April 29, 1997 Code: AD NOAT 97-24
To: Financial Managers
From: George A. Pardon
Business and Finance
1997/98 Financial Record System (FRS) Code Book
Attached is the 1997/98 Financial
Record System (FRS) Code Book. The codes and titles displayed
in the Code Book will be available in the Financial Classification
Tables and the Systemwide Dictionary effective with the 1997/98
Fiscal Year. A test version of the Financial Classification Tables
and the Systemwide Dictionary can be made available sooner for
testing against campus data. The following is a summary of the
changes in the FRS Code Book:
The use of imbedded meaning in account
numbers has been substantially minimized. For example, the third
digit no longer identifies the program
classification for subsidiary
ledger accounts. However, since a certain level of imbedded logic
may be currently used in local campus FRS programs, the current
structure has been preserved to minimize the need for local programming
modifications (to any ad hoc reports or feeder systems in the
An example of this
is the current usage and the structure of General Fund Subsidiary
ledgers. The first two digits of the SL account numbers (11, 21,
31, 34, & 35) will remain the same to accommodate proper processing
of the Year-End Roll program.
New accounts were added for the 1997/98
Fiscal Year to capture the required level of financial detail
in accordance with GAAP/FIRMS reporting standards.
The restriction on subcodes and account
controls has been removed. Global subcodes and account controls
are no longer restricted by State Fund, CSU Fund, Program, Project,
subledger accounts, etc.
The use of any "unassigned"
account controls and subcodes will be rejected during the on-line
or daily batch update. Please refer to Sections F and G for a
comprehensive list of valid account controls and subcodes.
Financial Managers, Accounting Officers, Budget Officers
AD NOAT 97-24
Within every State Fund, the chart
of accounts is organized by the CSU Fund and the GAAP/NACUBO/IPEDS/FIRMS
program classification. This section has been revised to provide
the following information:
- A brief description of the CSU Fund.
- The FRS SL and GL chart of accounts which includes State and CSU fund names, GAAP/NACUBO fund classification, GAAP/ NACUBO/IPEDS/FIRMS program codes and titles, SL and GL global account numbers, and SL and GL global ranges.
- The State Capital Outlay funds
are organized by SL global, GL global, and SCO subfund, category,
program, program element, program component, and program task
as defined in the Governor's Budget Act.
This section now includes FIRMS Object
Includes FIRMS Object Codes and no
longer references Budget Data System Allotment Codes.
The existing CSU program classification
was revised to comply with NACUBO's accounting and reporting standards.
This section also includes NACUBO's program classifications as
defined in the FARMS manual.
Added/deleted/changed payroll Budget
Function Codes to comply with the GAAP/NACUBO/IPEDS/FIRMS expenditure
program reporting requirements.
Appendix 2 has been eliminated.
Please contact Mr. Sedong John, Financial
Data Coordinator, at (562) 985-2889 with related questions. If
you would like a test version of the Financial Classification
Tables and the Systemwide Dictionary, contact Mr. Denham Johnson
at (562) 985-9453.
Attachment (FRS Code Book, distributed
to campus Accounting Officers)
GAP:LBG:js AD NOAT 97-24
c: Chancellor's Office Staff