RD Instruction 2009-D

Table of Content

Page 1

PART 2009 - BUDGETS

SUBPART D -- Budgetary Allotment Codes and Titles

## TABLE OF CONTENTS

[Sec]{.underline}. [Page]{.underline}

2009.151 General. 1

2009.152 Definitions -- Administrative Budget. 1

\(a\) Allocation Account. 1

\(b\) Allotment Account. 1

\(c\) Obligations and Expenditures. 1

2009.153 Administrative Allotment Control Coding Sequence. 1

\(a\) Allotment, Distribution, and Classification. 1

\(b\) Fiscal Year/Appropriation. 2

\(c\) Division/Allottee. 2

\(d\) Organization Code. 2

\(e\) State. 2

\(f\) County. 2

\(g\) Reporting Category. 2

\(h\) Object Class. 2

2009.154 Allocations and Distributions. 2

2009.155 Allotments - Administrative Accounts. 2

2009.156 Definitions -- Program Budget. 3

\(a\) Allotment Account. 3

\(b\) Distribution Account. 3

\(c\) Obligation and Expenditure Account. 3

2009.157 Loan and Grant Allotment Control Coding Sequence. 3

\(a\) Allotment, Distribution, and Obligation and\
Expenditure. 3

\(b\) Appropriation. 4

\(c\) Fiscal Year. 4

\(d\) Principal Allottee. 4

\(e\) Major Classification. 4

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RD Instruction 2009-D

Table of Content

Page 2

[Sec.]{.underline} [Page]{.underline}

\(f\) Object Class. 4

\(g\) Planning, Programming, and Budgeting. 4

\(h\) Cost Center. 4

\(i\) Subunit. 4

\(j\) Geographic Location. 4

\(k\) County. 5

\(1\) Obligation and Expenditure Accounts. 5

\(m\) Special Purpose. 5

2009.158 Master Allotment and Distribution Accounts

for Loans and Grants. 5

2009.159 Master Allotment Accounts - Insurance Funds. 6

2009.160 - 2009.200 \[Reserved\] 6

Exhibit A -- Loan and Grant Allotment Control Coding Sequence

Exhibit B -- Loan and Grant Appropriation Codes

Exhibit C - Principal Allottee

Exhibit D - Major Classification Codes

Exhibit E - Allotment Coding for Loans and Grants

Exhibit F - Allotment Coding for Administrative Expense

Exhibit G - Allotment Coding for the Insurance Funds

Exhibit H - Organizational Codes (Administrative)

Exhibit I - Cost Center

Exhibit J - Allotment Coding - Loan and Grant Special Purpose

Exhibit K -- Administrative Allotment Special Purpose Codes

Exhibit L - Budget Object Class (BOC) Rollup For Budgets By Object Class

oOo

RD Instruction 2009-D

PART 2009 - BUDGETS

SUBPART D -- Budgetary Allotment Codes and Titles

§ 2009.151 [General]{.underline}.

This instruction prescribes the codes and titles with related
explanations and procedures used under the Rural Development system of
control of funds and authorities. Allotment, distribution, and
obligation and expenditure accounts described herein will be established
only as required and authorized by the issuance of allotment advices or
other source documents. Obligations may be incurred only for purposes
which have been approved in accordance with policies established by the
Office of Management and Budget (OMB).

Rural Development is mandated by the Department to use the Foundation
Financial Information System (FFIS) for administrative budget funds
control. The codes and titles explained in this instruction are required
for use in FFIS funds control system. The complete detail procedures for
FFIS can be accessed through the USDA Rural Development Intranet at
http://teamrd.usda.gov, select St. Louis Intranet and then select Deputy
Chief Financial Officer. Click on FFIS User Documentation to find the
information.

§ 2009.152 [Definitions -- Administrative Budget]{.underline}.

\(a\) [Allocation Account]{.underline}. An account established for the
purpose of recording allotments of funds to administrative officials
(allottees) for specified purposes.

\(b\) [Allotment Account]{.underline}. An account established (usually
as a subsidiary to an allocation account) for the purpose of recording
and maintaining a control over amounts that are detail changes to the
allocation within specific allotments. Such amounts are made available
to the allottees.

\(c\) [Obligations and Expenditures]{.underline}. A transaction account
that is established to record detailed purposes for which obligations
and expenditures are incurred and funds are expended.

§ 2009.153 [Administrative Allotment Control Coding
Sequence]{.underline}.

\(a\) [Allotment, Distribution, and Classification]{.underline}.
Allotment and program code will be coded in the sequence shown in
Exhibit A.

DISTRIBUTION: WS ADMINISTRATION

BUDGETS

## 

## 

## 1

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## (12-07-05) PN 392 

RD Instruction 2009-D

§ 2009.153 (Con.)

\(b\) [Fiscal Year/Appropriation]{.underline}. The first position of the
allotment coding sequence identifies the fiscal year. The second
position of the allotment coding sequence identifies the fund that
references the appropriation from which funds are allotted. See Exhibit
B.

\(c\) [Division/Allottee]{.underline}. For National Office, the third
and fourth position of the allotment coding sequence identifies the
principal allottee and location. See Exhibit C and H.

\(d\) [Organization Code]{.underline}. For National Office, the fifth,
sixth, and seventh positions of the allotment coding sequence identifies
additional levels within the organization structure to which
sub-allotments can be allotted to those levels and the obligation and
expenditure is applicable. See Exhibit H.

\(e\) [State]{.underline}. For the States, the third, fourth, and fifth
positions of the allotment coding sequence identifies the state to which
the obligations and expenditures are incurred. See Exhibit H.

\(f\) [County]{.underline}. For States, the sixth and seventh positions
of the allotment coding sequence identifies the county in which
obligations and expenditures are incurred. The procedure for coding is
given in exhibit H.

\(g\) [Reporting Category]{.underline}. For National Office, and States,
the eighth and ninth positions of the allotment coding sequence identify
obligations and expenditures for special purposes which cannot be
identified from other allotment coding. See Exhibit K.

\(h\) [Object Class]{.underline}. The object class is not part of the
Allotment Control Coding Sequence. It is entered on sub-allotting and
obligating documents that create system transactions. It classifies all
obligations and expenditures in accordance with the classifications
prescribed by OMB as shown in Exhibit F.

§ 2009.154 [Allocations and Distributions]{.underline}.

\(a\) Allocations and/or distributions will be made by the National
Office. Allotments will be made to principal allottees on Form\
RD 2009-42, \"Allotment Advice,\" or Form AD-704, \"Allotment Advice.\"
Distributions of authorizations will be made to offices as required and
will be the basis for establishing, maintaining, and reporting of
Allocations and Distribution Accounts within the Appropriation. A
separate series of detailed obligation and expenditure will be
established, maintained, and reported for each Allotment Account.

2

RD Instruction 2009-D

§ 2009.154 (Con.)

\(b\) The obligation and expenditure applicable to each Allocation
Account are described in subsequent exhibits of this Instruction. Forms
RD 2009-42 or AD-704 will authorize increases or decreases to the
Allotment Accounts and will indicate, when required, obligation and
expenditure are approved for obligation purposes.

\(c\) Amounts subject to apportionment will be allotted on a cumulative
quarterly or other periodic basis in accordance with RD Instruction
2009-B**.**

§ 2009.155 [Allotments - Administrative Accounts]{.underline}.

An agency-wide allotment for the administrative appropriation will be
made through the use of Form AD-704. Agency-wide allocations of this
allotment to the Allotment Accounts will be made through the use of
Form\
AD-705, "Advice of Allocation of Funds." Upon receipt of this form, the
allottee will process obligations and expenditures as they are received
against these allocations using detail object class. Allocations (Form\
AD-704) will not be issued for receipt accounts. See chart of accounts
in Exhibit F.

§ 2009.156 [Definitions -- Program Budget]{.underline}.

\(a\) [Allotment Account]{.underline}. An account established for the
purpose of recording allotments of funds to administrative officials
(allottees) for specified purposes.

\(b\) [Distribution Account]{.underline}. An account established
(usually as a subsidiary to an allotment account) for the purpose of
recording and maintaining a control over amounts that are within
specific allotments. Such amounts are made available to administrative
officials other than allottees.

\(c\) [Obligation and Expenditure Account]{.underline}. An account
established to record detailed purposes for which obligations are
incurred and funds are expended.

§ 2009.157 [Loan and Grant Allotment Control Coding
Sequence]{.underline}.

\(a\) [Allotment, Distribution, and Obligation and
Expenditure]{.underline}. Allotment, distribution, and obligation and
expenditure accounts will be coded in the sequence shown in Exhibit A.

3

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RD Instruction 2009-D

§ 2009.157 (Con.)

\(b\) [Appropriation]{.underline}. The first and second digits of the
allotment coding sequence identifies the various appropriations from
which funds are allotted. See Exhibit B.

\(c\) [Fiscal Year]{.underline}. The third and fourth digits of the
allotment coding sequence represents the fiscal year pertaining to
allotment period involved. The last two digits of the fiscal year will
be used in identifying a specific time period; however, certain annual
appropriations and operating procedures may require only the last digit
for identification purposes.

\(d\) [Principal Allottee]{.underline}. The fifth digit of the allotment
coding sequence identifies the principal allottee. See Exhibit C.

\(e\) [Major Classification]{.underline}. The sixth and seventh digits
of the allotment coding sequence identifies the principal activity of
the allotment or distribution as shown in Exhibit D.

\(f\) [Object Class]{.underline}. The eighth and ninth digits of the
allotment coding sequence will classify allotments in accordance with
the classifications prescribed by OMB and as shown in Exhibits:

E Loans and Grants

G Insurance Fund Activities

\(g\) [Planning, Programming, and Budgeting]{.underline}. The tenth,
eleventh, and twelfth digits of the allotment coding sequence will
identify the program elements as specified by the Department. When
activities are not specifically classified by the Department under the
Program Planning and Budgeting (PPB) system, the codes are assigned by
the Budget Division. See Exhibit E.

> \(h\) [Cost Center]{.underline}. The thirteenth and fourteenth digits
> of the allotment coding sequence identifies the cost center to which
> the obligation and expenditure is applicable. See Exhibit I.

\(i\) [Subunit]{.underline}. The fifteenth digit of the allotment coding
sequence identifies the subsidiary organizational units. See Exhibit H.

\(j\) [Geographic Location]{.underline}. The sixteenth and seventeenth
digits of the allotment coding sequence identifies the state in which
the obligation and expenditure are incurred. See Exhibit H.

4

RD Instruction 2009-D

§ 2009.157 (Con.)

\(k\) [County]{.underline}. The eighteenth, nineteenth, and twentieth
digits of the allotment coding sequence identifies the county in which
funds are obligated. County codes will be assigned to all loan and grant
obligations and expenditures. See Exhibit H.

\(l\) [Obligation and Expenditure Accounts]{.underline}. The
twenty-first, twenty-second, and twenty-third digits of the allotment
coding sequence identify:

\(1\) For loans and grants, the type of submission and the purposes for
which they are made. See Exhibit E.

\(2\) For the insurance funds and capital accounts, this code will
identify obligations and expenditures below the object class level. See
Exhibit G.

\(m\) [Special Purpose]{.underline}. The twenty-fourth and twenty-fifth
digits of the allotment coding sequence will be used whenever a need
exists to identify or classify loan purposes or special use. See Exhibit
J.

§ 2009.158 [Master Allotment and Distribution Accounts for Loans and
Grants]{.underline}.

