Financial Policy Volume XIII Cost Accounting Budget Object Codes - Veterans Affairs
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Financial Policy
Volume XIII
Cost Accounting
Chapter 2
Budget Object Codes
Approved:
Jon J. Digitally signed by
Jon J. Rychalski
Rychalski 1367389 Date: 2019.11.26
1367389 09:29:22 -05'00'
_________________________________________
Jon J. Rychalski
Assistant Secretary for Management
and Chief Financial OfficerDepartment of Veterans Affairs November 2019
Budget Object Codes Volume XIII – Chapter 2
0201 Overview .............................................................................................................. 2
0202 Revisions ............................................................................................................. 2
0203 Definitions ............................................................................................................ 3
0204 Roles and Responsibilities ................................................................................. 3
0205 Policies ................................................................................................................ 3
020501 General Policies ........................................................................................ 3
020502 VA’s Object Classes ................................................................................. 3
020503 VA’s BOCs ................................................................................................. 4
0206 Authorities and References ................................................................................ 5
0207 Rescissions ......................................................................................................... 5
0208 Questions ............................................................................................................. 5
Appendix A: Budget Object Code Listing ................................................................... 6
1Department of Veterans Affairs November 2019
Budget Object Codes Volume XIII – Chapter 2
0201 Overview
This chapter establishes the Department of Veterans Affairs (VA) financial policies
relating to the use of budget object codes (BOCs). 31 U.S.C. § 1104(b) requires the
President’s Budget to present obligations by object class.
Key points covered in this chapter:
• VA will adhere to the major object classes as published in Office of Management
and Budget (OMB) Circular A-11, Preparation, Submission and Execution of the
Budget, to record financial obligations and expenditures.
• VA will maintain a budget object class structure consistent with the standard object
class codes defined in Section 83, Object Classification, of OMB Circular A-11,
Preparation, Submission, and Execution of The Budget, to the extent which VA’s
Financial Management Systems (FMS) allows.
• VA will classify obligations by the initial purpose for which they are incurred under
the BOC rather than for the end product or service.
0202 Revisions
Reason for Effective
Section Revision Office
Change Date
Updated appendix with
FY2019Q4 changes
OFP Quarterly BOC November
Appendix A
Consolidated (047G) update 2019
appendices and
reformatted
Reformatted to new
policy format and OFP Reorganized
Various July 2019
completed five-year (047G) chapter layout
review
Updated policy to
match the latest OFP
Overall Five-year review July 2019
version of OMB (047G)
Circular A-11
Updated the section
OFP Update
0205 Policies with VA’s current BOC July 2019
(047G) information
structure in FMS
Added Vol XIII Ch 2A,
OFP Reorganized
Appendices Budget Object Code July 2019
(047G) chapter layout
Appendices A-D
2Department of Veterans Affairs November 2019
Budget Object Codes Volume XIII – Chapter 2
0203 Definitions
Budget Object Code – Categories in a classification system that present obligations by
the items or services purchased by the Federal Government.
Expenditure Transfer – The shifting of funds (1) transfers of expenditures from one
Federal agency to another, (2) transfers from one appropriation to another within the
same agency and (3) transfers to an inter-agency or intra-agency working fund.
Object Class – Categorization of financial obligations and expenditures according to
the nature of the services or items purchased as defined in OMB Circular A-11.
Obligation – A legally binding agreement that will result in outlays, either immediately
or in the future.
0204 Roles and Responsibilities
Administration and Staff Office Chief Financial Officers and Local Fiscal Staff are
responsible for recording financial obligations and expenditures in accordance with
appropriate BOCs.
Financial Services Center (FSC) is responsible for providing support for the
accounting and reporting of VA’s obligations and expenditures categorized by BOC.
0205 Policies
020501 General Policies
A. VA will use BOCs to categorize VA’s obligations and expenditures.
B. VA will use the object class structure that is described in Section 83 OMB Circular A-
11 as the appropriate framework when creating, updating and deactivating BOCs.
020502 VA’s Object Classes
A. VA will use the following object classes:
Object Class 10 – Personnel Compensation and Benefits
10 Personnel Type
11 Personnel Compensation
12 Personnel Benefits
3Department of Veterans Affairs November 2019
Budget Object Codes Volume XIII – Chapter 2
13 Benefits for Former Personnel
Object Class 20 – Contractual Services and Supplies
21 Travel and Transportation of Persons
22 Transportation of Things
23 Rent, Communications and Utilities
24 Printing and Reproduction
25 Other Contractual Services
26 Supplies and Materials
Object Class 30 – Acquisition of Assets
31 Equipment
32 Land and Structures
33 Investments and Loans
Object Class 40 – Grants and Fixed Charges
41 Grants, Subsidies and Contributions
42 Insurance Claims and Indemnities
43 Interest and Dividends
44 Refunds
B. When recording accounting transactions object classes will be selected based upon
the initial purpose of the obligation or expense, not the end product or final service
provided.
For example, if VA pays an employee who constructs a building, the obligations will
be classified for the employee's wages under “Object Class 10 – Personnel
Compensation and Benefits,” rather than “Object Class 30 – Acquisition of Assets.”
If VA purchases a building, the contractual obligations will be classified under
“Object Class 30 – Acquisition of Assets.”
020503 VA’s BOCs
A. BOCs are sub classifications of object classes.
B. VA will create new object and sub-object class codes as needed. For example, in
BOC 2620, the first two digits are the object class (object class 26 is supplies) and
the last two digits define the financial transaction (financial transaction 20 is office
supplies, as defined by VA).
Refer to Appendix A: Budget Object Code Listing, for VA’s current list of designated
BOCs. The appendix will be updated on a quarterly basis.
4Department of Veterans Affairs November 2019
Budget Object Codes Volume XIII – Chapter 2
C. VA will process BOC additions, deletions, or modifications as requested by the
Administrations or staff offices.
Refer to Volume I, Chapter 4 – Financial Management Systems, Appendix C: BOCT
Request Process, for guidance on submitting requests.
0206 Authorities and References
OMB Circular A-11, Preparation, Submission and Execution of the Budget
0207 Rescissions
VA Volume XIII, Chapter 2 – Budget Object Codes, July 2019.
