| The Accounting Classification Code Structure (ACCS) will change with the implementation of CBS. This new ACCS is a Department-wide approved structure that will be used by all bureaus as they implement CBS. The CBS ACCS is illustrated below, followed by details for each element:
CBS utilizes a standard ACCS structure composed of 9 individual elements: Bureau Code, FY, Fund, Organization, Program, Project, Task, Object Class, and User-Defined Field. The following information provides a description for each of the individual elements:
Bureau Code
The CFS identifies a Bureau by the Treasury assigned code. The Department of Commerce has many Bureaus and the code assigned to NOAA is 14. The Bureau code for BXA is 13.
Fiscal Year
The fiscal year is recorded as part of each transaction within the CFS. Although a 2 digit FY code is displayed on the CFS screens, all date fields are stored in a Y2K compliant format (with the FY always represented as YYYY).
Fund
Within an appropriation, there may be multiple fund code identifiers. For example, the 13X1450 appropriation for Operations, Research, & Facilities includes separate fund code identifiers for Reimbursable and Internal Fund. Funds may have multiple programs with different fiscal years. Within CFS, the fund is determined based on pre-defined relationships with program/project-task codes.
Organization
Within the CFS, the organization code consists of up to 7 levels. CAMS will use the NFC assigned organization code, excluding the first two digits, which are used to identify the bureau code. NOAA has designated the first 2 levels of the organization code as the Financial Management Center (FMC).
Program
The program code includes the activity, sub-activity, line item, and bureau-unique information. Programs may have multiple projects, fiscal years, and fund codes.
Project
Project codes are unique within a Bureau and relate to only one fund and program combination; equivalent to FIMA Tasks which are converted to the CBS Project Code by adding a leading digit to identify the applicable line, staff, or program office.
Task
Further breakdown of project; equivalent to FIMA Phase Codes which are currently converted to the CBS Project Code by using the letter "P" as a prefix.
Object Class
Consists of object, sub-object, sub-subobject, and function code; NOAA will only use the first two levels with the exception of Rel-Tek required codes. NOAA's current object class codes will be used as the object and sub-object within CBS. Click here to view NOAA's valid object classes.
User-Defined Field
This element was provided to meet Bureau-unique needs but will not be used by NOAA at this time.
Certain ACCS elements will be populated based on defaults or values entered in previous fields. For example, fund and program codes will be determined based on the project-task entered by a user. Default values may be established for the Bureau, fiscal year, and organization.
The new structure accommodates all of the elements within FIMA's accounting code although the terminology may be different. Unlike FIMA, which does not edit Phase Codes for validity, the CBS CFS does. Most existing FIMA Phase Codes have already been converted to the CBS Task Code and entered into the CBS CFS validation tables.
Detailed ACCS examples are provided for each line office under ACCS Examples. The examples also compare the CBS ACCS to FIMA. |