Statewide Descriptor Table D22 Fund
The D22 Fund table defines the code and title of each Fund. It also includes the GAAP Fund Type, the Fund Group, and ACFR Fund number. This table identifies cash control posting indicators, the unclaimed property reversion indicator, which agency uses each rotary fund, and whether the Fund retains its own interest. Once SCO enters the Fund, you can add them to your Budget Unit Table. See the Funds Definitions in the FPAC Policies.
Figure 1 - Descriptor table example
GAAP FND TYPE
Enter the one-character GAAP Fund type set up in Descriptor Table 21.
A – GENERAL FUND
B – SPECIAL REVENUE
C – CAPITAL PROJECTS
D – DEBT SERVICE
E – ENTERPRISE
F – INTERNAL SERVICE
G – EXPENDABLE TRUST
H – NONEXPENDABLE TRUST
I – PENSION TRUST
J – AGENCY
K – CURRENT FUNDS
L – STUDENT LOAN
M – GENERAL FIXED ASSETS ACCT GROUP
N – GENERAL LT DEBT ACCT GROUP
0 – CLEARING FUND
FUND GROUP
Enter the two-digit Fund group code set up in Descriptor Table 20.
10 – GOVERNMENTAL
20 – PROPRIETARY
30 – FIDUCIARY
40 – COLLEGES & UNIVERSITIES
80 – ACCOUNT GROUPS
CASH CNTRL IND
Enter the one-digit cash control type. Cash control type options are:
0 – No Cash Control. Use for the General Fund and Deficiency Warrant Funds. STARS allows these Funds to go into deficit.
1 – Absolute Cash Control. Use for most Funds. You must have enough cash to cover the STARS transaction as well as enough appropriation or the transaction will error.
2 – Advisory Cash Control. Warns when the Fund is going into a deficit.
NOTE: On the Grant Control Table, if the Cash Post Level on the Grant is set to “1", the Grant Cash Control Type has to be set to the same as this Cash Control Type.
CASH POST IND
Enter the one-digit cash control posting level indicator. Most Funds have a CCL of “1" which includes the agency in the record. This prevents one agency from using the cash of the other agency if they both use the same Fund number.
0 – Do not include the agency in record key. Any agency has access to the cash.
Normally used for the General Fund and the General Full Accrual Funds only.
1 – Include agency in record key. Only the agency listed has access to the cash. Use for most Funds.
WARR CNCL IND
Enter a one-digit Return Fund indicator (RT) to identify what should happen to a stale dated warrant. The Return Fund indicator (RT) options are:
0 – Cash to Unclaimed Property
The cash for warrants, which are unclaimed, will be sent to Unclaimed Property. The recipient must go to Unclaimed Property at the Treasurer's office to collect the cash. Use for most Funds.
1 – Cash Returned to Agency
The cash for warrants, which are unclaimed, will be sent back to the agency. The recipient must go to the agency to have the warrant re-issued. Idaho Code normally identifies these agencies.
GAAP FUND
Enter the four-digit ACFR Fund number. Currently, this is the same as the Fund number in the KEY DATA.
ROTARY AGENCY
Enter the three-digit Rotary Fund agency number. Use this for Rotary Funds (Funds 0800 - 0899). This is the agency to which the rotary number is assigned.
INTEREST IND
Currently for informational purposes only
Enter the one-character interest indicator to show whether the Fund retains its own interest or if it goes to the General Fund:
I – The Fund and Fund Details earn and retain their own interest
N – The Fund does not retain its own interest, but the Fund Details may.
M – The Fund does earn interest, and the Fund Details may.