0208 Questions
Questions concerning these policies and procedures should be directed as shown
below:
VHA VHA 10A3A Accounting Policy (10A3A) (Outlook)
VHA VAFSC Nationwide Accounting (Outlook)
VBA VAVBAWAS/CO/FINREP (Outlook)
VBA VAVBAWAS/CO/OPERATIONS (Outlook)
NCA NCA Financial Policy Group (Outlook)
All Others OFP Accounting Policy (Outlook)
5Department of Veterans Affairs November 2019
Budget Object Codes Volume XIII – Chapter 2
Appendix A
Appendix A: Budget Object Code Listing
Object Class 10 – Personnel Compensation and Benefits
10 Administrative Personnel.
11 Personnel Compensation.
12 Personnel Benefits.
13 Benefits for Former Personnel.
Object Class 20 – Contractual Services and Supplies
21 Travel and Transportation of Persons.
22 Transportation of Things.
23 Rent, Communications and Utilities.
24 Printing and Reproduction.
25 Other Contractual Services.
26 Supplies and Materials.
Object Class 30 – Acquisition of Assets
31 Equipment.
32 Land and Structures.
33 Investments and Loans.
Object Class 40 – Grants and Fixed Charges
41 Grants, Subsidies, and Contributions.
42 Insurance Claims and Indemnities.
43 Interest and Dividends.
44 Refunds.
Deactivated BOCs
6Department of Veterans Affairs November 2019
Budget Object Codes Volume XIII – Chapter 2
Appendix A
Object Class 10 – Personnel Compensation and Benefits
Personnel Compensation and Benefits
Gross salaries and wages for services of individuals rendered to the Federal Government, including
terminal leave; compensation for personal services contracted for under authority of 38 U.S.C. § 513 for
persons who are on a regularly scheduled tour of duty; services rendered by consultants or others;
differentials for services abroad; premium pay (e.g., overtime, holiday, standby and night differential);
allowances paid incident to employment; and payments to other funds for the benefit of employees.
10 Administrative Personnel.
These BOCs provide personnel classification and descriptions.
BOC Description
1000 Veterans Canteen Service (VCS) Administration.
1001 Administrative Personnel not Otherwise Classified. Excludes secretaries and all
other clerical-type employees.
1002 Clerical Personnel. Includes secretaries and clerk typists, file clerks and other clerical-
type personnel.
1005 Purchase and Hire Employees – Personal Property. Capitalized personal property
costs.
1006 Purchase and Hire Employees – Real Property. Capitalized real property costs.
1007 Computer Systems Analysts, Programmers and Computer Operators.
1008 Wage Rate Employees.
1009 Purchase and Hire Employees. Non-Capitalized.
1010, 1020, and 1030 Series – Allied Health Care Personnel Summary
1011 Fee Basis Physicians. OASDI Charges for on-station fee physicians' services. See
BOC 2561 for all other costs associated with this fee basis appointment.
1012 Fee Basis – Dental Services. OASDI charges for on-station fee dentists' services. See
BOC 2571 for all other costs associated with this fee basis appointment.
1013 Fee Basis – Consultants and Attendings. OASDI charges for fee basis consultants
and attending. See BOC 2576 for all other costs associated with this fee basis
appointment.
1014 Respiratory Therapists.
1015 Physical Therapist.
1016 Occupational Therapist.
1017 Other Therapists. Includes corrective, manual arts, recreation and educational
therapists.
1018 Dietitian.
1019 Dietetic Technician.
1020 Social Worker.
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Budget Object Codes Volume XIII – Chapter 2
Appendix A
1021 Social Worker Aides and Technicians.
1022 Radiology Technologist. Includes Diagnostic and Therapeutic Radiology.
1023 Radiology Technician. Includes Diagnostic and Therapeutic Radiology.
1024 Pharmacists.
1025 Pharmacy Technicians and Aides.
1026 Dental Assistants, Hygienists, Aides, Dental Lab Aides and Technicians.
1027 Psychology Aides and Technicians. Includes Alcohol and Rehabilitation Technicians.
1028 Audiologist and Speech Pathologist.
1029 Nuclear Medicine Technologist.
1030 Nuclear Medicine Technicians and Aides.
1031 Other Health Technicians and Aides not Previously Identified.
1032 Recreation Specialists, Aides and Technicians. Excludes recreational therapists.
1033 Medical/Laboratory Technologist.
1034 Medical/Laboratory and Pathology Technicians.
1035 Laboratory Aides and Workers.
1036 Fee Basis – Other than Physicians and Nursing. OASDI charges for on-station fee
services for professional, technical and medical services other than physicians and
nurses. Includes physician assistants, expanded-function dental auxiliaries, licensed
physical therapists, certified or registered respiratory therapists, licensed practical or
vocational nurses, occupational therapists and pharmacist and nursing assistants, etc.
See BOC 2566 for all other costs associated with this fee basis appointment.
1037 Medical Machine Technicians. Includes EKG technicians.
1038 Orthopedists and Prosthetics.
1039 Chemists, Physicists, Microbiologists and Other Physical and Health Science
Professionals.
1040 Series – Fellows Summary
1041 Physicians Geriatrics Neuro Psych Fellows Program.
1042 Spinal Cord Injury Fellows.
1043 VA Fellows as RWJ Clinical Scholars and Health Service Research.
1044 Substance Abuse Fellows and Clinical Pharmacology Fellows.
1045 Dental Geriatric Fellows Program and Dental Research.
1046 Psychiatry Research Fellows.
1047 Schizophrenia Research Fellows.
1048 Ambulatory Care Fellows.
1049 Neuroscience and Traumatic Brain Injuries.
8Department of Veterans Affairs November 2019
Budget Object Codes Volume XIII – Chapter 2
Appendix A
1050 Series – Trainees Summary
1051 Trainees – Allied Health Programs.
1052 Interdisciplinary Team Training in Geriatrics.
1053 Geriatrics Expansion.
1054 Summer Trainees. Includes only the following allied health type summer trainees paid
on a per annum basis: Audiology and Speech Pathology, Blind Rehabilitation,
Psychology Practicum (Pre-intern) and Social Work (Ph.D. or Masters).
1055 Upward Mobility. Includes only VA Central Office authorized and funded upward
mobility positions and activities.
1056 Trainees – Administrative Training Program.
1060 Series – Professional Nursing Personnel Summary
1061 Registered Nurses. Excludes Nurse Practitioners (Sub-Object Code 1064) and Nurse
Anesthetist (Sub-Object Code 1063) but includes graduate nurses.
