FMS Account Structure
Table of Contents
FMS Account Structure .............................................................................................................. 1
Introduction to the FMS Account Structure ............................................................................. 3
Relationship Between FMS Reporting Levels and the Account Structure ............................... 4
Overview of relationship matrix ........................................................................................... 4
Reporting Levels and Account Structure Matrix .................................................................. 5
Example: Account Structure for Expenditures ..................................................................... 6
Example: Account Structure for Revenue............................................................................ 7
Reporting Level Definitions ..................................................................................................... 8
Accounting Detail Level....................................................................................................... 8
Accounting Summary Level ................................................................................................ 8
Budget Level ....................................................................................................................... 8
AFRS Level......................................................................................................................... 9
Allotment Level ................................................................................................................... 9
Data Element Definitions ........................................................................................................ 9
Batch Number ..................................................................................................................... 9
Transaction Code...............................................................................................................10
Transaction Reverse ..........................................................................................................14
Appropriation Index ............................................................................................................14
Program Index ...................................................................................................................16
Organization Index .............................................................................................................17
Organization Index - Grants and Contracts ........................................................................18
Organization Index - Capital Projects .................................................................................19
Subobject ...........................................................................................................................21
Sub-Subobject ...................................................................................................................22
Source of Revenue ............................................................................................................23
Subsource..........................................................................................................................24
Reimbursable Code ...........................................................................................................25
Bank Account Code ...........................................................................................................25
Subsidiary Account ............................................................................................................25
Fiscal Year .........................................................................................................................26
Required Data Elements .......................................................................................................26
Maintaining Control Tables ....................................................................................................27
Overview of Control Table Maintenance ............................................................................27
Maintaining Tables .............................................................................................................27
Building tables ...................................................................................................................28
Introduction to the FMS Account Structure
The Financial Management System (FMS) account structure is an aggregation of data elements
(fields) that define the financial accounting structure. A college's account structure contains
such data elements as batch codes, fiscal year information, and codes for transactions, program
indexes, organization indexes, subobjects, sources of revenue and so on.
The FMS account structure allows the colleges to:





Establish the basic administrative structure for their colleges.
Observe the principles of fund accounting.
Utilize balance sheet reporting by groupings for both:
o National Association of College and University Business Officers (NACUBO)
o Generally Accepted Accounting and Financial Reporting (GAAFR)
Interface with the Washington State Agency Financial Reporting System (AFRS) or other
outside financial system.
Establish college-wide budgetary control.
The data elements of the account structure are contained in tables. Therefore, when your
college's needs or external regulations change, you simply make the required changes to the
tables. There is no need to request a modification to the FMS system.
The account structure also accommodates single-transaction entry. If a transaction affects
several files or general ledgers, you need to enter only one transaction to record the transaction
on all files.
The account structure can also accommodate transaction posting for multiple accounting
periods at the same time. Generally, tables for two consecutive years are maintained online at
all times. Transactions affecting the different years can contain different account structures.
In order to provide all of these functions, the data elements of the FMS account structure vary
from one file to another. For instance, the level at which you enter accounting transactions into
the system is not necessarily the same level that you want for budget status reporting. Likewise,
you might want a lower level of internal budgeting than the level which is required by the
college's governing agency.
Some data elements of the account structure are user-defined by the colleges, others are
system-defined, and still others are partially user-defined and partially system-defined. Systemdefined elements are necessary for consistency in interfacing with other applications or with
outside agencies. System-defined codes and user-defined codes are maintained on the same
tables; however, people who maintain system-defined codes must have higher user access
level than people who maintain user-defined codes.
Relationship Between FMS Reporting Levels and the Account
Structure
Overview of relationship matrix
The Reporting Levels and Account Structure matrix shows the relationship among the main
reporting levels in FMS (such as Accounting Summary level and Budget level) and the account
structure used in each. The matrix uses these three symbols:
Symbol
Meaning
Definition
S
System
U
B
User
Both
System-defined codes. Maintained by SBCTC-ITD or
by users with the appropriate access level.
User-defined codes. Controlled by college users.
Combination of both system-defined and user-defined
codes.
The symbols show both the number of characters in each data element and the entity
responsible for maintaining each data element. For example:


The SSS symbol for transaction code indicates that it is a 3-character, system-defined
element. In actual use, this code would look like, for example, 001 or 110.
The BBUUUUUUSS symbol for batch number indicates that:
o The first two characters (BB) of this element are both system-defined and userdefined.
o The next six characters (UUUUUU) of this element are user-defined.
o The last two characters (SS) of this element are system-defined.
In actual use, this code would look like, for example, 0201121105.
Also note that each column heading and row label in the matrix is linked to a definition of that
item. For example, to learn more about the term "subobject," click on the "subobject" row label.
Reporting Levels and Account Structure Matrix
S = Defined by system
U = Defined by user
B = Defined by both system and user
FMS Reporting Levels
Accounting
Detail
Level
Structure
Data Elements
Batch Number
Batch ID
Date
Subbatch
BBUUUUUUSS
Transaction Code
SSS
Transaction
Reverse
S
Accounting
Summary
Level
Budget
Level
SSS
AFRS
Level
Allotments
Level
SSS
Appropriation Index UUU
UUU
UUU
UUU
UUU
Program Index
UUU
UUU
UUU
UUU
Organization Index UUUU
UUUU
UUUU
Subobject
SS
SS
SS
SS
SS
Sub-subobject
UU
UU
UU
Source of Revenue SSSS
SSSS
SSSS
SSSS
SSSS
Subsource
BB
BB
BB
Reimbursable
Code
UU
UUU
Bank Account
Code
UU
Subsidiary Account UUUUUUSBBB SSS
AR ID
FASource
Due To/From or
FAPC
Fiscal Year
SSSS
SSSS
SSS
SSSS
Example: Account Structure for Expenditures
On expenditure records, the following guidelines are observed:



