RD Instruction 2009-D
Table of Content
Page 1



PART 2009 - BUDGETS

SUBPART D  Budgetary Allotment Codes and Titles 

TABLE OF CONTENTS
Sec.		Page
2009.151	General.	1

2009.152	Definitions  Administrative Budget.	1
	
	(a)  Allocation Account.	1
	(b)  Allotment Account.	1
	(c)  Obligations and Expenditures.	1

2009.153	Administrative Allotment Control Coding Sequence.	1

	(a)  Allotment, Distribution, and Classification.	1
	(b)  Fiscal Year/Appropriation.	2
	(c)  Division/Allottee.	2
	(d)  Organization Code.	2
	(e)  State.	2
	(f)  County.	2
	(g)  Reporting Category.	2
	(h)  Object Class.	2

2009.154	Allocations and Distributions.	2

2009.155	Allotments - Administrative Accounts.	2

2009.156	Definitions  Program Budget.	3
	
	(a)  Allotment Account.	3
	(b)  Distribution Account.	3
	(c)  Obligation and Expenditure Account.	3

2009.157	Loan and Grant Allotment Control Coding Sequence.	3

	(a)  Allotment, Distribution, and Obligation and 
	     Expenditure.	3
	(b)  Appropriation.	4
	(c)  Fiscal Year.	4
	(d)  Principal Allottee.	4
	(e)  Major Classification.	4
	
	


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RD Instruction 2009-D
Table of Content
Page 2



Sec.		Page

	(f)  Object Class.	4
	(g)  Planning, Programming, and Budgeting.	4
	(h)  Cost Center.	4
	(i)  Subunit.	4
	(j)  Geographic Location.	4
	(k)  County.	5
	(1)  Obligation and Expenditure Accounts.	5
	(m)  Special Purpose.	5

2009.158	Master Allotment and Distribution Accounts
	for Loans and Grants.	5

2009.159	Master Allotment Accounts - Insurance Funds.	6

2009.160	- 2009.200 [Reserved]	6
	

Exhibit A  Loan and Grant Allotment Control Coding Sequence
Exhibit B  Loan and Grant Appropriation Codes
Exhibit C - Principal Allottee
Exhibit D - Major Classification Codes
Exhibit E - Allotment Coding for Loans and Grants
Exhibit F - Allotment Coding for Administrative Expense 
Exhibit G - Allotment Coding for the Insurance Funds 
Exhibit H - Organizational Codes (Administrative)
Exhibit I - Cost Center
Exhibit J - Allotment Coding - Loan and Grant Special Purpose
Exhibit K  Administrative Allotment Special Purpose Codes
Exhibit L - Budget Object Class (BOC) Rollup For Budgets By Object Class


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RD Instruction 2009-D

PART 2009 - BUDGETS

SUBPART D  Budgetary Allotment Codes and Titles

 2009.151 General.

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

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

 2009.152  Definitions  Administrative Budget.

(a)  Allocation Account.  An account established for the purpose of recording allotments of funds to administrative officials (allottees) for specified purposes.

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

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

 2009.153  Administrative Allotment Control Coding Sequence.

(a)  Allotment, Distribution, and Classification.  Allotment and program code will be coded in the sequence shown in Exhibit A.


DISTRIBUTION:  WS                                         ADMINISTRATION
                                                               BUDGETS


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RD Instruction 2009-D
 2009.153 (Con.)


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

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

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

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

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

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

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

 2009.154  Allocations and Distributions.

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



2


RD Instruction 2009-D
 2009.154 (Con.)


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

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

 2009.155  Allotments - Administrative Accounts.

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

 2009.156  Definitions  Program Budget.

(a)  Allotment Account.  An account established for the purpose of recording allotments of funds to administrative officials (allottees) for specified purposes.

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

(c)  Obligation and Expenditure Account.  An account established to record detailed purposes for which obligations are incurred and funds are expended.

 2009.157  Loan and Grant Allotment Control Coding Sequence.

(a)  Allotment, Distribution, and Obligation and Expenditure.  Allotment, distribution, and obligation and expenditure accounts will be coded in the sequence shown in Exhibit A.





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RD Instruction 2009-D
 2009.157 (Con.)



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

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

(d)  Principal Allottee.  The fifth digit of the allotment coding sequence identifies the principal allottee.  See Exhibit C.

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

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

                E  Loans and Grants
                G  Insurance Fund Activities

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

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

(i)  Subunit.  The fifteenth digit of the allotment coding sequence identifies the subsidiary organizational units.  See Exhibit H.

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





4


RD Instruction 2009-D
 2009.157 (Con.)


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

(l)  Obligation and Expenditure Accounts.  The twenty-first, twenty-second, and twenty-third digits of the allotment coding sequence identify:

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

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

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

 2009.158  Master Allotment and Distribution Accounts for Loans and Grants.

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


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

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

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








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RD Instruction 2009-D



 2009.159  Master Allotment Accounts - Insurance Funds.

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

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

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

 2009.160 - 2009.200 [Reserved]


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



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6


Exhibit A in PDF ONLY.

RD Instruction 2009-D
Exhibit B
Page 1



LOAN AND GRANT APPROPRIATION CODES

Appropriation Code
Entity Code**
Symbol
Title

04
2
12X2004
Rural Housing for Domestic Farm Labor Grants
05
2
12(FY)2065
Rural Business Enterprise Grants
06
2
12X2006
Mutual and Self-Help Housing Grants
07
2
12X2066
Rural Water & Waste Disposal Grants
08

1230502
(FY 93 Only)
Extension Service Farm Outreach Grants


12X0601
(FY 94 & Subsequent)
Outreach and Assistance Grants
09
2
12X2066
Rural Water & Waste Disposal Grants
10
2
12(FY)2067
Rural Community and Fire Protection Grants
11
2
12(FY)2062
Rural Housing Supervisory Assistance Grants
12
2
12X2064
(FY 89 & Subsequent)
12(FY)2064
(FY 88 & Prior)
Very Low Income Housing Repair Grants
13
4
12X4140
Agricultural Credit Insurance Fund 
Liquidating Account





(12-07-05)  PN 392

RD Instruction 2009-D
Exhibit B
Page 2


LOAN AND GRANT APPROPRIATION CODES (Con.)

Appropriation Code
Entity Code**
Symbol
Title

14 18
7
12X4141
Rural Housing Insurance Fund Liquidating Account
15
9
12X4155
Rural Development Insurance Fund Liquidating Account
16
16
12X2072
Alcohol Fuels 
Program Account
17

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


12(FY)1900
(FY 95 & Subsequent)
Rural Technology & Cooperative Development Grants
19
1
12X4222
Self-Help Housing Land Development Fund 
Liquidating Account
20
2
12X2002
Rural Rental Assistance Payments (New Construction, 1984 and 1985)
21
2
12X0137
Rental Assistance Program (FY 78 - 91 transferred from Liquidating Fund)
22
12
12(FY)2086
Agricultural Resource Conservation Demonstration Program 
Program Account
23
14
12(FY)1140
Agricultural Credit Insurance Fund
Program Account

RD Instruction 2009-D
Exhibit B
Page 3



LOAN AND GRANT APPROPRIATION CODES (Con.)

