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.

 

  1. 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.

  2. 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.

  3. 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.

  4. Agency Program

    Agency program, which is a unique entity within an agency, is represented by a two-digit numeric code.

  5. 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.

  6. 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.

  7. 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