> ## Documentation Index > Fetch the complete documentation index at: https://docs.encoreos.io/llms.txt > Use this file to discover all available pages before exploring further. # Finance & Accounting - Chart of Accounts Guide > The Chart of Accounts (CoA) module provides comprehensive fund accounting capabilities for behavioral health organizations, including fund tracking, department… ## 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. ## Table of Contents 1. [Chart of Accounts Setup](#chart-of-accounts-setup) 2. [Fund Management](#fund-management) 3. [Department Hierarchy](#department-hierarchy) 4. [Programs Configuration](#programs-configuration) 5. [Fiscal Period Management](#fiscal-period-management) 6. [Starter Chart of Accounts](#starter-chart-of-accounts) *** ## Chart of Accounts Setup ### Creating Accounts 1. Navigate to **Finance** → **Chart of Accounts** 2. Click **New Account** 3. 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 4. 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 1. Navigate to **Finance** → **Funds** 2. Click **New Fund** 3. 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 1. Navigate to **Finance** → **Departments** 2. Click **New Department** 3. 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 1. Navigate to **Finance** → **Programs** 2. Click **New Program** 3. 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 1. Navigate to **Finance** → **Fiscal Periods** 2. Click **New Fiscal Year** 3. Enter: * **Year Code**: e.g., `FY2024` * **Start Date**: Fiscal year start * **End Date**: Fiscal year end * **Is Current**: Mark as active year 4. 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:** 1. Select period 2. Click **Open Period** 3. Begin posting transactions **Closing a Period:** 1. Verify all entries posted 2. Run month-end reports 3. Click **Close Period** 4. Optional: Lock if finalized **Locking a Period:** 1. Ensure period is closed 2. Complete audit/review 3. Click **Lock Period** 4. Confirm warning dialog 5. ⚠️ **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 Health 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 1. Navigate to **Finance** → **Chart of Accounts**. 2. Open the **Templates** action. 3. Review each template card: name, source badge, account count, description. 4. Click **Apply**. 5. 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: 1. Add organization-specific accounts. 2. Create additional sub-accounts. 3. Link accounts to funds. 4. Configure department requirements. 5. 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. 1. Navigate to **Finance** → **Chart of Accounts**. 2. Open the **Templates** action. 3. Click **Save current CoA as template**. 4. Enter a name (and optional description); choose whether to include active funds and active programs alongside the accounts. 5. 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:` 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 1. **Set up your Chart of Accounts** * Load starter CoA or create custom * Configure account hierarchy * Link to funds and departments 2. **Create Funds** * Add grants and contracts * Document restrictions * Set up default accounts 3. **Build Department Structure** * Organize hierarchically * Assign cost centers * Link programs 4. **Configure Fiscal Periods** * Create fiscal years * Open current period * Establish close procedures 5. **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/`