The Budget and Reporting Code System (BARC) is the application that serves as the repository for the Department of Energy's Budget and Reporting (B&R) Classification Codes. B&R codes are used by all of the Department's financial systems. The codes correlate Departmental activities and are used to formulate budgets; report obligations, costs and revenues; and control and measure budget variances. B&R's are the vehicle used by the Department to track costs and exercise funds control. BARC controls all additions, deletions, and modifications to DOE's B&R codes and provides users with on-line database entry and the capability to produce reports.