TABLE OF CONTENTS
PART 1: ADMINISTRATION 1.0.0.0
PART 2: STATEWIDE ACCOUNTING AND REPORTING SYSTEM (STARS) 2.0.0.0
  CHAPTER 1: STARS AGENCY USER'S MANUAL 2.1.0.0
    Section 1: Introduction 2.1.1.0
     

1.

 General   2.1.1.1
     

2.

 Background   2.1.1.2
     

3.

 System Objectives   2.1.1.3
     

4.

 System Overview   2.1.1.4
     

7.

 Classification Structure   2.1.1.7
     

8.

 System Input   2.1.1.8
     

9.

 Reports   2.1.1.9
    Section 2: Classification Structure   2.1.2.0
     

1.

 General   2.1.2.1
     

10.

 Organizational Components   2.1.2.10
     

11.

 State Government Branches and Codes   2.1.2.11
     

12.

 Agency Titles and Codes (Alphabetical Sequence)   2.1.2.12
     

13.

 Agency Codes and Titles (Code Sequence)   2.1.2.13
     

14.

 Division Codes and Titles   2.1.2.14
     

15.

 Subdivision Codes and Titles   2.1.2.15
     

16.

 Section Codes and Titles   2.1.2.16
     

17.

 Subsection Codes and Titles   2.1.2.17
     

20.

 Program Classification Structure   2.1.2.20
     

23.

 Function Codes and Titles   2.1.2.23
     

24.

 Subfunction Codes and Titles   2.1.2.24
     

25.

 Functional Component Codes and Titles   2.1.2.25
     

26.

 Agency Program Codes and Titles   2.1.2.26
     

27.

 Agency Subprogram Codes and Titles   2.1.2.27
     

28.

 Agency Element Codes and Titles   2.1.2.28
     

29.

 Agency Subelement Codes and Titles   2.1.2.29
     

30.

 Fund Component   2.1.2.30
     

33.

 Fund Codes and Titles   2.1.2.33
     

34.

 Fund Group Codes and Titles   2.1.2.34
     

35.

 Fund Detail Codes and Titles   2.1.2.35
     

36.

 Subfund Detail Codes and Titles   2.1.2.36
     

40.

 Object Components   2.1.2.40
     

44.

 Revenue Character Codes and Titles   2.1.2.44
     

45.

 Revenue Object Codes and Titles   2.1.2.45
     

46.

 Expenditure Character Codes and Titles   2.1.2.46
     

47.

 Expenditure Major Object Codes and Titles   2.1.2.47
     

48.

 Expenditure Minor Object Codes and Titles   2.1.2.48
     

49.

 Detail Object Codes and Titles   2.1.2.49
     

50.

 Project Component   2.1.2.50
     

60.

 Relationship of Classification Structure Components 2.1.2.60
     

70.

 Auxiliary Codes   2.1.2.70
     

71.

 County-City-District Codes   2.1.2.71
     

72.

 County Codes and Names   2.1.2.72
     

73.

 City Codes and Names   2.1.2.73
     

74.

 District Codes and Names   2.1.2.74
     

75.

 Transaction Codes   2.1.2.75
     

76.

 Transaction Codes Related to
Accounting Transactions		 2.1.2.76
     

77.

 Transaction Codes - Impact on General Ledger   2.1.2.77
     

78.

 Transaction Codes - Special Requirements   2.1.2.78
     

79.

 Vendor Codes   2.1.2.79
     

80.

 1099 Indicator   2.1.2.80
     

81.

 General Ledger Account Codes and Titles   2.1.2.81
     

82.

 Subsidiary Codes   2.1.2.82
     

83.

 Multipurpose Codes   2.1.2.83
     

90.

 Coding Requirements   2.1.2.90
     

93.

 Programmatic Structure   2.1.2.93
     

94.

 Mini-Code Development   2.1.2.94
     

95.

 Subfund Code Structure   2.1.2.95
     

96.

 Mini-Code Detail Input Requirements   2.1.2.96
     

97.

