The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction.
Account is required on all transactions. Account is considered a statewide ChartField, and as such has been configured under the SHARE SetID, which means all agencies will be able to access the complete list of Account codes in the SFS.
The Account ChartField is five alphanumeric characters in length. Numeric codes are used for all budgetary and transactional values with the exception of conversion-only and configuration-specific values, to which alphanumeric values have been assigned for easy identification.
Account ranges are assigned to Account types as follows:
| Balance Sheet | |
|---|---|
| Assets/Deferred Outflows of Resources | 10000-19999 |
| Liabilities/Deferred Inflows of Resources | 20000-21999 |
| Fund Balance | 25000-25999 |
| Operating Statement | |
| Revenues: | |
| Tax Revenues | 30100-30499 |
| Miscellaneous Revenues | 31000-35999 |
| Federal Grants | 36100-36199 |
| Expenses: | |
| Personal Service | 50000-50999 |
| Non-Personal Service | 51000-58999 |
| General State Charges | 60000-60299 |
| Local Assistance | 60300-60399 |
| Debt Service | 60400-60499 |
| Capital Projects | 60500-60799 |
| Other Financing Sources/Uses | 36200-36399; 36431, 36432, 36501, 60800-60899 |
| Accounts captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP Reporting | |
| Refunds and Reimbursements of Lapsed Advances | 32209-32213 |
| TCard/PCard Clearing Accounts | 39990-39998 |
| Refund of Appropriation Clearing Accounts | 59000-59999 |
| Retainage | 58951, 60321, 60750 |
There are two Statewide Account Reporting Trees on the SFS Program website: one to capture the budgetary basis of account groupings and one to capture Generally Accepted Accounting Principles (GAAP)-basis account groupings. Both trees are organized as follows:
Level 1: Total State
Level 2: Account Type
Level 3: Account Category
Levels 4 through 7: Account Sub-Category
To add or modify an Account value, complete the COA Change Request Form which can be found on SFSSecure and submit it to [email protected].
Guide to Financial Operations
REV. 04/06/2018