7630     CURRENT LIABILITIES 
(Revised 06/05)

ACCOUNT NO. 3000, Accounts Payable

A summary account of accounts payable used for financial reporting purposes (Accounts 3010 through 3050).

ACCOUNT NO. 3010, Accounts Payable

Shows the amount due to private persons or organizations for all outstanding obligations (for goods and services received) for which claims have not been filed with the State Controller's Office.  It also shows amounts retained on progress payments for any contractual agreement requiring retention amounts.

Amounts payable to other funds/appropriations or other governments are included in Due to Other Funds (Accounts 3110 through 3120) or Due to Other Governments (Accounts 3210 through 3290).

ACCOUNT NO. 3020, Claims Filed

Shows claims that have been filed with the State Controller's Office.  The balance of this account is increased when claims are filed and is reduced when Notices of Claims Paid, Form CD-I 02, are issued by the State Controller's Office.

ACCOUNT NO. 3021, Claims-in-Process

Shows pending claims which have not been filed as claim schedules.  This account is to be used by CALSTARS agencies and is further described in CALSTARS Procurement Manual.

ACCOUNT NO. 3030, Compensation Benefits Payable

Shows compensation benefits payable.

ACCOUNT NO. 3040, Notes Payable

Shows the current portion of long-term notes payable.  The noncurrent portion of long-term notes is shown in Account No. 4300, Notes Payable.

ACCOUNT NO. 3050, Bonds Payable

Shows the current portion of long-term bonds payable.  The noncurrent portion of long-term bonds is shown in Account No. 4400, Bonds Payable.

ACCOUNT NO. 3100, Due to Other Funds or Appropriations

A summary account of payables due to and prepayments from other funds or appropriations used for financial reporting purposes (Accounts 3110 through 3120).

ACCOUNT NO. 3110, Due to Other Funds or Appropriations

This is a summary account for amounts due to other funds or appropriations (Account 3114, Due to Other Funds and Account 3115, Due to Other Appropriations).  It is used for financial reporting purposes.  Amounts recorded in these accounts are payables for:

1. All outstanding obligations to other funds or appropriations for goods and services received,

2. The liability of payer funds for transactions between funds or appropriations, and

3. The current payable portion of long-term loans.

Agencies will keep a separate subsidiary account which shows the amount due to each fund.  The fund will be identified by name in the subsidiary account title.  The number of each such subsidiary account will be within the 3110 series plus a suffix consisting of a decimal point and the Uniform Codes Manual (UCM) code number of the fund.  (For example: 3110.0001 Due to General Fund, 3114.0001, Due to General Fund, 3115.0001, Due to General Fund.)

At year-end it includes accruals of amounts due in addition to those recorded during the year.  The noncurrent portion of loans is shown in Account Nos. 4000 through 4050, Advances and Loans Payable.

ACCOUNT NO. 3120, Prepayments from Other Funds or Appropriations

Shows prepayments from other funds or appropriations for services requested.

Agencies will keep a separate subsidiary account of the advances from other funds or appropriations.  The fund will be identified by name in the subsidiary account title.  The number of each such subsidiary account will be 3120 plus a suffix consisting of a decimal point and the UCM code number of the fund.  (For example: 3120.0001, Prepayments From General Fund.)

ACCOUNT NO. 3130, State Income Tax Withheld

Shows amounts withheld for state income tax.

ACCOUNT NO. 3200, Due to Other Governments

A summary account of intergovernmental payables used for financial reporting purposes (Accounts 3210 through 3290).

ACCOUNT NO. 3210, Due to Federal Government

Shows the amount due to the federal government as reimbursements for goods and services provided and other current obligations.

ACCOUNT NO. 3215, Federal Income Tax Withheld

Show amounts withheld for federal income tax.

ACCOUNT NO. 3220, Due to Local Government

Shows the amount due to local governments as reimbursements for goods and services provided and other current obligations.

ACCOUNT NO. 3230, Liability for Local Sales Tax Collections

Shows the liability to local governments for sales tax collections made by the State Board of Equalization.

