California Department of Transportation
 
Page Title: Division of Accounting with various images

Clark Paulsen, Division Chief

CODING INFORMATION

The information contained in this section is from the Division of Accounting's Coding Manual. This information is presented in an effort to aid in reading Department Expenditure Reports.

CODING MANUAL VOLUME 1 - 11. Other Codes


General

This chapter defines various code classifications used by the Department.

Advantage codes are generally categorized as Chart of Account (COA) Elements. The categories of COA Elements are Fund Accounting Elements, Budgeting Elements, Organizational Elements, Programmatic Elements and Cost Accounting Elements.

For most departmental organizations, an individual employee will need to be familiar with only a few codes; and of these codes, only a few digits will be variable.

In many instances, the type of code used for one field will be dependent upon the codes used in other fields. Whenever possible, these coding requirements have been noted and the cross-reference given. To assure accuracy and minimize coding errors, the reference should be reviewed before determining the appropriate code.

Unit Codes

The Unit code, as discussed here refers to the organizational work Unit. In Advantage, Unit codes are categorized as Organizational elements.

The Unit code is a unique, randomly generated, 4 character number (no alpha) which is used to identify the work unit. The Source District is inferred by the Advantage Unit code. Each Unit code has a one-to-one relationship with the related Source District. Each district is assigned a two digit numeric code as shown in Table 1-1.

The organization of the districts may vary; therefore, individual codes assigned for similar functional units may vary from district to district. Unit codes are required in transactions involving expenditures.

When used with time sheet transactions, the Unit code is generally the unit to which the employee performing the work is regularly assigned. Unit codes should not be confused with the SCO Payroll Unit which is used as a locator code so the SCO knows where to send paychecks.

To modify, add, activate or deactivate a Unit code, the requestor fills out the Advantage Unit-Table Maintenance form (FA1035) and submits to the Project Management Application Systems for approval. The Project Management Application Systems will forward the approved Unit code request to Data Management Section to update the Advantage Unit Code Table.

Unit Code Table Roll-up Definitions

Division A flag that controls the requirement or prohibition of a Division code when establishing Unit codes for the Department and Fiscal Year combination.

Group A flag that controls the requirement or prohibition of a Group code when establishing Unit codes for the Department and Fiscal Year combination.

Section A flag that controls the requirement or prohibition of a Section code when establishing Unit codes for the Department and Fiscal Year combination.

District A flag that controls the requirement or prohibition of a District code when establishing Unit codes for the Department and Fiscal Year combination.

Bureau A flag that controls the requirement or prohibition of a Bureau code when establishing Unit codes for the Department and Fiscal Year combination.

Table 1-1

District Code Assignments

District

Code

District Name

01

EUREKA

02

REDDING

03

MARYSVILLE

04

OAKLAND

05

SAN LUIS OBISPO

06

FRESNO

07

LOS ANGELES

08

SAN BERNARDINO

09

BISHOP

10

STOCKTON

11

SAN DIEGO

12

IRVINE

13

HEADQUARTERS

14

PSEUDO ACCOUNTING

15

TOLL BRIDGE FUND ACCOUNTING

16

DIVISION OF PROCUREMENT AND SERVICES

17

DIVISION OF PERSONNEL MANAGEMENT

18

OFFICE OF ASSET MANAGEMENT

19

OFFICE OF AFFIRMATIVE ACTION & EQUAL OPPORTUNITY

20

INFORMATION TECHNOLOGY

21

OFFICE OF PROGRAM EVALUATION AND ANALYSIS

22

DIVISION OF ADMINISTRATION

23

RIGHT OF WAY SERVICE UNIT

24

DIVISION OF POLICY AND ADMINISTRATION

32

DIVISION OF EQUIPMENT

33

PSEUDO ACCOUNTING

42

LEGAL DIVISION

43

DIVISION OF ENVIRONMENTAL ANALYSIS

44

DIVISION OF PROJECT MANAGEMENT

45

DIVISION OF PAVEMENT

46

HIGH-SPEED RAIL AUTHORITY (HSR)

