1. FISCAL CODE SHOW SLIDE 1: FISCAL CODE
SECTION I. : Identify the Elements of the Fiscal Code and the States of an Appropriation
ADMINISTRATIVE DATA
All Courses Including This Lesson
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01 Planning Programming Budget & Execution Course (PPBE)
Task(s) Task Number Individual
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The academic hours required to teach this lesson are as follows:
Resident
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Academic Hours/Method
0.0 hrs Introduction/Conference Discussion
0.0 hrs Conference Discussion
0.0 hrs Summary
0.0 hrs Total Time
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Testing (to include test review)
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Lesson Number
Lesson Title
Identify the Elements of the Fiscal Code and the States of an Appropriation
Security Level: Unclassified
Requirements: There are no clearance or access requirements for the lesson.
Foreign Disclosure Restrictions
FD5. This product/publication has been reviewed by the product developers in coordination with the Fort Jackson Soldier Support Institute foreign disclosure authority. This product is releasable to students from all requesting foreign countries without restrictions.
Instructor Requirements
Must meet physical qualifications IAW AR
Materials Required
Instructor Materials:
Lesson plan slides, DFAS-IN Reg 37-1, DFAS-IN Manual FY, and examples of Accounting Classifications
Student Materials:
Fiscal Code Summary Sheet, and Practical Exercise
Classroom, Training Area, and Range Requirements
General Purpose Classroom - 25 Seats
Instructional Guidance
Note: Before presenting this lesson, instructors must thoroughly prepare by studying this lesson and identified reference material.
Also, provide the students with situational awareness of the Operational Environment (OE) variables and actors.
Proponent Lesson Plan Approvals
Name Rank Position Date
Harris, Norman CTR Writer/Developer xx-xxx-xxxx
Bonig, Reid GS-12 Chief - FMITD xx-xxx-xxxx
Davis, Bobby LTC FM-DOT xx-xxx-xxxx
Zellars, Eric COL Commandant xx-xxx-xxxx
Motivator: Go ahead and pull out your TDY orders before we start
In we broke the DNA Code
- It was a big long strand of data with different parts to it
- It was very confusing - each part had specific yet useful information
Just like the Accounting Classification Code (You know the long strand of numbers on your TDY orders or the numbers that are on a MIPR)
- Long strand of data
- Broken down in parts that contain useful information
- Provides the information of how we spent our money
We are only going to talk about an expenditure transaction
- All systems are different - so don’t worry

2. Terminal Learning Objective
Action:
Conditions:
Standard:
Identify the Elements of the Fiscal Code and the States of an Appropriation.
Given a summary sheet containing DFAS-IN Reg 37-1, DFAS-IN Manual FY, examples of Accounting Classifications, slides and awareness of the Operational Environment (OE) variables and actors.
With 80% accuracy:
Verify the elements of Fiscal Code and States of an appropriation, and determine expenditure accounting classifications.
SHOW SLIDE 2: TERMINAL LEARNING OBJECTIVE
Note: State the TLO
Action: Identify the Elements of the Fiscal Code and the States of an Appropriation.
Conditions: Given a summary sheet containing DFAS-IN Reg 37-1, DFAS-IN Manual FY, examples of Accounting Classifications, slides and awareness of the Operational Environment (OE) variables and actors.
Standards: Verify the elements of Fiscal Code and States of an appropriation, and determine expenditure accounting classifications.
Safety Requirements:  Everyone is responsible for safety. A thorough risk assessment must be completed prior to every mission or operation.
Risk Assessment Level: Low
Environmental Considerations: NOTE: It is the responsibility of all Soldiers and DA civilians to protect the environment from damage.
Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects.
Evaluation: Students will take a comprehensive test at the end of Week 1. Students must score 80% or higher and International officers must score 70% or higher.

