Encore OS — Documentation

Chart of Accounts surface listing the general-ledger accounts

Overview

The Chart of Accounts (CoA) module provides comprehensive fund accounting capabilities for behavioral health organizations, including fund tracking, department hierarchies, program management, and fiscal period control.

Chart of Accounts Setup
Fund Management
Department Hierarchy
Programs Configuration
Fiscal Period Management
Starter Chart of Accounts

Chart of Accounts Setup

Creating Accounts

Navigate to Finance → Chart of Accounts

Click New Account

Fill in required fields:

Account Number: Unique identifier (e.g., 1000)
Account Name: Descriptive name (e.g., Cash - Operating)
Account Type: Asset, Liability, Equity, Revenue, or Expense
Account Subtype: Specific classification within type
Normal Balance: Debit or Credit

Optional configuration:

Parent Account: Create hierarchical structure
Default Fund: Assign to specific fund
Requires Fund: Force fund selection on transactions
Requires Department: Force department selection
Allows Posting: Enable direct journal entries

Account Hierarchy

Accounts support multi-level hierarchies:

Control Accounts: Summary accounts (e.g., 1000 - Assets)
Sub-Accounts: Detail accounts (e.g., 1010 - Cash, 1020 - A/R)
Level: Auto-calculated based on parent relationships

Fund Management

Fund Types

Unrestricted Funds

General operating funds
No donor restrictions
Maximum flexibility in usage

Temporarily Restricted Funds

Donor-imposed restrictions
Released when conditions met
Time or purpose-based

Permanently Restricted Funds

Endowments
Principal permanently restricted
Only earnings may be spent

Special Purpose Funds

Designated for specific programs
Board-restricted or donor-restricted

Capital Funds

Building and equipment purchases
Major capital improvements

Operating Funds

Day-to-day operations
Program-specific operating expenses

Creating Funds

Navigate to Finance → Funds

Click New Fund

Configure:

Fund Number: Unique code
Fund Name: Descriptive name
Fund Type: Select from types above
Restrictions (if applicable):
- Donor restrictions
- Purpose restrictions
- Time restrictions

Fund Tracking Best Practices

Create separate funds for each grant/contract
Use descriptive names (e.g., SAMHSA-BH-2024)
Document all restrictions in the system
Review fund balances monthly
Track restriction releases

Department Hierarchy

Creating Departments

Navigate to Finance → Departments

Click New Department

Fill in:

Department Code: Short identifier (e.g., ADMIN)
Department Name: Full name
Parent Department: Create hierarchy
Cost Center: Accounting reference
Is Clinical: Flag for clinical departments

Hierarchical Organization

Example structure:

Administration (ADMIN)
├── Finance (FIN)
├── HR (HR)
└── IT (IT)

Clinical Services (CLIN)
├── Residential Treatment (RES)
├── Outpatient (OP)
└── Case Management (CM)

Support Services (SUPP)
├── Facilities (FAC)
└── Maintenance (MAINT)

Department Reporting

Cost center tracking
Department-level P&L
Budget vs. actual by department
Cross-department allocations

Programs Configuration

Creating Programs

Navigate to Finance → Programs

Click New Program

Configure:

Program Code: Unique identifier
Program Name: Service line name
Department: Link to owning department
Revenue Generating: Yes/No flag

Program Types

Revenue-Generating Programs

Direct client service programs
Track program-specific revenue
Allocate costs appropriately

Non-Revenue Programs

Administrative functions
Support services
Overhead allocation targets

Program Tracking

Use programs to:

Track service line profitability
Allocate indirect costs
Report to funders by program
Analyze program efficiency

Fiscal Period Management

Creating Fiscal Years

Navigate to Finance → Fiscal Periods

Click New Fiscal Year

Enter:

Year Code: e.g., FY2024
Start Date: Fiscal year start
End Date: Fiscal year end
Is Current: Mark as active year

System auto-generates 12 monthly periods

Period Status

Closed (Default)

