​​​Descriptor 23 Subsidiary Table Form Instructions​

Introduction

The State Controller’s Office enters Subsidiary Numbers at the request of the agency.  Your agency should complete a Descriptor Table Maintenance Form (DESCR-23) and send it to:

E-mail: servicedesk@sco.idaho.gov

or

State Controller’s Office, Division of Statewide Accounting

5th Floor, JR Williams Building, P.O. Box 83720

Boise, Idaho 83720-0011

Specify the four-digit General Ledger account associated with the seven-digit Subsidiary Number. Once SCO receives the form, they will update the Descriptor Table 23.​                                             

​DESCR-23 Form fields and descriptions

Form Field

Description

AGENCY NAME

Name of your agency

AGENCY CODE

Three digit number of your agency

CONTACT NAME

Name of person in your agency to contact regarding the form

PHONE #

Phone number of Contact person

DATE

Date you fill out the form

A=Add
C=Chg

Specify whether to add or change a subsidiary.

TABLE-ID-NO

To set up a subsidiary, use TABLE-ID-NUMBER 32.

TABLE-ENTRY-KEY

Enter the four-digit General Ledger account followed by the seven-digit Subsidiary Number.  Do not use any spaces between these numbers.

REFERENCE-DATE

NOT CURRENTLY IN USE.

TITLE

Enter a title for the Subsidiary Number.  We recommend including the agency name in the title.

​

Which General Ledger Account Should You Use?

Subsidiary file numbers provide detail of General Ledger accounts.  The agency can use these Subsidiary Numbers as they wish.  For interagency billings, most agencies use a specific Subsidiary Number to identify the agency they are billing or paying.  Some may even use different subsidiaries to identify multiple billings for different programs within the same agency.

  • Each ‘Due From’ or ‘Due To’ subsidiary represents either the billing or the paying agency, depending on the General Ledger account you are using.
  • Subsidiary Numbers will show as “Detail” on your Trial Balance reports.  A Subsidiary Number must correspond to a specific General Ledger.  The Due From other Funds or appropriations General Ledger account is 1502.  The Due To other Funds or Appropriations General Ledger account is 2202. 
  • Most of the Subsidiary Numbers for ‘Due Tos’ and ‘Due Froms’ are already setup in the Subsidiary Descriptor Table.  However, if you need to setup a new number for a Due From or Due To, you need to know the General Ledger account number to use.  If you do not know the General Ledger account number, you can figure it out from the Transaction Code you plan to use.  You can find the Transaction Code information on the DAFR8640 report – Transaction Code Decision Table (see the line, “THIS TRANSACTION POSTS TO THE GENERAL LEDGER AS FOLLOWS”) or in STARS on screen S028 – Transaction Code Decision Table Maintenance/Inquiry.
  • To set up interagency billings, you need to use a Subsidiary Number with a ‘Due From’ General Ledger account because you will be using a TC 130 to create a billing document on the Document File.
  • The Transaction Code Decision Table shows the General Ledger used when the TC 130 transaction processes.  In this case, the General Ledgers for the TC 130 are 1502 (Due From other funds or appropriations) and 4100 (Revenues). 

​Transaction Code 130

VERSION 3.1  STARS--TRANSACTION CODE DECISION TABLE MAINTENANCE/INQUIRY   S028

 FUNCTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                    

 TRAN-CODE: 130 TITLE: RECORD INTERAGENCY BILLING (DUE FROM OTHER FDS & APPNS)

GENERAL-LEDGER-    DR-1: 1502     CR-1: 4100     DR-2:      CR-2:                       

       POSTING   DR-3:      CR-3:      DR-4:      CR-4:                       

TRANSACTION    CI   N MODI N RVRS   INDX R PCA  R BUDU   FUND R FDTL   ESUB N 

EDIT-INDS      EDTL N RSUB I RDTL   SUBS I MULT   GLA  N VNUM   VNAM   VADD   

PCN N          PROJ   GRNT   CDOC I RDOC   INVC   DOCD R DUDT   WARR N SECA R 

POSTING-SEQ: 3 REGISTER-NO: 8 WAR-WRITING: 0 CLEAR-FUND: N VEND-PAYMENT: N    

GEN-TC:      GEN-ACCR-TC:                                                     

                A/S  FIELD  MATCH GLA DOC  SUB  A/S  FIELD  MATCH GLA DOC SUB 

                  DF:   +    01      N       1      1                                      

FILE           AP:                                                                

POSTING   AL:                                                                 

                 CC:                                                                

                 GP:   +    08                                       +    11                      

                 PJ:   +    08                                        +    11                      

                 SF:   +    03                1                                          

                 OF:   -    01                2                                          

                AD:                                                                

EFF-START-DATE:        EFF-END-DATE:                    LAST-PROC-DATE:

 

Since the TC 130’s Due From General Ledger account is 1502, you must have a Subsidiary Number set up on the Subsidiary Descriptor Table (Descriptor Table 23 – Table-Entry-Key 32).

