The Financial Information Record System (FIRMS) is a corporate financial information management system that allows the Chancellor's Office to fulfill its systemwide financial reporting requirements. Data is submitted to the Chancellor’s Office by CSU, Chico on a quarterly basis. This data is collected and processed for use in various systemwide reports.


Program Code

Typically in a higher education environment, the annual expenditure budget allocation is based on allocating expenditures by functional programs such as instruction, research, etc., and by individual revenue and expense objects. These by function budgets are normally broken down by object line-items such as salaries, travel, supplies, equipment, and etc. Each institution has its own rationales and requirements for the specific budget document it prepares and disseminates.

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Object Code

The Object Code identifies specific account classifications for assets, liabilities, fund equity & reserves, budgetary, revenues, and expenditures. Object Codes (line-items) are used to budget, account, and report year-to-date actuals, encumbrances and annual budget amounts.

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CSU Fund

The CSU Fund Code is used to identify funds local to CSU operation.

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