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It defines authority, scope, revision and maintenance responsibilities, and agency roles. The manual details R*STARS data structure, including required and optional classification elements such as agency, appropriation, fund, object, program cost account, ledger codes, transaction codes, and supporting research/drill-down fields. It also outlines general accounting procedures, including cash disbursements and related systems and reconciliation steps.","ACCOUNTING POLICIES AND PROCEDURES MANUAL FOR THE USE OF STATE AGENCIES  \nSTATE OF MARYLAND  \nGENERAL ACCOUNTING DIVISION  \nRELATIONAL STANDARD ACCOUNTING AND REPORTING SYSTEM  \nJuly 2026  \nTable of Contents  \n1 Introduction..................................................................................................................... 7  \n1.1 Authority .................................................................................................................. 7  \n1.2 Scope ...................................................................................................................... 8  \n1.3 Revision and Maintenance ....................................................................................... 8  \n1.4 Agency Responsibilities........................................................................................... 9  \n2 R*STARS....................................................................................................................... 10  \n2.1 Classification Structure .......................................................................................... 12  \n2.1.0 Required Data Elements............................................................................. 12  \n2.1.1 Agency ....................................................................................................... 12  \n2.1.2 Appropriation Year .................................................................................... 12  \n2.1.3 Appropriation Number ............................................................................... 13  \n2.1.4 Fund ........................................................................................................... 13  \n2.1.5 Object ......................................................................................................... 15  \n2.1.6 Index (24) ................................................................................................... 18  \n2.1.7 Program Cost Account (PCA) (26) ............................................................ 18  \n2.1.8 Reference Document Number.................................................................... 18  \n2.1.9 General Ledger Account Codes (D31) ...................................................... 19  \n2.1.10 Agency General Ledger Account Code (D32) ........................................... 19  \n2.1.11 Transaction Code (28A & 28B) ................................................................. 19  \n2.1.12 Reverse Code ............................................................................................. 19  \n2.1.13 Modifier Code ............................................................................................ 19  \n2.2 Optional Codes ....................................................................................................... 20  \n2.2.1 Program Cost Account (PCA) Type (26) ................................................... 20  \n2.2.2 PCA Group (D19) ...................................................................................... 20  \n2.2.3 Function (D52) ........................................................................................... 20  \n2.2.4 Grant Number/Phase (29) .......................................................................... 20  \n2.2.5 Project Number/Phase (27) ........................................................................ 20  \n2.2.6 Recurring Transaction Index (550) ............................................................ 20  \n2.2.7 Multipurpose Code..................................................................................... 20  \n2.2.8 Agency Codes 1, 2 and 3 (D26, D27 and D36) ......................................... 21  \n2.3 General Data Elements........................................................................................... 21  \n2.3.1 Batch Header Data Elements...................................................................... 21  \n2.3.2 Batch Agency ..........................................................","cbCaidjsBkgcLMi9","https://ap.wps.com/l/cbCaidjsBkgcLMi9","pdf",1063361,8,118,"English","en",105,"# Introduction\n## Authority\n## Scope\n## Revision and Maintenance\n## Agency Responsibilities\n# R*STARS\n## Classification Structure\n## Required Data Elements\n## Optional Codes\n## General Data Elements\n## Document Data Elements\n## Document Research/Drill Down\n# General Accounting Procedures\n## Cash Disbursements\n## ADPICS\n## R*STARS Transmittal Process\n## Preparation/Reconciliation of Transmittal/Cover Sheet\n## Signature Cards","[{\"question\":\"What purpose does the manual serve for Maryland state agencies?\",\"answer\":\"It provides accounting policies and procedures aligned to the Relational Standard Accounting and Reporting System for state agencies in Maryland.\"},{\"question\":\"What does 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