STARS TERMINOLOGY
Account Number
An account number is identified in the chart of accounts by the following series of data
elements: agency number, division number, fund number, budget fiscal year, and budget unit
number. A separate account is established for budgetary control purposes for each appropriation
made by the Legislature. Multiple accounts may exist for a budget unit if the agency has
outstanding encumbrances from prior fiscal years or adjustments are required for prior year
accounts.
Agency Number
A unique three-digit number used to identify each state agency.
Agency Use Field
A 16-character field available for agencies to record any type of information on
STARS transactions.
Appropriation Account Type (Acct Type)
A one-digit code used to determine the level of cash control. Valid account types are
as follows:
- Cash is controlled at the fund level. This level of control provides a common cash
pool for all accounts in a fund. Available cash balances are viewed on-line in the
STARS Cash Control file.
- Cash is controlled at the account (budget unit) level. This level of control
restricts cash availability to the account in which it was recorded. Available cash
balances are viewed on-line in the STARS Appropriation File.
Appropriation / Expenditure Limitation
A legal authorization granted by the Legislature to make expenditures and to incur
obligations for specific purposes. It sets the limit on the amount that may be expended.
(See also Reappropriation)
Appropriation File
A STARS file used to control and monitor available expenditure authority at the budget
unit level for all appropriation account types. This file contains appropriation information,
expenditures, firm and contingent encumbrance balances, and available expenditure authority.
For accounts that are controlled at the budget unit level (appropriation account type 2
accounts), receipts and cash balance information are also included.
Appropriation Reserve
An amount appropriated to an agency by the Legislature but with restrictions that prohibit the
agency from spending the appropriation without approval from either the Legislature, State
Finance Council, or other designated body. An appropriation reserve reduces the spending
authority available to the agency. Commonly referred to as a Limited
Reappropriation.
Appropriation Reversion
Appropriation amounts that have been lapsed (canceled) by the Legislature.
Appropriation Revision
An adjustment made by the Legislature to a previously approved spending limitation.
Revisions can either increase or decrease the spending limitation.
Appropriation Type (AP Type)
A one-digit code that determines the spending limits for an account. Valid values are as
follows:
- A spending limit is established for accounts in an appropriated fund.
- A spending limit is established for accounts in a non-appropriated fund.
- No spending limit is established for an account. Spending is limited by the
amount of available cash.
Batch Number
A three-digit number assigned by an agency to group like transactions together for
data control purposes. Batch numbers are generally assigned in consecutive number order
by the batching agency.
Batch ID
A batch ID consists of the batching agency number, batch date, batch type, and batch
number. Batch Id is used to uniquely identify a specific group of transactions in STARS.
STARS will not allow batches with duplicate ID numbers to be processed.
Budget Fiscal Year
A two-digit code that indicates the fiscal year in which an account was originally
created. The budget fiscal year (BFY) of an account may be different from the transaction
year during which accounting entries are posted to the account.
Budget Unit
A four-digit code used to establish the level of appropriation control in STARS. A
separate budget unit is created for each appropriation authorized by the Legislature. A
fund number and budget fiscal year are tied to each budget unit. Multiple budget units may
be established in a fund.
Cash Control File
A STARS file used to control and monitor available cash at the fund level. The Cash
Control file maintains beginning and ending available (unencumbered) cash balances,
receipts, disbursements, and transfers received and made. Disbursements include both
disbursements and firm encumbrance activity. Accounts controlled at the budget unit level
(appropriation account type 2 accounts) are not included in this file.
Concurrent Processing Period
The period of time at the beginning of each month where both the prior and current months
are available for posting. Generally, the concurrent processing period ends on the first
or second work day in the current month when the prior month is closed for business.
However, at the end of the fiscal year, the concurrent processing period continues for
approximately three weeks in July to allow the majority of June business to be processed
before the prior month and fiscal year are closed. An Informational Circular containing
the end of the fiscal year activities and cut-off dates is distributed to all agencies
prior to the end of each fiscal year.
Contingent Encumbrance
See Encumbrance for information.
Current Document Number / Sfx
An eight-character number assigned to each accounting document for identification
purposes. The first character of the document number is an alpha character that represents
the type of transaction. The two-digit suffix represents the transaction line number on a
document. Agencies should assign document numbers with care because STARS will allow
documents with duplicate numbers to be processed.