Appropriation Code
Entity Code**
Symbol
Title

24 28
17
12(FY)2081
Rural Housing Insurance Fund
Program Account
25
19
12X2082
(FY 94 & Subsequent)
12(FY)2082
(FY 92 & 93)
Rural Development Insurance Fund Program Account
26
18
12X2069
(FY 94 & Subsequent)
12(FY)2069
(FY 92 & 93)
Rural Development Loan Fund Program Account
27
11
12(FY)2080
Self-Help Housing Land Development Fund 
Program Account
29
3
12-13X2100 
(FY 75 & Subsequent)
Regional Development Program  RAPC
30
3
12-46X0200
Appalachian Regional Development Program, Executive
31
3
12-13(FY)2050(20)
Development Facilities, Economic Development Administration


12-13X2050(20)
EDA Grant
32
3
12X0500
Hazardous Waste Management
33
2
12X2009
Supervisory and Technical Assistance Grants
34
3
12X1010
Resource Conservation and Development, SCS




(12-07-05)  PN 392

RD Instruction 2009-D
Exhibit B
Page 4


LOAN AND GRANT APPROPRIATION CODES (Con.)

Appropriation Code
Entity Code**
Symbol
Title

35

12X0500
Hazardous Waste Management - RDA
36
3
12X1072(03)
Watershed and Flood Prevention Operations - Flood Prevention, SCS
37
3
12X4336
Commodity Credit Corporation Migrant Farm Labor Housing Assistance
38
3
12X1072(08)
Watershed and Flood Prevention Operations - Watershed Protection Loan Programs, SCS
39
3
12-89X0215
Department of Energy Grants
40
8
12X4233
Rural Development Loan Fund
Liquidating Account
41
2
12(FY)2068
Rural Development Planning Grants
42
3
12-89X0224.91
DOE Alcohol Fuel Conversion Cost-Sharing
43
3
12-20X0114
Biomass Energy Security Reserve
44
3
12-14X5015
Department of Interior - Office of Surface Mining
45
2
12X2071
(FY 89 & Subsequent)
12(FY)2071
(FY 88 & Prior)
Compensation for Construction Defects
46
2
12(FY)2070
Rural Housing Preservation Grants

RD Instruction 2009-D
Exhibit B
Page 5


LOAN AND GRANT APPROPRIATION CODES (Con.)

Appropriation Code
Entity Code**
Symbol
Title

47
2
12(FY)2046
Emergency Community Waste Assistance Grants
48
2
12(FY)2045
Solid Waste Management Grants
49
2
12(FY)0170
State Mediation Grants
(FY 90 and 91 transferred from Liquidating Fund)
50
28
12X4219
Rural Development Loan Fund Direct Loan Financing Account
51
2
12F3875(20)
Budget Clearing Account
52

12(FY)1901
Local Technical Assistance and Planning Grants
53
24
12X4212
Agricultural Credit Insurance Fund 
Direct Loan Financing Account
54 58
27
12X4215
Rural Housing Insurance Fund
Direct Loan Financing Account
55
29
12X4217
Rural Development Insurance Fund
Direct Loan Financing Account
56

12X3105
Rural Economic Development Grants
57

12X3104
Rural Economic Development Loan Fund 
Liquidating Account
59
21
12X4214
Self-Help Housing Land Development Fund
Direct Loan Financing Account




(12-07-05)  PN 392

RD Instruction 2009-D
Exhibit B
Page 6


LOAN AND GRANT APPROPRIATION CODES (Con.)

Appropriation Code
Entity Code**
Symbol
Title

62
32
12X4177
Agricultural Resource Conservation Demonstration Program 
Guaranteed Loan Financing Account
63
34
12X4213
Agricultural Credit Insurance Fund
Guaranteed Loan Financing Account
64
37
12X4216
Rural Housing Insurance Fund
Guaranteed Loan Financing Account
65
39
12X4218
Rural Development Insurance Fund
Guaranteed Loan Financing Account
66
36
12X4220
Alcohol Fuels
Guaranteed Loan Financing Account
67

12X3108
Rural Economic Development
Program Account
73
14
122/31140
Agricultural Credit Insurance Fund Supplemental Disaster Appropriation
Program Account


123/41140
ACIF Flood Disaster 
Program Account
75
19
122/32082
Rural Development Insurance Fund Supplemental Disaster Appropriation 
Program Account


123/42082
RDIF Flood Disaster 
Program Account

RD Instruction 2009-D
Exhibit B
Page 7


LOAN AND GRANT APPROPRIATION CODES (Con.)

Appropriation Code
Entity Code**
Symbol
Title

76
18
122/32069
Rural Development Loan Fund Supplemental Disaster Appropriation
Program Account
77

12X4176
Rural Economic Development Loan Fund 
Financing Account
78
17
122/32081
Rural Housing Insurance Fund Supplemental Disaster Appropriation
Program Account


123/42081
RHIF Flood Disaster 
Program Account
82
2
122/32064
Very Low Income Housing Repair Grants Supplemental Disaster Appropriation


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


1252064
Very Low Income Housing Repair Grants - Emergency Assistance
84
2
122/32004
Rural Housing for Domestic Farm Labor Grants Supplemental Disaster Appropriation


123/42004
Rural Housing for Domestic Farm Labor Grants - Natural Disaster
87
2
122/32046
Emergency Community Water Assistance Grants Supplemental Disaster Appropriation

RD Instruction 2009-D
Exhibit B
Page 8


LOAN AND GRANT APPROPRIATION CODES (Con.)

Appropriation Code
Entity Code**
Symbol
Title



123/42046
Emergency Community Water Assistance Grants - Flood Disaster
89
2
122/32066
Rural Water and Waste Disposal Grants Supplemental Disaster Appropriation
91
N/A
12(FY)111
Agricultural Resource Conservation Demonstration Program Loans
92
N/A
12(FY)222
Agriculture Loans
92
N/A
12(FY)223
Emergency Livestock Loans
96
N/A
12(FY)666
Alcohol Fuels Guaranteed Loans
97
N/A
12(FY)777
Rural Housing Loans
98
N/A
12(FY)888
Rural Development Loans




















RD Instruction 2009-D
Exhibit B
Page 9



LOAN AND GRANT APPROPRIATION CODES (Con.)




Direct
Guaranteed

Liquidating
Program
Financing
Financing
**SHHLDF
1
11
21

FmmA-OTHER
2



FmmA-ALLOCATED
3



ACIF
4
14
24
34
RHIF
7
17
27
37
RDLF
8
18
28

RDIF
9
19
29
39
ARCDP

12

32
Alcohol Fuels

16

36
































(12-07-05)  PN 392 

RD Instruction 2009-D
Exhibit B
Page 10


LOAN AND GRANT APPROPRIATION CODES (Con.)

