PCA - Program Cost Account
The PCA (Program Cost Account) is a five character alphanumeric code that typically identifies the lowest levels of program structure within your agency. Most agencies are either PCA-driven or Index-driven. A few agencies are both. STARS requires most transactions to require
both a four character alphanumeric Index and a five character alphanumeric PCA.
Your agency normally sets up PCAs at the first of each year. However, some additions or changes can be made during the year. It helps to record or write down the hierarchical relationship of your Agency, Function, Activity, Program, and Element.
The agency defines the program structure before assigning the PCA Codes.
When creating a PCA:
STARS uses the Descriptor Tables to validate some elements of the program structure and other classification elements included in the PCA Table. The PCA Table is closely tied to the other system tables. If the Function, Activity, Program, Element, Facility, Task, and Location are used, they must be entered in their respective Descriptor Tables before setting up a PCA.
If you use a Project or Grant on the PCA, they must be on the Project Control Table or Grant Control Table.
Many agencies enter their own PCA codes instead of submitting them to the State Controller’s Office. However, those agencies also accept the responsibility for fixing any data entry problems.
If you do not enter PCA information in STARS yourself, you can send a form to the SCO. Check the STARS forms for the PCA-26 form and its instructions.
Figure 1 - STARS screen S026 example
VERSION 3.1 STARS--PROGRAM COST ACCOUNT TABLE MAINTENANCE/INQUIRY S026
ENTER FUNCTION: (A=ADD, C=CHANGE, D=DELETE, N=NEXT,
AGENCY: 000 PCA: BFY: PRI:
PCA TYPE: TITLE:
FUNCTION: ACTIVITY: PROGRAM: ELEMENT:
PCA-LEVEL-1: ALLOC-PRG-LEVEL: BUDGET UNIT:
PROJECT-NO: PROJECT-PHASE: FUND/DET:
GRANT-NO: GRANT-PHASE: INDEX:
FACILITY: TASK: LOCATION:
SERVICE UNIT STANDARD: TYPE: TITLE:
The following are descriptions of the data elements on the S026 Table.
Enter the one-character Function code.
A - ADD a new record
C - CHANGE an existing record
DELETE is not used. Put an end date on the PCA in order to stop usage and/or eliminate table rollover into the next fiscal year
Once the following data elements (known as Control Keys) are added, they cannot be changed.
One-character Payroll Indicator:
Y – Yes. Will show on IPOPS or ITIME
N – No. Will not show on IPOPS or ITIME
The following data elements are Information or Lookup elements.
Cannot be changed
Identifies the type of Program Cost Account (PCA).
1 – DIRECT
For the next group of data elements(or indicators), it is important to understand the implications before you enter them. Refer to the How to Correct or Adjust section below if you incorrectly enter or change the elements.
Enter the one-character Allocation Program Level that indicates the level of Program and Fund at which you want to post and/or control your allocation for this PCA. The PCA Table usually contains data below the level required for appropriation control. Additionally, this indicator designates if you want the allocation posted/controlled by Fund. You must enter the Program Levels on the PCA at least to the level of the Allocation Program Level indicator. For example, if level 'C' is used, you must enter the AGENCY, FUNCTION, and ACTIVITY.
0 – No FUND, No Program level
1 – No FUND, FUNCTION level
2 – No FUND, ACTIVITY level
3 – No FUND, PROGRAM level
4 – No FUND, ELEMENT level
5 – No FUND, PCA level
A – By FUND, No Program level
B – By FUND, FUNCTION level
C – By FUND, ACTIVITY level
D – By FUND, PROGRAM level
E – By FUND, ELEMENT level
F – By FUND, PCA level
Be aware that information in the PCA reports may be for multiple Projects/Phases.
Enter the six-character Project Number and the two-alphanumeric Project-Phase, or leave both fields blank. If entered, it must be in the Project Control (PC table 27). Use a “dummy" Project Number (999999-99) with an end date to force users to manually enter a Project Number on a transaction.
Enter the four-digit Fund or leave blank. If entered, it must be in the Fund (D22) descriptor table and on the budget unit you use.
Enter the two-digit Fund Detail or leave blank. If entered, it must be in the Fund Detail (D23) descriptor table.
You can change these as long as your agency is aware that information on the PCA reports may be for multiple Grants/Phases.
Enter the six-character Grant number and the two-alphanumeric Grant-Phase, or leave both fields blank. If entered, it must be in the Grant Control Table 29. Use a “dummy" Grant Number (999999-99) with an end date to force users to manually enter a Grant Number on a transaction.
You can change these as long as your agency is aware that the PCA reports may be for multiple facilities.
Enter the four-character Facility code or leave blank. If entered, it must be in the Facility (D26) descriptor table.
You can change these as long as your agency is aware that their PCA reports may be for multiple tasks.
Enter the four-character Task code or leave blank. If entered, it must be in the Task (D27) descriptor table.
You can change these as long as your agency is aware that their PCA reports may be for multiple locations.
Enter the six-character Location code or leave blank. If entered, it must be in the Location (D36) descriptor table.
The following data elements are Information or Lookup elements. End Dates are included to close the PCA for posting financial transactions and for year-end rollover:
If you enter PCA controls incorrectly, correcting the PCA table will not automatically correct the transactions that have already processed in STARS. In order to correct a transaction that has already processed, complete the following steps:
DAY 1 – Reverse the Incorrect Transactions
DAY 2 – Re-enter the Transactions
Reports can be run in IBIS that will show your agency details of Statewide Classification structure.
In the Online Reporting application, DAFR Reports (below) are available.
DAFR6660 - Program/PCA HierarchyLists all of the program structure including agency, function, activity, program, element, PCA1, and the corresponding PCA within each structure hierarchy. You can request this report for one or more fiscal years using SS1 for the four-digit beginning fiscal year and SS2 for the four-digit ending fiscal year. This will report only that program structure which has not been purged.
DAFR8560 - PCA Table ListingLists all PCA codes on the PCA table with all the “lookup” structure information.