Document prefixes used are as follows:
| A |
Encumbrance (Liquidating expenditure must not exceed encumbrance balance) |
| B |
Encumbrance (Liquidating expenditure may exceed the encumbrance balance by the lesser of $100 or 10%
of the adjusted original encumbrance amount) |
| C |
Encumbrance (Liquidating expenditure may exceed the encumbrance balance by the lesser of $9,999 or 999%
of the adjusted original encumbrance amount) |
| D |
Pre-Encumbrances |
| F |
Financial Plans |
| G |
Appropriation Transactions |
| H |
Encumbrance Adjustments |
| J |
Journal Vouchers |
| K |
Payroll Off-Cycle Adjustments |
| M |
Warrant Maintenance (STARS replacement warrant or cancellation transactions) |
| P |
Payroll On-Cycle Warrant Transactions and Off-Cycle Supplemental Warrant Transactions |
| R |
Revenue Transfers |
| S |
Receipt Vouchers (including interfund receipts) |
| T |
Treasurer's Journal Voucher |
| V |
Payment Vouchers (including interfund expenditures) |
| W |
Warrant Writing |
| Y |
Year End Closing Transactions (Central Use Only) |
DA-118 Encumbrance
An encumbrance established at fiscal year-end to record obligations incurred, but not paid, prior to the
close of the fiscal year. These encumbrances can be either firm or contingent. However, firm encumbrances
are not authorized for use in the General Fund. On-line agencies can enter DA-118's directly into STARS.
A separate STARS Operator ID is required for DA-118 entry. See Policy and
Procedure Manual (PPM) filing 14,003 for additional information.
Document Date
The date, in MMDDYY format, entered on an accounting document. The date is generally the
date the document was prepared. Document date may be different than the effective date of
the document.
Document File
A STARS file used to control and monitor encumbrances. The file contains the original
encumbrance amount, liquidations, adjustments, and remaining encumbrance balance.
Effective Date
A six-digit date, in MMDDYY format, which determines the month to which a transaction is
posted in STARS. The effective date can be different from the document date and process
date.
Encumbrance
An encumbrance is used to record and recognize future expenditure obligations
resulting from purchase orders, contracts, and leases. A portion of the appropriation
expenditure limitation is reserved at the time the encumbrance is recorded
to ensure spending authority is available to cover the obligation at the time
of payment. In some cases, cash is also reserved to fund the future payment.
The encumbrance balance is reduced each time a payment is made against that
encumbrance.
All encumbrances will have a document number prefix of A, B, or C. The document
number prefixes are as follows:
A = The final payment may not exceed the encumbrance
balance.
B = If available cash and spending authority
permit, the final payment may exceed the encumbrance balance by the lesser
of $100 or 10% of the adjusted original encumbrance amount (original encumbrance
+ or - adjustments).
C = If available cash and spending authority
permit, the final payment may exceed the encumbrance balance by the lesser
of $9,999 or 999% of the adjusted original encumbrance amount (original encumbrance
+ or - adjustments).
Two types of encumbrances are used in STARS - Firm and Contingent:
Firm - Firm encumbrances are used for obligations that will be paid in
the future from funds that have been received and are currently available. Firm encumbrances reserve both
spending authority and unencumbered cash at the time the encumbrance is recorded. Firm encumbrances are
not authorized for use in the State General Fund.
Contingent - Contingent encumbrances are used for obligations that will
be paid in the future from anticipated funds expected to be available when the obligation becomes due.
Contingent encumbrances reserve spending authority but do not affect available unencumbered cash.
Refer to Policy and Procedure Manual (PPM) filing
10,206 for additional information on encumbrance usage.
Expenditure SubObject Code
A four-digit code used to classify expenditures by the type of goods or services purchased.
Information about expenditure subobject codes can be obtained from
Policy and Procedure Manual (PPM) filing 7,002 and
related Informational Circulars or by requesting STARS report DAFR8750 for descriptor table
D10.
Firm Encumbrance
See Encumbrance for information.
Fiscal Year
The annual accounting period for the state that runs from July 1 of one calendar year to
June 30 of the next. In STARS, the fiscal year is referred to as the Transaction Year.
Fund
A four-digit code representing a fiscal and accounting entity with a self-balancing set
of accounts recording cash and/or other resources together with related liabilities,
obligations, reserves, and equities. Funds are segregated for the purpose of carrying on
specific activities or attaining certain objectives in accordance with special regulations,
restrictions, or limitations.
For additional information on fund accounting and fund classifications, refer to
Policy and Procedure Manual (PPM) filings 4,271and 4,272.
General Ledger Account Number
A four-digit number assigned to each STARS general ledger account. General ledger
accounts represent specific asset, liability, equity, budgetary, nominal, or memo accounts.
Examples include expenditures, revenues, cash, firm encumbrances, appropriations, and other
similar accounts. When transactions are processed in STARS, the general ledger accounts to
be posted are defined by the transaction code used. Information on STARS general ledger
accounts can be obtained by requesting the DAFR8750 report for descriptor table D31.
