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.
Definition: A Line of Accounting is used to identify the funding source associated with an organization’s budget to ensure accurate accounting transactions.
Line of Accounting (LOA) Methods
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)
Account#: AA1701506U5B1253001900501202D00000A00000039869
Line of Accounting (LOA) Service Designator Code
- Air Force 57
- Army 21
- Navy 17
- DoD 97
See Fund Site Breakdown for another example
Standard Line of Accounting (LOA)
The DoD transitioned to the Standard LOA on April 1, 2022, Fund Codes are no longer being used except by services that require them. At this time, only the Air Force requires Fund Codes. Therefore, each Agency now needs to research and determine the availability period for all appropriations.
AcqLinks and References:
- Financial Management Compendium
- Lines of Accounting (LOA) Formats by Service Agency and LOA Data Elements For Customer Identification Codes (CICS)
- DoD Standard Line of Accounting Class Memo – 2012
- Website: 31 U.S.C. 1301 – Application
- Website: DoD Comptroller: DoD 7000.14R – (Most Updated Versions)
Updated: 6/27/2023
Rank: G1
