2010_Fund_Description by F4wkcr

VIEWS: 6 PAGES: 486

									                                                                                                                                                       STEP 1
                                                                                                                                                                                  STEP 2
Select                      Agency Name      Fund/                                                                                              Is the fund description                                         STEP 3
Control   Agency                             Fund                 Fund Name                                                                          accurate and          Complete revised fund
Agency                                       Detail                                 Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                    (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                           3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                 purpose?             If yes, please provide detail
 100       100     SENATE                    0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                    Budgetary only


 100       100     SENATE                    0100     GENERAL                       General Fund Activity                                                                                                                                                             General
                                                                                    Accounts for fees paid for parking vehicles in state
                                                                                    parking lots and used for parking facilities as
                                                                                    determined by the Governor, for payment of costs for                                                                                                                              Appropriation Act
 100       100     SENATE                    0270     PARKING                       the provision of vehicle parking spaces.                                                                                                                                          §4-6.04c
                                                      GENERAL FIXED ASSET ACCOUNT
 100       100     SENATE                    1500     GROUP                         Fixed Assets
 101       101     HOUSE OF DELEGATES        0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                    Budgetary only


 101       101     HOUSE OF DELEGATES        0100     GENERAL                       General Fund Activity                                                                                                                                                             General
                                                                                    Accounts for fees paid for parking vehicles in state
                                                                                    parking lots and used for parking facilities as
                                                                                    determined by the Governor, for payment of costs for                                                                                                                              Appropriation Act
 101       101     HOUSE OF DELEGATES        0270     PARKING                       the provision of vehicle parking spaces.                                                                                                                                          §4-6.04c
                                                      GENERAL FIXED ASSET ACCOUNT
 101       101     HOUSE OF DELEGATES        1500     GROUP                         Fixed Assets
                   VA COMM ON
                   INTERGOVERNMENTAL
 101       105     COOPERATION               0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                    Budgetary only

                                                                                                                                                                                                                                                                      Chapter 781 2009
                                                                                    Accounts for insurance proceeds received when an                                                                                                                                  Acts of Assembly
 101       101     HOUSE OF DELEGATES        0290     INSURANCE RECOVERY            insured item is damaged.                                                                                                                                                          4-1.04a.2
                   VA COMM ON
                   INTERGOVERNMENTAL
 101       105     COOPERATION               0100     GENERAL                       General Fund Activity                                                                                                                                                             General
                   JUDICIAL DEPT REVERSION
 104       104     CLEARING ACCT             0000     TITLE NOT FOUND               Budgetary Fund                                                                                                                                                                    Budgetary only
                   JUDICIAL DEPT REVERSION
 104       104     CLEARING ACCT             0100     GENERAL                       General Fund Activity                                                                                                                                                             General
                   JUDICIAL DEPT REVERSION
 104       104     CLEARING ACCT             0600     INTERNAL SERVICE              Result of Keying Error-Fund Not Used
                   DIVISION OF LEGISLATIVE
 107       107     SERVICES                  0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                    Budgetary only

                   DIVISION OF LEGISLATIVE
 107       107     SERVICES                  0100     GENERAL                       General Fund Activity                                                                                                                                                             General
                                                                                    This fund is for fees collected for publications, such as
                                                                                    The Session Summary and The Record. The receipts
                   DIVISION OF LEGISLATIVE                                          are from photocopying services and the funds are not
 107       107     SERVICES                  0200     SPECIAL                       restricted.
                                                                                    Accounts for fees paid for parking vehicles in state
                                                                                    parking lots and used for parking facilities as
                   DIVISION OF LEGISLATIVE                                          determined by the Governor, for payment of costs for                                                                                                                              Appropriation Act
 107       107     SERVICES                  0270     PARKING                       the provision of vehicle parking spaces.                                                                                                                                          §4-6.04c
                   DIVISION OF LEGISLATIVE            GENERAL FIXED ASSET ACCOUNT
 107       107     SERVICES                  1500     GROUP                         Fixed Assets

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                                                                                                                                                         STEP 1
                                                                                                                                                                                    STEP 2
Select                     Agency Name          Fund/                                                                                             Is the fund description                                         STEP 3
Control   Agency                                Fund                 Fund Name                                                                         accurate and          Complete revised fund
Agency                                          Detail                                 Fund Description                                                 complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                       (Source of Funds & Nature of Allowable Expenditures)                                                                  inflow to these funds                                            and/or
                                                                                                                                                  If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                             3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                  If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                   purpose?             If yes, please provide detail
 107       108     VIRGINIA CODE COMMISSION     0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                   Budgetary only


 107       108     VIRGINIA CODE COMMISSION     0100     GENERAL                       General Fund Activity                                                                                                                                                            General
                                                                                       This fund is used to account for payments from two
                                                                                       Code of Virginia vendors. These vendors pay a set fee
                                                                                       to obtain the updates to the Code of Virginia. (The
                                                                                       state contracts separately with another vendor to
                                                                                       publish and distribute the Code to required state
                                                                                       entities.) The money is used to cover the cost of
                                                                                       providing the updates, as well as for general operations
                                                                                       of the agency. The revenue is from fees for online
                                                                                       access to Code of VA website. The funds are not
 107       108     VIRGINIA CODE COMMISSION     0200     SPECIAL                       restricted.
                                                                                       Accounts for fees paid for parking vehicles in state
                                                                                       parking lots and used for parking facilities as
                                                                                       determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 107       108     VIRGINIA CODE COMMISSION     0270     PARKING                       the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c
                   VIRGINIA COAL AND ENERGY
 107       118     COMMISSION                   0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                   Budgetary only

                   VIRGINIA COAL AND ENERGY
 107       118     COMMISSION                   0100     GENERAL                       General Fund Activity                                                                                                                                                            General
 107       142     VIRGINIA CRIME COMMISSION    0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                   Budgetary only


 107       142     VIRGINIA CRIME COMMISSION    0100     GENERAL                       General Fund Activity                                                                                                                                                            General
                                                                                       Accounts for fees paid for parking vehicles in state
                                                                                       parking lots and used for parking facilities as
                                                                                       determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 107       142     VIRGINIA CRIME COMMISSION    0270     PARKING                       the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c


 107       142     VIRGINIA CRIME COMMISSION    1000     FEDERAL TRUST                 This fund accounts for Federal funds.                                                                                                                                            Federal
                                                         GENERAL FIXED ASSET ACCOUNT
 107       142     VIRGINIA CRIME COMMISSION    1500     GROUP                         Fixed Assets
                   PROMOTION OF UNIFORMITY OF
 107       145     LEGISLATION                  0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                   Budgetary only

                   PROMOTION OF UNIFORMITY OF
 107       145     LEGISLATION                  0100     GENERAL                       General Fund Activity                                                                                                                                                            General
                   CAPITOL SQUARE
 107       820     PRESERVATION COUNCIL         0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                   Budgetary only

                   CAPITOL SQUARE
 107       820     PRESERVATION COUNCIL         0100     GENERAL                       General Fund Activity                                                                                                                                                            General

                   CAPITOL SQUARE                                                      Accounts for gifts and grants the council accepts to                                                                                                                             Code of VA § 30-
 107       820     PRESERVATION COUNCIL         0200     SPECIAL                       perform its duties.                                                                                                                                                              194 C




                                                                                                                                                                                                                                                                            2 of 486
                                                                                                                                                  STEP 1
                                                                                                                                                                             STEP 2
Select                     Agency Name         Fund/                                                                                       Is the fund description                                         STEP 3
Control   Agency                               Fund                 Fund Name                                                                   accurate and          Complete revised fund
Agency                                         Detail                           Fund Description                                                 complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                (Source of Funds & Nature of Allowable Expenditures)                                                                  inflow to these funds                                            and/or
                                                                                                                                           If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                      3.                                          committed by legislation or                                     Site Reference
                                                                                                                                           If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                            purpose?             If yes, please provide detail
                                                                                Accounts for fees paid for parking vehicles in state
                                                                                parking lots and used for parking facilities as
                   CAPITOL SQUARE                                               determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 107       820     PRESERVATION COUNCIL        0270     PARKING                 the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c
                   VA FREEDOM INFORMATION
 107       834     ADVISORY COUNCIL            0000     FUND NOT ON D06         Budgetary Fund                                                                                                                                                                   Budgetary only

                   VA FREEDOM INFORMATION
 107       834     ADVISORY COUNCIL            0100     GENERAL                 General Fund Activity                                                                                                                                                            General
                                                                                Accounts for fees paid for parking vehicles in state
                                                                                parking lots and used for parking facilities as
                   VA FREEDOM INFORMATION                                       determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 107       834     ADVISORY COUNCIL            0270     PARKING                 the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c
                   VIRGINIA DISABILITY
 107       837     COMMISSION                  0000     FUND NOT ON D06         Budgetary Fund                                                                                                                                                                   Budgetary only

                   VIRGINIA DISABILITY
 107       837     COMMISSION                  0100     GENERAL                 General Fund Activity                                                                                                                                                            General
                   VIRGINIA COMMISSION ON
 107       839     YOUTH                       0000     FUND NOT ON D06         Budgetary Fund                                                                                                                                                                   Budgetary only

                   VIRGINIA COMMISSION ON
 107       839     YOUTH                       0100     GENERAL                 General Fund Activity                                                                                                                                                            General
                                                                                This fund accounts for expenditures related to a special
                                                                                project according to Caryl Harris of the Division of
                   VIRGINIA COMMISSION ON                                       Legislative Services and there will be no balance at
 107       839     YOUTH                       0200     SPECIAL                 fiscal year end.
                                                                                Accounts for fees paid for parking vehicles in state
                                                                                parking lots and used for parking facilities as
                   VIRGINIA COMMISSION ON                                       determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 107       839     YOUTH                       0270     PARKING                 the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c

                   VIRGINIA COMMISSION ON
 107       839     YOUTH                       1000     FEDERAL TRUST           This fund accounts for Federal funds.                                                                                                                                            Federal
                   VIRGINIA HOUSING
 107       840     COMMISSION                  0000     FUND NOT ON D06         Budgetary Fund                                                                                                                                                                   Budgetary only

                   VIRGINIA HOUSING
 107       840     COMMISSION                  0100     GENERAL                 General Fund Activity                                                                                                                                                            General
                                                                                This fund is used to account for nongeneral fund
                                                                                receipts of the Commission, such as federal grants and
                                                                                private donations and contributions. Monies in the fund
                   VIRGINIA HOUSING                                             are to be used for staffing and administrative costs to
 107       840     COMMISSION                  0200     SPECIAL                 support housing studies.                                                                                                                                                         Sect § 30-262

 107       842     CHESAPEAKE BAY COMMISSION   0000     FUND NOT ON D06         Budgetary Fund                                                                                                                                                                   Budgetary only


 107       842     CHESAPEAKE BAY COMMISSION   0100     GENERAL                 General Fund Activity                                                                                                                                                            General



                                                                                                                                                                                                                                                                     3 of 486
                                                                                                                                                STEP 1
                                                                                                                                                                           STEP 2
Select                     Agency Name          Fund/                                                                                    Is the fund description                                         STEP 3
Control   Agency                                Fund                 Fund Name                                                                accurate and          Complete revised fund
Agency                                          Detail                           Fund Description                                              complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                 (Source of Funds & Nature of Allowable Expenditures)                                                               inflow to these funds                                            and/or
                                                                                                                                         If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                    3.                                          committed by legislation or                                     Site Reference
                                                                                                                                         If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                          purpose?             If yes, please provide detail
                                                                                 Accounts for fees paid for parking vehicles in state
                                                                                 parking lots and used for parking facilities as
                                                                                 determined by the Governor, for payment of costs for                                                                                                                          Appropriation Act
 107       842     CHESAPEAKE BAY COMMISSION    0270     PARKING                 the provision of vehicle parking spaces.                                                                                                                                      §4-6.04c
                   JOINT COMMISSION ON HEALTH
 107       844     CARE                         0000     FUND NOT ON D06         Budgetary Fund                                                                                                                                                                Budgetary only

                   JOINT COMMISSION ON HEALTH
 107       844     CARE                         0100     GENERAL                 General Fund Activity                                                                                                                                                         General
                                                                                 Accounts for fees paid for parking vehicles in state
                                                                                 parking lots and used for parking facilities as
                   JOINT COMMISSION ON HEALTH                                    determined by the Governor, for payment of costs for                                                                                                                          Appropriation Act
 107       844     CARE                         0270     PARKING                 the provision of vehicle parking spaces.                                                                                                                                      §4-6.04c
                   DR M L KING JR MEMORIAL
 107       845     COMMISSION                   0000     FUND NOT ON D06         Budgetary Fund                                                                                                                                                                Budgetary only

                   DR M L KING JR MEMORIAL
 107       845     COMMISSION                   0100     GENERAL                 General Fund Activity                                                                                                                                                         General

                                                                                 This fund accounts for the Martin Luther King Center.
                                                                                 Revenues come from donations and General Fund
                                                                                 monies. Expenditures will be used to build the Martin
                                                                                 Luther King Center and shall be used solely for the
                   DR M L KING JR MEMORIAL                                       purposes of supporting the Commission's work and as
 107       845     COMMISSION                   0200     SPECIAL                 seed money to generate additional funds.                                                                                                                                      COV § 30-192.7
                   JOINT COMM ON TECHNOLOGY
 107       847     AND SCIENCE                  0000     FUND NOT ON D06         Budgetary Fund                                                                                                                                                                Budgetary only

                   JOINT COMM ON TECHNOLOGY
 107       847     AND SCIENCE                  0100     GENERAL                 General Fund Activity                                                                                                                                                         General
                                                                                 Accounts for fees paid for parking vehicles in state
                                                                                 parking lots and used for parking facilities as
                   JOINT COMM ON TECHNOLOGY                                      determined by the Governor, for payment of costs for                                                                                                                          Appropriation Act
 107       847     AND SCIENCE                  0270     PARKING                 the provision of vehicle parking spaces.                                                                                                                                      §4-6.04c
                   BROWN V BOARD OF
 107       858     EDUCATION SCHOLARSHIP A      0000     FUND NOT ON D06         Budgetary Fund                                                                                                                                                                Budgetary only

                   BROWN V BOARD OF
 107       858     EDUCATION SCHOLARSHIP A      0100     GENERAL                 General Fund Activity                                                                                                                                                         General

                                                                                 This fund is funded by gifts, grants, donations,
                                                                                 bequests, or other funds from any source as may be
                                                                                 received by the Brown v. Board of Education
                                                                                 Scholarship Program or the Brown v. Board of
                                                                                 Education Scholarship Awards Committee on behalf of
                                                                                 the Program. Moneys in the Fund shall be used solely
                   BROWN V BOARD OF                                              for the purpose of awarding scholarships to eligible                                                                                                                          Code of VA §30-
 107       858     EDUCATION SCHOLARSHIP A      0200     SPECIAL                 students.                                                                                                                                                                     231.4
                   VA SESQUICENTENNIAL
 107       859     AMERICAN CIVIL WAR C         0000     FUND NOT ON D06         Budgetary Fund                                                                                                                                                                Budgetary only


                                                                                                                                                                                                                                                                   4 of 486
                                                                                                                                                        STEP 1
                                                                                                                                                                                   STEP 2
Select                     Agency Name          Fund/                                                                                            Is the fund description                                         STEP 3
Control   Agency                                Fund                 Fund Name                                                                        accurate and          Complete revised fund
Agency                                          Detail                               Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                     (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                 If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                            3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                 If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                  purpose?             If yes, please provide detail

                   VA SESQUICENTENNIAL
 107       859     AMERICAN CIVIL WAR C         0100     GENERAL                     General Fund Activity                                                                                                                                                             General
                                                                                     This fund consists of gifts, grants, donations, bequests,
                                                                                     or other funds from any source as may be received by
                                                                                     the Commission for its work. Funds shall be used
                   VA SESQUICENTENNIAL                                               solely for the purpose of enabling the Commission to                                                                                                                              Code of VA §30-
 107       859     AMERICAN CIVIL WAR C         0200     SPECIAL                     perform its duties.                                                                                                                                                               270
                                                                                     Accounts for fees paid for parking vehicles in state
                                                                                     parking lots and used for parking facilities as
                   VA SESQUICENTENNIAL                                               determined by the Governor, for payment of costs for                                                                                                                              Appropriation Act
 107       859     AMERICAN CIVIL WAR C         0270     PARKING                     the provision of vehicle parking spaces.                                                                                                                                          §4-6.04c
                   COMMISSION ON
                   UNEMPLOYMENT
 107       860     COMPENSATION                 0000     FUND NOT ON D06             Budgetary Fund                                                                                                                                                                    Budgetary only
                   COMMISSION ON
                   UNEMPLOYMENT
 107       860     COMPENSATION                 0100     GENERAL                     General Fund Activity                                                                                                                                                             General

 107       862     SMALL BUSINESS COMMISSION    0000     FUND NOT ON D06             Budgetary Fund                                                                                                                                                                    Budgetary only

 107       862     SMALL BUSINESS COMMISSION    0100     GENERAL                     General Fund Activity                                                                                                                                                             General
                   COMMISSION ON ELECTRIC
 107       863     UTILITY RESTRUCTU            0000     FUND NOT ON D06             Budgetary Fund                                                                                                                                                                    Budgetary only
                   COMMISSION ON ELECTRIC
 107       863     UTILITY RESTRUCTU            0100     GENERAL                     General Fund Activity                                                                                                                                                             General
                   MANUFACTURING
 107       864     DEVELOPMENT COMMISSION       0000     FUND NOT ON D06             Budgetary Fund                                                                                                                                                                    Budgetary only
                   MANUFACTURING
 107       864     DEVELOPMENT COMMISSION       0100     GENERAL                     General Fund Activity                                                                                                                                                             General
                   JOINT COMMISSION ON
 107       865     ADMINISTRATIVE RULES         0000     FUND NOT ON D06             Budgetary Fund                                                                                                                                                                    Budgetary only
                   JOINT COMMISSION ON
 107       865     ADMINISTRATIVE RULES         0100     GENERAL                     General Fund Activity                                                                                                                                                             General
                   COMMISSION ON PREVENTION
 107       866     OF HUMAN TRAFFIC             0000     FUND NOT ON D06             Budgetary Fund                                                                                                                                                                    Budgetary only
                   COMMISSION ON PREVENTION
 107       866     OF HUMAN TRAFFIC             0100     GENERAL                     General Fund Activity                                                                                                                                                             General
                   VA BICENTENNIAL OF
 107       867     AMERICAN WAR OF 1812         0000     FUND NOT ON D06             Budgetary Fund                                                                                                                                                                    Budgetary only
                   VA BICENTENNIAL OF
 107       867     AMERICAN WAR OF 1812         0100     GENERAL                     General Fund Activity                                                                                                                                                             General
                   VA COMMISSION ON ENERGY &
 107       868     ENVIRONMENT                  0200     SPECIAL                     No ending balance
                                                                                     This fund accounts for gifts, grants and donations,
                                                                                     bequests, general fund appropriations, or other funds
                                                                                     from any source as may be received by the
                                                                                     Commission for its work. Funds are to be used for the
                   VA COMMISSION ON ENERGY &             VA COMMISSION ON ENERGY &   purposes of reviewing and recommending steps to                                                                                                                                   Code of VA §30-
 107       868     ENVIRONMENT                  0223     ENVIRONMENT FUND            implement the Virginia Energy Plan.                                                                                                                                               307
 107       961     DIVISION OF CAPITOL POLICE   0000     FUND NOT ON D06             Budgetary Fund                                                                                                                                                                    Budgetary only