Authorization to incur obligations for loans and the allotment of loan
and grant funds will be made to the Deputy Chief Financial Officer, St.
Louis Office, on an allotment advice or distributions may be made to
State Offices, as circumstances require, by the National Office.

\(a\) Supplementary internal controls over funds reserved by the
National Office may be established by the Deputy Chief Financial
Officer, St. Louis Office.

\(b\) The appropriation symbol, appropriation code, major
classification, object class, PPB and obligation and expenditure codes
for each authorization or fund is shown in Exhibit E.

> \(c\) Veteran activity will be separately identified for loans to
> individuals. The suffix \"C\" will be used to identify non-veterans
> and the suffix \"5\" will be used to identify veterans.

## 5

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(12-07-05) PN 392

RD Instruction 2009-D

§ 2009.159 [Master Allotment Accounts - Insurance Funds]{.underline}.

\(a\) Allotments for the Agricultural Credit Insurance Fund (ACIF), and
the Rural Housing Insurance Fund (RHIF) and the Rural Development
Insurance Fund (RDIF) will be made to an object class code under
jurisdiction of the Deputy Chief Financial Officer, St. Louis Office.

\(b\) Upon receipt of an allotment advice, the Office of the Deputy
Chief Financial Officer, St. Louis Office will establish obligation and
expenditure accounts as required.

\(c\) Generally, allowance amounts will not be established for the
various purposes for which the ACIF, RDIF, and RHIF may be obligated.
The Deputy Chief Financial Officer, St. Louis Office is authorized to
record obligations and expenditures for approved purposes as required
within the total Master Allotment available. Program levels and other
amounts subject to the apportionment processes may also by controlled by
allowance accounts applicable to the insurance funds. These controls
will be established on an item-by-item basis as needed to comply with
reporting requirements. A chart of Allotment Accounts is shown in
Exhibit G.

§§ 2009.160 - 2009.200 \[Reserved\]

Attachments: Exhibits A, B, C, D, E, F, G, H, I, J, K, and L

## oOo

## 6

##  

Exhibit A in PDF ONLY.

RD Instruction 2009-D

Exhibit B

Page 1

**LOAN AND GRANT APPROPRIATION CODES**

  -----------------------------------------------------------------------------------------------------------
  **Appropriation        **Entity                   **[Symbol]{.underline}**   **[Title]{.underline}**
  [Code]{.underline}**   [Code\*\*]{.underline}**                              
  ---------------------- -------------------------- -------------------------- ------------------------------

  -----------------------------------------------------------------------------------------------------------

  ------------ -------- ------------------- ------------------------------
  **04**       **2**    **12X2004**         **Rural Housing for Domestic
                                            Farm Labor Grants**

  **05**       **2**    **12(FY)2065**      **Rural Business Enterprise
                                            Grants**

  **06**       **2**    **12X2006**         **Mutual and Self-Help Housing
                                            Grants**

  **07**       **2**    **12X2066**         **Rural Water & Waste Disposal
                                            Grants**

  **08**                **1230502\          **Extension Service Farm
                        (FY 93 Only)**      Outreach Grants**

                        **12X0601\          **Outreach and Assistance
                        (FY 94 &            Grants**
                        Subsequent)**       

  **09**       **2**    **12X2066**         **Rural Water & Waste Disposal
                                            Grants**

  **10**       **2**    **12(FY)2067**      **Rural Community and Fire
                                            Protection Grants**

  **11**       **2**    **12(FY)2062**      **Rural Housing Supervisory
                                            Assistance Grants**

  **12**       **2**    **12X2064\          **Very Low Income Housing
                        (FY 89 &            Repair Grants**
                        Subsequent)\        
                        12(FY)2064\         
                        (FY 88 & Prior)**   

  **13**       **4**    **12X4140**         **Agricultural Credit
                                            Insurance Fund\
                                            Liquidating Account**
  ------------ -------- ------------------- ------------------------------

(12-07-05) PN 392

RD Instruction 2009-D

Exhibit B

Page 2

**LOAN AND GRANT APPROPRIATION CODES (Con.)**

  -----------------------------------------------------------------------------------------------------------
  **Appropriation        **Entity                   **[Symbol]{.underline}**   **[Title]{.underline}**
  [Code]{.underline}**   [Code\*\*]{.underline}**                              
  ---------------------- -------------------------- -------------------------- ------------------------------

  -----------------------------------------------------------------------------------------------------------

  ------------ ------- -------- ------------- ------------------- ------------- ------------------------------
  **14 18**    **7**            **12X4141**                       **Rural       
                                                                  Housing       
                                                                  Insurance     
                                                                  Fund          
                                                                  Liquidating   
                                                                  Account**     

  **15**               **9**                  **12X4155**                       **Rural Development Insurance
                                                                                Fund Liquidating Account**

  **16**               **16**                 **12X2072**                       **Alcohol Fuels\
                                                                                Program Account**

  **17**                                      **12(FY)0502\                     **Rural Technology &
                                              (FY 94 ONLY)**                    Cooperative Development
                                                                                Grants**

                                              **12(FY)1900\                     **Rural Technology &
                                              (FY 95 &                          Cooperative Development
                                              Subsequent)**                     Grants**

  **19**               **1**                  **12X4222**                       **Self-Help Housing Land
                                                                                Development Fund\
                                                                                Liquidating Account**

  **20**               **2**                  **12X2002**                       **Rural Rental Assistance
                                                                                Payments (New Construction,
                                                                                1984 and 1985)**

  **21**               **2**                  **12X0137**                       **Rental Assistance Program
                                                                                (FY 78 - 91 transferred from
                                                                                Liquidating Fund)**

  **22**               **12**                 **12(FY)2086**                    **Agricultural Resource
                                                                                Conservation Demonstration
                                                                                Program\
                                                                                Program Account**

  **23**               **14**                 **12(FY)1140**                    **Agricultural Credit
                                                                                Insurance Fund\
                                                                                Program Account**
  ------------ ------- -------- ------------- ------------------- ------------- ------------------------------

RD Instruction 2009-D

Exhibit B

Page 3

**LOAN AND GRANT APPROPRIATION CODES (Con.)**

  -----------------------------------------------------------------------------------------------------------
  **Appropriation        **Entity                   **[Symbol]{.underline}**   **[Title]{.underline}**
  [Code]{.underline}**   [Code\*\*]{.underline}**                              
  ---------------------- -------------------------- -------------------------- ------------------------------

  -----------------------------------------------------------------------------------------------------------

  ------------ -------- ----------------------- ------------------------------
  **24 28**    **17**   **12(FY)2081**          **Rural Housing Insurance
                                                Fund\
                                                Program Account**

  **25**       **19**   **12X2082\              **Rural Development Insurance
                        (FY 94 & Subsequent)\   Fund Program Account**
                        12(FY)2082\             
                        (FY 92 & 93)**          

  **26**       **18**   **12X2069\              **Rural Development Loan Fund
                        (FY 94 & Subsequent)\   Program Account**
                        12(FY)2069\             
                        (FY 92 & 93)**          

  **27**       **11**   **12(FY)2080**          **Self-Help Housing Land
                                                Development Fund\
                                                Program Account**

  **29**       **3**    **12-13X2100\           **Regional Development Program
                        (FY 75 & Subsequent)**  -- RAPC**

  **30**       **3**    **12-46X0200**          **Appalachian Regional
                                                Development Program,
                                                Executive**

  **31**       **3**    **12-13(FY)2050(20)**   **Development Facilities,
                                                Economic Development
                                                Administration**

                        **12-13X2050(20)**      **EDA Grant**

  **32**       **3**    **12X0500**             **Hazardous Waste Management**

  **33**       **2**    **12X2009**             **Supervisory and Technical
                                                Assistance Grants**

  **34**       **3**    **12X1010**             **Resource Conservation and
                                                Development, SCS**
  ------------ -------- ----------------------- ------------------------------

(12-07-05) PN 392

RD Instruction 2009-D

Exhibit B

Page 4

**LOAN AND GRANT APPROPRIATION CODES (Con.)**

  -----------------------------------------------------------------------------------------------------------
  **Appropriation        **Entity                   **[Symbol]{.underline}**   **[Title]{.underline}**
  [Code]{.underline}**   [Code\*\*]{.underline}**                              
  ---------------------- -------------------------- -------------------------- ------------------------------

  -----------------------------------------------------------------------------------------------------------

  ------------ -------- ------------------- ------------------------------
  **35**                **12X0500**         **Hazardous Waste Management -
                                            RDA**

  **36**       **3**    **12X1072(03)**     **Watershed and Flood
                                            Prevention Operations - Flood
                                            Prevention, SCS**

  **37**       **3**    **12X4336**         **Commodity Credit Corporation
                                            Migrant Farm Labor Housing
                                            Assistance**

  **38**       **3**    **12X1072(08)**     **Watershed and Flood
                                            Prevention Operations -
                                            Watershed Protection Loan
                                            Programs, SCS**

  **39**       **3**    **12-89X0215**      **Department of Energy
                                            Grants**

  **40**       **8**    **12X4233**         **Rural Development Loan Fund\
                                            Liquidating Account**

  **41**       **2**    **12(FY)2068**      **Rural Development Planning
                                            Grants**

  **42**       **3**    **12-89X0224.91**   **DOE Alcohol Fuel Conversion
                                            Cost-Sharing**

  **43**       **3**    **12-20X0114**      **Biomass Energy Security
                                            Reserve**

  **44**       **3**    **12-14X5015**      **Department of Interior -
                                            Office of Surface Mining**

  **45**       **2**    **12X2071\          **Compensation for
                        (FY 89 &            Construction Defects**
                        Subsequent)\        
                        12(FY)2071\         
                        (FY 88 & Prior)**   

  **46**       **2**    **12(FY)2070**      **Rural Housing Preservation
                                            Grants**
  ------------ -------- ------------------- ------------------------------

RD Instruction 2009-D

Exhibit B

Page 5

**LOAN AND GRANT APPROPRIATION CODES (Con.)**

  -----------------------------------------------------------------------------------------------------------
  **Appropriation        **Entity                   **[Symbol]{.underline}**   **[Title]{.underline}**
  [Code]{.underline}**   [Code\*\*]{.underline}**                              
  ---------------------- -------------------------- -------------------------- ------------------------------

  -----------------------------------------------------------------------------------------------------------

  ------------ -------- ------------------- ------------------------------
  **47**       **2**    **12(FY)2046**      **Emergency Community Waste
                                            Assistance Grants**

  **48**       **2**    **12(FY)2045**      **Solid Waste Management
                                            Grants**

  **49**       **2**    **12(FY)0170**      **State Mediation Grants\
                                            (FY 90 and 91 transferred from
                                            Liquidating Fund)**

  **50**       **28**   **12X4219**         **Rural Development Loan Fund
                                            Direct Loan Financing
                                            Account**

  **51**       **2**    **12F3875(20)**     **Budget Clearing Account**

  **52**                **12(FY)1901**      **Local Technical Assistance
                                            and Planning Grants**

  **53**       **24**   **12X4212**         **Agricultural Credit
                                            Insurance Fund\
                                            Direct Loan Financing
                                            Account**

  **54 58**    **27**   **12X4215**         **Rural Housing Insurance
                                            Fund\
                                            Direct Loan Financing
                                            Account**

  **55**       **29**   **12X4217**         **Rural Development Insurance
                                            Fund\
                                            Direct Loan Financing
                                            Account**

  **56**                **12X3105**         **Rural Economic Development
                                            Grants**

  **57**                **12X3104**         **Rural Economic Development
                                            Loan Fund\
                                            Liquidating Account**

