​Classification Structure


Statewide Classification structure is used for all agencies throught the state, i.e., "statewide". The structure hierarchy for both revenues and expenditures helps to segregate and group financial activity and, therefore, the ability to produce useful financial statements, such as the Annual ​Comprehensive Financial Report (ACFR).

Statewide classification structure affects all agencies when any of the information on this structure is set up or changed. Types of statewide classification structure are:

  • Funds – Fund Details – GAAP Fund Types
  • Objects
  • General Ledger Accounts
  • State Goals
  • State Objectives
  • Departments

See the FPAC Policies for more detail on Fund Definitions.

Reports can be run in IBIS and in Online Reporting that will show your agency’s current classification structure.

Funds, Fund Details, GAAP Fund Types

  • Fund – A Fund is an independent fiscal and accounting entity with a self-balancing set of accounts. Funds record cash and/or other resources together with all related liabilities, obligations, reserves, and equities. STARS segregates these for the purpose of carrying on specific activities or attaining certain objectives in accordance with laws, special regulations, restrictions, or limitations.
  • Fund Detail – Provides a breakdown of accounting funds requiring special accounting and reporting treatment.
  • GAAP Fund Type – Used to group similar types of Funds together for reporting purpose.

The need to establish a Fund may come from a variety of sources – legislation, court order, or from a change in accounting requirements. However, STARS has several other accounting structures that may be used to achieve the intended accountability and controls instead of requesting a new Fund or Fund Detail. 


The STARS Fund structure allows you to maintain a separate balance sheet for different types of activities, businesses, or sources and uses of funds.  Examples of common Funds include the General Fund, the Federal Fund, the state regulatory Fund, etc. Certain sections of Idaho Code as well as Appropriation laws passed by the State Legislature may dictate how a Fund is strutured. A Fund Detail may be set up as necessary to ensure correct accounting for legislative purposes or management control.


Funds are also required for budgetary purposes, since the Idaho legislature appropriates at the Fund level. When transactions post in STARS, they must always include a Fund, so STARS can generate financial statements and maintain the appropriate budgetary information.


Funds are set up for use by all agencies.  They are not agency-specific. STARS keeps separate records by Agency and Fund by including the agency number as part of the key when posting to STARS financial files. System controls for individual Funds are set up on the Statewide Descriptor Table 22. 


Fund Details

Fund Details are set up for use by all agencies; however, most are used only by a specific agency. The legislature can also appropriate down to the Fund Detail level, in which case the appropriation control must be at the Fund Detail level.

GAAP Fund Types

STARS uses Descriptor Table 21 (D21) to identify each of the different GAAP fund types.

See the Descriptor Tables documention, and refer to table D21 for details on setting up a GAAP fund type.


STARS’ object structure allows you to categorize revenues and expenditures by the nature of the receipt or disbursement. Most agencies have appropriations that limit the amounts that can be spent under the major Expenditure object categories – Personnel Costs, Operating Expenses, Capital Outlay, and Trustee and Benefits. Object codes are a way to classify revenue and nonrevenue receipts by function and source and expenditures by function and object for statewide accounting purposes. See Idaho Code 67-1101.


The Division of Statewide Accounting establishes subobject codes with approval from the Division of Financial Management and the Legislative Services Office.  Agencies can define their own subobject details.


For both revenues and expenditures, the levels of the STARS object codes are listed below. Also, the top of your report identifies what level the report is summarized by (Report Identifier).


​Level​Report Identifier​Control Type




All agencies use the same




All agencies use the same




All agencies use the same




Each agency sets their own details under any subobject


General Ledger Accounts and Subsidiary Accounts

General ledger accounting defines the chart of accounts that the state will use for financial statement preparation to meet both internal and external reporting needs. The STARS general ledger (or chart of accounts) consists of a variety of accounts that are used to record all the assets, liabilities, fund balance (equity), receipts, and expenditures within a fund. This classification element is the key tool for producing a trial balance and balance sheet for a fund.


STARS general ledgers consists of the five following balance sheet categories:


  • Assets
  • Liabilities
  • Fund Balances
  • Nominal Accounts
  • Memo Accounts

Within each of these general categories is the actual general ledger account where the STARS transaction is classified and recorded.

Some General Ledger Accounts also have Subsidiary accounts associated with them. Subsidiary accounts provide a means of tracking amounts at a lower level than the General Ledger Account. A Subsidiary number must be associated with a specific General Ledger Account.

State Goals, State Objectives, Departments

The State of Idaho groups budgetary programs (Budget Unit) within a specific goal and objective, as well as individual departments. In order to report information at those levels, STARS requires that we assign a specific goal and objective for each Budget Unit. The Division of Financial Management decides the goal and object for each Budget Unit. Idaho Code defines Departments.

Classification Structure Forms

To aid in the setup of the fund and fund detail, this form assists in identifying controls. All of the appropriate personnel have a chance to review the information to be sure it matches requirements for all phases of the accounting reporting.


Use the Descriptor Table DESC-23 form to request additions to the Subsidiary table (D32)