CBS Accounting Classification Code Structure (ACCS)


Commerce Business System (CBS) uses a standard ACCS structure composed of nine individual elements: Bureau Code, Fiscal Year, Fund, Organization, Program, Project, Task, Object Class, and a User-Defined Field.  The CBS accounting classification code structure (ACCS) applies to all DOC bureaus utilizing CBS.   

Values are required for each ACCS component and the CFS automatically validates the ACCS as part of the data entry process.  A complete ACCS is required for each transaction entered in the Core Financial System (CFS) and other CBS modules.  The system generates the applicable general ledger entries based on the module, screen, document type, and ACCS values. 

CBS provides flexibility to establish funds control at various levels which ensure that available funds are not exceeded.  The system uses the accounting classification code structure to verify funds availability for commitment, obligation, and accrual transactions.

CBS ACCOUNT CLASSIFICATION STRUCTURE (ACCS)
(A - Alpha Numeric     N - Numeric)

BUREAU

FISCAL YEAR

FUND

PROGRAM

ORGANIZATION

PROJECT

TASK

OBJECT CLASS

USER DEFINED

NN

NNNN

NNNN

NN-NN-NN-NNN

AA-AA-AAAA-NN-NN-NN-NN

AAAAAAA

AAA

NN-NN-NN-NN

NNNNNN

EXAMPLE:

14

2018

1053

01-03-06-003

10-16-0000-00-00-00-00

S8NSPGW

P00

31-20-26-03

0000000

 

CBS ACCS COMPONENTS

COMPONENTS

DESCRIPTIONS

BUREAU

  • The CFS identifies bureaus based on Department of Treasury assigned codes. 
  • Prior to using a bureau code, it must be established on the Bureau Code Maintenance Screen (GL004) in CBS. 
  • The code assigned to NOAA is 14, which is usually the default value on most screens. 
  • Other bureau codes are valid for use as NOAA provides financial management cross-servicing to other agencies.

FISCAL YEAR

  • The fiscal year is recorded as part of each transaction within the CBS.  
  • Although the system maintains the 4-digit fiscal year, a 2-digit FY code is displayed on certain CBS screens.

FUND

  • Appropriations may have multiple periods of availability which require different fund codes.¬†
  • Within CBS, each fund has pre-defined relationships with program/project-task codes.¬†
  • During the data entry process, the applicable fund code will be populated based on the project being specified.
  • Fund codes consist of four (4) numeric digits which are established on the Fund Code Maintenance Screen (GL013) in CBS.

PROGRAM

  • The program code is composed of four (4) segments which consist of 2-digits each for the activity, sub-activity, and line item and 3-digits for the bureau-unique segment. 
  • The bureau-unique segment may be used to identify a Program, Project, and Activity (PPA), which is any item below the line item or lowest level that is included in the funding table of the Conference Report. 
  • Programs may be associated with multiple fiscal years, fund codes, and project/task codes. 
  • Programs are established by fund code.  Therefore, if one program is used by multiple fund codes, the program must be set up in each applicable fund.  
  • Numerous projects may be associated with a program.  During the data entry process, the applicable program code will be populated based on the project being specified. 

ORGANIZATION

  • CBS uses the National Finance Center (NFC) assigned organization codes.  The CBS organization code consists of seven (7) levels. 
  • Most organizations within NOAA normally utilize up to the 4th level of the organization code. ¬†Certain organizations may be broken down further. 
  • Since all seven (7) levels of the organization code must be populated, remaining segments are zero filled. 

PROJECT

  • Project codes are unique within a bureau and relate to only one fund and program combination. 
  • Project codes are used to provide a more granular level for detailed tracking and reporting within a given program.
  • Project codes consist of seven (7) positions and are established on the CM004 Project Code Maintenance Screen in CBS.
  • The first (1st) position of the Project Code identifies the applicable line, program, or staff office for no-year funds. 
  • For ORF and PAC funds, the first (1st) position identifies the fiscal year. This character will change in subsequent years.   Click here to view NOAA’s Project/Task Form & Completion Procedures.

TASK

  • Although a project is only linked to one program/fund, each project may have multiple tasks. 
  • Tasks breakdown specific projects into a more granular level for detailed tracking and reporting.
  • Task codes consist of three (3) positions and are established on the task code pop-up window on the CBS Project Code Maintenance Screen (CM004). 
  • End-dates can be established for each task on a project when new obligations should not be incurred.  This applies to projects linked to programs no longer in the budget structure or at the completion of reimbursable projects.

OBJECT CLASS

  • This element contains four (4) segments which consist of 2-digits each for the object, sub-object, sub-sub- object, and function codes.  
  • They are established on the Object Class Code Maintenance Screens (GL051 thru GL054) in CBS.
  • The standard object class structure is derived from the OMB Circular A-11.
  • Click here to view NOAA's valid object classes.

USER DEFINED

  • This element was provided to meet bureau-unique needs but is not used by NOAA at this time for accounting classification purposes.
  • The user defined field contains six (6) positions with a default value of zero in each. 
  • This field may be used by organizations, such as the Finance Office, for document routing by using employee identification numbers. 

 

Click here for ACCS & General Budget Information