CLASSIFICATION STRUCTURE
CODING REQUIREMENTS
In development of any classification structure there are two primary objectives: (1) increase the amount of detailed financial information that can be captured so that reporting capabilities are increased, and (2) decrease the input coding requirements. Although these objectives appear to be mutually exclusive, there is a technique that can be applied to provide additional levels of reporting information without substantially increasing input coding requirements.
Transactions can be grouped into two broad categories: (1) revenue, and (2) expenditure. The input coding requirements related to these two categories of transactions are discussed below:
- Expenditure Input Coding
Expenditure coding in STARS exists at four distinct levels: character, major object, minor object, and detail object. Each element of expenditure coding consists of two digits. However, input coding only requires the use of a four-digit code in conjunction with the other required data elements. Note the use of the detail object requires the coding of a six-digit code-i.e., the four-digit object code plus the two-digit detail object code. The character is referenced by the object code and is not entered on the STARS input form.
The following codes will be entered on a Disbursement Voucher to record the disbursement for purchase and receipt of office supplies in the Administration and Local Government Division, Comptroller General's Office:
TRANS CODE | AGENCY CODE | MINI CODE | SUBFUND CODE | OBJECT CODE | TRANSACTION AMOUNT |
---|---|---|---|---|---|
640 | E12 | 0077 | 1001 | 0301 | $75.00 |
The TRANS-CODE (i.e., transaction code) is used to identify the type of transaction (i.e., disbursement) and to determine which general ledger accounts are to be posted. The Mini-Code Table Look-Up Expenditure Transaction diagram illustrates how the mini-code (in this context, mini-code refers to the program and organization structure) look-up table in STARS would expand the mini-code. The mini-code look-up table also includes the additional four levels of organization data that has been provided for future expansion. The subfund code is expanded to fund, fund group, fund detail and subfund detail.
INPUT CODING | EXPANDED CODE | CLASSIFICATION | TITLE |
---|---|---|---|
1001 | 01 | Fund | General Fund |
01 | Fund Group | General Fund | |
001 | Fund Detail | General Fund |
Object code would be expanded through the use of look-up table to character, major object, minor object-see below.
INPUT CODING | EXPANDED CODE | CLASSIFICATION | TITLE |
---|---|---|---|
0301 | 02 | Character | Operating Supplies |
03 | Major Object | Supplies | |
01 | Minor Object | Office Supplies |
The completely expanded transaction is illustrated in the MINI-CODE EXPANDED EXPENDITURE TRANSACTION diagram.
TRANS CODE | AGENCY CODE | MINI CODE | SUBFUND CODE | OBJECT CODE | TRANSACTION AMOUNT |
---|---|---|---|---|---|
200 | R36 | 0864 | 2837 | 5707 | $250.00 |
The TRANS-CODE (i.e., transaction code) is used to identify the type of transaction and to determine which general ledger accounts are to be posted. The MINI-CODE TABLE LOOK-UP REVENUE TRANSACTION diagram illustrates how the mini-code (in this context, mini-code refers to the program and organization structure) look-up table would also include the additional four levels of organization data that has been provided for future use. The subfund code would be expanded to fund, fund group, fund detail and subfund detail - see below.
INPUT CODING | EXPANDED CODE | CLASSIFICATION | TITLE |
---|---|---|---|
2837 | 01 | Fund | General Fund |
01 | Fund Group | General Fund | |
837 | Fund Detail | General Fund |
Object code would be expanded through the use of the look - up table to character, major object, minor object - see below.
INPUT CODING | EXPANDED CODE | CLASSIFICATION | TITLE |
---|---|---|---|
5707 | 26 | Character | Fines and Forfeitures |
57 | Major Object | Fines | |
07 | Minor Object | Labor Safety Act Fine |
The completely expanded transaction is illustrated in the MINI-CODE EXPANDED REVENUE TRANSACTION diagram.