Subobject (of expenditure) is required.
Sub-subobject is optional.
Source of revenue and subsource are usually not entered.
The following table shows an example of expenditure structure at each of the FMS reporting
levels.
FMS Reporting Levels
Account Structure
Data Elements
Accounting
Detail
Level
Accounting
Summary
Level
Budget
Level
AFRS
Level
Allotments
Level
Batch Number
Batch ID
Date
Subbatch
4691070101
Transaction Code
002
002
Appropriation Index
149
149
000
149
149
Program Index
082
082
082
082
080
Organization Index
1B01
1B01
1B00
Subobject
EA
EA
EA
EA
E
Sub-subobject
10
10
Fiscal Year
9192
9192
002
9192
Notice that the budget structure is differs from the accounting structure in the following fields:
Appropriation index
The code 000 (general operating) is assigned instead of 001
(state operating) or 149 (local operating) because state and
local operating funds are sometimes combined for budget
purposes.
Organization index
The code 1B00 is assigned instead of 1B01. In this situation,
the budget is sometimes reported at a higher level than
accounting.
Sub-subobject
No sub-subobject is assigned. Again, the budget is reported at
a higher level than accounting.
Notice also that the allotment structure differs from the other structures in the following fields:
Program index
The code 080 is assigned instead of 082 because the program
level (080), not the program index level (082), is reported to
the state budget office.
Subobject
The code E is assigned instead of EA because the object level
(E), not the subobject level (EA), is reported to the state
budget office.
Example: Account Structure for Revenue
On revenue transactions, the following guidelines are observed:



Subobject and sub-subobject are usually not entered.
Source of revenue is required.
Subsource is optional.
This table shows an example of revenue structure at each of the FMS reporting levels.
FMS Reporting Levels
Account Structure
Data Elements
Accounting
Detail
Level
Accounting
Summary
Level
Budget
Level
AFRS
Level
Allotments
Level
Batch Number
Batch ID
Date
Subbatch
A191070101
Transaction Code
023
023
Appropriation Index 149
149
000
149
149
Program Index
082
082
082
082
080
Organization Index
1B01
1B01
1B00
Subobject
0430
0430
0430
0430
0430
Sub-subobject
SF
SF
Fiscal Year
9192
9192
101
9192
Notice that the budget structure differs from the accounting structure in the following fields:
Appropriation index
The code 000 (general operating) is assigned instead of 001
(state operating) or 149 (local operating) because state and
local operating funds are sometimes combined for budget
purposes.
Organization index
The code 1B00 is assigned instead of 1B01. In this situation,
the budget is sometimes reported at a higher level than
accounting
Subsource
No subsource is assigned because the budget is sometimes
reported at a higher level than accounting.
Notice also that the allotment structure differs from the other structures in the following fields:
Program index
The code 080 is assigned instead of 082 because the program
level (080), not the program index level (082), is reported to
the state budget office.
Subsource
No subsource is assigned because the source of revenue
(0430), not the subsource level (SF), is reported to the state
budget office.
Reporting Level Definitions
Accounting Detail Level
Accounting detail is the level at which accounting transactions are entered into FMS. Generally,
this level of detail is purged after the month is closed and all reports are printed. However, this
level of detail can be kept longer if your college has adequate disk storage space. Depending on
the type of transaction (as defined by the transaction code), the accounting transactions are
updated to other FMS files (for example, budget, financial aid, accounts receivable, and
subledgers).
Accounting Summary Level
Accounting summary is the level at which accounting transactions are stored for month-to-date,
year-to-date, and biennium-to-date reporting. All transactions are stored at the accounting
summary level at least until the biennium is closed.
The 32 characters of the account structure for the accounting summary level, in the order
presented in the Report Level and Account Structure matrix, comprise the data element ACCTSTRUCTURE that is used throughout the FMS system.
ACCT-STRUCTURE is the level to which all transactions are edited. This is indicated on the
District Information Table (GA1101) by a Y (yes) in the Account Edit Indicator field. Each
transaction is edited against the ACCT-STRUCTURE in the Account Summary File. If the
structure exists and its values are still active, the transaction is accepted and no table edits are
performed. If the structure does not exist or if any elements are no longer active, the transaction
is edited against the appropriate control tables.
Budget Level
The budget column depicts the level at which the budget file is established and maintained. It is
also the level at which accounting transactions are linked to the budget file for budget status
reporting. Because the budget process is an internal procedure that is not reported outside the
agency, there are many options within the account structure. For example, a college can choose
to budget to a higher level than the level at which they are required to account for expenditures,
or roll fund and appropriations together for budgeting purposes.
The 24 characters for the budget structure, in the order presented in the Report Level and
Account Structure matrix, comprise the data element BDGT-STRUCTURE that is the key to the
budget file.
AFRS Level
The AFRS column depicts the level at which agencies report accounting transactions externally.
Allotment Level
The allotment column depicts the level at which agencies report budget, full-time equivalents
(FTEs), expenditures, encumbrances, accruals, and receipts to the budget office.
Data Element Definitions







Batch Number
Transaction Code
Transaction Reverse
Appropriation Index
Program Index
Organization Index (excluding grants,
contracts, and capital projects)
Organization Index for grants and
contracts









Organization Index for capital projects
Subobject
Sub-subobject
Source of Revenue
Subsource
Reimbursable Code
Bank Account Code
Subsidiary Account
Fiscal Year
Batch Number
The batch number is a 10-position data element comprised of a two-character batch
identification number, a six-digit date of entry, and a two-character sub-batch number.
Batch Identification Number
The 2-character batch identification number (batch ID) identifies the type of transactions
contained in a batch or the person or area creating the batch. Batch IDs 01-99 are reserved for
system-generated batches (for example, batches created in accounts payable or payroll). The
system-generated batch IDs can always be overridden by the user. Batch IDs containing alpha
or alphanumeric characters are established by users.
Batch IDs are maintained on the Batch Identification Code Table (GA1068).