                                                                                                                                                                                                                                                                           5 of 486
                                                                                                                                                         STEP 1
                                                                                                                                                                                    STEP 2
Select                     Agency Name          Fund/                                                                                             Is the fund description                                         STEP 3
Control   Agency                                Fund                 Fund Name                                                                         accurate and          Complete revised fund
Agency                                          Detail                                 Fund Description                                                 complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                       (Source of Funds & Nature of Allowable Expenditures)                                                                  inflow to these funds                                            and/or
                                                                                                                                                  If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                             3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                  If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                   purpose?             If yes, please provide detail


 107       961     DIVISION OF CAPITOL POLICE   0100     GENERAL                       General Fund Activity                                                                                                                                                            General
                                                                                       Accounts for fees paid for parking vehicles in state
                                                                                       parking lots and used for parking facilities as
                                                                                       determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 107       961     DIVISION OF CAPITOL POLICE   0270     PARKING                       the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c


 107       961     DIVISION OF CAPITOL POLICE   1000     FEDERAL TRUST                 This fund accounts for Federal funds.                                                                                                                                            Federal
                                                         GENERAL FIXED ASSET ACCOUNT
 107       961     DIVISION OF CAPITOL POLICE   1500     GROUP                         Fixed Assets
 107       971     STATE WATER COMMISSION       0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                   Budgetary only


 107       971     STATE WATER COMMISSION       0100     GENERAL                       General Fund Activity                                                                                                                                                            General
                   DIV OF LEGISLATIVE
 109       109     AUTOMATED SYSTEMS            0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                   Budgetary only

                   DIV OF LEGISLATIVE
 109       109     AUTOMATED SYSTEMS            0100     GENERAL                       General Fund Activity                                                                                                                                                            General

                                                                                       Accounts for revenue received from subscription fees
                                                                                       to the legislative electronic information system and
                                                                                       legislative publications. These fees are deposited in                                                                                                                            Code of VA § 30-
                   DIV OF LEGISLATIVE                                                  the "Legislative Automated Service Fund" and used for                                                                                                                            34.10, § 30-
 109       109     AUTOMATED SYSTEMS            0200     SPECIAL                       maintaining the system and operations                                                                                                                                            34.10:3
                                                                                       Accounts for fees paid for parking vehicles in state
                                                                                       parking lots and used for parking facilities as
                   DIV OF LEGISLATIVE                                                  determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 109       109     AUTOMATED SYSTEMS            0270     PARKING                       the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c
                   DIV OF LEGISLATIVE                    GENERAL FIXED ASSET ACCOUNT
 109       109     AUTOMATED SYSTEMS            1500     GROUP                         Fixed Assets
                   JOINT LEGISLATIVE AUDIT &
 110       110     RVW COMMISSION               0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                   Budgetary only

                   JOINT LEGISLATIVE AUDIT &
 110       110     RVW COMMISSION               0100     GENERAL                       General Fund Activity                                                                                                                                                            General
                                                                                       Accounts for fees paid for parking vehicles in state
                                                                                       parking lots and used for parking facilities as
                   JOINT LEGISLATIVE AUDIT &                                           determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 110       110     RVW COMMISSION               0270     PARKING                       the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c
                                                                                       Funds from VRS (07) are provided to JLARC for the
                                                                                       Commission's reasonable and necessary expenses                                                                                                                                   Chapter 10
                   JOINT LEGISLATIVE AUDIT &                                           related to its retirement oversight duties as prescribed                                                                                                                         Sections 30-78
 110       110     RVW COMMISSION               0700     TRUST AND AGENCY              in the Code of Virginia.                                                                                                                                                         through 30-84
                   JOINT LEGISLATIVE AUDIT &             GENERAL FIXED ASSET ACCOUNT
 110       110     RVW COMMISSION               1500     GROUP                         Fixed Assets
 111       103     MAGISTRATE SYSTEM            0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                   Budgetary only



                                                                                                                                                                                                                                                                            6 of 486
                                                                                                                                                   STEP 1
                                                                                                                                                                              STEP 2
Select                    Agency Name   Fund/                                                                                               Is the fund description                                         STEP 3
Control   Agency                        Fund                 Fund Name                                                                           accurate and          Complete revised fund
Agency                                  Detail                                  Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                            If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                       3.                                          committed by legislation or                                     Site Reference
                                                                                                                                            If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                             purpose?             If yes, please provide detail


 111       103     MAGISTRATE SYSTEM    0100     GENERAL                        General Fund Activity                                                                                                                                                             General
                                                                                Accounts for fees paid for parking vehicles in state
                                                                                parking lots and used for parking facilities as
                                                                                determined by the Governor, for payment of costs for                                                                                                                              Appropriation Act
 111       103     MAGISTRATE SYSTEM    0270     PARKING                        the provision of vehicle parking spaces.                                                                                                                                          §4-6.04c
 111       111     SUPREME COURT        0000     FUND NOT ON D06                Budgetary Fund                                                                                                                                                                    Budgetary only


 111       111     SUPREME COURT        0100     GENERAL                        General Fund Activity                                                                                                                                                             General
                                                                                Accounts for sales tax collected from the sale of
                                                                                Virginia Reports and Court of Appeals Reports for use                                                                                                                             Code of VA §17.1-
 111       111     SUPREME COURT        0200     SPECIAL                        by the Supreme Court.                                                                                                                                                             316, §17.1-413
                                                                                Accounts for revenues and expenditures related to the
                                                                                publication and sale of Model Jury Instructions
 111       111     SUPREME COURT        0244     MODEL JURY INSTRUCTIONS        Booklets.

                                                                                Established per Code of VA §17.1-205 to account for
                                                                                fees charged & collected by clerk of the Supreme Court
                                                                                to be used for the purpose of improving the
                                                                                administration of justice. Per review of the bills passed
                                                                                listing from the 2007 session, fund created per SB 973 -                                                                                                                          Code of VA §17.1-
 111       111     SUPREME COURT        0254     PRO HAC VICE FUND              Pro Hac Vice Fund; out of state attorneys.                                                                                                                                        205, 17.1-328
                                                                                Revenue for this fund comes from private funds from
                                                                                law foundations. It is used for the translation of court
                                                                                documents into Spanish. Funds are restricted by the
 111       111     SUPREME COURT        0256     VIRGINIA LAW FOUNDATION FUND   purpose of the grant
                                                                                Accounts for fees paid for parking vehicles in state
                                                                                parking lots and used for parking facilities as
                                                                                determined by the Governor, for payment of costs for                                                                                                                              Appropriation Act
 111       111     SUPREME COURT        0270     PARKING                        the provision of vehicle parking spaces.                                                                                                                                          §4-6.04c

                                                 APPROPRIATED INDIRECT COST     Accounts for State agencies' share of indirect cost                                                                                                                               Appropriation Act
 111       111     SUPREME COURT        0280     RECOVERIES                     recoveries.                                                                                                                                                                       §4-2.03a


                                                                                This fund accounts for payments received from liable
                                                                                parties (determined by judiciary) for the expenses
                                                                                related to expert testimony in medical malpractice
                                                                                hearings (not court cases). The Supreme Court pays
                                                                                the panel of experts for their time and travel expenses.
                                                                                Subsequently, the judge-determined liable party
                                                                                reimburses the Supreme Court for these expenditures,                                                                                                                              Code of VA
 111       111     SUPREME COURT        0700     TRUST AND AGENCY               and their payments are accounted for in this fund.                                                                                                                                §8.01-581.10

                                                                                Per Code of VA §17.1-279A, this fund accounts for a
                                                                                portion of fee assessed by circuit court clerks known as
                                                                                "Technology Trust Fund Fee," to be used for                                                                                                                                       Section § 17.1-
 111       111     SUPREME COURT        0708     TECHNOLOGY TRUST FUND          technology in land records and court records.                                                                                                                                     279


                                                                                                                                                                                                                                                                      7 of 486
                                                                                                                                                         STEP 1
                                                                                                                                                                                    STEP 2
Select                     Agency Name           Fund/                                                                                            Is the fund description                                         STEP 3
Control   Agency                                 Fund                 Fund Name                                                                        accurate and          Complete revised fund
Agency                                           Detail                                 Fund Description                                                complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                        (Source of Funds & Nature of Allowable Expenditures)                                                                 inflow to these funds                                            and/or
                                                                                                                                                  If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                             3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                  If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                   purpose?             If yes, please provide detail

                                                                                        The budget for the Supreme Court's fund 0953 - Drug
                                                                                        Offender Access Fund is recorded in this fund. And an                                                                                                                           Code of VA
 111       111     SUPREME COURT                 0900     DEDICATED SPECIAL REVENUE     additional appropriation for the Court Technology Fund.                                                                                                                         §17.1-132

                                                                                        Per John Rickman of the Supreme Court, this fund was
                                                                                        authorized during the 2006 legislative session. It is
                                                                                        funded by administrative fees charged when civil cases
                                                                                        are filed. The fund is used by Judicial Branch agencies
 111       111     SUPREME COURT                 0905     COURT TECHNOLOGY FUND         to upgrade their central computer systems.                                                                                                                                      §17.1-132
                                                                                        Drug offender fees get recorded in agency 997/fund
                                                                                        0953 and then amounts get transferred to this fund at
                                                                                        agencies 111, 767, and 777 and are used for specific                                                                                                                            Code of VA
 111       111     SUPREME COURT                 0953     DRUG OFFENDER ACCESS FUND     substance abuse programs.                                                                                                                                                       §18.2-251.02


 111       111     SUPREME COURT                 1000     FEDERAL TRUST                 This fund accounts for Federal funds.                                                                                                                                           Federal
                                                          STOP VIOLENCE AGAINST WOMEN   This fund accounts for American Recovery and
 111       111     SUPREME COURT                 1027     FORMULA GRANT PGM - ARRA      Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                        Federal
                                                          GENERAL FIXED ASSET ACCOUNT
 111       111     SUPREME COURT                 1500     GROUP                         Fixed Assets
                   JUDICIAL INQUIRY AND REVIEW
 111       112     COMMISSION                    0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                  Budgetary only

                   JUDICIAL INQUIRY AND REVIEW
 111       112     COMMISSION                    0100     GENERAL                       General Fund Activity                                                                                                                                                           General
                                                                                        Accounts for fees paid for parking vehicles in state
                                                                                        parking lots and used for parking facilities as
                   JUDICIAL INQUIRY AND REVIEW                                          determined by the Governor, for payment of costs for                                                                                                                            Appropriation Act
 111       112     COMMISSION                    0270     PARKING                       the provision of vehicle parking spaces.                                                                                                                                        §4-6.04c
 111       113     CIRCUIT COURTS                0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                  Budgetary only


 111       113     CIRCUIT COURTS                0100     GENERAL                       General Fund Activity                                                                                                                                                           General

                                                                                        Accounts for revenue collected from courts related to
 111       113     CIRCUIT COURTS                0200     SPECIAL                       the cost of maintaining the Records Indexing System.
                                                                                        Accounts for fees paid for parking vehicles in state
                                                                                        parking lots and used for parking facilities as
                                                                                        determined by the Governor, for payment of costs for                                                                                                                            Appropriation Act
 111       113     CIRCUIT COURTS                0270     PARKING                       the provision of vehicle parking spaces.                                                                                                                                        §4-6.04c
                                                                                        All Activity Related to Coding Error Corrected by
 111       113     CIRCUIT COURTS                0300     HIGHER EDUCATION OPERATING    Agency.
                                                                                                                                                                                                                                                                        Code of VA §
                                                                                        Accounts for various taxes and civil penalties. Funds                                                                                                                           33.1-23.1, §46.2-
                                                          HIGHWAY MAINTENANCE AND       are used for highway maintenance and administrative                                                                                                                             206, and §58.1-
 111       113     CIRCUIT COURTS                0410     OPERATING FUND                costs.                                                                                                                                                                          2701
 111       114     GENERAL DISTRICT COURTS       0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                  Budgetary only


 111       114     GENERAL DISTRICT COURTS       0100     GENERAL                       General Fund Activity                                                                                                                                                           General

                                                                                                                                                                                                                                                                            8 of 486
                                                                                                                                                   STEP 1
                                                                                                                                                                              STEP 2
Select                     Agency Name        Fund/                                                                                         Is the fund description                                         STEP 3
Control   Agency                              Fund                 Fund Name                                                                     accurate and          Complete revised fund
Agency                                        Detail                             Fund Description                                                 complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                 (Source of Funds & Nature of Allowable Expenditures)                                                                  inflow to these funds                                            and/or
                                                                                                                                            If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                       3.                                          committed by legislation or                                     Site Reference
                                                                                                                                            If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                             purpose?             If yes, please provide detail
                                                                                 Accounts for fees paid for parking vehicles in state
                                                                                 parking lots and used for parking facilities as
                                                                                 determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 111       114     GENERAL DISTRICT COURTS    0270     PARKING                   the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c
                                                                                                                                                                                                                                                                  Code of VA §
                                                                                 Accounts for various taxes and civil penalties. Funds                                                                                                                            33.1-23.1, §46.2-
                                                       HIGHWAY MAINTENANCE AND   are used for highway maintenance and administrative                                                                                                                              206, and §58.1-
 111       114     GENERAL DISTRICT COURTS    0410     OPERATING FUND            costs.                                                                                                                                                                           2701
                   JUVENILE & DOMESTIC
 111       115     RELATIONS DIST COURT       0000     FUND NOT ON D06           Budgetary Fund                                                                                                                                                                   Budgetary only

                   JUVENILE & DOMESTIC
 111       115     RELATIONS DIST COURT       0100     GENERAL                   General Fund Activity                                                                                                                                                            General
                                                                                 Accounts for fees paid for parking vehicles in state
                                                                                 parking lots and used for parking facilities as
                   JUVENILE & DOMESTIC                                           determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 111       115     RELATIONS DIST COURT       0270     PARKING                   the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c
                                                                                                                                                                                                                                                                  Code of VA §
                                                                                 Accounts for various taxes and civil penalties. Funds                                                                                                                            33.1-23.1, §46.2-
                   JUVENILE & DOMESTIC                 HIGHWAY MAINTENANCE AND   are used for highway maintenance and administrative                                                                                                                              206, and §58.1-
 111       115     RELATIONS DIST COURT       0410     OPERATING FUND            costs.                                                                                                                                                                           2701
 111       116     COMBINED DISTRICT COURTS   0000     FUND NOT ON D06           Budgetary Fund                                                                                                                                                                   Budgetary only


 111       116     COMBINED DISTRICT COURTS   0100     GENERAL                   General Fund Activity                                                                                                                                                            General
                                                                                 Accounts for fees paid for parking vehicles in state
                                                                                 parking lots and used for parking facilities as
                                                                                 determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 111       116     COMBINED DISTRICT COURTS   0270     PARKING                   the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c
                                                                                                                                                                                                                                                                  Code of VA §
                                                                                 Accounts for various taxes and civil penalties. Funds                                                                                                                            33.1-23.1, §46.2-
                                                       HIGHWAY MAINTENANCE AND   are used for highway maintenance and administrative                                                                                                                              206, and §58.1-
 111       116     COMBINED DISTRICT COURTS   0410     OPERATING FUND            costs.                                                                                                                                                                           2701
                   COURT OF APPEALS OF
 111       125     VIRGINIA                   0000     FUND NOT ON D06           Budgetary Fund                                                                                                                                                                   Budgetary only

                   COURT OF APPEALS OF
 111       125     VIRGINIA                   0100     GENERAL                   General Fund Activity                                                                                                                                                            General
                                                                                 Accounts for fees paid for parking vehicles in state
                                                                                 parking lots and used for parking facilities as
                   COURT OF APPEALS OF                                           determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 111       125     VIRGINIA                   0270     PARKING                   the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c
                   VIRGINIA CRIMINAL
 111       160     SENTENCING COMMISSION      0000     FUND NOT ON D06           Budgetary Fund                                                                                                                                                                   Budgetary only

                   VIRGINIA CRIMINAL
 111       160     SENTENCING COMMISSION      0100     GENERAL                   General Fund Activity                                                                                                                                                            General
                                                                                 This fund accounts for sales tax collected from the sale
                   VIRGINIA CRIMINAL                                             of sentencing guidelines training manuals and funds
 111       160     SENTENCING COMMISSION      0200     SPECIAL                   used to fund commission activities.



                                                                                                                                                                                                                                                                      9 of 486
                                                                                                                                                         STEP 1
                                                                                                                                                                                    STEP 2
Select                     Agency Name       Fund/                                                                                                Is the fund description                                         STEP 3
Control   Agency                             Fund                 Fund Name                                                                            accurate and          Complete revised fund
Agency                                       Detail                                 Fund Description                                                    complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                    (Source of Funds & Nature of Allowable Expenditures)                                                                     inflow to these funds                                            and/or
                                                                                                                                                  If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                             3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                  If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                   purpose?             If yes, please provide detail

                   VIRGINIA CRIMINAL
 111       160     SENTENCING COMMISSION     1000     FEDERAL TRUST                 This fund accounts for Federal funds.                                                                                                                                               Federal
 117       117     VIRGINIA STATE BAR        0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                      Budgetary only


 117       117     VIRGINIA STATE BAR        0100     GENERAL                       General Fund Activity                                                                                                                                                               General
                                                                                    This budgetary activity relates to fund 0235 but reports
                                                                                    to fund 0200 because ProBud cannot report at the fund
 117       117     VIRGINIA STATE BAR        0200     SPECIAL                       detail level.
                                                                                    This fund is used to account for the civil court case
                                                                                    filing fee. This fee is transferred to Legal Services
                                                                                    Corp (a private not-for-profit organization) to fund civil,
                                                                                    legal aid services for indigent individuals. (This is
                                                                                    different from court appointed attorneys--public
 117       117     VIRGINIA STATE BAR        0235     LEGAL AID SERVICES FUND       defenders.)                                                                                                                                                                         §17.1-278


                                                                                    Accounts for fees paid by members of the Bar are
                                                                                    accounted for in this special fund and used for
                                                                                    administration of the Bar. All disbursements from the
                                                                                    Fund shall be made by the State Treasurer upon
                                                                                    warrants of the Comptroller issued upon vouchers
                                                                                    signed by an authorized officer of the Virginia State Bar
                                                                                    in accordance with rules and regulations promulgated                                                                                                                                Code of VA §
 117       117     VIRGINIA STATE BAR        0900     DEDICATED SPECIAL REVENUE     by the Supreme Court.                                                                                                                                                               54.1-3913
                                                      GENERAL FIXED ASSET ACCOUNT
 117       117     VIRGINIA STATE BAR        1500     GROUP                         Fixed Assets
                                                                                    Accounts for registration fees for annual lawyers
 117       117     VIRGINIA STATE BAR       Off-CARS ADMINISTRATION FINANCE FUND    meeting which are used to fund the meeting.

