V. Chart of Accounts (COA) Governance

Guide to Financial Operations

V.3.E Programs

V. Chart of Accounts (COA) Governance
Guide to Financial Operations

The Program ChartField captures related activities that cross organizations and are intended to accomplish a similar set of recognizable objectives.

Information captured in Program relates directly to Appropriation Bill Copy. Program is required on all appropriated expense transactions. Program is considered a statewide ChartField, and as such has been configured under the SHARE SetID, which means all agencies will be able to access the complete list of Program codes in the SFS. This also supports the ability to suballocate, transfer, interchange and apportion appropriations within and between agencies.

The Program ChartField is five alphanumeric characters in length. Numeric Program codes will capture all programmatic information both specific to Appropriation Bill Copy and agencies, with the exception of appropriations for Funds 10250 through 10258. Alphanumeric Program codes will capture appropriated program information for Funds 10250 through 10258.

Common statewide concepts across agencies are combined into a single Statewide Program to avoid duplicate values. These statewide values are assigned within a specific statewide range. To the extent agency specific Bill Copy level or Sub Program values are not duplicated under a common statewide concept major program, these specific lower level values are represented by individual agency program ranges. The COA Handbook on the SFS Program website contains a comprehensive listing of common statewide concepts under program topic.

Non-appropriated expenditure transactions will use the Program code “99999”. Ranges are assigned to agencies, beginning with the 1xxxx series, to keep the values unique across New York State. Ranges were originally assigned by alphabetical order of agency/entity name. Additional ranges will be assigned the next available series of codes. ChartField attributes are assigned to Programs to establish if a Program is eligible or non-eligible for Fringe Benefits billing (values of “Y” for yes and “N” for no).

A complete list of ranges by agency/entity can be found in Appendix A of the COA Handbook. For additional instruction on this topic, visit job aid Reporting Tree published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and password. The Statewide Program Reporting Tree can be found on the SFS Coach and is organized as follows:

Level 1: Total Programs
Level 2: Major Program from Appropriation Bill Copy (i.e. all capital letters line)
Levels 3 and below: At a minimum, these levels must capture additional line-item programmatic detail in Appropriation Bill Copy, and may also capture agency-specific information that directly rolls-up to the level of detail in Appropriation Bill Copy. For Capital Programs, Level 3 must capture Purpose and Level 4 must capture line item detail.

All agencies/entities must conform to the first two levels (or three levels for Capital) of use in the Program Tree, at a minimum, as these levels are used for statewide reporting.

For additional instruction on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and password.

To add or modify a Program value, complete the COA Change Request Form which can be found on SFS Coach and submit it to [email protected].

Guide to Financial Operations

REV. 04/06/2018