3. Fiscal Code Definition
A system designed to describe federal government financial transactions through the use of a series of alpha and numeric symbols commonly known as an accounting classification.
Fiscal
Code
Definition
SHOW SLIDE 3: FISCAL CODE DEFINITION
Note: Read Definition - Used to describe a financial transaction
The Standard Army Classification Code is part of the Fiscal Code

4. Fiscal Code Purpose Saves time and space.
Provides for uniformity throughout the Army.
Provides for ease in automation.
Provide accurate and timely information to leaders for decision-making.
SHOW SLIDE 4: FISCAL CODE PURPOSE
Contains a lot of information and makes it easier to do with Numbers and Symbols instead if words describing everything
The Army is consistant- the data means the same to everyone in the Army

5. Standard Army Accounting Classification Code
BD/26FB QLOG CA200 SO W4RNAA AB22 W4RNAA S09076
Treasury Symbol
Dept. Code 21
Fiscal Year 6
Basic Symbol # 2020
Limitation 0000
Operating Agency (OA)
&
Allotment Serial
Number (ASN)
Army
Management
Structure Code
(AMSCO)
Element of
Resource
(EOR)
Decision
Package
(MDEP)
Functional
Cost
Account
(FCA)
Country
Code (CC)
Accounting Processing Code
(APC)
Unit
Identification
Code
(UIC)
Standard Document
Number (SDN)
Fiscal
Station
Number
(FSN)
SHOW SLIDE 5: STANDARD ARMY ACCOUNTING CLASSIFICATION CODE
Accounting Classifications. See DFAS-IN Reg XX, The Army Management Structure.
Accounting classifications are codes used to manage appropriations. They are used to implement the administrative fund control system and to help ensure funds are used correctly.
An accounting classification is commonly referred to as a fund cite. DFAS-IN Reg XX, The Army Management Structure, provides a detailed breakdown of Army accounting classifications. The XX, in DFAS-IN Reg XX, stands for the last two digits of the fiscal year, e.g., DFAS-IN Reg is the source for accounting classification data for FY 2005 for the Department of the Army. DFAS-IN Manual XX is published annually. Go to:
An Army Account Classification Code is also known as:
Fund Cite
Fiscal Code
Line of Accounting
The following is a sample Army fund cite:
21* F7 W51C F9953 W12ABC A1BD W4RNAA S04013
Understand that this is just an example of an Army fund cite. There are numerous Army fund cites based on the type and use of funds. DFAS-IN
Manual XX has detail information on all of the elements of the Army LOA.
A detail discussion of all elements of a line of accounting are found in DFAS-IN XX. It is on the web at:

6. DFAS-IN MANUAL 37-100-13 Financial Management
DFAS-IN MANUAL
Financial Management
The Army Management Structure Fiscal Year **
Defense Finance and Accounting Service
Indianapolis Center (DFAS-IN) Indianapolis IN
August 2000
SHOW SLIDE 6: DFAS-IN MANUAL

7. Treasury Symbol Department Code (21). Period of Availability (6).
Department Code (21).
Period of Availability (6).
Basic Symbol (2020).
Limitation (.0000).
SHOW SLIDE 7: TREASURY SYMBOL
At this time we will talk about the 1st 11 digits of the fund cite.
The first part of the fund cite is called the Treasury Symbol, in this case ( ), which consists of the following:
- The Department Code – in this example 21, means Dept. of the Army. This is relevant when working in joint environments and when accepting MIPRs (Military Interdepartmental Purchase Requests).
- The Period of Availability – in this example “*” for a place holder. This number varies based on when it was the funding was appropriated. Its period of availability may also vary from 1 yr or multiple years. This period is identified by the Basic Symbol.
- The Basic Symbol – in this example 2020 (Operations & Maintenance, Army). This describes the type of appropriation.
- The Limitation – in this example (means no limit)

8. Department Codes 11 – Executive Office of the President
17 – Department of the Navy
21 – Department of the Army
57 – Department of the Air Force
84 – U.S. Soldier/Airmen Home
96 – Corps of Engineers (Civil Works)
97 – Office of Secretary of Defense (OSD)
SHOW SLIDE 8: DEPARTMENT CODES
As mentioned before, Department Codes tell you what agency is responsible for the appropriation.
Tells you the WHO.
How do you find out what the codes mean? Look in DFAS FY.
Pull out your TDY orders - what are the first 2 digits?

