The Chart of Accounts (COA) is the foundation of the SFS and provides the State with an organized structure for identifying financial transactions. The COA provides the flexibility for both Statewide and Agency-defined values that can be summarized for financial reporting and analysis. The core Statewide Chartfield values for Budgetary Chartstrings include: Business Unit, Department, Program, Fund, Account and Budget Reference.

Example of a chartfield string from a Budget Journal entry showing the core chartfield values:

This section describes each of the chartfields used in budgetary chartstrings. The values used in the chartfields can be viewed online in SFS via the navigation: SFS Financials > Tree Manager > Tree Viewer

For additional instruction on this topic, visit job aid SFS Job Aid: JAA-KK215-018 – Using Tree Viewer published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and password.

Business Unit (BU)

A BU is generally defined for each entity that maintains and reports on its own transactional data. A BU is a required configuration item that drives security, ledger set-up and processing. SFS implemented multiple BUs to support the State as a whole, and defined each entity’s book of record requirement. Generally, each agency as defined by law has its own BU. However, the majority of the Public Benefit Corporations (PBC01) and miscellaneous entity concepts (MSC01) are included in a single BU and are differentiated by different budgetary departments.

The BU Reporting Tree (RPT_SW_BUS_UNIT) supports the roll-up of BUs by branch of government.

Department

The Department chartfield captures additional organization detail of the individual agency.

The Department chartfield ranges are assigned to agencies to keep the values unique across New York State (NYS). Each Agency/Entity has been assigned three unique leading characters, followed by a numeric range from 0000 to 9999 for its use.

The first 200 codes in the range are reserved for “budgetary only” values.

The Department Naming Standard leaves a total of five ranges in a row for each non-Executive Constitutional Department captured in the 300-399 series.

Department chartfield ranges are by Constitutional Department

The Statewide Department KK Tree (KK_SW_DEPT) is organized in the following manner:

• Level 1: Total State
• Level 2: Budgetary Department
• Level 3: Range of transactional Department values

The Statewide Department Reporting Tree (RPT_SW_DEPT) is organized in the following manner:

• Level 1: Total State
• Level 2: Constitutional Department
• Level 3 and below: Agency/Entity organization concepts

PROGRAM

Information captured in this chartfield relates directly to Appropriation Bill Copy.

The Program chartfield captures related activities that cross organizations and are directed towards the accomplishment of a set of recognizable objectives.

The Program chartfield is considered a statewide chartfield and has been configured under the SHARE SetID. This means all agencies will be able to access the complete list of Program codes in the SFS. This additionally supports the ability to suballocate, transfer and interchange appropriations within and between agencies.

Program code values are assigned in ranges that allow system users to be able to distinguish between agency specific, statewide and community project programs. The Numeric Program codes will capture all programmatic information both specific to Appropriation Bill Copy and agencies. Common Statewide concepts across agencies are combined into a single Statewide Program value to avoid duplicate values. These Statewide values are assigned within a specific Statewide range. To the extent agency specific Bill Copy level or Sub Program values are not duplicated under a common Statewide Concept Major Program, these specific lower level values are represented by individual agency program ranges. The Alphanumeric Program codes will capture appropriated program information for Funds 10250 through 10258 (Community Projects Funds).

The Statewide Program Tree (KK_SW_PRGM) is organized in the following manner:

• Level 1: Total All Programs
• Level 2: Major Program from Appropriation Bill Copy (i.e. all capital letters line)
• Level 3: Budgetary Value – used when establishing statewide budget records. Individual budgetary program values are required for each appropriation under the same Major Program level within the same fund and account combination.
• Level 4: Transactional Value – used by agencies on transactions. Multiple transactional values may be established in order for agencies to further report on spending or to easily distinguish between spending within the same budgetary value across accounts.

The Statewide Program Reporting Tree (RPT_SW_PRGM) is organized in the following manner:

• Level 1: Total All Programs
• Level 2: Major Program from Appropriation Bill Copy (i.e. all capital letters line)
• Level 3 and below: Subprograms – the subprogram can include one or many levels. The last level of the tree contains the transactional value.

