​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​Chart of Accounts Agency Dimension Build-out

The State of Idaho, in preparation for the implementation of its next-generation ERP system (Luma) has chosen to redesign its Chart of Accounts (COA).

The Chart of Accounts is a framework to classify and organize State and agency information. This will include financial transactions as well as non-financial data such as project details and performance metrics. The Chart of Accounts captures information at a meaningful level of detail to assist agencies in managing resources.

Redesigning Idaho's Chart of Accounts is one of the most strategically important actions the State will take in preparing the groundwork for Luma. The redesign of the Chart of Accounts will be based on leading practices in government and business. In addition, the new Chart of Accounts will be designed in advance of the implementation of Luma to help ensure that it, first and foremost, serves Idaho's strategic purposes. Beginning the redesign of the COA before the implementation of the Luma system will help to make sure the implementation is completed in a timely manner.

Idaho's Chart of Accounts redesign project seeks to:

  • Emphasize simplicity, expandability, and flexibility for the life of the system.
  • Manage operations and provide services to its citizens.
  • Deliver a wide variety of financial and non-financial reporting.
  • Capture financial data at a meaningful level of detail to assist agencies in managing financial resources.
  • Meet the needs of both the State's central control and operating agencies. 

The Luma Finance team took a multifaceted approach to the Chart of Accounts redesign. Tackling this task from several directions ensured that the Luma Finance team considered not just the State financial reporting impact of the new Chart of A design but also factored in budgetary needs, external/third-party reporting and oversight, end-user and operational considerations, cash management controls, Idaho state statutes, and change impacts. The methodology employed included high-level, policy-focused discussions as well as practical operational exercises.​


Agency Dimension Build-out Resources


​Helpful Documents:​​
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Dimension Crosswalks:
Fund Dimension Crosswalk.xlsx (maps STARS fund and fund detail to Luma fund and subfund)
Agency Dimension Crosswalk.xlsx (maps STARS agency to Luma agency)
Appropriation Dimension Crosswalk_5_14_21.xlsx (maps STARS budget units to Luma appropriations)​​​
Account_Dimension_Crosswalk 5_27_2021 .xlsx​ (maps STARS GLs, subobejcts, and subobject details to Luma accounts)

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Chart of Accounts Dimensions

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COA Dimension Order​​

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Sample Chart of Accounts String​

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STARS Hierarchy Structure Mapped to Luma Hierarchy Structure​

​The Luma Account Dimension Structure will hold a combination of STARS GL accounts, subobjects, and a selection of subsidiary accounts. Luma Account numbers will be a 6-digit integer.

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Luma Fund Number Updates​

Luma Fund numbers will drop the leading zero and will be a 5-digit integer primarily made up of the STARS fund number (minus the leading zero) and the STARS fund detail number. (See second graphic below). The leading zero was dropped from the Luma fund numbers to avoid issues when analyzing data in spreadsheets.

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