No journal entries allowed
Safe state for future periods

Open

Posting enabled
Current working period
Can close/reopen as needed

Locked

Permanently closed
Prevents any changes
Used after audit/finalization
Requires confirmation to lock

Period Controls

Opening a Period:

Select period

Click Open Period

Begin posting transactions

Closing a Period:

Verify all entries posted

Run month-end reports

Click Close Period

Optional: Lock if finalized

Locking a Period:

Ensure period is closed

Complete audit/review

Click Lock Period

Confirm warning dialog

⚠️ This cannot be easily reversed

Best Practices

Open only current period
Close previous period before opening next
Lock periods only after final audit
Maintain clear period boundaries
Document period-end procedures

Chart of Accounts Templates

Encore OS ships a Template Library of pre-configured chart-of-accounts templates. Applying a template creates the template’s accounts in your current organization in a single action and is safe to re-run — accounts whose numbers already exist are skipped.

Available Templates

Template ID	Name	Source	Best for
`samhsa-behavioral-health`	SAMHSA Behavioral Health	SAMHSA	Grant-funded behavioral-health organizations reporting against SAMHSA grant cost categories (personnel, fringe, travel, equipment, supplies, contractual, occupancy, indirect, other direct).
`behavioral-health-baseline`	Behavioral Health Baseline	Encore	General-purpose CoA for BH and recovery-housing organizations. Includes payer-split AR (Medicaid / Commercial / Self-Pay), payroll clearing, employer-tax and benefit-withholding payables, Resident Trust (PNA) liability, contractual adjustments (contra-revenue), and bad debt.
`hrsa-fqhc-behavioral-health`	HRSA / FQHC Behavioral Health	HRSA Bureau of Primary Health Care UDS Manual	HRSA Section 330 grantees, FQHCs, and FQHC look-alikes operating BH programs. Includes HRSA grants receivable, sliding-fee discounts (contra-revenue), 340B drug program revenue and inventory, in-kind contributions, and HRSA UDS Table 5 personnel categories (clinical / enabling services / administrative).
`recovery-housing-narr`	Recovery Housing (NARR-aligned)	NARR National Standard 3.0	Recovery housing operators across NARR Levels I–IV. Includes per-level program-fee revenue, scholarship income / scholarships granted (contra-revenue), security/move-in deposits payable, Resident Trust (PNA) liability, occupancy by site, food/household, peer-support stipends, and house-manager compensation. Add jurisdiction-specific certification (e.g., AzRHA in Arizona) via PF-96.
`medicaid-bh-practice`	Medicaid Behavioral Health Practice	Encore (PM-aligned)	Outpatient BH practices billing state Medicaid (e.g., AHCCCS in Arizona via PF-96), Medicare, and commercial insurance. Includes payer-split AR, allowance for doubtful accounts (contra-asset), capitation/PMPM revenue (PM-33 aligned), service-line FFS revenue (OP/IOP/PHP/MAT/Telehealth), contractual adjustments and charity-care write-offs (contra-revenue), clearinghouse/EDI fees, EHR/PM software, credentialing.
`nonprofit-ucoa-baseline`	Nonprofit Baseline (UCOA-aligned)	NCCS Unified Chart of Accounts	Any 501(c)(3) starting from a Form-990-mappable baseline. Account `description`s reference the corresponding Form 990 lines (Part VIII Statement of Revenue and Part IX Statement of Functional Expenses).
`sober-living-single-house`	Sober Living - Single House Operator	Encore	Single-house sober living operators not yet operating with formal nonprofit fund accounting. Minimal ~17 accounts including PNA liability and security deposits payable. Migrate to `recovery-housing-narr` as the operator grows into multi-house, certified, or licensed status.

All built-in templates use FASB ASU 2016-14 (ASC 958-205) net-asset terminology — Net Assets Without Donor Restrictions and Net Assets With Donor Restrictions — rather than the legacy “Unrestricted / Temporarily Restricted / Permanently Restricted” classes.

Applying a Template

Navigate to Finance → Chart of Accounts.

Open the Templates action.

