Uniform Codes Manual

Background and Objectives

The Uniform Codes Manual (UCM) contains the state's uniform codes and structures, also known as the chart of accounts. The uniform codes provide the level of detail and framework for budgeting, recording, and reporting financial transactions for the state. Every agency, department, commission, and board within the state government is required to use the statewide uniform codes when preparing and reporting budgeted and actual financial data

Government Code (GC) section 13300 mandated the Department of Finance (Finance) to develop, install, and supervise a modern and complete system of accounting for each state agency authorized or charged by law to handle public money. This mandate was modified and reaffirmed by AB 3322 (Chapter 1284, Statutes of 1978), which required the development of a coding system to obtain accurate and comparable records, reports, and statements of the state’s financial affairs.

The purpose of the state's uniform codes is to accomplish the following objectives:

  • Provide accurate, complete, and comparable records and reports of all the state's financial affairs.
  • Provide the State Controller with the information necessary to maintain a comprehensive system of central accounts for the state.
  • Provide departments with a uniform coding system, or chart of accounts, for reporting to the State Controller, procurement, and budgetary purposes.
  • Provide a uniform coding system for the Governor's Budget, Budget Bill, and State Controller’s records to permit comparison of budgeted disbursements to actual disbursements and estimated receipts to actual receipts.

Segments and Structure of the Uniform Codes

The statewide chart of accounts provides the segments and structure that state departments use to classify, record, organize, and report financial information.

The segments are listed below. Refer to the UCM for a description of the purpose and a listing of the detailed codes for each segment.

Finance maintains the UCM on its website.

For corrections or revisions to the UCM, please contact the Department of Finance, Fiscal Systems and Consulting Unit:

Email: UCM-MSFRequests@dof.ca.gov