PAP.10.4.020 Chart of Accounts Grouping

The Chart of Accounts is grouped into three groups of digits as follows: Fund – Activity– Area, with the following corresponding number of digits: xxx - xxxx - xxxx.

(a) The first group of three digits represents the fund and the fiscal period. The first two digits in this group represent the fund, and the last digit in this group represents the fiscal period.

(b) The second group of four digits usually represents the activity, and is referred to as the line item account number.

(c) The third group of four digits represents the area, project, or department.