Review each template card: name, source badge, account count, description.

Click Apply.

Confirm in the dialog. The system inserts the template’s accounts into your organization in chunks and reports the result as a toast: Template applied. N accounts created. M already existed.

The apply flow is org-scoped, runs as a finance-admin action, and writes audit fields (created_by, created_at) on every new account.

Idempotency

Re-running Apply on the same template is safe — accounts whose account_number already exists are skipped.
This makes templates safe to use both for greenfield setup and for incrementally extending an existing CoA with template-aligned accounts.

Customizing After Applying

After applying a template:

Add organization-specific accounts.

Create additional sub-accounts.

Link accounts to funds.

Configure department requirements.

Set up default posting rules.

Saving Your CoA as a Custom Template

Once you’ve configured your chart of accounts the way you want it, you can save the current state as a custom template that other users in your organization can apply to bring up new tenants, sites, or test environments quickly.

Navigate to Finance → Chart of Accounts.

Open the Templates action.

Click Save current CoA as template.

Enter a name (and optional description); choose whether to include active funds and active programs alongside the accounts.

Click Save template. The new custom template appears in the same Apply Template list, distinguished from built-ins by a “Custom” badge.

Custom templates are scoped to your organization (other organizations cannot see or apply them). They capture only active items — inactive accounts, funds, and programs are excluded so saved templates don’t carry stale entries.

Apply-Template Audit Trail

Every Apply Template action — for both built-in and custom templates — writes one row to the fa_template_applications audit table recording the template id, name, source, who applied it, when, and counts of accounts/funds/programs created and skipped. Built-in template applies use the template’s kebab-case id (e.g., samhsa-behavioral-health); custom-template applies use the db:<uuid> id prefix so reports can cleanly distinguish source.

Quick Reference — Standard Number Ranges

Range	Account class	Examples
1000–1999	Assets	Cash (operating, payroll, restricted, reserve), AR (Medicaid / Commercial / Self-Pay), fixed assets, accumulated depreciation (contra-asset)
2000–2999	Liabilities	AP, accrued payroll, Resident Trust (PNA), payroll clearing, employer payroll tax payable, health-insurance payable, 401(k) withholding payable, refunds payable, long-term debt
3000–3999	Net assets	Net Assets Without Donor Restrictions, Net Assets With Donor Restrictions
4000–4999	Revenue	Resident program fees, insurance reimbursements, contractual adjustments (contra-revenue), grants, donations
5000–5999	Expenses	Salaries, benefits, occupancy, utilities, food/supplies, transportation, professional services, depreciation, 1099 contractor expense, bad debt expense

Integration with Other Modules

Forms & Workflow (FW)

Use forms for budget requests
Workflow approvals for large expenses
Automated posting from form submissions

Recovery Housing (RH)

Bill resident fees by program
Track revenue by site/facility
Allocate operating costs

Workforce & HR (HR)

Payroll expense allocation
Department-based labor costs
Employee benefit tracking

Troubleshooting

Common Issues

Can’t Post to Account

Check allows_posting is enabled
Verify period is open
Ensure account is active

Fund Required Error

Account has requires_fund enabled
Select fund on transaction
Or update account settings

Period Locked

Period has been permanently locked
Contact admin to review
Post to current period instead

Department Not Available

Department may be inactive
Check parent department is active
Verify organizational hierarchy

Reporting

Standard Reports

Trial Balance: All account balances
Fund Balance Report: By fund type
Department P&L: Revenue and expenses by dept
Program Analysis: Program-level profitability
Period Comparison: Month-over-month trends

Custom Reports

Use the Reports module to create custom financial reports with:

Account filters
Fund groupings
Department breakdowns
Program summaries
Date range comparisons

Security & Permissions

Role-Based Access

Finance Admin (finance_admin)

Full CoA management
Create/edit accounts, funds, departments
Manage fiscal periods
Lock/unlock periods

Finance Staff (finance_staff)

View all financial data
Post journal entries
Run reports
Cannot modify structure

Staff (staff)