ACCOUNT NO. 3290, Due to Other Governmental Entities

Shows the amount due to other governmental entities under various legal and contractual provisions.

ACCOUNT NO. 3300, Accrued Interest and Dividends Payable

A summary account of accrued interest and dividends payable used for financial reporting purposes (Accounts 3310 through 3320).

ACCOUNT NO. 3310, Accrued Interest Payable

Shows the interest accrued to date on outstanding bonds or similar obligations of the state.

ACCOUNT NO. 3320, Dividends Payable

Shows dividends declared by agencies which represent a refund to insurance policy holders.

ACCOUNT NO. 3400, Advance Collections

A summary account of advance collections used for financial reporting purposes (Accounts 3410 through 3430).

ACCOUNT NO. 3410, Revenue Collected in Advance

Shows revenue collected but not yet earned.

ACCOUNT NO. 3420, Reimbursements Collected in Advance

Shows reimbursements collected but not yet earned.

ACCOUNT NO. 3430, Operating Revenue Collected in Advance

Shows operating revenue collected but not yet earned.

ACCOUNT NO. 3500, Liabilities for Deposits

A summary account of liabilities used for financial reporting purposes (Accounts 3510 through 3520).

ACCOUNT NO. 3510, Deposits

Shows the liabilities for cash or other property held in trust for depositors, which includes guaranty deposits.  Special trusts, unclaimed checks and deposits, and unexpended federal receipts are included in Account No. 5530, Fund Balance-Unappropriated.

ACCOUNT NO. 3520, Project Deposits

Shows the liability of the Architecture Revolving Fund, State Highway Account, State Transportation Fund and Water Resources Revolving Fund for advance payments from other funds for specific projects.

ACCOUNT NO. 3600, Loans Payable

A summary account of loans payable.

ACCOUNT NO. 3610, PMIA Loans Payable

Shows amounts borrowed from the Pooled Money Investment Account for state bond programs.

ACCOUNT NO. 3690, Other

Shows amounts borrowed from other sources. 

ACCOUNT NO. 3700, Other Current Liabilities

A summary account of other current liabilities used for financial reporting purposes (Accounts 3710 through 3790).

ACCOUNT NO. 3710, Cash Overages

Shows cash overages not yet refunded to payors or applied as revenue.

ACCOUNT NO. 3720, Unapplied Remittances

Shows remittances to the State Treasury not yet applied to operating revenue nor identified as overpayments.

ACCOUNT NO. 3730, Uncleared Collections

Shows collections which must be reviewed to determine whether they are to be accepted for a fund in the State Treasury or refunded to payers.  This account also contains fees which are not earned until a permit, license, or other document is issued.

ACCOUNT NO. 3740, Overpayments Refundable to Employers

Shows the liability for refunds to employers.

ACCOUNT NO. 3750, Unapportioned Taxes

Shows apportionments due other funds or local governments.

ACCOUNT NO. 3760, Accrued Leave Time

Shows the liability for vacation and compensating time off earned but not taken.  It is used in funds that accrue vacation and compensating time off when earned or at the end of the fiscal year.

ACCOUNT NO. 3790, Other Current Liabilities

Shows current liabilities not otherwise classified.  

7634     LONG-TERM LIABILITIES 
(Revised 06/05)

ACCOUNT NO. 4000, Advances and Loans Payable

A summary account of long-term advances and loans payable used for financial reporting purposes (Accounts 4010 through 4050).

ACCOUNT NO. 4010, Advances From Other Funds

Shows the noncurrent portion of long-term repayable advances owed to other funds.

Agencies will keep a separate subsidiary account which shows the amount advanced from each fund.  The fund will be identified by name in the subsidiary account title.  The number of each such subsidiary account will be 4010 plus a suffix consisting of a decimal point and the Uniform Codes Manual (UCM) code number of the fund.  (For example: 4010.0001, Advances From General Fund).