The BATCH POST IND (Batch Post Indicator) field indicates when a batch ID will be
posted to the files. Valid entries are:
Value

Definition
1
Batch must be manually released.
2
Batch should be released immediately, as soon as
transactions are entered.
3
Batch should be released at the end of the day, during daily
batch production.
The BANK ACCT CODE (Bank Account Code) field identifies the bank account code
assigned to a batch ID if transactions in a batch affect cash in a bank account other than
the central account. The bank account code must be valid in the Bank Account Code
Table (GA1074).
Date
The six-digit date indicates (in YYMMDD format) when the batch is entered.
Sub-Batch Number
The two-character sub-batch number is system-assigned. It represents the consecutive number
of the batch within batch ID and date. If the batch contains errors, the system assigns an "A" (or
consecutive letters) to the Sub-Batch field which prevents the batch from posting.
Table Build Sequence for Batch Number
If more than one bank account is being used, you must use the following sequence to establish
the batch IDs for bank accounts other than the central account.
Table Build Sequence
GA1074
Bank Account Code
GA1068
Batch Identification Code Table
Responsibility
User
User
Transaction Code
The transaction code is required on all accounting transactions; however, it is not usually used
on budget records. This code determines the general ledger debit and credit entries that will be
generated by the transaction. In addition, it determines the account structure elements which
are required, optional, or not allowed, any default values of the account structure, and the FMS
files (other than accounting detail and accounting summary) that will be updated by the
transaction. The files are budget, accounts receivable, subledgers, and financial aid.
The transaction codes, general ledger assignments for each fund type (such as treasury, trust,
proprietary), and files to be posted are system-assigned in order to comply with external
reporting requirements. However, users can change the "required," "optional," or "not allowed"
account structure, default coding, and yes/no update indicators of the files to be posted.
Transaction codes are maintained on the Transaction Code Table (GA1093). The Transaction
Code Table consists of three parts:



Transaction Code Master Table
Transaction Code General Ledger Table
Transaction Code File Posting Table
Transaction Code Master Table (GA1093)
The Transaction Code Master Table identifies the transaction codes, their respective titles, and
their attributes.

The TRNS DR/CR IND (Transaction Dr/Cr Indicator) field indicates what effect the
transaction has on the hash total of the batch. Valid entries are:
+ (plus)
– (minus)
0 or blank
Debit (increase batch balances). The + (plus) translates to
1 in the database.
Credit (decrease batch balance). The – (minus) translates
to –1 in the database.
Zero (does not affect batch balance).

The GEN TRNS CODE (Generated Transaction Code) field is not currently being used.

The TRNS GROUP (Transaction Group) field is not currently being used.

The TRNS CD TYPE (Transaction Code Type) field indicates that the transaction code is
used for one of the following types of entries:
Code
1

Definition
Bank deposit
2
Liquidation
3
Encumbrance
4
Fund balance
5
Cash over and short
6
Accounts receivable charge
7
Other accounts receivable transactions
8
Due to/from fund
9
Due to/from agency
The TRANSACTION EDITS field indicates which elements of the account structure are
required, optional, or not allowed.

Code
Definition
R
Required
N
Not allowed
O
Optional
The DEFAULT CODING field indicates the default coding to be used if any element of
the account structure is always the same each time the transaction code is used. The
system then assigns the code for the user. For example, pooled cash (transaction codes
020 and 025) always uses the same account structure, so it is defined on this table and
never needs to be entered by the user.
Transaction Code General Ledger Table (GA1093)
Although the table allows four sets of general ledgers to be entered, no transaction code is
assigned for more than two sets of ledgers at this time.

The FUND TYPE field is part of the key to the Transaction Code General Ledger Table
because each fund type can have different effects on pooled cash and general ledgers.
Valid fund types are:
Code

1
Treasury funds
2
Trust funds
3
Local allotted funds
4
Proprietary and internal service funds
5
Agency funds
The POOL CASH IND (Pooled Cash Indicator) field indicates what effect the
transactions have on pooled cash. Valid entries are:
Code
+ (plus)
– (Minus)
0 (zero)

Definition
Definition
Increases pooled cash (transaction codes that debit cashin-bank). The + (plus) translates to 1 in the database.
Decreases pooled cash (transaction codes that credit cashin-bank). The – (minus) translates to –1 in the database.
No effect on pooled cash (transaction codes that do not
affect cash-in-bank).
GL ACCOUNTS (General Ledger Debit/Credit Assignments) are system-defined to
comply with external reporting requirements. They are maintained on the General
Ledger Table (GA1031). Before general ledgers can be established, the following must
be defined:
Subledgers
Subledgers can be established for any general
ledger to capture year-to-date and, optionally,
biennium-to-date general ledger activity.
Subledgers are maintained on the Subledger
Table (GA1078) and assigned to the general
ledgers on the General Ledger Table (GA1031).
General Ledger
Group
General Ledger
Class
General Ledger
Subclass
Subledgers 01-20 are reserved for systemdefined codes.
General ledger groups identify whether the
general ledger is an asset, liability, or fund
balance ledger. They are system-defined and
maintained on the General Ledger Group Table
(GA1071).
Example:
General Ledger 5111 (Accounts Payable) is:
General Ledger Group 2 (Liabilities)
General ledger class is a further definition of
general ledger group. General ledger class is
system-defined and maintained on the General
Ledger Class Table (GA1072).
Example:
General Ledger 5111 (Accounts Payable) is:
General Ledger Group 2 (Liabilities) and
General Ledger Class A (Current Liabilities)
General ledger subclass is a further definition of
general ledger group and general ledger class.
General ledger subclass is system-defined and
maintained on the General Ledger Subclass
Table (GA1073).
Example:
General Ledger 5111 (Accounts Payable) is:
General Ledger Group 2 (Liabilities) and
General Ledger Class A (Current Liabilities) and
General Ledger Subclass 1 (Payables)

