A Line of Accounting (LOA) is the funding associated with a federal organization’s budget. By understanding the elements that comprise an LOA. you can determine the Service designator, fiscal year, appropriation, subhead, object class, plant UIC, sub-allotment, authorized accounting activity, transaction type, and Work Breakdown Statement (WBS) element/cost element.
Each of the various federal agencies has a different method for cost accounting. A typical string of accounting data found on a requirements document is 30 to 40 characters in length. Each of these characters is broken out differently in accordance with the accounting practices of the providing agency. However, the first 9 digits are the same for all agencies.
The Appropriations code is tied to the Appropriation Categories
Example Line of Accounting (LOA)
Line of Accounting (LOA) Service Designator Code
- Air Force 57
- Army 21
- Navy 17
- DoD 97
See Fund Site Breakdown for another example
AcqLinks and References:
- Financial Management Compendium
- Lines of Accounting (LOA) Formats by Service Agency and LOA Data Elements For Customer Identification Codes (CICS)
- Website: 31 U.S.C. 1301 – Application
- Website: DoD Comptroller: DoD 7000.14R – (Most Updated Versions)