ACCOUNT NO. 4020, Interfund Construction Loans Payable

A summary account of interfund construction loans payable used for financial reporting purposes (Account 4021 and 4022).

ACCOUNT NO. 4021, Interfund Building Certificates Payable

Shows the noncurrent portion of the long-term liability of the Public Buildings Construction Fund to other funds for certificates issued pursuant to the State Building Construction Act of 1955.

Agencies will keep a separate subsidiary account which shows the amount borrowed from each fund.  The fund will be identified by name in the subsidiary account title.  The number of each such subsidiary account will be 4021 plus a suffix consisting of a decimal point and the UCM code number of the fund.  (For example: 4021.0001, Interfund Building Certificates Payable to General Fund).

ACCOUNT NO. 4022, Interfund Building and Construction Loans Payable

Shows the noncurrent portion of the long-term liability for building and construction loans (evidenced by documents other than certificates issued pursuant to the State Construction Act of 1955).

Agencies will keep a separate subsidiary account which shows the amount borrowed from each fund.  The fund will be identified by name in the subsidiary account title.  The number of each such subsidiary account will be 4022 plus a suffix consisting of a decimal point and the UCM code number of the fund. (For example: 4022.0001, Interfund Building and Construction Loans Payable to General Fund.)

ACCOUNT NO. 4050, Interfund Loans Payable

Shows the noncurrent portion of the long-term liability for interfund loans.

Agencies will keep a separate subsidiary account which shows the amount borrowed from each fund.  The fund will be identified by name in the subsidiary account title.  The number of each subsidiary account will be 4050 plus a suffix consisting of a decimal point and the UCM code number of the fund.  (For example:  4050.0001, Interfund Loans Payable to General Fund.)

ACCOUNT NO. 4200, Installment Contracts

A summary account of installment contract liabilities used for financial reporting purposes (Accounts 4210 and 4220).

ACCOUNT NO. 4210, Installment Contracts Payable

Shows the liability for future installment payments on assets purchased under installment purchase contracts.

ACCOUNT NO. 4220, Lease/Purchase Contracts

Shows the liability for future payments on fixed assets rented under a lease-purchase contract.

ACCOUNT NO. 4300, Notes Payable

A summary account of notes payable used for financial reporting purposes (Accounts 4310 through 4330).

ACCOUNT NO. 4310, Notes Payable

Shows the notes outstanding at face amount.

ACCOUNT NO. 4320, Notes Payable-Premium

Shows unamortized premium on notes sold at more than face amount.  The premium is amortized over the life of the note.

ACCOUNT NO. 4330, Notes Payable-Discount

Shows unamortized discount on notes sold at less than face amount.  Discount is amortized over the life of the note.
 
ACCOUNT NO. 4400, Bonds Payable

A summary account of bonds payable used for financial reporting purposes (Accounts 4410 through 4430).

ACCOUNT NO. 4410, Bonds Payable

Shows the bonds outstanding at face amount.

ACCOUNT NO. 4420, Bonds Payable-Premium

Shows unamortized premium on bonds sold at more than the face amount.  The premium is amortized over the life of the bond.

ACCOUNT NO. 4430, Bonds Payable-Discount

Shows unamortized discount on bonds sold at less than the face amount.  The discount is amortized over the life of the bond.

ACCOUNT NO. 4700, Other Long-Term Liabilities

Shows long-term liabilities not otherwise classified.

7640     FUND EQUITY 
(Revised 06/05)

ACCOUNT NO. 5100, Capital Contributions

A summary account of capital contributed to funds used for financial reporting purposes (Accounts 5110 through 5190).

ACCOUNT NO. 5110, Contributions in Aid to Construction

Shows permanent fund capital contributed to funds in Aid to Construction.

ACCOUNT NO. 5120, Contributions by Federal Grants

Shows permanent fund capital contributed to funds by federal grants.

ACCOUNT NO. 5130, Contributions by State Grants

Shows permanent fund capital contributed to funds by state grants.

