Date: April 29, 1997 Code: AD NOAT 97-24

To: Financial Managers

Accounting Officers

Budget Officers

From: George A. Pardon

Accounting Director

Business and Finance

Subject: 1997/98 Financial Record System (FRS) Code Book

Attached is the 1997/98 Financial Record System (FRS) Code Book. The codes and titles displayed in the Code Book will be available in the Financial Classification Tables and the Systemwide Dictionary effective with the 1997/98 Fiscal Year. A test version of the Financial Classification Tables and the Systemwide Dictionary can be made available sooner for testing against campus data. The following is a summary of the changes in the FRS Code Book:

Section D

The use of imbedded meaning in account numbers has been substantially minimized. For example, the third digit no longer identifies the program classification for subsidiary ledger accounts. However, since a certain level of imbedded logic may be currently used in local campus FRS programs, the current structure has been preserved to minimize the need for local programming modifications (to any ad hoc reports or feeder systems in the near future).

An example of this is the current usage and the structure of General Fund Subsidiary ledgers. The first two digits of the SL account numbers (11, 21, 31, 34, & 35) will remain the same to accommodate proper processing of the Year-End Roll program.

Section E

New accounts were added for the 1997/98 Fiscal Year to capture the required level of financial detail in accordance with GAAP/FIRMS reporting standards.

The restriction on subcodes and account controls has been removed. Global subcodes and account controls are no longer restricted by State Fund, CSU Fund, Program, Project, subledger accounts, etc.

The use of any "unassigned" account controls and subcodes will be rejected during the on-line or daily batch update. Please refer to Sections F and G for a comprehensive list of valid account controls and subcodes.

Financial Managers, Accounting Officers, Budget Officers

AD NOAT 97-24

Page 2

Section E (Continued)

Within every State Fund, the chart of accounts is organized by the CSU Fund and the GAAP/NACUBO/IPEDS/FIRMS program classification. This section has been revised to provide the following information:

- A brief description of the CSU Fund.

- The FRS SL and GL chart of accounts which includes State and CSU fund names, GAAP/NACUBO fund classification, GAAP/ NACUBO/IPEDS/FIRMS program codes and titles, SL and GL global account numbers, and SL and GL global ranges.

- The State Capital Outlay funds are organized by SL global, GL global, and SCO subfund, category, program, program element, program component, and program task as defined in the Governor's Budget Act.

Section F

This section now includes FIRMS Object Codes.

Section G

Includes FIRMS Object Codes and no longer references Budget Data System Allotment Codes.

Section H

The existing CSU program classification was revised to comply with NACUBO's accounting and reporting standards. This section also includes NACUBO's program classifications as defined in the FARMS manual.

Section I.2.2

Added/deleted/changed payroll Budget Function Codes to comply with the GAAP/NACUBO/IPEDS/FIRMS expenditure program reporting requirements.

Appendix 2

Appendix 2 has been eliminated.

Please contact Mr. Sedong John, Financial Data Coordinator, at (562) 985-2889 with related questions. If you would like a test version of the Financial Classification Tables and the Systemwide Dictionary, contact Mr. Denham Johnson at (562) 985-9453.

Attachment (FRS Code Book, distributed to campus Accounting Officers)

GAP:LBG:js AD NOAT 97-24

c: Chancellor's Office Staff