1. Warner Robins Air Logistics Center People First…Mission Always 1 Accounting Classification Structures

2. Warner Robins Air Logistics Center People First…Mission Always 2 Accounting Classification Structures  Program Element Code (PEC)  Operating Agency Code (OAC)  Operating Budget Account Number (OBAN)  Responsibility Center/Cost Center (RC/CC)  Department of Defense Element of Expense (DODEE)  Element of Expense/Investment Code (EEIC)  Examples of Fund Citations

3. Warner Robins Air Logistics Center People First…Mission Always 3 Program Element Codes  Describe all forces, activities, & support required to accomplish the Air Force Mission along with the associated costs 27224F - Combat Rescue & Recovery 27597F - Training (Tactical Air Forces) 41897F - Training 44011F - Special Operations Forces 41115F - C-130 Airlift Squadrons 53114F - Aerospace Rescue & Recovery (ANG) 53122F - Aerospace Rescue & Recovery (AFRC) 53124F - Weather Service (AFRC) 78070F - Logistics Operations

4. Warner Robins Air Logistics Center People First…Mission Always 4 Operating Agency Code/Operating Budget Account Number (OAC/OBAN)  Operating Agency Code (OAC) Two digit code which identifies an organization or function to which HQ USAF allocates funds Each Major Command will have its own OAC  Operating Budget Account Number (OBAN) Two digit code assigned by the operating agencies (MAJCOMs) to identify specific funding points  OAC 47, AFMC  OBAN E8, WR-ALC OBAN U8, 78 th ABW 47E8 AFMCWR-ALC

5. Warner Robins Air Logistics Center People First…Mission Always Responsibility Center/Cost Center (RC/CC) Codes  Identifies the level where actual consumption of resources takes place  The 1 st and 2 nd digits represent higher level organizational/functional breakouts for the RC/CC First digit generally represents highest organizational or functional level breakout for the RC/CC – i.e MAJCOM, Center, ABW, Depot, Lab, etc. – Second digit represents a lower organizational or functional level breakout for the RC/CC  3 rd thru 6 th digits represent specific identifier for the RC/CC 5

6. Warner Robins Air Logistics Center People First…Mission Always Department of Defense Element of Expense Code (DODEE)  Summarizes or groups specific Air Force Elements of Expense/Investment Codes (EEIC)  Examples: DODEETitleRelated EEICs 01Civilian Pay39X 02Travel40X, 42X, 43X 13Other Purchased Svcs52X, 53X, 55X, 57X, 58X 59X (except 593) 16Supplies60X, 61X, 64X, 69X 17Equipment62X, 63X 6

7. Warner Robins Air Logistics Center People First…Mission Always Element of Expense/Investment Codes (EEICs)  Lowest breakout within the budget structure  Identifies the type of expense incurred  Examples: 39100 – Civilian Overtime 40900 – Travel Per diem & Misc expenses 54101 – Aircraft Maintenance, Organic 57800 – Contract Logistics Support 58300 – Contract Sustaining Engineering 59400 – Procurement of Technical Data 61950 – Other Supplies, Government Purchase Card 7

8. Warner Robins Air Logistics Center People First…Mission Always Accounting Classification Structure (Fund Cite)  Example of a Operations & Maintenance Coding Structure 5763400 306 47E8 4ABG02 02 609 04 41115F 503000 F03000 YY Department = 57 Fiscal Year = 6 Appropriation Symbol = 3400 Fund Code = 30 Fiscal Year = 6 Operating Agency Code = 47 Operating Budget Account Number = E8 Responsibility Center/Cost Center = 4ABG02 Budget Activity/Major Force Program = 02 Element of Expense/Investment Code = 609 Sales Code = 04 Program Element Code = 41115F Accounting & Disbursing Station Number = 503000 Department of Defense Activity Address Directory = F03000 Emergency & Special Program Code = YY 8

9. Warner Robins Air Logistics Center People First…Mission Always Accounting Classification Structure (Fund Cite)  Example of a Central Procurement Coding Structure 5763010 116 47E8 11400Z 030000 00000 3150AA 503000 HQ0104 Department = 57 Fiscal Year = 6 Appropriation Symbol = 3010 Fund Code = 11 Fiscal Year = 6 Operating Agency Code = 47 Operating Budget Account Number/Allotment Serial Number = E8 Budget Program (First 2 digits of BPAC) = 11 Activity Code/Program Code (Last 4 digits of BPAC) = 400Z Material Program Code = 030000 Systems Management Code = 00000 Control Symbol Number or Program Element Code = 3150AA Accounting & Disbursing Station Number = 503000 Department of Defense Activity Address Directory = HQ0104 9