Budget Chart of Accounts - Excel by wqh16091


More Info
									                                               STARS COA

Element         Length   Type        Purpose                                Required?
Budget Fiscal                        Fiscal Year of the budget unit to
Year                     number      which the transaction will be posted          R
Transaction     3                  Used to identify the type of                    R
Code                               transaction and to determine
                                   which GL accounts to post. It
                                   also determines the data
                                   elements required on the
                         number transaction funding line.
Agency Code     3                  Identifies the State of Kansas                  R
                         character Agency.
Fund            4        number Identifies the budgetary fund.                     R
Budget Unit     4                  Identifies an appropriation.                    R
                                   Looked up by Index Code. Each
                                   Fund must have at least one
                         number Budget Unit.
Index Code      4                  Used to establish a financial                   R
                                   reporting structure separate from
                                   the financial control structure
                                   imposed through budget units.
                                   Each Budget Unit must have at
                                   least one Index Code
Program Cost 5                     Used to establish budgetary cost                R
Account                  number    centers for agencies.
Agency    Use 16                   Available for agency- defined                   O
Field                    character information on transactions
Subobject     4                    Identifies the source of revenue           R (on revenue
                                   or the purpose of an expenditure.         and expenditure
                         number                                               transactions)

                                                  1 of 2
                                                                                                                     Kansas Chart of Accounts

                                                   SMART                                                                                                                               STARS
SMART                             Field                                                                                                    STARS Data                        Field
Chartfield/Element   Field Length Type      Field Scheme                  Purpose                                                          Elements             Field Length Type      STARS Definitions                         Comments

                                            The first three digits will
                                            be the STARS agency
                                            number; the remaining         This Department chartfield identifies the financial
                                            7 digits will be available    management organizational entity associated with a
                                            for agencies to define        particular financial transaction. The State will use
                                            organization structure of     this chartfield to capture the State and agency                                                              To identify two highest levels of
Department                     10 Numeric   the agency.                   organization chart. Required on all transactions.                Agency/Division               3/2 Numeric   organization structure

                                                                    The Fund chartfield defines a fiscal and accounting                                                                A four-digit code representing a fiscal
                                                                    entity with a self-balancing set of accounts. It                                                                   and accounting entity with a self-
                                            The current 4 digit     records cash and other financial resources, together                                                               balancing set of accounts recording
                                            Funds from STARS will with related liabilities and residual equities or                                                                    cash and/or other resources together
                                            be converted to the     balances, and any corresponding changes.                                                                           with related liabilities, obligations,
Fund                            4 Numeric   Fund in SMART           Required on all transactions.                                          Fund                            4 Numeric   reserves, and equities.
                                            The current 4 digit
                                            Budget Unit from                                                                                                                                                                     Not coded in
                                            STARS will be                                                                                                                                                                        SMART. It is
                                            converted to the Budget                                                                                                                                                              derived from a
                                            Unit in SMART                                                                                                                                                                        budget date in the
                                                                    The Budget Unit chartfield identifies the                                                                          A two-digit code that indicates the       SMART system but
                                                                    appropriation and financial control structure.                                                                     fiscal year in which an account was       not directly keyed on
Budget Unit                     4 Numeric                           Required on all transactions                                           Budget Fiscal Year              2 Numeric   originally created.                       a transaction
                                            Agencies will work with
                                            Division of the Budget
                                            analysts to determine
                                            the 5 digit values that
                                            define the Programs
                                            supported by the        The Program chartfield is used to capture the
                                            agency. These may be enterprise program concept. The Program                                                                               A four-digit code used to establish the
                                            current 5 digit PCA     Chartfield will enable the State to capture the cost                                                               level of appropriation control in
                                            codes from STARS and of providing a specific good or service in response                                                                   STARS. A separate budget unit is
                                            they may be newly       to an identified social or individual need or problem.                                                             created for each appropriation
Program                         5 Numeric   defined values          Required on all transactions.                                          Budget Unit                     4 Numeric   authorized by the Legislature.

                                            The first digit of the
                                            Account will correspond
                                            to the account type: 1-
                                            Assets, 2-Liabilities, 3-
                                            Equity, 4-Revenue, 5-
                                            Expenses, 7-Transfers,
                                            9-Statistical; the second                                                                                                                  A four-character code that may be
                                            through fifth digits will                                                                                                                  used to establish a financial reporting
                                            correspond to STARS                                                                                                                        structure separate from the financial
                                            revenue and                                                                                                                                control structure imposed through
                                            expenditure subobject         The Account chartfield is used to specify the                                                                budget units. Each index code is
                                            codes; the sixth digit will   balance sheet account or operating account (i.e.                                                             linked to a budget unit and multiple    Accommodated in
                                            initially be 0 allowing for   expenditure or revenue object codes) on financial                                                  Alpha     index codes may be established within SMART via other
Account                         6 Numeric   additional level of detail    transactions. Required on all transactions                       Index                           4 Numeric   a budget unit.                          available Chartfields
                                                                          The Project ID chartfield will be used to capture
                                                                          grant and project transactions. All grant and project
                                                                          transactions will be tracked in this chartfield to
                                                                          facilitate enterprise-wide reporting. This chartfield is
                                                                          designed to track grant and project financial activity,
                                                                          which can cross budget years, funds and
                                                                          departments. The Project Costing module is
                                                                          required to use the Project ID. If a project is
                                                                          selected, five additional project chartfields are                                                            A five-digit code used to establish
                                                                          available: PC Business Unit, Activity ID, Source                                                             budgetary cost centers for agencies.
                                                                          Type, Category, and SubCategory. Project ID is the                                                           The Division of the Budget must
                                  Alpha     Agencies will define the      gateway to the project costing module functionality.             Program Cost                                approve the creation of new PCAs or
Project ID                     15 Numeric   Project ID values             Optional.                                                        Account                         5 Numeric   the modification of existing ones.
                                                                          Used to capture the concept of location (state,                                                              A four-digit code used to classify
                                                                          county, city, district, building, etc.). This will allow         SubObject Codes -                           receipts by type and source and           Four digits in
                                  Alpha     Agencies will define the      agencies to track spending in relation to a                      Revenue and                                 expenditures by the type of goods or      STARS, six digits in
Service Location                5 Numeric   Service Location values       geographic designation. Optional.                                Expenditure                     4 Numeric   services purchased.                       SMART
                                                                          Used to fulfill agency-specific reporting
                                                                          requirements, as they relate to cost centers,                                                                A 16-character field available for
                                  Alpha     Agencies will define the      activities and tasks for which an appropriate                                                      Alpha     agencies to record any type of            Free form in STARS
Agency Use                     10 Numeric   Agency Use values             chartfield does not exist. Optional.                             Agency Use                     16 Numeric   information on STARS transactions         but not in SMART

                                                                                                                         00e9fa20-edc0-424c-8e88-8edb5af31cba.xls                                                                                        7/22/2010

To top