1062 Administrative Nurse Trainees.
1063 Nurse Anesthetists.
1064 Nurse Practitioners.
1065 LPNs and LVNs.
1066 Nursing Aides and Nursing Assistants.
1067 Clinical Nurse Specialists.
1068 Fee Basis – Nursing. OASDI Charges for on-station fee nursing services, including
Nurses and Nurse Anesthetists. See BOC 2564 for all other costs associated with this
fee basis appointment.
1070 Series – Dental, Podiatrists, Without Compensation (WOC) Employees
1071 Dentists – Full Time.
1072 Dentists – Part Time.
1073 Dentists – Residents, Non-career.
1074 Expanded Dental Auxiliaries.
1076 Chiropractors.
1077 Podiatry Residents.
1078 Without Compensation (WOC) Employees Receiving Quarters, Subsistence and
Laundry (QS&L).
1079 Podiatrists.
1080 Series – Physicians and Optometrists
1081 Physicians – Full Time.
1082 Physicians – Part Time.
1083 Physicians – Residents, Non-career.
9Department of Veterans Affairs November 2019
Budget Object Codes Volume XIII – Chapter 2
Appendix A
1084 Physicians Assistants.
1085 Clinical Psychologists and Counseling Psychologists. Full Time and Part Time,
other than Consultants or Trainees.
1087 Psychologists, Physicians and Dentists – Research Associates.
1088 Optometry Residents.
1089 Optometrists.
1090 Series – All Other
1091 Federal, Summer Employment Program for Youth – Summer Aides.
1092 Stay-in-School Program – Part-time Employment of Needy Students.
1093 Subsistence and Temporary Expenses, Real Estate Costs and Miscellaneous
Expenses – Public Law 89-516.
1094 Employee Compensation Payments.
1095 Employee Salary Continuation. These are individuals who are not at work and are in
an on-the-job injury status, as defined and authorized by the Federal Employees
Compensation Act as amended, 5 U.S.C. § 8101 et SEQ.
1096 Employees on Sick Leave Pending Disability Retirement.
1097 Unemployment Compensation.
Personnel Compensation, Personnel Benefits, and Benefits for Former Personnel
The budget object codes for Personnel Compensation (11), Personnel Benefits (12) and Benefits for
Former Personnel (13) are prescribed to facilitate development of Department budget estimates in
conformance with Office of Management and Budget requirements. The total amount charged to the
"Personnel Classification Sub-Object Codes (10 series)" must equal the total of the "11," "12," and "13"
budget object code series.
11 Personnel Compensation.
Compensation directly related to duties performed for the Government by Federal civilian employees,
military personnel and non-Federal personnel.
BOC Description
1101 Regular Pay. Includes merit pay.
1102 Night Differential Pay.
1103 Holiday Pay.
1104 Overtime Pay.
1105 Terminal Leave Pay.
1106 Post Differential. (Manila Only)
1107 Premium Pay on an Annual Basis (Standby).
1108 Sunday Premium Pay.
10Department of Veterans Affairs November 2019
Budget Object Codes Volume XIII – Chapter 2
Appendix A
1109 On Call Pay.
1110 Market Pay Part-time Dentists. Component of pay for all part-time dentists based on
the relative recruitment difficulties for the specialty and location. This BOC was formerly
known as “special pay.” Per Public Law 108-445, effective 1/8/2006, this pay component
will be known as “market pay.”
1111 Market Pay Full-time Dentists. Component of pay for all full-time dentists based on the
relative recruitment difficulties for the specialty and location. This BOC was formerly
known as “special pay.” Per Public Law 108-445, effective 1/8/2006, this pay component
will be known as “market pay.”
1112 Market Pay Part-time Physicians. Component of pay for all part-time physicians based
on the relative recruitment difficulties for the specialty and location. This BOC was
formerly known as “special pay.” Per Public Law 108-445, effective 1/8/2006, this pay
component will be known as “market pay.”
1113 Market Pay Full-time Physicians. Component of pay for all full-time physicians based
on the relative recruitment difficulties for the specialty and location. This BOC was
formerly known as “special pay.” Per Public Law 108-445, effective 1/8/2006, this pay
component will be known as “market pay.”
1114 Performance Pay for Physicians and Dentists Only. Component of pay which
physicians and dentists may receive paid as a lump sum annually based on achievement
or specific goals and objectives.
1115 Senior Executive Service Bonus.
1116 Re-employed Annuitants. Reimbursement to the Civil Service Retirement and
Disability Fund for Re-employed Annuitants.
1117 Saturday Premium Pay.
1118 Premium Pay in Lieu of Overtime.
1119 Employee Special Rate Pay.
1120 Geographic Pay.
1123 Hazard Pay Differential.
1124 Staffing Differential.
1125 Supervisory Differential.
1127 Physicians Comparability Allowance.
1128 Incentive Awards, Cash or Non-Cash.
1130 Locality Pay.
1132 Advanced Federal Employees Health Benefits (FEHB). Includes employee's share of
advanced Federal Employees Health Benefits (FEHB). For employees in an insufficient
or non-pay status, the employee's share will be charged as a salary advance to the
employee.
11Department of Veterans Affairs November 2019
Budget Object Codes Volume XIII – Chapter 2
Appendix A
1133 Employees Award Program – Residents, Fee Basis, Without Compensation (WOC)
and Purchase and Hire. The definition of an employee as set forth in 5 U.S.C. §
2105(a)(1) includes individuals in the civil service appointed by the President, a Member
of Congress, a member of a uniformed service or an individual who is an employee under
§ 2105(a)(1), among others. Includes also formal appointments as Without
Compensation (WOC) employees under VA's Voluntary Service program, manual 38
U.S.C. § 4114 (now 7405) and VA Handbook 1620.1/1, paragraph 3a. All individuals
appointed must be engaged in the performance of a Federal function and remain under
VA supervision and control. Individuals who do not meet the definition of an employee
and who may not participate in VA’s Employee Recognition and Awards Program are as
follows: (1) voluntary service from students, VA Manual MP-5, Part 1, Chapter 300(4C)
and (2) Fee Basis employees hired through the contract authority of 38 U.S.C. § 513.
1134 Travel Savings Award Program. Incentive award given for the travel savings award
program.
1136 Repayment of Advanced FEHB Premiums.
1137 Recoupment from Carriers of Advanced FEHB Paid by VA. Refund to VA from
Carriers of Federal Employee Health Benefits advanced for employees on leave without
pay. Normally results from employee being approved for Workmen's Compensation or
disability retirement.
1138 Reservist Differential Pay & Interest. DFAS Pay Entitlement for Reservist Differential
Pay & Reservist Interest.
