INTRODUCTION

 

CLASSIFICATION STRUCTURE

The Statewide Accounting and Reporting System (STARS) accumulates financial data through a formal classification structure. The objective of STARS is to provide for the centralized accounting and reporting of financial data in accordance with the Statewide program budget structure mandated by the State Legislature. STARS was designed to meet the following objectives:

In STARS, revenue and expenditure data are classified in a variety of ways to provide the ability to analyze the information from different perspectives. STARS has five major methods of classifying financial data. Each component in the structure provides a unique and essential method of classifying financial data. The categories of information are:

 

ORGANIZATION
The administrative unit responsible for the transaction

 

PROGRAM
The purpose for which an expenditure was made (Often refers to the Mini Code)

 

FUND
The basic fiscal entity within government

 

OBJECT CODE
The commodity or service obtained from an expenditure, or the source of revenue

 

PROJECT
Any special component not covered by the other classifications.
Primarily used for Federal Grants and Capital Projects

 

Click here for additional information on the classification structure.

 

INTRODUCTION topics:

Background Classification Structure General Input Documents Reports System Input System Overview