CLASSIFICATION STRUCTURE
PROGRAM CLASSIFICATION STRUCTURE
The program classification structure
provides the means for identifying financial transactions related
to sets of activities aimed at achieving specific objectives of
the State of South Carolina irrespective of the organizational
units in which the activities were performed. Use of the program
classification structure permits financial reporting of activity
costs across organizational lines. To satisfy the statewide
program budgeting, accounting, and reporting requirements, six
levels of program classification are required:
Function - (Statewide)
Subfunction - (Statewide)
Functional Component - (Statewide)
Agency Program
Agency Subprogram
Agency Program Element
Agency Program Subelement
Note: |
The Statewide
Function, Statewide Subfunction, and Statewide Functional
Component represent the broadest classification of data
within the system. The four remaining program
classification levels are those currently used by State
agencies to prepare their budget requests. |
- Function - (Statewide)
Function, which is represented by a one-digit numeric
code, is the broadest programmatic classification of
state activities on a statewide basis. The sum of all
functions encompasses the three branches of state
government and the primary activities related to the
public's general well-being. Statewide function can cross
all organizational lines. See Function Codes and
Titles for a list of
statewide function codes and titles.
- Subfunction -
(Statewide)
Subfunction, which is represented by a two-digit
numeric code, is the broadest subdivision of efforts
within a statewide function which describes an
aggregation of programs. See Subfunction Codes
and Titles for a list of
statewide subfunction codes and titles.
- Functional Component -
(Statewide)
Functional Component, which is represented by a
two-digit numeric code, is a distinct statewide
organization of resources directed toward a specific
objective of either:
Creating, improving or maintaining a condition affecting
the public; preserving, developing, or conserving a
public resource; preventing, containing, or eliminating a
public problem; or, supporting or controlling other
programs.
Each component should lend itself to at least partial
quantification and should bring together all costs
associated with its execution.
- Agency
Program
Agency program, which is a unique entity within an
agency, is represented by a two-digit numeric code.
- Agency
Subprogram
Agency subprogram, which is a programmatic breakdown
of agency program, is represented by two-digit numeric
code. Use of this level of detail is optional.
- Agency
Program Element
Agency element, which is a programmatic breakdown of
subprogram, is represented by a two-digit numeric code.
Use of this level of detail is optional.
- Agency
Program Subelement
Agency subelement, which is a programmatic breakdown
of element, is represented by a two-digit numeric code.
Use of this level of detail is optional.
To: Classification
Structure Index