                                                                                    Accounts for reimbursements to individuals who lost
                                                                                    money due to the actions of a dishonest attorney. An
                                                                                    initial amount was set aside to establish this fund and
                                                                                    a transfer is made annually from the Bar's Operating
                                                                                    Fund (0900). The fund earns interest and receives
                                                                                    reimbursements from lawyers who are found to be at
 117       117     VIRGINIA STATE BAR       Off-CARS CLIENT PROTECTION TRUST FUND   fault.
 119       119     LIEUTENANT GOVERNOR        0000   FUND NOT ON D06                Budgetary Fund                                                                                                                                                                      Budgetary only


 119       119     LIEUTENANT GOVERNOR       0100     GENERAL                       General Fund Activity                                                                                                                                                               General
                                                                                    Accounts for fees paid for parking vehicles in state
                                                                                    parking lots and used for parking facilities as
                                                                                    determined by the Governor, for payment of costs for                                                                                                                                Appropriation Act
 119       119     LIEUTENANT GOVERNOR       0270     PARKING                       the provision of vehicle parking spaces.                                                                                                                                            §4-6.04c
 119       121     OFFICE OF THE GOVERNOR    0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                      Budgetary only


 119       121     OFFICE OF THE GOVERNOR    0100     GENERAL                       General Fund Activity                                                                                                                                                               General



                                                                                                                                                                                                                                                                           10 of 486
                                                                                                                                                        STEP 1
                                                                                                                                                                                   STEP 2
Select                    Agency Name       Fund/                                                                                                Is the fund description                                         STEP 3
Control   Agency                            Fund                  Fund Name                                                                           accurate and          Complete revised fund
Agency                                      Detail                                 Fund Description                                                    complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                   (Source of Funds & Nature of Allowable Expenditures)                                                                     inflow to these funds                                            and/or
                                                                                                                                                 If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                            3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                 If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                  purpose?             If yes, please provide detail
                                                                                   Accounts for fees paid for parking vehicles in state
                                                                                   parking lots and used for parking facilities as
                                                                                   determined by the Governor, for payment of costs for                                                                                                                                Appropriation Act
 119       121     OFFICE OF THE GOVERNOR   0270     PARKING                       the provision of vehicle parking spaces.                                                                                                                                            §4-6.04c




                                                                                   This fund is used to provide for position and support                                                                                                                               Code of VA §
                                                                                   costs of the VA Liaison which was transferred to the                                                                                                                                33.1-23.1, §46.2-
                                                     HIGHWAY MAINTENANCE AND       OAG thru legislative action. There are no legal                                                                                                                                     206, and §58.1-
 119       121     OFFICE OF THE GOVERNOR   0410     OPERATING FUND                restrictions to this fund.                                                                                                                                                          2701
                                                                                   This fund is considered part of the Transportation Trust
                                                                                   Fund. Effective 7/1/08, activity previously recorded in
                                                                                   fund 0410 is being recorded in fund 0472.This fund is
                                                                                   used to provide for position and support costs of the VA
                                                                                   Liaison which was transferred to the OAG thru                                                                                                                                       Acts of Assembly
                                                                                   legislative action. There are no legal restrictions to this                                                                                                                         Chapter 781 Item
 119       121     OFFICE OF THE GOVERNOR   0472     HIGHWAY CONSTRUCTION FUND     fund.                                                                                                                                                                               436
 119       121     OFFICE OF THE GOVERNOR   1000     FEDERAL TRUST                 This fund accounts for Federal funds.                                                                                                                                               Federal
                                                     GENERAL FIXED ASSET ACCOUNT
 119       121     OFFICE OF THE GOVERNOR   1500     GROUP                         Fixed Assets
                   SECRETARY OF THE
 119       166     COMMONWEALTH             0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                      Budgetary only

                   SECRETARY OF THE
 119       166     COMMONWEALTH             0100     GENERAL                       General Fund Activity                                                                                                                                                               General

                   SECRETARY OF THE
 119       166     COMMONWEALTH             0200     SPECIAL                       No year end balance
                                                                                   Accounts for fees paid for parking vehicles in state
                                                                                   parking lots and used for parking facilities as
                   SECRETARY OF THE                                                determined by the Governor, for payment of costs for                                                                                                                                Appropriation Act
 119       166     COMMONWEALTH             0270     PARKING                       the provision of vehicle parking spaces.                                                                                                                                            §4-6.04c

                   SECRETARY OF THE
 119       166     COMMONWEALTH             0500     ENTERPRISE                    No year end balance
                   SECRETARY OF THE                                                All Activity Related to Coding Error Corrected by
 119       166     COMMONWEALTH             0900     DEDICATED SPECIAL REVENUE     Agency.




                                                                                                                                                                                                                                                                          11 of 486
                                                                                                                                                      STEP 1
                                                                                                                                                                                 STEP 2
Select                     Agency Name       Fund/                                                                                             Is the fund description                                         STEP 3
Control   Agency                             Fund                 Fund Name                                                                         accurate and          Complete revised fund
Agency                                       Detail                                Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                   (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                               If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                          3.                                          committed by legislation or                                     Site Reference
                                                                                                                                               If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                purpose?             If yes, please provide detail



                                                                                   This fund accounts for fees charged by the Secretary of
                                                                                   the Commonwealth for services rendered in his office
                                                                                   to be used to obtain and update office automation and
                                                                                   information technology equipment. funds may only be
                                                                                   used to obtain and update office automation and
                                                                                   information technology equipment including software
                                                                                   and conversion services; to preserve, maintain, and
                                                                                   enhance records, including but not limited to the costs
                   SECRETARY OF THE                   SEC OF COMMONWEALTH          of repairs, maintenance, service contracts, and system
 119       166     COMMONWEALTH              0954     TECHNOLOGY TRUST FUN         upgrades; and to improve public access to records.                                                                                                                                §2.2-409
                   SECRETARY OF
 119       180     ADMINISTRATION            0000     FUND NOT ON D06              Budgetary Fund                                                                                                                                                                    Budgetary only

                   SECRETARY OF
 119       180     ADMINISTRATION            0100     GENERAL                      General Fund Activity                                                                                                                                                             General

                   SECRETARY OF
 119       180     ADMINISTRATION            0200     SPECIAL                      Operating fund
                                                                                   Accounts for fees paid for parking vehicles in state
                                                                                   parking lots and used for parking facilities as
                   SECRETARY OF                                                    determined by the Governor, for payment of costs for                                                                                                                              Appropriation Act
 119       180     ADMINISTRATION            0270     PARKING                      the provision of vehicle parking spaces.                                                                                                                                          §4-6.04c
                   SECRETARY OF NATURAL
 119       183     RESOURCES                 0000     FUND NOT ON D06              Budgetary Fund                                                                                                                                                                    Budgetary only

                   SECRETARY OF NATURAL
 119       183     RESOURCES                 0100     GENERAL                      General Fund Activity                                                                                                                                                             General

                   SECRETARY OF NATURAL
 119       183     RESOURCES                 0200     SPECIAL                      Council on Indians.
                                                                                   Accounts for fees paid for parking vehicles in state
                                                                                   parking lots and used for parking facilities as
                   SECRETARY OF NATURAL                                            determined by the Governor, for payment of costs for                                                                                                                              Appropriation Act
 119       183     RESOURCES                 0270     PARKING                      the provision of vehicle parking spaces.                                                                                                                                          §4-6.04c

                                                                                   Per Code of VA § 58.1-344.3 part 33 C 2a, voluntary
                                                                                   income tax contribution funds are restricted to be used
                                                                                   to help fund Chesapeake Bay and its tributaries                                                                                                                                   Article 7 (§ 2.2-
                                                                                   restoration activities in accordance with tributary plans                                                                                                                         215 et seq.) of
                   SECRETARY OF NATURAL               CHESAPEAKE BAY RESTORATION   developed pursuant to Article 7 (§ 2.2-215 et seq.) of                                                                                                                            Chapter 2 of Title
 119       183     RESOURCES                 0901     CONTRIBUTION                 Chapter 2 of Title 2.2.                                                                                                                                                           2.2.
 119       184     SECRETARY OF TECHNOLOGY   0000     FUND NOT ON D06              Budgetary Fund                                                                                                                                                                    Budgetary only


 119       184     SECRETARY OF TECHNOLOGY   0100     GENERAL                      General Fund Activity                                                                                                                                                             General


 119       184     SECRETARY OF TECHNOLOGY   0200     SPECIAL                      This fund accounts for operational activity.


                                                                                                                                                                                                                                                                        12 of 486
                                                                                                                                                  STEP 1
                                                                                                                                                                             STEP 2
Select                    Agency Name           Fund/                                                                                      Is the fund description                                         STEP 3
Control   Agency                                Fund                 Fund Name                                                                  accurate and          Complete revised fund
Agency                                          Detail                             Fund Description                                              complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                   (Source of Funds & Nature of Allowable Expenditures)                                                               inflow to these funds                                            and/or
                                                                                                                                           If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                      3.                                          committed by legislation or                                     Site Reference
                                                                                                                                           If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                            purpose?             If yes, please provide detail
                                                                                   Accounts for fees paid for parking vehicles in state
                                                                                   parking lots and used for parking facilities as
                                                                                   determined by the Governor, for payment of costs for                                                                                                                          Appropriation Act
 119       184     SECRETARY OF TECHNOLOGY      0270     PARKING                   the provision of vehicle parking spaces.                                                                                                                                      §4-6.04c
 119       185     SECRETARY OF EDUCATION       0000     FUND NOT ON D06           Budgetary Fund                                                                                                                                                                Budgetary only


 119       185     SECRETARY OF EDUCATION       0100     GENERAL                   General Fund Activity                                                                                                                                                         General

                                                                                   This fund accounts for operational activity and is
 119       185     SECRETARY OF EDUCATION       0200     SPECIAL                   related to the PASS program.
                                                                                   Accounts for fees paid for parking vehicles in state
                                                                                   parking lots and used for parking facilities as
                                                                                   determined by the Governor, for payment of costs for                                                                                                                          Appropriation Act
 119       185     SECRETARY OF EDUCATION       0270     PARKING                   the provision of vehicle parking spaces.                                                                                                                                      §4-6.04c
                   SECRETARY OF
 119       186     TRANSPORTATION               0000     FUND NOT ON D06           Budgetary Fund                                                                                                                                                                Budgetary only
                   SECRETARY OF
 119       186     TRANSPORTATION               0100     GENERAL                   General Fund Activity                                                                                                                                                         General
                                                                                   Accounts for fees paid for parking vehicles in state
                                                                                   parking lots and used for parking facilities as
                   SECRETARY OF                                                    determined by the Governor, for payment of costs for                                                                                                                          Appropriation Act
 119       186     TRANSPORTATION               0270     PARKING                   the provision of vehicle parking spaces.                                                                                                                                      §4-6.04c
                                                                                                                                                                                                                                                                 Code of VA §
                                                                                   Accounts for various taxes and civil penalties. Funds                                                                                                                         33.1-23.1, §46.2-
                   SECRETARY OF                          HIGHWAY MAINTENANCE AND   are used for highway maintenance and administrative                                                                                                                           206, and §58.1-
 119       186     TRANSPORTATION               0410     OPERATING FUND            costs.                                                                                                                                                                        2701

 119       187     SECRETARY OF PUBLIC SAFETY   0000     FUND NOT ON D06           Budgetary Fund                                                                                                                                                                Budgetary only


 119       187     SECRETARY OF PUBLIC SAFETY   0100     GENERAL                   General Fund Activity                                                                                                                                                         General
                                                                                   Accounts for fees paid for parking vehicles in state
                                                                                   parking lots and used for parking facilities as
                                                                                   determined by the Governor, for payment of costs for                                                                                                                          Appropriation Act
 119       187     SECRETARY OF PUBLIC SAFETY   0270     PARKING                   the provision of vehicle parking spaces.                                                                                                                                      §4-6.04c
                   SECRETARY OF HEALTH AND
 119       188     HUMAN RESOURCES              0000     FUND NOT ON D06           Budgetary Fund                                                                                                                                                                Budgetary only

                   SECRETARY OF HEALTH AND
 119       188     HUMAN RESOURCES              0100     GENERAL                   General Fund Activity                                                                                                                                                         General

                   SECRETARY OF HEALTH AND
 119       188     HUMAN RESOURCES              0200     SPECIAL                   Operating fund
                                                                                   Accounts for fees paid for parking vehicles in state
                                                                                   parking lots and used for parking facilities as
                   SECRETARY OF HEALTH AND                                         determined by the Governor, for payment of costs for                                                                                                                          Appropriation Act
 119       188     HUMAN RESOURCES              0270     PARKING                   the provision of vehicle parking spaces.                                                                                                                                      §4-6.04c
 119       190     SECRETARY OF FINANCE         0000     FUND NOT ON D06           Budgetary Fund                                                                                                                                                                Budgetary only




                                                                                                                                                                                                                                                                    13 of 486
                                                                                                                                                       STEP 1
                                                                                                                                                                                  STEP 2
Select                    Agency Name      Fund/                                                                                                Is the fund description                                         STEP 3
Control   Agency                           Fund                 Fund Name                                                                            accurate and          Complete revised fund
Agency                                     Detail                                Fund Description                                                     complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                 (Source of Funds & Nature of Allowable Expenditures)                                                                      inflow to these funds                                            and/or
                                                                                                                                                If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                           3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                 purpose?             If yes, please provide detail


 119       190     SECRETARY OF FINANCE    0100     GENERAL                      General Fund Activity                                                                                                                                                                General
                                                                                 Accounts for fees paid for parking vehicles in state
                                                                                 parking lots and used for parking facilities as
                                                                                 determined by the Governor, for payment of costs for                                                                                                                                 Appropriation Act
 119       190     SECRETARY OF FINANCE    0270     PARKING                      the provision of vehicle parking spaces.                                                                                                                                             §4-6.04c
                                                                                 All Activity Related to Coding Error Corrected by
 119       190     SECRETARY OF FINANCE    0600     INTERNAL SERVICE             Agency.
                   SECRETARY OF COMMERCE
 119       192     AND TRADE               0000     FUND NOT ON D06              Budgetary Fund                                                                                                                                                                       Budgetary only

                   SECRETARY OF COMMERCE
 119       192     AND TRADE               0100     GENERAL                      General Fund Activity                                                                                                                                                                General
                                                                                 Per Dennis Johnson, this budget activity is part of the
                                                                                 Governor's motion picture fund 0902. DPB should
                   SECRETARY OF COMMERCE                                         transfer to fund 0902 as soon as it is signed by the
 119       192     AND TRADE               0200     SPECIAL                      Governor.


                                                                                 Per the code of Virginia, any qualified manufacturer
                                                                                 who makes (i) a cumulative investment of at least $1
                                                                                 billion, but less than $2.5 billion, shall be entitled to
                                                                                 receive an annual grant payment of up to $3,720,000,
                                                                                 but the cumulative total of such grants shall not exceed
                                                                                 $18.6 million; (ii) a cumulative investment of at least
                                                                                 $2.5 billion, but less than $4 billion, shall be entitled to                                                                                                                         Item 506 chapter
                                                                                 receive an annual grant payment of up to $6,080,000,                                                                                                                                 4, section 59.1-
                   SECRETARY OF COMMERCE            SEMICONDUCTOR MEMORY/LOGIC   but the cumulative total of such grants shall not exceed                                                                                                                             284.14 of the
 119       192     AND TRADE               0205     WAFER MANUF P                $30.4 million.                                                                                                                                                                       code

                                                                                                                                                                                                                                                                      item 506 section
                   SECRETARY OF COMMERCE            SEMICONDUCTOR MEMORY/LOGIC   This is phase II of a 2 phased grant" item 506 section                                                                                                                               59.2-284.15 of the
 119       192     AND TRADE               0213     WAFER MANUF P                59.2-284.15 of the appropriation act.                                                                                                                                                appropriation act
                                                                                 Accounts for fees paid for parking vehicles in state
                                                                                 parking lots and used for parking facilities as
                   SECRETARY OF COMMERCE                                         determined by the Governor, for payment of costs for                                                                                                                                 Appropriation Act
 119       192     AND TRADE               0270     PARKING                      the provision of vehicle parking spaces.                                                                                                                                             §4-6.04c
                   SECRETARY OF COMMERCE
 119       192     AND TRADE               0700     TRUST AND AGENCY             No year end balance

                                                                                 These funds are allocated as grants or loans to political
                                                                                 subdivisions from the Governors Opportunity Fund.
                                                                                 They must be approved by the Governor and made in
                                                                                 accordance with procedures established by the Virginia
                                                                                 Economic Development Partnership and approved by
                                                                                 the State Comptroller. Loans are interest-free. The
                                                                                 first $1,000,000 of repayments is deposited into this
                   SECRETARY OF COMMERCE            GOVERNOR'S MOTION PICTURE    fund. Funds are spent at the Governor's discretion
 119       192     AND TRADE               0902     OPPORTUNITY FUND             only.                                                                                                                                                                                § 2.2-2320.


