4 FAH-1 H-100
ACCOUNT STRUCTURE
4 FAH-1 H-110
ACCOUNT STRUCTURE
(CT:FMH-122; 04-22-2013)
(Office of Origin: CGFS/FPRA/FP)
4 FAH-1 H-111 PURPOSE
(CT:FMH-100; 05-04-2012)
This section provides a brief description of the
Department of States Account Structure and Classification Codes which are used
for classifying accounting transactions, data on accounting source documents,
and management information and reports. These symbols and codes are compatible
with regulations established by the Office of Management and Budget, the
Department of Treasury, and the Government Accountability Office. They are
used to facilitate the processing of accounting data for appropriation and fund
accounting, and for the development of financial information for management and
reporting purposes. The same symbols and codes are used for both manual and
automated processing of accounting data. The integrity of financial
information developed through the Departments accounting system depends upon
careful and accurate coding of accounting source documents at all levels of
operation. The importance of complete and accurate coding of accounting
documents cannot be overemphasized.
4 FAH-1 H-112 SCOPE AND APPLICABILITY
4 FAH-1 H-112.1 Operations,
Domestic and Abroad
(TL:FMH-01; 04-15-1994)
a. Appropriation and fund account symbols have
worldwide application. Allotment and operating allowance codes identify
managerial levels having authority to incur obligations against funds made
available to them.
b. The organization codes are used on payroll records
for check distribution purposes, and for the identification of expenses
incurred by allottees for benefiting organizations. Although there are
instances when the allotment code and the organization code identify the same
post or office, both must be shown on all obligating and liquidating documents
to maintain uniformity in applying the account structure for successive
summarization.
c. The use of bureau, office, and post organization
codes is required for accounting purposes. The level to which subordinate
organization codes (staffs, divisions, branches, and sections) are to be used
for internal management reporting purposes is optional, unless their use has
been specifically prescribed for Department-wide financial reporting.
4 FAH-1 H-112.2 Manual and
Automated Operations
(TL:FMH-01; 04-15-1994)
The accounting symbols and codes prescribed herein are
applicable to both manual and automated accounting operations, regardless of
the method or type of equipment employed.
4 FAH-1 H-112.3 Classification of
Accounting Transactions
(TL:FMH-01; 04-15-1994)
Use these codes to classify all transactions applicable to
current and/or prior year funds, processed from the initial funding stage
through the allotment, obligation, liquidation, expenditure, and correction or
adjustment stages, relative to a given appropriation and/or fund. This coding
is required to permit the recording and processing of accounting transaction
data in a uniform manner, and to facilitate the summary reporting of the
processed data for accounting and management purposes.
4 FAH-1 H-112.4 Message/Fund Short
Codes
(CT:FMH-100; 05-04-2012)
a. These are Alpha or Alpha-numeric short codes
consisting of two, three or four letters and/or digits which are used for
reference purposes in telegraphic communications, and for serviced agencies.
b. Whenever the short codes for appropriation or fund
account symbols are used in telegraphic communications, the receiving office
must convert them to the complete account symbol for accounting purposes.
ExamplesState:
Annual Fund 9
Fiscal Year A
S&E Appropriation 19_0113
No_-Year Funds X
Fiscal Year J
OBO Appropriation 19X0535
ExampleCommerce, International Trade Administration
(ITA):
No-Year Funds J
Bureau Code 9
Fiscal Year 01
ITA Appropriation 13X1250
4 FAH-1 H-113 ACCOUNT CLASSIFICATION
STRUCTURE
(CT:FMH-100; 05-04-2012)
a. The sequence of codes and data element fields are
illustrated in 4
FAH-1 Exhibit H-113. Each code provides essential information about the
transaction. To provide flexibility in the overall accounting system and to
reduce workload where feasible, the full sequence or strip is not used for some
transactions. For example, the complete code sequence is not required to
obligate U.S. employees salaries. However, liquidations of such obligations
require the complete code to permit the summarization of expenditures or
accrued costs for accounting and management purposes.
b. In the absence of specific instructions, allottees
will use the complete transaction code structure.
4 FAH-1 H-114 CHECKING ACCOUNT SYMBOLS
(CT:FMH-100; 05-04-2012)
This section provides a list of checking account symbols
assigned to the Financial Service Centers and other related locations by the
Department of the Treasury. See 4 FAH-1 H-730.
4 FAH-1 H-115 GEOGRAPHICAL LOCATION
CODES FOR FOREIGN COUNTRIES/ENTITIES
(TL:FMH-01; 04-15-1994)
a. The two-character country alpha codes are obtained
from the National Bureau of Standards Publication FIPS PUB 10-3 which are
published in accordance with Public Law 89-306 (79 Stat. 1127) and Executive
Order 11717 (38 FR 12315) dated May 11, 1973. The numeric city codes are
provided by the General Services Administration, as published in the Worldwide
Geographic Location Codes.
b. The codes are prescribed for the interchange of
coded formatted machine data between and among agencies and the public.