1139 Law Enforcement Available Pay.
1140 Clear Special Pay Transactions.
1141 Royalty Payments. Payments made for invention and patents for non-medical contracts
and agreements with individuals for personal services.
1150 Performance Awards.
1151 Executive Nurses Special Pay. As defined by the Health Care Personnel
Enhancement Act of 2004 (Public Law 108-445).
1153 Declared Emergency Incremental Pay. Includes the incremental cost of personal
services related to the emergency, including the additionally overtime, shift differential,
hazardous duty, holiday pay, etc. incurred in connection with and directly related to the
Declared Emergency. It should be noted that this would also include regular pay for the
duration of the Declared Emergency for any positions that are temporarily or permanently
added to the payroll to deal with the effects of the emergency.
1154 Weekend Premium Pay.
1180 Honoraria Payments. A nominal payment as a thank you to an individual for assisting
VA. Payments must be made to an individual and must cite the individual’s tax
identification number, as the payments are taxable. See BOC 2151 Non-Employee
Travel for reimbursement for travel expenses for honoraria candidate.
1181 Stipend Payments. A fixed sum of money paid periodically to individuals for advisory
services. 41 CFR Chapter 101, Federal Property Management Regulations, allows
compensation and expense reimbursements. Exclude Caregiver Stipend under BOC
2500. See BOC 2151 Non-Employee Travel for reimbursement for travel expenses.
12Department of Veterans Affairs November 2019
Budget Object Codes Volume XIII – Chapter 2
Appendix A
12 Personnel Benefits.
Benefits for currently employed Federal civilian, military and certain non-Federal personnel.
BOC Description
1201 Benefits, Canteen Service.
1203 Quarters, Subsistence and Laundry (QS&L) Allowances Provided Without
Compensation (WOC) Employees.
1204 Office of Workers' Compensation Program Payments.
1205 Uniform Allowances.
1206 Unfunded Federal Employee Retirement System (FERS) Costs. To record unfunded
costs related to FERS.
1207 Unfunded Post Retirement Pension Expense – CSRS. To record unfunded costs
related to CSRS.
1208 Subsistence and Temporary Miscellaneous Moving Expenses.
1208 T1 Temporary Quarters Expense. (FSC use only)
1208 T2 Miscellaneous Subsistence and Temporary Expense. (FSC use only)
1209 Real Estate Expenses.
1209 T3 Real Estate Sale Expense. (FSC use only)
1209 T4 Real Estate Purchase Expense. (FSC use only)
1209 T5 Real Estate Lease Break Expense. (FSC use only)
1210 Relocation Income Tax and [Federal/State] Withholding Tax.
1211 Unfunded Post Retirement Other Retirement Benefits (ORB) Expense, Federal
Employee Health Benefits (FEHB).
1212 Federal Employees Life Insurance Fund - VA Share (FELIF).
1213 Unfunded Post Retirement Other Retirement Benefits (ORB) Expense, Federal
Employees' Group Life Insurance (FEGLI).
1214 Employers Tax, Old Age Survivors Disability Insurance (OASDI).
1215 Flexible Spending Account (FSA) Program for Dependent Care Administration
Costs.
1216 Civil Service Retirement Fund - VA Share.
1217 Flexible Spending Account (FSA) Program for Health Care Administration Fees.
1218 Federal Employees Health Benefits – VA Share.
1219 Living Allowances and Educational Assistance.
1220 Medicare – VA Share.
1221 Repayment Student Loan Program.
1222 Federal Employees Retirement System (FERS) – Regular Share.
13Department of Veterans Affairs November 2019
Budget Object Codes Volume XIII – Chapter 2
Appendix A
1223 Federal Employees Retirement System (FERS) – Special VA Share, includes
firefighters.
1224 Federal Employees Retirement System (FERS) – Thrift VA Share.
1225 Fee Basis – OASDI – VA Share.
1226 Fee Basis – Medicare – VA Share.
1227 Changes in Actuarial Federal Employees' Compensation Act (FECA) Liability
Expense. (VACO Station #150 use only)
1228 Accrued Federal Employees' Compensation Act (FECA) Expenses. (VACO Station
#150 use only)
1229 Accrued Annual Leave Expense. (VACO Station #150 use only)
1230 Direct Payment of Closing Costs. To record income paid to employees for
participation in the direct payment of closing costs program. (FSC use only)
1231 Accrued Funded Annual Leave. To record accrued funded annual leave. (Supply
Fund 36x4537, Franchise Fund 36x4539, and Canteen Service Revolving Fund 36x4014
use only)
1232 FERS REG VA SHARE HIRED AFT12. FERS REG with revised annuity rates for new
hires after calendar year 2012.
1233 FERS SPC VA SHARE HIRED AFT12. FERS Special with revised annuity rates for new
hires after calendar year 2012.
1234 Recruitment Incentives. To record recruitment bonus paid to employees.
1235 Retention Incentives. To record retention allowance paid to employees.
1236 Relocation Incentives. To record relocation bonus paid to employees.
1237 FERS REG VA SHARE HIRED AFT13.
1238 FERS SPC VA SHARE HIRED AFT13.
1239 Employee Incentive Scholarship. Employee Incentive Scholarship Program (EISP),
National Nursing Education Initiative (NNEI) and VA National Education for Employees
Program (VANEEP).
1251 Relocation Services. Includes commercial relocation services for the sale of personal
residences in connection with a permanent change of station move. (Prior to FY2018
was listed as BOC 2531) (FSC use only)
1252 Relocation Services AVO. (Prior to FY2018 was listed as BOC 2531 T6) (FSC use
only)
1253 Relocation Services BVO. (Prior to FY2018 was listed as BOC 2531 T7) (FSC use
only)
1254 Permanent Change of Station Property Management Services (Foreign). Includes
cost to the relocation services contractor to pay for property management services in
three circumstances: (1) when an employee transfers in the interest of the Government to
a foreign area, (2) when an employee assigned to a foreign post of duty is transferred
back to a different non-foreign area office station than the one he/she left when
transferred to a foreign area and (3) in cases of temporary change of station (Foreign).
(Non-Taxable) (Prior to FY2018 was listed as BOC 2522) (FSC use only)
14Department of Veterans Affairs November 2019
Budget Object Codes Volume XIII – Chapter 2
Appendix A
1255 Permanent Change of Station Property Management Services (Domestic). Includes
cost to the relocation services contractor to pay for property management services.