Appropriation Code
Entity Code**
Symbol
Title

0l
1
12(FY)0403
(FY 01 & Subsequent)
12(FY)1952 
(FY 00 & Prior)
Salaries and Expenses
01R
C
12(FY)0403
(FY 01 & Subsequent)
12(FY)1952 
(FY 00 & Prior)
Salaries and Expenses - 
Reimbursable 
03
3
12X4202

Salaries and Expenses - 
National Sheep Industry Improvement Center
04
4
1210403
12(FY)1903 
(FY 00 & Prior)
Salaries and Expenses - 
Rural Business-Cooperative Service
08
8
1210403
12(FY)1981 
(FY 00 & Prior)
Salaries and Expenses - 
Rural Utilities Service
P
P
12(FY)0403
(FY 01 & Subsequent)
12(FY)1952 
(FY 00 & Prior)
Payroll  HQ only





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(12-07-05)  PN 392

RD Instruction 2009-D
Exhibit C
Page 1


PRINCIPAL ALLOTTEE

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

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

DVSN
STATE

DVSN
STATE
AK -
Alaska

NC -
North Carolina
AL -
Alabama

ND -
North Dakota
AR -
Arkansas

NE -
Nebraska
AZ -
Arizona

NJ -
New Jersey
CA -
California

NM -
New Mexico
CO -
Colorado

NV -
Nevada
DE -
Delaware (Maryland)

NY -
New York
FL -
Florida (Virgin Islands)

OH -
Ohio
GA -
Georgia

OK -
Oklahoma
HI -
Hawaii (Guam & Western Pacific)

OR -
Oregon
IA -
Iowa

PA -
Pennsylvania
ID -
Idaho

PR -
Puerto Rico
IL -
Illinois

SC -
South Carolina
IN -
Indiana

SD -
South Dakota
KS -
Kansas

TN -
Tennessee
KY -
Kentucky

TX -
Texas
LA -
Louisiana

UT -
Utah
MA -
Massachusetts (Connecticut/Rhode Island)

VA -
Virginia
ME -
Maine

VT -
Vermont (New Hampshire)
MI -
Michigan

WA -
Washington
MN -
Minnesota

WI -
Wisconsin
MO -
Missouri

WV -
West Virginia
MS -
Mississippi

WY -
Wyoming
MT -
Montana

DVSN
HEADQUARTERS ORGANIZATION
OD -
OFFICE OF COMMUNITY DEVELOPMENT
OM -
DEPUTY ADMINISTRATOR FOR OPERATIONS AND MANAGEMENT
PP -
DEPUTY UNDER SECRETARY FOR POLICY AND PLANNING
RB -
RURAL BUSINESS-COOPERATIVE SERVICE
RH -
RURAL HOUSING SERVICE
RU -
RURAL UTILITIES SERVICE
SP -
NATIONAL SHEEP INDUSTRY IMPROVEMENT CENTER
(12-07-05)  PN 392

RD Instruction 2009-D
Exhibit C
Page 2


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

Code

Area of Jurisdiction
1

Deputy Administrator, Management



2

Deputy Chief Financial Officer



3

State Director



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RD Instruction 2009-D
Exhibit D
Page 1

MAJOR CLASSIFICATION CODES

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

Program Activity:

     Loans:
       Operating                                                    01
       Emergency                                                    02
       Economic Opportunity - Individuals                           03
       Emergency - Livestock                                        04
       Farm Ownership                                               05
       Non-Farm Enterprise (FO)                                     06

       Recreation, Individual                                       07
       Soil and Water Individual                                    08
       Economic Emergency Loans                                     09
       Housing, Weatherization - Coop and Public Utility            14
       Housing, Low to Moderate Income                              15
       Housing, Above Moderate Income                               16

       Labor Housing                                                17
       Rental/Cooperative Housing                                   18
       Mobile Home Park                                             19
       Self-Help Housing Land Development                           20
       HUD Insured Loan Program                                     25
       Community Services                                           32
       Cooperative Association, OEO                                 33
       Indian Land Acquisition                                      34
       Community Facilities                                         35
       Flood Prevention                                             36
       Works of Improvement (Watershed)                             37
       Business and Industrial                                      39
       Resource Conservation and Development                        40
       Loan Costs, Recoverable and Non-Recoverable                  42
       Alcohol Production Loans                                     43
       Nonprofit National Rural Development and Finance Corporation 44
       Loans






(5-27-87)  PN 52

RD Instruction 2009-D
Exhibit D
Page 2
________________________________________________________________________
_______________Description_________________________________________Code_

     Grants:
       Rental Assistance                                             21
       Water and Waste Disposal, Planning                            51
       Very Low Income Housing Repair                                52
       Water and Waste Disposal, Development                         53
       Rural Development Planning Grants                             54
       Farm Labor Housing                                            55
       Rural Community Fire Protection Grants                        56
       Mutual and Self-Help Housing                                  57
       Rural Housing Supervisory Assistance                          58
       Rural Development                                             59
       Department of Energy Grants                                   60
       DOE Alcohol Fuel Conversion Cost-Sharing                      62
       Compensation for Construction Defects                         63
       Rural Housing Preservation Grants                             64

     Administrative:
       General, Regular                                              71
       General, Temporary                                            72
       Reimbursable Expenses                                         76
       Interest and Dividends                                        79
       Off-set Credits, PL 89-106                                    80

       Off-set Charges, PL 89-106                                    81
       Undistributed Charges                                         83
       Refunds                                                       85
       Receipts and Reimbursement Credits                            90

Exhibit E in PDF ONLY.

Exhibit F in PDF ONLY.

Exhibit G, pages 1 through 5 in PDF ONLY.

RD Instruction 2009-D
Exhibit G
Page 6

DESCRIPTION OF ACCOUNTS

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

A    Investments and Loans  33

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

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

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

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

Recertifications - These accounts will be charged with recertified payments and credited with clearances received from Treasury.

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

1/   Recoverable Cost - These accounts will be charged for recoverable costs properly chargeable to the borrowers' accounts:

               Other - Legal fees, recording fees and expenses
                 incident to foreclosed or mortgaged property.

               Taxes - Taxes on insured loan property and
                 special assessments.

               Insurance - Insurance premiums which the
                 borrower fails to pay.

               Advertising - Advertising costs.

Cost Incident to Acquired Property - These accounts will be charged for costs incident to acquired real property:


RD Instruction 2009-D
Exhibit G
Page 7
(Revision 1)


               Other - Legal fees, recording fees, and payments to prior
                 lien holders.

               Taxes - Taxes on acquired real property and special
                 assessments.

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

               Advertising - Advertising costs.

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

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

B    Other Services  25

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

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

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





(5-27-87)  PN 52

RD Instruction 2009-D
Exhibit G
Page 8
(Revision 1)


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

Penalty Interest - This account will be used to record interest penalty for late payments to private vendors.  

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

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

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

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

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

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

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

Chattel Security Services - This account will be used to record costs of security services for chattel property.

Construction Inspectors - This account will be used to record contract costs for construction inspections.

Contracts Guaranteed - This account will be used to record contract costs associated with guaranteed loans.

RD Instruction 2009-D
Exhibit G
Page 8A
(Added 10-27-95, SPECIAL PN)


C    Grants, Subsidies, and Contributions  41

Payment Assistance - These accounts will be charged for the amount of payment assistance credited to the borrowers account.  
(Revised 10-27-95, SPECIAL PN.)