9. Period of Availability
Identifies the period (FY(s) that Congress made the funds available for appropriation.
Identifies the availability of an appropriation.
Annual (6).
Multiple-Year (3/4).
No-Year (i.e. continuing) (X).
Identifies the state of an appropriation.
Unexpired.
Expired.
Closed.
SHOW SLIDE 9: PERIOD OF AVAILABILITY
Period of Availability tells you WHEN funds are good to be spent.
Identifies the availability of the appropriation by telling the Fiscal Year of the appropriation - not the time length
- (7/9 = ), not 1 – 3 years.
If system only accepts 1 year - then only put in first year
- Need to go back to FAD to find out period of availability
It also id’s which of the 3 states the appropriation is in:
Unexpired - Time length is determined by the type of Appropriation (Could be 1, 2, 3, 5 or no years long)
- Allowed to spend it IAW with the appropriation
Expired –These are good for 5 years (Can only make Adjustments or Disbursements to Obligations made in the unexpired FY - no new Obligations)
Closed - RIP - Nothing can be done to it

10. Period of Availability Dates
State FY
Dates
Unexpired
1 Oct Sep 16 16
SHOW SLIDE 10: PERIOD OF AVAILABILITY DATES
Expired
1 Oct Sep 21
17-21
Closed
1-Oct-21 22

11. Examples of Appropriations by Period of Availability
One (1) Year:
Operations & Maintenance (OMA, OMAR, OMNG)
Military Pay (MPA, RPA, NGPA)
Two (2) Year:
RDT&E
Three (3) Year:
Procurement
Five (5) Year:
Military Construction (MCA, MCAR, MCNG, AFH)
No Year (X):
WCF, FMS
SHOW SLIDE 11: EXAMPLES OF APPROPRIATIONS BY PERIOD OF AVAILABILITY
OMA – Operation and Maintenance Army
OMAR - Operation and Maintenance Army Reserve
OMNG - Operation and Maintenance Army National Guard
MPA – Military Personnel, Army
RPA – Reserve Personnel, Army
NGPA – National Guard Personnel, Army
RDT&E – Research, Development, Test and Evaluation
MCA – Military Construction, Army
MCAR – Military Construction, Army Reserve
MCNG – Military Construction, National Guard
AFH – Army Family Housing
WCF – Working Capital Fund
FMS – Foreign Military Sales

12. Basic Symbol 2010 Military Personnel, Army (MPA)
2020 Operations and Maintenance, Army (OMA)
Procurement, Army Appropriation
2040 Research, Development, Test, and Evaluation Army (RDTE)
2050 Military Construction, Army (MCA)
2060 National Guard Personnel, Army (NGPA)
2065 Operations and Maintenance, Army National Guard (OMANG)
2070 Reserve Personnel, Army (RPA)
2080 Operations and Maintenance, Army Reserve (OMAR)
2085 Military Construction, Army National Guard (MCARNG)
2086 Military Construction, Army Reserve (MCAR)
7020 Army Family Housing Construction
7025 Family Housing, Operation and Maintenance
SHOW SLIDE 12: BASIC SYMBOL
The Basic Symbol is made up of 4 Characters.
It tells the WHAT – meaning WHAT type of fund was used.
Does this slide look familiar to anyone?
- Funds are broken down by appropriations when talking Accounting Classification Code. (
Tng Aid - Pull out your TDY orders)

13. Limitation Four digit suffix to Basic Symbol
Restricts amount or use of funds for a certain purpose
May be in form of floor, ceiling, fence
Examples:
Contingency operations, disaster relief, counter narcotics
SHOW SLIDE 13: LIMITATION
You may have further restrictions on your funds and these are called limitations.
You may have a basic symbol with a . followed by 4 characters
The limitation restricts the amount or use of funds for a certain purpose.
The limitation may be in the form of a floor, ceiling, or fence.
Look in DFAS IN FY or FAD or ask higher HQ’s to find out what your limitations may be.