 Mini-Code Table Look-Up Expenditure Transaction   2.1.2.97
     

98.

 Mini-Code - Expanded Expenditure Transaction   2.1.2.98
     

99.

 Mini-Code Table Look-Up Revenue Transaction   2.1.2.99
     

100.

 Mini-Code - Expanded Revenue Transaction   2.1.2.100
    Section 3: Document Preparation   2.1.3.0
     

1.

 General   2.1.3.1
     

10.

 Overview of Document Preparation   2.1.3.10
     

11.

 Flow Chart of Document Preparation   2.1.3.11
     

12.

 General Document Preparation Instructions   2.1.3.12
     

20.

 Source Document Preparation   2.1.3.20
     

30.

 Preparation of Journal Voucher (STARS Form 01)   2.1.3.30
     

31.

 Journal Voucher - STARS Form 01   2.1.3.31
     

32.

 Journal Voucher Preparation Instructions   2.1.3.32
     

33.

 Journal Voucher - Correction of Entry for Revenue   2.1.3.33
     

34.

 Journal Voucher - Classification of Revenue From Zero-Balance Clearing Subfund   2.1.3.34
     

35.

 Journal Voucher - Reimbursement of Expenditures   2.1.3.35
     

36.

 Journal Voucher - Transfer of Capital Improvement Bond Proceeds to Agency   2.1.3.36

40.

Journal Voucher - Coding the Internal/External Indicator Field 2.1.3.49
     

50.

 Preparation of Deposit Slip   2.1.3.50
     

51.

 Deposit Slip   2.1.3.51
     

60.

 Preparation of Appropriation/Cash Transfer
(STARS Form 30)		   2.1.3.60
     

61.

 Appropriation/Cash Transfer (STARS Form 30)   2.1.3.61
     

62.

 Appropriation/Cash Transfer Preparation Instructions 2.1.3.62
     

63.

 Appropriation/Cash Transfer - Appropriation Transfer Within Agency   2.1.3.63
     

64.

 Appropriation/Cash Transfers - Appropriation Transfer Between Agencies 2.1.3.64
     

65.

 Appropriation/Cash Transfer - Operating Transfer of Cash and Revenue Between Agencies,
and/or Subfunds		   2.1.3.65
     

66.

 Appropriation/Cash Transfer - Operating Transfer of Cash and Revenue Between Funds, Fund Groups, and Subfund Details   2.1.3.66
     

67.

 Appropriation/Cash Transfers - Transfers Indirect Costs Recoveries to General Fund   2.1.3.67
     

68.

 Appropriation/Cash Transfers -
Transfer of Cash to Close Out Discontinued Aency		   2.1.3.68
     

70.

 Preparation of Interdepartmental Transfer
(STARS Form 40)		   2.1.3.70
     

71.

 Interdepartmental Transfer (STARS Form 40)   2.1.3.71
     

72.

 Interdepartmental Transfer Preparation Instructions   2.1.3.72
     

73.

 Interdepartmental Transfer - Sale of Goods/Services With Credit to Revenue   2.1.3.73
     

74.

 Interdepartmental Transfer - Sale of Goods/Services With Credit To Expenditure (Refund of Expenditure)   2.1.3.74
     

75.

 Interdepartmental Transfer - Remitting of
Payroll Withholding		   2.1.3.75
     

76.

 Interdepartmental Transfer - Transferring Cash Out of Subfund 1001   2.1.3.76
     

77.

 Intradepartmental Transfer   2.1.3.77
     

78.

 Intradepartmental Transfer - Sale of Goods/Services With Credit to Revenue   2.1.3.78
     

79.

 Intradepartmental Transfer - Charge Supplies to Correct Program and Transfer Funds Back to
the Revolving Account		   2.1.3.79
     

80.

 Preparation of Disbursement Vouchers
(STARS Form 60)		   2.1.3.80
     

81.

 Disbursement Voucher (STARS Form 60)   2.1.3.81
     

82.

