Long description for image: Figure 1: Relationship between departmental chart of accounts elements and government-wide chart of accounts classifications

The figure reflects the elements of a departmental chart of accounts, in relation to the classification structures of the government-wide chart of accounts. The departmental chart of accounts includes six elements: Responsibility / Organization, Financial Reporting Account, Authority, Program Activity, Line Objects, and Internal / External. Each of these elements corresponds to an equivalent government-wide classification, and together the elements form a financial coding block used for recording financial transactions in a departmental chart of accounts.

At the Departmental level (departmental chart of accounts):

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