Uniform Codes Manual


Section 13300 of the Government Code (GC) mandated that the Department of Finance develop, install, and supervise a modern and complete system of accounting for each agency/department of the state permitted or charged by law with the handling of public money. This mandate was modified and reaffirmed by Chapter 1284, Statutes of 1978, which required, among other things, that a coding system be developed in order to obtain accurate and comparable records, reports, and statements of all the financial affairs of the state. Further, it was necessary that the coding system provide the State Controller with all information necessary for the maintenance of a comprehensive system of central accounts for the entire state. Per GC section 13310, Finance is also charged with providing fiscal and accounting training, advice, and consulting services to state agencies/departments.

In addition to using a uniform coding system for reporting to the State Controller, agencies/departments will also use this coding system, or chart of accounts, for procurement and budgetary purposes. The Governor’s Budget, the Budget Bill, and the records of the State Controller will utilize a uniform coding system so as to permit a comparison of budgeted disbursements to actual disbursements, and estimated receipts to actual receipts.


GC section 13344 provides that state agencies/departments shall prepare and maintain financial and accounting data according to the methods and bases provided in regulations, budget letters, and other directives of the Department of Finance. Every agency, department, commission, and board within State government will use the standard codes and structures contained in the Uniform Codes Manual (UCM) and the departmental program codes and structures contained in the Governor’s Budget or otherwise amended per Finance instructions.

The coding prescribed in the UCM includes the classifications listed below. Each classification constitutes a separate section of the UCM and each section contains a brief description of the nature and purpose of the codes along with a listing of the codes and titles.