PCA - Program Cost Account

Introduction

The PCA (Program Cost Account) is a five character alphanumeric code that typically identifies the lowest levels of program structure within your agency. Most agencies are either PCA-driven or Index-driven. A few agencies are both. STARS requires most transactions to require both a four character alphanumeric Index and a five character alphanumeric PCA.

Your agency normally sets up PCAs at the first of each year. However, some additions or changes can be made during the year. It helps to record or write down the hierarchical relationship of your Agency, Function, Activity, Program, and Element.

The agency defines the program structure before assigning the PCA Codes.

When creating a PCA:

  • Complete any related Descriptor Table Maintenance forms which correspond to the Program structure before completing the PCA Table Maintenance Form (see the menu on the left of this page). Be sure other table entries for the Fund and other optional codes are entered. See "Other Related Descriptor Tables" below, and also see the "data element" descriptions below.
  • Enter unique PCA numbers for each of your lowest level Program units. It can help to develop a logical numbering convention for your PCAs. This should correspond with the program structure scheme. (However, you cannot use all zeros.)
  • You can set up a PCA to"look up" a Fund, Budget Unit, and other codes so that when a person enters the PCA on a transaction and the transaction is saved, those codes will be entered on the transaction automatically. Do this by entering the Fund, Budget Unit, or other codes on the Program Cost Account Table (see below).
  • Enter the Program Level at which you will track and/or control allocations.

Other Related Descriptor Tables

STARS uses the Descriptor Tables to validate some elements of the program structure and other classification elements included in the PCA Table. The PCA Table is closely tied to the other system tables. If the Function, Activity, Program, Element, Facility, Task, and Location are used, they must be entered in their respective Descriptor Tables before setting up a PCA.

If you use a Project or Grant on the PCA, they must be on the Project Control Table or Grant Control Table.

PCA Table Maintenance S026

Many agencies enter their own PCA codes instead of submitting them to the State Controller’s Office. However, those agencies also accept the responsibility for fixing any data entry problems. If you do not enter PCA information in STARS yourself, you can send a form to the SCO. Check the STARS forms for the PCA-26 form and its instructions.

Figure 1 - STARS screen S026 example

VERSION 3.1     STARS--PROGRAM COST ACCOUNT TABLE MAINTENANCE/INQUIRY    S026

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

    AGENCY: 000           PCA:              BFY:              PRI:                     

    PCA TYPE:             TITLE:                                                         

   FUNCTION:            ACTIVITY:        PROGRAM:           ELEMENT:        

    PCA-LEVEL-1:           ALLOC-PRG-LEVEL:            BUDGET UNIT:         

    PROJECT-NO:            PROJECT-PHASE:              FUND/DET:            

    GRANT-NO:              GRANT-PHASE:                INDEX:               

    FACILITY:              TASK:                       LOCATION:            

    SERVICE UNIT   STANDARD:         TYPE:    TITLE:                             

 

The following are descriptions of the data elements on the S026 Table.

 

Data Element Description

ENTER FUNCTION

 

Enter the one-character Function code.

A - ADD a new record

C - CHANGE an existing record

DELETE is not used. Put an end date on the PCA in order to stop usage and/or eliminate table rollover into the next fiscal year

 

Once the following data elements (known as Control Keys) are added, they cannot be changed.
 

Data Element Description
AGENCY Your three-digit agency code.

PCA

 

Enter a five character alphanumeric PCA code which uniquely identifies the lowest level of the Program structure. Do not use all zeros.

BFY

 

Enter the two-digit Budget Fiscal Year to identify the fiscal year of the PCA. This should not be greater than the current fiscal year or next fiscal year after table rollover.
PRI

One-character Payroll Indicator:

Y – Yes. Will show on IPOPS or ITIME

N – No. Will not show on IPOPS or ITIME

 

The following data elements are Information or Lookup elements.

 

Data Element Description

PCA TYPE

Cannot be changed

Identifies the type of Program Cost Account (PCA).

Default : 1 – DIRECT

TITLEEnter the PCA Title, up to forty characters.  Do not leave this blank.


For the next group of data elements(or indicators), it is important to understand the implications before you enter them. Refer to the How to Correct or Adjust section below if you incorrectly enter or change the elements.

  • Once you enter these indicators, you should not change them. However, if you need to make a change, we recommend that you make the change on the PCA for the new fiscal year.
  • The level you use will be the level displayed on the "online" File Inquiry screens.
  • If a high degree of detail is required for reporting purposes then this indicator must reflect that degree of detail. Reports can be produced with information at more summarized levels, but reports cannot be ordered for a lower level of detail then is posted to the file. This level should be the lowest level of detail that you may want on your reports and online.
Data Element Description
FUNCTIONEnter the two-digit Function code or leave blank. If entered, the AGENCY, FUNCTION combination must already be in the Function (D15) descriptor table. When using a Budget Unit on this form, this PCA Function code must equal the Function on the Budget Unit (as entered on the Budget Unit (20) Table).
ACTIVITYEnter the two-digit Activity code or leave blank. If entered, the AGENCY, FUNCTION, ACTIVITY combination must be in the Activity (D16) descriptor table.
PROGRAMEnter the three-digit Program code or leave blank. If entered, the AGENCY, FUNCTION, ACTIVITY, PROGRAM combination must already be in the Program (D17) descriptor table.
ELEMENTEnter the three-digit Element code or leave blank. If entered, the AGENCY, FUNCTION, ACTIVITY, PROGRAM, ELEMENT combination must already be in the Element (D18) descriptor table.
PCA LEVEL 1Enter the five-character alphanumeric PCA-LEVEL-1 or leave blank.  If entered, the PCA Level 1 must already be in the PCA Level 1 (D19) descriptor table. The PCA Level 1 functions the same as the Org. Reporting Category (ORC). The ORC is for organizational grouping. PCA LEVEL 1 is for programmatic grouping.
ALLOC PRG LVL

