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    

Agency

A99

Independent Element

Division

99

Unique within Agency

Subdivision

99

Unique within Division

Section

99

Unique within Subdivision

Subsection

99

Unique within Section
     
Program    

Function (Statewide)

9

Independent Element

Subfunction (Statewide)

9

Unique within Function

Functional Component (Statewide)

99

Unique within Subfunction

Agency Program

99

Unique within Agency

Agency Subprogram

99

Unique within Agency Program

Agency Program Element

99

Unique within Subprogram

Agency Program Subelement

99

Unique within Agency Program Element
Fund    

Fund

99

Independent Element

Fund Group

99

Independent Element

Fund Detail

999

Independent Element

Subfund Detail

9999

 
Object    

Character

99

Independent Element

Major Object

99

Independent Element

Minor Object

99

Unique within Major Object

Detail Object

99

Unique within Minor Object
Other    

Project

9999

 

Project Phase

99

Unique within Project
     
City/County/District    

City

9999

 

County

9999

 

District

9999

 
Exhibit Key    

A - Denotes Alpha Codes

9

Denotes Numeric Codes

TO: Classification Structure Index