ACCOUNT NO. 5190, Other Contributions

Shows permanent fund capital contributed to funds not otherwise classified.  It includes permanent working capital advanced by other funds without a requirement that the advance be repaid.

ACCOUNT NO. 5200, Investment in General Fixed Assets

An account that shows the state's investment in general fixed assets.  It is used by funds that accounts for assets on an "expenditure" basis.

Agencies will keep separate subsidiary account which shows the fund source of the asset acquisition.  The fund will be identified by name in the subsidiary account title.  The number of each such subsidiary account will be 5200 plus suffix consisting of a decimal point and the UCM code number of the fund.  (For example: 5200.0001, Investment in General Fixed Assets-General Fund).

ACCOUNT NO. 5300, Reservations of Fund Balance-Unavailable for Appropriation

A summary account of fund balance reserves used for financial reporting purposes (Accounts 5330 through 5391).

ACCOUNT NO. 5330, Reserve for Prepaid Items

This account is used to segregate a portion of fund balance to show that prepaid items do not represent available spending resources even though they are a component of net current assets.

ACCOUNT NO. 5340, Reserve for Advances

This account is used to segregate a portion of fund balance to show that the noncurrent portion of long term repayable advances to other funds do not represent available spending resources because they are not current assets.

ACCOUNT NO. 5350, Reserve for Encumbrances

This account is used to segregate a portion of fund balance for expected expenditures.

ACCOUNT NO. 5370, Reserve for Interfund Loans Receivable

This account is used to segregate a portion of fund balance equal to noncurrent portions of long-term interfund loans receivable.

ACCOUNT NO. 5380, Reserve for Noncurrent Loans Receivable

This account is used to segregate a portion of fund balance equal to noncurrent portions of long-term loans receivable.

ACCOUNT NO. 5390, Other Reserves

Shows fund balance reserve not otherwise classified.  It is used as a reserve for Account No. 2730, Deposits in Condemnation Proceedings.

ACCOUNT NO. 5391, Fund Balance - Reserve for Proposition 98

                 (CONTROLLER'S USE, ONLY)  

ACCOUNT NO. 5400, Reservations of Retained Earnings

A summary account of reservation of retained earnings used for financial reporting purposes (Accounts 5410 through 5420).

ACCOUNT NO. 5410, Reserve for Bond Retirement

Shows the reserves for debt service.  When reserves for principal, reserves for interest, and other reserves are required to be kept separately, a separate account within the 5410 series should be established.  

ACCOUNT NO. 5420, Reserve for System Improvements

Shows retained earnings reserved for system improvements in accordance with the terms of a revenue bond indenture.  

ACCOUNT NO. 5500, Fund Balance or Retained Earnings

A summary account of fund balance or retained earnings used for financial reporting purposes (Accounts 5510 through 5570).

ACCOUNT NO. 5510, Fund Balance Appropriated

This account shows fund balance which has been appropriated for expenditure in the annual budget.

ACCOUNT NO. 5520, Fund Balance-Continuing Appropriations

Shows fund balance which is continuously appropriated for expenditure.

ACCOUNT NO. 5530, Fund Balance-Unappropriated

Shows fund balance of fund which is available for appropriation.  Agencies recording transactions for the General Fund or other funds not accounted entirely by one agency will use Account No. 5570, Fund Balance-Clearing Account.

ACCOUNT NO. 5540, Retained Earnings

Shows the accumulated earnings of funds.

ACCOUNT NO. 5570, Funds Balance-Clearing Account

Shows each agencies shared equity (net assets or liabilities) of particular funds in the State Treasury not accounted entirely by one agency.  This account is not used during the fiscal year.  At the end of the fiscal year the balance (the net agency remittances to or disbursements from the particular funds in the State Treasury) of Account No. 1140, Cash in State Treasury is transferred to this account.  Revenue and expenditure accounts are closed to this account.

7650     BUDGETARY ACCOUNTS 
(Revised 06/05)

ACCOUNT NO. 6000, Controller's Budgetary Accounts

A summary budgetary account used for financial reporting purposes.