 Disbursement Voucher (STARS Form 60) Preparation Instructions   2.1.3.82
     

83.

 Disbursement Voucher - Payment to Vendor
for Supplies		   2.1.3.83
     

84.

 Disbursement Voucher - Reimbursement for Travel   2.1.3.84
     

85.

 Disbursement Voucher - Payment to Vendor
for Airline Tickets		   2.1.3.85
     

86.

 Disbursement Voucher - Payment to Vendor
for Airline Tickets With Travel Credits		   2.1.3.86
     

87.

 Disbursement Voucher - Disbursement for
Travel Advance		   2.1.3.87
     

88.

 Disbursement Voucher - Reimbursement for Travel and Repayment of Travel Advance   2.1.3.88
     

89.1.

 Disbursement Voucher - Repayment of
Travel Advance - Balance Due State		   2.1.3.89.1
     

89.2.

 Disbursement Voucher - Repayment of Travel Advance With Non-Travel Expense -
Balance Due State		   2.1.3.89.2
     

90.

 Disbursement Voucher - Disbursement to
Subdivision - Collection for Allocation		   2.1.3.90
     

91.

 Disbursement Voucher - Disbursement -
Payroll Withholdings		   2.1.3.91
     

92.

 Disbursement from Trust Account   2.1.3.92
     

93.

 Disbursement Voucher - Disbursement Rent -
1099 Reportable		   2.1.3.93
     

94.

 Disbursement Voucher - Disbursement Per Diem - 1099 Indicator   2.1.3.94
     

100.

 Preparation of Request for Official Travel
Cash Advance (STARS Form 61)		   2.1.3.100
     

101.

 Request for Official Travel Cash Advance
(STARS Form 61)		   2.1.3.101
     

102.

 Request for Official Travel Cash Advance Preparation Instructions   2.1.3.102
     

103.

 Request for Official Travel Cash Advance
(STARS Form 61) - Completed		   2.1.3.103
     

110.

 Preparation of Travel Support Document
(STARS Form 62)		   2.1.3.110
     

111.

 Travel Support Document (STARS Form 62)   2.1.3.111
     

112.

 Travel Support Document (STARS Form 62) Preparation Instructions   2.1.3.112
     

113.

 Travel Support Document - Travel Reimbursement   2.1.3.113
     

120.

 Source Document Batching   2.1.3.120
     

121.

 Transmittal Control (STARS Form 100)   2.1.3.121
     

122.

 Transmittal Control (STARS Form 100)
Preparation Instructions		   2.1.3.122
     

123.

 Transmittal Control (STARS Form 100) -
Automated Input		   2.1.3.123
     

124.

 Transmittal Control (STARS Form 100) -
Manual Input		   2.1.3.124
     

125.

 Transmittal Control (STARS Form 100) -
Completed By Comptroller General's Office
with Removal of Document		   2.1.3.125
    Section 4: Automated System Input   2.1.4.0
     

1.

 General   2.1.4.1
     

2.

 Document   2.1.4.2
     

3.

 Agency Transmittal Report   2.1.4.3
     

4.

 Electronic File Media   2.1.4.4
     

6.

 Implementing Electronic  Media Processing   2.1.4.6
     

10.

 Transmittal Control Format   2.1.4.10
     

11.

 Batch Record Layout   2.1.4.11
     

12.

 Batch Record Instructions   2.1.4.12
     

13.

 Transmittal Control STARS Form 100   2.1.4.13
     

20.

 Header Format   2.1.4.20
     

21.

 Header Record Layout   2.1.4.21
     

22.

 Header Record Instructions   2.1.4.22
     

23.

 Voucher - STARS Form 60   2.1.4.23
     

30.

 Detail Format   2.1.4.30
     

31.

 Detail Record Layout   2.1.4.31
     

32.

 Detail Record Instructions   2.1.4.32
     

33.

 Voucher - STARS Form 60   2.1.4.33
     

40.

 Trailer Record Format   2.1.4.40
     

41.

