FINANCIAL REPORTING
REPORT ID: CSA 419CR
REPORT TITLE: Chart of Accounts.
FILE(S) ACCESSED: Appropriation Object File, System Maintenance File, and Descriptor Table File.
USER AGENCIES: All agencies.
FREQUENCY: Yearly.
REPORT TYPE/PURPOSE: This financial accounting report shows a "mirror" image of the Appropriation Act for all state agencies. There are two versions of this report-the Preliminary Chart of Accounts and the Original Chart of Accounts. The Preliminary Chart of Accounts is sent to all state agencies approximately two weeks prior to the beginning of the new fiscal year to aid agencies in preparing their accounts for the upcoming fiscal year. The Original Chart of Accounts is sent after the Preliminary version and is the final version. It includes any error corrections to the Preliminary version and any modifications to the Appropriation Act made after the Preliminary version was sent (e.g., Governor vetoes, etc.).
COLUMN HEADINGS AND DESCRIPTION OF DATA IN EACH COLUMN:
PROGRAM NUMBER: Program level indicator consisting of program, subprogram, element, and subelement codes.
See Program Classification Structure for more detail.MINI: Mini code. See part A. of Coding Requirements.
SUB FUND: Subfund detail code. See Fund Component - Subfund Detail
OBJ CODE: Major, minor, and detail expenditure object code.
See the following for further details:
Object Components, and
Expenditure Object Codes and Titles.PROGRAM TITLE: Title associated with the program number.
OBJECT TITLE: The title associated with the expenditure object code.
APPROPRIATIONS: The appropriation amount shown in the annual Appropriation Act.
SORT ORDER: Agency, fund, program level, expenditure object.
OTHER FORMAT FEATURES: The agency code and agency name are printed at the upper left of each page.
Chart of Accounts (CSA 419CR)
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