(Taxable) (Prior to FY2018 was listed as BOC 2524) (FSC use only)
1256 Civil Service Retirement Fund VA Share – Manila only.
1257 Federal Employees Health Benefits VA Share – Manila only.
1283 Child Care Subsidy. To record employee benefits.
1284 Transit Benefit Pretax. To segregate the total cost of the Pre-Tax (Transit) Benefit
Program. This BOC is expected to maintain minimal cost and it will be cleared by the
pre-tax employee withholdings deposited in the Transit Suspense Account 36X6501.
1285 Transit Subsidy.
1286 Liability Insurance Reimbursement Program. Includes supervisors, management and
law enforcement officers, as defined in 5 U.S.C. § 8331 (20) or 8401 (17).
1287 Education Debt Reduction Program. To record payments for employees as prescribed
by 38 U.S.C. §§ 7681-7683. (VHA use only)
1288 Garnishment Fee Cost. To record the fee charged by DFAS for wage garnishment on
behalf of VA.
13 Benefits for Former Personnel.
Benefits to certain former civilian and military personnel.
BOC Description
1301 Severance Pay, Public Law 89-301.
1302 Unemployment Compensation Payments.
1303 Voluntary Separation Incentive.
1304 Other Benefits.
Object Class 20 – Contractual Services and Supplies
21 Travel and Transportation of Persons.
Includes charges incurred for transportation of Government employees or others, the per diem
allowances while in authorized travel status and other expenses incident to travel that are to be paid by
the Government either directly or by reimbursing the traveler. Consists of both travel away from official
stations, local travel and transportation of persons in and around the official station of an employee.
BOC Description
2101 Permanent Duty Travel (Non-Taxable). Covers the cost of personnel transfers
including transportation while in route between employees' old and new official stations,
to the extent that the reimbursement does not exceed IRS rates. (FSC use only)
15Department of Veterans Affairs November 2019
Budget Object Codes Volume XIII – Chapter 2
Appendix A
2102 PCS House Hunting Travel. Includes all travel and transportation expenses of the
employee and spouse or of either of them, for one round trip between the old and new
duty stations for the purpose of seeking residence quarters.
2103 Employee Training or Temporary Duty Travel. See 2170 and 2171 except for not to
exceed travel authorizations. Travel performed by employees in training status. Includes
student attendance at courses, workshops, conferences, meetings or symposia of
organizations and field station visits for orientation.
2104 Employee Administrative Travel. See 2172 and 2173 except for not to exceed travel
authorizations. Travel directly related to the accomplishment of VA programs. Includes
travel required by law or regulation to perform audits; surveys; special studies and
program evaluations; visits for general surveillance or to attend staff meetings; staff and
technical visits to national cemeteries and headstone inspections (Quality Assurance);
travel in connection with coordinated research efforts; presentation of research results
and related papers; instructor/speaker/EES Staff attendance at seminars, workshops,
conferences, meetings or symposia of organizations; and travel of rotating personnel
such as chaplains and contact representatives. Rotating pharmacists will be posted to
BOC 2111.
2105 Permanent Duty Travel. Meals only.
2106 Permanent Duty Travel (Taxable). For reimbursement of the cost of personnel
transfers including transportation while in route between employees’ old and new
stations, to the extent such reimbursement exceeds IRS rates. (FSC use only)
2111 Employee Medical Travel. Travel by employee performed directly in connection with
the care and treatments of medical beneficiaries, e.g., employee attendants, visits by
medical personnel or social workers for medical care of patients in their homes or in
connection with Foster Home and Trial Visit programs; inspection of contract sanitarium,
state homes and nursing homes, and personnel such as chaplains and pharmacists
rotating between facilities (other rotating personnel will be charged to BOC 2172).
2112 Beneficiary Travel – Common Carrier – Commercial Vendor. All costs relating to
claims by a commercial vendor for travel by common carrier/public transportation (plane,
bus, train, subway/light rail/Metro, taxi, etc.). Costs to access the common carrier, and
other associated costs such as tolls, ferry fares, parking, meals, lodging, etc. will be
charged to appropriate mileage or special mode BOC.
2113 Beneficiary Travel – Reimbursement to Eligible Beneficiary when Transported via
Common Carrier. All costs relating to reimbursement of personal funds expended by an
eligible beneficiary for transport by common carrier/public transportation (plane, bus,
train, subway/light rail/Metro, taxi, etc.) and any associated meals and lodging. Costs to
access the common carrier, and other associated costs such as tolls, ferry fares, parking,
& etc. will be charged to appropriate mileage or special mode BOC.
2114 Donated Travel for Employees. Includes all travel performed by employees from
General Post Funds in connection with activities such as Research, attending training,
contributing as a speaker, and conducting National VA Rehabilitation Special events.
Limited to the 8800 series cost centers for General Post Funds.
2115 Donated Travel for Patients. Includes all travel performed by patients from General
Post Funds in connection with attending VA’s National Rehabilitation Special events such
as Creative Arts Festival, Golden Age Games, Summer Sports Clinic, Training-Exposure
Experience Tournament, Wheelchair Games, & Winter Sports Clinic but not all inclusive.
Limited to the 8800 series cost centers for General Post Funds.
16Department of Veterans Affairs November 2019
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Appendix A
2119 Beneficiary Travel – Special Mode. All costs relating to claims for Special Mode
transportation (ambulance, wheelchair van, air ambulance, or other mode of
transportation specially designed to transport disabled persons).
2120 Beneficiary Travel – Reimbursement to Eligible Beneficiary when transported via
POV – Mileage. All costs relating to reimbursement of personal funds expended by an
eligible beneficiary for transport by Personally Owned Vehicle (POV) mileage
reimbursement. This includes associated costs such as tolls, ferry fares, parking,
lodging, meals, etc.
2121 Local Transportation of Employees. Includes all local transportation; tickets, tokens,
taxi and other cash fares, mileage, etc., for travel within the immediate area of
employee's official duty station, except for local travel performed directly in connection
with care and treatment of medical beneficiaries. (VBA local travel should be charged to
BOC 2103 or 2104)
2122 Travel of Witnesses. Government and non-Government employees called as witnesses
in adverse administrative proceedings whether in behalf of the Government or in behalf
of employees.