D    Interest and Dividends 43

Interest Expense - Additional Yield to Note Holders - These accounts will be charged for payments to private holders of additional interest accrued on the holder's account resulting from sales of loans by the ACIF or the RHIF to yield a higher return to note holders than that stated in the borrower's promissory note.  This premium paid to the note holders annually, upon final payments by borrowers or when loans are purchased from note holders.
 
RD Instruction 2009-D
Exhibit G
Page 9

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

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

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

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

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

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

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

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





(5-27-87)  PN 52

RD Instruction 2009-D
Exhibit G
Page 10


E    Refunds  44

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

F    Offset Charges, PL 89 - 106

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

G    Undistributed Charges  96

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

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

Reimbursement for Losses - This account will be used to record the annual appropriation for losses for RDIF.

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


RD Instruction 2009-D
Exhibit H
Page 1


ORGANIZATION CODES
(Administrative)

Positions three and four

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

D - OFFICE OF COMMUNITY DEVELOPMENT
M  OPERATION AND MANAGEMENT - Washington, D.C.
L  OPERATION AND MANAGEMENT - St. Louis
P - POLICY AND PLANNING
B - RURAL BUSINESS SERVICE
H - RURAL HOUSING SERVICE
U - RURAL UTILITIES SERVICE
S - NATIONAL SHEEP INDUSTRY IMPROVEMENT CENTER
C - ALTERNATIVE AGRICULTURAL RESEARCH AND COMMERCIALIZATION CORPORATION


Positions five, six, and seven

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

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

AGENCY 07 -
RURAL HOUSING SERVICE, page 3.
OPERATIONS AND MANAGEMENT, pages 2 thru 4.

AGENCY 15 -
RURAL UTILITIES SERVICE, pages 6.

AGENCY 32 -
RURAL BUSINESS-COOPERATIVE SERVICE, pages 8.
OFFICE OF COMMUNITY DEVELOPMENT, page 10.
POLICY AND PLANNING, page 10.






(12-07-05)  PN 392

RD Instruction 2009-D
Exhibit H
Page 2

AGENCY SC -
NATIONAL SHEEP INDUSTRY IMPROVEMENT CENTER, page 10.

AGENCY AW -
ALTERNATIVE AGRICULTURAL RESEARCH AND COMMERCIALIZATION CORPORATION, page 11.

ORGANIZATIONAL CODES (Con.)
ADMINISTRATIVE

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

__________________________________________________________________________
                                      ||                                     
 STATE                                || STATE                              
_CODE____________OFFICE_______________||_CODE___________OFFICE__________
                                      ||                                    
  01          Alabama                 ||   35          New Jersey
  02          Arizona                 ||   36          New Mexico
  03          Arkansas                ||   37          New York
  04          California              ||   38          North Carolina
  05          Colorado                ||   40          North Dakota
  06          Connecticut             ||   41          Ohio
  07          Delaware                ||   42          Oklahoma
  09          Florida                 ||   43          Oregon
  10          Georgia                 ||   44          Pennsylvania
  12          Idaho                   ||   45          Rhode Island
  13          Illinois                ||   46          South Carolina
  15          Indiana                 ||   47          South Dakota
  16          Iowa                    ||   48          Tennessee
  18          Kansas                  ||   49          Texas
  20          Kentucky                ||   52          Utah
  22          Louisiana               ||   53          Vermont
  23          Maine                   ||   54          Virginia
  24          Maryland                ||   56          Washington
  25          Massachusetts           ||   57          West Virginia
  26          Michigan                ||   58          Wisconsin
  27          Minnesota               ||   59          Wyoming
  28          Mississippi             ||   60          Alaska
  29          Missouri                ||   61          Hawaii, Am. Samoa
  31          Montana                 ||   62          Guam and W. Pacific
  32          Nebraska                ||                 Territories
  33          Nevada                  ||   63          Puerto Rico
  34          New Hampshire           ||   64          Virgin Islands
                                      ||  65-69         Reserved
______________________________________||__________________________________

RD Instruction 2009-D
Exhibit H
Page 3


STATE OFFICE                                                  SUB UNIT

     EXECUTIVE STAFF                                              1
     MANAGEMENT STAFF                                             2
     PROGRAMS STAFF
          BUSINESS AND INDUSTRIAL                                 0
          FARMER PROGRAMS                                         3
          COMMUNITY PROGRAMS                                      4
          HOUSING PROGRAMS                                        5
          COMBINATION                                             8
     DISTRICT OFFICE                                              6
     COUNTY OFFICE                                                7
     COUNTY COMMITTEES                                            9


RURAL HOUSING SERVICE

Organizational Unit		Org
		
Rural Housing Service (General)		H1000
Office of the Administrator			H2000
Program Support Staff			H3000
	Program Support Staff (General)	H3100
	Office of the Director		H3200
	Technical Support Branch		H3300
	Operations Research and Systems Development Branch	H3400
	Management Support Branch	H3500
	Policy Support Branch		H3600
Single Family Housing			H4000
	Single Family Housing (General)	H4100
	Office of the Deputy Administrator	H4200
	Single Family Housing Direct Loan Division	H4300
	Single Family Housing Guaranteed Loan Division	H4400
	Single Family Housing Centralized Servicing Center
	 (St. Louis)	H4500
		Office of the Director	H4510
		Collection Service Branch	H4520
		Risk Management Branch	H4530
		Cash & Congressionals	H4540
		Escrow Operations Branch	H4550
		Borrower Assistance Branch	H4560
		Customer Service Branch	H4570
Multi-Family Housing			H5000
	Multi-Family Housing (General)	H5100
	Office of the Deputy Administrator	H5200
	Multi-Family Housing Processing Division	H5300
	Multi-Family Housing Portfolio Management Division	H5400


(12-07-05)  PN 392

RD Instruction 2009-D
Exhibit H
Page 4


RURAL HOUSING SERVICE (Con.)

Organizational Unit		 Org
		
Community Programs			H6000
	Community Programs (General)	H6100
Office of the Deputy Administrator	H6200
	Direct Loan & Grant Processing Branch	H6300
Guaranteed Loan Processing Branch	H6400
Servicing & Special Authorities Branch	H6500


OPERATIONS AND MANAGEMENT

Operations and Management (General)		M1000
	Management Reserve		M1100
		Unallotted Reserve	M1110
		Under Secretary Reserve	M1120
		DAOM Reserve	M1130
		Greenbook Expenses	M1140
		EEO Settlements/Investigations	M1150
		Sonya Bird/Mitchell Settlements	M1160
		Reserved for Budget Division	M1170
		Reserved for Budget Division	M1180
		Reserved for Budget Division	M1190
		Reserved for Budget Division	M1200
		Reserved for Budget Division	M1210
		Reserved for Budget Division	M1220
Office of the Deputy Administrator (Immediate Office)	M2000
Civil Rights	M3000
	Office of the Director		M3100
	Program Compliance Branch	M3200
Legislative and Public Affairs Staff		M4000
	Office of the Director		M4100
	Correspondence Branch		M4200
	Deputy Director, Public Affairs	M4300
Chief Financial Officer		M5000
	Chief Financial Officer (General)	M5100
	Office of the Chief Financial Officer	M5200
	Budget Division		M5300
		Office of the Director	M5310
		Administrative Programs Branch	M5320
		Program Budget Branch	M5330
	Financial Management Division	M5400
	Policy and Analysis Division	M5500
	Deputy Chief Financial Officer (St. Louis)	L5600
		Deputy Chief Financial Officer (General)	L5610
		Office of the Deputy Chief Financial Officer	L5620

RD Instruction 2009-D
Exhibit H
Page 5


OPERATIONS AND MANAGEMENT (Con.)

