Enterprise Systems

FIRMS Data Element Dictionary: Legal Object Category Code

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


A code established by the Department of Finance to identify the grouping for State GL Accounts into a higher level financial summary. This level of detail represents level 2 grouping for the State GL Accounts. Campuses must be capable of rolling-up and reporting detail to the State GL Account level two for reporting to the State Controller's Finance. This level of reporting is at the summary level and does not require that the General Ledger itself be maintained at this level.

Definitions and standard entries for Level 2 State GL accounts will be included in the State Administrative Manual. Refer to section 7600 of the SAM manual for more information.

Valid Values

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