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 - 1. General Information


General Information

The Coding Manual provides an authoritative source of information concerning codes and coding procedures necessary to fully record transactions relating to the Advantage financial system. 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. Codes are alpha/numeric characters assigned to represent entries, transactions, or data elements required to affect a desirable flow of information. The primary purpose of the financial system is to facilitate the collection, classification, and reporting of information consistent with the needs of various levels of management. It provides a common language through which complete, accurate, and valid data can be obtained for use in day-to-day administration, as well as for top level management evaluation and reporting. Care must be emphasized when coding input documents. To obtain uniform interpretation, all questions relating to the Coding Manual will be resolved by the Division of Accounting. Questions or coding problems arising in a district should be channeled through the District Resource or Project Managers.

Coding Changes

The Department is assigned the responsibility for the design, development and subsequent revisions of the coding structure in the Advantage financial system. In addition, the Division of Accounting also has responsibility for issuing and revising accounting codes and procedures. Requests / Recommendations for changes in codes should be directed to the Data Management Section in the Division of Accounting. System maintenance is necessary when the financial system has to be modified to accommodate changes in the way the Department conducts business. System modifications can be classified into two broad categories:

  1. Normal system revision or enhancement which requires no additional justification.
  2. System projects that do not fit in the above category.

The four documents used to initiate or communicate system modifications are:

  1. Change Request Memos (CR) - are required for actual computer program changes.
  2. T-Memos - are used to activate, inactivate and revise information in the Chapter 1, General Information Advantage Tables.
  3. Table Maintenance Forms - are used to add and revise information in Advantage Tables that do not require a T-Memo. Currently the forms are being used for Reporting Codes and Activity Codes.
  4. Accounting Bulletins Memos - are used to communicate pertinent and helpful information to all department employees, target groups and external customers. More detailed information related to the Advantage coding structure and actual codes currently being utilized can be found by logging into Advantage and using the “Help” Function on the primary panel.

- ^ Coding Manual Volume 1 - Index 2. Transaction Codes (No Longer Used) ›

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