Organizational Unit		 Org

		Program Management Division (St. Louis)	L5630
			Office of the Director	L5631
			Direct Loan and Grant Branch	L5632
			Guaranteed Loan Branch	L5633
			Program Reporting Branch	L5634
		Fiscal and Accounting Division (St. Louis)	L5640
			Office of the Director	L5641
			Fiscal Control Branch	L5642
			Financial Accounting Branch	L5643
			Fiscal Reconciliation Branch	L5644
			Cash Management Branch	L5645
		Policy and Internal Review Division (St. Louis)	L5650
		Mission Support Division (St. Louis)	L5660
			Office of the Director	L5661
			Operations and Scheduling Branch	L5662
			Support Services Branch	L5663
Procurement and Administrative Services	M6000
	Procurement and Administrative Services (General)	M6100
	Office of the Assistant Administrator	M6200
	Procurement Management Division	M6300
		Office of the Director	M6310
		Policy and Program Management Branch	M6320
		Contract Operations Branch	M6330
	Property & Supply Management Division (St. Louis)	L6400
		Office of the Director	L6410
		Property and Procurement Management Branch	L6420
		Space Management Branch	L6430
	Support Services Division		M6500
		Office of the Director	M6510
		Property and Space Management Branch	M6520
		General Services Branch	M6530
		Regulations & Paperwork Management Branch	M6540
Information Resources Management		M7000
	Information Resources Management (General)	M7100
	Office of the Chief Information Officer	M7200
	Management Control Staff		M7300
	Management Services Division	M7400
		Office of the Director	M7410
	Information Management Branch	M7420
		Planning and Policy Branch	M7430
	Customer Services Division	M7500
		Office of the Director	M7510
		Customer Outreach Advisory Branch	M7520

(12-07-05)  PN 392

RD Instruction 2009-D
Exhibit H
Page 6


OPERATIONS AND MANAGEMENT (Con.)

Organizational Unit		Org

	Office of the Chief Information Officer (St. Louis)	L7600
	Information Technology Division (St. Louis)	L7700
		Office of the Director (St. Louis)	L7710
		Data Services Branch (St. Louis)	L7720
		Systems Integrity Management Branch	M7730
		Technical Services Branch (St. Louis)	L7740
		Telecommunications Branch (St. Louis)	L7750
		Headquarters Network Branch	M7760
		Centralized Help Desk (St. Louis)	L7770
	System Services Division (St. Louis)	L7800
		Office of the Director (St. Louis)	L7810
		RHS Branch (St. Louis)	L7820
		RBS Branch (St. Louis)	L7830
		RUS/National Development Branch	M7840
		Financial Management Systems Branch (St. Louis)	L7850
Human Resources		M8000
	Human Resources (General)	M8100
	Office of the Assistant Administrator	M8200
	Labor Relations Staff		M8300
	Headquarters Personnel Services Division	M8400
		Office of the Director	M8410
		Headquarters Personnel Services Branch	M8420
	Human Resources Training Division	M8500
		Office of the Director	M8510
		Employee Development Branch	M8520
		St. Louis Training Branch	L8540
	Mission Area Personnel Services Division	M8600
		Office of the Director	M8610
		Human Resources Programs Branch	M8620
		RD Field Services Branch (St. Louis)	L8630
Alternate Dispute Resolution Staff		M9000

RURAL UTILITIES SERVICE

Rural Utilities Service (General)		U1000
Office of the Administrator		U2000
	Office of the Administrator		U2100
	Rural Utilities and Loan Servicing System (RULSS) 
	Staff	U2200
Financial Services Staff		U3000
Program Accounting and Regulatory Analysis	U4000
	Program Accounting and Regulatory Analysis (General)	U4100
	Office of the Assistant Administrator	U4200


RD Instruction 2009-D
Exhibit H
Page 7


RURAL UTILITIES SERVICE (Con.)

Organizational Unit		 Org

	Program Accounting Services Division	U4300
		Technical Accounting and Auditing Staff	U4310
		Northern Regional Accounting Branch	U4320
		Northern Regional Accounting Branch Field Staff	U4330
		Southern Regional Accounting Branch	U4340
		Southern Regional Accounting Branch Field Staff	U4350
	Program Development and Regulatory Analysis	U4400
Assistant Administrator-Electric		U5000
	Assistant Administrator-Electric (General)	U5100
	Office of the Assistant Administrator	U5200
		Office of the Assistant Administrator	U5210
		Policy Analysis and Loan Management Staff (PALMS)	U5220
	Northern Regional Division-Electric	U5300
		Office of the Director	U5310
		Northern Regional Division (General Field)	U5320
		Northeast Operations Branch	U5330
		Northern Engineering Branch	U5340
		Northwest Operations Branch	U5350
	Southern Regional Division-Electric	U5400
		Office of the Director	U5410
		Southern Regional Division (General Field)	U5420
		Southeast Operations Branch	U5430
		Southern Engineering Branch	U5440
		Southwest Operations Branch	U5450
	Power Supply Division		U5500
		Office of the Director	U5510
		Financial Analysis, Security & Compliance Branch	U5520
		Power Delivery & Transmission Assessment Branch	U5530
		Power Resources & Planning Branch	U5540
	Electric Staff Division		U5600
		Office of the Director	U5610
		Transmission Branch	U5620
		Distribution Branch	U5630
		Energy Forecasting Branch	U5640
		Technical Standards Committee "A"	U5650
Assistant Administrator-Telecommunications	U6000
	Assistant Administrator-Telecommunications (General)	U6100
	Office of the Assistant Administrator	U6200
	Eastern Area-Telecommunications Program	U6300
		Office of the Director	U6310
		Eastern Area Office (General Field)	U6320
		Eastern Operations Branch	U6330
		Eastern Engineering Branch	U6340

(12-07-05)  PN 392

RD Instruction 2009-D
Exhibit H
Page 8


RURAL UTILITIES SERVICE (Con.)