ACCOUNT NO. 6010, Estimated Revenues (DR)

(CONTROLLER'S USE, ONLY)

Shows the estimated revenue to be collected during the current period.

ACCOUNT NO 6030, Appropriations (CR)

(CONTROLLER'S USE, ONLY)

Shows the authorizations to make expenditures or incur commitments.

ACCOUNT NO. 6040, Appropriations - Reserve for Proposition 98

(CONTROLLER'S USE, ONLY)

ACCOUNT NO. 6100, Agencies' Budgetary Accounts

A summary agency budgetary account used for financial reporting purposes (Accounts 6110 through 6180).

ACCOUNT NO. 6110, Appropriations (CR)

Shows the authorization to make expenditures or incur commitments.  This account is equivalent to the Controller's Appropriations account.  It is used by agencies to maintain a full self-balancing set of general ledger accounts.  This account balance is offset  by Account No. 6120, Appropriations-Offset.

ACCOUNT NO. 6120, Appropriations-(DR)

This account balance offset Account No. 6110, Appropriations.

ACCOUNT NO. 6130, Allotments (CR)

Shows a part of an appropriation to be expended for a particular purpose.  It is used by agencies to maintain a full self-balancing set of general ledger accounts.  This account balance is offset by Account No. 6140, Allotments-Offset.

ACCOUNT NO. 6140, Allotments (DR)

This account balance offsets Account No. 6130, Allotments.

ACCOUNT NO. 6150, Encumbrances (DR)

Shows unliquidated encumbrances chargeable to appropriations or other budgetary authorizations.

ACCOUNT NO. 6170, Obligations (DR)

Shows estimated obligations chargeable to appropriations or other budgetary accounts.  This account balance is offset by Account No. 6180, Obligations-Offset.

ACCOUNT NO. 6180, Obligations-Offset (CR)

This account balance offsets Account NO. 6170, Obligations.

ACCOUNT NO. 6200-6299, Special Agency Budgetary Accounts

Special accounts for budgetary reporting purposes to be used only by CALSTARS agencies.  These accounts are further detailed and described in the CALSTARS Procedures Manual.

ACCOUNTS NO. 6900-6999, Special Agency Financial Reporting Accounts

Accounts for special reporting purposes.

7660     SOURCES OF FINANCIAL RESOURCES 
(Revised 3/87)

ACCOUNT NO. 8000, Revenue or Operating Revenue

A summary account which shows revenue or operating revenue collected or accrued for the current fiscal year (Account 8010 through 8090).  At year-end it includes revenues collected or accrued for it by other funds.  It does not include revenues collected in advance for subsequent fiscal years or revenue collected for other funds.  The following accounts within the 8000 series classify revenues by source.  Agencies may use supplemental accounting techniques to record the details which must be reported while maintaining the general ledger itself at the 8000 account level.  For example, the general ledger may include only the summary account balance (Account No. 8000).  Detailed revenue source data could be maintained on supplemental records.

ACCOUNT NO. 8010, Revenue from Taxes

A summary account which shows revenue from taxes (Accounts 8011 and 8012).

ACCOUNT NO. 8011, Major Taxes and Licenses

Shows the revenue from the specific taxes and licenses itemized in the Revenue Section of the Uniform Codes Manual (UCM), Receipt Codes 11XXXX.

ACCOUNT NO. 8012, Regulatory Taxes, Licenses, Fees, and Penalties

Shows the revenue from the specific taxes, licenses, fees, and penalties itemized in the Revenue Section of the UCM, Receipt Codes 12XXXX.

ACCOUNT NO. 8020, Federal Grants and Contracts

Shows revenue received by the State directly from the Federal government.  These revenues are classified according to the Catalog of Federal Domestic Assistance structure and are recorded with UCM Receipts code 4XXXXX.  See UCM Receipts From Federal Government Section for specifics.