 Trailer Record Layout   2.1.4.41
     

42.

 Trailer Record Instructions   2.1.4.42
     

50.

 STARS Output Record Format   2.1.4.50
     

51.

 Output History Record Layout   2.1.4.51
     

52.

 Output Agency Record Description   2.1.4.52
    Section 5: Financial Reporting   2.1.5.0
     

1.

 Agency Reports   2.1.5.1
     

5.

 Agency Report Codes and Master List   2.1.5.5
     

10.

 Agency Reports - Reporting Cycle   2.1.5.10
     

15.

 Agency Reports - Agency Print Medium Options   2.1.5.15
     

20.

 Agency Reports - Page Headings   2.1.5.20
     

25.

 Agency Reports - Special Requests   2.1.5.25
     

50.

 Batch Total Sheet (CSA 066CD)   2.1.5.50
     

51.

 Error File (CSA 067CD)   2.1.5.51
     

55.

 Agency Transaction Register (CSA 401CD)   2.1.5.55
     

60.

 Daily General Ledger Activity (CSA 403CD)   2.1.5.60
     

65.

 Trial Balance - Current Month (CSA 403CW)   2.1.5.65
     

70.

 General Ledger (CSA 403CM)   2.1.5.70
     

75.

 Trial Balance (CSA 403CM)   2.1.5.75
     

80.

 General Fund Control and Cash Status Report
(CSA 404CR)		   2.1.5.80
     

81.

 Analysis of Expenditures for Capital Projects
(CSA 405CM)		   2.1.5.81
     

85.

 Statement of Estimated and Actual Revenue
(CSA 406CR)		   2.1.5.85
     

90.

 Travel Advance Cash Summary (CSA 414CR)   2.1.5.90
     

93.

 Chart of Accounts (CSA 419CR)   2.1.5.93
     

95.

 Summary of Expenditures - By Program
(CSA 424CM)		   2.1.5.95
     

100.

 Summary of Expenditures - By Fund
(CSA 424CM)		   2.1.5.100
     

105.

 Summary of Expenditures - By Object
(CSA 424CM)		   2.1.5.105
     

110.

 Analysis of Expenditures by Minor Object -
Program Level (CSA 427CM)		   2.1.5.110
     

115.

 Analysis of Expenditures by Minor Object -
Agency-Wide (CSA 427CM)		   2.1.5.115
     

120.

 Analysis of Expenditures by Minor Object - Organizational Level (CSA 428CM)   2.1.5.120
     

125.

 Object Analysis (CSA 433CM)   2.1.5.125
     

130.

 Weekly Voucher Register (CSA 439CR)   2.1.5.130
     

145.

 Revenue Transaction Analysis (CSA 441CR)   2.1.5.145

146.

Internal/External Activity (CSA 442CM) 2.1.5.146
     

150.

 Appropriation Transaction Details (CSA 443CM)   2.1.5.150
     

155.

 Cash Transactions Detail (CSA 444CM)   2.1.5.155
     

157.

 Federal Expenditures and Refunds (CSA 449CM)   2.1.5.157
     

160.

 Interim Balance Sheet (CSA 458CR)   2.1.5.160
     

161.

 Appropriation Balances (CSA 462CM)   2.1.5.161
     

162.

 Multipurpose Code Report (CSA 463CM)   2.1.5.162
     

163.

 Expenditures by Mini Code (CSA 464CM)   2.1.5.163
     

164.

 Trial Balance by Subfund, Project, and GLA
(CSA 467CM)		   2.1.5.164
     

165.

 Summary of Estimated Revenue, Revenue,
and Expenditures (CSA 468CM)		   2.1.5.165
     

166.

 Revenue Detail Transactions (CSA 469CM)   2.1.5.166
     

167.

 Estimated Revenue Detail Transactions
(CSA 469CM)		   2.1.5.167
     

168.

 Expenditure Detail Transactions (CSA 469CM)   2.1.5.168
     

169.

 Summary of Expenditures by Organization
(CSA 470GR)