  **59**       **21**   **12X4214**         **Self-Help Housing Land
                                            Development Fund\
                                            Direct Loan Financing
                                            Account**
  ------------ -------- ------------------- ------------------------------

(12-07-05) PN 392

RD Instruction 2009-D

Exhibit B

Page 6

**LOAN AND GRANT APPROPRIATION CODES (Con.)**

  -----------------------------------------------------------------------------------------------------------
  **Appropriation        **Entity                   **[Symbol]{.underline}**   **[Title]{.underline}**
  [Code]{.underline}**   [Code\*\*]{.underline}**                              
  ---------------------- -------------------------- -------------------------- ------------------------------

  -----------------------------------------------------------------------------------------------------------

  ------------ -------- ------------------- ------------------------------
  **62**       **32**   **12X4177**         **Agricultural Resource
                                            Conservation Demonstration
                                            Program\
                                            Guaranteed Loan Financing
                                            Account**

  **63**       **34**   **12X4213**         **Agricultural Credit
                                            Insurance Fund\
                                            Guaranteed Loan Financing
                                            Account**

  **64**       **37**   **12X4216**         **Rural Housing Insurance
                                            Fund\
                                            Guaranteed Loan Financing
                                            Account**

  **65**       **39**   **12X4218**         **Rural Development Insurance
                                            Fund\
                                            Guaranteed Loan Financing
                                            Account**

  **66**       **36**   **12X4220**         **Alcohol Fuels\
                                            Guaranteed Loan Financing
                                            Account**

  **67**                **12X3108**         **Rural Economic Development\
                                            Program Account**

  **73**       **14**   **122/31140**       **Agricultural Credit
                                            Insurance Fund Supplemental
                                            Disaster Appropriation\
                                            Program Account**

                        **123/41140**       **ACIF Flood Disaster\
                                            Program Account**

  **75**       **19**   **122/32082**       **Rural Development Insurance
                                            Fund Supplemental Disaster
                                            Appropriation\
                                            Program Account**

                        **123/42082**       **RDIF Flood Disaster\
                                            Program Account**
  ------------ -------- ------------------- ------------------------------

RD Instruction 2009-D

Exhibit B

Page 7

**LOAN AND GRANT APPROPRIATION CODES (Con.)**

  -----------------------------------------------------------------------------------------------------------
  **Appropriation        **Entity                   **[Symbol]{.underline}**   **[Title]{.underline}**
  [Code]{.underline}**   [Code\*\*]{.underline}**                              
  ---------------------- -------------------------- -------------------------- ------------------------------

  -----------------------------------------------------------------------------------------------------------

  ------------ -------- ------------------- ------------------------------
  **76**       **18**   **122/32069**       **Rural Development Loan Fund
                                            Supplemental Disaster
                                            Appropriation\
                                            Program Account**

  **77**                **12X4176**         **Rural Economic Development
                                            Loan Fund\
                                            Financing Account**

  **78**       **17**   **122/32081**       **Rural Housing Insurance Fund
                                            Supplemental Disaster
                                            Appropriation\
                                            Program Account**

                        **123/42081**       **RHIF Flood Disaster\
                                            Program Account**

  **82**       **2**    **122/32064**       **Very Low Income Housing
                                            Repair Grants Supplemental
                                            Disaster Appropriation**

                        **123/42064**       **Very Low Income Housing
                                            Repair Grants - Flood
                                            Disaster**

                        **1252064**         **Very Low Income Housing
                                            Repair Grants - Emergency
                                            Assistance**

  **84**       **2**    **122/32004**       **Rural Housing for Domestic
                                            Farm Labor Grants Supplemental
                                            Disaster Appropriation**

                        **123/42004**       **Rural Housing for Domestic
                                            Farm Labor Grants - Natural
                                            Disaster**

  **87**       **2**    **122/32046**       **Emergency Community Water
                                            Assistance Grants Supplemental
                                            Disaster Appropriation**
  ------------ -------- ------------------- ------------------------------

RD Instruction 2009-D

Exhibit B

Page 8

**LOAN AND GRANT APPROPRIATION CODES (Con.)**

  -----------------------------------------------------------------------------------------------------------
  **Appropriation        **Entity                   **[Symbol]{.underline}**   **[Title]{.underline}**
  [Code]{.underline}**   [Code\*\*]{.underline}**                              
  ---------------------- -------------------------- -------------------------- ------------------------------

  -----------------------------------------------------------------------------------------------------------

  ------------ --------- ------------------- ------------------------------
                         **123/42046**       **Emergency Community Water
                                             Assistance Grants - Flood
                                             Disaster**

  **89**       **2**     **122/32066**       **Rural Water and Waste
                                             Disposal Grants Supplemental
                                             Disaster Appropriation**

  **91**       **N/A**   **12(FY)111**       **Agricultural Resource
                                             Conservation Demonstration
                                             Program Loans**

  **92**       **N/A**   **12(FY)222**       **Agriculture Loans**

  **92**       **N/A**   **12(FY)223**       **Emergency Livestock Loans**

  **96**       **N/A**   **12(FY)666**       **Alcohol Fuels Guaranteed
                                             Loans**

  **97**       **N/A**   **12(FY)777**       **Rural Housing Loans**

  **98**       **N/A**   **12(FY)888**       **Rural Development Loans**
  ------------ --------- ------------------- ------------------------------

RD Instruction 2009-D

Exhibit B

Page 9

**LOAN AND GRANT APPROPRIATION CODES (Con.)**

  -------------------- ------------------------------- --------------------------- ----------------------------- -----------------------------
                                                                                   **Direct**                    **Guaranteed**

                       **[Liquidating]{.underline}**   **[Program]{.underline}**   **[Financing]{.underline}**   **[Financing]{.underline}**

  **\*\*SHHLDF**       **1**                           **11**                      **21**                        

  **FmmA-OTHER**       **2**                                                                                     

  **FmmA-ALLOCATED**   **3**                                                                                     

  **ACIF**             **4**                           **14**                      **24**                        **34**

  **RHIF**             **7**                           **17**                      **27**                        **37**

  **RDLF**             **8**                           **18**                      **28**                        

  **RDIF**             **9**                           **19**                      **29**                        **39**

  **ARCDP**                                            **12**                                                    **32**

  **Alcohol Fuels**                                    **16**                                                    **36**
  -------------------- ------------------------------- --------------------------- ----------------------------- -----------------------------

(12-07-05) PN 392

RD Instruction 2009-D

Exhibit B

Page 10

**LOAN AND GRANT APPROPRIATION CODES (Con.)**

  -----------------------------------------------------------------------------------------------------------
  **Appropriation        **Entity                   **[Symbol]{.underline}**   **[Title]{.underline}**
  [Code]{.underline}**   [Code\*\*]{.underline}**                              
  ---------------------- -------------------------- -------------------------- ------------------------------

  -----------------------------------------------------------------------------------------------------------

  ------------ -------- ------------------- ------------------------------
  **0l**       **1**    **12(FY)0403\       **Salaries and Expenses**
                        (FY 01 &            
                        Subsequent)\        
                        12(FY)1952\         
                        (FY 00 & Prior)**   

  **01R**      **C**    **12(FY)0403\       **Salaries and Expenses -\
                        (FY 01 &            Reimbursable**
                        Subsequent)\        
                        12(FY)1952\         
                        (FY 00 & Prior)**   

  **03**       **3**    **12X4202\          **Salaries and Expenses -\
                        **                  National Sheep Industry
                                            Improvement Center**

  **04**       **4**    **1210403\          **Salaries and Expenses -\
                        12(FY)1903\         Rural Business-Cooperative
                        (FY 00 & Prior)**   Service**

  **08**       **8**    **1210403\          **Salaries and Expenses -\
                        12(FY)1981\         Rural Utilities Service**
                        (FY 00 & Prior)**   

  **P**        **P**    **12(FY)0403\       **Payroll -- HQ only**
                        (FY 01 &            
                        Subsequent)\        
                        12(FY)1952\         
                        (FY 00 & Prior)**   
  ------------ -------- ------------------- ------------------------------

oOo

(12-07-05) PN 392

RD Instruction 2009-D

Exhibit C

Page 1

**[PRINCIPAL ALLOTTEE]{.underline}**

**Allottees identify the official having jurisdiction over the allotted
funds or to whom the expenditures are charged. For administrative funds
the allottee is designated by a Division (DVSN) code used on
allocation/allotment documents. For loan and grant funds the allottee is
designated by the fourth digit in the allotment control coding
sequence.**

**Administrative -**

**The DVSN designates the allottee. These codes are as follows:**

  ------------------------ ------------------------------------ -- ------------------------ -------------------------
  **[DVSN]{.underline}**   **[STATE]{.underline}**                 **[DVSN]{.underline}**   **[STATE]{.underline}**

  **AK -**                 **Alaska**                              **NC -**                 **North Carolina**

  **AL -**                 **Alabama**                             **ND -**                 **North Dakota**

  **AR -**                 **Arkansas**                            **NE -**                 **Nebraska**

  **AZ -**                 **Arizona**                             **NJ -**                 **New Jersey**

  **CA -**                 **California**                          **NM -**                 **New Mexico**

  **CO -**                 **Colorado**                            **NV -**                 **Nevada**

  **DE -**                 **Delaware (Maryland)**                 **NY -**                 **New York**

  **FL -**                 **Florida (Virgin Islands)**            **OH -**                 **Ohio**

  **GA -**                 **Georgia**                             **OK -**                 **Oklahoma**

  **HI -**                 **Hawaii (Guam & Western Pacific)**     **OR -**                 **Oregon**

  **IA -**                 **Iowa**                                **PA -**                 **Pennsylvania**

  **ID -**                 **Idaho**                               **PR -**                 **Puerto Rico**

  **IL -**                 **Illinois**                            **SC -**                 **South Carolina**

  **IN -**                 **Indiana**                             **SD -**                 **South Dakota**

  **KS -**                 **Kansas**                              **TN -**                 **Tennessee**

  **KY -**                 **Kentucky**                            **TX -**                 **Texas**

  **LA -**                 **Louisiana**                           **UT -**                 **Utah**

  **MA -**                 **Massachusetts (Connecticut/Rhode      **VA -**                 **Virginia**
                           Island)**                                                        

  **ME -**                 **Maine**                               **VT -**                 **Vermont (New
                                                                                            Hampshire)**

  **MI -**                 **Michigan**                            **WA -**                 **Washington**

  **MN -**                 **Minnesota**                           **WI -**                 **Wisconsin**

  **MO -**                 **Missouri**                            **WV -**                 **West Virginia**

  **MS -**                 **Mississippi**                         **WY -**                 **Wyoming**

  **MT -**                 **Montana**                                                      
  ------------------------ ------------------------------------ -- ------------------------ -------------------------

  ------------------------ ----------------------------------------------------------------
  **[DVSN]{.underline}**   **[HEADQUARTERS ORGANIZATION]{.underline}**

  **OD -**                 **OFFICE OF COMMUNITY DEVELOPMENT**

  **OM -**                 **DEPUTY ADMINISTRATOR FOR OPERATIONS AND MANAGEMENT**

  **PP -**                 **DEPUTY UNDER SECRETARY FOR POLICY AND PLANNING**

  **RB -**                 **RURAL BUSINESS-COOPERATIVE SERVICE**

  **RH -**                 **RURAL HOUSING SERVICE**

  **RU -**                 **RURAL UTILITIES SERVICE**

  **SP -**                 **NATIONAL SHEEP INDUSTRY IMPROVEMENT CENTER**
  ------------------------ ----------------------------------------------------------------

