Enterprise Systems

FIRMS Data Element Dictionary: Legal Account Type

Element Name: Legal_Account_Type_Code
Element Length: 4
Element Type: Char
Format: XXXX
Data Element


A code established by the Department of Finance to group General Ledger Accounts base on GASB Financial classification. This level of detail represents level 1 groupings for State GL Accounts and it's used by the State Controller's Office to prepare the Controller's annual Report; Level 1 account numbers end with two zeros (XX00).

Definitions and standard entries for Level 1 State GL accounts will be included in the State Administrative Manual. Refer to section 7600 of the SAM manual for more information.

Valid Values

Query FIRMS Database for Valid Values