To be able to pay interagency billings, use a TC 240 and a Subsidiary Number with a Due To General Ledger account.

The Transaction Code Decision Table shows the General Ledger used when the TC 240 transaction processes.  In this case the General Ledger for the TC 240 are 2202 (Due To other funds or appropriations), 4200 (expenditures), and 1003 (cash in treasury). Since the TC 240’s Due To General Ledger account is 2202, you must be sure to have a Subsidiary Number set up on the Subsidiary Descriptor Table (Descriptor Table 23 – Table-Entry-Key 32).

​Transaction Code TC 240

VERSION 3.1  STARS--TRANSACTION CODE DECISION TABLE MAINTENANCE/INQUIRY S028

  FUNCTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                   

 TRAN-CODE: 240 TITLE: RECORD PMT OF INTERAGENCY BILLING NOT PREV ENC (DUE TO)  

GENERAL-LEDGER-  DR-1: 4200 CR-1: 1003 DR-2:   2202   CR-2:   2202                    

       POSTING   DR-3:      CR-3:      DR-4:      CR-4:                       

TRANSACTION    CI     MODI N RVRS   INDX R PCA  R BUDU R FUND R FDTL   ESUB I 

EDIT-INDS      EDTL   RSUB N RDTL N SUBS I MULT   GLA  N VNUM I VNAM   VADD   

PCN N          PROJ   GRNT   CDOC I RDOC   INVC I DOCD   DUDT   WARR N SECA I 

POSTING-SEQ: 5 REGISTER-NO: 4 WAR-WRITING: 0 CLEAR-FUND: N VEND-PAYMENT: Y    

GEN-TC: 170  GEN-ACCR-TC:                                                     

                A/S  FIELD  MATCH GLA DOC  SUB  A/S  FIELD  MATCH GLA DOC SUB 

           DF:                                                                

FILE       AP:   +    12      M                                               

POSTING    AL:   +    09                                                      

           CC:   -    05                                                      

           GP:   +    05                                                      

           PJ:   +    05                                                      

           SF:   -    03           3             +    04           4          

           OF:   +    01           1                                          

           AD:   -                 2        N                                 

EFF-START-DATE:        EFF-END-DATE:                  LAST-PROC-DATE: 030295

 ​

​​​View the Descriptor Table 32 (D32)

Once the Descriptor Table 32 (D32) is updated, you should be able to see the information online if your STARS access security has been set up to allow you to view the Descriptor Table.  The Descriptor Table is not an agency-specific table, so there may be some security restrictions.

Below is an example of the Descriptor Table 32 (D32) after the information from the DESCR-23 form is entered:

VERSION 3.1         STARS--DESCRIPTOR TABLE MAINTENANCE/INQUIRY         S023   

                                                                              

  FUNCTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                   

                                                                              

  TABLE-ID-NUMBER: 32 SUBSIDIARY TABLE                                        

                                                                              

                  ....|....1....|....2....|....3....|....4....|....5          

                                                                               

  TABLE-ENTRY-KEY: 15021400000                                                   

                                                                              

                   G/L ACCOUNT, SUBSIDIARY                                    

                                                                              

  REFERENCE-DATA:                                                             

                                                                              

           TITLE: STATE CONTROLLER'S OFFICE-GENERAL                          

                                                                              

 EFF-START-DATE:        EFF-END-DATE:        LAST-PROC-DATE: 013197                        INTERRUPT:                       ​

 

  • The first four characters represent the GL account tied to the Subsidiary Number (i.e. 1502 G/L Due From Other Funds or Appropriations –or - 2202 G/L Due To Other Funds or Appropriations). 

  • The next three characters represent the agency number in our example (i.e. 140). 

  • The last four zeros complete the seven-digit Subsidiary Number. 

    Once this information entered in STARS, when the Subsidiary Number of 1400000 is entered on an interagency billing transaction, the system will go to Descriptor Table 32 (D32) and retrieve the TITLE information and print it on the reports or online screens.

​