                                                                                                                                                                                                                                                                         14 of 486
                                                                                                                                                         STEP 1
                                                                                                                                                                                    STEP 2
Select                     Agency Name         Fund/                                                                                              Is the fund description                                         STEP 3
Control   Agency                               Fund                 Fund Name                                                                          accurate and          Complete revised fund
Agency                                         Detail                                  Fund Description                                                 complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                       (Source of Funds & Nature of Allowable Expenditures)                                                                  inflow to these funds                                            and/or
                                                                                                                                                  If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                             3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                  If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                   purpose?             If yes, please provide detail
                                                                                       This fund allows any eligible manufacturer or research
                                                                                       and development service that is not eligible for a major
                                                                                       employer grant under §2.2-5102, eligible for an
                   SECRETARY OF COMMERCE                INVESTMENT PERFORMANCE GRANT   investment performance grant as provided by §2.2-                                                                                                                                Code of Virginia §
 119       192     AND TRADE                   0906     SUBFUND                        5101 of the code of Virginia.                                                                                                                                                    2.2-5101
                                                                                       Accounts for appropriations and revenue from any
                   SECRETARY OF COMMERCE                                               other source, public or private. Funds used to attract
 119       192     AND TRADE                   0910     GOVERNOR'S OPPORTUNITY FUND    economic development prospects.                                                                                                                                                  §2.2-115
                   SECRETARY OF AGRICULTURE
 119       193     AND FORESTRY                0000     FUND NOT ON D06                Budgetary Fund                                                                                                                                                                   Budgetary only

                   SECRETARY OF AGRICULTURE
 119       193     AND FORESTRY                0100     GENERAL                        General Fund Activity                                                                                                                                                            General
                                                                                       Accounts for fees paid for parking vehicles in state
                                                                                       parking lots and used for parking facilities as
                   SECRETARY OF AGRICULTURE                                            determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 119       193     AND FORESTRY                0270     PARKING                        the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c
                   VIRGINIA-ISRAEL ADVISORY
 119       330     BOARD                       0000     FUND NOT ON D06                Budgetary Fund                                                                                                                                                                   Budgetary only

                   VIRGINIA-ISRAEL ADVISORY
 119       330     BOARD                       0100     GENERAL                        General Fund Activity                                                                                                                                                            General
                   OFFICE OF COMMONWEALTH
 119       454     PREPAREDNESS                0000     FUND NOT ON D06                Budgetary Fund                                                                                                                                                                   Budgetary only

                   OFFICE OF COMMONWEALTH
 119       454     PREPAREDNESS                0100     GENERAL                        General Fund Activity                                                                                                                                                            General
                                                                                       Accounts for fees paid for parking vehicles in state
                                                                                       parking lots and used for parking facilities as
                   OFFICE OF COMMONWEALTH                                              determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 119       454     PREPAREDNESS                0270     PARKING                        the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c

                   OFFICE OF COMMONWEALTH               STATE CENTRAL GARAGE POOL      Statewide fund which accounts for fees paid for use of                                                                                                                           Code of Virginia
 119       454     PREPAREDNESS                0271     VEHICLES                       state vehicles.                                                                                                                                                                  Section 2.2-1179

                   OFFICE OF COMMONWEALTH
 119       454     PREPAREDNESS                1000     FEDERAL TRUST                  This fund accounts for Federal funds.                                                                                                                                            Federal
                   OFFICE OF COMMONWEALTH               GENERAL FIXED ASSET ACCOUNT
 119       454     PREPAREDNESS                1500     GROUP                          Fixed Assets

 119       836     ADVISORY COMM-EXC MANSION   0000     FUND NOT ON D06                Budgetary Fund                                                                                                                                                                   Budgetary only


                                                                                       Per Code of VA § 2.2-2616, all moneys received by the
                                                                                       Citizens' Advisory Council on the Executive Mansion
                                                                                       shall be paid into the state treasury and segregated as
                                                                                       a special fund to be used by the Council to promote a
                                                                                       greater understanding and awareness of the history
 119       836     ADVISORY COMM-EXC MANSION   0200     SPECIAL                        and significance of the Executive Mansion.                                                                                                                                       Sect § 2.2-2616
                                                        GENERAL FIXED ASSET ACCOUNT
 119       836     ADVISORY COMM-EXC MANSION   1500     GROUP                          Fixed Assets


                                                                                                                                                                                                                                                                           15 of 486
                                                                                                                                                      STEP 1
                                                                                                                                                                                 STEP 2
Select                     Agency Name          Fund/                                                                                          Is the fund description                                         STEP 3
Control   Agency                                Fund                  Fund Name                                                                     accurate and          Complete revised fund
Agency                                          Detail                               Fund Description                                                complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                     (Source of Funds & Nature of Allowable Expenditures)                                                                 inflow to these funds                                            and/or
                                                                                                                                               If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                          3.                                          committed by legislation or                                     Site Reference
                                                                                                                                               If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                purpose?             If yes, please provide detail
                   OFFICE FOR SUBSTANCE
 119       853     ABUSE PREVENTION             0000     FUND NOT ON D06             Budgetary Fund                                                                                                                                                                  Budgetary only
                   OFFICE FOR SUBSTANCE
 119       853     ABUSE PREVENTION             0100     GENERAL                     General Fund Activity                                                                                                                                                           General

                   OFFICE FOR SUBSTANCE                                              This fund accounts for miscellaneous operational
 119       853     ABUSE PREVENTION             0200     SPECIAL                     activity.
                                                                                     Accounts for fees paid for parking vehicles in state
                                                                                     parking lots and used for parking facilities as
                   OFFICE FOR SUBSTANCE                                              determined by the Governor, for payment of costs for                                                                                                                            Appropriation Act
 119       853     ABUSE PREVENTION             0270     PARKING                     the provision of vehicle parking spaces.                                                                                                                                        §4-6.04c
                   OFFICE FOR SUBSTANCE                                              All Activity Related to Coding Error Corrected by
 119       853     ABUSE PREVENTION             0500     ENTERPRISE                  Agency.

                   OFFICE FOR SUBSTANCE
 119       853     ABUSE PREVENTION             1000     FEDERAL TRUST               This fund accounts for Federal funds.                                                                                                                                           Federal
                   INTERSTATE ORGANIZATION
 119       921     CONTRIBUTIONS                0000     FUND NOT ON D06             Budgetary Fund                                                                                                                                                                  Budgetary only

                   INTERSTATE ORGANIZATION
 119       921     CONTRIBUTIONS                0100     GENERAL                     General Fund Activity                                                                                                                                                           General
                   LEGISLATIVE DEPT REVERSION
 122       102     CLEARING ACCT                0000     FUND NOT ON D06             Budgetary Fund                                                                                                                                                                  Budgetary only

                   LEGISLATIVE DEPT REVERSION
 122       102     CLEARING ACCT                0100     GENERAL                     General Fund Activity                                                                                                                                                           General
                   DEPARTMENT OF PLANNING
 122       122     AND BUDGET                   0000     FUND NOT ON D06             Budgetary Fund                                                                                                                                                                  Budgetary only

                   DEPARTMENT OF PLANNING
 122       122     AND BUDGET                   0100     GENERAL                     General Fund Activity                                                                                                                                                           General
                                                                                                                                                                                                                                                                     2006 Acts of
                                                                                     This fund provides appropriation to DPB to defray staff                                                                                                                         Assembly,
                   DEPARTMENT OF PLANNING                                            and operational support costs to the Commonwealth                                                                                                                               Chapter 3, Item
 122       122     AND BUDGET                   0200     SPECIAL                     Competition Council.                                                                                                                                                            263, D.2
                                                                                     Accounts for fees paid for parking vehicles in state
                                                                                     parking lots and used for parking facilities as
                   DEPARTMENT OF PLANNING                                            determined by the Governor, for payment of costs for                                                                                                                            Appropriation Act
 122       122     AND BUDGET                   0270     PARKING                     the provision of vehicle parking spaces.                                                                                                                                        §4-6.04c
                   DEPARTMENT OF PLANNING                                            All Activity Related to Coding Error Corrected by
 122       122     AND BUDGET                   0900     DEDICATED SPECIAL REVENUE   Agency.
                   CENTRAL APPROPRIATIONS-
 122       949     CAPITAL OUTLAY               0000     FUND NOT ON D06             Budgetary Fund                                                                                                                                                                  Budgetary only

                   CENTRAL APPROPRIATIONS-
 122       949     CAPITAL OUTLAY               0100     GENERAL                     General Fund Activity                                                                                                                                                           General

                   CENTRAL APPROPRIATIONS-
 122       949     CAPITAL OUTLAY               0700     TRUST AND AGENCY            Budgetary - Central Appropriations - Capital Outlay




                                                                                                                                                                                                                                                                        16 of 486
                                                                                                                                                            STEP 1
                                                                                                                                                                                       STEP 2
Select                    Agency Name        Fund/                                                                                                   Is the fund description                                         STEP 3
Control   Agency                             Fund                 Fund Name                                                                               accurate and          Complete revised fund
Agency                                       Detail                                      Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                         (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                     If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                     If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                      purpose?             If yes, please provide detail

                                                                                         This fund is used to account for a court settlement
                                                                                         (from the late 1970's, early 1980's) that was prompted
                                                                                         by price fixing by individual companies that resulted in
                                                                                         the state being overcharged. According to federal
                                                                                         guidelines, funds must be used for energy efficiency
                                                                                         and energy conservation projects. Funds are usually
                                                                                         used for capital projects. State agencies, towns,                                                                                                                                 2006 Acts of
                                                                                         hospitals, schools, etc. can apply for grants from this                                                                                                                           Assembly,
                   CENTRAL APPROPRIATIONS-            STRIPPER WELL OIL OVERCHARGE       fund. These funds are restricted by Federal                                                                                                                                       Chapter 3, Item
 122       949     CAPITAL OUTLAY            0739     FUND                               Guidelines.                                                                                                                                                                       463, A-D
                   CENTRAL APPROPRIATIONS-
 122       949     CAPITAL OUTLAY            0800     DEBT SERVICE                       This fund only contains budgetary activity.

                                                                                         This fund only contains budgetary activity. This activity
                                                                                         is not associated with the general fund or any special
                   CENTRAL APPROPRIATIONS-            9(B) DEBT SERVICE - CONSTRUCTION   revenue funds. (General and Special Revenue funds
 122       949     CAPITAL OUTLAY            0811     COSTS                              have budgetary statements in the CAFR.)
                   CENTRAL APPROPRIATIONS-            VCBA 21ST CENTURY PROGRAM-
 122       949     CAPITAL OUTLAY            0817     CONSTRUCTION C                     Budgetary Fund                                                                                                                                                                    Budgetary only
                                                                                                                                                                                                                                                                           COV § 23-
                   CENTRAL APPROPRIATIONS-                                                                                                                                                                                                                                 38.107and § 2.2-
 122       949     CAPITAL OUTLAY            0820     VPBA PROJECTS                      VPBA Project Activity                                                                                                                                                             2261
                                                                                                                                                                                                                                                                           COV § 23-
                   CENTRAL APPROPRIATIONS-                                                                                                                                                                                                                                 38.107and § 2.2-
 122       949     CAPITAL OUTLAY            0821     VPBA PROJECTS - INTEREST           Statewide fund                                                                                                                                                                    2261
                                                                                         Fund established to pay the pre-planning or detailed                                                                                                                              2008 Special
                                                                                         planning costs of capital outlay projects that have been                                                                                                                          Session 1 Acts of
                   CENTRAL APPROPRIATIONS-                                               approved for pre-planning or detailed planning by the                                                                                                                             Assembly
 122       949     CAPITAL OUTLAY            0965     CENTRAL CAPITAL PLANNING FUND      general assembly.                                                                                                                                                                 Chapter
                   CENTRAL APPROPRIATIONS-
 122       951     DEBT BONDS 9 D            0000     FUND NOT ON D06                    Budgetary Fund                                                                                                                                                                    Budgetary only
                   CENTRAL APPROPRIATIONS-
 122       951     DEBT BONDS 9 D            0100     GENERAL                            General Fund Activity                                                                                                                                                             General


                                                                                                                                                                                                                                                                           This fund is used
                                                                                                                                                                                                                                                                           in multiple places
                                                                                                                                                                                                                                                                           throughout the
                                                                                                                                                                                                                                                                           Education Section
                                                                                                                                                                                                                                                                           of the
                                                                                                                                                                                                                                                                           Appropriation Act,
                                                                                         This fund is used to account for tuition and fees,                                                                                                                                making it difficult
                   CENTRAL APPROPRIATIONS-                                               university hospital revenue, auxiliary enterprises, and                                                                                                                           to list every
 122       951     DEBT BONDS 9 D            0300     HIGHER EDUCATION OPERATING         federal and another money used for current operations.                                                                                                                            relevant item.

                                                                                         This fund only contains budgetary activity. This activity
                                                                                         is not associated with the general fund or any special
                   CENTRAL APPROPRIATIONS-                                               revenue funds. (General and Special Revenue funds
 122       951     DEBT BONDS 9 D            0800     DEBT SERVICE                       have budgetary statements in the CAFR.)


                                                                                                                                                                                                                                                                              17 of 486
                                                                                                                                                             STEP 1
                                                                                                                                                                                        STEP 2
Select                     Agency Name        Fund/                                                                                                   Is the fund description                                         STEP 3
Control   Agency                              Fund                 Fund Name                                                                               accurate and          Complete revised fund
Agency                                        Detail                                      Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                          (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                      If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                 3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                      If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                       purpose?             If yes, please provide detail

                                                                                          This fund only contains budgetary activity. This activity
                                                                                          is not associated with the general fund or any special
                   CENTRAL APPROPRIATIONS-             9(D) DEBT SERVICE - CONSTRUCTION   revenue funds. (General and Special Revenue funds
 122       951     DEBT BONDS 9 D             0815     COSTS                              have budgetary statements in the CAFR.)

                                                                                          This fund only contains budgetary activity. This activity
                                                                                          is not associated with the general fund or any special
                   CENTRAL APPROPRIATIONS-             VCBA 21ST CENTURY PROGRAM-         revenue funds. (General and Special Revenue funds
 122       951     DEBT BONDS 9 D             0817     CONSTRUCTION C                     have budgetary statements in the CAFR.)
                                                                                                                                                                                                                                                                            COV § 23-
                   CENTRAL APPROPRIATIONS-                                                                                                                                                                                                                                  38.107and § 2.2-
 122       951     DEBT BONDS 9 D             0820     VPBA PROJECTS                      Statewide Capital Projects fund                                                                                                                                                   2261
                   HIGHER EDUCATION TUITION
 122       980     MODERATION INCE            0000     FUND NOT ON D06                    Budgetary Fund                                                                                                                                                                    Budgetary only
                   HIGHER EDUCATION TUITION
 122       980     MODERATION INCE            0100     GENERAL                            General Fund Activity                                                                                                                                                             General
                   APPROPRIATION VETOES-
 122       990     OPERATING                  0100     GENERAL                            General Fund Activity                                                                                                                                                             General


                                                                                                                                                                                                                                                                            This fund is used
                                                                                                                                                                                                                                                                            in multiple places
                                                                                                                                                                                                                                                                            throughout the
                                                                                                                                                                                                                                                                            Education Section
                                                                                                                                                                                                                                                                            of the
                                                                                                                                                                                                                                                                            Appropriation Act,
                                                                                          This fund is used to account for tuition and fees,                                                                                                                                making it difficult
                   APPROPRIATION VETOES-                                                  university hospital revenue, auxiliary enterprises, and                                                                                                                           to list every
 122       990     OPERATING                  0300     HIGHER EDUCATION OPERATING         federal and another money used for current operations.                                                                                                                            relevant item.
                   CENTRAL APPROPRIATIONS-
 122       995     ADMINISTRATION             0000     FUND NOT ON D06                    Budgetary Fund                                                                                                                                                                    Budgetary only

                   CENTRAL APPROPRIATIONS-
 122       995     ADMINISTRATION             0100     GENERAL                            General Fund Activity                                                                                                                                                             General

                                                                                                                                                                                                                                                                            Acts of Assembly,
                                                                                                                                                                                                                                                                            2009 Session,
                                                                                          Appropriated to Higher Ed Institutions as shown in the                                                                                                                            Chapter 781, item
                   CENTRAL APPROPRIATIONS-                                                Acts of Assembly, 2009 Session, Chapter 781, item                                                                                                                                 467C on page
 122       995     ADMINISTRATION             0300     HIGHER EDUCATION OPERATING         467C on page 399.                                                                                                                                                                 399.

                   CENTRAL APPROPRIATIONS-
 122       995     ADMINISTRATION             0700     TRUST AND AGENCY                   This fund only contains budgetary activity.




                                                                                                                                                                                                                                                                               18 of 486
                                                                                                                                                               STEP 1
                                                                                                                                                                                          STEP 2
Select                    Agency Name        Fund/                                                                                                      Is the fund description                                         STEP 3
Control   Agency                             Fund                   Fund Name                                                                                accurate and          Complete revised fund
Agency                                       Detail                                          Fund Description                                                 complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                             (Source of Funds & Nature of Allowable Expenditures)                                                                  inflow to these funds                                            and/or
                                                                                                                                                        If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                   3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                        If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                         purpose?             If yes, please provide detail
                                                                                             This fund is used to account for a court settlement                                                                                                                              Item 474 B.1, of
                                                                                             (from the late 1970's, early 1980's) that was prompted                                                                                                                           Appropriation Act
                                                                                             by price fixing by individual companies that resulted in                                                                                                                         (Chapter 781) ,
                                                                                             the state being overcharged. According to federal                                                                                                                                Federal
                                                                                             guidelines, funds must be used for energy efficiency                                                                                                                             Regulations
                                                                                             and energy conservation projects. Funds are usually                                                                                                                              (Warner
                                                                                             used for capital projects. State agencies, towns,                                                                                                                                Amendment-
                   CENTRAL APPROPRIATIONS-                                                   hospitals, schools, etc. can apply for grants from this                                                                                                                          Section 155, P.L.
 122       995     ADMINISTRATION            0734     TEXACO OIL OVERCHARGE FUND             fund.                                                                                                                                                                            97-377)

                                                                                             This fund is used to account for a court settlement
                                                                                             (from the late 1970's, early 1980's) that was prompted
                                                                                             by price fixing by individual companies that resulted in
                                                                                             the state being overcharged. According to federal
                                                                                             guidelines, funds must be used for energy efficiency
                                                                                             and energy conservation projects. Funds are usually
                                                                                             used for capital projects. State agencies, towns,                                                                                                                                2006 Acts of
                                                                                             hospitals, schools, etc. can apply for grants from this                                                                                                                          Assembly,
                   CENTRAL APPROPRIATIONS-            STRIPPER WELL OIL OVERCHARGE           fund. These funds are restricted by Federal                                                                                                                                      Chapter 3, Item
 122       995     ADMINISTRATION            0739     FUND                                   Guidelines.                                                                                                                                                                      463, A-D
                                                                                             This fund is used to account for a court settlement
                                                                                             (from the late 1970's, early 1980's) that was prompted
                                                                                             by price fixing by individual companies that resulted in
                                                                                             the state being overcharged. According to federal
                                                                                             guidelines, funds must be used for energy efficiency
                                                                                             and energy conservation projects. Funds are usually                                                                                                                              2006 Acts of
                                                                                             used for capital projects. State agencies, towns,                                                                                                                                Assembly,
                   CENTRAL APPROPRIATIONS-            DIAMOND SHAMROCK OIL                   hospitals, schools, etc. can apply for grants from this                                                                                                                          Chapter 3, Item
 122       995     ADMINISTRATION            0740     OVERCHARGE FUND                        fund.                                                                                                                                                                            463, A-D
                                                                                             This fund is administered by the Center for Innovative
                                                                                             Technology (CIT) and should be used primarily to                                                                                                                                 2006 Acts of
                                                                                             enhance the capability of institutions of higher                                                                                                                                 Assembly,
                   CENTRAL APPROPRIATIONS-            COMMONWEALTH TECHNOLOGY                education to commercialize technologies developed                                                                                                                                Chapter 3, Item
 122       995     ADMINISTRATION            0951     RESEARCH FUND                          through their research.                                                                                                                                                          250.3.a
                   DEPARTMENT OF MILITARY
 123       123     AFFAIRS                   0000     FUND NOT ON D06                        Budgetary Fund                                                                                                                                                                   Budgetary only
                                                                                                                                                                                                                                                                              Title 44 Chapters
                   DEPARTMENT OF MILITARY                                                                                                                                                                                                                                     1&2 23-73 Code
 123       123     AFFAIRS                   0100     GENERAL                                General Fund Activity                                                                                                                                                            of Virginia
                                                                                                                                                                                                                                                                              Title 44 Chapters
                   DEPARTMENT OF MILITARY                                                    Accounts for receipts from rental of military cottages                                                                                                                           1&2 23-73 Code
 123       123     AFFAIRS                   0200     SPECIAL                                and trailers, and MWR activities.                                                                                                                                                of Virginia
                                                                                             Accounts for fees paid for parking vehicles in state
                                                                                             parking lots and used for parking facilities as
                   DEPARTMENT OF MILITARY                                                    determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 123       123     AFFAIRS                   0270     PARKING                                the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c