ACCOUNT NO. 8030, Revenue from Local Agencies

Shows the revenue from Local Agencies as specified in the UCM Revenue Section, Receipts code 13XXXX/

ACCOUNT NO. 8040, Revenue from Services to the Public

Shows the revenue from services to the public as specified in the UCM Revenue Section, Receipts code 14XXXX or Operating Income Section Receipts codes 211XXX and 212XXX.

ACCOUNT NO. 8050, Revenue from Use of Property/Money and Natural Resources

Shows the revenue from the use of property, money and natural resources specified in the UCM Revenue Section, Receipts code 15XXXX or Operating Income Section, Receipts code 213XXX.

ACCOUNT NO. 8060, Revenue from Investments and Loans

A summary account which shows the income from investments and loans (Accounts 8061 and 8063) described in UCM Operating Income Section Receipt code 215XXX.

ACCOUNT NO. 8061, Interest Revenue

A division of Account 8060.

ACCOUNT NO. 8063, Gain or Loss (DR) on Sale and Call of Securities

A division of Account 8060.

ACCOUNT NO. 8070, Revenue from Contributions to Fiduciary Funds

A summary account which shows the income from contributions (Accounts 8071 through 8073) described in UCM Operating Income Section, Receipt Code 221XXX.  (Fiduciary Fund Group).

ACCOUNT NO. 8071, Employer Contributions to Retirement Funds

A division of Account 8070.

ACCOUNT NO. 8072, Employee Contributions to Retirement Funds

A division of Account 8070.

ACCOUNT NO. 8073, Other Contributions to Trust and Agency Funds

A division of Account 8070.
 
ACCOUNT NO. 8090, Other Revenue or Operating Revenue

Shows all other revenue as defined in the UCM Revenue Section, Receipt Code 16XXXX; Operating Income Section, Receipt Codes 216XXX, 217XXX and 299XXX; and Other Section, Receipt Code 5XXXXX.

ACCOUNT NO. 8100, Reimbursements

A summary account of intra-state and external reimbursements (Accounts 8110 and 8120) used for financial reporting purposes.

ACCOUNT NO. 8110, Intra-State Reimbursements

Shows reimbursements collected or accrued for goods or services furnished to other State agencies for the current fiscal year.  Unlike expenditure abatements which are credited to appropriations, reimbursements are accounted separately.  Reimbursements may not be expended unless appropriated or allocated for agency use.

ACCOUNT NO. 8120, External Reimbursements

Shows reimbursements collected or accrued for goods or services furnished to other persons or organizations external to State government for the current fiscal year.  Unlike expenditure abatements which are credited to appropriations, reimbursements are accounted separately.  Reimbursements may not be expended unless appropriated or allotted for agency use.

7670     USES OF FINANCIAL RESOURCES 
(Revised 3/87)

ACCOUNT NO. 9000, Appropriation Expenditures or Operating Expenditures and Expenses

A summary account which shows expenditures of governmental funds and expenses of proprietary funds (Accounts 9010 through 9090).  For governmental funds, expenditures are chargeable to appropriations and executive orders available for expenditure during the fiscal year.  For propriety funds, operating expenses relate directly to the fund's primary service activities.  These funds are accounted on an expense rather than expenditure basis.

The following 9000 series accounts are used to classify expenditures and expenses by character, category, and object.  Agencies may use subsidiary accounting techniques to report the detail category and object classifications while maintaining the general ledge itself at the 9000 account level.  For example, the general ledger may include only summary account balance (Account No. 9000).  A supplemental report of category and object expenditures can be produced to fulfill other reporting requirements.

ACCOUNT NO. 9010, State Operations

A summary account which shows the expenditure categories of personal services, operating expenses and equipment, and special items of expense (Account 9011 through 9013).  State operations reflects the costs of activities conducted at the State level to benefit the current fiscal period.  Exceptions to this fiscal year matching are (1) the inclusion of debt service costs which presumably benefit prior fiscal periods as well as current and future periods; and (2) the use of support categories for costs associated with capital outlay appropriations.

