Programs and Service Areas
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Programs abd service areas are significant parts of the chart of accounts. Service area codes are a further breakout of programs and their 5 digit codes always includes the first three digit program code. Virginia's budget is broken out by programs and service areas with each agency having at least one program. The same program and service area can be used by multiple agencies.

Agency / Program Relationships

You can open the "Filter" and if you choose Agency Code or Name fields, the table will show only those Agency/Program/Service Area combinations that have a valid relationship in the PB system. In other words, for each agency you will see those programs and service areas for which that agency is authorized to use in their budget. You will also see several additional columns that are attributes for that agency/program relationship.

Additional Fields

  • Sum Sufficient
    Allows for flexible funding to fully support certain programs whose costs cannot be precisely determined in advance. While this ensures that critical services are adequately funded, it also requires careful oversight and management to maintain fiscal responsibility.
  • Sum Sufficient Est At
    Although the program is Sum Sufficient, a cost estimate is included in the budget.
  • Valid Bud Dev Op
    Is this program valid for this agency when devloping their operating budget.
  • Valid Bud Dev Ex
    Is this program valid for this agency when executing their operating budget.
  • Enabled for Strat Plan
    Sometimes strategic planning is done at the program level and sometimes the service area level. If you have service area fields selected for display, the report will show whether the service area is enabled for strat plan. If you only have program fields selected for display, the column shows whether the program is enabled for strat plan.

Tips

  • the column filters will show any partial matches for text that you enter.
  • You can resort the table by clicking on any of the column names.
Agency Code Agency Name Program Code Program Name Service Area Code Service Area Name Sum Sufficient Sum Sufficient Est At Valid Bud Dev Op Valid Bud Exec Op
151 Department of Accounts 407 Financial Assistance for Health Research 40701 Health Research Grant Administration Services No No Yes Yes
151 Department of Accounts 711 Information Systems Management and Direction 71106 Financial Oversight for Enterprise Applications No No Yes Yes
151 Department of Accounts 711 Information Systems Management and Direction 71107 Financial Oversight for Performance Budgeting System No No Yes Yes
151 Department of Accounts 711 Information Systems Management and Direction 71108 Financial Oversight for Cardinal System No No Yes Yes
151 Department of Accounts 713 Executive Management 71301 Savings from Management Actions No No Yes No
151 Department of Accounts 724 Financial Systems Development and Management 72401 Financial Systems Development No No Yes Yes
151 Department of Accounts 724 Financial Systems Development and Management 72402 Financial Systems Maintenance No No Yes Yes
151 Department of Accounts 724 Financial Systems Development and Management 72404 Computer Services No No Yes Yes
151 Department of Accounts 737 Accounting Services 73701 General Accounting No No Yes Yes
151 Department of Accounts 737 Accounting Services 73702 Disbursements Review No No Yes Yes
151 Department of Accounts 737 Accounting Services 73703 Payroll Operations No No Yes Yes
151 Department of Accounts 737 Accounting Services 73704 Financial Reporting No No Yes Yes
151 Department of Accounts 799 Administrative and Support Services 79901 General Management and Direction No No Yes Yes
151 Department of Accounts 799 Administrative and Support Services 79902 Information Technology Services No No No No
151 Department of Accounts 799 Administrative and Support Services 79903 Accounting and Budgeting Services No No No No
151 Department of Accounts 799 Administrative and Support Services 79906 Strategic and Special Initiatives No No No No
151 Department of Accounts 799 Administrative and Support Services 79919 Public Information Services No No No No
151 Department of Accounts 799 Administrative and Support Services 79925 Training Services No No No No
151 Department of Accounts 799 Administrative and Support Services 79930 Telecommunications No No No No
151 Department of Accounts 799 Administrative and Support Services 79940 Liability Insurance No No No No
151 Department of Accounts 799 Administrative and Support Services 79941 Council on Indians Support Services No No No No
151 Department of Accounts 799 Administrative and Support Services 79950 Investment, Trust and Related Services for Prepaid529 Program No No No No
151 Department of Accounts 799 Administrative and Support Services 79951 Trust and Related Services for Invest529 Program and other Higher Education Savings Programs No No No No
151 Department of Accounts 799 Administrative and Support Services 79952 Investment, Trust and Related Services for Achieving a Better Life Experience (ABLE) Program No No No No
151 Department of Accounts 799 Administrative and Support Services 79953 Investment, Trust and Related Services for State-Facilitated IRA Savings Program No No No No
151 Department of Accounts 799 Administrative and Support Services 79954 Higher Education Access and Affordability Programs No No No No
151 Department of Accounts 799 Administrative and Support Services 79955 Investment, Trust and Related Services for Defined Benefit 529 Programs and other Education Savings Programs No No No No
151 Department of Accounts 799 Administrative and Support Services 79990 Other Administrative and Support Services No No No No
151 Department of Accounts 826 Service Center Administration 82600 Service Center Administration No No No No
151 Department of Accounts 826 Service Center Administration 82601 Payroll Service Bureau No No Yes Yes
coa30 Program and Service Area Chart of Accounts Report - 05-24-2025 11:03:25