxation (excluding the employer's share of Federal Insurance Contribution Act
Taxes); and payments in lieu of taxes. Includes readjustment and other benefits for
Veterans, other than indemnities for death or disability.
Chapter 31 Books.
Chapter 31 Handling Charges.
Chapter 31 Tutorial Expenses.
NOTE: Obligations under grant programs that involve the furnishing of services,
supplies, materials and the like, rather than cash are not charged to this object class,
but to the object class representing the nature of the services, articles or other items
that are purchased.
Description
Chapter 31 Tuition and Fees.
Chapter 31 Supplies.
Rehabilitation Benefits - VBA - Multiple program and regulations.
Includes payments for educational benefits chapters 30, 31, 33, 34, 35,
1606, 1607. Additionally, it also includes payments for chapter 36, Specially
adaptive housing for disabled vets and Automobiles & Adaptive equipment
for certain disabled vets.
Chapter 31 Handling Charges.
61 9/13/2014
4115
4116
4117
4118
4120
4121
4122
4123
4124
4127
4130
4131 Grants - NCA - Cemetery Grant Services 38 CFR Part 39. 25 U.S.C.
450b(l); 38 U.S.C. 101, 501, 2408, 2411, 3765. Mechanism for a State or
Tribal Organization to obtain a grant to establish, expand, or improve a
veterans cemetery that meets VA's national shrine standards of appearance
that is or will be owned by the State, or operated by a Tribal Organization on
trust land, or to obtain a grant to operate or maintain a State or Tribal
veterans cemetery to meet VA's national shrine standards of appearance.
Housing Stage Payments. Housing construction costs paid for the Native
American Direct Loan Program and the Transitional Housing Program.
(VBA use only)
Grants - VHA - Grant and Per Diem (homeless). 38 CFR Part 61, 38
U.S.C. 501, 2002, 2011, 2012, 2061, 2064, 7721 . Implements the VA
Homeless Providers Grant and Per Diem Program (GPD) which consists of
the following components: capital grants, per diem, special needs grants,
and technical assistance grants.
Grants - VHA - Supportive Services for Veterans Families (homeless)
38 CFR Part 63. 38 U.S.C. 501, 2031. Grants to assist public, private and
non-profit entities providing services to homeless Veterans. (For VHA -
limited to cost center 8344 or 8350)
DO NOT USE - RESERVED - GRANTS MANAGEMENT USE ONLY.
Grants - VHA - State Home Construction. 38 CFR Part 59. 38 U.S.C. 101,
501, 1710, 1742, 8105, 8131-8137. To construct State home facilities (or to
acquire facilities to be used as State home facilities) for furnishing
domiciliary or nursing home care to veterans, and to expand, remodel, or
alter existing buildings for furnishing domiciliary, nursing home, and adult
day health for veterans in State Homes.
State Approving Agency.
Subsidies and Grants - Insurance and Indemnity Funds.
DO NOT USE - RESERVED - GRANTS MANAGEMENT USE ONLY.
Re-estimates of Loan Subsidy.
Loan Subsidy.
62 9/13/2014
4132
4133
4134
4135
4136
4137
4146
Grants - VHA - Transportation of Veterans in Highly Rural Areas.
Caregivers and Veterans Omnibus health Services Act of 2010. Public Law
111-163 Section 307. Proposed 38 CFR Part 17. Programs to provide
grants to eligible entities to assist veterans in highly rural areas through
innovative transportation services to travel to VA medical centers, and to
otherwise assist in providing transportation services in connection with the
provision of VA medical care to these veterans.
Grants - Grants Management Services - This BOC is for use by the Grants
Management Services Program office. If your grant program is not listed
contact Grant Management Services located in VA Central Office in the
Office of Financial Policy.
Grants - VHA - State Home Per Diem - Per Diem for Care of Veterans in
State Homes. 38 CFR Part 51 and 52. 38 U.S.C. 101, 501, 1741-1743.
This part sets forth the mechanism for paying per diem to State Homes
providing adult day health care, domiciliary, and Nursing Home Care to
eligible veterans in State Homes.
(For VHA - limited to cost centers 8331, 8334, 8340 and 8341)
Grants - VHA - Rural Veterans Coordination Pilot (RVCP). 38 CFR Part
64 (pending). 38 USC 523. Assess the feasibility and advisability of using
community-based organizations and local, Tribal, and State government
entities to provide services to veterans and their families transitioning from
military service to civilian life.
Grants - VBA - Specially Adaptive Housing Assistive Technology. PL
111-109. USC 38 chapter 21. Section 2108. The Secretary shall make
grants to encourage the development of new assistive technologies for
specially adapted housing.
Grants - VA - Integrated Adaptive Sports (Paralympics). Veterans'
Benefits Improvement Act of 2008, Section 701, 702, and 703, Public Law
110-389, 38 U.S.C 521A. established support for the assistance through a
congressionally mandated earmark to the United States Olympic Committee,
U.S. Paralympics Integrated Adaptive Sports Program. The grant program
provides funding to private non-profit organizations that support the goal of
increasing the participation of disabled Veterans and disabled members of
the Armed Forces in sports.
Chapter 31 Beneficiary Travel Non-Subsistence.
63 9/13/2014
4147
4150
4155
4156
