CLASSIFICATION STRUCTURE
RELATIONSHIP OF CLASSIFICATION STRUCTURE COMPONENTS
Each of the components in the classification structure are independent elements. The structure of each of the classification elements and the relationships between the detail elements within each component are shown below. Because of the independence of each component, data may be linked selectively from each category to develop the necessary accounting classification. The components used in a given case and the levels of detail chosen within each component will vary from the minimum required for central financial control to the maximum needed for detailed project and agency cost accounting. By keeping the components independent of one another and allowing for varying degrees of detail within each component, a substantial measure of flexibility in the information structure can be attained. For example, in one case, detailed organizational information can be linked with less detailed program and fund information and with fully detailed object information. In another situation, more general organizational information can be combined with detailed program, fund, and object information. Project information may also be added to the record when needed.
The capability to accumulate information by bringing together different combinations permits a very large number of possible account classifications. Because the components are independent, the structure in one of the components can be altered without altering any of the other components. For example, if it becomes desirable to refine the organization structure, such refinements can be made by restructuring the organization component without changing the program, fund, object, or project components. Similarly, the program structure can be altered without impacting the other components. The independence of the components in the classification structure should reduce the disruption that future changes in financial information needs could cause.
Relationship between the detail elements within each component.
CLASSIFICATION ELEMENT |
STRUCTURE |
RELATIONSHIP |
Organization | ||
---|---|---|
|
A99 |
Independent Element |
|
99 |
Unique within Agency |
|
99 |
Unique within Division |
|
99 |
Unique within Subdivision |
|
99 |
Unique within Section |
Program | ||
|
9 |
Independent Element |
|
9 |
Unique within Function |
|
99 |
Unique within Subfunction |
|
99 |
Unique within Agency |
|
99 |
Unique within Agency Program |
|
99 |
Unique within Subprogram |
|
99 |
Unique within Agency Program Element |
Fund | ||
|
99 |
Independent Element |
|
99 |
Independent Element |
|
999 |
Independent Element |
|
9999 |
|
Object | ||
|
99 |
Independent Element |
|
99 |
Independent Element |
|
99 |
Unique within Major Object |
|
99 |
Unique within Minor Object |
Other | ||
|
9999 |
|
|
99 |
Unique within Project |
City/County/District | ||
|
9999 |
|
|
9999 |
|
|
9999 |
Exhibit Key | ||
---|---|---|
|
9 |
Denotes Numeric Codes |