View assigned accounts
Department-level access
Limited reporting

Org Admin (org_admin)

All finance permissions
System configuration
User management

Next Steps

Set up your Chart of Accounts

Load starter CoA or create custom
Configure account hierarchy
Link to funds and departments

Create Funds

Add grants and contracts
Document restrictions
Set up default accounts

Build Department Structure

Organize hierarchically
Assign cost centers
Link programs

Configure Fiscal Periods

Create fiscal years
Open current period
Establish close procedures

Ready for FA-02: Journal Entries

Begin posting transactions
Track account balances
Run financial reports

For Technical Support: Contact your system administrator For Training: See FA module documentation in docs/fa/ For API Access: See FA module specifications in specs/fa/

Creating a new account (inline dialog)

New account creation is handled through an inline dialog on the Accounts (Chart of Accounts) page at /fa/accounts. No separate route exists for account creation. The New Account button opens AccountDialog in create mode (accountId={undefined}). The same dialog is accessible via row edit actions. Account type options visible in the page filter: asset, liability, equity, revenue, expense. The Import and Export buttons within the page are gated to fa.accounts.admin; the New Account button itself is visible to all users with access to the Accounts page.

SME: The exact fields and validation rules in AccountDialog are not fully observable from the page component alone. Confirm required fields with the implementation team.

Before you start: determine the account type, account number, and name before opening the dialog.

Navigate to /fa/accounts.
Click New Account (top right).
Complete the AccountDialog form fields.
Save to create the account.

Finance & Revenue

Finance & Revenue core overview.

Governance & parity

This page documents shipped product behavior. It is not medical, legal, or billing advice. Verify against your organization’s policies and applicable regulations before using it for clinical, compliance, or billing decisions. Protected health information (PHI) shown in the product is governed by your tenant’s access controls and is never exposed in this documentation.

Documentation sources

src/routes/fa.tsx
src/cores/fa/pages/AccountsPage.tsx
src/cores/fa/components/AccountDialog.tsx

​Overview

​Table of Contents

​Chart of Accounts Setup

​Creating Accounts

​Account Hierarchy

​Fund Management

​Fund Types

​Creating Funds

​Fund Tracking Best Practices

​Department Hierarchy

​Creating Departments

​Hierarchical Organization

​Department Reporting

​Programs Configuration

​Creating Programs

​Program Types

​Program Tracking

​Fiscal Period Management

​Creating Fiscal Years

​Period Status

​Period Controls

​Best Practices

​Chart of Accounts Templates

​Available Templates

​Applying a Template

​Idempotency

​Customizing After Applying

​Saving Your CoA as a Custom Template

​Apply-Template Audit Trail

​Quick Reference — Standard Number Ranges

​Integration with Other Modules

​Forms & Workflow (FW)

​Recovery Housing (RH)

​Workforce & HR (HR)

​Troubleshooting

​Common Issues

​Reporting

​Standard Reports

​Custom Reports

​Security & Permissions

​Role-Based Access

​Next Steps

​Creating a new account (inline dialog)

​Related

Finance & Revenue

Governance & parity

Overview

Table of Contents

Chart of Accounts Setup

Creating Accounts

Account Hierarchy

Fund Management

Fund Types

Creating Funds

Fund Tracking Best Practices

Department Hierarchy

Creating Departments

Hierarchical Organization

Department Reporting

Programs Configuration

Creating Programs

Program Types

Program Tracking

Fiscal Period Management

Creating Fiscal Years

Period Status

Period Controls

Best Practices

Chart of Accounts Templates

Available Templates

Applying a Template

Idempotency

Customizing After Applying

Saving Your CoA as a Custom Template

Apply-Template Audit Trail

Quick Reference — Standard Number Ranges

Integration with Other Modules

Forms & Workflow (FW)

Recovery Housing (RH)

Workforce & HR (HR)

Troubleshooting

Common Issues

Reporting

Standard Reports

Custom Reports

Security & Permissions

Role-Based Access

Next Steps

Creating a new account (inline dialog)

Related