SUBSECTION 7.1.1.2 AGENCY DESIGNATED CODES

7.1.1.2.1

Purpose and Scope

Effective Date:

July 1, 1998

The purposes of the uniform charts of accounts for program, sub-program, sub-sub-object, and sub-source codes are to: Provide agencies the means for internal comparison and analysis of activity at a detail level. Allow agencies to develop an internal, common coding system to report on agency activity.

7.1.1.2.2

Code Approval

Effective Date:

July 1, 1998

Use of agency designated codes are at the option of the agency, except that program codes must be established through the budget process and any legal restraints established by the state of Washington. The Department of Social and Health Services and the Department of Corrections require approval by OFM for sub-program and budget unit codes.

7.1.1.2.3

Application

Effective Date:

July 1, 1998

7.1.1.1.3.a	Program Codes - Used to identify the major activities or functions within a single agency.
7.1.1.2.3.b	Sub-program Codes - Used to identify activity within a program.
7.1.1.2.3.c	Sub-sub-object Codes - Used to identify a particular expenditure item within a sub-object.
7.1.1.2.3.d	Sub-source Codes - Used to identify a particular revenue item within a major source.