2128 Non-Medical Beneficiary Travel. Includes all travel performed by beneficiaries in
connection with vocational counseling. (VBA use only)
2129 Veterans Transportation Program – Non-Beneficiary. Transportation of persons not
eligible under 38 CFR Part 70, subpart A, 70.10. (beneficiary travel) for general inter-
facility travel under authority 38 U.S.C. § 7301(b) from a VA facility to another VA facility
or approved non-VA facility for examination, treatment, or care not available at the
sending VA.
2130 Rental of GSA Passenger Vehicles from Government Motor Pools. Includes costs
incidental to the operation of interagency motor pool vehicles. To be used by stations
served by General Services Administration (GSA)-authorized motor pools. See BOC
2250 for the rental of GSA trucks from the Government Motor Pool.
2134 Travel – Marketing/Outreach. Available to be used with all funds.
2140 Commercial Transportation Charges. Includes rental of passenger cars, charter of
trains, buses, vessels or airplanes and expenses incidental to the operation of rented or
chartered conveyances specifically for the purpose of employee travel.
2150 Reimbursable Travel Expense. Travel relating to an employee’s official duties or
employee’s training when the expenses are reimbursed to VA. Also includes
reimbursable spousal travel.
2151 Non-Employee Travel. Travel directly related to the accomplishment of VA programs.
Includes travel in connection with coordinated research efforts; presentation of research
results and related papers; instructor or speaker attendance at seminars, workshops,
conferences, and meetings or symposia of organizations.
2160 Declared Emergency TDY. Includes all travel, meals and lodging expenses incurred in
connection with and directly related to dealing with the emergency itself, its clean-up,
recovery and return to normal operations. No costs related to permanent change of
station (PCS) are to be placed in this BOC.
2170 Employee Travel to VA Sponsored or Co-Sponsored Training or Conferences.
Travel costs for employee's attendance at VA sponsored or co-sponsored training
orientation, or conferences.
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2171 Employee Travel to Non-VA Sponsored Training or Conferences. Travel costs
reimbursed for employee attendance to non-VA sponsored training and conferences.
2172 Employee Travel to VA Sponsored or Co-sponsored Operational or Mission
Events. Travel costs reimbursed for Employees to a VA Sponsored or Co-sponsored
event when the event is directly related to the accomplishment of VA programs or
operations. Administrative travel such as; required by law or regulation to perform audits,
surveys, special studies and program evaluations, visits for general surveillance or to
attend staff meetings, quality assurance, presentation or coordination of research results
and related papers, instructor/speaker/workers, staff and technical visits to national
cemeteries and headstone inspections. (See BOC 2170 for costs of VA-sponsored or
co-sponsored training or conferences) (See BOC 2111 for travel costs of personnel
performing direct patient care or treatment)
2173 Employee Travel to Non-VA Sponsored Operational or Mission Events. Travel costs
reimbursed for Employee attendance to a non-VA Sponsored event when the event is
directly related to the accomplishment of VA programs. Includes costs for
instructor/speaker/attendance at events as presenters/workers and staff presenting or
coordinating research results and related papers. (See BOC 2171 for costs of non-VA
sponsored training or conferences)
22 Transportation of Things.
Includes contractual charges incurred for the transportation of things (including animals) and for the care
of such things while in process of being transported. Includes postage, rental of trucks and other
transportation equipment and reimbursements to Government personnel for the authorized movement of
their household goods and effects or house trailers. Excludes transportation paid by a vendor, regardless
of whether the cost is itemized on the bill for the commodities purchased by the Government.
BOC Description
2210 Shipment of Bodies. Includes transportation of bodies of beneficiaries, except
unclaimed bodies. Cost for the transportation of unclaimed bodies should be charged to
BOC 2597.
2211 Declared Emergency Shipment of Bodies. Includes the shipment of the bodies of
ineligible individuals required as a result of or directly related to a Declared Emergency.
2220 Other Shipments – Non-Capitalized. Include freight and express shipment of personal
effects of deceased beneficiaries; contractual transfers of supplies and equipment; rental
of trucks and vehicles for commercial sources to move goods and supplies. If the
shipping cost exceeds the purchase order threshold of $250, a separate purchase order
must be established for the shipping cost using BOC 2220. If the shipping cost is less
than the threshold, shipping is charged to the same BOC as the goods ordered.
2224 Other Shipments – Related to Personal Property – Capitalized Assets. Includes
transportation charges for shipment of personal property when the personal property
costs $1,000,000 or more (relates to general ledger account 1750). If the shipping cost
exceeds the purchase order threshold of $250, a separate purchase order must be
established for the shipping cost using BOC 2224. If the shipping cost is less than the
threshold, shipping is charged to the same BOC as the goods ordered.
18Department of Veterans Affairs November 2019
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Appendix A
2225 Other Shipments – Related to Real Property – Capitalized Assets. This BOC should
only be used if the shipping cost is greater than the threshold. If the shipping cost
exceeds the purchase order threshold of $250, a separate purchase order must be
established for the shipping cost using BOC 2225. If the shipping cost is less than the
threshold, shipping is charged to the same BOC as the goods ordered.
2226 Other Shipments – ADP Personal Property – Capitalized Assets. This BOC should
only be used if the shipping cost is greater than the threshold. If the shipping cost
exceeds the purchase order threshold of $250, a separate purchase order must be
established for the shipping cost using BOC 2226. If the shipping cost is less than the
threshold, shipping is charged to the same BOC as the goods ordered.
2230 Shipment of Household Goods and Personal Effects. Includes freight, express,
crating, packing and handling of household goods and personal effects of employees.
The costs incurred for contractual services for storage and care of vehicles and storage
of household goods and personal effects will be charged to BOC 2530.
2231 Shipment of Vehicles for Permanent Change of Station (PCS) Travel. Includes
shipment costs of vehicles, foreign and domestic.
2234 Other Shipments – Marketing/Outreach. Available to be used with all funds.
2240 Parcel Post Service. Includes costs for package delivery services (e.g., USPS, UPS,
courier services, etc.). Express mail service is charged to BOC 2321.
2250 Rental of Trucks from Government Motor Pools (GSA). Includes costs incidental to
the operation of interagency motor pool trucks. This is to be used by stations served by
GSA-authorized motor pools.
2280 Declared Emergency Shipments. Includes freight and express shipments of personal
effects of deceased beneficiaries; contractual transfers of supplies and equipment; rental
of trucks and vehicles from commercial sources to move goods and supplies when done
in connection with and directly related to a Declared Emergency. If the shipping costs
exceed the purchase order threshold of $250, a separate purchase order must be
established for the shipping cost using this BOC. If the shipping cost is less than the
threshold, shipping is charged to the same BOC as the goods ordered.