The AFRS TRNS CD (AFRS Transaction Code) field identifies the transaction code used
for external reporting.

The TRNS RVRS (Transaction Reverse) field indicates that the transaction code used
for external reporting should have the general ledger debit/credit assignments reversed.
Transaction Code File Posting Table (GA1093)
The Transaction Code File Posting Table identifies the files that will be updated (in addition to
accounting detail and accounting summary) by the transaction and which side of the entry (that
is, debit or credit) will be updated. Valid files are:
BUDGET
Budget Master File
FINAID
Financial Aid
GA1906
Subledgers
BM2900
Accounts Receivable
Table Build Sequence for Transaction Code
Because the tables comprising the transaction code assignments edit against each other, a
certain sequence needs to be followed in establishing or activating transaction codes. If a
transaction code is to be deleted or inactivated, the reverse of the order shown below needs to
be followed.
Table Build Sequence
Responsibility
GA1071
General Ledger Group Table (optional)
System
GA1072
General Ledger Class Table (optional)
System
GA1073
General Ledger Subclass Table (optional)
System
GA1078
Subledger Table (required)
System/User
GA1031
General Ledger Table (required)
System
GA1067
Transaction Group Table (optional)
System
GA1093
Transaction Code Table (required)
System
Transaction Reverse
An R (reverse) is assigned to the Transaction Reverse (TRNS RVRS) field to indicate that the
general ledger debit and credit entries are to be reversed from what is assigned on the
Transaction Code Table (GA1093).
Appropriation Index
The appropriation index is required on every transaction. It is a three-character code
representing the fund and appropriation. Appropriation indexes are user-defined. Appropriation
index codes are maintained on the Fund/Appropriation Information Table (GA1090).
Fund
A fund is a fiscal and accounting entity with a self-balancing set of general ledgers. The fund
codes used in FMS are system-defined in order to comply with external reporting requirements.
Before fund codes can be established, the following must be defined:

FUND GROUP (NACUBO Fund Group) field
Fund groups are assigned to funds to identify NACUBO fund groupings. They are
system-defined and maintained on the Fund Group Table (GA1024).

FUND SUBGROUP (NACUBO Fund Subgroup) field
Fund subgroups are a further definition of funds by NACUBO-defined groups. They are
system-defined and maintained on the Fund Subgroup Table (GA1069).

GAAFR FUND GROUP (GAAFR Fund Group) field
GAAFR fund groups are assigned to funds to identify GAAFR fund groupings. They are
system-defined and maintained on the GAAFR Fund Group Table (GA1021).

FUND TYPE (Fund Type) field
Fund types are assigned to each fund to indicate the source (for example, treasury or
local). They are system-defined as:
Fund Type
Definition
1
Treasury funds
2
Trust funds
3
Local allotted funds
4
Proprietary and internal service funds
5
Agency funds
The general ledgers generated by a transaction code can be different for each fund type.
Appropriation
Appropriations are used for state funds to identify the authorizing legislation. Appropriations are
not used for local funds. Appropriations are maintained on the Appropriation Table (GA1007).
Before appropriation codes can be established, the following must be defined:

APPR TYPE (Appropriation Type) field
Appropriation types are assigned to appropriations to indicate the source of funding (for
example, state or federal). They are system-defined for external reporting requirements.
Appropriation types are maintained on the Appropriation Type Table (GA1008).

APPR CHARACTER (Appropriation Character) field
Appropriation characters are system-defined codes that identify the appropriation as
operating or capital. Appropriation characters are maintained on the Appropriation
Character Table (GA1009).

APPR OBJECT (Appropriation Object) field
Appropriations can be restricted to certain objects of expenditure. In this case, an object
can be assigned to the appropriation index so that errors cannot occur. This function is
not currently used.

