SOP 406.02: System Identifiers

|GEORGIA DEPARTMENT OF CORRECTIONS
Standard Operating Procedures|Col2|Col3|
|---|---|---|
|Policy Name:System Identifiers|Policy Name:System Identifiers|Policy Name:System Identifiers|
|Policy Number:406.02|Effective Date:10/9/2019| Page Number: 1 of 4|
|Authority:
Commissioner|Originating Division:
Administration and
Finance (Financial
Services)|Access Listing:
Level I: All Access|

I. Introduction and Summary:

This policy defines the State Reporting Structure and Chart of accounts for value
listings within the chart structure and guidance on using the various accounting
fields.

II. Authority:

A. State Accounting Office-Accounting Policy Manual; and

B. ACA Standards: 1-CTA-1B-05 and 4-4032.

III. Definitions:

A. Account - A code used to identify transactional activity in terms of assets,

liabilities, fund balance or net assets, revenues or other financing sources, and
expenditures/expenses or other financing uses.

B. Business Unit - A code used to identify the State organization whose transactions

are reflected in the statewide financial system, based on the assigned Uniform
State Code number.

C. Department - A code used to identify separate divisions within a business unit.

D. Fund - A fiscal and accounting entity that has a self-balancing set of accounts in

which cash and other financial resources, all related liabilities and residual
equities, or balances, and changes therein, are recorded and segregated to carry
on specific activities or attain certain objectives in accordance with special
regulations, restrictions or limitations (e.g., Budget Fund, General Fund, Capital
Projects Fund).

E. Fund Source - Also called “funding source,” this code is used to identify revenue

sources provided or obtained for the operations of an organization. Fund source
identifiers provide a lower level of detail on the broader categories of State,
Federal and other funds, but must provide at least the level of detail required by
the annual Appropriation Act, as amended (see additional requirements for use of
fund source identifiers related to Federal grants in separate policy).

|GEORGIA DEPARTMENT OF CORRECTIONS
Standard Operating Procedures|Col2|Col3|
|---|---|---|
|Policy Name:System Identifiers|Policy Name:System Identifiers|Policy Name:System Identifiers|
|Policy Number:406.02|Effective Date:10/9/2019| Page Number: 2 of 4|
|Authority:
Commissioner|Originating Division:
Administration and
Finance (Financial
Services)|Access Listing:
Level I: All Access|

F. Object Class - A code used to group expenditures into common types to assist

with budgetary control.

G. Program - A code for a discrete set of activities undertaken to carry out an

agency’s core businesses [O.C.G.A. §45-12-71(13)] as identified in the annual
Appropriation Act, as amended.

H. Project - A code used to identify separate activity such as grants, gifts,

endowments and capital projects within a specific program identifier. For
example, at technical colleges, separate financial projects are established for each
funding combination associated with a Federal program identifier and only one
Federal program identifier can be assigned to each financial project

IV. Statement of Policy and Applicable Procedures:

The following State Reporting Structure will be utilized to insure that GDC properly
records financial information in order to provide accurate reporting information to
the State Accounting Office.

1. ACCOUNT Listings:

Assets 100000 - 199999
Liabilities 200000 - 399999
Revenue 400000 - 499999
Expenditures/Expense 500000 - 999999

2. FUND Listings:

General Fund
10100 Operations
10200 Revenue Collections
Capital Projects Fund
50600 Construction Project
Agency Funds
60525 Other
69999 Payroll Withholding

3. Department:

[Organization/Department Chatfield’s](http://captiva.dcor.state.ga.us/pdf/FY2017_Programs_Subprograms.xlsx)

|GEORGIA DEPARTMENT OF CORRECTIONS
Standard Operating Procedures|Col2|Col3|
|---|---|---|
|Policy Name:System Identifiers|Policy Name:System Identifiers|Policy Name:System Identifiers|
|Policy Number:406.02|Effective Date:10/9/2019| Page Number: 3 of 4|
|Authority:
Commissioner|Originating Division:
Administration and
Finance (Financial
Services)|Access Listing:
Level I: All Access|

The department code is comprised of ten (10) digits.

XXX XXX XX XX

Ex. (467) (201) (08) (01)

467 - Agency Identifier
201 - Location Identifier
08 - Function Identifier
01 - Expense Level Identifier

4. FUND SOURCE Listings:

[Fund Source](http://sao.georgia.gov/sites/sao.georgia.gov/files/imported/vgn/images/portal/cit_1210/14/44/1731917232-6-1%20AM_Fund%20Source%20Identifiers.pdf)

5. PROGRAM Listing:

[FY2017_Programs_Subprograms](http://captiva.dcor.state.ga.us/pdf/FY2017_Programs_Subprograms.xlsx)
The program number is comprised of seven (7) digits.

XXX XX XX
Ex. (113) (12) (14)

113 - Agency
12 - Program
14 - Sub-program

6. CLASS Listings:

[Class and Accounts](http://sao.georgia.gov/sites/sao.georgia.gov/files/imported/vgn/images/portal/cit_1210/25/9/16049478710%20-%20Mapping%20-%20Class%20and%20Account.pdf)

7. PROJECT Listings:

01 - State Appropriations - This project should be used to account for
appropriated State funds.

06 - Agency Funds - Projects in this range should be used to account for assets
held by a State organization in a purely custodial capacity for individuals, private
organizations or other governments.

10-29 - Federal Restricted - Direct - Projects in this range should be used to
account for Federal financial assistance received direct from Federal agencies.

|GEORGIA DEPARTMENT OF CORRECTIONS
Standard Operating Procedures|Col2|Col3|
|---|---|---|
|Policy Name:System Identifiers|Policy Name:System Identifiers|Policy Name:System Identifiers|
|Policy Number:406.02|Effective Date:10/9/2019| Page Number: 4 of 4|
|Authority:
Commissioner|Originating Division:
Administration and
Finance (Financial
Services)|Access Listing:
Level I: All Access|

Federal financial assistance includes grants, entitlements, contracts, loans, and
interest subsidies but does not include direct Federal assistance to individuals.

30-39 - Federal Restricted - Indirect - Projects in this range should be used to
account for Federal financial assistance received from organizations other than
the Federal government for which expenditure restrictions remain intact. Federal
financial assistance received from organizations included within the State
reporting entity should be accounted for within this fund source range.

40-59 - Other Restricted – Non Federal - Projects in this range should be used to
account for nonfederal restricted funds which do not meet the permanent or
private-purpose trust fund. Items in this range do not include funds received from
other State reporting entity organizations.

60-89 - Unrestricted - Projects in this range should be used to account for funds
for which none of the above fund sources apply. Funds included in this range
should also be unrestricted as to purpose and should not be received from
organizations included in the State reporting entity .

90-97 - Intra State Organization - Non Federal - Projects in this range should be
used to account for nonfederal funds received from organizations included within
the State reporting entity.

V. Attachments: None

VI. Record Retention of Forms Relevant to this Policy: None