                   DEPARTMENT OF MILITARY             SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                       COV § 2.2-1124
 123       123     AFFAIRS                   0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                  & § 2.2-1125


                                                                                                                                                                                                                                                                                 19 of 486
                                                                                                                                                                 STEP 1
                                                                                                                                                                                            STEP 2
Select                    Agency Name        Fund/                                                                                                        Is the fund description                                         STEP 3
Control   Agency                             Fund                   Fund Name                                                                                  accurate and          Complete revised fund
Agency                                       Detail                                           Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                              (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                          If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                     3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                          If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                           purpose?             If yes, please provide detail
                                                                                              Blended component unit recorded from Department of                                                                                                                                COV § 23-
                   DEPARTMENT OF MILITARY                                                     Treasury VPBA financial statement template                                                                                                                                        38.107and § 2.2-
 123       123     AFFAIRS                   0820     VPBA PROJECTS                           submissions.                                                                                                                                                                      2261
                                                                                                                                                                                                                                                                                Title 44 Chapters
                   DEPARTMENT OF MILITARY                                                                                                                                                                                                                                       1&2 23-73 Code
 123       123     AFFAIRS                   0900     DEDICATED SPECIAL REVENUE               No Ending Balance                                                                                                                                                                 of Virginia

                   DEPARTMENT OF MILITARY                                                     Accounts for revenues from renting armories. Funds                                                                                                                                Code of VA § 44-
 123       123     AFFAIRS                   0901     ARMORY CONTROL BOARD FUND               are used to defray the costs of operating the armory.                                                                                                                             135


                                                                                           This fund is solely for purposes of assisting members
                                                                                           of the VA National Guard and VA residents who are
                                                                                           members of the reserves of the armed forces of the US                                                                                                                                Title 44 Chapters
                   DEPARTMENT OF MILITARY                                                  who have been called to extend active duty. Funding                                                                                                                                  1&2 23-73 Code
 123       123     AFFAIRS                   0916     VIRGINIA MILITARY FAMILY RELIEF FUND comes from G/F donations and gifts.                                                                                                                                                  of Virginia
                                                                                                                                                                                                                                                                                Title 44 Chapters
                   DEPARTMENT OF MILITARY                                                     This fund accounts for Federal Cooperative agreement                                                                                                                              1&2 23-73 Code
 123       123     AFFAIRS                   1000     FEDERAL TRUST                           funds.                                                                                                                                                                            of Virginia
                                                                                                                                                                                                                                                                                Title 44 Chapters
                   DEPARTMENT OF MILITARY             GENERAL FIXED ASSET ACCOUNT                                                                                                                                                                                               1&2 23-73 Code
 123       123     AFFAIRS                   1500     GROUP                                   Fixed Assets                                                                                                                                                                      of Virginia
                   DEPARTMENT OF EMERGENCY
 127       127     MANAGEMENT                0000     FUND NOT ON D06                         Budgetary Fund                                                                                                                                                                    Budgetary only

                   DEPARTMENT OF EMERGENCY
 127       127     MANAGEMENT                0100     GENERAL                                 General Fund Activity                                                                                                                                                             General

                                                                                              Fund accounts for donations from citizens to support
                                                                                              disaster relief efforts (projects 00ZZZ) as well as other
                                                                                              operational activity. Funds are restricted to support the
                                                                                              activities of state agencies and the local governments
                                                                                              in establishing, maintaining and operating such
                                                                                              emergency plans, programs and capabilities to deal
                                                                                              with nuclear accidents as are required by the Nuclear
                                                                                              Regulatory Commission and the Federal Emergency
                   DEPARTMENT OF EMERGENCY                                                    Management Agency with respect to nuclear power                                                                                                                                   Code of VA § 44-
 127       127     MANAGEMENT                0200     SPECIAL                                 stations.                                                                                                                                                                         146.33

                                                                                              Per Code of A § 38.2-401, the Dept of Fire Programs
                                                                                              (agy 960, fund 0218) transfers an amount annually to
                                                                                              pay the expenses of the Fire Marshall's office at DHCD
                                                                                              (agency 165) and EMS (agency 127). This fund
                                                                                              accounts for those transfers. $160,810 in
                   DEPARTMENT OF EMERGENCY                                                    appropriations in FY10. Per email response from                                                                                                                                   Code of VA §38.2-
 127       127     MANAGEMENT                0218     FIRE PROTECTION FUND                    Victoria Williams, enabling legislation for Fire Programs                                                                                                                         401
                                                                                              Accounts for funds received from parties causing an
                   DEPARTMENT OF EMERGENCY                                                    accident involving hazardous materials. Funds are
 127       127     MANAGEMENT                0224     VIRGINIA DISASTER RESPONSE FUND         used to alleviate damage, etc.                                                                                                                                                    § 44-146.18:1.




                                                                                                                                                                                                                                                                                   20 of 486
                                                                                                                                                                STEP 1
                                                                                                                                                                                           STEP 2
Select                    Agency Name        Fund/                                                                                                       Is the fund description                                         STEP 3
Control   Agency                             Fund                   Fund Name                                                                                 accurate and          Complete revised fund
Agency                                       Detail                                          Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                             (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                         If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                    3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                         If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                          purpose?             If yes, please provide detail

                                                                                             Accounts for General Fund Sum Sufficient
                                                                                             Appropriations. Funds are used when the Governor
                   DEPARTMENT OF EMERGENCY                                                   declares a "state of emergency"; can be used for
 127       127     MANAGEMENT                0246     DISASTER RECOVERY FUND                 anything related to the state of emergency.                                                                                                                                       COV § 44-146.28


                                                                                             Per Code of VA § 44-146.28;1, this relates to the
                                                                                             Emergency Assistance Compact which authorizes the
                                                                                             Governor to provide Virginia Resources to assist other
                                                                                             states with disaster response and recovery efforts. The
                                                                                             source of the money in this fund thus far is from
                                                                                             reimbursements from Mississippi for expenditures
                                                                                             incurred for emergency assistance originally recorded
                   DEPARTMENT OF EMERGENCY            EMERGENCY MANAGEMENT                   starting with fiscal year 2005 in fund 0246 for Hurricane                                                                                                                         Code of VA, § 44-
 127       127     MANAGEMENT                0247     ASSISTANCE COMPACT                     Katrina.                                                                                                                                                                          146.28;1
                                                                                             Accounts for fees paid for parking vehicles in state
                                                                                             parking lots and used for parking facilities as
                   DEPARTMENT OF EMERGENCY                                                   determined by the Governor, for payment of costs for                                                                                                                              Appropriation Act
 127       127     MANAGEMENT                0270     PARKING                                the provision of vehicle parking spaces.                                                                                                                                          §4-6.04c

                   DEPARTMENT OF EMERGENCY            STATE CENTRAL GARAGE POOL              Statewide fund which accounts for fees paid for use of                                                                                                                            Code of Virginia
 127       127     MANAGEMENT                0271     VEHICLES                               state vehicles.                                                                                                                                                                   Section 2.2-1179
                                                                                             Per §44-146.28:1 Emergency Management Assistance
                                                                                             Compact enacted in 1995. Authorizes the Governor to
                                                                                             provide Virginia Resources to assist other states with
                                                                                             disaster response and recovery efforts. This is funded
                   DEPARTMENT OF EMERGENCY            EMERGENCY MANAGEMENT                   by agy 127, fund 0247 and has been provided the
 127       127     MANAGEMENT                0277     ASSISTANCE COMPACT                     same class.                                                                                                                                                                       §44-146.28:1

                   DEPARTMENT OF EMERGENCY            SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                        COV § 2.2-1124
 127       127     MANAGEMENT                0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                   & § 2.2-1125
                   DEPARTMENT OF EMERGENCY            SURPLUS SUPPLIES & EQUIP SALES-                                                                                                                                                                                          COV § 2.2-1124
 127       127     MANAGEMENT                0288     NON-GEN-N                         Accounts for sale of surplus supplies and equipment.                                                                                                                                   & § 2.2-1125

                                                                                                                                                                                                                                                                               Chapter 781 2009
                   DEPARTMENT OF EMERGENCY                                                   Accounts for insurance proceeds received when an                                                                                                                                  Acts of Assembly
 127       127     MANAGEMENT                0290     INSURANCE RECOVERY                     insured item is damaged.                                                                                                                                                          4-1.04a.2
                                                                                                                                                                                                                                                                               Code of VA §
                                                                                             Accounts for various taxes and civil penalties. Funds                                                                                                                             33.1-23.1, §46.2-
                   DEPARTMENT OF EMERGENCY            HIGHWAY MAINTENANCE AND                are used for highway maintenance and administrative                                                                                                                               206, and §58.1-
 127       127     MANAGEMENT                0410     OPERATING FUND                         costs.                                                                                                                                                                            2701
                                                                                             Blended component unit recorded from Department of                                                                                                                                COV § 23-
                   DEPARTMENT OF EMERGENCY                                                   Treasury VPBA financial statement template                                                                                                                                        38.107and § 2.2-
 127       127     MANAGEMENT                0820     VPBA PROJECTS                          submissions.                                                                                                                                                                      2261
                   DEPARTMENT OF EMERGENCY
 127       127     MANAGEMENT                0900     CAFR TITLE NOT FOUND                   Coding errors to be corrected

                                                                                             This fund accounts for donations from private
                   DEPARTMENT OF EMERGENCY            PRIORITY ACCESS STAKEHOLDER            businesses to support the purchase & implementation
 127       127     MANAGEMENT                0933     SYSTEM FUND                            of the Priority Access Stakeholder System.

                                                                                                                                                                                                                                                                                  21 of 486
                                                                                                                                                       STEP 1
                                                                                                                                                                                  STEP 2
Select                    Agency Name        Fund/                                                                                              Is the fund description                                         STEP 3
Control   Agency                             Fund                 Fund Name                                                                          accurate and          Complete revised fund
Agency                                       Detail                                   Fund Description                                                complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                      (Source of Funds & Nature of Allowable Expenditures)                                                                 inflow to these funds                                            and/or
                                                                                                                                                If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                           3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                 purpose?             If yes, please provide detail

                   DEPARTMENT OF EMERGENCY
 127       127     MANAGEMENT                1000     FEDERAL TRUST                   This fund accounts for Federal funds.                                                                                                                                           Federal
                   DEPARTMENT OF EMERGENCY            GENERAL FIXED ASSET ACCOUNT
 127       127     MANAGEMENT                1500     GROUP                           Fixed Assets
                   DEPARTMENT OF HUMAN
 129       129     RESOURCE MANAGEMENT       0000     FUND NOT ON D06                 Budgetary Fund                                                                                                                                                                  Budgetary only

                   DEPARTMENT OF HUMAN
 129       129     RESOURCE MANAGEMENT       0100     GENERAL                         General Fund Activity                                                                                                                                                           General
                                                                                      This fund is used to account for agency portion of
                                                                                      administrative expenses related to running the state
                                                                                      and The Local Choice health benefits program that is                                                                                                                            Code of Virginia
                   DEPARTMENT OF HUMAN                                                reimbursed from the Health Insurance Fund, Agency                                                                                                                               Section § 2.2-
 129       129     RESOURCE MANAGEMENT       0200     SPECIAL                         149.                                                                                                                                                                            2818

                                                                                      Accounts for revenues received for the sale of state
                   DEPARTMENT OF HUMAN                TRAINING AND FORMS RECOVERY     applications and for training. Funds are used to pay                                                                                                                            Code of Virginia
 129       129     RESOURCE MANAGEMENT       0202     FUND                            costs of printing and conducting the training.                                                                                                                                  at § 2.2-1201 (8):


                                                                                      Per Chapter 781, 2009 VA Acts of Assembly, Item 85,
                                                                                      B.1, this fund accounts for the Human Resource
                                                                                      Service Center. Funds received will be deposited to
                                                                                      this fund and expenses recorded against it. According
                                                                                      to George Gibbs of DHRM this fund is for DHRM's HR
                                                                                      service bureau. DHRM provides HR services, benefits
                                                                                      administration and HR generalist type work) for smaller
                                                                                      agencies that lack the need for a full-time HR person.
                                                                                      He states this was a service DHRM provided for the
                                                                                      smaller agencies but grew to a large undertaking.
                                                                                      Further, he states all of the customers are state
                                                                                      agencies. He is missing an appropriation, DHRM has
                                                                                      to gather the MOU's for the request. The amount
                                                                                      DHRM charges for the HR services is a per employee
                                                                                      rate based on the experience the agency has given the                                                                                                                           Chapter 781,
                                                                                      services requested. This fund will be classified as SR-                                                                                                                         2009 VA Acts of
                   DEPARTMENT OF HUMAN                HUMAN RESOURCE SERVICE CENTER   Other until the GA (JLARC) identifies it as internal                                                                                                                            Assembly, Item
 129       129     RESOURCE MANAGEMENT       0227     FUND                            service.                                                                                                                                                                        85, B.1

                                                                                      This fund is used to account for the administrative
                                                                                      costs of the Combined Virginia Campaign (CVC). The
                   DEPARTMENT OF HUMAN                                                United Way makes an annual payment to DHRM to                                                                                                                                   Code of Virginia §
 129       129     RESOURCE MANAGEMENT       0235     CVC PROGRAM FUND                cover the administrative costs of the program.                                                                                                                                  2.2-1201.4
                                                                                      Accounts for fees paid for parking vehicles in state
                                                                                      parking lots and used for parking facilities as
                   DEPARTMENT OF HUMAN                                                determined by the Governor, for payment of costs for                                                                                                                            Appropriation Act
 129       129     RESOURCE MANAGEMENT       0270     PARKING                         the provision of vehicle parking spaces.                                                                                                                                        §4-6.04c




                                                                                                                                                                                                                                                                         22 of 486
                                                                                                                                                                  STEP 1
                                                                                                                                                                                             STEP 2
Select                     Agency Name        Fund/                                                                                                        Is the fund description                                         STEP 3
Control   Agency                              Fund                   Fund Name                                                                                  accurate and          Complete revised fund
Agency                                        Detail                                           Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                               (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                           If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                      3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                           If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                            purpose?             If yes, please provide detail
                                                                                         This fund accounts for fees received related to the
                                                                                         Public-Private Education Act Fund. Private entities
                                                                                         submit unsolicited proposals for projects in which they
                                                                                         feel they could offer the State assistance. The
                                                                                         receiving agency can charge a fee to review the
                                                                                         proposal ranging from $5,000 - $50,000. The funds
                   DEPARTMENT OF HUMAN                                                   collected are supposed to offset the costs of reviewing
 129       129     RESOURCE MANAGEMENT        0275     PUBLIC-PRIVATE EDUCATION ACT FUND the proposal.                                                                                                                                                                           COV 56-575.4

                   DEPARTMENT OF HUMAN                 SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                         COV § 2.2-1124
 129       129     RESOURCE MANAGEMENT        0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                    & § 2.2-1125
                   DEPARTMENT OF HUMAN                                                   All Activity Related to Coding Error Corrected by
 129       129     RESOURCE MANAGEMENT        0600     INTERNAL SERVICE                  Agency.
                                                                                         Internal Service Fund activity included on the Risk
                   DEPARTMENT OF HUMAN                                                   Management internal service fund financial statement                                                                                                                                    Code of Virginia §
 129       129     RESOURCE MANAGEMENT        0700     TRUST AND AGENCY                  template submission.                                                                                                                                                                    2.2-2821
                                                                                         Internal Service Fund activity included on the Risk
                   DEPARTMENT OF HUMAN                 WORKER'S COMPENSATION FUNDING     Management internal service fund financial statement                                                                                                                                    Code of Virginia §
 129       129     RESOURCE MANAGEMENT        0711     ACCOUNT                           template submission.                                                                                                                                                                    2.2-2821
                                                                                         Internal Service Fund activity included on the Risk
                   DEPARTMENT OF HUMAN                 WORKER'S COMPENSATION TRUST       Management internal service fund financial statement                                                                                                                                    Code of Virginia §
 129       129     RESOURCE MANAGEMENT        0742     FUND                              template submission.                                                                                                                                                                    2.2-2821
                   DEPARTMENT OF HUMAN                 GENERAL FIXED ASSET ACCOUNT
 129       129     RESOURCE MANAGEMENT        1500     GROUP                             Fixed Assets
                   ADMINISTRATION OF HEALTH
 129       149     INSURANCE                  0000     FUND NOT ON D06                         Budgetary Fund                                                                                                                                                                    Budgetary only

                   ADMINISTRATION OF HEALTH
 129       149     INSURANCE                  0100     GENERAL                                 General Fund Activity                                                                                                                                                             General
                   ADMINISTRATION OF HEALTH                                                    All Activity Related to Coding Error Corrected by
 129       149     INSURANCE                  0200     SPECIAL                                 Agency.
                                                                                               Accounts for the local Health Insurance Fund program.
                   ADMINISTRATION OF HEALTH                                                    Activity included on DHRM's enterprise financial
 129       149     INSURANCE                  0520     HEALTH INSURANCE FUND - LOCAL           statement template submission.                                                                                                                                                    §2.2-1204

                   ADMINISTRATION OF HEALTH
 129       149     INSURANCE                  0600     INTERNAL SERVICE                        No year end balance
                                                                                               Fund accounts for related Administrative and Claims
                                                                                               expenses established to provide health insurance
                                                                                               coverage for eligible employees of State government
                   ADMINISTRATION OF HEALTH                                                    and is accounted for in DHRM's Internal Service fund
 129       149     INSURANCE                  0620     HEALTH INSURANCE FUND - STATE           financial statement template.                                                                                                                                                     §2.2-2818
                                                                                               Fund accounts for related Administrative and Claims
                                                                                               expenses established to provide health insurance
                                                                                               coverage for eligible employees of State government
                   ADMINISTRATION OF HEALTH            HEALTH INSURANCE FUND - STATE           and is accounted for in DHRM's Internal Service fund
 129       149     INSURANCE                  0621     RESTRICTED                              financial statement template.                                                                                                                                                     §2.2-2818
                                                                                               Fund accounts for related Administrative expenses
                   ADMINISTRATION OF HEALTH                                                    established to provide fringe benefits for eligible State
 129       149     INSURANCE                  0700     TRUST AND AGENCY                        and Local employees.                                                                                                                                                              §2.2-2818

                                                                                                                                                                                                                                                                                    23 of 486
                                                                                                                                                                  STEP 1
                                                                                                                                                                                             STEP 2
Select                    Agency Name           Fund/                                                                                                      Is the fund description                                         STEP 3
Control   Agency                                Fund                 Fund Name                                                                                  accurate and          Complete revised fund
Agency                                          Detail                                     Fund Description                                                      complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                           (Source of Funds & Nature of Allowable Expenditures)                                                                       inflow to these funds                                            and/or
                                                                                                                                                           If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                      3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                           If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                            purpose?             If yes, please provide detail
                                                                                           This fund accounts for the active employee premium
                                                                                           and pre-Medicare retiree health insurance recorded in
                   ADMINISTRATION OF HEALTH              PRE-MEDICARE ELIGB RETIREE HLTH   the HIF (149-0620) but moved to this fund to account                                                                                                                                  Chap 847 Item
 129       149     INSURANCE                    0720     BENEFITS                          for the new OPEB Trust Account.                                                                                                                                                       4610
 132       132     STATE BOARD OF ELECTIONS     0000     FUND NOT ON D06                   Budgetary Fund                                                                                                                                                                        Budgetary only


 132       132     STATE BOARD OF ELECTIONS     0100     GENERAL                           General Fund Activity                                                                                                                                                                 General
                                                                                           Per R. Wilson, State Board of Elections, the budgetary
                                                                                           activity in this fund relates to the activity of several 02xx
                                                                                           special revenue fund types classified as CAFR class
 132       132     STATE BOARD OF ELECTIONS     0200     SPECIAL                           105 - SR-Other.