APPR START DATE/APPR END DATE (Appropriation Start/End Dates)
Appropriations are established for specific periods of time. These periods are usually a
fiscal year or biennium for operating funds, or the life of a project (or project phase) for
capital funds.
Table Build Sequence for Appropriation Index
Because the tables comprising the appropriation index edit against one another, a certain
sequence must be followed to establish or reactivate appropriation indexes. To delete or
inactivate an index, the reverse order of the sequence shown below must be followed.
When new appropriation indexes are established, users also need to define and establish the
appropriation index/program index combinations that are valid for use.
Table Build Sequence
Responsibility
GA1024
Fund Group Table (optional)
System
GA1069
Fund Subgroup Table (optional)
System
GA1021
GAAFR Fund Group Table (optional)
System
GA1022
Fund Table (required)
System
GA1008
Appropriation Type Table (required)
System
GA1009
Appropriation Character Table (required)
System
GA1007
Appropriation Table (required)
System
GA1090
Fund/Appropriation Information Table (required)
System
GA1061
Appropriation Index/Program Index Table (required)
User
Program Index
The program index is required on every transaction. It is a three-character code representing
the program, subprogram, and activity. The program indexes are user-defined. Program index
codes are assigned on the Program Information Table (GA1091).
Program
The program represents the major activity areas of a college (for example, General
Administration or Student Services). Program codes are system-defined for external reporting
purposes. Program codes are assigned on the Program Table (GA1016).
Subprogram
The subprogram identifies activity areas or organization units within a program. Subprogram
codes are system-defined. Subprogram codes are assigned on the Subprogram Code Table
(GA1017).
Activity
The assignment of activity codes is user-defined if a further definition of program and
subprogram is necessary. Activity codes are assigned on the Activity Table (GA1018).
Table Build Sequence for Program Index
Because the tables associated with the program index edit against one another, a certain
sequence must be followed to establish or reactivate program indexes. To delete or inactivate
an index, the reverse order of the sequence shown below must be followed.
The program indexes also need to be linked to particular appropriation indexes and organization
indexes. The appropriation index/program index combinations are user-defined on the
Appropriation Index/Program Index Table (GA1061). The program index/organization index
combinations are user-defined on the Program Index/Organization Index Table (GA1062).
Table Build Sequence
Responsibility
GA1016
Program Table (required)
System
GA1017
Subprogram Table (required)
System
GA1018
Activity Table (optional)
User
GA1091
Program Information Table (required)
System
GA1061
Appropriation Index/Program Index Table (required)
User
GA1062
Program Index/Organization Index Table (required)
User
Organization Index (excluding grants, contracts, and capital projects)
The organization index is required for internal purposes; however, it is not usually reported
externally.
The organization index is a four-character code which generally represents the campus,
division, and department assignments. The organization index, campus, division, and
department codes are user-defined. The organization index codes are assigned on the
Organization Information Table (GA1092).
Campus
Campus is a one-character code that is used by multicampus districts to distinguish budget and
accounting activity by campus. It can also be used by single-campus districts to identify major
activity areas or types of accounts. Campus codes are user-assigned on the Campus Code
Table (GA1001).
Division
Division is a one-character code that identifies a subsection of a campus or campus code.
Division codes are user-assigned on the Division Code Table (GA1002).
Department
Department is a two-character code that identifies departments within division and campus. It is
usually the lowest level for which budget and accounting activity is captured. Department codes
are user-assigned on the Department Code Table (GA1003).
Cost Center
Cost center is a two-character code that is assigned if a further definition of department is
necessary. Cost center codes are user-assigned on the Cost Center Code Table (GA1006).
Table Build Sequence for Organization Index (excluding grants, contracts, and capital projects)
Because the tables associated with the organization index edit against one another, a certain
sequence must be followed to establish or reactivate organization indexes. To delete or
inactivate an index, the reverse order of the sequence show below must be followed.
The organization indexes also need to be linked to particular program indexes. These
combinations are user-defined.
Table Build Sequence
Responsibility
GA1001
Campus Table (optional)
User
GA1002
Division Table (optional)
User
GA1003
Department Table (optional)
User
GA1006
Cost Center Table (optional)
User
ZX0040
County Code Table (optional)
User
ZX0030
City Code Table (optional)
User
GA1092
Organization Information Table (required)
User
GA1064
Program/Organization Group Table (optional)
User
GA1061
Appropriation Index/Program Index Table (required)
User
GA1062
Program Index/Organization Index Table (required)
User
Organization Index - Grants and Contracts
The organization index is required for internal purposes; however, it is not usually reported
externally.
Organization indexes for grants and contracts differ from those for regular operating accounts,
because the life of a grant or contract usually does not coincide with the beginning and ending
dates of a fiscal year. For this reason, project numbers are assigned to organization indexes of
grants and contracts to allow for project-to-date reporting.
Grant/Contract Number
For organization indexes that represent grant and contract accounts, a grant/contract number is
assigned to the organization index. It is a four-character code that can be the same as the
organization index, or several organization indexes can have the same grant/contract number
so that they can be combined for reporting purposes. The grant/contract numbers are assigned
on the Grant/Contract Control Table (PM1001).
A project type is assigned to each project number to identify whether the project is a capital
project, federal grant, or agency operating project. Project type codes are system-defined and
maintained on the Project Type Table (GA1041). They are assigned to project numbers on the
Grant/Contract control Table (PM1001).
Note: The project number and project type must first be assigned on the Project Number Table
(GA1042).
Table Build Sequence for Organization Index - Grants and Contracts
Because the tables associated with the organization index edit against one another, a certain
sequence must be followed to establish or reactivate organization indexes for grants and
contracts. To delete or inactivate an index, the reverse order of the sequence shown below
must be followed.
The organization indexes also need to be linked to particular program indexes. These
combinations are user-defined on the Program Index/Organization Index Table (GA1062). A
program/organization group code can be assigned on the Program Index/Organization Index
Table to have departmental reports sorted in predefined order. The program/organization group
codes are established on the Program/Organization Group Table (GA1064).
Table Build Sequence
Responsibility
GA1001
Campus Table (optional)
User
GA1002
Division Table (optional)
User
GA1003
Department Table (optional)
User
GA1006
Cost Center Table (optional)
User
ZX0040
County Code Table (optional)
User
ZX0030
City Code Table (optional)
User
GA1042
Project Number Table (required)
User
GA1041
Project Type Table (required)
System
PM1001
Grant and Contract Control Table (required)
User**
GA1092
Organization Information Table (required)
User
GA1064
Program/Organization Group Table (optional)
User
GA1061
Appropriation Index/Program Index Table
User
GA1062
Program Index/Organization Index Table (required)
User
**The project number and project type must first be assigned on the Project Number Table
(GA1042).
Organization Index - Capital Projects
The organization index is required for internal purposes; however, it is not usually reported
externally.
Organization indexes for capital projects differ from regular operating accounts because the life
of the project usually does not coincide with the beginning and ending dates of a fiscal year.
Major construction projects can span several years. For this reason, organization indexes for
capital projects are assigned project numbers, subproject codes, and project phase codes. This
allows four different levels of reporting for one project and cumulative data for the life of the
project.
Project Number
For organization indexes that represent capital project accounts, a project number is assigned
to the organization index. It is a four-character code that can be the same as the organization
index, or several organization indexes can have the same project number so that they can be
combined for reporting purposes. The project number codes are assigned on the Capital Project
Control Table (PM1002).
A project type is assigned to each project number to identify the project as a capital project,
federal grant, or agency operating project. Project type codes are system-defined and
maintained on the Project Type Table (GA1041). They are assigned to project numbers on the
Capital Project Control Table (PM1002).
Note: The project number and project type must first be assigned on the Project Number Table
(GA1042).
Subproject
Subproject is a two-character code that can be established to identify a further definition of the
project number for capital projects. The subproject codes are assigned on the Subproject Table
(GA1043).
Project phase
Project phase is a two-character code that can be established to identify particular phases of a
capital project (for example, design or construction). Project phase codes are assigned on the
Project Phase Code Table (GA1044).
Table Build Sequence for Organization Index - Capital Projects
Because the tables associated with the organization index edit against one another, a certain
sequence must be followed to establish or reactivate organization indexes for capital projects.
To delete or inactivate an index, the reverse order of the sequence shown below must be
followed.
The organization indexes also need to be linked to particular program indexes. These
combinations are user-defined on the Program Index/Organization Index Table (GA1062). A
program/organization group code can be assigned on the Program Index/Organization Index
Table to have departmental reports sorted in predefined order. The program/organization group
codes are established on the Program/Organization Group Table (GA1064).
Table Build Sequence
Responsibility
GA1001
Campus Table (optional)
User
GA1002
Division Table (optional)
User
GA1003
Department Table (optional)
User
GA1006
Cost Center Table (optional)
User
ZX0040
County Code Table (optional)
User
ZX0030
City Code Table (optional)
User
GA1042
Project Number Table (required)
User
GA1041
Project Type Table (required)
System
GA1043
Subproject Table (optional)
User
GA1044
Project Phase (optional)
User
PM1002
Capital Project Control Table (required)
User**
GA1092
Organization Information Table (required)
User
GA1064
Program/Organization Group Table (optional)
User
GA1061
Appropriation Index/Program Index Table
User
GA1062
Program Index/Organization Index Table (required)
User
** The project number and project type must first be assigned on the Project Number Table
(GA1042).
Subobject
Subobject is a two-character code that represents the object and subobject for expenditure
transactions. Subobject codes are system-defined for external reporting purposes. The
subobject codes are assigned on the Subobject Table (GA1011).
Object
Object is a one-character code that identifies the major expenditure categories (for example,
salaries and wages or goods and services). Object codes are system-defined. Object codes are
assigned on the Object Table (GA1010).