14. Program Year
Congress requires that certain no-year funds (X) be tracked by fiscal year.
Program year identifies the fiscal year.
Example: Foreign Military Sales, 97X8242.
SHOW SLIDE 14: PROGRAM YEAR
You may or may not have this
Required only for appropriations that never expire
- Yet require fiscal year accountability because of language in the Appropriation Act
Congress may say - even though it is no year money - we want to know every year how much you are spending
Bullet 3
Note - some of you may have a 0 here instead of it being blank
X - don’t expire

15. Operating Agency – Allotment Serial Number
Operating Agency Code (57) TRADOC
Identifies the Operating Agency that issued the specific allotment.
Allotment Serial Number (3106)
A control measure used by the Operating Agency to track funds.
SHOW SLIDE 15: OPERATING AGENCY – ALLOTMENT SERIAL NUMBER
The Operating Agency code identifies the Operating Agency that issues the specific allotment to the installation or agency. It is a way of further telling who is responsible for the money.
Normally it’s the organization that received the money directly from DA on a Formal Distribution of Funds.
- Ex of a General OA - (FORSCOM) and Special OA - (AAA)
The Allotment Serial Number is a control measure the Operating Agency uses to track funds. Each Allotment has its own Serial Number - unique to each OA, so you will not find it in FY.

16. AMSCO 325796.BD Army Management Structure Code (AMSCO)
Common language for interrelating programming, budgeting, accounting, and manpower control of Army activities and functions.
Identifies missions and management levels for Army organizations and functions.
2020 (OMA), BA 3 (Training & Recruiting), BAG 2 (Basic Skill & Advanced Training), SAG (Base Support- TRADOC)
SHOW SLIDE 16: AMSCO
The Army Management Structure Code (111011) identifies the missions and management levels for organizations. It is made up of 6 characters in front of the period and up to 5 characters after. The AMSCO is also called Project Code or Project Amounts. This is the common language used for interrelating programming, budgeting, accounting, and manpower control of Army activities and functions.
The AMSCO identifies missions and management levels for Army organizations and functions. It tells what PURPOSE the money is used for (Ammunition, DFAC)
- This is broken down by BA (3 number), BAG (2 numbers), and SAG (5 numbers)
- AMSCOs are unique to the appropriation, meaning each Appropriation has its own breakdown of AMSCOs. So not all appropriations have the same AMSCO.
Where do you go to figure out how to read each appropriation?
FY (Chapter devoted to each Basic Symbol)
This is the link between Programming, Budgeting, and Execution.

17. Element of Resource
BD/26FB
26FB
Element of Resource (EOR) – 26FB (Supplies – Army managed/ DWCF item)
Classifies the type of service, good, or other items being procured or consumed according to its nature rather than its purpose.
SHOW SLIDE 17: ELEMENT OF RESOURCE
AMSCO was the purpose of the funds, the element of resource (26F7) identifies the type of goods or services being purchased. It specifies the type of service or goods funded rather than general purpose. So in this case, EOR 26F7 is for Supplies – combat vehicle repair parts.
The EOR is always made up of 4 Characters.
EOR’s go across appropriations (For example, Supplies are used in each appropriation)
We can track expenditures by EOR when we need to know what we spend on each EOR.
(1st 2 digits - Object class - specific to all Fed Gov, last 2 - specific to Army)

18. Management Decision Package
BD/26FB QLOG
QLOG
Management Decision Package (MDEP) (QLOG – Installation supply operations)
Describes a particular organization, project, or function and records the resources used for the intended output Six management areas of MDEPs:
SHOW SLIDE 18: MANAGEMENT DECISION PACKAGE
An MDEP links resources to accounting. The MDEP is made up of 4 digits.
We track information on MDEPS, as they contain 9 Years worth of data.
How are we doing - do we need more - are we spending it where we thought we need the money
Can also track expenditures by MDEP - to see everything that we are spending on the MDEP.
MTOE Missions
TDA Missions
Standard Installation Organization (SIO) Missions
Acquisition, fielding & sustainment of weapon & information systems
Special visibility projects (SVP)
Short term projects (STP)

19. Functional Cost Accounts
BD/26FB QLOG CA200
CA200
Another means for Management to track expenditures.
CA200 – Commercial Activities – contract furnished
Similar to an Element of Resource (EOR).
Currently applies to (9) categories.
SHOW SLIDE 19: FUNCTIONAL COST ACCOUNTS
The functional cost account (F9953) identifies specific functions within an AMSCO.
FCAs don’t always apply and if not, it will be blank.
The FCA is 5 Characters long.
9 Special categories that are tracked to verify costs so it is used for specific areas to track money.