4157
4158
4177
4192
4193
BOC
4201
4202
4203
Chapter 18 Spina Bifida Contract Counseling.
Judgment Fund Contract Disputes.
Chapter 31 Non-Contractual Special Services.
Chapter 31 Contractual Special Services.
Chapter 31 - Non-Subsistence. Includes payments for tuition, fees, books,
supplies and equipment associated with the Chapter 31 readjustment
benefit program.
Judgment Fund Expense - Contractual (VACO Station #150 use only).
Unfunded Judgment Fund Expense - Non-Contractual (VACO Station
#150 use only).
All Other Contract Counseling - Education/Vocational.
42 Insurance Claims and Indemnities.
Chapter 31 One Time Miscellaneous.
Chapter 31 NAS Special Contractual Services. Includes independent
instruction, extended evaluations (to improve employability or determine
medical feasibility), special training and computer equipment evaluations
(computer training, interpreter services, special transportation assistance),
management services. (VBA use only)
Chapter 31 Equipment.
Comprises payments of claims on insurance policies (e.g., life, marine flood and crop
insurance), annuities paid from trust funds to former Government employees and
others, indemnities for destruction of property or injury to persons and payments for
other losses.
Description
Non Chapter 31 Contract Counseling Payments - Prior Year
Obligations.
64 9/13/2014
4205
4210
4220
4221
4222
4223
No Fear Act Settlements. For payment of settlements made under the
No Fear Act (Public Law 107-174 Notification and Federal Employee
Antidiscrimination and Retaliation Act of 2002).
Pension Annuities and Insurance Claims. Includes pensions,
compensation, retirement, miscellaneous benefit payments for Veterans'
vocational rehabilitation, invalid lifts (e.g., lifting patients), statutory burials,
insurance and loan guaranty losses. Also includes the purchase of grave
liners and headstones/markers.
Federal Tort Claims. Includes tort claim settlements paid by VA for claims
filed for damages against VA. Excludes Medical Malpractice, those charged
to compensation and pension appropriation, and settlements paid under the
EEO Act. Payments of $600 or more, issued to one payee during a calendar
year, automatically generate an IRS Form 1099 MISC. It is the responsibility
of the payee to determine what portion, if any, of the payment is considered
taxable income.
Medical Malpractice Claim Settlements. Limited to medical malpractice
settlements paid by VA for claims filed for damages against VA. Payments
of $600 or more, issued to one payee during a calendar year, automatically
generate an IRS Form 1099 MISC. It is the responsibility of the payee to
determine what portion, if any, of the payment is considered taxable income.
Fair Labor Standards Act (FLSA). Claim Settlement Includes the cost
associated with payments to current and former FLSA non-exempt
employees for the FLSA settlement for the time period of October 25, 1991-
January 2, 2014 - Case No FMCS NO 94-14797
Equal Employment Opportunity (EEO) Claim Settlements. Settlements.
Settlements paid under the EEO Act. Payments of $600 or more, issued to
one payee during a calendar year, automatically generate an IRS Form
1099 MISC. It is the responsibility of the payee to determine what portion, if
any, of the payment is considered taxable income .
65 9/13/2014
4250
4260
4265
4266
4267
BOC
4301
4310
4320
4330
Reimbursement for Losses. Includes amounts restored or otherwise
adjusted in accordance with Public Law (PL) 334, 84th Congress;
reimbursement to employees for the cost of repairing or replacing their
personal property damaged or destroyed by patients or domiciliary
members while such employees are engaged in the performance of
their official duties in accordance with PL 87-574; amounts applicable to
claims under PL 88-558 for damage to or loss of personal property incident
to service; and awards arising from abrogation of contracts.(For VHA
limited to cost center 8631). Includes damages to employee property,
incident to employee performance of duties, related to direct patient care;
for other employee claims for damages to employee's personal
property, see BOC 4220.
Dividends - Insurance Programs.
Direct Loan Tax Interest/Penalties. (VBA use only)
Administrative Expense - Insurance Programs.
43 Interest and Dividends.
Guaranteed Claim Payments on Foreclosed Properties. (VBA use only)
Loan Guaranty Program (LGP) Bonus Penalties. (VBA use only)
Description
Federal Interest Borrowing Expense. (VBA use only)
Interest Expense - Lease Purchase. Interest payments under capital
leases.
44 Refunds.
Payments to creditors for the use of monies loaned, deposited, overpaid or otherwise
Payments made from an appropriation or fund to refund amounts previously received
Interest on Dividends, Credits and Deposits - Insurance Programs.
66 9/13/2014
BOC
4410
4420
Funding Fee Refunds - VBA.
MLAC Refunds. (VBA use only)
Description
67 9/13/2014
68 9/13/2014
69 9/13/2014
70 9/13/2014
71 9/13/2014
72 9/13/2014
73 9/13/2014
74 9/13/2014
75 9/13/2014
76 9/13/2014

77 9/13/2014

VA FinancialPolicyVolumeXIIIChapter02a

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VA FINANCIAL POLICIES AND PROCEDURES

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