2298 Transportation – Service and Distribution Center Only. Includes transportation of
Depot stock such as pharmaceuticals and flags shipped to VA and other Government
agency (OGA) customers. (Service and Distribution Center use only)
23 Rent, Communications and Utilities.
Charges for possession and use of land, structures or equipment owned by others and charges for
communications and utility services. Includes standard level user charges (SLUC) assessed by GSA and
other rental of space and related services. Excludes charges for rental of transportation equipment that is
classified under object class 21 or 22.
BOC Description
2311 Rental Property Rental – GSA. Charges for VA property rented from GSA. (Prior to
FY2018 was listed as BOC 2331)
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2315 Declared Emergency Communications. Includes the cost of all temporary
communication set up fees, hardware, service fees, etc. incurred to deal with the
immediate effects and aftermath of a Declared Emergency.
2320 Regular Mail Service. Applies to all stations and includes all ground mail services
offered by entities such as UPS, DHL, and FedEx. Includes all mail services provided by
USPS. Includes use of postage stamps, meter machines and pre-sort fees.
2321 Airmail and Air Freight Express Service. Applies to all stations and includes all air
mail and air freight services offered by any private company. (For all United States
Postal Service transactions use BOC 2320)
2324 Software Rental and License Fees - Non-Capitalized. The rental, lease or license of
computer programs, procedures, rules or routines designed to make use of and extend
the capabilities of IT equipment when the term of the lease or license is less than four
years and the cost is less than $1,000,000. Included are software maintenance services
and technical support to correct defects, provide upgrades and advice on the use of
existing features and annual license renewals for software. Excluded is software
designed to Government specifications or changes, enhancements or applications made
to accommodate specific Government requirements (see BOC 2515). (For capitalized
lease or license fees see BOC 2335)
2328 Real Property Rental – Rental Agents. Charges for VA property rented from
commercial agents who will issue a 1099 to landlords they represent. (Use BOC 2329
for rent from Owner Agents) (Prior to FY2018 was listed as BOC 2330)
2329 Real Property Rental Owner Agents – Commercial. Charges for VA property rented
from owner agents. (Use BOC 2328 for rent from Rental Agents)
2333 Integrated Data Communications Utility (IDCU)/General Operating Expense (GOE).
For offsetting all GOE charges for IDCU systems usage as well as GSA-ARS (Automated
Response System) charges. (Prior to FY2018 was listed as BOC 2313) (VACO use only)
2334 Rent, Communications, and Utilities – Marketing/Outreach. Available to be used with
all funds.
2335 Software Lease and License Fees – Capitalized. The rental, lease or license of
computer programs, procedures, rules or routines designed to make use of and extend
the capabilities of IT equipment when the term of the lease or license is at least two years
or more and the cost exceeds $1,000,000. Included are software maintenance services
and technical support to correct defects, provide upgrades and advise on the use of
existing features. Excluded is software designed to Government specifications or
changes, enhancements or applications made to accommodate specific Government
requirements (see BOC 2515). (For non-capitalized lease or license fees see BOC
2324)
2336 Voice – Recurring Costs. Recurring Voice Service and Installation charges; including,
but not limited to, toll free charges, Calling Cards, Intra and Inter Lata toll calls, and local
message unit charges. (Prior to FY2018 was listed as 2303)
2337 Data Communications Services. Recurring data charges and initial installation
charges, including, but not limited to recurring LAN, WAN, and VTC. (Prior to FY2018
was listed as 2307)
2338 Wireless Services. Recurring charges for Cell Phones, PDAs, External Pagers, Wi-Fi
Services and other wireless communications devices. (Prior to FY2018 was listed as
BOC 2310)
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Appendix A
2339 Communications – Other. Includes rental of post office boxes, cable or satellite
television or radio services and any communication services not otherwise provided for
under another BOC. (Prior to FY2018 was listed as BOC 2312)
2341 Equipment Rentals. Includes rental of office machines (e.g., copiers, fax machines,
shredders, etc.), engineering (utility) equipment and rentals of medical equipment. See
BOC 2343 for IT equipment rentals.
2343 IT Equipment Rentals (Includes IT Hardware). IT equipment in data centers, servers,
mass storage units, networking equipment, telecommunication equipment,
videoconferencing units, workstations, thin client terminals, and mobile computing
devices, etc.) that is rented or leased from a vendor as defined in BOCs 3122, 3132,
3128, 3129, and 3136.
2350 Audio/Video Media Rentals. Includes rental of all audio/video media (e.g., CDs, DVDs,
Books on Tape, video tapes, etc.) for administrative, recreational, religious and training
purposes.
2389 Purchased Chilled Water. Consumption units: Tons. MMBtu Suppliers: Utility, utility
affiliate, municipality (City of ____), district energy system or company, industrial or
institutional entity, Federal, state, regional or local Government entity or Indian tribe.
Bills: May include a demand component (tons/hour or MMBtu/hour) as well as a
commodity consumption (usage) component, a customer charge and other line items.
INPUT TOTAL BILL AMOUNT.
2390 Utility Services. Includes all categories of utility services. Not to be used in 8800 series
of accounts.
2391 Electricity – Buildings. Consumption units: Kilowatt hours (kwh or kwhr). Suppliers:
Utility, utility affiliate, municipality (City of ____), independent company, industrial or
institutional entity, Federal, state, regional or local Government entity or Indian tribe.
Bills: May be separate bills for consumption and delivery/distribution. INPUT BOTH
TYPES OF BILLS. Consumption bills usually include a demand component in kilowatts
(kW) as well as a commodity consumption (usage) component, a customer charge and
other line items. INPUT TOTAL BILL AMOUNT.
2392 Water.
2393 Purchased Steam, Heat, and Hot Water. Consumption Units: Thousands of pounds
(Mobs), millions of Btu (MMbtu). Suppliers: Utility, utility affiliate, municipality (City of
____), district energy system or company, industrial or institutional entity, independent
company or Indian tribe. Bills: May include a demand component (typically shown in
Mlbs/hour or MMBtu/hour) as well as a commodity consumption (usage) component,
along with a customer charge and other line items. INPUT TOTAL BILL AMOUNT.
