4-20 Accounting System RequirementS Department policy requires that the DOI accounting system satisfy requirements associated with accounting information classification, accounting records, general support, reporting, and ADP requirements. These requirements are discussed in the following subsections. Bureaus may supplement the SGL with agency specific information requirements. For example, bureaus may define subaccounts and additional transaction codes. The general ledger is supported by subsidiary ledgers at various levels of detail.
Bureaus are responsible for maintaining subsidiary ledgers or equivalent records.
The subsidiary ledgers or equivalent records shall tie to and be consistent with control accounts in the general ledger. Bureau finance officers are responsible for controlling and maintaining bureau controlled tables. Authorization to modify data in tables shall be limited to the bureau finance officers and a limited number of other individuals designated by the finance officer. The system manager , is responsible for developing, testing, installing, and distributing departmentally approved accounting tables. The department codes include general ledger accounts, transaction codes, object classes, fund types, travel purposes, and other standard department codes identified throughout this manual.