November 2004 

Federal Agency Guidance for Classifying Payments 

The majority of payments disbursed by the Financial Management Service (FMS) fall into four main categories 

(excluding tax refund payments): 1) Salary, 2) Benefit/Retirement, 3) Vendor and 4) Miscellaneous. (Tax refund 

payments are not addressed in this guidance.) This document has been updated to define each of the four payment 

categories mentioned above and will assist Federal agencies with classifying, coding and formatting their payments 

correctly. Consequently, FMS’ statistical reports will reflect a more accurate picture of vendor and miscellaneous 

Electronic Funds Transfer (EFT) payment volumes and percentages. 

Salary Payments - Salary payments include fixed compensation paid regularly to employees of the Federal 

agencies for services, including wages paid on an hourly basis to employees. Also included in this category are 

awards or settlements paid to employees in excess of the fixed compensation amount. Any apportionment, 

allocation, or assignment of employees’ salaries or wages should be classified as salary payments even though the 

allotment may be paid to an outside entity on behalf of the Federal employee. Examples of employee payroll 

allotments include: 

• Child support payments to individuals 

• Insurance payments 

• Savings allotments 

To assist agencies further with classifying and coding EFT payments (File ID and Agency ID fields in 

the Header Control Record), use the following code when classifying salary payments: 

PPD+ Payment Format - Prearranged Payment and Deposit 

“SALARY” – Salary 

Computer Program Specification Series (CPSS) – 8.90.17.4 

To assist agencies further with classifying and coding Check payments, use the following format: 

SALARY AGENCY CHECK FILE 

Computer Program Specifications Series (CPSS) – 7.90.3.0, 7.90.4.1, 7.90.4.2, 

7.90.5.1 - 7.90.5.5, & 7.90.7.0 

Benefit/Retirement Payments - These payments are made to individuals eligible for financial assistance, 

supplemental income, civil service and/or military retirement payments. These payments are usually long term and 

recurring. They are subject to reclamation in accordance with individual Federal program agencies’ regulations 

regarding “time of death” of beneficiary during a specific eligibility period. Examples of benefit payments include: 

• Civil Service and Military Retirement 

• Social Security Benefits 

• Supplemental Security Income 

• Miners’ Benefits/Black Lung 

• Longshoreman’s Disability 

• Veterans’ Compensation and Pension Benefits 

• Unemployment Insurance/Worker’s Compensation 

• Railroad Retirement, Unemployment and Sickness Insurance 

• Annuities 

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To assist agencies further with classifying and coding EFT payments (File ID and Agency ID fields in 

the Header Control Record), use the following code when classifying benefit payments: 

PPD+ Payment Format - Prearranged Payment and Deposit 

“MISPPD” – Benefit/Miscellaneous 

“ANNUIT” – Annuity 

Computer Program Specification Series (CPSS) – 8.90.17.4 

To assist agencies further with classifying and coding Check payments, use the following format: 

Vendor/Misc. Check Payment File 

Computer Program Specifications Series (CPSS) – 19.90.2.1 – 19.90.2.5, & 

19.90.3.1 – 19.90.3.4 

Vendor Payments – These payments involve the electronic transfer of funds and payment-related information used 

by the Federal government for payments to businesses that provide goods and services to Federal agencies and other 

payment recipients, such as educational institutions. These payments are made to contractors, businesses and/or 

utility companies for goods or services. Generally, the Federal agency will execute a purchase order or contract and 

the vendor will provide a bill or invoice against the purchase order or contract for goods or services rendered. 

Examples of vendor payments include: 

• Administrative contracts 

• Training programs 

• Leases 

• Space and building rental services 

• Equipment 

• Contractors 

To assist agencies further with classifying and coding EFT payments (File ID and Agency ID fields in 

the Header Control Record), use the following code when classifying vendor payments: 

CCD+ Payment Format - Cash Concentration Disbursement 

“VENMIS” – Vendor/Miscellaneous 

“MISCCD” – Vendor/Miscellaneous 

Computer Program Specification Series (CPSS) – 8.90.17.4 

To assist agencies further with classifying and coding Check payments, use the following format: 

Vendor/Misc. Check Payment File 

Computer Program Specifications Series (CPSS) – 19.90.2.1 – 19.90.2.5, & 

19.90.3.1 – 19.90.3.4 

Miscellaneous Payments - The miscellaneous payments are made for various Federal program-related 

expenditures, including interagency transfers, loans, grants, medical, emergency, and other administrative 

obligations. Examples of miscellaneous payments include: 

• Official government travel 

• Federal direct loan programs and loan guarantee programs 

• Federal disaster related payments 

• Education payments 

• Medical payments (Medicare, Medicaid, FECA) 

• Federal Grants 

• Trust Funds 

• Rent supplement programs or homeownership assistance 

• Law enforcement and military actions 

• Environmental and land reclamations 

• Child nutrition and food stamp programs 

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• Child support payments to state disbursement entities 

• Federal securities’ principal and interest 

• State and local government payments 

• Income and other taxes 

To assist agencies further with classifying and coding EFT payments (File ID and Agency ID fields in 

the Header Control Record), use the following codes when classifying miscellaneous (including travel) 

payments: 

PPD+ Payment Format - Prearranged Payment and Deposit 

“MISPPD” - Benefit/Miscellaneous 

“TRAVEL” - Travel 

or 

CCD+ Payment Format - Cash Concentration Disbursement 

“VENMIS” – Vendor/Miscellaneous 

“MISCCD” – Vendor/Miscellaneous 

Computer Program Specification Series (CPSS) – 8.90.17.4 

To assist agencies further with classifying and coding Check payments, use the following format: 

Vendor/Misc. Check Payment File 

Computer Program Specifications Series (CPSS) – 19.90.2.1 – 19.90.2.5, & 

19.90.3.1 – 19.90.3.4 

If you have any questions regarding this Federal Agency Guidance or general agency questions, please contact your 

FMS Agency Representative listed at the following Web site: www.fms.treas.gov/eft/liaison.html. 

If you have any specific questions regarding classifying, coding or formatting your payment records or files, please 

contact the AFC Help Desk at (512) 342-7300 or via email at: afc.help@fms.treas.gov.

NOTE: See agency formats at: www.fms.treas.gov/bulktransfers/index.html for details on coding your EFT and 

check payment files. For EFT payments refer to CPSS 8.90.17.4 footnotes 2 and 3 for valid File ID, Agency ID, and 

Line Code combinations. Refer to CPSS 8.90.17.5 and 8.90.17.6 footnote 3 for valid EFT line codes. For Vendor 

Checks refer to CPSS 19.90.2.1-5 footnote 8 for valid Type of Payment Indicator (TIN) codes. 

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