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Fund and Fund Detail Form Instructions

The FUND&DT-D22/D23 form identifies controls needed to set up the fund and fund detail. Send the form to:

E-mail: servicedesk@sco.idaho.gov
or
State Controller's Office
Division of Statewide Accounting
5th Floor, Joe R. Williams Building
P.O. Box 83720
Boise, ID 83720-0011

State Controller's Office OPS (Bureau of Accounting Operations) should attach a copy of the Idaho Code or other SCO or agency management request. They should then complete the title and assigns most of the reference data controls.

OPS should review the assigned controls and work with the agency to address any adjustments, etc. needed to implement.

OPS should review any recommended changes by the other bureaus, enter the information on the STARS descriptor tables, retain all information, send a letter to STO notifying them of the new fund or fund detail and whether it earns interest, and send copies to DFM, LSO, and the agency.

State Controller's Office R&R (Bureau of Reporting and Review) should assign the fund or fund detail number, assigns some of the reference data controls and reviews the others.

The table below describes the data elements used to complete the form.

Data Element	Description
ADD NEW FUND/DT	Check to set up a new fund or fund detail. If being set up per Idaho Code, put the Idaho Code citation number in the Per ID Code field. If being set up by SCO for GAAP purposes or as an agency request for internal management, put the source in the Other field.
CHANGE FUND/DT INFORMATION	Check to request a change to fund or fund detail information. All changes should be made using this form.
END DATE FUND/DT	Check to put an end date on the fund or fund detail. (Funds or fund details are not deleted.) The end date will stop transaction processing in STARS. Enter a reason for end date NOTE: The end date will not stop Fiscal Year End close and opening transactions from processing.
TITLE:	Enter the fifty-character title. Use the title in the Idaho Code. If no Idaho Code reference, use the title from SCO or the agency. To the far right hand side of the title, add the following: FOR FUND OR FUND DETAILS SET UP BY IDAHO CODE: CONT – Enter if the fund or fund detail is continuously appropriated, followed by: XX-XXXX – Enter the Idaho Code reference setting up the fund. If there is a separate code reference for interest earnings, follow the set fund reference by a comma and the Idaho Code reference. FOR SCO/GAAP FUNDS: SCO/GAAP – Enter this if the fund is being set up by SCO for GAAP purposes. This would normally be the only right side reference. This would normally be for a fund set up that has relational fund details. FOR AGENCY MANAGEMENT FUND DETAILS: AGY – Enter AGY. This would be the only right side reference if the fund were set up specifically for an individual agency. XX-XXXX – Follow AGY by a comma and any Idaho Code reference that may identify the program, etc. the agency wants to control separately. This would normally indicate that Idaho Code has identified a need to keep separate controls, but does not set up a formal fund to do so.
FUND SETUP D22 - FUND NUMBER ASSIGNED (R&R)	R&R will assign a fund number that best identifies the fund according to GAAP.
REF DATA: and SUPPLIED BY	OPS and R&R will assign the appropriate reference data indicators per the Information Required area. The SCO personnel supplying the information should initial the Supplied By field.
TP	R&R enters the one-character GAAP fund type per descriptor table 21.
GRP	R&R enters the two-digit fund group code per descriptor table 20.
CCT	OPS enters 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 the deficit. 1 – Absolute Cash Control. Use for most funds. With absolute cash control, 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: If the following 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.
CCL	OPS enters the one-digit cash control posting level indicator. Most funds have a CCL of “l" which includes the agency in the record. This stops one agency from using the cash of the other agency if they both use the same fund number. The cash control posting level indicator options are: 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.
RT	OPS enters a one-digit stale-dated warrant control-RT. The stale-dated warrant control 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 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.
CAF	R&R enters the four-digit ACFR fund number. Currently, this is the same as the fund number in the Table-Entry-Key. You should not enter this for rotary funds (fund 0800 – 0899) – leave it blank.
RAG	OPS enters 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.
INT	OPS enters 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 earns and retains its own interest N – The fund does not retain its own interest
FUND DETAIL SETUP – D23 FUND DETAIL ASSIGNED (R&R)	R&R will assign a fund detail number under the fund that best identifies the fund according to GAAP.