OBJ BDGT/RPT LEVEL (Object Budget/Report Level) field
The budget and report levels for each object are assigned on the Object Table
(GA1010). Valid entries are:
1
Object
2
Subobject
3
Sub-subobject
A college can choose to budget to a higher level than the expenditures are captured. For
example, for object E, if the object budget level is 1 and the object report level is 2, the
budget status report looks like this:
Goods & Services
Supplies
Communications
Object Total
E
EA
EB
Budget
Expenditures
1,000.00
0
0
100.00
0
50.00
1,000.00
150.00
Encumbrances
0
50.00
0
50.00
Balance
1,000.00
150.0050.00800.00

EXP/REV SORT (Expenditure/Revenue Sort Code) field
The two-character category expenditure/revenue sort code can be assigned to each
object. This code determines the order in which the objects will be listed and subtotals
provided on the budget and budget status reports. The category expenditure/revenue
sort codes are assigned on the Category Expenditure/Revenue Sort Code Table
(GA1066).

SALARY ENCUMBER OPTION (Salary Encumbrance Option) field
A yes or no option can be assigned to salary and wage subobjects. If the salary
encumbrance option is selected, salaries can be set up as encumbrances within the
budget file. This process is a budget function only; no encumbrance transactions are
recorded in the accounting files.

AFRS SOBJ (AFRS Subobject) field
The AFRS subobject is a two-character code that identifies the object/subobject used for
external reporting.
Table Build Sequence for Subobject
Because the tables associated with the subobject code edit against one another, a certain
sequence must be followed to establish or reactivate subobjects. To delete or inactivate a
subobject, the reverse order of the sequence shown below must be followed.
Table Build Sequence
Responsibility
GA1066
Category Expenditure/Revenue Sort Code Table
(optional)
User
GA1010
Object Table (required)
System
GA1011
Subobject Table (required)
System
Sub-Subobject
Sub-subobject is a two-character code that is established by users to identify a further definition
within object/subobject of expenditures. For example:
Object
Subobject
E
EA
Goods and services
Supplies
Sub-subobject
10
20
30
Office supplies
Instruction supplies
Janitorial supplies
Table Build Sequence for Sub-subobject
Because the tables associated with the sub-subobject code edit against one another, a certain
sequence must be followed to establish or reactivate sub-subobjects. To delete or inactivate a
sub-subobject, the reverse order of the sequence shown below must be followed.
Table Build Sequence
Responsibility
GA1011
Subobject Table (required)
System
GA1012
Sub-subobject Table (required)
User
Source of Revenue
Source of revenue is a four-character code that represents the major group and major source
for revenue transactions. It is system-defined and maintained on the Major Group (GA1034) and
Major Source (GA1035) Tables.
Major group
Major group is a two-character code that identifies the type of revenue (for example, federal
grants, miscellaneous, or nonrevenue receipt). Major group codes are system-defined for
external reporting purposes. The major group codes are assigned on the Major Group Table
(GA1034).
An expenditure/revenue sort code can be assigned to each major group to identify the order in
which revenue entries will appear and be subtotaled on budget and budget status reports.
Expenditure/revenue sort codes are defined on the Expenditure/Revenue Sort Code Table
(GA1066). They are assigned to major groups on the Major Group Table (GA1034).
Major source
Major source is a two-character code that is a further definition of the major group (for example,
Department of Agriculture, National Science Foundation, or unclaimed monies). Major source
codes are system-defined for external reporting purposes. The major source codes are
assigned on the Major Source Code Table (GA1035).