(12-07-05) PN 392

RD Instruction 2009-D

Exhibit C

Page 2

**Loan and Grant -**

**The fourth digit in the loan and grant allotment control coding
sequence designates the allottee. These codes are as follows:**

  ------------------------ ------------ ------------------------------------------
  **[Code]{.underline}**                **[Area of Jurisdiction]{.underline}**

  **1**                                 **Deputy Administrator, Management**

                                        

  **2**                                 **Deputy Chief Financial Officer**

                                        

  **3**                                 **State Director**
  ------------------------ ------------ ------------------------------------------

oOo

RD Instruction 2009-D

Exhibit D

Page 1

## [MAJOR CLASSIFICATION CODES]{.underline}

[Major Classification]{.underline}. This two-digit code will be used to
designate the major classification of obligations and expenditures and
will be used in connection with the various appropriation codes (Exhibit
B) in the preparation of technical management reports.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_Description\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_Code\_

Program Activity:

Loans:

Operating 01

Emergency 02

Economic Opportunity - Individuals 03

Emergency - Livestock 04

Farm Ownership 05

Non-Farm Enterprise (FO) 06

Recreation, Individual 07

Soil and Water Individual 08

Economic Emergency Loans 09

Housing, Weatherization - Coop and Public Utility 14

Housing, Low to Moderate Income 15

Housing, Above Moderate Income 16

Labor Housing 17

Rental/Cooperative Housing 18

Mobile Home Park 19

Self-Help Housing Land Development 20

HUD Insured Loan Program 25

Community Services 32

Cooperative Association, OEO 33

Indian Land Acquisition 34

Community Facilities 35

Flood Prevention 36

Works of Improvement (Watershed) 37

Business and Industrial 39

Resource Conservation and Development 40

Loan Costs, Recoverable and Non-Recoverable 42

Alcohol Production Loans 43

Nonprofit National Rural Development and Finance Corporation 44

Loans

(5-27-87) PN 52

RD Instruction 2009-D

Exhibit D

Page 2

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_Description\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_Code\_

Grants:

Rental Assistance 21

Water and Waste Disposal, Planning 51

Very Low Income Housing Repair 52

Water and Waste Disposal, Development 53

Rural Development Planning Grants 54

Farm Labor Housing 55

Rural Community Fire Protection Grants 56

Mutual and Self-Help Housing 57

Rural Housing Supervisory Assistance 58

Rural Development 59

Department of Energy Grants 60

DOE Alcohol Fuel Conversion Cost-Sharing 62

Compensation for Construction Defects 63

Rural Housing Preservation Grants 64

Administrative:

General, Regular 71

General, Temporary 72

Reimbursable Expenses 76

Interest and Dividends 79

Off-set Credits, PL 89-106 80

Off-set Charges, PL 89-106 81

Undistributed Charges 83

Refunds 85

Receipts and Reimbursement Credits 90

Exhibit E in PDF ONLY.

Exhibit F in PDF ONLY.

Exhibit G, pages 1 through 5 in PDF ONLY.

RD Instruction 2009-D

Exhibit G

Page 6

## [DESCRIPTION OF ACCOUNTS]{.underline}

Obligation and Expenditure accounts as shown on Exhibit G will be
established for the following purposes:

A [Investments and Loans 33]{.underline}

Loans from Fund for Later Sale - These accounts will be charged for
loans made from the fund for later sale.

[Loans Assigned under Insurance Provisions]{.underline} - These accounts
will be charged the amount of principal and interest paid note holders
by the fund to purchase notes in default or to purchase notes for
servicing actions which require that the note be held by the fund.

[Loans assigned Under Purchase Agreement]{.underline} - These accounts
will be charged for the amounts of principal any interest paid note
holders by the fund to purchase notes, at the option of the holder,
after the expiration of the fixed redemption period.

[Redemption of Certificates of Beneficial Ownership]{.underline} - These
accounts will be charged for the amount of principal paid to holders by
the fund to redeem Certificates of Beneficial Ownership after expiration
of the fixed period. Contracts of Guarantee - These accounts will be
charged for the amount of principal and interest of the purchase of
guaranteed loans.

[Recertifications]{.underline} - These accounts will be charged with
recertified payments and credited with clearances received from
Treasury.

[Delinquent Installments]{.underline} - These accounts will be charged
for the amounts paid annually by the fund to note holders for
borrowers\' delinquent installments of principal and interest.

1/ [Recoverable Cost]{.underline} - These accounts will be charged for
recoverable costs properly chargeable to the borrowers\' accounts:

Other - Legal fees, recording fees and expenses

incident to foreclosed or mortgaged property.

Taxes - Taxes on insured loan property and

special assessments.

Insurance - Insurance premiums which the

borrower fails to pay.

Advertising - Advertising costs.

[Cost Incident to Acquired Property]{.underline} - These accounts will
be charged for costs incident to acquired real property:

RD Instruction 2009-D

Exhibit G

Page 7

(Revision 1)

Other - Legal fees, recording fees, and payments to prior

lien holders.

Taxes - Taxes on acquired real property and special

assessments.

Preservation and Protection - Cost for major repair,\
building improvements, land development that increase the\
value of acquired real estate, and other costs necessary\
for the preservation and protection of acquired real\
property.

Advertising - Advertising costs.

[1]{.underline}/ [Credit Report fees]{.underline} - These accounts will
be charged with the cost or credit report fees of approved loan
applicants.

[Rental Assistance]{.underline} - This account will be charged with all
rental assistance obligation and voucher activity applicable to the
Rural Housing Insurance Fund.

B [Other Services 25]{.underline}

[Advance Payments]{.underline} - The Office of Management and Budget
requires that advance reimbursements (for transfers of funds) be
recorded as an expenditure of the paying appropriation and as a
reduction of expenditures for the receiving appropriations. The credit
entry will be posted as \"Obligations and \"Vouchers to the Rural
Development Appropriation \"Salaries and Expenses.\" This account
includes charges applicable to other government agencies when Rural
Development may be administering the assets held in trust for said
agency.

[Non-Recoverable Costs]{.underline} - Credit Report Fees - This account
will be charged with costs of credit bureau services which will not be
collected from the loan applicant, because the loan was not processed,
or the amount is determined not to be administratively feasible to
collect.

[Non-Recoverable Cost Incident to Sale of Insured Loans]{.underline} -
This account will be charged with cost incident to sale of insured
loans. This will include the concession given on block sales to
syndicate on open market.

(5-27-87) PN 52

RD Instruction 2009-D

Exhibit G

Page 8

(Revision 1)

[Agreements/Contracts]{.underline} - This account will be used to record
agreements and contracts not identified elsewhere in this Instruction.

[Penalty Interest]{.underline} - This account will be used to record
interest penalty for late payments to private vendors.

[Agreements/Contracts for FAPDS]{.underline} - This account will be used
to record all agreement any contract costs for development of the
Automated Program Delivery System.

[Legal Fees]{.underline} - This account will be used to record all legal
fees which are determined to be paid by Rural Development out of the
revolving funds.

[Guarantee Loss Settlements]{.underline} - These accounts will be
charged for amounts paid lenders of guaranteed loans for losses claimed
under contracts of guarantee. These losses could be paid before or after
liquidation of the borrower\'s security in accordance with loss
settlement option elected. This account does not include amounts for
acquisition of the borrower\'s security.

[1]{.underline}/ [Non-Recoverable Cost Incident to Loans]{.underline} -
This account will be charged with costs incident to insured loans, paid
by the Government, which cannot properly be charged to the borrower\'s
account or inventory account. It includes cost items ordinarily
considered recoverable, but which are prohibited by State Statute from
being charged to the borrower.

[Miscellaneous Expense]{.underline} - This account will be used to
record miscellaneous expenses which cannot be included in other
categories of this Instruction.

[Compensation for Construction Defects]{.underline} - This account will
be used to record compensation for construction defects paid from the
Rural Housing Insurance Fund for fiscal years 1982 and prior.

[Private Contractors for Emergency Loans]{.underline} - This account
will be used to record costs of making and servicing emergency loans
using private contractors.

[Chattel Security Services]{.underline} - This account will be used to
record costs of security services for chattel property.

[Construction Inspectors]{.underline} - This account will be used to
record contract costs for construction inspections.

[Contracts Guaranteed]{.underline} - This account will be used to record
contract costs associated with guaranteed loans.

RD Instruction 2009-D

Exhibit G

Page 8A

(Added 10-27-95, SPECIAL PN)

C [Grants, Subsidies, and Contributions 41]{.underline}

[Payment Assistance]{.underline} - These accounts will be charged for
the amount of payment assistance credited to the borrower's account.\
(Revised 10-27-95, SPECIAL PN.)

D [Interest and Dividends 43]{.underline}

[Interest Expense - Additional Yield to Note Holders]{.underline} -
These accounts will be charged for payments to private holders of
additional interest accrued on the holder\'s account resulting from
sales of loans by the ACIF or the RHIF to yield a higher return to note
holders than that stated in the borrower\'s promissory note. This
premium paid to the note holders annually, upon final payments by
borrowers or when loans are purchased from note holders.

RD Instruction 2009-D

Exhibit G

Page 9

[Interest Expense - Withheld Collections]{.underline} - These accounts
will be charged for payment to holders for interest accrued on the
holder\'s account between the dates of any payments made by the borrower
and the date of payment to the holder. These payments will be made at
the time final payments are remitted to note holders or when loans are
purchased from note holders.

[Interest Expense - Certifications of Beneficial
Ownership]{.underline} - These accounts will be charged for payment to
holders for interest accrued and paid on Certificates of Beneficial
Ownership. These payments will be made annually on the anniversary date
of the sale until the expiration of the fixed period.

[Treasury - Interest]{.underline} - This account will be charged for
amounts of interest paid the Treasury on outstanding notes payable which
represent borrowings from the Treasury to make loans from the fund for
later sale and/or to carry out the provisions of the insurance
authority.

[Interest on Government Equity]{.underline} - This account will be
charged for amounts of interest accrued and paid the Treasury on equity
of net assets transferred from ECRF and FHA-DLA to ACIF in accordance
with FmHA Act of 1972.

[GNMA Interest]{.underline} - This account will be charged for amounts
of interest accrued and paid on Trust Agreement Contracts with FNMA.

[Interest Subsidy Expense on Guaranteed Loans]{.underline} - These
accounts will be charged for amounts paid or accrued to lenders of
guaranteed loans for interest subsidy in accordance with the contracts
of guarantee. These amounts are determined based on the difference
between the rate the borrower pays the lender and the approved Rural
Development rate at the time the contract of guarantee is executed.
Payments are made semi-annually (or as of the date of assumption) to the
lender.

[Guaranteed Interest Rate Reductions]{.underline} - These accounts will
be charged for the amount of interest rate buydown payments made by
Rural Development to lenders. These amounts are determined by an
agreement between the borrower, lender, and Rural Development to reduce
the borrower loan interest rate up to three years. The payments to the
lenders will be 50% of the reduced rate not to exceed 2 percentage
points.

[Interest Expense on Participation Certificates - (RHIF)]{.underline} -
This account will be charged for amounts of interest accrued and paid on
Participation Certificates with GNMA.

(5-27-87) PN 52

RD Instruction 2009-D

Exhibit G

Page 10

E [Refunds 44]{.underline}

[Withheld Collections]{.underline} - These accounts will be charged for
disbursements made to note holders for collections of principal and
interest received from borrowers. (Does not include payments to note
holders for collections that are not processed through the Fund, if
any.)