REF DATA: and SUPPLIED BY	OPS will assign the appropriate reference data indicators per the Information Required area. The SCO personnel supplying the information should initial the Supplied By field.
AL	OPS enters the one-digit allocation fund level. If your agency decides to use allocations, decide whether to post them to the Allocation File at the fund or fund detail level. To control allocations at the fund detail level, you must post them at the fund detail level. See the Allocation Section of the BUDGETING chapter for more information and warnings on allocations. The AL options are: 0 – Control/Post at FUND level. 1 – Control/Post at FUND DETAIL level.
AP	OPS enters the one-digit appropriation fund level. If the appropriation bill is written at the fund detail level, this indicator must be “1". Appropriations will post to the Appropriation File at this level. To control the appropriations at a lower level, we recommend using the allocation file. The AP options are: 0 – Control/Post at FUND level The appropriation bill does not go down to the fund detail level. 1 – Control/Post at FUND DETAIL level Required if the appropriation bill is at the fund detail level.
CCL	OPS enters the one-digit cash control fund level. To control the cash at the fund detail separately from the rest of the cash in the fund, this indicator must be “1". An example is when the fund detail must earn its own interest. If you do post to the Cash Control File, it will create a separate record for the fund detail. However, if you just want to see this amount separately, we recommend you use the General Ledger File (G/L 1003) and put this cash control to “0". The CCL options are: 0 – Post at FUND level Postings on the General Ledger File and Operating File will be at the Fund Detail level. However, the posting to the Cash Control File will be at the fund level. 1 – Post at FUND DETAIL level Postings on the General Ledger File, Operating File, and the Cash Control File will be at the Fund Detail level. NOTE: A CCL of “1" must also have a CCT of “1". Therefore, if you just want to have reporting at the fund detail level, you do not have to have the cash control at the fund detail level. Transactions will automatically post to the General Ledger and Operating Files at the fund detail level for reports such as the Trial Balance, Financial Plans, etc. You need Cash posting to the Cash Control File only if you have to keep the cash completely separate from the rest of the fund/details.
GP	Enter the one-digit grant fund level. If the Appropriation Fund Level (AP) or the Cash Control Fund Level (CCL) is “1", consider whether you want to post the information on the Grant File at the Fund or Fund Detail level. If you do not post to the fund detail level, you cannot get your grant reports at the fund detail level. The GP options are: 0 – Control/Post at FUND level. 1 – Control/Post at FUND DETAIL. Use for most fund details. If choosing option “l", information on any grant that posts to this fund detail will post on the Grant File at the Fund Detail level.
PJ	Enter the one-digit project fund level. If the Appropriation Fund Level (AP) or the Cash Control Fund Level (CCL) is “1", consider whether you want to post the information on the Project File at the Fund or Fund Detail level. If you do not post to the fund detail level, you cannot get your project reports at the fund detail level. The PJ options are: 0 – Control/Post at FUND level 1 – Control/Post at FUND DETAIL. Use for most fund details. If choosing option “l", information on any project that posts to this fund detail will post on the Project File at the Fund Detail level.
CCT	Enter the one-digit cash control type level. This determines the level of control of the fund details posted to the Cash Control File. These controls are dependent on the above Cash Control Fund Level (CCL). The CCT options are: 0 – No Cash Control at the Fund Detail level (The CCL must also be “0".) If you post at this level, any of the fund details with this level or at the fund level will be able to use this cash. Since the CCL has to be at the fund level, the fund detail will not show on the Cash Control File at the detail level. One fund detail can use the cash of another fund detail. Use mainly if the fund details are for agency management and the appropriation bill does not separate it. 1 – Cash control at the Fund Detail level (The CCL must be “1".) Cash posted at the fund detail will not be able to go into the negative on the Cash Control File although the total fund has enough cash at the fund level. 2 – Warning cash control at the Fund Detail level (The CCL must be “1".) Cash posted at the fund detail can go into the negative on the Cash Control File as long as the amount available for the fund (fund plus fund details with warnings) is positive.
INT	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 detail does earn and retain its own interest. N – The fund detail does not retain its own interest. The interest will go to the general fund.
REVIEWED BY	All bureaus must sign and date to show all bureaus have reviewed the information.