Enter the one-character Allocation Program Level that indicates the level of Program and Fund at which you want to post and/or control your allocation for this PCA. The PCA Table usually contains data below the level required for appropriation control.  Additionally, this indicator designates if you want the allocation posted/controlled by Fund. You must enter the Program Levels on the PCA at least to the level of the Allocation Program Level indicator. For example, if level 'C' is used, you must enter the AGENCY, FUNCTION, and ACTIVITY. 

0 – No FUND, No Program level

1 – No FUND, FUNCTION level

2 – No FUND, ACTIVITY level

3 – No FUND, PROGRAM level

4 – No FUND, ELEMENT level

5 – No FUND, PCA level

-OR-

A – By FUND, No Program level

B – By FUND, FUNCTION level

C – By FUND, ACTIVITY level

D – By FUND, PROGRAM level

E – By FUND, ELEMENT level

F – By FUND, PCA level

BUDGET UNITEnter the four-character Budget Unit code or leave blank. If entered, it must be in the Budget Unit Table (table 20). The function levels on the Budget Unit (20) Table must match the PCA function levels.

PROJECT NO


PROJECT PHASE

Be aware that information in the PCA reports may be for multiple Projects/Phases.

Enter the six-character Project Number and the two-alphanumeric Project-Phase, or leave both fields blank. If entered, it must be in the Project Control (PC table 27). Use a “dummy" Project Number (999999-99) with an end date to force users to manually enter a Project Number on a transaction.

FUND

FUND DETAIL

Enter the four-digit Fund or leave blank. If entered, it must be in the Fund (D22) descriptor table and on the budget unit you use.

Enter the two-digit Fund Detail or leave blank. If entered, it must be in the Fund Detail (D23) descriptor table.

GRANT NO


GRANT PHASE

You can change these as long as your agency is aware that information on the PCA reports may be for multiple Grants/Phases. 

Enter the six-character Grant number and the two-alphanumeric Grant-Phase, or leave both fields blank. If entered, it must be in the Grant Control Table 29. Use a “dummy" Grant Number (999999-99) with an end date to force users to manually enter a Grant Number on a transaction.

INDEX CODEEnter the four-character alphanumeric Index number or leave blank. If entered, it must be in the Index Code Table 26. If you are PCA-driven, this should be entered.
FACILITY

You can change these as long as your agency is aware that the PCA reports may be for multiple facilities.

Enter the four-character Facility code or leave blank. If entered, it must be in the Facility (D26) descriptor table.

TASK

You can change these as long as your agency is aware that their PCA reports may be for multiple tasks. 

Enter the four-character Task code or leave blank. If entered, it must be in the Task (D27) descriptor table.

LOCATION

You can change these as long as your agency is aware that their PCA reports may be for multiple locations. 

Enter the six-character Location code or leave blank.  If entered, it must be in the Location (D36) descriptor table.

The following data elements are Information or Lookup elements. End Dates are included to close the PCA for posting financial transactions and for year-end rollover:
 

Data Element Description
EFF-START-DATEEnter the six-digit Effective Start Date (MMDDYY) or leave blank.  Identifies when the PCA Code becomes effective. You cannot use this PCA in transactions before the effective start date.  If left blank, it can be used any time.
EFF-END-DATEEnter the six-digit Effective End Date (MMDDYY) or leave blank.  Identifies when a PCA Code ceases to be effective. You cannot use a PCA in transactions after the effective end date. If left blank, you can use it at any time. If you do not want this PCA rolled forward into the next fiscal year, put on a 06-30-XX end date before table rolls.

 

Correct or Adjust PCA Controls

If you enter PCA controls incorrectly, correcting the PCA table will not automatically correct the transactions that have already processed in STARS. In order to correct a transaction that has already processed, complete the following steps:

DAY 1 – Reverse the Incorrect Transactions

  • Set this table to the incorrect controls.
  • Enter adjusting entries to reverse out the posted transaction.
  • Release the batch for processing in the nightly processing.
  • Do not release any other batches for that day that might post to the incorrect PCA information. If you do, they will process under the incorrect controls and will have to be reversed.

DAY 2 – Re-enter the Transactions

  • Set this table to the correct controls.
  • Enter adjusting entries to re-post the old transactions to the correct controls.
  • Release the batch, as well as other batches you have held, for processing in the nightly processing.
  • If you are making the change upward, you may be able to leave the old data as is and request your reports at a higher level.

PCA Reports

Reports can be run in IBIS that will show your agency details of Statewide Classification structure.

In the Online Reporting application, DAFR Reports (below) are available.

DAFR6660 - Program/PCA Hierarchy
Lists all of the program structure including agency, function, activity, program, element, PCA1, and the corresponding PCA within each structure hierarchy. You can request this report for one or more fiscal years using SS1 for the four-digit beginning fiscal year and SS2 for the four-digit ending fiscal year. This will report only that program structure which has not been purged.

DAFR8560 - PCA Table Listing
Lists all PCA codes on the PCA table with all the “lookup” structure information.