SSRC IND (Subsource Indicator) field
A yes or no indicator is assigned to each major source to indicate that a subsource is
required or not required for the major source. For example, if the major source for tuition
revenue is set to Y, the type of tuition (resident, nonresident, and so forth) can be
captured.

DUE TO/FROM IND (Due To/From Indicator) field
If a due to/from fund or agency is required for the major source, an R (required) is
assigned on this field of the Major Source Table (GA1035). All transactions with this
particular major source also need to contain a valid fund or agency code in positions 810 of the subsidiary account field.


MAJSRC BDGT/RPT LEVEL (Major Source Budget/Report Level) field
The budget and report levels for each major source are assigned on the Major Source
Table (GA1035). Valid codes are:
1
Major source level
2
Subsource level
AFRS SRC REV (AFRS Source of Revenue) field is a four-character code that identifies
the source of revenue used for external reporting.
Table Build Sequence for Source of Revenue
Because the tables associated with the source of revenue edit against one another, a certain
sequence must be followed to establish or reactivate sources of revenue. To delete or inactivate
a source of revenue, the reverse order of the sequence shown below must be followed.
Table Build Sequence
Responsibility
GA1066
Expenditure/Revenue Sort Code Table (optional)
User
GA1034
Major Group Table (required)
System
GA1035
Major Source Table (required)
System
Subsource
Subsource is a two-character code that can be established by the user to identify types of
revenue within a source of revenue (for example, war orphan, emergency medical technician, or
high school completion). Subsource codes are assigned on the Subsource Table (GA1036).
Usually when subsource codes are assigned, fee codes are also established with the same
code as the subsource. This allows users to enter receipts in the Student Accounts process.
Fee codes are assigned on the Fee Code Table (BM1001).
Table Build Sequence for Subsource
Because the tables associated with the subsource field edit against one another, a certain
sequence must be followed to establish or reactivate subsources. To delete or inactivate a
subsource, the reverse order of the sequence shown below must be followed.
Table Build Sequence
Responsibility
GA1034
Major Group Table (required)
System
GA1035
Major Source Table (required)
System
GA1036
Subsource Table (required)
User
BM1001
Fee Code Table (optional)
User
Reimbursable Code
Reimbursable is a two-character code that can be established by the user to capture a particular
type of accounting activity and retain the detailed transactions (for example, financial aid or work
study). Reimbursable codes are assigned on the Reimbursable Code Table (GA1075).
Bank Account Code
Generally, each agency has one central bank account. If so, the bank account code is left blank
and the system assumes that all cash activity affects the central account. If a college has other
bank accounts, codes need to be established on the Bank Account Code Table (GA1074) and
assigned to particular batch identification numbers on the Batch ID Table (GA1068). The system
retains the bank account code on each summary level entry. See the Batch Number section of
this chapter for the table build sequence.
Subsidiary Account
Subsidiary account is a 10-character code that is used on accounts receivable, financial aid,
and due to/from fund or agency transactions.
Accounts Receivable Identification Number
Positions 1-6 of the subsidiary account code are used on accounts receivable transactions to
identify the account that is affected by the transaction. The accounts receivable identification
(AR ID) numbers need to be established on the Accounts Receivable Description Table
(BM2001).
Financial Aid Source
Position 7 of the subsidiary account code can be used to identify the source of a financial aid
transaction. These are identified as:
Code
Description
Responsibility
F
Manual financial aid check
System assigned
M
Adjusting entry
User assigned
P
Payroll transaction
System assigned
C
Automatic check
System assigned
Z
Tuition/fee transfer from cashiering
System assigned
Financial Aid Program Code (FAPC)
Positions 8-10 of the subsidiary account code are used on financial aid transactions to identify
the financial aid program code. The financial aid program codes need to be established on the
Financial Aid Program Coding Table (BM1002). Codes 001-050 are system-defined. Codes
051-999 are user-defined.
Note: In order to interface with the Payroll/Personnel Management System (PPMS), the
Financial Aid Program Codes (FAPCs) for student work programs must be assigned to the
appropriate earnings type on the Earnings Table (PS9007) in PPMS.
Due To/From
Positions 8-10 of the subsidiary account code are also used on transactions that record an
amount as due to or from another fund or another agency. The fund codes need to be
established on the Fund Table (GA1022), and the agency codes need to be established on the
State Agency Table (ZX0060).
Fiscal Year
Fiscal year is assigned to each transaction by the system. The system will default the fiscal year
to the fiscal year of the date of entry. The system translates the calendar year and month of the
batch date to assign the fiscal year by accessing the System Calendar Table (GA1070).
Required Data Elements
Not all data elements of the account structure are used on every transaction. The elements that
are used vary by type of transaction. The elements that are required, optional, or not allowed on
