STRUCTURE OF GENERAL LEDGER ACCOUNTS - 7605

Level of Detail for Budgeting, Accounting, and Financial Reporting

The legacy general ledger account codes contain four-digits and are structured into three hierarchical reporting levels:

 

• Level 1 - Assigned to accounts used to prepare the Controller's Budgetary/Legal Basis Annual Report; Level 1 account numbers end with two zeros (XX00).
• Level 2 - Assigned to major general ledger accounts which are summarized into Level 1 accounts; Level 2 accounts end with one zero (XXX0).
• Level 3 - Assigned to sub-accounts to Level 2 accounts; Level 3 account numbers do not end with zeros (XXXX).

The Financial Information System for California (FI$Cal) account codes contain one to seven digits and are structured into the following hierarchical reporting levels:

• Level 1 - Represents the Account Type
• Level 2 - Represents the Account Sub-Type by high level categories
• Level 3 - Represents the Account classification. This level may have a 3-digit or 4-digit code.
• Lower Levels - Represents a further breakdown of the account classification detail or is the Account Detail Code. The 7-digit Account detail code is entered on financial transactions.

Agencies/departments must use the appropriate level of detail for budgeting, accounting, and year-end reporting.

 

Agencies/departments may expand the statewide uniform codes to lower-level accounts as necessary to accommodate agency/department-specific requirements.

 

For year-end reporting to the State Controller’s Office (SCO), agencies/departments must use the Level 1 legacy codes listed in the Uniform Codes Manual (UCM).

 

Agencies/departments must be able to report accounting information to the lowest hierarchical level. This reporting requirement does not require agencies/departments to maintain General Ledgers at levels 2 or 3. Instead, agencies/departments can meet the reporting requirements by accounting for the information in subsidiary records/ledgers (e.g., Appropriations Ledger, Revenue Ledger, Accounts Receivable Ledger, etc.) and by maintaining the General Ledger at a more summarized level.

 

For ease of consolidating like-kind accounts for reporting purposes, the same title has, in some cases, been assigned to different account numbers at different account levels. Agencies/departments must use the lowest hierarchical level account number rather than a higher level account number with the same title. This is mostly applicable when using legacy codes. For example, use legacy account 2341 for Equipment rather than legacy account 2340; use legacy account 3010 for Accounts Payable rather than legacy account 3000; use legacy account 3110 for Due to Other Funds or Appropriations rather than legacy account 3100.  In FI$Cal, transactions must be posted to the 7-digit account number, the lowest level account.

 

Refer to the Uniform Codes Manual (UCM) for a full listing of general ledger accounts and the hierarchical reporting levels.

 

Subsidiary Fund Information Required for Inter-fund and Intra-fund Transactions

Certain general ledger accounts require a fund and/or organization number to identify the other fund involved in an inter-fund and intra-fund transaction. The accounts and legacy accounts listed below require subsidiary fund coding:

 

Legacy general ledger accounts that require subsidiary fund coding:

 

Legacy Account	Legacy Account Title
1410	Due from Other Funds
1420	Due from Other Appropriations within the Same Fund
1730	Prepayments to Other Funds or Appropriations
2120	Advances to Other Funds
2170	Interfund Loans Receivable
3114	Due to Other Funds
3115	Due to Other Appropriation within Same Fund
3120	Prepayments from Other Funds or Appropriations
4010	Advances from Other Funds
4050	Interfund Loans Payable
9811	Operating Transfers In
9812	Operating Transfers Out

 

Accounts that require affiliate and fund affiliate coding:

 

Account	Account Title
1222000	Advances to Other Funds
1225900	Interfund Loans Receivable
1240000	Due from Other Funds
1240100	Due from Other Appropriations (Same Fund)
1309200	Prepayments to Other Funds/Appropriations
1509000	Investments in Interfund Building and Construction Loans
1509400	Investments in Futures
2010000	Due to Other Funds – Current
2011000	Due to Other Appropriations Within Same Fund – Current
2012000	Prepayments from Other Funds or Appropriations
2500000	Advances from Other Funds
2500210	Interfund Building & Construction Loans Payable
2500220	Interfund Loans Payable
4610120	Other Additions (Unspecified)
6210000	Transfers to Other Funds
6230000	Loans to Other Funds
6240000	Revenue Transfers to Other Funds
6511000	Unappropriated Transfers to Other Funds
6521000	Unappropriated Transfers from Other Funds

 

Subsidiary GL Account Information Required for Some Accounts

Certain general ledger accounts require subsidiary account numbers. The subsidiary account numbers signify the Accounts Receivable accounts involved in the transactions. The accounts and legacy accounts listed below require subsidiary account coding:

 

Legacy general ledger accounts that require subsidiary account coding:

 

Legacy Account	Account Title
1390	Allowance for Uncollectible Accounts
1600	Provision for Deferred Receivables

 

    Examples of legacy subsidiary accounts include:

1390.1311—Allowance for Uncollectible Accounts–Accounts Receivable–Abatements

1600.1313—Provision for Deferred Receivables–Accounts Receivable– Revenue

1600.1410—Provision for Deferred Receivables–Due from Other Funds

 

Accounts that require subsidiary alternate account coding:

 

Account	Account Title
1209500	Allowance for Uncollectible AR
1290000	Provision for Deferred Receivables