Various organizations within DOE participate in the process of initiating, reviewing, and approving B&R codes as follows:

• Program Offices - responsible for management of the specific DOE programs. Initiate and request new B&R codes and changes to meet management and reporting requirements.
• Office of Financial Control and Reporting - operates and maintains BARC. Reviews program office B&R requests to ensure that B&R codes are structured in accordance with accounting requirements. Responsible for final approval upon the Office of Budget's concurrence. Also, publishes B&R codes and informs field offices of B&R changes.
• Office of Budget - reviews program office B&R requests to ensure that they are consistent with budgetary requirements and enabling legislation.
• Field Offices - maintain valid B&R tables for their sites, record accounting activities using B&R codes, and perform B&R recasts as required.

Please contact Donald Martus or Danielle Grimm for questions concerning this material.

Return to the B&R Homepage.