A fiscal and accounting entity with a self-balancing set of general ledger codes in which cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, are recorded and segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. For reporting purposes, the state identifies major accounts, and administratively combines all remaining accounts into roll-up funds.

Provides a granular view of all expenditures/expenses. (Format: SC12345)

Provides a further breakdown of the revenue category for interagency and customer billings to support agency reporting needs. (Format: SL12345)

Provides a granular view of all revenue types. (Format: RC12345)

Used to track financial activity to a county, city or town within the state or, at a high level only, out-of-state. (Format: RG123)

Accumulates costs for work with a planned outcome over a time period with a defined start and end date that may be capitalized or expensed. Used for operating, capital, and special projects to support management reporting. (Format: PJ123456789)

Identifies the major activities of an agency as expressed as a primary function or organizational unit. (Format: PG12345)

Identifies the physical location of business assets for tracking and conducting physical inventory.  (Format: LC123456789)

Used to classify, in summary, all transactions of the state into the following categories: assets, liabilities, fund balance, deferred outflows of resources, deferred inflows of resources, revenue, expenditure, and statistical accounts. (Format: 12345)