F [Offset Charges, PL 89 - 106]{.underline}

This account will be used to record the offset charge from ACIF to the
Salaries and Expenses Appropriation.

G [Undistributed Charges 96]{.underline}

Undistributed Charges - Other Than Certificates of Beneficial
Ownership - This is a suspense account for payments made to note holders
pending an analysis of the transactions. Payments entered to this
account will be cleared to the proper allotment code as soon as the
analysis of the transactions is completed. This account will include
amounts due note holders for borrower\'s delinquent installments of
principal and interest; purchase of notes by the Government under the
insurance provisions, or due to expiration of the fixed redemption
period; amounts of collections received from borrowers for principal and
interest; and interest accrued on the holders account between the dates
of any payments made by the borrower and the date of payment to the
holder.

[Undistributed Charges]{.underline} - Certificates of Beneficial
Ownership - This is a suspense account for payments made to holders of
Certificates of Beneficial Ownership. Payments to this account will be
cleared to the proper allotment code as soon as they are applied to the
holders\' account.

[Reimbursement for Losses]{.underline} - This account will be used to
record the annual appropriation for losses for RDIF.

1/ District Directors and County Supervisors must indicate on each
voucher that includes a recoverable or non-recoverable loan cost item,
the appropriate code for the type of account involved. The Finance
Office determines, with respect to each type of account, the funds which
are properly chargeable for the cost item. Finance Instruction 323.9
designates the funds chargeable for each type of account, indicated by
the codes on the vouchers.

RD Instruction 2009-D

Exhibit H

Page 1

**[ORGANIZATION CODES]{.underline}**

**(Administrative)**

**[Positions three and four]{.underline}**

**Used to identify the state (see page 2 of this exhibit for state
codes) to which obligation and expenditures are chargeable. For
Headquarters organizations these positions will identify the
allottee/location (see below) and the next level of the organization.**

**D - OFFICE OF COMMUNITY DEVELOPMENT**

**M -- OPERATION AND MANAGEMENT - Washington, D.C.**

**L -- OPERATION AND MANAGEMENT - St. Louis**

**P - POLICY AND PLANNING**

**B - RURAL BUSINESS SERVICE**

**H - RURAL HOUSING SERVICE**

**U - RURAL UTILITIES SERVICE**

**S - NATIONAL SHEEP INDUSTRY IMPROVEMENT CENTER**

**C - Alternative Agricultural Research and Commercialization
Corporation**

**[Positions five, six, and seven]{.underline}**

**Used to identify additional levels within the organization. State
offices begin with "8", area offices begin with "9", and local offices
use the county code (see RD Organization Listing in 2009-C for county
code. This information is revised annually.)**

**See the following pages of this exhibit for headquarters organization
codes by agency:**

> **agency 07 -**
>
> **Rural Housing Service, page 3.**
>
> **Operations and Management, pages 2 thru 4.**
>
> **agency 15 -**
>
> **Rural Utilities Service, pages 6.**
>
> **agency 32 -**
>
> **Rural Business-Cooperative Service, pages 8.**
>
> **office of Community Development, page 10.**
>
> **Policy and Planning, page 10.**

(12-07-05) PN 392

**RD Instruction 2009-D**

**Exhibit H**

**Page 2**

> **agency sc -**
>
> **National Sheep Industry Improvement Center, page 10.**
>
> **agency aw -**
>
> **Alternative Agricultural Research and Commercialization Corporation,
> page 11.**

**[ORGANIZATIONAL CODES (Con.)]{.underline}**

**Administrative**

**NOTE: Organizational units annotated as \"General\" are to be used
only for costs/purchases that benefit the entire particular
organizational level. These costs/purchases are not otherwise
identifiable to a particular organization.**

## FIELD OFFICES (STATE)

**\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**\|\|**

**STATE \|\| STATE**

**\_[CODE\_\_\_\_\_\_\_\_\_\_\_\_OFFICE\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\|\|\_CODE\_\_\_\_\_\_\_\_\_\_\_OFFICE\_\_\_\_\_\_\_\_\_\_]{.underline}**

**\|\|**

**01 Alabama \|\| 35 New Jersey**

**02 Arizona \|\| 36 New Mexico**

**03 Arkansas \|\| 37 New York**

**04 California \|\| 38 North Carolina**

**05 Colorado \|\| 40 North Dakota**

**06 Connecticut \|\| 41 Ohio**

**07 Delaware \|\| 42 Oklahoma**

**09 Florida \|\| 43 Oregon**

**10 Georgia \|\| 44 Pennsylvania**

**12 Idaho \|\| 45 Rhode Island**

**13 Illinois \|\| 46 South Carolina**

**15 Indiana \|\| 47 South Dakota**

**16 Iowa \|\| 48 Tennessee**

**18 Kansas \|\| 49 Texas**

**20 Kentucky \|\| 52 Utah**

**22 Louisiana \|\| 53 Vermont**

**23 Maine \|\| 54 Virginia**

**24 Maryland \|\| 56 Washington**

**25 Massachusetts \|\| 57 West Virginia**

**26 Michigan \|\| 58 Wisconsin**

**27 Minnesota \|\| 59 Wyoming**

**28 Mississippi \|\| 60 Alaska**

**29 Missouri \|\| 61 Hawaii, Am. Samoa**

**31 Montana \|\| 62 Guam and W. Pacific**

**32 Nebraska \|\| Territories**

**33 Nevada \|\| 63 Puerto Rico**

**34 New Hampshire \|\| 64 Virgin Islands**

**\|\| 65-69 Reserved**

**\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\|\|\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

RD Instruction 2009-D

Exhibit H

Page 3

**[STATE OFFICE]{.underline} [SUB UNIT]{.underline}**

**EXECUTIVE STAFF 1**

**MANAGEMENT STAFF 2**

**PROGRAMS STAFF**

**BUSINESS AND INDUSTRIAL 0**

**FARMER PROGRAMS 3**

**COMMUNITY PROGRAMS 4**

**HOUSING PROGRAMS 5**

**COMBINATION 8**

**DISTRICT OFFICE 6**

**COUNTY OFFICE 7**

**COUNTY COMMITTEES 9**

**[Rural Housing Service]{.underline}**

**Organizational Unit Org**

**Rural Housing Service (General) H1000**

**Office of the Administrator H2000**

**Program Support Staff H3000**

**Program Support Staff (General) H3100**

**Office of the Director H3200**

**Technical Support Branch H3300**

**Operations Research and Systems Development Branch H3400**

**Management Support Branch H3500**

**Policy Support Branch H3600**

**Single Family Housing H4000**

**Single Family Housing (General) H4100**

**Office of the Deputy Administrator H4200**

**Single Family Housing Direct Loan Division H4300**

**Single Family Housing Guaranteed Loan Division H4400**

**Single Family Housing Centralized Servicing Center**

**(St. Louis) H4500**

**Office of the Director H4510**

**Collection Service Branch H4520**

**Risk Management Branch H4530**

**Cash & Congressionals H4540**

**Escrow Operations Branch H4550**

**Borrower Assistance Branch H4560**

**Customer Service Branch H4570**

**Multi-Family Housing H5000**

**Multi-Family Housing (General) H5100**

**Office of the Deputy Administrator H5200**

**Multi-Family Housing Processing Division H5300**

**Multi-Family Housing Portfolio Management Division H5400**

(12-07-05) PN 392

RD Instruction 2009-D

Exhibit H

Page 4

**[RURAL HOUSING SERVICE (Con.)]{.underline}**

**Organizational Unit Org**

**Community Programs H6000**

**Community Programs (General) H6100**

**Office of the Deputy Administrator H6200**

**Direct Loan & Grant Processing Branch H6300**

> **Guaranteed Loan Processing Branch H6400**
>
> **Servicing & Special Authorities Branch H6500**

