Full Account Structure - Best Practices

Follow these practices when setting up or changing the Full Account Structure (FAS) in PowerSchool ERP Fund Accounting so that your structure stays consistent, supportable, and compliant:

1. Plan Before You Configure

2. Set Up in the Right Order

3. Use Consistent Coding

4. Document Your Codes

5. Use Budget and Cash Checking Appropriately

6. Use Total Records and Hierarchy for Reporting

7. Project and Grant Handling

8. Enterprise Funds and Special Options

9. Integrations and Downstream Use

10. Review and Maintain Periodically

1. Plan Before You Configure

Define your structure

• Decide how many levels you need (e.g., Fund only; Fund–Function–Object; Fund–Function–Object–Location–Program) based on:

  • Board and management reporting.

  • State or grant reporting (e.g., by fund, function, program, project).

  • Budget ownership (who is responsible for which combinations).

• Document the meaning of each level (what Fund, Function, Object, Location, Program, etc., represents in your district).

• Avoid adding levels later just for a single report; changing the structure after transactions exist is difficult and can affect history and integrations.

Align with state and grant requirements

• If you report to a state (e.g., Ohio EMIS), confirm which segments map to state dimensions (fund, function, object, location, program, project) and any required code lengths or formats.

• Plan account (object) codes to match or crosswalk to state charts where required.

• Use Local use only for codes that are truly internal and never reported.

2. Set Up in the Right Order

Configure FAS in this order so dependencies are in place:

3. Use Consistent Coding

Standardize segment length and format

• Use fixed lengths per segment (e.g., Fund = 3 characters, Function = 4, Object = 3) so every key organization is the same length and sorts predictably.

• Use leading zeros where needed (e.g., 010, 1000, 610), so codes sort correctly and match state or grant formats.

• Avoid mixing lengths for the same level (e.g., some function codes 3 digits, others 4).

Keep the key organization readable

• The key organization is limited to 16 characters. Plan segment lengths so the full key fits (e.g., 3-4-3-3-3 with delimiters).

• Use a consistent delimiter (e.g., hyphen) if your implementation uses one, so users and reports can parse the key.

• Document the segment positions and lengths in your internal FAS/coding guide.

Reserve space for growth

• Leave gaps in code ranges (e.g., 1000, 2000, 3000 for functions) so you can add new codes without renumbering.

• Avoid using 999 or the last possible code for active use if you need more codes later.

4. Document Your Codes

Maintain a code reference

• Keep a short reference (spreadsheet or document) of:

  • Fund codes and names

  • Function (and other level) codes and names

  • Object/account codes and names

• Use titles on the Organization Chart and Account Components pages so the system itself is self-explanatory.

• Note any state or grant mapping (e.g., “Function 1000 = State Function 11 – Instruction”).

Train users

• Train staff who enter transactions on:

  • What each segment means.

  • Where to find valid codes (Account Components, Organization Chart, lookup lists).

  • How to choose the correct key organization and account for common transactions (e.g., supplies, salaries by building).

5. Use Budget and Cash Checking Appropriately

Budget checking

• Set the Check Budget Balance field on the Organization Record page to:

  • F - Fatal: where overspending must be blocked (e.g., general fund operating).

  • W - Warning: where you want to allow posting, but be alerted (e.g., some grants or special projects).

  • N - No Checking: only where the budget is not enforced (e.g., certain balance-sheet or non-budgeted funds).

• Do not set Fatal on summary/total records that are not used for posting; use it on the detail organizations where users enter transactions.

Cash checking

• Use the Check Cash Balance field on the Organization Record page to enforce cash availability (e.g., prevent writing checks when cash is insufficient).

• Align with your disbursement fund and treasury practices so the system’s cash view matches reality.

Pre-encumber

• Use the Pre-encumber Requisitions field on the Organization Record page when your policy requires encumbrances (e.g., POs) before expenditures.

• Use it consistently for the same fund/types of spending, so behavior is predictable.

6. Use Total Records and Hierarchy for Reporting

Total records

• Use the Total option on the Organization Record page for summary organizations that roll up detail organizations (e.g., “all instruction” or “all locations in a fund”).

• Use total records for reporting and roll-ups; do not post transactions to them unless your process explicitly does so.

• Keep a clear distinction in documentation: which key organization values are posting (detail) and which are reporting-only (total).

Hierarchy

• Build the Organization Chart so that parent/child or summary/detail relationships support your reports (e.g., by fund, then function, then location).

• Ensure the Reporting Structure section on each organization record correctly reflects fund, function, object, location, program, and project for display and reporting.

7. Project and Grant Handling

Project Link

• Set the Project Link field on the Organization Record page to:

  • N – No Project Required for general operating organizations.

  • A – Any Project Required or S – Specified Project Required for grant or project-specific organizations.

• Use the Project Link field when a specific project code must be used with that key organization.

• Keep project codes in Account Components (or your project table) in sync with the Organization Chart so users can only select valid combinations.

Grant and state reporting

• If you report to the state (e.g., Ohio EMIS), ensure:

  • Organization and account codes (or their crosswalks) match the state's expectations.

  • Any publish-to-entities or export logic uses only valid organizations and accounts for submission.

• Use Local use only for codes that are never part of state or grant submission.

8. Enterprise Funds and Special Options

Enterprise funds

• Select the Enterprise Indicator option on the Organization Record page only for organizations that are truly proprietary/enterprise (e.g., food service, certain activities).

• Ensure that reporting and fund statements treat these correctly in accordance with your state requirements.

Disbursement fund

• Populate the Disbursement Fund Used field on the Organization Record page, where applicable, so the system knows which fund to use for disbursements for that organization.

• Keep this consistent with your bank and treasury setup.

9. Integrations and Downstream Use

Before going live

• Verify that Budget, Purchasing, Accounts Payable, Payroll (HRM), and any other modules that use the key organization and account are configured to use only valid combinations.

• Test posting (e.g., a sample invoice or payroll distribution) to representative key organization and account codes.

• Confirm that key reports (trial balance, budget vs. actual, fund summary) show data as expected.

After changes

• When you add or inactivate organizations or account codes, check:

  • Budget templates and default key organization values.

  • Approval or validation rules that reference specific codes.

  • State/grant export or reporting code crosswalks.

• Communicate changes to users and update your code reference and procedures.

10. Review and Maintain Periodically

Annual review

• Review FAS at least annually (e.g., before budget season or before a new fiscal year):

  • New funds, programs, or grants

  • Retired or merged programs

  • State or grant requirement changes

• Add new organizations and account codes as needed; inactivate or retire old ones per your policy (only when there are no open transactions or balances).

Avoid ad-hoc changes

• Do not add one-off key organization values for a single transaction or report; use existing structure or add a properly planned segment/value.

• Do not change segment lengths or the meaning of a level without a formal change process and impact analysis (budget, history, reporting, integrations).