Lesson 1.6: ACCS Lesson Overview

Objective: At the end of this lesson, you should be able to:

  • Define the purpose and use of the Accounting Classification Code Structure (ACCS).
Accounting Classification Code Structure (ACCS)

The ACCS identifies the characteristics, such as the budgeted resources, to which a financial transaction is applied.

  • IFMIS verifies the ACCS as it is entered to ensure that only permissible values are posted to the system.
  • ACCS is a significant component for understanding IFMIS.
Note: You may hear the ACCS referred to as the Accounting Classification Reference Number (ACRN) by the Procurement Office and Line of Accounting (LOA) by other offices.
Chart of three accs line codes with squares around column headers

Budget Fiscal Year (BFY): Four-digit fiscal year, which runs from October 1 through September 30.

Fund code: Two-digit character code that uniquely identifies the appropriation.

For more details, refer to the Agency's financial coding manual. Two common examples include: 

  • Fund 06 is the Disaster Relief Fund (DRF).
  • Fund 09 is for salaries and expenses (S&E).

Program code: Four to six character field that identifies the FEMA program to which the transaction should be applied.

For more details, refer to the Agency's financial coding manual. Common examples include suffixes for Fund 06:

  • DR (Major Disaster)
  • EM (Emergency Declaration)
  • SU (Surge Funds)

Organization code: Four-character field that identifies the FEMA organization to which the transaction should be applied. For more details, refer to the Agency's financial coding manual.

Project code: Six-digit alpha-numeric code which can be used across appropriations and organizations to label similar commitments, obligations, or expenses. This field is optional and is not required for transactions to be processed within IFMIS. For more details, refer to the Agency's financial coding manual.

Budget Object Class (BOC): Four-character field that identifies the category of expenditure for an action, as defined in the OMB Circular A-11, Budget Formulation Manual.

Funding Subsystem AcronymDescriptionCost Posting Subsystem Object Class
S&BSalaries and Benefits1100-1300
TRNSTransportation of Things2200
MISCMiscellaneous (Rent, Utilities, Training, etc.)2300-2600
EQPMEquipment3100

Fund Type: Single character that refers to the type of authority identified in the appropriation — either Direct (D) or Reimbursable (R).

Lesson 1.6 Summary
This lesson covered:
  • The ACCS.

The next unit covers IFMIS transaction posting procedures in detail.