The Program ChartField captures related activities that cross organizations and are intended to accomplish a similar set of recognizable objectives.

Information captured in Program relates directly to Appropriation Bill Copy. Program is required on all appropriated expense transactions. Program 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 Program codes in the SFS. This also supports the ability to suballocate, transfer, interchange and apportion appropriations within and between agencies.

The Program ChartField is five alphanumeric characters in length. Numeric Program codes will capture all programmatic information both specific to Appropriation Bill Copy and agencies, with the exception of appropriations for Funds 10250 through 10258. Alphanumeric Program codes will capture appropriated program information for Funds 10250 through 10258.

Program ranges are assigned to agencies, beginning with the 1xxxx series, to keep the values unique across New York State. Ranges were originally assigned by alphabetical order of agency/entity name. Additional ranges are assigned the next available series of codes.  Non-appropriated expenditure transactions will use the Program code “99999”.

Common statewide concepts across agencies are combined into a single Statewide Program to avoid duplicate values. These statewide values are generally assigned within a specific statewide range. To the extent agency specific Bill Copy level or Sub Program values are not duplicated under a common statewide concept major program, these specific lower level values are represented by individual agency program ranges.

A complete list of ranges by agency/entity and a comprehensive listing of common statewide concepts, can be found in the COA Handbook on the SFS Program website.

There are two Statewide Reporting Trees on the SFS Program website: one to capture the budgetary basis of Program groupings (KK_SW_PRGM) and one to capture the Generally Accepted Accounting Principles (GAAP) basis Program groupings (RPT_SW_PRGM). Both trees can be found on the SFS Program website and are organized as follows:

BUDGETARY BASIS PROGRAM TREE

Level 1: Total Programs

Level 2: Major Program- from Appropriation Bill Copy (i.e. all capital letters line).  OSC is responsible for requesting any new major program values from SFS.

Level 3: Budgetary Program- Directly relates to Appropriation Bill Copy.  Each appropriation in bill copy will be assigned a program code that rolls up to the Major Program value.  Multiple budgetary programs can roll up to the same Major Program value.  OSC is responsible for requesting any new budgetary program values.

Level 4: Transactional Program- Used on spending transactions.  When OSC requests a new budgetary program code, one transactional code will be set up as well. Agencies can request additional transactional values as needed to satisfy any individual reporting needs. Multiple transactional program values can roll up to the same budgetary value.

GAAP BASIS PROGRAM TREE

Level 1: All State Programs

Level 2: Program category used in reporting (for example Education)

Level 3: Sub Program category used in reporting (for example Public School Aid)

Level 4- Major Program from Appropriation Bill Copy (i.e. all capital letters line).

Level 5- Budgetary Program- Directly relates to Appropriation Bill Copy

To add or modify a Program value, complete the COA Change Request Form which can be found on SFS Coach and submit it to [email protected].

Guide to Financial Operations

REV. 10/22/2025