Organization codes are structured so that the needs of decision makers can be addressed. Organization codes must also be flexible enough to meet the requirements of various State fiscal systems. Decision-makers must be able to readily identify State organizations in order to plan, evaluate, monitor, model, and forecast revenues and expenditures on a timely basis. Organization codes can be used to record, compare, and control data at various organizational levels.
The organization codes incorporate the needs of decision-makers and the requirements of State fiscal systems. Therefore, some "budgets" and "programs" are assigned organization codes even though they may not be organizational entities by themselves (e.g.; 9000 series codes).
Note: Organization Codes must not be established or used simply to satisfy internal accounting and reporting requirements. Agencies may use lower level non-UCM code designations as needed, but they must be summarized and reported at the appropriate UCM level.
Comments or questions regarding this page should be directed to California State Department of Finance, Fiscal Systems and Consulting Unit, at (916) 324-0385 or via email at FSCU Hotline.
Last updated October 4, 2018