**[OPERATIONS AND MANAGEMENT]{.underline}**

**Operations and Management (General) M1000**

**Management Reserve M1100**

**Unallotted Reserve M1110**

**Under Secretary Reserve M1120**

**DAOM Reserve M1130**

**Greenbook Expenses M1140**

**EEO Settlements/Investigations M1150**

**Sonya Bird/Mitchell Settlements M1160**

**Reserved for Budget Division M1170**

**Reserved for Budget Division M1180**

**Reserved for Budget Division M1190**

**Reserved for Budget Division M1200**

**Reserved for Budget Division M1210**

**Reserved for Budget Division M1220**

**Office of the Deputy Administrator (Immediate Office) M2000**

**Civil Rights M3000**

**Office of the Director M3100**

**Program Compliance Branch M3200**

**Legislative and Public Affairs Staff M4000**

**Office of the Director M4100**

**Correspondence Branch M4200**

**Deputy Director, Public Affairs M4300**

**Chief Financial Officer M5000**

**Chief Financial Officer (General) M5100**

**Office of the Chief Financial Officer M5200**

**Budget Division M5300**

**Office of the Director M5310**

**Administrative Programs Branch M5320**

**Program Budget Branch M5330**

**Financial Management Division M5400**

**Policy and Analysis Division M5500**

**Deputy Chief Financial Officer (St. Louis) L5600**

**Deputy Chief Financial Officer (General) L5610**

**Office of the Deputy Chief Financial Officer L5620**

RD Instruction 2009-D

Exhibit H

Page 5

**[OPERATIONS AND MANAGEMENT (Con.)]{.underline}**

**Organizational Unit Org**

**Program Management Division (St. Louis) L5630**

**Office of the Director L5631**

**Direct Loan and Grant Branch L5632**

**Guaranteed Loan Branch L5633**

**Program Reporting Branch L5634**

**Fiscal and Accounting Division (St. Louis) L5640**

**Office of the Director L5641**

**Fiscal Control Branch L5642**

**Financial Accounting Branch L5643**

**Fiscal Reconciliation Branch L5644**

**Cash Management Branch L5645**

**Policy and Internal Review Division (St. Louis) L5650**

**Mission Support Division (St. Louis) L5660**

**Office of the Director L5661**

**Operations and Scheduling Branch L5662**

**Support Services Branch L5663**

**Procurement and Administrative Services M6000**

**Procurement and Administrative Services (General) M6100**

**Office of the Assistant Administrator M6200**

**Procurement Management Division M6300**

**Office of the Director M6310**

**Policy and Program Management Branch M6320**

**Contract Operations Branch M6330**

**Property & Supply Management Division (St. Louis) L6400**

**Office of the Director L6410**

**Property and Procurement Management Branch L6420**

**Space Management Branch L6430**

**Support Services Division M6500**

**Office of the Director M6510**

**Property and Space Management Branch M6520**

**General Services Branch M6530**

**Regulations & Paperwork Management Branch M6540**

**Information Resources Management M7000**

**Information Resources Management (General) M7100**

**Office of the Chief Information Officer M7200**

**Management Control Staff M7300**

**Management Services Division M7400**

**Office of the Director M7410**

**Information Management Branch M7420**

**Planning and Policy Branch M7430**

**Customer Services Division M7500**

**Office of the Director M7510**

**Customer Outreach Advisory Branch M7520**

(12-07-05) PN 392

RD Instruction 2009-D

Exhibit H

Page 6

**[OPERATIONS AND MANAGEMENT (Con.)]{.underline}**

**Organizational Unit Org**

**Office of the Chief Information Officer (St. Louis) L7600**

**Information Technology Division (St. Louis) L7700**

**Office of the Director (St. Louis) L7710**

**Data Services Branch (St. Louis) L7720**

**Systems Integrity Management Branch M7730**

**Technical Services Branch (St. Louis) L7740**

**Telecommunications Branch (St. Louis) L7750**

**Headquarters Network Branch M7760**

**Centralized Help Desk (St. Louis) L7770**

**System Services Division (St. Louis) L7800**

**Office of the Director (St. Louis) L7810**

**RHS Branch (St. Louis) L7820**

**RBS Branch (St. Louis) L7830**

**RUS/National Development Branch M7840**

**Financial Management Systems Branch (St. Louis) L7850**

**Human Resources M8000**

**Human Resources (General) M8100**

**Office of the Assistant Administrator M8200**

**Labor Relations Staff M8300**

**Headquarters Personnel Services Division M8400**

**Office of the Director M8410**

**Headquarters Personnel Services Branch M8420**

**Human Resources Training Division M8500**

**Office of the Director M8510**

**Employee Development Branch M8520**

**St. Louis Training Branch L8540**

**Mission Area Personnel Services Division M8600**

**Office of the Director M8610**

**Human Resources Programs Branch M8620**

**RD Field Services Branch (St. Louis) L8630**

**Alternate Dispute Resolution Staff M9000**

**[Rural Utilities Service]{.underline}**

**Rural Utilities Service (General) U1000**

**Office of the Administrator U2000**

**Office of the Administrator U2100**

**Rural Utilities and Loan Servicing System (RULSS)**

**Staff U2200**

**Financial Services Staff U3000**

**Program Accounting and Regulatory Analysis U4000**

**Program Accounting and Regulatory Analysis (General) U4100**

**Office of the Assistant Administrator U4200**

RD Instruction 2009-D

Exhibit H

Page 7

**[RURAL UTILITIES SERVICE (Con.)]{.underline}**

**Organizational Unit Org**

**Program Accounting Services Division U4300**

**Technical Accounting and Auditing Staff U4310**

**Northern Regional Accounting Branch U4320**

**Northern Regional Accounting Branch Field Staff U4330**

**Southern Regional Accounting Branch U4340**

**Southern Regional Accounting Branch Field Staff U4350**

**Program Development and Regulatory Analysis U4400**

**Assistant Administrator-Electric U5000**

**Assistant Administrator-Electric (General) U5100**

**Office of the Assistant Administrator U5200**

**Office of the Assistant Administrator U5210**

**Policy Analysis and Loan Management Staff (PALMS) U5220**

**Northern Regional Division-Electric U5300**

**Office of the Director U5310**

**Northern Regional Division (General Field) U5320**

**Northeast Operations Branch U5330**

**Northern Engineering Branch U5340**

**Northwest Operations Branch U5350**

**Southern Regional Division-Electric U5400**

**Office of the Director U5410**

**Southern Regional Division (General Field) U5420**

**Southeast Operations Branch U5430**

**Southern Engineering Branch U5440**

**Southwest Operations Branch U5450**

**Power Supply Division U5500**

**Office of the Director U5510**

**Financial Analysis, Security & Compliance Branch U5520**

**Power Delivery & Transmission Assessment Branch U5530**

**Power Resources & Planning Branch U5540**

**Electric Staff Division U5600**

**Office of the Director U5610**

**Transmission Branch U5620**

**Distribution Branch U5630**

**Energy Forecasting Branch U5640**

**Technical Standards Committee \"A\" U5650**

**Assistant Administrator-Telecommunications U6000**

**Assistant Administrator-Telecommunications (General) U6100**

**Office of the Assistant Administrator U6200**

**Eastern Area-Telecommunications Program U6300**

**Office of the Director U6310**

**Eastern Area Office (General Field) U6320**

**Eastern Operations Branch U6330**

**Eastern Engineering Branch U6340**

(12-07-05) PN 392

RD Instruction 2009-D

Exhibit H

Page 8

**[RURAL UTILITIES SERVICE (Con.)]{.underline}**

**Organizational Unit Org**

**Northwest Area-Telecommunications Program U6500**

**Office of the Director U6510**

**Northwest Area Office (General Field) U6520**

**Northwest Operations Branch U6530**

**Northwest Engineering Branch U6540**

**Southwest Area-Telecommunications Program U6600**

**Office of the Director U6610**

**Southwest Area Office (General Field) U6620**

**Southwest Operations Branch U6630**

**Southwest Engineering Branch U6640**

**Telecommunications Standards Division U6700**

**Office of the Director U6710**

**Inside Plant Branch U6720**

**Outside Plant Branch U6730**

**Advanced Services Division U6800**

**Rural Telephone Bank U6900**

**Board Member Functions U6910**

**Agency Projects U6920**

**Assistant Administrator-Water and Environmental Programs U7000**

**Assistant Administrator-Water and Environmental**

**Programs (Gen.) U7100**

**Office of the Assistant Administrator U7200**

**Water Programs Division U7300**

**Office of the Director U7310**

**Program Operations Branch U7320**

**Portfolio Management Branch U7330**

**Engineering and Environmental Staff U7600**

**[Rural Business-Cooperative Service]{.underline}**

**Rural Business-Cooperative Service (General) B1000**

**Office of the Administrator B2000**

**Resources Coordination Staff B3000**

**Deputy Administrator, Business Programs B4000**

**Business Programs (General) B4100**

**Office of the Deputy Administrator B4200**

**Business & Industry Division B4300**

**Special Project & Program Oversight Division B4400**

**Specialty Lenders Division B4500**

**Deputy Administrator, Cooperative Services Programs B5000**

**Cooperative Services Programs (General) B5200**

**Office of the Deputy Administrator B5300**

**Cooperative Marketing Division B5400**

**Cooperative Development Division B5500**

**Cooperative Management Division B5600**

RD Instruction 2009-D

Exhibit H

Page 9

**[RURAL BUSINESS-COOPERATIVE SERVICE (Con.)]{.underline}**

**Organizational Unit Org**

**National Rural Development Partnership Office B6000**

**Office of the Director B6088**

**ALABAMA State Rural Development Council B6001**

**ARIZONA State Rural Development Council B6002**

**ARKANSAS State Rural Development Council B6003**

**CALIFORNIA State Rural Development Council B6004**

**COLORADO State Rural Development Council B6005**

**CONNECTICUT State Rural Development Council B6006**

**DELAWARE State Rural Development Council B6007**

**FLORIDA State Rural Development Council B6009**

**GEORGIA State Rural Development Council B6010**

**IDAHO State Rural Development Council B6012**

**ILLINOIS State Rural Development Council B6013**

**INDIANA State Rural Development Council B6015**

**IOWA State Rural Development Council B6016**

**KANSAS State Rural Development Council B6018**

**KENTUCKY State Rural Development Council B6020**

**LOUISIANA State Rural Development Council B6022**

**MAINE State Rural Development Council B6023**

**MARYLAND State Rural Development Council B6024**

**MASSACHUSETTS State Rural Development Council B6025**

**MICHIGAN State Rural Development Council B6026**

**MINNESOTA State Rural Development Council B6027**

**MISSISSIPPI State Rural Development Council B6028**

**MISSOURI State Rural Development Council B6029**

**MONTANA State Rural Development Council B6031**

**NEBRASKA State Rural Development Council B6032**

**NEVADA State Rural Development Council B6033**

**NEW HAMPSHIRE State Rural Development Council B6034**

**NEW JERSEY State Rural Development Council B6035**

**NEW MEXICO State Rural Development Council B6036**

**NEW YORK State Rural Development Council B6037**

**NORTH CAROLINA State Rural Development Council B6038**

**NORTH DAKOTA State Rural Development Council B6040**

**OHIO State Rural Development Council B6041**

**OKLAHOMA State Rural Development Council B6042**

**OREGON State Rural Development Council B6043**

**PENNSYLVANIA State Rural Development Council B6044**

**RHODE ISLAND State Rural Development Council B6045**

**SOUTH CAROLINA State Rural Development Council B6046**

**SOUTH DAKOTA State Rural Development Council B6047**

(12-07-05) PN 392

RD Instruction 2009-D

Exhibit H

Page 10

**[RURAL BUSINESS COOPERATIVE SERVICE (Con.)]{.underline}**

**Organizational Unit Org**

**TENNESSEE State Rural Development Council B6048**

**TEXAS State Rural Development Council B6049**

**UTAH State Rural Development Council B6052**

**VERMONT State Rural Development Council B6053**

**VIRGINIA State Rural Development Council B6054**

**WASHINGTON State Rural Development Council B6056**

**WEST VIRGINIA State Rural Development Council B6057**

**WISCONSIN State Rural Development Council B6058**

**WYOMING State Rural Development Council B6059**

**ALASKA State Rural Development Council B6060**

**HAWAII State Rural Development Council B6061**

**WESTERN PACIFIC TERRITORIES State Rural Development**

**Council B6062**

**PUERTO RICO State Rural Development Council B6063**

**VIRGIN ISLANDS State Rural Development Council B6064**

**State Rural Development Councils (General) B6099**

**[OFFICE OF COMMUNITY DEVELOPMENT]{.underline}**

**Community Development (General) D1000**

**Office of the Deputy Administrator (Immediate Office) D2000**

**Empowerment Programs Division D3000**

**Community Outreach Division D4000**

**[POLICY AND PLANNING]{.underline}**

**Policy and Planning (General) P1000**

**Deputy Under Secretary for Policy and Planning P2000**

**Deputy Administrator for Policy and Planning P3000**

**Deputy Administrator for Policy and Planning (General) P3100**

**Office of the Deputy Administrator P3200**

RD Instruction 2009-D

Exhibit H

Page 11

**[National Sheep Industry Improvement Center]{.underline}**

**National Sheep Industry Improvement Center (General) S1000**

**Office of the Director S2000**

**Sheep Center Board S3000**

**[Alternative Agricultural Research and Commercialization
Corporation]{.underline}**

**Alternative Agricultural Research & Commercialization**

**Corp (General) C1000**

oOo

(12-07-05) PN 392

RD Instruction 2009-D

Exhibit I

## COST CENTER

When reporting activity for field office locations, the accounting
classification code will be exploded to generate an additional code
called \"cost center.\" This code will be as follows.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Cost Cost

Center Center

Codes\_\_\_\_\_\_\_\_\_\_Location\_\_\_\_\_\_\_\_\_\_\_\_\_Codes\_\_\_\_\_\_\_\_\_\_Location\_\_\_\_\_\_\_\_\_\_\_\_\_

01 Alabama 35 New Jersey

02 Arizona 36 New Mexico

03 Arkansas 37 New York

04 California 38 North Carolina

05 Colorado 40 North Dakota

07 Delaware 41 Ohio

07 Maryland 42 Oklahoma

09 Florida 43 Oregon

10 Georgia 44 Pennsylvania

12 Idaho 46 South Carolina

13 Illinois 47 South Dakota

15 Indiana 48 Tennessee

16 Iowa 49 Texas

18 Kansas 52 Utah

20 Kentucky 52 Nevada

22 Louisiana 53 Vermont

23 Maine 53 New Hampshire

25 Massachusetts 53 Virgin Islands

25 Connecticut 54 Virginia

25 Rhode Island 56 Washington

26 Michigan 57 West Virginia

27 Minnesota 58 Wisconsin

28 Mississippi 59 Wyoming

29 Missouri 60 Alaska

31 Montana 61 Hawaii

32 Nebraska 61 Western Pacific Ter.

63 Puerto Rico

(5-27-87) PN 52

RD Instruction 2009-D

Exhibit J

## [ALLOTMENT CODING - LOAN AND GRANT]{.underline}

## [Special Purpose]{.underline}

I All loan disbursements to individuals will be coded for veterans and
nonveterans as follows:

05 - loans to veterans

00 - loans to nonveterans

RD Instruction 2009-D

Exhibit K

Page 1

(Revision 1)