FUND

The Fund chartfield captures a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for recording cash and other financial resources, which are segregated for the purpose of carrying on specific activities or meeting certain objectives in accordance with NYS law.

The Fund chartfield is considered a statewide chartfield and has been configured under the SHARE SetID. This means all agencies will be able to access the complete list of Fund codes in the SFS.

Ranges have been assigned by Fund type. Unlike other chartfields, fund values are not designated as budgetary or transactional. Fund values are used for both budgets and transactions.

Fund Chartfield Ranges by Fund Type – Budgetary Basis

A complete list of Fund codes and crosswalk of CAS fund to SFS fund ranges can be found on OSC’s website at: http://www.osc.state.ny.us/agencies/fcm/fundclassmanual.pdf.

There are two Statewide Fund Reporting Trees: one to capture the budgetary basis of Fund groupings and one to capture GAAP basis Fund groupings. The Trees follow these structures:

Budgetary Basis Fund Tree (RPT_SW_FUND_BUDG):

• Level 1: Total Funds
• Level 2: Fund Category
• Level 3: Fund Type
• Level 4: Total Fund
• Level 5: Fund Transaction Detail

GAAP Basis Fund Tree (RPT_SW_FUND_GAAP):

• Level 1: Total Funds
• Level 2: Major Category
• Level 3: Category
• Level 4: Sub-Category
• Level 5: Fund Type
• Level 6: Total Fund
• Level 7: Fund Transaction Detail

ACCOUNT

The Account chartfield identifies the type of resources acquired or disbursed and defines the purpose of a transaction. The Statewide KK Account tree is KK_SW_ACCT and the Statewide Reporting Account Tree is RPT_SW_ACCOUNT.

The Account chartfield is considered a statewide chartfield and has been configured under the SHARE SetID. This means all agencies will be able to access the complete list of Account codes in the SFS.

The Statewide KK Account Tree (KK_SW_ACCT) is organized in the following manner:

• Level 1: Expense Accounts (Most Capital appropriations are budgeted at this level)
• Level 2: SUNY & CUNY are budgeted at this level
• Level 3: Federal funded appropriations are budgeted at this level
• Level 4: State funded appropriations are budgeted at this level
• Level 5: Agencies transact at this level

The Statewide Reporting Account Tree (RPT_SW_ACCOUNT) is organized in the following manner:

• Level 1: All Accounts
• Level 2: Account Type
• Level 3 and below: Subaccount – the subaccount can include one or many levels. The last level of the tree contains the transactional value.

BUDGET REFERENCE

The Budget Reference chartfield captures the fiscal year that the appropriation authority was enacted.

The Budget Reference chartfield is considered a statewide chartfield and has been configured under the SHARE SetID. This means all agencies will be able to access the complete list of Budget Reference codes in the SFS.

Effective October 1, 2015, the format of the Budget Reference chartfield will vary depending upon the budget ledger and use.

• The format of the Budget Reference on appropriations that were not lapsed at March 31, 2015 will be ‘A’ followed by the fiscal year (e.g. A201516). The format for lapsed appropriations at March 31, 2015 will remain as the fiscal year (e.g. 2013-14). The Appropriation Budget Reference will be used by agencies when viewing SFS reports or running a Budget Overview.
• The format of the Budget Reference on the segregations that were not lapsed at March 31, 2015 varies based upon whether the segregation is for the ‘Available’ or ‘Reserve’ segregation. The format for lapsed segregations at March 31, 2015 remained as the fiscal year (e.g. 2013-14).
  • The format for the ‘Available’ segregation, whether active or lapsed at March 31, 2015 is the fiscal year (e.g. 2015-16).
  • The format for the ‘Reserve’ segregation is ‘R’ followed by the fiscal year (e.g. R201516). Reserve segregations are not available for transactional use.
  • The Segregation Budget Reference is used by agencies when viewing SFS reports or running a Budget Overview.
• The format of Budget Reference on financial transactions is the fiscal year (e.g. 2015-16).

Guide to Financial Operations

REV. 07/31/2017