2394 Natural Gas – Buildings. Consumption units: Btus, millions of Btus (MMBtu) therms
(th), tens of therms (dekatherms) (Dth or Dkth), cubic feet (CF), hundreds of cubic feet
(CCF), thousands of cubic feet (MCF). Suppliers: Utility, utility affiliate, municipality
(City of ____), oil/gasoline company or affiliate or independent company. Bills: May be
separate bills for consumption and delivery/distribution. INPUT BOTH TYPES OF BILLS.
Bill may include a demand component as well as a commodity consumption usage
component, along with a customer charge and other items. INPUT TOTAL BILL
AMOUNT.
2395 Sewer.
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2396 Purchased Renewable Electric Energy – Buildings. Consumption units: Kilowatt-
hours (kWh or kWhr). Suppliers: Utility, utility affiliate, municipality (City of ___),
independent company, industrial or institutional entity, Federal, state, regional or local
Government entity or Indian tribe. Bills: If purchased from utility, charges may be
included on regular electric bill. If so, RENEWABLE ELECTRIC ENERGY PURCHASE
MUST BE SHOWN ON THE BILL AS A SEPARATE LINE ITEM, identified and charged
to customer as “green” power or electricity from (a) renewable source(s). Green power
component of regular electric bill that is not charged as a separate purchase does not
qualify. INPUT ONLY RENEWABLE LINE ITEM PURCHASE AMOUNT, OR INPUT
TOTAL BILL AMOUNT IF SEPARATE RENEWABLE ELECTRICITY BILL.
2397 Purchased Natural Gas From Landfill/Biomass – Buildings. Consumption units:
Btus, millions of Btu (MMBtu), therms (th), tens of therms (dekatherms) (Dth or Dkth),
cubic feet (CF), hundreds of cubic feet (CCF), thousands of cubic feet (MCF). Suppliers:
Utility, utility affiliate, municipality (City of ____), district energy system or company,
industrial or institutional entity, independent company or Indian tribe. Bills: May be
separate bills for consumption (usage) and delivery/distribution. INPUT BOTH TYPES
OF BILLS. Bill may include a demand component as well as a commodity consumption
(usage) component along with a customer charge and other line items. INPUT TOTAL
BILL AMOUNT.
2398 Purchased Renewable Thermal Energy. Consumption units: Thousands of pounds
(Mlbs), millions of Btu (MMBtu), tons. Suppliers: Utility, utility affiliate, municipality (City
of ____), district energy system or company, industrial or institutional entity, independent
company or Indian tribe. Bills: If purchased from utility, may be included on regular utility
bill. RENEWABLE THERMAL ENERGY PURCHASE MUST BE SHOWN ON THE BILL
AS A SEPARATE LINE ITEM, identified and charged to customer as “green” energy or
energy from (a) renewable source(s). INPUT ONLY RENEWABLE LINE ITEM
PURCHASE AMOUNT, OR INPUT TOTAL BILL AMOUNT IF SEPARATE RENEWABLE
ENERGY BILL.
2399 Other Purchased Renewable Energy – Buildings. Only input bills that do not fit into
BOCs 2396 or 2398 supplied for building uses (e.g., heating, cooling). Do not input bills
for renewable energy supplied for any other purpose. Consumption Units: Gallons,
other. Bills: Input total bill amount.
24 Printing and Reproduction.
Includes charges incurred for contractual printing and reproduction and the related composition and
binding operations performed by the Government Printing Office, other agencies or other units of the
same agency (on a reimbursable basis) and commercial printers. Includes all common processes of
duplicating obtained on a contractual or reimbursable basis. Includes also standard forms when specially
printed or assembled to order and printed envelopes and letterheads.
BOC Description
2423 Forms and Form Letters. Includes VA forms and form letters (standardized VA and
local station); standard, optional and other Government agency forms when specially
printed or assembled to VA specifications. Also includes all processes of composition,
plate making, presswork and binding procured in accordance with VA Acquisition
Regulation subpart 808.8; and the overprinting of forms and form letters.
22Department of Veterans Affairs November 2019
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2424 Other Printing and Reproduction. Includes all printing and reproduction costs not
otherwise provided for under the 2420 series of budget object codes. Includes all
processes of composition, plate making, presswork, binding and rebinding of
administrative issuances, decalcomania, printed envelopes (printed or manufactured to
VA specifications), labels, legal briefs, letterheads, reprints of professional articles not
available as a supply item and the rebinding of books, journals, periodicals, records, etc.,
procured in accordance with VA Acquisition Regulation subpart 808.8. Also includes the
overprinting of any of the above-mentioned items.
2434 Printing and Reproduction – Marketing/Outreach. Available to be used with all funds.
25 Other Contractual Services.
Includes contractual services for consulting and purchases of goods and services from Government
accounts. Includes consulting services acquired by contract from non-Governmental sources that provide
management and professional support services. Includes other contractual services with the public that
are not classified under other object classes for contractual services. Includes supplies and materials
furnished by the contractor in connection with services even though they may be separately itemized on
the voucher. Excludes charges for services in connection with the initial installation of equipment when
performed by the vendor and classified under object class 31. Includes charges incurred for contractual
services for storage and care of vehicles and storage of household goods including those associated with
a permanent change of station.
BOC Description
2500 Caregiver Stipend. (VHA use only)
2501 IT Network Maintenance. Includes maintenance (scheduled, preventive, and/or
performance) contract charges for IT network equipment/system as defined in BOC 3128.
2502 IT Peripheral Device Maintenance. Includes maintenance (schedule, preventative,
and/or performance) contract charges for IT peripheral devices as defined in BOC 31xx.
For use by all appropriations.
2503 Telecommunications Maintenance. Includes maintenance (scheduled, preventive,
and/or performance) contract charges for PBX/telecom systems.
2504 VBA VRE CH31 CNTRCT CNSEL (GOE).
2505 Rehabilitation Service Counseling. (VBA use only)
2506 Employment Service Counseling. (VBA use only)
2507 IT Videoconferencing Maintenance. Includes maintenance (scheduled, preventive,
and/or performance) contract charges for videoconferencing systems as defined in BOC
31xx.
2508 Declared Emergency Information Technology (IT) Support and Backup. Includes
the cost of all systems support provided by private contractors and the rental or purchase
of hardware/software, including its installation, necessary to augment/replace IT
capabilities directly related to and affected by the Declared Emergency.
2509 IT Computer Workstation Maintenance. Includes maintenance (scheduled, preventive,
and/or performance) contract charges for standalone desktop PC workstations, thin client
terminals and/or diskless workstations, etc. as defined in BOC 31xx.
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