50

DIVISION OF LOCAL ASSISTANCE

51

DIVISION OF TRAFFIC OPERATIONS

52

DIVISION OF RIGHT OF WAY

54

DIVISION OF CONSTRUCTION

55

DIVISION OF HIGHWAY OPERATIONS

56

DIVISION OF MAINTENANCE

57

DIVISION OF ENGINEERING SERVICES

58

SACRAMENTO TRANSIT DEVELOPMENT

59

DIVISION OF ENGINEERING SERVICES

60

OFFICE OF TRAFFIC IMPROVEMENT

62

BUSINESS ENTERPRISE PROGRAM

63

DIVISION OF AERONAUTICS

64

DIVISION OF MASS TRANSPORTATION

65

DIVISION OF NEW TECHNOLOGY & RESEARCH

70

DIVISION OF LOCAL PROGRAMS

71

DIVISION OF HAZARDOUS WASTE MANAGEMENT

72

DIVISION OF TRANSPORTATION SYSTEMS INFORMATION

74

DIVISION OF TRANSPORTATION PLANNING

75

DIVISION OF RAIL

76

Equipment Service Fund

77

DIVISION OF AUDITS AND INVESTIGATIONS

79

INFORMATION SECURITY & OPERATIONAL RECOVERY OFFICE

80

DIVISION OF TRANSP. PROGRAMMING

81

DIVISION OF ACCOUNTING

82

DIVISION OF BUDGETS

83

STATEWIDE PRORATA/SWCAP

84

B T & H

85

DIRECTORS OFFICE

86

BUDGET AND PROPRIETARY

87

PROPRIETARY CONTROL

88

CIVIL RIGHTS PROGRAM

89

PROGRAM 50 - PSEUDO

90

BUSINESS, TRANSPORTATION AND HOUSING AGENCY

91

OFFICE OF TRAFFIC SAFETY

92

DIVISION OF INNOVATIVE FINANCE

95

OFFICE OF EXTERNAL AFFAIRS

96

SPECIAL FUNDED PROJECTS - PSEUDO

97

CALIFORNIA TRANSPORTATION COMMISSION

99

LOCAL ASSISTANCE-STATEWIDE PROJECTS

Accounting Period / Fiscal Year

Financial activity is segregated into monthly and annual cycles referred to as Accounting Periods and Fiscal Years, respectively. Financial data can be reported and analyzed based on the Accounting Period and/or Fiscal Year in which the data was recorded in Advantage.

Valid Accounting Periods in Advantage are identified on the Accounting Period table (APD). The APD table allows the user to identify all the accounting periods by fiscal year, including adjustment periods. The fiscal year starts with July 1st and ends June 30th. For example, July financial data recorded is in Accounting Period 01, August financial data recorded is in Accounting Period 02, and so on. Accounting Periods 13 to 98 are for year-end adjustment periods.

Two accounting periods have a special meaning within Advantage, 0 and 99. The Annual Closing Process expects these values for each fiscal year. Closing entries are posted to the 99 period in the year closed and all forwarded balances are posted to the 0 period in the new year.

The three important fields on the Accounting Period table are as follows:

End Date: The last calendar date associated with the end of an Accounting Period. This date is used for reporting only.

Closed: A flag to indicate that an Accounting Period is closed to further activity. The term often given to this type of close is a 'soft' close.

Closing Process Run: A flag to indicate that the Monthly Closing Process has been successfully run against the Accounting Period.

Activity / Sub-Activity

The Activity/Sub-Activity fields have varying uses to categorize financial activity for management reporting across Caltrans districts and divisions. If a greater level of detail is needed than is captured in the Activity field, the Sub-Activity field is used. The Activity and Sub-

Activity Codes are to represent Work Breakdown Structure (WBS) codes. The actual WBS codes entered in Staff Central will not become Advantage coding elements but are represented in the name of the associated Activity/Sub-Activity Codes. A crosswalk was developed to support

the interface from Staff Central to Advantage to translate the WBS codes to Advantage Activity and Sub-Activity codes. Reporting by WBS is facilitated by selecting the coding element's name in addition to the code itself. Values used in the Activity and Sub-Activity fields must be tabled

prior to use.

The Activity and Sub-Activity codes are each unique 4 character numbers (no alpha). To modify or add Activity/Sub-Activity Code, the requestor fills out the Advantage Table Maintenance Activity Code form and submits to Data Management Section to update the Advantage

Activity/Sub-Activity Code Table.


10.10. Statutory Reporting Account Codes (No Longer Used) ^ Coding Manual Volume 1 - Index -

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