Enterprise Systems

FIRMS Data Element Dictionary: State GL Account Number

Element Name: State_GL_Account_Number
Element Length: 8
Element Type: Char
Format: XXXXXXXX
FIRMS
Data Element
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Definition

State GL Account Numbers are established by the Department of Finance to identify State General Ledger Accounts. Campuses must be capable of reporting detail to the state GL Account level represented by codes by the following chart. This level reporting does not require that the General Ledger itself be maintained at this level. This level of detail represents level 3 grouping for State GL Accounts.

Four-Digit Reference Code (Subsidiary Code)

Provision must also be made to identify and report additional subsidiary information for some general ledger account codes, e.g., the fund involved in inter-fund and intra-fund transactions must be identified with a Reference (Subsidiary) code for the following General Ledger Accounts:

  • Due from Other Funds or Appropriations (1400XXXX)
  • Prepayments to Other Funds or Appropriations (1730XXXX)
  • Advances to Other Funds (2120XXXX)
  • Due to other Funds or Appropriations (3110XXXX)
  • Prepayments from Other Funds for Appropriations (3120XXXX)
  • Advances from Other Funds (4010XXXX)
  • Operating Transfers In (9811XXXX)
  • Operating Transfers Out (9812XXXX)

This is the lowest level of detail required for reporting to the State Controller's Office. This level of detail represents level 4 grouping for State GL Accounts. Definitions and standard entries for these accounts will be included in the State Administrative Manual. Refer to the SAM manual for authorized account usage by fund type.

Valid Values

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