![]() ![]() Interfund Building & Construction Loans Payable Investments in Interfund Building and Construction Loansĭue to Other Appropriations Within Same Fund – Current Prepayments to Other Funds/Appropriations Prepayments from Other Funds or AppropriationsĪccounts that require affiliate and fund affiliate coding:ĭue from Other Appropriations (Same Fund) ![]() Prepayments to Other Funds or Appropriationsĭue to Other Appropriation within Same Fund Legacy general ledger accounts that require subsidiary fund coding:ĭue from Other Appropriations within the Same Fund The accounts and legacy accounts listed below require subsidiary fund coding: ![]() Subsidiary Fund Information Required for Inter-fund and Intra-fund TransactionsĬertain general ledger accounts require a fund and/or organization number to identify the other fund involved in an inter-fund and intra-fund transaction. Refer to the Uniform Codes Manual (UCM) for a full listing of general ledger accounts and the hierarchical reporting levels. In FI$Cal, transactions must be posted to the 7-digit account number, the lowest level account. For example, use legacy account 2341 for Equipment rather than legacy account 2340 use legacy account 3010 for Accounts Payable rather than legacy account 3000 use legacy account 3110 for Due to Other Funds or Appropriations rather than legacy account 3100. This is mostly applicable when using legacy codes. ![]() Agencies/departments must use the lowest hierarchical level account number rather than a higher level account number with the same title. Instead, agencies/departments can meet the reporting requirements by accounting for the information in subsidiary records/ledgers (e.g., Appropriations Ledger, Revenue Ledger, Accounts Receivable Ledger, etc.) and by maintaining the General Ledger at a more summarized level.įor ease of consolidating like-kind accounts for reporting purposes, the same title has, in some cases, been assigned to different account numbers at different account levels. This reporting requirement does not require agencies/departments to maintain General Ledgers at levels 2 or 3. The 7-digit Account detail code is entered on financial transactions.Īgencies/departments must use the appropriate level of detail for budgeting, accounting, and year-end reporting.Īgencies/departments may expand the statewide uniform codes to lower-level accounts as necessary to accommodate agency/department-specific requirements.įor year-end reporting to the State Controller’s Office (SCO), agencies/departments must use the Level 1 legacy codes listed in the Uniform Codes Manual (UCM).Īgencies/departments must be able to report accounting information to the lowest hierarchical level. Lower Levels - Represents a further breakdown of the account classification detail or is the Account Detail Code.This level may have a 3-digit or 4-digit code. Level 3 - Represents the Account classification.Level 2 - Represents the Account Sub-Type by high level categories.The Financial Information System for California (FI$Cal) account codes contain one to seven digits and are structured into the following hierarchical reporting levels: Level 3 - Assigned to sub-accounts to Level 2 accounts Level 3 account numbers do not end with zeros (XXXX).Level 2 - Assigned to major general ledger accounts which are summarized into Level 1 accounts Level 2 accounts end with one zero (XXX0).Level 1 - Assigned to accounts used to prepare the Controller's Budgetary/Legal Basis Annual Report Level 1 account numbers end with two zeros (XX00).The legacy general ledger account codes contain four-digits and are structured into three hierarchical reporting levels: Level of Detail for Budgeting, Accounting, and Financial Reporting Office of Business and Acquisition Services Site Search Search this site: Search Clear Search View All CloseĬalifornia Commission on Disability Access ![]()
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