The key data fields and values used on transactions to specify an accounting distribution. Each ChartField is used to record a specific type of financial data. A combination of ChartFields defines an account distribution used to create journal entries in the general and subsidiary ledgers. The ChartFields used in the accounting system are:
? Business Unit
? Fund
? Department
? SID
? Program
? Account
? Project
? ChartField 1
? ChartField 2
? Budget Reference
Business Unit
The Business Unit Chartfield can represent an organization or sub-set of an organization that is independent with regard to one or more operational or accounting functions. This ChartField may have different definitions in the various modules. The State of Connecticut's Accounting System modules define Business Units at different levels. General Ledger has one Business Unit: State. Accounts Payable, Purchasing and Accounts Receivable modules have lower level definitions. It is a required ChartField on all expenditure and revenue transactions.
The Fund ChartField is defined as a financial and accounting entity with a self-balancing set of accounts. It records cash and other financial resources, with related liabilities, fund balance, and any corresponding changes, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitation. It is a required ChartField on all expenditure and revenue transactions.
Identifies the financial management organizational entity associated with a particular financial transaction. Organization values represent any divisional breakdown of an entity into operating units. They are used to capture the financial management view of the state's agencies, boards, and commissions. Combined with other ChartField values, they form the basis for department budgets that track expenditures and revenues. It is a required ChartField on all expenditure and revenue transactions.
SID (Special Identification Code) is used to uniquely define appropriation budgets by tying an accounting transaction back to the appropriations act via a combination of other ChartFields - Fund + Dept + SID. The SID also defines the source and use of funding in non-appropriated Funds. It is a required ChartField on all expenditure and revenue transactions.
Certain rules apply regarding the use of specific SID's in a particular fund. The following Fund/SID combinations are valid:
| Fund Class | Fund Range | Valid SID's |
|---|---|---|
| Budgeted Funds | 11000 | 10000 to 19999 |
| Budgeted Funds | 12001 | 10000 to 19999 |
| Budgeted Funds | 12003 to 12004 | 10000 to 19999 |
| Budgeted Funds | 12006 to 12007 | 10000 to 19999 |
| Budgeted Funds | 12009 to 12010 | 10000 to 19999 |
| Budgeted Funds | 12013 to 12014 | 10000 to 19999 |
| Capital Projects | 13000 to 13999 | 20000 to 49999 |
| Capital Projects | 17000 to 17999 | 20000 to 49999 |
| Debt Service | 14000 to 14999 | 40000 to 49999 |
| Enterprise | 21000 to 21999 | 40000 to 49999 |
| Fiduciary | 30000 to 39999 | 40000 to 49999 |
| Grant Transfers | 12060 | 20000 to 49999 |
| Grant Transfers | 12060 | 90000 to 99998 |
| Grant Transfers | 12062 | 20000 to 39999 |
| Grant Transfers | 12062 | 90000 to 99998 |
| Internal Service | 22000 to 22999 | 40000 to 49999 |
| Special Revenue - Not Budgeted | 12002 | 40000 to 49999 |
| Special Revenue - Not Budgeted | 12005 | 40000 to 49999 |
| Special Revenue - Not Budgeted | 12008 | 40000 to 49999 |
| Special Revenue - Not Budgeted | 12011 to 12012 | 40000 to 49999 |
| Special Revenue - Not Budgeted | 12015 to 12059 | 40000 to 49999 |
| Special Revenue - Not Budgeted | 12061 | 40000 to 49999 |
| Special Revenue - Not Budgeted | 12063 to 12066 | 40000 to 49999 |
Captures related activities that cross organizations and are directed towards the accomplishment of a set of recognizable objectives. The State may set up program ChartField values to track revenue and expenditures for, and apply budgetary control to, programs within each business unit. It is a required ChartField on all expenditure and revenue transactions.
Used to specify the balance sheet account or operating account (i.e. expenditure or revenue codes) on financial transactions. Each account is assigned an account type which indicates whether the value entered in the Account ChartField is an asset, liability, fund equity, expenditure or revenue type account. It is a required ChartField on all expenditure and revenue transactions.
Captures and controls project and grant information. The accounting system supports both Project and Grant ChartField values in the same database table. The Project ChartField is designed to track project and grant financial activity, which can cross budget years, funds and departments. It is a required ChartField on all expenditure and revenue transactions.
Until the Project/Grant module is fully implemented, this field will be used to capture data relating to activities of a particular project or grant. It is a required ChartField on all expenditure and revenue transactions posted to Project 3 Budgets.
ChartField 2 is used for capturing agency specific values that are not captured by any of the other ChartFields, such as function, activity, and extension fields. It is not a required ChartField on expenditure and revenue transactions.
Budget Reference
Enables users to identify separate overlapping budgets that share the same combination of non-budget reference ChartFields. The fiscal year is used as the Budget Reference.
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