ACCOUNT NO. 9011, Personal Services

The category of Personal Services includes payments for salaries, wages, and staff benefits.  Included also are merit suggestions awards and retroactive pay adjustments.  Excluded from Personal Services are salaries paid under contract and payments for health and welfare benefits for prevailing rate employees as authorized by Government Code Section 18853.5.

ACCOUNT NO. 9012, Operating Expenses and Equipment

This category broadly includes expenditures for goods and/or services except for Personal Services and expenditures designated as "Special Items of Expense."

ACCOUNT NO. 9013, Special Items of Expense

Special Items of Expense are those large expenditures or special purpose expenditures that normally require a separate appropriation, present a clearer fiscal picture if reported separately, or do not conform easily to the uniform expenditure objects.

ACCOUNT NO. 9020, Local Assistance

A summary account which shows resources provided to counties, cities, special districts, etc.  (Accounts 9021 through 9023).  Typically, these resources are used to maintain, enhance, or implement objectives or goals of a particular program, element, component, or task.  Also included are reimbursements for legislative and executive mandated program increases.

ACCOUNT NO. 9021, Local Mandated Programs

Reimbursement of costs for legislative or executive mandated programs at the local level.  Also includes reimbursements for local administrative cots when the local entity is not the primary recipient.

ACCOUNT NO. 9022, Loans

Funding made available to primary recipient for particular purpose which creates a repayment liability for the recipient.

ACCOUNT NO. 9023, Other Local Assistance

Funding made available to a primary recipient for a particular purpose which creates no repayment liability for the recipient.

ACCOUNT NO. 9030, Capital Outlay

This account includes purchase of:

1. Land and related costs, including court costs, condemnation costs, legal fees, title fees, etc.
    
2. Construction projects, including preliminary plans and working drawings.  Construction projects include new construction, alteration, or extension or betterment of existing structures.
    
3. Equipment related to a construction project regardless of costs or timing.
    
4. Minor capital outlay projects which consists of construction or equipment projects whose estimated cost is $100,000 or less

For additional information regarding Capital Outlay, see SAM Sections 1303, 1450-1460, 6103, 8343, and 8363.

ACCOUNT NO. 9040, Retirement Outlay

A summary account which shows benefit expenditures and contribution refunds (Accounts 9041 and 9042).  The account is used by retirement funds (Fiduciary Funds Group) and accounted separately due to materiality.

ACCOUNT NO. 9041, Benefit Expenditures

Shows payments made to system members who have retired from active service or to their survivors.
 
ACCOUNT NO. 9042, Contribution Refunds

Shows contributions returned to persons who have withdrawn from the system and have requested the return of their equity in the system.

ACCOUNT NO. 9050, Federal Flow Through Money

Shows federal funding passed to a subrecipient where the State agency is the recipient of federal funds.

ACCOUNT NO. 9060, Taxes Collected for Local Government

Shows taxes collected by the State for Local Governments.

ACCOUNT NO. 9090, Other Trust and Agency Expenditures

Shows Trust and Agency uses of financial resources not otherwise classified.

7680     OTHER FINANCIAL SOURCES/USES 
(Revised 5/94)

ACCOUNT NO. 9800, Financing Sources/Uses

A summary account of other financing sources and uses (Accounts 9810 through 9894) used for financial reporting purposes.

ACCOUNT NO. 9810, Operating Transfers

A summary account of net operating transfers (Accounts 9811 and 9812) used for financial reporting purposes.

ACCOUNT NO. 9811, Operating Transfers In

Shows the amount transferred and/or receivable from other funds of (1) receipts and/or accruals from other funds that are accounted as revenues of the transferor fund, (2) amounts to be disbursed immediately by the transferee fund; i.e., where the transferee funds is an intermediary for convenience in disbursing operations, (3) amounts to be disbursed where the fund of final disbursement is not a Governmental Fund, such as the State Payroll Revolving fund, and (4) surplus; i.e., amounts that represent neither specific revenues of the transferor fund nor transfers to allow specific expenditures by the transferee fund.  Agencies will keep a separate subsidiary account which shows the amount transferred and/or receivable from each fund.  The fund will be identified by name in the subsidiary account title.  The number of each subsidiary account will be 9811 plus a suffix consisting of a decimal point and the Uniform Codes Manual (UCM) code number will be used only on written approval of the Department of Finance, Fiscal Systems and Consulting Unit.