20. Location Code
BD/26FB QLOG CA200 SO SO
Country codes identify the country or location in which a financial transaction is made.
Used for these types of transactions:
International Balance of Payments (IBOP).
Foreign Military Sales (FMS).
International Military Education and Training (IMET).
Foreign Military Financing (FMF).
SHOW SLIDE 20: LOCATION CODE
Country codes identify the country or location in which a financial transaction is made.
If blank = U.S.
Why matter - sometimes we want to track how much we are putting into another Country’s economy (due to SOFA to be in the country) or even to track Foreign Military Training

21. Standard Document Number
BD/26FB QLOG CA200 SO W4RNAA
W4RNAA
Standard document number (SDN) – 14 characters
Locally generated
Format prescribed in DFAS-IN 37-1
Tracks a transaction from commitment stage through disbursement (“cradle to grave”)
SHOW SLIDE 21: STANDARD DOCUMENT NUMBER
The standard document number (W12ABC ) is a locally developed number that tracks a transaction from commitment to disbursement.
SDN - Uniquely Identifies a specific transaction
SDNs are used to track a transaction from commitment to disbursement.
The SDN is a unique identifier that can be used by the RM, Contracting, and DOs to refer to a specific LOA, contract award, and payment voucher.
SDNs are easily distinguished from other fiscal years of the same appropriations, other types of appropriations, and document numbers of other RMs in your area.
For supplies, the SDN should be - DODAC, Julian date (yearly calendar), code to identify what type of property it is (ie 4), then transaction number.
However, the format varies by transaction type and local policy.
A sample format is prescribed in DFAS-IN FY.

22. Accounting Processing Code
BD/26FB QLOG CA200 SO W4RNAA AB22
AB22
Accounting processing code (APC) is locally produced (i.e., installation unique).
Shortcut for entering numerous elements into the accounting system for each transaction.
Can be used to capture costs for specific events (e.g., NTC train up)
Includes Accounting Classification Reference Number (ACRN) for contracts.
SHOW SLIDE 22: ACCOUNTING PROCESSING CODE
The account processing code (A1BD) is a locally developed four position code that is used as a short cut for the entire LOA.
The is used to tracks costs by unit, task, or event. So it is giving you a macro level analysis.
The APC allows you to type in the APC and all the other information is automatically added except SDN, Fiscal Year, EOR and Location Code.
The APC is used for cost capturing for a specific appropriation.

23. Unit Identification Code
BD/26FB QLOG CA200 SO W4RNAA AB22 W4RNAA
W4RNAA
Unit identification code (UIC).
Identifies the unit an individual is assigned to.
Found in an MTOE or TDA.
Begins with a “W”.
SHOW SLIDE 23: UNIT IDENTIFICATION CODE
If you’ve ever had to do a USR, you’ve seen a UIC.
The unit identification code (W4RNAA) identifies the unit for which the LOA is being used.
It identifies the unit that spent the money.
Allows you to track down to the Company level.

24. Fiscal Station Number (FSN)
F7 W51C F9953 W12ABC A1BD W4RNAA S04013
S04013
S04013
DFAS Lawton,OK
FSN identifies accounting office providing finance support and maintaining the detailed accounting records.
SHOW SLIDE 24: FISCAL STATION NUMBER (FSN)
The fiscal station number identifies the accounting office which provides the finance support.
Starts with a “S”
Tells you who your OPLOC is (Operating Location).