Organizational Unit		 Org

	Northwest Area-Telecommunications Program	U6500
		Office of the Director	U6510
		Northwest Area Office (General Field)	U6520
		Northwest Operations Branch	U6530
		Northwest Engineering Branch	U6540
	Southwest Area-Telecommunications Program	U6600
		Office of the Director	U6610
		Southwest Area Office (General Field)	U6620
		Southwest Operations Branch	U6630
		Southwest Engineering Branch	U6640
	Telecommunications Standards Division	U6700
		Office of the Director	U6710
		Inside Plant Branch	U6720
		Outside Plant Branch	U6730
	Advanced Services Division	U6800
	Rural Telephone Bank  		U6900
		Board Member Functions	U6910
		Agency Projects	U6920
Assistant Administrator-Water and Environmental Programs	U7000
	Assistant Administrator-Water and Environmental 
	  Programs (Gen.)	U7100
	Office of the Assistant Administrator	U7200
	Water Programs Division		U7300
		Office of the Director	U7310
		Program Operations Branch	U7320
		Portfolio Management Branch	U7330
	Engineering and Environmental Staff	U7600

RURAL BUSINESS-COOPERATIVE SERVICE

Rural Business-Cooperative Service (General)	B1000
Office of the Administrator		B2000
Resources Coordination Staff		B3000
Deputy Administrator, Business Programs	B4000
	Business Programs (General)	B4100
	Office of the Deputy Administrator	B4200
	Business & Industry Division	B4300
	Special Project & Program Oversight Division	B4400
	Specialty Lenders Division	B4500
Deputy Administrator, Cooperative Services Programs	B5000
	Cooperative Services Programs (General)	B5200
	Office of the Deputy Administrator	B5300
	Cooperative Marketing Division	B5400
   Cooperative Development Division   	B5500
	Cooperative Management Division	B5600

RD Instruction 2009-D
Exhibit H
Page 9


RURAL BUSINESS-COOPERATIVE SERVICE (Con.)

Organizational Unit		Org

National Rural Development Partnership Office	B6000
	Office of the Director		B6088
	ALABAMA State Rural Development Council     	B6001
	ARIZONA State Rural Development Council      	B6002
	ARKANSAS State Rural Development Council     	B6003
	CALIFORNIA State Rural Development Council     	B6004
	COLORADO State Rural Development Council     	B6005
	CONNECTICUT State Rural Development Council 	B6006
	DELAWARE State Rural Development Council  	B6007
	FLORIDA State Rural Development Council    	B6009
	GEORGIA State Rural Development Council 	B6010
	IDAHO State Rural Development Council         	B6012
	ILLINOIS State Rural Development Council      	B6013
	INDIANA State Rural Development Council       	B6015
	IOWA State Rural Development Council          	B6016
	KANSAS State Rural Development Council        	B6018
	KENTUCKY State Rural Development Council        	B6020
	LOUISIANA State Rural Development Council        	B6022
	MAINE State Rural Development Council         	B6023
	MARYLAND State Rural Development Council      	B6024
	MASSACHUSETTS State Rural Development Council 	B6025
	MICHIGAN State Rural Development Council     	B6026
	MINNESOTA State Rural Development Council    	B6027
	MISSISSIPPI State Rural Development Council  	B6028
	MISSOURI State Rural Development Council     	B6029
	MONTANA State Rural Development Council      	B6031
	NEBRASKA State Rural Development Council     	B6032
	NEVADA State Rural Development Council       	B6033
	NEW HAMPSHIRE State Rural Development Council	B6034
	NEW JERSEY State Rural Development Council   	B6035
	NEW MEXICO State Rural Development Council   	B6036
	NEW YORK State Rural Development Council      	B6037
	NORTH CAROLINA State Rural Development Council	B6038
	NORTH DAKOTA State Rural Development Council  	B6040
	OHIO State Rural Development Council          	B6041
	OKLAHOMA State Rural Development Council      	B6042
	OREGON State Rural Development Council        	B6043
	PENNSYLVANIA State Rural Development Council  	B6044
	RHODE ISLAND State Rural Development Council  	B6045
	SOUTH CAROLINA State Rural Development Council	B6046
	SOUTH DAKOTA State Rural Development Council  	B6047



(12-07-05)  PN 392

RD Instruction 2009-D
Exhibit H
Page 10


RURAL BUSINESS COOPERATIVE SERVICE (Con.)

Organizational Unit	Org

	TENNESSEE State Rural Development Council    	B6048
	TEXAS State Rural Development Council        	B6049
	UTAH State Rural Development Council         	B6052
	VERMONT State Rural Development Council      	B6053
	VIRGINIA State Rural Development Council     	B6054
	WASHINGTON State Rural Development Council   	B6056
	WEST VIRGINIA State Rural Development Council	B6057
	WISCONSIN State Rural Development Council	B6058
	WYOMING State Rural Development Council	B6059
	ALASKA State Rural Development Council	B6060
	HAWAII State Rural Development Council	B6061
	WESTERN PACIFIC TERRITORIES State Rural Development 
	  Council	B6062
	PUERTO RICO State Rural Development Council	B6063
	VIRGIN ISLANDS State Rural Development Council	B6064
	State Rural Development Councils (General)	B6099


OFFICE OF COMMUNITY DEVELOPMENT

Community Development (General)	D1000
Office of the Deputy Administrator (Immediate Office)	D2000
Empowerment Programs Division	D3000
Community Outreach Division	D4000


POLICY AND PLANNING

Policy and Planning (General)		P1000
Deputy Under Secretary for Policy and Planning		P2000
Deputy Administrator for Policy and Planning		P3000
	Deputy Administrator for Policy and Planning (General)	P3100
	Office of the Deputy Administrator		P3200


RD Instruction 2009-D
Exhibit H
Page 11



NATIONAL SHEEP INDUSTRY IMPROVEMENT CENTER

National Sheep Industry Improvement Center (General)	S1000
Office of the Director			S2000
Sheep Center Board			S3000



ALTERNATIVE AGRICULTURAL RESEARCH AND COMMERCIALIZATION CORPORATION

Alternative Agricultural Research & Commercialization	
Corp (General)	C1000






oOo

























(12-07-05)  PN 392

RD Instruction 2009-D
Exhibit I


COST CENTER


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

________________________________________________________________________
Cost                                Cost
Center                              Center
Codes__________Location_____________Codes__________Location_____________

01             Alabama              35             New Jersey
02             Arizona              36             New Mexico
03             Arkansas             37             New York
04             California           38             North Carolina
05             Colorado             40             North Dakota
07             Delaware             41             Ohio
07               Maryland           42             Oklahoma
09             Florida              43             Oregon
10             Georgia              44             Pennsylvania
12             Idaho                46             South Carolina
13             Illinois             47             South Dakota
15             Indiana              48             Tennessee
16             Iowa                 49             Texas
18             Kansas               52             Utah
20             Kentucky             52               Nevada
22             Louisiana            53             Vermont
23             Maine                53               New Hampshire
25             Massachusetts        53               Virgin Islands
25               Connecticut        54             Virginia
25               Rhode Island       56             Washington
26             Michigan             57             West Virginia
27             Minnesota            58             Wisconsin
28             Mississippi          59             Wyoming
29             Missouri             60             Alaska
31             Montana              61             Hawaii
32             Nebraska             61              Western Pacific Ter.
                                    63             Puerto Rico







(5-27-87)  PN 52

RD Instruction 2009-D
Exhibit J


ALLOTMENT CODING - LOAN AND GRANT

Special Purpose


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

                         05 - loans to veterans
                         00 - loans to nonveterans

RD Instruction 2009-D
Exhibit K
Page 1
(Revision 1)


ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES

CODES     DESCRIPTIONS

AA	NFC Agency Specific Agreements
AB	OCFO-Financial Services
AC	National Telecom Service Office
AD	Controller Operations
AP	Program Funds
A0	FISVIS/FFIS
A1	Network Engineering Services
A2	Telecomm. Business Services (CNMS)
A3	National Finance Center
A4	NITC - Mainframe Operations/Customer Network
A5	NITC - Customer Network Mgmt Services
A6	Telephone Services Operations
A7	Integrated Procurement Systems
A8	Network Services (LAN)
A9	Computer Services Unit - Network Support

CA	Policy Trng.-Regulatory Stds./Telecomm. Prgms.
	   Interim Conf./Electric Nat'l Trng. Conferences
CB	Strategic Risk Management
CC	Telecomm. Engineering Symposium
CD	Policy Conference
CE	Writing Training Conference
CF	State Engineers Trng. Conference
CG	Appraiser Training (Lead Base Paint)
CH	Annual Comm. Dev. Nat'l Trng (OCD)
CI	State Directors Conference (O&M)
CJ	RUS Mandatory Training
CK	National Centers of Excellence (OCD)
CL	HR Reimbursements (spend out acct.)
CM	Rural Rental Housing Task Force (RRH)
CN	FFIS Task Force Travel
CP	FFIS Training Travel
CQ	PIC Training
CR	Civil Rights Conference Policy Meeting



(12-07-05)  PN 392

RD Instruction 2009-D
Exhibit K 
Page 2
(Revision 1)

ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)

CODES     DESCRIPTIONS

CS	RDAPTS Phase I Mandatory Training (RHS)
CT	American Indian Partners Trng. (OCD)
CU	Basic B&I Program Training (RBS)
CV	Program Alternative Dispute Resolution (RBS)
CW	Managing Cultural Diversity (RHS)
CX	BRIO Training (RHS)
CY	MortgageServ and Cross Training (RHS/CSC)
C0	MFIS2 Training 
C1	Rural Home Loan Partnership Conf.
C2	Partners for Successful Homeowners Mtg. 
C3	MFH Advisory Group Policy Meeting
C4	Alternative Dispute Res. Trng.
C5	Champion Community Trng. Conf.
C6	New St. Dirs/Pgm. Dirs. & Loan Spec.
C7	Three Intermediary  Relending Prg. Reg'l Conf.
C8	New Prgm. Directors & Coordinators (MFH/RHS)
C9	Customer and Collection Services (CSC/RHS)

DA	Support Service Proj Mgmt Fee
DB	Prog Delivery Software Testing
DC	Centralized Help Desk
DD	Prog Deliv System Maintenance
DE	Tape Diskette Duplication
DF	Cellular Phones
DG	Annual Work Measurement Study
DH	Maintenance of PLAS/ADPS
DI	National Office User Support (On site Support) A
DJ	National Office User Support (On site Support) B
DK	HUD/Caivrs (RH)
DL	Data Conversion Maintenance
DM	On-line Subscriptions
DN	MFWS Replacement Equipment
DP	Upgrade Telecomm. (Partial)
DQ	Interagency Agreements
DR	A/E/SEC Equipment

RD Instruction 2009-D
Exhibit K
Page 3
(Added 12-07-05, PN 392)

ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)

CODES     DESCRIPTIONS

DS	Maintenance Contracts
DT	Maintenance of AMAS (RH)
DU	USDA Service Center Initiative (SCIT) B				
DV	Monthly Telephone Charges				
DW	Telephone Toll Charges				
DX	Agreement Computer Service				
DY	Imaging RUS Documents				
DZ	Maintenance ADP Equipment/Software B				
					
D0	Monthly Telephone Charges/ Telephone A				
D1	Monthly Telephone Charges/ Telephone B				
D2	OCR Coupon/Other Forms				
D3	Create Microfiche Original & Copies				
D4	NFC Charges Reorganization				
D5	Maintenance ADP Equipment/Software A 				
D6	Central File Opt Imaging				
D7	Administrative Sys Maintenance				
D8	Maintenance/Support ORACLE				
D9	OTIS/Dev Inventory System				
					
GA	Automated Mailing List  				
GB	Central Supply - Stores 				
GC	Central Supply - Forms 			
GD	Sen. Exec. Serv. Can. Dev. Pgm (SESCDP)				
GE	Duplication Services 				
GF	Copier Service  				
GG	Central Mail Service 				
GH	USDA Drug Testing Program				
GI	Executive Secretariat   				
GJ	OPM Federal Employment Services 				
GK	Single Audit Clearinghouse  				
GL	Consolidated Federal Funds Report 				
GM	Small Business Certification				
GN	Sign Language Services 				
GP	Design Center  				

(12-07-05)  PN 392

RD Instruction 2009-D
Exhibit K 
Page 4


ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)

CODES     DESCRIPTIONS

GQ	Video and Teleconferencing Center 				
GR	HACU Program  				
GS	Mail Prep Unit 				
GT	Employee Express				
GU	CEPO - Rehab Furniture Operations 				
GV	Agriculture Contract Auto System  				
GW	National Archives Records System 				
GX	Hispanic Advisory Council				
GY	FEMA Emergency Preparedness 				
GZ	Target Center				
G0	 Worker Compensation 				
G1	GSA Space Agency				
G2	Unemployment Compensation 				
G3	Security 				
G4	Coordinated Federal Wage System  				
G5	Pre-authorization Funding 				
G6	USPS Mail 				
G7	Central Shipping and Receiving 				
G8	Centralized Excess Property Opns (CEPO) 				
G9	Central Supply - Forms - Transportation 				
					
IA	From FSA for Support to Field				
IC	General Reimbursements				
ID	Forest Service				
IE	Cost Sharing of Environmental Review Requirmt.			
IF	User Fees from FFB Service				
IG	From Other Fed. Sources for R.D. Council Suppt.			
II	From Administration for Native Americans				
IJ	User Fees for Cooperative Publications				
IK	Fund for Rural America (Transfer)				
IL	NAD Bank Reimb to RBS 				
IM	From ARMS Initiative			
IN	South Africa Communities 				
IP	Ghana CCard				



RD Instruction 2009-D
Exhibit K
Page 5
(Added 12-07-05, PN 392)

ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)

CODES     DESCRIPTIONS
			IQ	Ghana Atrip				
IW	African Coop Development				
					
I0	From other Agencies for Colloc. Spc 				
I1	Receipts from National Americorps Program				
I2	RHS Transfer from Program Accounts  				
I3	RUS Transfer from Program Accounts 				
I4	RBS Transfer from Program Accounts				
I5	Transfer from Appalachia Reg. Commission 				
I5	Appalachian Regional Develop. Prog. 				
I6	Resource Conservation and Develop. Prog. 				
I7	From FSA for ADP Support 				
I8	From FSA for Support to St Louis 				
I9	FTS 2000 Packet Switch 				
MC	Guaranteed Loan for RBS				
					
M0	Civil Rights Disability Awareness Conf. 				
M1	Intro to ICAMS				
M2	Section 9006 Farm Bill Training (RBS)				
M3	Retirement Seminar (HR)				
M4	Homeownership Week (RHS)				
					
