UNIFORM CODING STRUCTURE - 7131

(New: 08/2020)

(Revised and Renumbered from 7261 08/2020)

 

The state’s uniform coding structure was established to obtain accurate, consistent, and comparable records and reports of all the financial affairs of the state.  Agencies/departments will use the uniform coding system to enter transactions consistently to allow uniform accounting, budgeting, and financial reporting. The Governor's Budget, the Budget Act, and the records of the State Controller’s Office (SCO) will utilize the uniform coding system to maintain the central accounting and budgeting accounts for the state and permit a comparison of budgeted to actual disbursements, and estimated to actual receipts.

 

The state has statutory provisions that require specific linkage between the accounting and budgeting systems.  Government Code section 13344 provides that state agencies/departments shall prepare and maintain financial and accounting data according to the methods and bases provided in regulations, budget letters, and other directives of the Department of Finance. Finance will discuss with the SCO, any significant changes to the financial and accounting methods, unless those changes are specified in law.  Finance shall implement procedures that facilitate the annual reconciliation of the General fund and special fund balances between those provided to Finance and the SCO.

 

An agency/department which plans to implement FI$Cal, acquires a new accounting system, or redesigns an existing accounting system, after obtaining the necessary approvals specified in SAM section 7260, must ensure the system incorporates the standard codes and structures contained in the state Uniform Codes Manual (UCM), and the departmental program codes and structures contained in the Governor's Budget or otherwise amended per Finance instructions. Every agency/department will use the coding prescribed in the following classifications of the UCM.

 

Organization Codes/Business Units

Organization codes/Business Units are used to identify the agency/department or functions. An agency/department may have more than one organization code to record, compare, and control financial data at various organizational levels. The UCM on Finance’s website provides alphabetical, numerical, and structural listings of the statewide Organization Codes.

 

• The legacy level 1 four-digit organization codes are used to define the agency/department if required. All system-generated documents or reports must have the agency’s/department’s organization code imprinted on them.
• The legacy levels 2 and 3 organization codes must be identified if departments are required to report data at those levels, and the system must be capable of summing all costs to each of the required four-digit organization codes.
• Agencies/departments may use lower-level sub-organization codes and structures, provided the system can properly sum to each of the required four-digit legacy organization codes.

 

Fund Codes

A fund code must be used in an agency/department accounting system. The UCM provides alphabetical, numerical, budgetary/legal basis classification and Generally Accepted Accounting Principles basis classification listings of the statewide fund codes.

 

Subaccounts or subfunds may be established to track lower-level fund or subprogram activities. See SAM section 7450 for a description of the fund accounting policies and detailed information regarding subaccounts and sub-funds.

 

General Ledger Account Codes

Each general ledger account has been given a unique account code. Agencies/departments requiring accounts not included in the statewide charts of accounts will submit a written request to Finance, Fiscal Systems and Consulting Unit. See SAM Section 7040, Request for FSCU Approval and Fiscal Policy Assistance.

 

Appropriation Codes

Appropriations represent specific legal authority to expend specified or determinable amounts of money. The codes specific to an organization, reference, fund, and year identify an agency’s/department's unique appropriation. The codes must be identified in the system for reporting to the SCO and Finance.

 

Program Codes

The program coding scheme contained in the UCM must be included in the system. Accountability must be maintained for the program levels displayed in the Governor's Budget. Agencies/departments are encouraged to display program information in the Governor's Budget no lower than the element level unless there are specific requirements to do so.

 

Agencies/departments may use any internal lower-level program codes and structures desired, provided that the system is capable of properly summing all costs to each of the required program levels.