> **ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES**
>
> **[CODES]{.underline} [DESCRIPTIONS]{.underline}**
>
> **AA NFC Agency Specific Agreements**
>
> **AB OCFO-Financial Services**
>
> **AC National Telecom Service Office**
>
> **AD Controller Operations**
>
> **AP Program Funds**
>
> **A0 FISVIS/FFIS**
>
> **A1 Network Engineering Services**
>
> **A2 Telecomm. Business Services (CNMS)**
>
> **A3 National Finance Center**
>
> **A4 NITC - Mainframe Operations/Customer Network**
>
> **A5 NITC - Customer Network Mgmt Services **
>
> **A6 Telephone Services Operations**
>
> **A7 Integrated Procurement Systems**
>
> **A8 Network Services (LAN)**
>
> **A9 Computer Services Unit - Network Support**
>
> **CA Policy Trng.-Regulatory Stds./Telecomm. Prgms.**
>
> **  Interim Conf./Electric Nat\'l Trng. Conferences**
>
> **CB Strategic Risk Management**
>
> **CC Telecomm. Engineering Symposium**
>
> **CD Policy Conference**
>
> **CE Writing Training Conference**
>
> **CF State Engineers Trng. Conference**
>
> **CG Appraiser Training (Lead Base Paint)**
>
> **CH Annual Comm. Dev. Nat\'l Trng (OCD)**
>
> **CI State Directors Conference (O&M)**
>
> **CJ RUS Mandatory Training**
>
> **CK National Centers of Excellence (OCD)**
>
> **CL HR Reimbursements (spend out acct.)**
>
> **CM Rural Rental Housing Task Force (RRH)**
>
> **CN FFIS Task Force Travel**
>
> **CP FFIS Training Travel**
>
> **CQ PIC Training**
>
> **CR Civil Rights Conference Policy Meeting**
>
> (12-07-05) PN 392
>
> RD Instruction 2009-D
>
> Exhibit K
>
> Page 2
>
> (Revision 1)
>
> **ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)**
>
> **[CODES]{.underline} [DESCRIPTIONS]{.underline}**
>
> **CS RDAPTS Phase I Mandatory Training (RHS)**
>
> **CT American Indian Partners Trng. (OCD)**
>
> **CU Basic B&I Program Training (RBS)**
>
> **CV Program Alternative Dispute Resolution (RBS)**
>
> **CW Managing Cultural Diversity (RHS)**
>
> **CX BRIO Training (RHS)**
>
> **CY MortgageServ and Cross Training (RHS/CSC)**
>
> **C0 MFIS2 Training**
>
> **C1 Rural Home Loan Partnership Conf.**
>
> **C2 Partners for Successful Homeowners Mtg.**
>
> **C3 MFH Advisory Group Policy Meeting**
>
> **C4 Alternative Dispute Res. Trng.**
>
> **C5 Champion Community Trng. Conf.**
>
> **C6 New St. Dirs/Pgm. Dirs. & Loan Spec.**
>
> **C7 Three Intermediary Relending Prg. Reg\'l Conf.**
>
> **C8 New Prgm. Directors & Coordinators (MFH/RHS)**
>
> **C9 Customer and Collection Services (CSC/RHS)**
>
> **DA Support Service Proj Mgmt Fee**
>
> **DB Prog Delivery Software Testing**
>
> **DC Centralized Help Desk**
>
> **DD Prog Deliv System Maintenance**
>
> **DE Tape Diskette Duplication**
>
> **DF Cellular Phones**
>
> **DG Annual Work Measurement Study**
>
> **DH Maintenance of PLAS/ADPS**
>
> **DI National Office User Support (On site Support) A**
>
> **DJ National Office User Support (On site Support) B**
>
> **DK HUD/Caivrs (RH)**
>
> **DL Data Conversion Maintenance**
>
> **DM On-line Subscriptions**
>
> **DN MFWS Replacement Equipment**
>
> **DP Upgrade Telecomm. (Partial)**
>
> **DQ Interagency Agreements**
>
> **DR A/E/SEC Equipment**

RD Instruction 2009-D

Exhibit K

Page 3

(Added 12-07-05, PN 392)

> **ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)**
>
> **[CODES]{.underline} [DESCRIPTIONS]{.underline}**
>
> **DS Maintenance Contracts**
>
> **DT Maintenance of AMAS (RH)**
>
> **DU USDA Service Center Initiative (SCIT) B        **
>
> **DV Monthly Telephone Charges        **
>
> **DW Telephone Toll Charges        **
>
> **DX Agreement Computer Service        **
>
> **DY Imaging RUS Documents        **
>
> **DZ Maintenance ADP Equipment/Software B        **
>
> **           **
>
> **D0 Monthly Telephone Charges/ Telephone A        **
>
> **D1 Monthly Telephone Charges/ Telephone B        **
>
> **D2 OCR Coupon/Other Forms        **
>
> **D3 Create Microfiche Original & Copies        **
>
> **D4 NFC Charges Reorganization        **
>
> **D5 Maintenance ADP Equipment/Software A        **
>
> **D6 Central File Opt Imaging        **
>
> **D7 Administrative Sys Maintenance        **
>
> **D8 Maintenance/Support ORACLE        **
>
> **D9 OTIS/Dev Inventory System        **
>
> **           **
>
> **GA Automated Mailing List        **
>
> **GB Central Supply - Stores        **
>
> **GC Central Supply - Forms    **
>
> **GD Sen. Exec. Serv. Can. Dev. Pgm (SESCDP)        **
>
> **GE Duplication Services        **
>
> **GF Copier Service        **
>
> **GG Central Mail Service        **
>
> **GH USDA Drug Testing Program        **
>
> **GI Executive Secretariat        **
>
> **GJ OPM Federal Employment Services        **
>
> **GK Single Audit Clearinghouse        **
>
> **GL Consolidated Federal Funds Report        **
>
> **GM Small Business Certification        **
>
> **GN Sign Language Services        **
>
> **GP Design Center        **
>
> (12-07-05) PN 392
>
> RD Instruction 2009-D
>
> Exhibit K
>
> Page 4
>
> **ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)**
>
> **[CODES]{.underline} [DESCRIPTIONS]{.underline}**
>
> **GQ Video and Teleconferencing Center        **
>
> **GR HACU Program        **
>
> **GS Mail Prep Unit        **
>
> **GT Employee Express        **
>
> **GU CEPO - Rehab Furniture Operations        **
>
> **GV Agriculture Contract Auto System        **
>
> **GW National Archives Records System        **
>
> **GX Hispanic Advisory Council        **
>
> **GY FEMA Emergency Preparedness        **
>
> **GZ Target Center        **
>
> **G0 Worker Compensation        **
>
> **G1 GSA Space Agency        **
>
> **G2 Unemployment Compensation        **
>
> **G3 Security        **
>
> **G4 Coordinated Federal Wage System        **
>
> **G5 Pre-authorization Funding        **
>
> **G6 USPS Mail        **
>
> **G7 Central Shipping and Receiving        **
>
> **G8 Centralized Excess Property Opns (CEPO)        **
>
> **G9 Central Supply - Forms - Transportation        **
>
> **           **
>
> **IA From FSA for Support to Field        **
>
> **IC General Reimbursements        **
>
> **ID Forest Service        **
>
> **IE Cost Sharing of Environmental Review Requirmt.      **
>
> **IF User Fees from FFB Service        **
>
> **IG From Other Fed. Sources for R.D. Council Suppt.      **
>
> **II From Administration for Native Americans        **
>
> **IJ User Fees for Cooperative Publications        **
>
> **IK Fund for Rural America (Transfer)        **
>
> **IL NAD Bank Reimb to RBS        **
>
> **IM From ARMS Initiative    **
>
> **IN South Africa Communities        **
>
> **IP Ghana CCard        **

RD Instruction 2009-D

Exhibit K

Page 5

(Added 12-07-05, PN 392)

> **ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)**
>
> **[CODES]{.underline} [DESCRIPTIONS]{.underline}**
>
> **    IQ Ghana Atrip        **
>
> **IW African Coop Development        **
>
> **           **
>
> **I0 From other Agencies for Colloc. Spc        **
>
> **I1 Receipts from National Americorps Program        **
>
> **I2 RHS Transfer from Program Accounts        **
>
> **I3 RUS Transfer from Program Accounts        **
>
> **I4 RBS Transfer from Program Accounts        **
>
> **I5 Transfer from Appalachia Reg. Commission        **
>
> **I5 Appalachian Regional Develop. Prog.        **
>
> **I6 Resource Conservation and Develop. Prog.        **
>
> **I7 From FSA for ADP Support        **
>
> **I8 From FSA for Support to St Louis        **
>
> **I9 FTS 2000 Packet Switch        **
>
> **MC Guaranteed Loan for RBS        **
>
> **           **
>
> **M0 Civil Rights Disability Awareness Conf.        **
>
> **M1 Intro to ICAMS        **
>
> **M2 Section 9006 Farm Bill Training (RBS)        **
>
> **M3 Retirement Seminar (HR)        **
>
> **M4 Homeownership Week (RHS)        **
>
> **         **
>
> **M5 RD National Training Conference        **
>
> **M7 ADR Enhancement Studies        **
>
> **           **
>
> **NG Nigeria        **
>
> **           **
>
> **PA INTERNET/INTRANET/EDI        **
>
> **PB ADP Supplies A        **
>
> **PC Compressed Video Tele (CVTS)        **
>
> **PD Security System Initiative        **
>
> **PE Research/Eval Emerg Tech (INFO)        **
>
> **PF Tech Delivered Instruction        **
>
> (12-07-05) PN 392
>
> **RD Instruction 2009-D**
>
> **Exhibit K**
>
> **Page 6**
>
> **ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)**
>
> **[CODES]{.underline} [DESCRIPTIONS]{.underline}**
>
> **PG New Program Systems        **
>
> **PH Information Systems Plan        **
>
> **PI RMS/RAMP        **
>
> **PJ New Guaranteed Loan System        **
>
> **PK ADP Supplies B        **
>
> **PL Administrative Systems        **
>
> **PM F/O Remote Console System        **
>
> **PN Verification & Valid Software        **
>
> **PP ADP Equip Purchase/Replacement A        **
>
> **PQ ADP Equip Purchase/Replacement B        **
>
> **PR Midwest TARGET Center        **
>
> **PS ADP Supplies (Misc.)        **
>
> **PT LAN/WAN/Voice Communications        **
>
> **PU DLOS Implementation        **
>
> **PV OIRM Target Center        **
>
> **PW USDA Service Center Initiative (SCIT) A        **
>
> **PX Century Data Change        **
>
> **PY Specialized Services        **
>
> **PZ DLOS Software        **
>
> **           **
>
> **P0 RUS Modernization (CUBS)        **
>
> **P1 Data Warehousing        **
>
> **P2 ADP Equipment (Finance Office)        **
>
> **P3 Frame Relay        **
>
> **P4 MFH Integrated System        **
>
> **P5 LAN/WAN Voice Installation        **
>
> **P6 Program Funds Control System        **
>
> **P7 FTS 2001 Implem. & Telecom. Upgrades        **
>
> **P8 Telephone Equip. (Upgrade Nat\'l Offc. Syst.)        **
>
> **P9 IRS Offset        **
>
> **           **
>
> **TA SFH Annual Policy Mtg./Loan Underwriting/Grant Admin.      **
>
> **TB RHS/RUS CP Comm. Prgms Policy Mtg.        **
>
> **TC Real Property Leasing (PAS)        **