ACCOUNT NO. 9812, Operating Transfers Out

Shows the amount transferred and/or payable to other funds of (1) revenue collected and/or accrued for other funds, (2) amounts that are revenue for the collecting fund, (3) amounts to be disbursed by the transferee fund where the transferee fund holds the amounts for some time and is not just an intermediary for convenience is disbursing operations, and (4) surplus; i.e., amounts that represent neither specific revenues of the transferor fund nor transfers to allow specific expenditures by the transferee fund.  Agencies will keep a separate subsidiary account showing the amount transferred and/or payable to each fund.  The fund will be identified by name in the subsidiary account title.  The number of each account will be 9812 plus a suffix consisting of a decimal point and the Uniform Codes Manual (UCM) code number of the fund (For example: 9812.001, Transfers to General Fund).  This account will be used only upon written approval of Department of Finance, Fiscal Systems and Consulting Unit.

ACCOUNT NO. 9820, Interest on Interfund Loans

A summary account of interest on interfund loans (Accounts 9821 and 9822) used for financial reporting purposes.

ACCOUNT NO. 9821, Interfund Interest Revenue

Shows interest collected and/or accrued on interfund building and construction loans or other loans between state funds.
 
ACCOUNT NO. 9822, Interfund Interest Expense

Shows interest expense on interfund building and construction loans and other loans between State agencies.

ACCOUNT NO. 9830, Other Sources

A summary account of other financing sources (Accounts 9831, 9832, and 9839) used for financial reporting purposes.

ACCOUNT NO. 9831, Proceeds of General Obligation Bonds

Shows the sale receipts of General Obligation Bonds by the State agency responsible for account for the Bond Fund.

ACCOUNT NO. 9832, Receipt of Loan Principal Payments

Shows the receipt of outstanding loan principal owed to the State agency responsible for administrating a specific loan program.

ACCOUNT NO. 9839, Other Financial Sources

Shows sale proceeds from all bonds other than General Obligations Bonds and other miscellaneous financial sources.

ACCOUNT NO. 9840, Other Uses

A summary account of other financing uses (Account 9841 through 9843) used for financial reporting purposes.

ACCOUNT NO. 9841, Interest on Bonds

Shows the payments for bonded debt interest expense.

ACCOUNT NO. 9842, Principal on Bonds

Shows the repayment of bonded debt principal expense.

ACCOUNT NO. 9843, Paying Agents' Fees

Shows bonded debt retirement expenses incurred by an agent of the State acting as a financial intermediary.

ACCOUNT NO. 9844, Loan Principal Disbursements

Shows the Payment/Disbursement of Loan Principal by a State agency to another State agency, local government, private individual, or company.  The loan is expected to be repaid at some future date.

ACCOUNT NO. 9890, Prior Year Adjustments

A summary account to show the prior year adjustment (Accounts 9891 through 9894) used for financial reporting purposes.

ACCOUNT NO. 9891, Refunds to Reverted Appropriations

Shows the abatements and reimbursements credited to reverted appropriations, and the abatements and reimbursements remitted as such to the State Treasurer but not ordered into the State Treasury until after reversion of the appropriation to which they apply.

ACCOUNT NO. 9892, Prior Year Revenue Adjustments

Shows the net difference between the amount of revenue accrued and reported at year end and the actual revenue collected.

ACCOUNT NO. 9893, Prior Year Appropriations Adjustments

Shows the difference between expenditures, abatements, and reimbursements accrued as of the previous June 30 and the actual expenditures, abatements, and reimbursements as they are processed during the current fiscal year for appropriations no longer available for encumbrances.

ACCOUNT NO. 9894, Surplus Adjustments

Shows adjustments to surplus for which no other income or expenditure account is provided.