NUMBERING OF LEDGER ACCOUNTS - 8814

(Revised: 02/1998)

All ledger accounts are identified by code numbers divided into code fields as follows:

1	2	3	4	5	6	7	8	9
Fund	Agency	Year	Reference Item	Federal Catalog	Category	Program	Account	Revenue / Object
4 digits	4 digits	4 digits	6 digits	8 digits	2 digits	10 digits	4 digits	6 digits

 

1. Fund Number (4 digits + 3 additional digits may be added for sub-fund identification)
2. Agency Code Number (4 digits)
3. Year of Enactment/Fiscal Year (4 digits)
4. Reference Item Number (3 primary digits + 3 additional for reference)
5. Federal Catalog Number (5 primary digits + 3 additional for subsidiary coding)
6. Category (2 digits)
7. Identifies Program (2 digits), Element (2 digits), Component (3 digits), and Task (3 digits)
8. Account Code (4 digits)
9. Revenue/Object Code (6 digits)

The third and succeeding fields identify detail accounts, but the numbering varies among funds and accounts.