RD Instruction 2009-D

Exhibit K

Page 7

(Added 12-07-05, PN 392)

> **ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)**
>
> **[CODES]{.underline} [DESCRIPTIONS]{.underline}**
>
> **TD Hazardous Waste Management Trng        **
>
> **TE Health Care and Audit Training        **
>
> **TF Reinvented MFH Regs. & Policy Training Meeting      **
>
> **TG Basic Envir. Coord./State Envir./Architect & Eng.(RHS/PSS)    **
>
> **TH PSS Tech Support/Policy Mtg        **
>
> **TI RD Shared Neutrals Mediation Training        **
>
> **TJ Mutual Self Help Housing Trng        **
>
> **TK Guaranteed Rural Housing Regs/Servicing        **
>
> **TL ARTS Mgmt Control Trng on Reg 2006M        **
>
> **TM SCRB/M Policy & Trng Conference        **
>
> **TN Conflict Resolution Training        **
>
> **TP MFIS II Implementation Training        **
>
> **           **
>
> **TQ Adv. Comm. Dev. Trng (CaDRI) (OCD)        **
>
> **TR Convergence Trng for AO\'s/HR Mgrs. Trng.        **
>
> **TS CPM Procurement Trng        **
>
> **TT Rural Home Loan Partnership        **
>
> **TU Guar. RRH Program Trng        **
>
> **TV IRM Training        **
>
> **TW Non-Mandatory Miscellaneous Trng        **
>
> **TX Update of RUS Policies & Regulations/Pgm Planning      **
>
> **TY Electric, Tele. Pgm. & PARA/PASD Nat\'l Conf.        **
>
> **TZ Introd. Gen\'l Field Repres. Trng. (RUS/TELE)        **
>
> **           **
>
> **T0 Travel Training        **
>
> **T1 Supervisory Refresher Seminar (HR)        **
>
> **T2 Introduction to Supervision        **
>
> **T3 HR Mgt. for Supervisors/Mgrs/NO        **
>
> **T4 Federal Executive Institute        **
>
> **T5 Upward Mobility        **
>
> **T6 1890 Nat\'l Scholars Program    **
>
> **         **
>
> **XX Financial Statement Adjustments        **
>
> **           **
>
> (12-07-05) PN 392
>
> RD Instruction 2009-D
>
> Exhibit K
>
> Page 8
>
> **ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)**
>
> **[CODES]{.underline} [DESCRIPTIONS]{.underline}**
>
> **01 General Travel        **
>
> **02 DLOS (Non-ADP)        **
>
> **03 DLOS Relocation        **
>
> **04 CSC Non-ADP Charges        **
>
> **05 Alaskan Villages        **
>
> **06 RD Salary Recertifications        **
>
> **07 Training Tuition, Contracting, etc. (NO/Field/FO)      **
>
> **08 Service Centers (SC)        **
>
> **09 Health Clinic        **
>
> **10 OGC Expenses        **
>
> **11 Accel. Spt. for Agcy. Prog & Partnerships(ASAPP)      **
>
> **12 RHS Program Loan Costs        **
>
> **13 RUS Program Loan Cost        **
>
> **14 RBS Program Loan Costs        **
>
> **15 GSA Teleconferencing Center        **
>
> **16 Jackson County Enviromental Project        **
>
> **17 NADBank Admin. Expenses        **
>
> **18 South Africa Communities        **
>
> **19 ARMS Initiative        **
>
> **20 Salary Recertification (RBS)        **
>
> **21 PFCS (Program Funds Control System)        **
>
> **22 Employee Assistance Program        **
>
> **23 Economic Impact Initiative        **
>
> **24 Puerto Rico Business Program Review Travel (RBS)      **
>
> **25 Civil Rights Disability (equip.)        **
>
> **26 LAPAS Photo Budget        **
>
> **27 Spending for Expired Yr. Obligs. - 1% limitation      **
>
> **28 Recovery of Stolen Govt. Property        **
>
> **           **
>
> **29 Civil Rights Retreat        **
>
> **31 Uncleared GVTS (RBS)        **
>
> **           **

RD Instruction 2009-D

Exhibit K

Page 9

(Added 12-07-05, PN 392)

> **ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)**
>
> **[CODES]{.underline} [DESCRIPTIONS]{.underline}**
>
> **1C Automation Coordinator Trng. System (RHS/MFH)        **
>
> **2C Self-Help Automated Report Eval. System (RHS/SFH)**
>
> **3C Tech Advantage 2002 Conf. (RUS/ELEC)        **
>
> **4C Risk Mgt/Financial Analysis (RUS/ELEC)        **
>
> **5C Homeland Security (RUS/ELEC)        **
>
> **6C Renewable Energy/Distrbtd Gen. (RUS/ELEC)        **
>
> **7C Credit and Financial Analysis (RUS/TELE)        **
>
> **8C NECA Functions & Settlement Proc. (RUS/TELE)        **
>
> **9C Basic Operations Seminar (WEP)        **
>
> **           **
>
> **0D DLOS Equipment        **
>
> **1D CSC ADP Charges        **
>
> **2D FTS 2000        **
>
> **3D RDAPTS        **
>
> **4D Automated Underwriting System /SFH Guaranteed        **
>
> **5D E-Government        **
>
> **           **
>
> **1G Government-wide Council Activities        **
>
> **2G First Gov        **
>
> **3G GSA Blue Pages        **
>
> **4G Transit Subsidy        **
>
> **5G USDA Diversity Council        **
>
> **6G American Indian Higher Education Council        **
>
> **7G USDA Visitor Information Center        **
>
> **8G 1890 Initiatives        **
>
> **9G Honor Awards        **
>
> **           **
>
> **0T Basic Credit & Financial Analysis        **
>
> **1T Water, Waste & Environm. Policy/Trng. Mtg        **
>
> **2T Program Acctg. Services Div. Field Conference        **
>
> **3T Orientation/Streamlined B&I Regs/Lenders        **
>
> **4T BP/CS Annual Program Policy/Basic B&I/GAAP Trng.  **

(12-07-05) PN 392

RD Instruction 2009-D

Exhibit K

Page 10

> **ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)**
>
> **[CODES]{.underline} [DESCRIPTIONS]{.underline}**
>
> **5T Advanced Cooperative Dev. Skill Enhancement        **
>
> **6T IRP CD ROM Training        **
>
> **7T Credit and Financial Analysis Training        **
>
> **8T Strategic Planning Conference        **
>
> **9T National EZ/EC Training Conference        **
>
> oOo

RD Instruction 2009-D

Exhibit L

Page 1

(Added 12-07-05, PN 392)

# BUDGET OBJECT CLASS (BOC) ROLLUP FOR

# BUDGETS BY OBJECT CLASS

+----+--------------------+-------------------------------------------+
| ** | ## DESCRIPTION     | **OBJECT CLASSES^2^**                     |
| BO |                    |                                           |
| C^ |                    |                                           |
| 1^ |                    |                                           |
| ** |                    |                                           |
+----+--------------------+-------------------------------------------+
| ** | **Salaries &       | **1100-1150, 1154-1158, 1160, 1187-1199,\ |
| 11 | Benefits**         | 1200-1289, 1300-1405**                    |
| 00 |                    |                                           |
| ** |                    |                                           |
+----+--------------------+-------------------------------------------+
|    |                    |                                           |
+----+--------------------+-------------------------------------------+
| ** | **Awards**         | **1152-1153, 1406**                       |
| 11 |                    |                                           |
| 52 |                    |                                           |
| ** |                    |                                           |
+----+--------------------+-------------------------------------------+
|    |                    |                                           |
+----+--------------------+-------------------------------------------+
| ** | **Overtime**       | **1161-1182**                             |
| 11 |                    |                                           |
| 70 |                    |                                           |
| ** |                    |                                           |
+----+--------------------+-------------------------------------------+
|    |                    |                                           |
+----+--------------------+-------------------------------------------+
| ** | **Lump Sum         | **1183-1186**                             |
| 11 | Payments**         |                                           |
| 83 |                    |                                           |
| ** |                    |                                           |
+----+--------------------+-------------------------------------------+
|    |                    |                                           |
+----+--------------------+-------------------------------------------+
| ** | **Relocation**     | **1290-1296, 2113-2114, 2123-2124,        |
| 12 |                    | 2133-2134, 2153-2154, 2190, 2193,         |
| 90 |                    | 2210-2213, 2521-2522**                    |
| ** |                    |                                           |
+----+--------------------+-------------------------------------------+
|    |                    |                                           |
+----+--------------------+-------------------------------------------+
| ** | **Travel**         | **2100-2112, 2115-2122, 2125-2132,        |
| 21 |                    | 2135-2152, 2160-2189, 2198-2199,          |
| 00 |                    | 2230-2232, 2575**                         |
| ** |                    |                                           |
+----+--------------------+-------------------------------------------+
|    |                    |                                           |
+----+--------------------+-------------------------------------------+
| ** | **Leasing**        | **2300-2313, 2340-2343, 2511, 2533-2534** |
| 23 |                    |                                           |
| 00 |                    |                                           |
| ** |                    |                                           |
+----+--------------------+-------------------------------------------+
|    |                    |                                           |
+----+--------------------+-------------------------------------------+
| ** | **Communications** | **2320-2339**                             |
| 23 |                    |                                           |
| 20 |                    |                                           |
| ** |                    |                                           |
+----+--------------------+-------------------------------------------+
|    |                    |                                           |
+----+--------------------+-------------------------------------------+
| ** | **Postage**        | **2240, 2350-2353, 2355-2357**            |
| 23 |                    |                                           |
| 50 |                    |                                           |
| ** |                    |                                           |
+----+--------------------+-------------------------------------------+
|    |                    |                                           |
+----+--------------------+-------------------------------------------+
| ** | **Printing**       | **2400-2426**                             |
| 24 |                    |                                           |
| 00 |                    |                                           |
| ** |                    |                                           |
+----+--------------------+-------------------------------------------+
|    |                    |                                           |
+----+--------------------+-------------------------------------------+
| ** | **Tuition**        | **2509, 2523**                            |
| 25 |                    |                                           |
| 23 |                    |                                           |
| ** |                    |                                           |
+----+--------------------+-------------------------------------------+
|    |                    |                                           |
+----+--------------------+-------------------------------------------+
| ** | **Supplies**       | **2600-2691**                             |
| 26 |                    |                                           |
| 00 |                    |                                           |
| ** |                    |                                           |
+----+--------------------+-------------------------------------------+
|    |                    |                                           |
+----+--------------------+-------------------------------------------+
| ** | **Equipment w/     | **2530, 2532, 2535-2539, 3100-3190**      |
| 31 | Maintenance**      |                                           |
| 00 |                    |                                           |
| ** |                    |                                           |
+----+--------------------+-------------------------------------------+
|    |                    |                                           |
+----+--------------------+-------------------------------------------+
| ** | **Other**          | **2200, 2220-2227, 2354, 2360-2399,       |
| 25 |                    | 2500-2508, 2510, 2512-2520, 2524-2529,    |
| 00 |                    | 2531, 2540-2574, 2576-2599, 3200-3260,    |
| ** |                    | 4200-4421**                               |
+----+--------------------+-------------------------------------------+
|    |                    |                                           |
+----+--------------------+-------------------------------------------+

**^1^ Enter the object classes in this column on budget documents.**

**^2^ Object classes in this column will reduce the budget object
class.**

**NOTE: If the organization is allowed to spend money for the object
classes listed, but does not receive a separate allotment, enter zero
for the dollar amount to indicate zero budget.**

oOo

(12-07-05) PN 392