25. Standard Army Accounting Classification Code
BD/26FB QLOG CA200 SO W4RNAA AB22 W4RNAA S09076
Treasury Symbol
Dept. Code 21
Fiscal Year 13
Basic Symbol # 2020
Limitation 0000
Army
Management
Structure Code
(AMSCO)
Management
Decision
Package
(MDEP)
Country
Code (CC)
Accounting Processing Code
(APC)
Fiscal
Station
Number
(FSN)
Operating Agency (OA)
&
Allotment Serial
Number (ASN)
Element of
Resource
(EOR)
Functional
Cost
Account
(FCA)
Standard Document
Number (SDN)
Unit
Identification
Code
(UIC)
SHOW SLIDE 25: STANDARD ARMY ACCOUNTING CLASSIFICATION CODE
Remember not all used.
In contingency operations each LOA within an appropriation is constant through-out except for Element of Resource, Standard Document Number, and Accounting Processing Code.
The EOR and APC will be determined based on what is being purchased and for whom. The SDN is unique for each LOA written.

26. FISCAL CODE PRACTICAL EXERCISE
SHOW SLIDE 26: FISCAL CODE PRACTICAL EXERCISE

27. Check On Learning
Q: What manual, regulation, or publication governs The Army
Management Structure for Fiscal Year?
DFAS-IN MANUAL FY
DFAS-IN 37-1 Regulation
Army Funds Management Data Reference Guide
None of the above
Q. What is the Corps of Engineers Department Code?
Slide 24
Check on Learning
NOTE: Conduct a check on Learning
Q: What manual, regulation, or publication governs The Army
Management Structure for Fiscal Year?
a. DFAS-IN MANUAL FY
b. DFAS-IN 37-1 Regulation
c. Army Funds Management Data Reference Guide
d. None of the above
Q. What is the Corps of Engineers Department Code?
A. 96 27

28. Terminal Learning Objective
Action:
Conditions:
Standard:
Identify the Elements of the Fiscal Code and the States of an Appropriation.
Given a summary sheet containing DFAS-IN Reg 37-1, DFAS-IN Manual FY, examples of Accounting Classifications, and slides.
With 80% accuracy:
Verify the elements of Fiscal Code and States of an appropriation, and determine expenditure accounting classifications.
SHOW SLIDE 27: TERMINAL LEARNING OBJECTIVE 28

29. Appendix A Assessment Plan Slide 26 Appendix A
Contribution to Group Work
30%
Written Communication
10%
Oral Communication
Module Post Assessment
50%
Total 
100%
Contribution to Group Work. See FM PPBE Contribution to Group Work Rubric for specific grading criteria.
Written Communication. See FM PPBE Written Communication Rubric for specific grading criteria.
Oral Communication. See FM PPBE Oral Communication Rubric for specific grading criteria.
Module Post Assessment. A comprehensive post assessment consisting of multiple-choice, matching, fill-in-the-blank and ordering questions will be administered via Blackboard Academic Suite upon completion of the module.
Show Slide 27

30. Appendix B Presentation Outline Side 27 Appendix B Slides
Slide Number Description
Slide Identify the Elements of the Fiscal Code and the States of an Appropriation
Slide Terminal Learning Objective
Slide 3 Fiscal Code Definition
Slide Fiscal Code Purpose
Slide Standard Army Accounting Classification Code
Slide DFAS-IN Manual
Slide Treasury Symbol
Slide Department Codes
Slide Period of Availability
Slide Period of Availability Dates
Slide Examples of Appropriations by Period of Availability
Slide Basic Symbol
Slide Limitation
Slide Program Year
Slide Operating Agency – Allotment Serial Number
Slide AMSCO
Slide Element of Resource
Slide Management Decision Package
Slide Functional Cost Accounts
Slide Location Code
Slide Standard Document Number
Slide Accounting Processing Code
Slide Unit Identification Code
Slide Fiscal Station Number (FSN)
Slide Standard Army Accounting Classification Code
Slide Fiscal Code
Slide Check On Learning
Slide Terminal Learning Objective
Slide Appendix A
Slide Appendix B