Index Code
A four-character code that may be used to establish a financial reporting structure
separate from the financial control structure imposed through budget units. Each index
code is linked to a budget unit and multiple index codes may be established within a budget
unit. Staff in the Division of Accounts and Reports creates one index code for each budget
unit with the index code having the same value as the budget unit to which it is linked.
Each agency may create additional index codes as needed. In such cases, these index codes
will reflect the value and meaning assigned by the agency. If multiple index codes are
linked to a budget unit, an alpha character should be used in the index code numbers
whenever possible. Index codes are entered on accounting documents and the system looks
up the budget unit for posting purposes.
Limited Reappropriation
See Appropriation Reserve.
Modifier
A one-character code used when making payments against an encumbrance or when processing
selected encumbrance adjustments. The modifier, when required, is used as follows:
| A |
Used when making a payment against an encumbrance previously closed
in error or to reestablish an en3cumbrance previously closed in error. |
| F |
Used when making the final payment against an encumbrance or when canceling an encumbrance.
An 'F' will liquidate the encumbrance balance thereby releasing any remaining spending authority
or cash that had been reserved to pay the obligation. |
| P |
Used when making a non-final payment against an encumbrance. |
Refer to Policy and Procedure Manual (PPM) filing
10,206 for additional information.
Payment Indicator
A one-character code used on payment vouchers that determines whether a payment is made electronically,
by centrally mailed warrant, or by agency mailed warrant. The payment indicator must be the same
for all transaction lines on a payment to a vendor. Values are: 'A' = agency mailed warrant;
'X' = electronic payment; and 'Blank' = centrally mailed warrant.
Program Cost Account
A five-digit code used to establish budgetary cost centers for agencies. The Division of
Budget must approve the creation of new PCAs or the modification of existing ones.
Process Date
A six-digit date, in MMDDYY format, which records when a transaction was processed in
STARS. For transactions entered on-line in STARS, the process date is the date that the
transaction was entered and posted in the system. This date is not necessarily the date
the transaction was released for final processing. For transactions entered in batch mode
(submitted by dataset or magnetic tape), the process date is the actual date the transaction
was released and processed in STARS. Process date can be used in conjunction with effective
date to track transactions that are posted to one month but processed in the following
month. This is particularly useful at fiscal year end.
Reappropriation
The unencumbered appropriation balance (or a portion thereof) at the end of a fiscal year
that the Legislature has authorized to be carried forward to a subsequent fiscal year.
(See also Appropriation / Expenditure Limitation)
Reference Document Number / Sfx
An eight-character number and two-digit suffix which represents a specific encumbrance
number and transaction line.
Revenue SubObject Code
A four-digit code used to classify receipts by type and source. Information about
revenue subobject codes can be obtained from
Policy and Procedure Manual (PPM) filing 6,002 and related Informational Circulars or by
requesting STARS report DAFR8750 for descriptor table D34.
Reverse Code
A one-character code with a value of 'R' that will cause the posting impact of a
transaction to be reversed. The reverse code can only be used with selected transactions.
Most commonly used on journal voucher corrections but may also be used on encumbrance
adjustment documents, receipt vouchers, and interfund vouchers. STARS report DAFR8640
identifies those transaction codes for which use of the reverse code is authorized.
Suspense
Transactions entered in batch mode during the STARS nightly processing cycle that contain
fatal errors that prevent the transactions from being posted. Agencies must correct the
errors on these transactions before they can be posted. Due to document level edits, some
error-free transactions may suspend due to errors on other transactions on the document.
Sfx
A two-digit code identifying the funding lines on a document.
Transaction Code
A three-digit code that defines how a transaction is posted to the STARS General Ledger
and financial files. The code also defines the data element requirements for a transaction.
Information on transaction codes can be obtained by requesting STARS report DAFR8640 or
accessing Stars screen 28, Transaction Code Decision Table Maintenance, from the System
Management Menu.
Transaction Year
A two-digit year designation identifying the fiscal year in which a transaction is
processed. Transaction year may be different from the budget fiscal year of the account
to which the transaction will be posted.
Vendor Number / Sfx
A nine-character number identifying a specific vendor. The vendor number is generally
the vendor's tax ID number, either SSN or FEIN. A two-digit suffix is assigned for each of
the vendor's business locations. Vendor information is maintained in the STARS Vendor Table.
Refer to Policy and Procedure Manual (PPM) filing 11,749
for more information on using and maintaining vendor numbers.
Warrant Number
A unique nine-digit number assigned to each warrant and electronic payment advice.