Specifically these codes are required in the Department of States Real
Property and Personnel records, and in the General Services Administration
(GSA) Real Property Owned and Leased Inventory reporting. See 4 FAH-1 H-800.
4 FAH-1 H-116 SPECIAL ACCOUNTING
CLASSIFICATIONS
(TL:FMH-01; 04-15-1994)
The Department of State Uniform Account Structure includes
special accounting classifications to meet management requirements. See
section for COMSEC Account Numbers; Publishing Services Management System
(PSMS) work orders; and obligation numbers. Other special codes, titles, and
definitions are added as required.
4 FAH-1 H-117 CODE MAINTENANCE
(CT:FMH-100; 05-04-2012)
a. The organization codes, along with the function,
program and activity classifications; object classifications; central services,
paying office codes and checking account symbols; appropriations and/or funds
and allotments; and geographic location codes, are maintained by the Office of
Financial Policy (CGFS/FPRA/FP) in the Department. When changes in an
organization and/or program are approved, the responsible office sends the
changes to CGFS/FPRA/FP. New and revised codes, symbols, and titles are
assigned as required.
b. The first two digits of the Domestic organization
codes, Post codes, other U.S. Agency codes, International Organization codes, and
Special Designator codes are never reassigned. The third-sixth digits of
Domestic codes are reassigned to the extent of changing organization symbols
and titles of existing organizational units. Post codes are not reassigned.
c. Financial Management Handbook, 4 FAH-1, is updated
on a continuous basis to be responsive to management requirements. Revisions
and new material are published by the Directives Staff (A/GIS/DIR).
4 FAH-1 H-118 AND H-119 UNASSIGNED
4 FAH-1 Exhibit H-113
ACCOUNT CLASSIFICATION STRUCTURE
(CT:FMH-122; 04-22-2013)
CODE SEQUENCE (NUMBER OF
DIGITS/CHARACTERS PER CODE/FIELD)
Data Element (3) (4) (2) (3) (14) (2)
(15) (10) (6) (5) (3) (5) (10) (3) (4) (3) (14) (20)
REPORTING POST CODE (3)
ACCOUNTING DATE, MONTH AND YEAR (4)
REPORT CODE (2)
TRANSACTION CODE (3)
FUND SYMBOL/APPROPRIATION (14)
TREASURY BUREAU CODE (2)
ALLOTMENT CODE/GROUP (15)
OBLIGATION NUMBER (10)
ORGANIZATION STRUCTURE (6)
FUNCTION CODE (5)
COST CATEGORY (3)
OBJECT AND SUBOBJECT (5)
BUDGET RESOURCE/PROJECT CODE (10)
PAYING OFFICE CODE (3)
DATE OF PAYMENT, MONTH AND YEAR (4)
CURRENCY CODE (SAME AS POST LOCATOR CODE
FOR THE COUNTRY WITH THAT CURRENCY) (3)
AMOUNT FIELDS (14)
DATA REFERENCE (20)
Reporting Post CodeThe locator
and/or post code of the Post and/or Office which transmits the input data
and/or reports; e.g., 236 for Paris, France; 298 for Paris; and 240 for
BONN.
Accounting DateThe month and year
constitutes the accounting date of the financial document, record and report;
the month prepared and established.
Report CodeA separate code is
used for each report, e.g., RAMC-60, FS-477, FS-478, SF-1221, and List of
Vouchers and Collection Documents for the Month. These are assigned by the FMC
and/or other responsible office.
Transaction CodeThis code identifies
the type of transaction to be processed. Examples include transactions for
funds available, commitments, obligations, disbursements, collections,
advances, etc. These are assigned by the FMC and/or other responsible office.
Fund Symbol/AppropriationThis
symbol identifies the appropriation fund, the agency or agencies involved, the
fiscal year or years included, the Treasury account symbol and the limitations,
if any. The entire appropriation symbol, including any appropriate
limitations, is cited on Advice of Allotment documents,
and is shown on all accounting documents, ledgers, and reports.
(1) STATE DEPARTMENT FUNDSThese
are usually seven-digit numbers.
Emergencies in the Diplomatic and
Consular Service
State Department 19
Fiscal Year (see 4 below) 9
Treasury Account Number
0522
(2) FUNDS TRANSFERRED TO STATEOther
agency funds which are transferred to and accounted for by the
Department of State. These are usually nine-digit numbers.
Salaries and Expenses USAID
(Transfer to State)
Department of State 19
U.S. Agency for International Development 72
Fiscal Year (see 4 below) 9
Treasury Account Number 0100
(3) TRANSFERRED FUNDS WITH LIMITATIONSOther
agency funds which are transferred to the Department of State and which carry
limitations as to obligations and/or expenditures. These are normally ten-position
numbers.