                                                                                           This fund accounts for Primary elections filing fees paid
                                                                                           by candidates for United States Senators, for
                                                                                           representatives in Congress, and for the offices of                                                                                                                                   Code of Virginia §
 132       132     STATE BOARD OF ELECTIONS     0202     STATE PRIMARY FEE FUND            Governor, Lieutenant Governor, and Attorney General.                                                                                                                                  24.2-524
                                                                                           Accounts for fees paid for parking vehicles in state
                                                                                           parking lots and used for parking facilities as
                                                                                           determined by the Governor, for payment of costs for                                                                                                                                  Appropriation Act
 132       132     STATE BOARD OF ELECTIONS     0270     PARKING                           the provision of vehicle parking spaces.                                                                                                                                              §4-6.04c
 132       132     STATE BOARD OF ELECTIONS     0700     TRUST AND AGENCY                  Coding errors to be corrected
                                                                                                                                                                                                                                                                                 Federal Law 107-
                                                                                           This fund accounts for the receipt and disbursement of                                                                                                                                252-HELP
                                                                                           federal funds under the provisions of the Help America                                                                                                                                AMERICA VOTE
 132       132     STATE BOARD OF ELECTIONS     0701     STATE ELECTION FUND - FEDERAL     Vote Act of 2002 (HAVA).                                                                                                                                                              ACT OF 2002
 132       132     STATE BOARD OF ELECTIONS     1000     FEDERAL TRUST                     This fund accounts for Federal funds.                                                                                                                                                 Federal
                                                         GENERAL FIXED ASSET ACCOUNT
 132       132     STATE BOARD OF ELECTIONS     1500     GROUP                             Fixed Assets

 133       133     AUDITOR OF PUBLIC ACCOUNTS   0000     FUND NOT ON D06                   Budgetary Fund                                                                                                                                                                        Budgetary only

                                                                                                                                                                                                                                                                                 Code of VA 30-
                                                                                                                                                                                                                                                                                 134B and Approp.
 133       133     AUDITOR OF PUBLIC ACCOUNTS   0100     GENERAL                           General Fund Activity                                                                                                                                                                 Act 4-2.02(a)1.f)
                                                                                           Accounts for revenues from audits of cities, towns,
                                                                                           agencies within the Commonwealth that handle state
                                                                                           funds that are audited every other year and must pay
                                                                                           50% of the cost of the audit. The reimbursement is
                                                                                           accounted for in this fund and used for audit costs -
                                                                                           excluding Circuit Courts and Center for Innovative                                                                                                                                    Code of VA § 30-
 133       133     AUDITOR OF PUBLIC ACCOUNTS   0200     SPECIAL                           Technology.                                                                                                                                                                           134
                                                                                           Accounts for fees paid for parking vehicles in state
                                                                                           parking lots and used for parking facilities as
                                                                                           determined by the Governor, for payment of costs for                                                                                                                                  Appropriation Act
 133       133     AUDITOR OF PUBLIC ACCOUNTS   0270     PARKING                           the provision of vehicle parking spaces.                                                                                                                                              §4-6.04c
                                                         GENERAL FIXED ASSET ACCOUNT
 133       133     AUDITOR OF PUBLIC ACCOUNTS   1500     GROUP                             Fixed Assets
                   VIRGINIA INFORMATION
 136       136     TECHNOLOGIES AGENCY          0000     FUND NOT ON D06                   Budgetary Fund - Statistical rollup of all funds.                                                                                                                                     Budgetary only


                                                                                                                                                                                                                                                                                    24 of 486
                                                                                                                                                             STEP 1
                                                                                                                                                                                        STEP 2
Select                    Agency Name     Fund/                                                                                                       Is the fund description                                         STEP 3
Control   Agency                          Fund                   Fund Name                                                                                 accurate and          Complete revised fund
Agency                                    Detail                                           Fund Description                                                 complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                           (Source of Funds & Nature of Allowable Expenditures)                                                                  inflow to these funds                                            and/or
                                                                                                                                                      If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                 3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                      If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                       purpose?             If yes, please provide detail

                   VIRGINIA INFORMATION
 136       136     TECHNOLOGIES AGENCY    0100     GENERAL                                 General Fund Activity                                                                                                                                                            General

                   VIRGINIA INFORMATION                                                    Includes additional funds for Virginia Geographic                                                                                                                                Chapter 781 Item
 136       136     TECHNOLOGIES AGENCY    0200     SPECIAL                                 Information Network (VGIN)                                                                                                                                                       431.10 B

                                                                                     Administered by VITA and used to finance procurement
                   VIRGINIA INFORMATION                                              and contracting activities and programs unallowable for
 136       136     TECHNOLOGIES AGENCY    0210     ACQUISITION SERVICES SPECIAL FUND federal fund reimbursement.                                                                                                                                                            COV § 2.2-2013

                   VIRGINIA INFORMATION
 136       136     TECHNOLOGIES AGENCY    0241     E-GOVERNMENT SERVICES FUND              This fund was closed out in FY06. It is no longer used.
                                                                                           Accounts for fees paid for parking vehicles in state
                                                                                           parking lots and used for parking facilities as
                   VIRGINIA INFORMATION                                                    determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 136       136     TECHNOLOGIES AGENCY    0270     PARKING                                 the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c
                                                                                     This fund accounts for fees received related to the
                                                                                     Public-Private Education Act Fund. Private entities
                                                                                     submit unsolicited proposals for projects in which they
                                                                                     feel they could offer the State assistance. The
                                                                                     receiving agency can charge a fee to review the
                                                                                     proposal ranging from $5,000 - $50,000. The funds
                   VIRGINIA INFORMATION                                              collected are supposed to offset the costs of reviewing
 136       136     TECHNOLOGIES AGENCY    0275     PUBLIC-PRIVATE EDUCATION ACT FUND the proposal.                                                                                                                                                                          COV 56-575.4




                   VIRGINIA INFORMATION
 136       136     TECHNOLOGIES AGENCY    0300     HIGHER EDUCATION OPERATING              Coding errors to be corrected
                   VIRGINIA INFORMATION
 136       136     TECHNOLOGIES AGENCY    0500     ENTERPRISE                              Result of Keying Error-Fund Not Used
                                                                                           Used to support VITA's telecommunications services,
                                                                                           direct billed services, consulting services, and
                   VIRGINIA INFORMATION                                                    computer services activities. This fund is included on a
 136       136     TECHNOLOGIES AGENCY    0600     INTERNAL SERVICE                        financial statement template.                                                                                                                                                    COV § 2.2-2013
                                                                                           Includes funds from the Financial Assistance to
                                                                                           Localities Enhanced Emergency Communications                                                                                                                                     Code of VA § 2.2-
                   VIRGINIA INFORMATION                                                    dedicated special revenue fund are used for upgrades                                                                                                                             2423 and Ch 781
 136       136     TECHNOLOGIES AGENCY    0900     DEDICATED SPECIAL REVENUE               to the Base Mapping Program.                                                                                                                                                     Item 431.10 B
                                                                                           Receipts credited to this fund from the VGIN. The fund
                                                                                           is used to foster the creative utilization of geographic
                   VIRGINIA INFORMATION                                                    information and oversee the development of a catalog
 136       136     TECHNOLOGIES AGENCY    0905     GIS FUND                                of GIS data available in the Commonwealth                                                                                                                                        COV § 2.2-2028
                                                                                           Per Dana Smith, controller VITA, this fund accounts for
                   VIRGINIA INFORMATION            VA INFORMATION PROVIDERS                revenue for administering the Virginia Interactive
 136       136     TECHNOLOGIES AGENCY    0910     NETWORK FUND                            contract.

                                                                                                                                                                                                                                                                               25 of 486
                                                                                                                                                 STEP 1
                                                                                                                                                                            STEP 2
Select                    Agency Name       Fund/                                                                                         Is the fund description                                         STEP 3
Control   Agency                            Fund                 Fund Name                                                                     accurate and          Complete revised fund
Agency                                      Detail                           Fund Description                                                   complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                             (Source of Funds & Nature of Allowable Expenditures)                                                                    inflow to these funds                                            and/or
                                                                                                                                          If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                     3.                                          committed by legislation or                                     Site Reference
                                                                                                                                          If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                           purpose?             If yes, please provide detail
                                                                             Enterprise activity included on the VITA E-911
                   VIRGINIA INFORMATION                                      enterprise fund financial statement template
 136       136     TECHNOLOGIES AGENCY      0928     WIRELESS E-911 FUND     submission.                                                                                                                                                                        COV § 56-484.13



                                                                             The Fund shall consist of: (i) the transfer of general and
                                                                             nongeneral fund appropriations from state agencies
                                                                             which represent savings that accrue from reductions in
                                                                             the cost of information technology and communication
                                                                             services, (ii) the transfer of general and nongeneral
                                                                             fund appropriations from state agencies which
                                                                             represent savings from the implementation of
                                                                             information technology enterprise projects, (iii) funds
                                                                             identified pursuant to subsection B of § 2.2-2007, (iv)
                                                                             such general and nongeneral fund fees or surcharges
                                                                             as may be assessed to agencies for enterprise
                                                                             technology projects, (v) gifts, grants, or donations from
                                                                             public or private sources, and (vi) such other funds as
                                                                             may be appropriated by the General Assembly. The
                                                                             Fund is to be used to fund major information
                   VIRGINIA INFORMATION              VIRGINIA TECHNOLOGY     technology projects or to pay private partners as
 136       136     TECHNOLOGIES AGENCY      0931     INFRASTRUCTURE FUND     authorized in subsection B of § 2.2-2007.                                                                                                                                          COV § 2.2-2023



                                                                             The Fund shall consist of: (i) the transfer of general and
                                                                             nongeneral fund appropriations from state agencies
                                                                             which represent savings that accrue from reductions in
                                                                             the cost of information technology and communication
                                                                             services, (ii) the transfer of general and nongeneral
                                                                             fund appropriations from state agencies which
                                                                             represent savings from the implementation of
                                                                             information technology enterprise projects, (iii) funds
                                                                             identified pursuant to subsection B of § 2.2-2007, (iv)
                                                                             such general and nongeneral fund fees or surcharges
                                                                             as may be assessed to agencies for enterprise
                                                                             technology projects, (v) gifts, grants, or donations from
                                                                             public or private sources, and (vi) such other funds as
                                                                             may be appropriated by the General Assembly. The
                                                                             Fund is to be used to fund major information
                   VIRGINIA INFORMATION              VIRGINIA TECHNOLOGY     technology projects or to pay private partners as
 136       136     TECHNOLOGIES AGENCY      0932     INFRASTRUCTURE FUND     authorized in subsection B of § 2.2-2007.

                   VIRGINIA INFORMATION
 136       136     TECHNOLOGIES AGENCY      1000     FEDERAL TRUST           This fund accounts for Federal activity.                                                                                                                                           Federal
                   DEPARTMENT OF CRIMINAL
 140       140     JUSTICE SERVICES         0000     FUND NOT ON D06         Budgetary Fund                                                                                                                                                                     Budgetary only

                   DEPARTMENT OF CRIMINAL
 140       140     JUSTICE SERVICES         0100     GENERAL                 General Fund Activity                                                                                                                                                              General



                                                                                                                                                                                                                                                                  26 of 486
                                                                                                                                                               STEP 1
                                                                                                                                                                                          STEP 2
Select                    Agency Name       Fund/                                                                                                       Is the fund description                                         STEP 3
Control   Agency                            Fund                   Fund Name                                                                                 accurate and          Complete revised fund
Agency                                      Detail                                          Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                            (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                        If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                   3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                        If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                         purpose?             If yes, please provide detail
                                                                                            This fund accounts for licensing and registration fees
                                                                                            and penalties for administration of the fund and
                   DEPARTMENT OF CRIMINAL                                                   recovery of the costs of licensing including background                                                                                                                           Code of VA § 9.1-
 140       140     JUSTICE SERVICES         0200     SPECIAL                                investigation.                                                                                                                                                                    142

                                                                                            Accounts for assessments from insurance providers
                                                                                            and used only for training of volunteer and career
                   DEPARTMENT OF CRIMINAL                                                   firefighters, fire safety and prevention, improving
 140       140     JUSTICE SERVICES         0218     FIRE PROGRAMS FUND                     training facilities, equipment and supplies.                                                                                                                                      § 38.2-401.
                                                                                            Accounts for sale of forfeited drug assets. 90% of the
                                                                                            proceeds are distributed to localities that were involved
                   DEPARTMENT OF CRIMINAL                                                   in the investigation. DCJS keeps 10% as an                                                                                                                                        19.2-386.22 and
 140       140     JUSTICE SERVICES         0221     ASSET FORFEITURE AND SEIZURE           administrative fee.                                                                                                                                                               19.2-386.1-14

                   DEPARTMENT OF CRIMINAL                                                   Accounts for tax refund contributions to be used for
 140       140     JUSTICE SERVICES         0225     COMMUNITY POLICING FUND                community policing.                                                                                                                                                               § 58.1-344.3.
                                                                                            Accounts for fees paid for parking vehicles in state
                                                                                            parking lots and used for parking facilities as
                   DEPARTMENT OF CRIMINAL                                                   determined by the Governor, for payment of costs for                                                                                                                              Appropriation Act
 140       140     JUSTICE SERVICES         0270     PARKING                                the provision of vehicle parking spaces.                                                                                                                                          §4-6.04c

                   DEPARTMENT OF CRIMINAL            APPROPRIATED INDIRECT COST             Accounts for State agencies' share of indirect cost                                                                                                                               Appropriation Act
 140       140     JUSTICE SERVICES         0280     RECOVERIES                             recoveries.                                                                                                                                                                       §4-2.03a

                   DEPARTMENT OF CRIMINAL            SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                        COV § 2.2-1124
 140       140     JUSTICE SERVICES         0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                   & § 2.2-1125
                   DEPARTMENT OF CRIMINAL                                              All Activity Related to Coding Error Corrected by
 140       140     JUSTICE SERVICES         0600     INTERNAL SERVICE                  Agency.

                   DEPARTMENT OF CRIMINAL
 140       140     JUSTICE SERVICES         0701     JAIBG TRUST FUND - FEDERAL             This fund accounts for Federal funds.                                                                                                                                             Federal Regs

                                                                                            The Literary Fund accounts for revenues from fines,
                                                                                            forfeitures, and proceeds from unclaimed property and
                                                                                            is used primarily to support public education in the
                                                                                            Commonwealth. This fund provides low interest loans
                                                                                            to school divisions for construction, renovations, and
                   DEPARTMENT OF CRIMINAL                                                   expansion of school buildings. The entire fund is
 140       140     JUSTICE SERVICES         0702     LITERARY FUND                          constitutionally restricted for public schools.                                                                                                                                   9.1-141 C 6

                   DEPARTMENT OF CRIMINAL            EDWARD BYRNE MEMORIAL JAG
 140       140     JUSTICE SERVICES         0704     PROGRAM - FEDE                         Federal Justice Assistant Grant Fund                                                                                                                                              Federal Regs
                                                                                            Blended component unit recorded from Department of                                                                                                                                COV § 23-
                   DEPARTMENT OF CRIMINAL                                                   Treasury VPBA financial statement template                                                                                                                                        38.107and § 2.2-
 140       140     JUSTICE SERVICES         0820     VPBA PROJECTS                          submissions.                                                                                                                                                                      2261

                   DEPARTMENT OF CRIMINAL
 140       140     JUSTICE SERVICES         0900     DEDICATED SPECIAL REVENUE              No year end balance




                                                                                                                                                                                                                                                                                 27 of 486
                                                                                                                                                                   STEP 1
                                                                                                                                                                                              STEP 2
Select                    Agency Name       Fund/                                                                                                           Is the fund description                                         STEP 3
Control   Agency                            Fund                    Fund Name                                                                                    accurate and          Complete revised fund
Agency                                      Detail                                             Fund Description                                                   complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                               (Source of Funds & Nature of Allowable Expenditures)                                                                    inflow to these funds                                            and/or
                                                                                                                                                            If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                       3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                            If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                             purpose?             If yes, please provide detail
                                                                                               Fund is a special nonreverting fund to be administered
                                                                                               by the Department of Criminal Justice Services to
                                                                                               support the prosecution of domestic violence cases
                                                                                               and victim services, to make funds available to local
                                                                                               attorneys for the Commonwealth for the purpose of
                                                                                               funding the cost of additional attorneys or to further
                                                                                               dedicate existing resources to prosecute felonies and
                                                                                               misdemeanors involving domestic violence, sexual
                                                                                               abuse, stalking and family abuse, and (ii) law-
                                                                                               enforcement authorities or appropriate programs,
                                                                                               including civil legal assistance, to assist in protecting
                                                                                               and providing necessary services to victims of and
                                                                                               children affected by domestic violence, sexual abuse,
                                                                                               stalking and family abuse. A portion of the sum
                                                                                               collected pursuant to § 16.1-69.48:1 as specified in that
                                                                                               section shall be deposited into the state treasury to the
                                                                                               credit of this Fund in addition to any other monies
                                                                                               appropriated, allocated or received specifically for such
                                                                                               purpose. The Fund shall be distributed according to
                                                                                               grant procedures adopted pursuant to this section and
                                                                                               shall be established on the books of the Comptroller.
                   DEPARTMENT OF CRIMINAL            VIRGINIA DOMESTIC VIOLENCE VICTIM         Any funds remaining in such Fund at the end of the                                                                                                                                 Per § 9.1-116.1 of
 140       140     JUSTICE SERVICES         0912     FUND                                      biennium shall not revert to the general fund but shall                                                                                                                            the Code of VA,
                                                                                               remain in the Fund. Interest earned on the Fund shall