accounting transactions are defined on the Transaction Code Table (GA1093) for each
transaction code.
The general rules that determine the data elements you should use are:
Data Element
Rules
Appropriation index
Always required
Program index
Always required
Transaction code
Required on all accounting transactions; not usually used
on budget records
Organization index
Required for internal purposes; not usually reported
externally
Maintaining Control Tables
Overview of Control Table Maintenance
Once the basic account structure data elements are defined on the control tables, the account
structure does not change often. Also, you can copy the control tables from year to year by
using a batch process (see FMS Control Tables User Guide, Chapter 5, Functions). Control
tables are updated when new funds or appropriations for each fiscal year need to be
established or when new or modified external requirements need to be met.
Maintaining Tables
Control table maintenance is done on a routine basis to establish new organization indexes for
new scholarship accounts, grants, contracts, and capital projects. The steps required to build
these codes are indicated in the tables below.
Note: Required tables are bolded. All other control tables are optional.
Organization Index (excluding grants, contracts, and capital projects)
1. GA1001
Campus Table (optional)
2. GA1002
Division Table (optional)
3. GA1003
Department Table (optional)
4. GA1092
Organization Information Table
5. GA1061
Appropriation Index/Program Index Table
6. GA1062
Program Index/Organization Index Table
Organization Index (for grants and contracts)
1. GA1001
Campus Table (optional)
2. GA1002
Division Table (optional)
3. GA1003
Department Table (optional)
4. PM1001**
Grant and Contract Control Table
5. GA1092
Organization Information Table
6. GA1061
Appropriation Index/Program Index Table
7. GA1062
Program Index/Organization Index Table
**The project number and project type must first be assigned on the Project Number Table
(GA1042).
Organization Index (for capital projects)
1. GA1001
Campus Table (optional)
2. GA1002
Division Table (optional)
3. GA1003
Department Table (optional)
4. GA1043
Subproject Table (optional)
5. GA1044
Project Phase Table (optional)
6. PM1002**
Capital Project Control Table
7. GA1092
Organization Information Table
8. GA1061
Appropriation Index/Program Index Table
9. GA1062
Program Index/Organization Index Table
**The project number and project type must first be assigned on the Project Number Table
(GA1042).
Building tables
The table below illustrates the interrelationship between the control tables and the account
structure data elements. The order in which the control tables need to be built is identified for
each portion of the account structure.
Note: Required tables are bolded. All other control tables are optional.
Data Element/Field
Table
Table Title
Batch ID
GA1074
Bank Code Table
GA1068
Batch Identifier Table
GA1071
General Ledger Group Table
GA1072
General Ledger Class Table
GA1073
General Ledger Subclass Table
GA1078
Subledger Table
GA1031
General Ledger Table
GA1067
Transaction Group Table
GA1093
Transaction Code Table
Transaction Code
Transaction Reverse
none
Appropriation Index
GA1024
Fund Group Table
GA1069
Fund Subgroup Table
GA1021
GAAFR Group Table
Data Element/Field
Program Index
Organization Index Operating Budget
Indexes
Table
Table Title
GA1022
Fund Table
GA1008
Appropriation Type Table
GA1009
Appropriation Character Table
GA1007
Appropriation Table
GA1090
Fund/Appropriation Information Table
GA1061
Appropriation Index/Program Index Table
GA1016
Program Table
GA1017
Subprogram Table
GA1018
Activity Table
GA1091
Program Information Table
GA1061
Appropriation Index/Program Index Table
GA1062
Program Index/Organization Index Table
GA1001
Campus Table
GA1002
Division Table
GA1003
Department Table
GA1006
Cost Center Table
ZX0040
County Table
ZX0030
City Table
GA1092
Organization Information Table
GA1064
Program/Organization Group Table
GA1062
Program Index/Organization Index Table
Organization Index GA1001
Grant/Contract Budget
Indexes
Campus Table
GA1002
Division Table
GA1003
Department Table
GA1006
Cost Center Table
ZX0040
County Table
Data Element/Field
Organization Index Capital Project Budget
Indexes
Subobject
Sub-subobject
Source of Revenue
Table
Table Title
ZX0030
City Table
GA1041
Project Type Table
GA1042
Project Number Table
PM1001
Grant/Contract Control Table
GA1092
Organization Information Table
GA1064
Program/Organization Group Table
GA1062
Program Index/Organization Index Table
GA1001
Campus Table
GA1002
Division Table
GA1003
Department Table
GA1006
Cost Center Table
ZX0040
County Table
ZX0030
City Table
GA1041
Project Type Table
GA1042
Project Number Table
GA1043
Subproject Table
GA1044
Project Phase Table
PM1002
Capital Project Control Table
GA1092
Organization Information Table
GA1064
Program/Organization Group Table
GA1062
Program Index/Organization Index Table
GA1066
Expenditure/Revenue Sort Code Table
GA1010
Object Table
GA1011
Subobject Table
GA1011
Subobject Table
GA1012
Sub-subobject Table
GA1066
Expenditure/Revenue Sort Code Table
Data Element/Field
Table
Table Title
GA1034
Major Group Table
GA1035
Major Source Table
GA1034
Major Group Table
GA1035
Major Source Table
GA1036
Subsource Table
BM1001
Fee Code Table
Reimbursable Code
GA1075
Reimbursable Code Table
Bank Account
GA1074
Bank Account Code Table
GA1068
Batch Identifier Table
BM2001
Accounts Receivable Description Table
BM1002
Financial Aid Program Code Table
GA1022
Fund Table
ZX0060
Agency Table
Subsource
Subsidiary Account
Fiscal Year
None