Military Assistance, Executive
(Transfer to State)
Department of State 19
Executive Office of the President 11
Fiscal Year (see 4 below) 9
Treasury Account Number 1080
Limitation (MAAG Training, Prior Years) 5
(4) FISCAL YEAR DESIGNATIONSIn
each of the above examples, the identification of fiscal year or
multiple year funds is a one or two- position code as follows:
Single YearUse the last
digit of the applicable fiscal year.
Example
Fiscal Year 2009 9
Multiple YearUse a
two-digit code separated by a slash line.
Example
Fiscal Years 2009 and 2010 9/0
No YearUse the letter X.
MergedFunds that have lapsed,
consisting of prior fiscal year funds other than last fiscal year or the one
prior to it; use the letter M. (This designation was discontinued based on
Public Law 101-510 dated November 5, 1990, which was implemented by OMB A-34
Part XI.)
Treasury Bureau CodeThis code is
assigned by the Department of Treasury. The code with the Agency Code
constitutes the Agency Locator Code; e.g., 1302 for Commerce, International
Trade Administration (ITA). The ITA Bureau Code 02 is required by ITA on all
accounting and budget documents, records and reports.
Allotment Code and/or GroupThis
four-digit code, assigned by the Department of State, identifies the general
type of expenses and the allottee. Other agencies may use Appropriation Short
Code and Allotment as Allotment Code and/or Group. Allotments which are
restricted in use to specific purposes as a result of appropriation or
apportionment language or Departmental action are identified by the suffix of
the appropriation symbol. See 4 FAH-1 H-300 for
allotment symbols.
(1) DOMESTIC
Domestic Expense 10
Office (Bureau of African Affairs) 15
(2) EXPENSES ABROAD (WASHINGTON)
Washington-held overseas expense 20
Office (Office of Budget, ICASS
U.S. Salaries) 99
(3) EXPENSES ABROAD (FUNCTIONAL/POSTS)
Office (OBO, FSI, IO, PRM, INL)
Allotment to posts and offices 3
Office (Bureau of East Asian and Pacific Affairs)
3
Country (Korea) 10
(4) REGIONAL BUREAU PROGRAM
Program Funds
4
Bureau (Bureau of European Affairs)
2
Allottee XX
Country (SPAIN) 70
Washington-held (EUR) 01
Bureau Total (for Washington use only) 00
(5) REGIONAL BUREAUINTERNATIONAL
COOPERATIVE ADMINISTRATIVE SUPPORT SERVICES
ICASS Funds
5
Bureau (Bureau of Western Hemisphere Affairs) 1
Allottee XX
Country (PERU) 36
Washington-held (WHA) 01
Bureau Total (for Washington use only) 00
(6) WORLDWIDE EXPENSE (WASHINGTON)
Washington-held worldwide expense 60
Budget Office, Reimbursable Detail 34
Obligation NumberThe obligation
number consists of six digits to identify the accounting transaction. The
first position on the left is the last digit of the fiscal year in which the
obligation is established, and the next five positions designate the type and
chronology of the obligations. The obligation numbers are usually assigned
and/or controlled by the accounting office and/or the computer center that are responsible
for the accounting services. That is, these offices may assign blocks of
numbers for use by the posts or offices that transmit input transactions for
data processing, accounting and reporting. Where worldwide numbering systems
are prescribed, they will be documented in 4 FAM, either in the appropriate
accounting chapter or 4
FAH-1 H-900.
The allottee is responsible for the selection and
assignment of the six-digit number on the obligation document and relating it
to the appropriate allotment. The allotment and/or operating allowance code (four
digits) and the obligation number (six digits) constitute the ten-digit
obligation identification number. This combined number serves to identify the
transaction through all the accounting and automated processing steps. For
procurement actions, it serves as the contract number, requisition number, the
order number and the obligation number; for travel actions, including
International Assignment Travel, it serves as the travel authorization number
and the obligation number.
Sample ten-digit number:
Allotment FY Use/assigned by
Post/Allottee
4232 9 00100
The five digits following FY may constitute a single
series of consecutive numbers or a separate series for different types of
transactions.
Organization StructureThe
Department of States organization structure consists of the Office of the
Secretary, Functional Bureaus, Regional Bureaus, Administrative Bureau, Special
Offices and Staffs, and Posts Abroad. The major offices and bureaus are
subdivided into offices and/or directorates, divisions, branches and sections.
The structure abroad consists of Diplomatic and Consular Posts and Specialized
Activities.