                                                                                               Relates to the Virginia Crime Victim-Witness Fund, a
                                                                                               special non-reverting fund, administered by the
                                                                                               Department of Criminal Justice Services to support                                                                                                                                 § 19.2-11.1; §§
                                                                                               victim and witness services that meet the minimum                                                                                                                                  16.1-69.48:1, 17.1-
                                                                                               standards prescribed for such programs under the                                                                                                                                   275.1, 17.1-275.2,
                                                                                               Code of Virginia. A portion of the sum collected shall                                                                                                                             17.1-275.3, 17.1-
                                                                                               be deposited into the state treasury to the credit of this                                                                                                                         275.4, 17.1-275.7,
                                                                                               Fund. The Fund shall be distributed according to grant                                                                                                                             17.1-275.8, and
                   DEPARTMENT OF CRIMINAL            VIRGINIA CRIME VICTIM - WITNESS           procedures adopted pursuant to the Code and shall be                                                                                                                               17.1-275.9; § 9.1-
 140       140     JUSTICE SERVICES         0930     FUND                                      established on the books of the Comptroller.                                                                                                                                       104
                                                                                                                                                                                                                                                                                  Code of VA § 9.1-
                   DEPARTMENT OF CRIMINAL            INTENSIFIED DRUG ENFORCEMENT              Accounts for fees collected by the clerk of the circuit                                                                                                                            105 and § 16.1-
 140       140     JUSTICE SERVICES         0935     JURISDICTION                              court. Funds are used for drug enforcement.                                                                                                                                        69.48:1

                                                                                       Accounts for certain fees charged by judges or clerks
                                                                                       of district courts in criminal or traffic actions. Funds are
                   DEPARTMENT OF CRIMINAL            REGIONAL CRIMINAL JUSTICE ACADEMY used to provide financial support for regional criminal
 140       140     JUSTICE SERVICES         0940     TRAINING                          justice training academies.                                                                                                                                                                § 9.1-106

                   DEPARTMENT OF CRIMINAL
 140       140     JUSTICE SERVICES         0975     COURT FEES SUSPENSE FUND                  Clearing account for court fees collected                                                                                                                                          §9.1-105

                   DEPARTMENT OF CRIMINAL
 140       140     JUSTICE SERVICES         1000     FEDERAL TRUST                             This fund accounts for Federal funds.                                                                                                                                              Federal
                   DEPARTMENT OF CRIMINAL            STOP VIOLENCE AGAINST WOMEN               This fund accounts for American Recovery and
 140       140     JUSTICE SERVICES         1027     FORMULA GRANT PGM - ARRA                  Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                           Federal

                                                                                                                                                                                                                                                                                     28 of 486
                                                                                                                                                                STEP 1
                                                                                                                                                                                           STEP 2
Select                    Agency Name        Fund/                                                                                                       Is the fund description                                         STEP 3
Control   Agency                             Fund                   Fund Name                                                                                 accurate and          Complete revised fund
Agency                                       Detail                                          Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                             (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                         If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                    3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                         If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                          purpose?             If yes, please provide detail
                   DEPARTMENT OF CRIMINAL                                                    This fund accounts for American Recovery and
 140       140     JUSTICE SERVICES          1028     RECOVERY ACT JAG STATE- ARRA           Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                   DEPARTMENT OF CRIMINAL                                                    This fund accounts for American Recovery and
 140       140     JUSTICE SERVICES          1030     RECOVERY ACT OVC ASSIST- ARRA          Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                   DEPARTMENT OF CRIMINAL             GENERAL FIXED ASSET ACCOUNT
 140       140     JUSTICE SERVICES          1500     GROUP                                  Fixed Assets
                   ATTORNEY GENERAL & DEPT
 141       141     OF LAW                    0000     FUND NOT ON D06                        Budgetary Fund                                                                                                                                                                    Budgetary only

                   ATTORNEY GENERAL & DEPT
 141       141     OF LAW                    0100     GENERAL                                General Fund Activity                                                                                                                                                             General

                   ATTORNEY GENERAL & DEPT
 141       141     OF LAW                    0200     SPECIAL                                Operating fund

                                                                                             Proceeds from the OxyContin lawsuit settlement.
                                                                                             Funds are to be used to pay for 25% of the state share
                                                                                             of the Medicaid Fraud Control Unit budget until
                   ATTORNEY GENERAL & DEPT            MEDICAID FRAUD CONTROL UNIT            exhausted. Also intended to be used to increase the
 141       141     OF LAW                    0203     PURDUE SETTLE                          size and improve capabilities of the Unit.                                                                                                                                        Court Settlement


                                                                                             Proceeds come from the Federal Government for
                                                                                             forfeited drug assets in federal cases. State Police
                                                                                             disburses the funds for any law enforcement                                                                                                                                       Federal Code
                                                                                             expenditures. If State Police filed the case on behalf of                                                                                                                         21USC Section
                                                                                             a task force, State Police will also cut checks to local                                                                                                                          881, Code of VA
                   ATTORNEY GENERAL & DEPT                                                   law enforcement agencies who were involved in the                                                                                                                                 § 19.2-386.14 part
 141       141     OF LAW                    0229     FEDERAL ASSET FORFEITURE FUND          case. See Federal Code 21USC Section 881.                                                                                                                                         D

                                                                                             This fund is for receipts (as may be appropriated by the
                                                                                             General Assembly and any gifts, bequests, grants, or
                                                                                             donations) and shall be used solely for the purposes of
                   ATTORNEY GENERAL & DEPT                                                   education, public awareness, and other activities to                                                                                                                              Code of Virginia
 141       141     OF LAW                    0237     YOUTH INTERNET SAFETY FUND             promote the safe and secure use of the Internet.                                                                                                                                  §2.2-507.2


                                                                                             Accounts for funds received from consumer advocacy                                                                                                                                Chapter 966 Item
                                                                                             suits where the judge may award money to the Attorney                                                                                                                             48 (1994 Acts of
                                                                                             General's office to further specific consumer advocacy                                                                                                                            Assembly),
                                                                                             efforts. For example, a suit against an insurance                                                                                                                                 amended by
                   ATTORNEY GENERAL & DEPT            REGULATORY AND CONSUMER                company may award money to the Attorney General's                                                                                                                                 Chapter 781 Item
 141       141     OF LAW                    0239     ADVOCACY REVOLVI                       office for the regulation of the insurance industry.                                                                                                                              58
                                                                                             Accounts for fees paid for parking vehicles in state
                                                                                             parking lots and used for parking facilities as
                   ATTORNEY GENERAL & DEPT                                                   determined by the Governor, for payment of costs for                                                                                                                              Appropriation Act
 141       141     OF LAW                    0270     PARKING                                the provision of vehicle parking spaces.                                                                                                                                          §4-6.04c

                   ATTORNEY GENERAL & DEPT            APPROPRIATED INDIRECT COST        Accounts for State agencies' share of indirect cost                                                                                                                                    Appropriation Act
 141       141     OF LAW                    0280     RECOVERIES                        recoveries.                                                                                                                                                                            §4-2.03a
                   ATTORNEY GENERAL & DEPT            SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                        COV § 2.2-1124
 141       141     OF LAW                    0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                   & § 2.2-1125

                                                                                                                                                                                                                                                                                  29 of 486
                                                                                                                                                               STEP 1
                                                                                                                                                                                          STEP 2
Select                     Agency Name          Fund/                                                                                                   Is the fund description                                         STEP 3
Control   Agency                                Fund                  Fund Name                                                                              accurate and          Complete revised fund
Agency                                          Detail                                     Fund Description                                                   complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                           (Source of Funds & Nature of Allowable Expenditures)                                                                    inflow to these funds                                            and/or
                                                                                                                                                        If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                   3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                        If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                         purpose?             If yes, please provide detail

                                                                                           This fund accounts for receipts from court ordered
                   ATTORNEY GENERAL & DEPT                                                 judgments that are deposited and subsequently
 141       141     OF LAW                       0700     TRUST AND AGENCY                  distributed to the appropriate injured parties.


                                                                                           The Literary Fund accounts for revenues from fines,
                                                                                           forfeitures, and proceeds from unclaimed property and
                                                                                           is used primarily to support public education in the
                                                                                           Commonwealth. This fund provides low interest loans
                                                                                           to school divisions for construction, renovations, and
                   ATTORNEY GENERAL & DEPT                                                 expansion of school buildings. The entire fund is
 141       141     OF LAW                       0702     LITERARY FUND                     constitutionally restricted for public schools.

                                                                                           This fund accounts for receipts from court ordered
                   ATTORNEY GENERAL & DEPT               ALLSTATE EXPRESS CHECK CASHING    judgments that are deposited and subsequently
 141       141     OF LAW                       0730     SETTLEMENT                        distributed to the appropriate injured parties.                                                                                                                                    Agreement


                                                                                           Relates to the Virginia Crime Victim-Witness Fund, a
                                                                                           special non-reverting fund, administered by the
                                                                                           Department of Criminal Justice Services to support                                                                                                                                 § 19.2-11.1; §§
                                                                                           victim and witness services that meet the minimum                                                                                                                                  16.1-69.48:1, 17.1-
                                                                                           standards prescribed for such programs under the                                                                                                                                   275.1, 17.1-275.2,
                                                                                           Code of Virginia. A portion of the sum collected shall                                                                                                                             17.1-275.3, 17.1-
                                                                                           be deposited into the state treasury to the credit of this                                                                                                                         275.4, 17.1-275.7,
                                                                                           Fund. The Fund shall be distributed according to grant                                                                                                                             17.1-275.8, and
                   ATTORNEY GENERAL & DEPT               VIRGINIA CRIME VICTIM - WITNESS   procedures adopted pursuant to the Code and shall be                                                                                                                               17.1-275.9; § 9.1-
 141       141     OF LAW                       0930     FUND                              established on the books of the Comptroller.                                                                                                                                       104

                   ATTORNEY GENERAL & DEPT
 141       141     OF LAW                       1000     FEDERAL TRUST                     This fund accounts for Federal funds.                                                                                                                                              Federal
                   ATTORNEY GENERAL & DEPT               GENERAL FIXED ASSET ACCOUNT
 141       141     OF LAW                       1500     GROUP                             Fixed Assets
                   ATTY GENERAL - DIV OF DEBT
 141       143     COLLECTION                   0000     FUND NOT ON D06                   Budgetary Fund                                                                                                                                                                     Budgetary only
                   ATTY GENERAL - DIV OF DEBT
 141       143     COLLECTION                   0100     GENERAL                           Errors to be corrected by the agency                                                                                                                                               General

                   ATTY GENERAL - DIV OF DEBT
 141       143     COLLECTION                   0200     SPECIAL                           Operating fund
                                                                                           Accounts for fees paid for parking vehicles in state
                                                                                           parking lots and used for parking facilities as
                   ATTY GENERAL - DIV OF DEBT                                              determined by the Governor, for payment of costs for                                                                                                                               Appropriation Act
 141       143     COLLECTION                   0270     PARKING                           the provision of vehicle parking spaces.                                                                                                                                           §4-6.04c

                                                                                           This fund accounts for debt collections and is similar to
                                                                                           fund 0711. Once funds are deposited into this fund,
                   ATTY GENERAL - DIV OF DEBT                                              fees are distributed to the Division of Debt Collections,                                                                                                                          Code of VA § 2.2-
 141       143     COLLECTION                   0904     DEBT COLLECTION RECOVERY FUND     and amounts are distributed to the applicable agencies.                                                                                                                            518
                   THE SCIENCE MUSEUM OF
 146       146     VIRGINIA                     0000     FUND NOT ON D06                   Budgetary Fund                                                                                                                                                                     Budgetary only

                                                                                                                                                                                                                                                                                 30 of 486
                                                                                                                                                               STEP 1
                                                                                                                                                                                          STEP 2
Select                    Agency Name      Fund/                                                                                                        Is the fund description                                         STEP 3
Control   Agency                           Fund                   Fund Name                                                                                  accurate and          Complete revised fund
Agency                                     Detail                                           Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                            (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                        If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                   3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                        If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                         purpose?             If yes, please provide detail

                   THE SCIENCE MUSEUM OF
 146       146     VIRGINIA                0100     GENERAL                                 General Fund Activity                                                                                                                                                             General

                   THE SCIENCE MUSEUM OF                                                    Revenues are credited to this fund to be used for                                                                                                                                 Code of VA § 23-
 146       146     VIRGINIA                0200     SPECIAL                                 museum operations.                                                                                                                                                                253.7
                                                                                      This fund accounts for fees received related to the
                                                                                      Public-Private Education Act Fund. Private entities
                                                                                      submit unsolicited proposals for projects in which they
                                                                                      feel they could offer the State assistance. The
                                                                                      receiving agency can charge a fee to review the
                                                                                      proposal ranging from $5,000 - $50,000. The funds
                   THE SCIENCE MUSEUM OF                                              collected are supposed to offset the costs of reviewing
 146       146     VIRGINIA                0275     PUBLIC-PRIVATE EDUCATION ACT FUND the proposal.                                                                                                                                                                           COV 56-575.4

                   THE SCIENCE MUSEUM OF            APPROPRIATED INDIRECT COST              Accounts for State agencies' share of indirect cost                                                                                                                               Appropriation Act
 146       146     VIRGINIA                0280     RECOVERIES                              recoveries.                                                                                                                                                                       §4-2.03a

                   THE SCIENCE MUSEUM OF            SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                         COV § 2.2-1124
 146       146     VIRGINIA                0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                    & § 2.2-1125

                   THE SCIENCE MUSEUM OF            SURPLUS SUPPLIES & EQUIP SALES-                                                                                                                                                                                           COV § 2.2-1124
 146       146     VIRGINIA                0288     NON-GEN-N                               Accounts for sale of surplus supplies and equipment.                                                                                                                              & § 2.2-1125
                                                                                            This coding error relates to a project (#16537) of the
                                                                                            Belmont Bay Science Center and should have been
                                                                                            coded to fund 0700. DPB was notified last fiscal year
                                                                                            by Doug Page to make the correction. Until correction
                   THE SCIENCE MUSEUM OF                                                    is made, this fund will be classified as Special Revenue-
 146       146     VIRGINIA                0300     HIGHER EDUCATION OPERATING              Other.
                                                                                            This fund accounts for private donations that are
                   THE SCIENCE MUSEUM OF                                                    transferred from the Foundation that are used to                                                                                                                                  Code of VA § 23-
 146       146     VIRGINIA                0700     TRUST AND AGENCY                        support science museum programs and exhibits.                                                                                                                                     253.7

                   THE SCIENCE MUSEUM OF            9(B) DEBT SERVICE - CONSTRUCTION        CARS 08XX Debt Fund - Reported as Capital Projects
 146       146     VIRGINIA                0811     COSTS                                   in the CAFR
                                                                                            Blended component unit recorded from Department of                                                                                                                                COV § 23-
                   THE SCIENCE MUSEUM OF                                                    Treasury VPBA financial statement template                                                                                                                                        38.107and § 2.2-
 146       146     VIRGINIA                0820     VPBA PROJECTS                           submissions.                                                                                                                                                                      2261
                                                                                            Fund established to pay the pre-planning or detailed                                                                                                                              2008 Special
                                                                                            planning costs of capital outlay projects that have been                                                                                                                          Session 1 Acts of
                   THE SCIENCE MUSEUM OF                                                    approved for pre-planning or detailed planning by the                                                                                                                             Assembly
 146       146     VIRGINIA                0965     CENTRAL CAPITAL PLANNING FUND           general assembly.                                                                                                                                                                 Chapter

                   THE SCIENCE MUSEUM OF
 146       146     VIRGINIA                1000     FEDERAL TRUST                     This fund accounts for Federal funds.                                                                                                                                                   Federal
                   THE SCIENCE MUSEUM OF                                              This fund accounts for American Recovery and
 146       146     VIRGINIA                1096     FISCAL STABILIZATION-GENERAL-ARRA Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                                Federal
                   THE SCIENCE MUSEUM OF            GENERAL FIXED ASSET ACCOUNT
 146       146     VIRGINIA                1500     GROUP                             Fixed Assets


                                                                                                                                                                                                                                                                                 31 of 486
                                                                                                                                                              STEP 1
                                                                                                                                                                                         STEP 2
Select                     Agency Name           Fund/                                                                                                 Is the fund description                                         STEP 3
Control   Agency                                 Fund                 Fund Name                                                                             accurate and          Complete revised fund
Agency                                           Detail                                   Fund Description                                                   complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                          (Source of Funds & Nature of Allowable Expenditures)                                                                    inflow to these funds                                            and/or
                                                                                                                                                       If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                  3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                       If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                        purpose?             If yes, please provide detail
                   THE SCIENCE MUSEUM OF
 146       146     VIRGINIA                    Off-CARS GIFT SHOP ENTERPRISE FUND         Accounts for gift shop activities.
                   VIRGINIA COMMISSION FOR THE
 148       148     ARTS                          0000   FUND NOT ON D06                   Budgetary Fund                                                                                                                                                                     Budgetary only

                   VIRGINIA COMMISSION FOR THE
 148       148     ARTS                          0100     GENERAL                         General Fund Activity                                                                                                                                                              General
                                                                                          Accounts for funds that are used to assist the VA
                                                                                          Commission for the Arts in promoting the arts in the
                   VIRGINIA COMMISSION FOR THE                                            Commonwealth. This is voluntary contributions for the
 148       148     ARTS                          0200     SPECIAL                         Virginia Commission for the arts.                                                                                                                                                  § 58.1-344.3.20
                                                                                          Accounts for fees paid for parking vehicles in state
                                                                                          parking lots and used for parking facilities as
                   VIRGINIA COMMISSION FOR THE                                            determined by the Governor, for payment of costs for                                                                                                                               Appropriation Act
 148       148     ARTS                          0270     PARKING                         the provision of vehicle parking spaces.                                                                                                                                           §4-6.04c
                                                                                          Activity included on the Virginia Arts Foundation
                                                                                          permanent fund financial statement template
                                                                                          submission. Accounts for funds that are used to assist
                                                                                          the VA Commission for the Arts in promoting arts in the
                   VIRGINIA COMMISSION FOR THE                                            Commonwealth. The principal of the fund cannot be
 148       148     ARTS                          0910     VIRGINIA ARTS FOUNDATION FUND   spent.                                                                                                                                                                             § 2.2-2702

                   VIRGINIA COMMISSION FOR THE
 148       148     ARTS                          1000     FEDERAL TRUST                   This fund accounts for Federal funds.                                                                                                                                              Federal
                   VIRGINIA COMMISSION FOR THE            PROMOTION OF THE ARTS-          This fund accounts for American Recovery and
 148       148     ARTS                          1040     PARTNERSHIP AGREEMENTS-ARRA     Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                           Federal
 151       151     DEPARTMENT OF ACCOUNTS        0000     FUND NOT ON D06                 Budgetary Fund                                                                                                                                                                     Budgetary only


