Level of Detail for Budgeting, Accounting, and Financial Reporting
The legacy general ledger account codes contain four-digits and are structured into three hierarchical reporting levels:
- Level 1 - Assigned to accounts used to prepare the Controller's Budgetary/Legal Basis Annual Report; Level 1 account numbers end with two zeros (XX00).
- Level 2 - Assigned to major general ledger accounts which are summarized into Level 1 accounts; Level 2 accounts end with one zero (XXX0).
- Level 3 - Assigned to sub-accounts to Level 2 accounts; Level 3 account numbers do not end with zeros (XXXX).
The Financial Information System for California (FI$Cal) account codes contain one to seven digits and are structured into the following hierarchical reporting levels:
- Level 1 - Represents the Account Type
- Level 2 - Represents the Account Sub-Type by high level categories
- Level 3 - Represents the Account classification. This level may have a 3-digit or 4-digit code.
- Lower Levels - Represents a further breakdown of the account classification detail or is the Account Detail Code. The 7-digit Account detail code is entered on financial transactions.
Agencies/departments must use the appropriate level of detail for budgeting, accounting, and year-end reporting.
Agencies/departments may expand the statewide uniform codes to lower-level accounts as necessary to accommodate agency/department-specific requirements.
For year-end reporting to the State Controller’s Office (SCO), agencies/departments must use the Level 1 legacy codes listed in the Uniform Codes Manual (UCM).
Agencies/departments must be able to report accounting information to the lowest hierarchical level. This reporting requirement does not require agencies/departments to maintain General Ledgers at levels 2 or 3. Instead, agencies/departments can meet the reporting requirements by accounting for the information in subsidiary records/ledgers (e.g., Appropriations Ledger, Revenue Ledger, Accounts Receivable Ledger, etc.) and by maintaining the General Ledger at a more summarized level.
For ease of consolidating like-kind accounts for reporting purposes, the same title has, in some cases, been assigned to different account numbers at different account levels. Agencies/departments must use the lowest hierarchical level account number rather than a higher level account number with the same title. This is mostly applicable when using legacy codes. For example, use legacy account 2341 for Equipment rather than legacy account 2340; use legacy account 3010 for Accounts Payable rather than legacy account 3000; use legacy account 3110 for Due to Other Funds or Appropriations rather than legacy account 3100. In FI$Cal, transactions must be posted to the 7-digit account number, the lowest level account.
Refer to the Uniform Codes Manual (UCM) for a full listing of general ledger accounts and the hierarchical reporting levels.
Subsidiary Fund Information Required for Inter-fund and Intra-fund Transactions
Certain general ledger accounts require a fund and/or organization number to identify the other fund involved in an inter-fund and intra-fund transaction. The accounts and legacy accounts listed below require subsidiary fund coding:
Legacy general ledger accounts that require subsidiary fund coding:
| Legacy Account Title | |
| 1410 | Due from Other Funds |
| 1420 | Due from Other Appropriations within the Same Fund |
| 1730 | Prepayments to Other Funds or Appropriations |
| 2120 | Advances to Other Funds |
| 2170 | Interfund Loans Receivable |
| 3114 | Due to Other Funds |
| 3115 | Due to Other Appropriation within Same Fund |
| 3120 | Prepayments from Other Funds or Appropriations |
| 4010 | Advances from Other Funds |
| 4050 | Interfund Loans Payable |
| 9811 | Operating Transfers In |
| 9812 | Operating Transfers Out |
Accounts that require affiliate and fund affiliate coding:
| Account | Account Title |
| 1222000 | Advances to Other Funds |
| 1225900 | Interfund Loans Receivable |
| 1240000 | Due from Other Funds |
| 1240100 | Due from Other Appropriations (Same Fund) |
| 1309200 | Prepayments to Other Funds/Appropriations |
| 1509000 | Investments in Interfund Building and Construction Loans |
| 1509400 | Investments in Futures |
| 2010000 | Due to Other Funds – Current |
| 2011000 | Due to Other Appropriations Within Same Fund – Current |
| 2012000 | Prepayments from Other Funds or Appropriations |
| 2500000 | Advances from Other Funds |
| 2500210 | Interfund Building & Construction Loans Payable |
| 2500220 | Interfund Loans Payable |
| 4610120 | Other Additions (Unspecified) |
| 6210000 | Transfers to Other Funds |
| 6230000 | Loans to Other Funds |
| 6240000 | Revenue Transfers to Other Funds |
| 6511000 | Unappropriated Transfers to Other Funds |
| 6521000 | Unappropriated Transfers from Other Funds |
Subsidiary GL Account Information Required for Some Accounts
Certain general ledger accounts require subsidiary account numbers. The subsidiary account numbers signify the Accounts Receivable accounts involved in the transactions. The accounts and legacy accounts listed below require subsidiary account coding:
Legacy general ledger accounts that require subsidiary account coding:
| Legacy Account | Account Title |
| 1390 | Allowance for Uncollectible Accounts |
| 1600 | Provision for Deferred Receivables |
Examples of legacy subsidiary accounts include:
1390.1311—Allowance for Uncollectible Accounts–Accounts Receivable–Abatements
1600.1313—Provision for Deferred Receivables–Accounts Receivable– Revenue
1600.1410—Provision for Deferred Receivables–Due from Other Funds
Accounts that require subsidiary alternate account coding:
| Account | Account Title |
| 1209500 | Allowance for Uncollectible AR |
| 1290000 | Provision for Deferred Receivables |