M5	RD National Training Conference				
M7	ADR Enhancement Studies				
					
NG	Nigeria				
					
PA	INTERNET/INTRANET/EDI 				
PB	ADP Supplies A				
PC	Compressed Video Tele (CVTS)				
PD	Security System Initiative				
PE	Research/Eval Emerg Tech (INFO)				
PF	Tech Delivered Instruction				



(12-07-05)  PN 392

RD Instruction 2009-D
Exhibit K 
Page 6


ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)

CODES     DESCRIPTIONS

PG	New Program Systems				
PH	Information Systems Plan				
PI	RMS/RAMP				
PJ	New Guaranteed Loan System				
PK	ADP Supplies B				
PL	Administrative Systems				
PM	F/O Remote Console System				
PN	Verification & Valid Software				
PP	ADP Equip Purchase/Replacement A				
PQ	ADP Equip Purchase/Replacement B				
PR	Midwest TARGET Center				
PS	ADP Supplies (Misc.)				
PT	LAN/WAN/Voice Communications				
PU	DLOS Implementation 				
PV	OIRM Target Center				
PW	USDA  Service Center Initiative (SCIT) A				
PX	Century Data Change 				
PY	Specialized Services				
PZ	DLOS Software				
					
P0	RUS Modernization (CUBS) 				
P1	Data Warehousing 				
P2	ADP Equipment (Finance Office)				
P3	Frame Relay				
P4	MFH Integrated System				
P5	LAN/WAN Voice Installation				
P6	Program Funds Control System				
P7	FTS 2001 Implem. & Telecom. Upgrades				
P8	Telephone Equip. (Upgrade Nat'l Offc. Syst.)				
P9	IRS Offset				
					
TA	SFH Annual Policy Mtg./Loan Underwriting/Grant Admin.			
TB	RHS/RUS CP Comm. Prgms Policy Mtg.				
TC	Real Property Leasing (PAS)				



RD Instruction 2009-D
Exhibit K
Page 7
(Added 12-07-05, PN 392)

ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)

CODES     DESCRIPTIONS

TD	Hazardous Waste Management  Trng 				
TE	Health Care and Audit Training				
TF	Reinvented MFH Regs. & Policy Training Meeting			
TG	 Basic Envir. Coord./State Envir./Architect & Eng.(RHS/PSS)		
TH	PSS Tech Support/Policy Mtg				
TI	RD Shared Neutrals Mediation Training				
TJ	Mutual Self Help Housing Trng 				
TK	Guaranteed Rural Housing Regs/Servicing 				
TL	ARTS Mgmt Control Trng on Reg 2006M 				
TM	SCRB/M Policy & Trng Conference 				
TN	Conflict Resolution Training 				
TP	MFIS II Implementation Training 				
					
TQ	Adv. Comm. Dev. Trng (CaDRI) (OCD) 				
TR	Convergence Trng for AO's/HR Mgrs. Trng.				
TS	CPM Procurement Trng  				
TT	Rural Home Loan Partnership 				
TU	Guar. RRH Program Trng 				
TV	IRM Training 				
TW	Non-Mandatory Miscellaneous Trng 				
TX	Update of RUS Policies & Regulations/Pgm Planning			
TY	Electric, Tele. Pgm. & PARA/PASD Nat'l Conf.				
TZ	Introd. Gen'l Field Repres. Trng. (RUS/TELE)				
					
T0	Travel Training 				
T1	Supervisory Refresher Seminar (HR)				
T2	Introduction to Supervision				
T3	HR Mgt. for Supervisors/Mgrs/NO				
T4	Federal Executive Institute				
T5	Upward Mobility				
T6	1890 Nat'l Scholars Program			
					
XX	Financial Statement Adjustments				
					


(12-07-05)  PN 392

RD Instruction 2009-D
Exhibit K 
Page 8


ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)

CODES     DESCRIPTIONS

01	General Travel				
02	DLOS  (Non-ADP)				
03	DLOS Relocation 				
04	CSC Non-ADP Charges 				
05	Alaskan Villages 				
06	RD Salary Recertifications 				
07	Training Tuition, Contracting, etc. (NO/Field/FO)			
08	Service Centers (SC)				
09	Health Clinic				
10	OGC Expenses				
11	Accel. Spt. for Agcy. Prog & Partnerships(ASAPP) 			
12	RHS Program Loan Costs 				
13	RUS Program Loan Cost				
14	RBS Program Loan Costs				
15	GSA Teleconferencing Center 				
16	Jackson County Enviromental Project				
17	NADBank  Admin. Expenses 				
18	South Africa Communities 				
19	ARMS Initiative 				
20	Salary Recertification (RBS)				
21	PFCS (Program Funds Control System)				
22	Employee Assistance Program				
23	Economic Impact Initiative				
24	Puerto Rico Business Program Review Travel (RBS)			
25	Civil Rights Disability (equip.)				
26	LAPAS Photo Budget				
27	Spending for Expired Yr. Obligs. - 1% limitation			
28	Recovery of Stolen Govt. Property				
					
29	Civil Rights Retreat				
31	Uncleared GVTS (RBS)				
					


RD Instruction 2009-D
Exhibit K
Page 9
(Added 12-07-05, PN 392)

ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)

CODES     DESCRIPTIONS

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




(12-07-05)  PN 392

RD Instruction 2009-D
Exhibit K
Page 10


ADMINISTRATIVE ALLOTMENT SPECIAL PURPOSE CODES (Con.)

CODES     DESCRIPTIONS

5T	Advanced Cooperative Dev. Skill Enhancement				
6T	IRP CD ROM Training				
7T	Credit and Financial Analysis Training				
8T	Strategic Planning Conference				
9T	National EZ/EC Training Conference				




oOo







RD Instruction 2009-D
Exhibit L
Page 1
(Added 12-07-05, PN 392)

BUDGET OBJECT CLASS (BOC) ROLLUP FOR
BUDGETS BY OBJECT CLASS

BOC1
DESCRIPTION
OBJECT CLASSES2 
1100
Salaries & Benefits 
1100-1150, 1154-1158, 1160, 1187-1199, 
1200-1289, 1300-1405



1152
Awards
1152-1153, 1406



1170
Overtime
1161-1182 



1183
Lump Sum Payments
1183-1186



1290
Relocation
1290-1296, 2113-2114, 2123-2124, 2133-2134, 2153-2154, 2190, 2193, 2210-2213, 2521-2522



2100
Travel
2100-2112, 2115-2122, 2125-2132, 2135-2152, 2160-2189, 2198-2199, 2230-2232, 2575



2300
Leasing
2300-2313, 2340-2343, 2511, 2533-2534



2320
Communications
2320-2339



2350
Postage 
2240, 2350-2353, 2355-2357



2400
Printing 
2400-2426



2523
Tuition 
2509, 2523



2600
Supplies
2600-2691



3100
Equipment w/ Maintenance
2530, 2532, 2535-2539, 3100-3190



2500
Other
2200, 2220-2227, 2354, 2360-2399, 2500-2508, 2510, 2512-2520, 2524-2529, 2531, 2540-2574, 2576-2599, 3200-3260, 4200-4421



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

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

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


oOo

(12-07-05)  PN 392