The organization codes are established below the
Department and/or Agency and subelement levels to identify the benefiting
organizations for cost purposes, payrolling and personnel management. They
indicate where the managers and supervisors are located. Organization codes
are assigned to domestic offices, points of origin and destination abroad; and
other Federal agencies, International Organizations, and activities serviced by
the Department of State. The detail and sequencing of organizational units are
shown by the organization code structure below.
(1) DOMESTIC (DEPARTMENTAL)
OFFICE OF SECRETARY REGIONAL AND
FUNCTIONAL BUREAUS
Areas 0 to 1
Major Office or Bureau 1
to 9
Office or Directorate 0
to 9
Division 0 to 9
Branch 0 to 9
Section 0 to 9
ADMINISTRATIVE MANAGEMENT
Area
2
Major Office or Bureau 0
to 9
Office or Directorate 0
to 9
Division 0 to 9
Branch 0 to 9
Section 0 to 9
(2) ABROAD
ABROAD (POST AND OFFICE CODES)
Overseas/State Designator 3
Geographic Area 1 to 5
Country 02 to 98
Post/OfficeCity, or Activity 01 to 98
(3) OTHER U.S. AGENCIES
OTHER U.S. AGENCIES (SERVICED BY DEPARTMENT OF
STATE)
Other Agencies 4
Specific Agency 001
to 888
Domestic/Abroad Designator 10
to 30
(4) INTERNATIONAL ORGANIZATIONS
INTERNATIONAL ORGANIZATIONS (SERVICED BY
DEPARTMENT OF STATE)
International Organizations 5
Specific Organization 001
to 888
Domestic/Overseas Designator 10
to 30
(5) UNDISTRIBUTED 9 9 99
This is for use with items of expense not to be
distributed to specific organizations and includes items of insufficient
magnitude to warrant such distribution. See 4 FAH-1 H-400 for
organization codes, titles, and purpose.
Function Codes
The budget activity, function, program and activity
classifications, which identify the programs and activities funded under the
Departments appropriations and other fund symbols, are included in the
function codes. The function code consists of four positions within the
Departments Account Structure and is used to identify and report these types
of expenses. See 4
FAH-1 H-500 for function codes, titles, and definitions.
Cost Category
The cost category code identifies the type of work or
service performed, such as maintenance and repair of real property, migration
and refugee assistance, etc. This category may include more than one object
classification, and is, therefore, major to the object class.
Object and Subobject Codes
The object classifications identify the kinds of service,
materials and other resources used by the Department of State and serviced agencies,
and for which U.S. Government payments are made. The basic object codes are
prescribed by the Office of Management and Budget, OMB Circular No. A-11. The
more detailed classification, which the Department requires is set forth in 4 FAH-1 H-600.
Budget Resource, Project Codes
This is a ten-position number and/or field and is used to
identify projects of agencies serviced by State, Real Property or Building
numbers, Budget Resource classifications, Conference numbers, etc.
Paying Office Codes
On liquidation documents, the paying office is identified
by the three-digit post code which corresponds to the servicing post. See 4 FAH-1 H-720
for the list of paying office codes. The servicing post code is also used when
payments are actually made by a Treasury Regional Disbursing Office (RDO).
This code is required to be shown on liquidation documents in connection with
payments for others.
Accounting Date and/or Date of
Transaction/Payment
This date consists of six digits for month, day and year;
e.g., 063011. The payment date currently shown in the system consists of
month and year; i.e., 061. This code is required to be shown on liquidation
documents in connection with payments for others. The use of this code for
payment for self is optional. Posts for which disbursements are made by a
Treasury RDO use the date on which the liquidation documents are prepared for
payment. For example, posts use current months payment date through the
Final Submission of liquidation documents to the Treasury RDO for that
month. Documents prepared after that date are coded with the following months
payment date. When documents are not paid by the Treasury RDO in the current
month as shown by the payment date, reconciliation by/or for the post is
required to balance Form SF-1221, Statement of Transactions According to
Appropriations, Funds, and Receipt Accounts (Foreign Service Account).
Currency Code
These codes are the same as the funding, post, or locator
codes for the countries with those currencies. When two or more currency codes
are required in a country, special currency codes are assigned.
Amount Fields
Amount fields consist of 14 positions each, as required.
For example, the RAMC-60 magnetic tape input record transmitted to Defense
Intelligence Agency (DIA) has four amount fields to combine obligations this
month, obligations to date, liquidations this month and liquidations to date in
one magnetic tape input record, cut at the lowest reporting level in the
RAMC-60 report, the expense code or subobject code.
Data Reference
This field is provided for cross reference and/or
distribution of costs for related budget and/or resource management codes
and/or identification numbers. For example, GBL, TR, social security, property
ID, etc. Also, when funds are obligated for security purposes under the
Security Resources Management System (SRMS), and later costs must be
distributed by Property and/or Building Number, this field is used for cost
distribution purposes.