Account ChartField
  • 07 Jun 2024
  • 4 Minutes to read
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Account ChartField

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Article summary


Account classifies the nature of a transaction by identifying the type of asset, liability, equity (fund balance), receipt, expenditure, InterUnit transfer, or deferred inflow/outflow involved in a transaction. Account is a required ChartField that is used along with other ChartFields to capture detailed transactional data. Account values are six (6) characters in length and are established by DFS to support State financial reporting needs. Accounts can be classified as one of the following:

  • Budgetary Accounts – used only when recording budgets
  • Control Accounts – restricted to system use only, for example, Bank Accounts
  • Transactional Accounts – used to record financial accounting entries or budget entries

Each Account value is assigned an Account Type at the time of establishment. The Account Type designates whether it is a balance sheet or income statement Account value. This determines how Account values are treated in key processes such as year-end close processing or reporting. The numbering scheme for Account values provides a designated series of values for each Account Type which aids users in readily identifying values and allowing for future growth. Within the Account Type, there will be further groupings of Account values to support financial reporting.  The table below lists the Florida PALM Account Type Grouping, Account Types, and Account value ranges.

Account Type Grouping

Account Type

Account Value Range

Balance Sheet Accounts


100000 – 1ZZZZZ

Balance Sheet Accounts

Deferred Outflows of Resources

200000 – 2ZZZZZ

Balance Sheet Accounts


300000 – 3ZZZZZ

Balance Sheet Accounts

Deferred Inflows of Resources

400000 – 4ZZZZZ

Balance Sheet Accounts

Equity (Fund Balance)

500000 – 5ZZZZZ

Income Statement Accounts


600000 – 6ZZZZZ

Income Statement Accounts


700000 – 7ZZZZZ

Income Statement Accounts


800000 – 8ZZZZZ

The following design considerations are applied when defining an Account in Florida PALM:

  • Account values are standardized statewide.
  • Each Account value is uniquely numbered and can be grouped in ranges to ease tree maintenance and to aid in visual identification of values.
  • Account values are configured under statewide TableSet Control and are used across all agencies.
  • Account is required on all transactions.
  • Attributes are defined when Account values are established to aid in reporting. Account attributes are listed in the Attributes table below.
  • The Tree feature is used to create and maintain hierarchical relationships between appropriate Account values. A listing of configured trees can be accessed via the Tree Viewer functionality in Florida PALM.

For the Account ChartField, a Tree allows for roll-up reporting at summarized levels and the translation of budget from the summary level Account values to detailed transactional Account values. An example of the components of the Account Reporting structure is shown in the table below, which shows Financial Reporting, Financial Reporting Account Type, Account Type Report Grouping, Detail Report Grouping, and Account Level Detail.


Financial Reporting
Account Type

Account Type

Detail Report

Account Level

Balance Sheet


Current Assets

Cash Outside State


100001 to 100999




Cash in State Treasury

101000 to 101999





104000 to 104999




Accounts Receivable

105000 to 105999



Non-Current Assets

Restricted Cash

102000 to 102999




Long Term Investments

104100 to 104999


A ChartField Attribute provides the ability to record additional characteristics about individual ChartField values for reference or reporting purposes. Only one attribute value can be selected for each Attribute associated with a ChartField value. Attributes are used on statewide ChartFields only and are established and maintained by DFS. The Attributes below may be updated when additional attributes are identified.

ChartFieldAttributeAttribute ValueDescription of Purpose
Account1099 ReportableY or NAssigned to designated Expenditure Account values to indicate when the Account value is 1099 reportable
AccountPrompt Pay35DA – Medical
40DA – Goods and Services
Assigned to Expenditure Account values and used by system functionality to identify prompt pay requirements
AccountGeneral Revenue Service Charge4%
Assigned to designated Revenue Account values to indicate the applicable General Revenue Service Charge
AccountRevenue CapY or NRevenue Cap


The following assumption is considered when defining an Account:

  • Account ChartField structure should comply with governmental accounting standards.

Account ChartField Values

The Florida PALM Revenue and Expenditure Account ChartField values are state standard values and will be configured by Florida PALM to support accounting and reporting needs. Updates to values will continue through all remaining Solution Design Segments and will be posted at designated intervals.

 Assets, Liabilities, and Equity Account ChartField values were configured / deployed at CMS Wave and are updated in the Production environment, as needed by DFS A&A. To access a current list of Account ChartField values, log in to Florida PALM and access the GLR091 – ChartField Value Report located at: NavBar > Navigator > Set Up Financials/Supply Chain > Common Definitions > Design ChartFields > Reports > ChartField Reports


Account ChartField values are centrally maintained by DFS. Agencies are not able to add or modify Account values. Agencies can request new Account values using a ChartField Structure Request which is routed to DFS for review and configuration. As Account values are added, inactivated, or modified, the applicable Tree will be maintained to ensure accuracy of transactions and reporting. Account values have an effective date as of the start of the fiscal year in which the value was placed in use within Florida PALM.

Version History


Revision Description


Original Version

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