 151       151     DEPARTMENT OF ACCOUNTS        0100     GENERAL                         General Fund Activity                                                                                                                                                              General

                                                                                          This fund is used for recoveries from the Health
 151       151     DEPARTMENT OF ACCOUNTS        0200     SPECIAL                         Insurance Fund for services rendered.
                                                                                          Appropriations to this fund are used to hire contractors
                                                                                          to audit payments, invoices, contracts, etc. Payment to
                                                                                          the contractors is a percentage of the amount of the                                                                                                                               Code of VA § 2.2-
 151       151     DEPARTMENT OF ACCOUNTS        0205     COST RECOVERY AUDIT FUND        error discovered.                                                                                                                                                                  1822.1
                                                                                          This fund accounts for rebates earned on the
                                                                                          Commonwealths statewide charge card program. The
                                                                                          cost of administration as well as rebates due to political
                                                                                          subdivisions are appropriated from this fund. The                                                                                                                                  Appropriations
                                                          COMMONWEALTH CHARGE CARD        remaining revenue reverts to the general fund at year                                                                                                                              Act Ch 781 Item
 151       151     DEPARTMENT OF ACCOUNTS        0211     REBATE FUND                     end.                                                                                                                                                                               258B
                                                                                          Funds collected through the imposition of the fees
                                                                                          provided for in code section 46.2-206.2, which shall be
                                                                                          used to pay the department's cost in imposing and
                                                                                          collecting such assessments as provided in the general
                                                                                          appropriation act, and any remainder shall be
                                                                                          deposited into the highway maintenance and operating
 151       151     DEPARTMENT OF ACCOUNTS        0267     ABUSIVE DRIVERS FEES            fund.                                                                                                                                                                              § 46.2-206.2

                                                                                                                                                                                                                                                                                32 of 486
                                                                                                                                                                  STEP 1
                                                                                                                                                                                             STEP 2
Select                    Agency Name          Fund/                                                                                                       Is the fund description                                         STEP 3
Control   Agency                               Fund                   Fund Name                                                                                 accurate and          Complete revised fund
Agency                                         Detail                                          Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                               (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                           If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                      3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                           If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                            purpose?             If yes, please provide detail
                                                                                               Accounts for fees paid for parking vehicles in state
                                                                                               parking lots and used for parking facilities as
                                                                                               determined by the Governor, for payment of costs for                                                                                                                              Appropriation Act
 151       151     DEPARTMENT OF ACCOUNTS      0270     PARKING                                the provision of vehicle parking spaces.                                                                                                                                          §4-6.04c

                                                        SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                        COV § 2.2-1124
 151       151     DEPARTMENT OF ACCOUNTS      0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                   & § 2.2-1125
 151       151     DEPARTMENT OF ACCOUNTS      0600     INTERNAL SERVICE                  No ending balance
                                                                                                                                                                                                                                                                                 Chapter 781,
                                                                                               Per Chapter 781, 2009 VA Acts of Assembly, Item 259,                                                                                                                              2009 VA Acts of
                                                                                               A.2, this fund accounts for the recovery of the cost of                                                                                                                           Assembly, Item
 151       151     DEPARTMENT OF ACCOUNTS      0608     PAYROLL SERVICE BUREAU SERVICES        services provided by the payroll service center.                                                                                                                                  259,A.2
                                                                                               This fund accounts for funds that are used to service
                                                                                               loan activities for individual loans in order to meet the
                                                                                               provisions of the Declarations of the dissolved Virginia                                                                                                                          Chapter 1073,
 151       151     DEPARTMENT OF ACCOUNTS      0700     TRUST AND AGENCY                       Education Loan Authority.                                                                                                                                                         Item 271
                                                                                               This fund accounts for funds that are used to service
                                                                                               loan activities for individual loans in order to meet the
                                                                                               provisions of the dissolved Student Education                                                                                                                                     Chapter 1073,
 151       151     DEPARTMENT OF ACCOUNTS      0708     EDVANTAGE RESERVE FUND                 Assistance Authority.                                                                                                                                                             Item 271

                                                                                                                                                                                                                                                                                 Code of VA §
                                                                                                                                                                                                                                                                                 19.2-368.18 and
                                                                                               Per Appropriation Act, the Criminal Injuries                                                                                                                                      Appropriation Act,
                                                                                               Compensation Fund will transfer funds to DOA for line                                                                                                                             Chapter 1042,
 151       151     DEPARTMENT OF ACCOUNTS      0903     CRIME VICTIM COMPENSATION              of duty payments.                                                                                                                                                                 Item 277 C
                                                                                               Fund accounts for the administrative portion of the
                                                        COMMONWEALTH HEALTH RESEARCH           Commonwealth Health Research Board Permanent
 151       151     DEPARTMENT OF ACCOUNTS      0936     FUND                                   Fund.                                                                                                                                                                             §23-284
                                                        GENERAL FIXED ASSET ACCOUNT
 151       151     DEPARTMENT OF ACCOUNTS      1500     GROUP                                  Fixed Assets
                   DEPT OF ACCOUNTS TRANSFER
 151       162     PAYMENTS                    0000     FUND NOT ON D06                        Budgetary Fund                                                                                                                                                                    Budgetary only

                   DEPT OF ACCOUNTS TRANSFER
 151       162     PAYMENTS                    0100     GENERAL                                General Fund Activity                                                                                                                                                             General
                                                                                               This fund accounts for funds that are used to service
                                                                                               loan activities for individual loans in order to meet the
                   DEPT OF ACCOUNTS TRANSFER                                                   provisions of the Declarations of the dissolved Virginia                                                                                                                          Chapter 1073,
 151       162     PAYMENTS                    0700     TRUST AND AGENCY                       Education Loan Authority.                                                                                                                                                         Item 271
                                                                                               This fund is for the stabilization of the expected
                                                                                               revenues of the Commonwealth. The Fund shall be
                                                                                               available to offset, in part, anticipated shortfalls in
                                                                                               revenues when appropriations based on previous
                   DEPT OF ACCOUNTS TRANSFER                                                   forecasts exceed expected revenues in subsequent
 151       162     PAYMENTS                    0705     REVENUE STABILIZATION FUND             forecasts.                                                                                                                                                                        § 2.2-1828




                                                                                                                                                                                                                                                                                    33 of 486
                                                                                                                                                                    STEP 1
                                                                                                                                                                                               STEP 2
Select                    Agency Name          Fund/                                                                                                         Is the fund description                                         STEP 3
Control   Agency                               Fund                   Fund Name                                                                                   accurate and          Complete revised fund
Agency                                         Detail                                            Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                                 (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                             If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                        3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                             If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                              purpose?             If yes, please provide detail
                                                                                                 This fund accounts for funds that are used to service
                                                                                                 loan activities for individual loans in order to meet the
                   DEPT OF ACCOUNTS TRANSFER                                                     provisions of the dissolved Student Education                                                                                                                                     Chapter 1073,
 151       162     PAYMENTS                    0708     EDVANTAGE RESERVE FUND                   Assistance Authority.                                                                                                                                                             Item 271
                   DEPT OF ACCOUNTS TRANSFER            FLEXIBLE REIMBURSEMENT -
 151       162     PAYMENTS                    0721     DEPENDENT CARE                           This fund accts for flex spending for dependent care.
                   DEPT OF ACCOUNTS TRANSFER            FLEXIBLE REIMBURSEMENT - MEDICAL         This fund accounts for payroll deduction activities, Flex
 151       162     PAYMENTS                    0722     REIMBURSEMENT                            medical Reimb.
                   DEPT OF ACCOUNTS TRANSFER            FLEXIBLE REIMBURSEMENT -                 This fund accounts for Flex medical Reimb. Admin
 151       162     PAYMENTS                    0723     ADMINISTRATIVE FEES                      fees.

                                                                                                 This fund accounts for flex spending forfeitures, which
                                                                                                 will be used for covering expenditures or losses. The
                                                                                                 expenditures relate to pay employer administrative
                                                                                                 costs. The losses are for potential losses related to
                                                                                                 payments made of medical procedures where
                   DEPT OF ACCOUNTS TRANSFER            FLEXIBLE REIMBURSEMENT -                 employment terminates with the participant before the
 151       162     PAYMENTS                    0724     FORFEITURE                               payment amount is recovered.
                   DEPT OF ACCOUNTS TRANSFER            LINE OF DUTY DEATH AND HEALTH                                                                                                                                                                                              Chapter 847 Item
 151       162     PAYMENTS                    0742     BENEFITS T                       This fund accounts for the line of duty OPEB activity.                                                                                                                                    262B
                                                                                         Per Code of VA § 58.1-815.1, part of the
                                                                                         Transportation Trust Fund and which shall be known as
                                                                                         the Northern Virginia Transportation District Fund,
                                                                                         consisting of transfers pursuant to § 58.1-816 of annual
                                                                                         collections of the state recordation taxes attributable to
                                                                                         the Cities of Alexandria, Fairfax, Falls Church,
                                                                                         Manassas, and Manassas Park and the Counties of
                                                                                         Arlington, Fairfax, Loudoun, and Prince William;
                                                                                         however, this dedication shall not affect the local
                                                                                         recordation taxes under §§ 58.1-802 B and 58.1-814.
                                                                                         The Fund shall also include any public rights-of-way
                                                                                         use fees appropriated by the General Assembly; any
                                                                                         state or local revenues, including but not limited to, any
                                                                                         funds distributed pursuant to § 33.1-23.3, 33.1-23.4 or
                                                                                         33.1-23.5:1, which may be deposited into the Fund
                                                                                         pursuant to a contract between a jurisdiction
                                                                                         participating in the Northern Virginia Transportation
                                                                                         District Program and the Commonwealth
                                                                                         Transportation Board; and any other funds as may be
                                                                                         appropriated by the General Assembly from time to
                                                                                         time and designated for this Fund and all interest,
                                                                                         dividends and appreciation which may accrue thereto.
                                                                                         Any moneys remaining in the Fund at the end of a
                                                                                         biennium shall not revert to the general fund, but shall
                   DEPT OF ACCOUNTS TRANSFER            NORTHERN VIRGINIA TRANSPORTATION remain in the Fund, subject to the determination by the                                                                                                                                   Code of VA §
 151       162     PAYMENTS                    0760     DISTRICT                         Commonwealth Transportation Board that a Category                                                                                                                                         58.1-815.1
                                                                                         This fund is part of Transportation funded.
                                                                                         2, 3 or 4 project or projects may beTrust Fund and
                                                                                         funded by recordation taxes and expenditures are
                                                                                         restricted to paying the costs of any Transportation
                   DEPT OF ACCOUNTS TRANSFER            TRANSPORTATION IMPROVEMENT SET- Improvement Program in which the local jurisdiction                                                                                                                                        Code of VA §
 151       162     PAYMENTS                    0761     ASIDE FUND                       elects to participate.                                                                                                                                                                    58.1-816.1
                                                                                                                                                                                                                                                                                     34 of 486
                                                                                                                                                          STEP 1
                                                                                                                                                                                     STEP 2
Select                     Agency Name          Fund/                                                                                              Is the fund description                                         STEP 3
Control   Agency                                Fund                 Fund Name                                                                          accurate and          Complete revised fund
Agency                                          Detail                                 Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                       (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                   If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                              3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                   If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                    purpose?             If yes, please provide detail
                                                                                       Relates to the budget for agy 161, fund 0904 per item
                                                                                       260 D of the approp. Act. Fund 0704 activity will be
                                                                                       moved to 0904. This fund will continue to be used to
                                                                                       record motor fuel tax collections which are paid to the
                   DEPT OF ACCOUNTS TRANSFER                                           Northern VA and Potomac Rappahannock Motor Fuel
 151       162     PAYMENTS                     0900     DEDICATED SPECIAL REVENUE     Districts.
 151       226     BOARD OF ACCOUNTANCY         0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                    Budgetary only
 151       226     BOARD OF ACCOUNTANCY         0100     GENERAL                       General Fund Activity                                                                                                                                                             General


                                                                                       The purpose of the Trust Account is to provide a
                                                                                       supplemental source of funds to the Board on a timely
                                                                                       basis for its use in the study, research, investigation
                                                                                       and adjudication of matters involving possible
                                                                                       violations of any statute or regulation pertaining to the
                                                                                       professional practices of any Certified Public
                                                                                       Accountant (CPA) or CPA firm licensed in the
                                                                                       Commonwealth, or for any other purpose that the
                                                                                       Board determines is germane to the Board's statutory
                                                                                       purposes and cannot otherwise be funded with
                                                                                       available funds. The Trust Account shall consist of
                                                                                       such funds as may be (i) transferred from time to time
                                                         BOARD OF ACCOUNTANCY TRUST    by the Board from the Board of Accountancy Fund, and                                                                                                                              Per Code of VA:
 151       226     BOARD OF ACCOUNTANCY         0202     FUND                          (ii) earnings on the Trust Account.                                                                                                                                               § 54.1-4405.1


                                                                                       The Literary Fund accounts for revenues from fines,
                                                                                       forfeitures, and proceeds from unclaimed property and
                                                                                       is used primarily to support public education in the
                                                                                       Commonwealth. This fund provides low interest loans
                                                                                       to school divisions for construction, renovations, and
                                                                                       expansion of school buildings. The entire fund is
 151       226     BOARD OF ACCOUNTANCY         0702     LITERARY FUND                 constitutionally restricted for public schools.


 151       226     BOARD OF ACCOUNTANCY         0900     DEDICATED SPECIAL REVENUE     This fund is used for primary agency operations.                                                                                                                                  §54.1-4405
                                                         GENERAL FIXED ASSET ACCOUNT
 151       226     BOARD OF ACCOUNTANCY         1500     GROUP                         Fixed Assets

 151       405     VIRGINIA RACING COMMISSION   0000     FUND NOT ON D06               Budgetary Fund                                                                                                                                                                    Budgetary only


 151       405     VIRGINIA RACING COMMISSION   0100     GENERAL                       General Fund Activity                                                                                                                                                             General
                                                                                       Per Code of VA § 59.1-392, source of funds from
                                                                                       licensee fees paid to the Commission; fess of 10
                                                                                       percent of all wagers made within the Commonwealth
                                                                                       placed through an advance deposit account wagering
                                                                                       licensee. Per Code of VA § 59.1-370.1, restricted to
                                                                                       support the cost for operation and administration of the                                                                                                                          §59.1-370.1,     §
 151       405     VIRGINIA RACING COMMISSION   0200     SPECIAL                       Commission                                                                                                                                                                        59.1-392



                                                                                                                                                                                                                                                                            35 of 486
                                                                                                                                                            STEP 1
                                                                                                                                                                                       STEP 2
Select                     Agency Name          Fund/                                                                                                Is the fund description                                         STEP 3
Control   Agency                                Fund                 Fund Name                                                                            accurate and          Complete revised fund
Agency                                          Detail                                     Fund Description                                                complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                           (Source of Funds & Nature of Allowable Expenditures)                                                                 inflow to these funds                                            and/or
                                                                                                                                                     If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                     If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                      purpose?             If yes, please provide detail
                                                                                           1% of revenue from pari-mutuel wagering goes to this
                                                                                           fund and is disbursed to breeders of Virginia-bred race
 151       405     VIRGINIA RACING COMMISSION   0220     VIRGINIA BREEDERS FUND            winners.                                                                                                                                                                        § 59.1-372
                                                                                           Funded from moneys received by the Virginia Racing
                                                                                           Commission as provided in the appropriation act and
                                                                                           from licensure for horse racing. Funds are used for
                                                                                           administrative costs associated with licensure and
                                                                                           enforcement of horse racing and pari mutuel betting
 151       405     VIRGINIA RACING COMMISSION   0228     STATE RACING OPERATIONS FUND      laws.                                                                                                                                                                           § 59.1-370.1
                                                         SURPLUS SUPPLIES & EQUIP SALES-                                                                                                                                                                                   COV § 2.2-1124
 151       405     VIRGINIA RACING COMMISSION   0288     NON-GEN-N                         Accounts for sale of surplus supplies and equipment.                                                                                                                            & § 2.2-1125


                                                                                           The Literary Fund accounts for revenues from fines,
                                                                                           forfeitures, and proceeds from unclaimed property and
                                                                                           is used primarily to support public education in the
                                                                                           Commonwealth. This fund provides low interest loans
                                                                                           to school divisions for construction, renovations, and
                                                                                           expansion of school buildings. The entire fund is
 151       405     VIRGINIA RACING COMMISSION   0702     LITERARY FUND                     constitutionally restricted for public schools.
                                                         GENERAL FIXED ASSET ACCOUNT
 151       405     VIRGINIA RACING COMMISSION   1500     GROUP                             Fixed Assets
                   VIRGINIA ENTERPRISE
 136       861     APPLICATIONS PROGRAM         0000     FUND NOT ON D06                   Budgetary Fund                                                                                                                                                                  Budgetary only

                   VIRGINIA ENTERPRISE
 136       861     APPLICATIONS PROGRAM         0100     GENERAL                           General Fund Activity                                                                                                                                                           General
                                                                                           This fund is for the VERIS program that the Enterprise
                                                                                           Application Program is providing application and
                   VIRGINIA ENTERPRISE                                                     maintenance support activities for the State Boards of
 136       861     APPLICATIONS PROGRAM         0200     SPECIAL                           Elections.
                                                                                           Accounts for fees paid for parking vehicles in state
                                                                                           parking lots and used for parking facilities as
                   VIRGINIA ENTERPRISE                                                     determined by the Governor, for payment of costs for                                                                                                                            Appropriation Act
 136       861     APPLICATIONS PROGRAM         0270     PARKING                           the provision of vehicle parking spaces.                                                                                                                                        §4-6.04c
                                                                                           General fund money associated with this fund was
                                                                                           expended. Any remaining activity is special revenue
                   VIRGINIA ENTERPRISE                   VIRGINIA TECHNOLOGY               activity eliminating the need for the various CAFR
 136       861     APPLICATIONS PROGRAM         0931     INFRASTRUCTURE FUND               class.                                                                                                                                                                          § 2.2-2023.
                                                                                           This fund is used to account for the disbursements and
                   VIRGINIA ENTERPRISE                   WORKING CAPITAL ADVANCE AND       working capital advance proceeds provided for in the
 136       861     APPLICATIONS PROGRAM         0932     RECOVERIES                        Appropriation Act.                                                                                                                                                              § 1-21.54.10.D.2
                   DEPARTMENT OF THE
 152       152     TREASURY                     0000     FUND NOT ON D06                   Budgetary Fund                                                                                                                                                                  Budgetary only

                   DEPARTMENT OF THE
 152       152     TREASURY                     0100     GENERAL                           General Fund Activity                                                                                                                                                           General




                                                                                                                                                                                                                                                                              36 of 486
                                                                                                                                                     STEP 1
                                                                                                                                                                                STEP 2
Select                    Agency Name   Fund/                                                                                                 Is the fund description                                         STEP 3
Control   Agency                        Fund                 Fund Name                                                                             accurate and          Complete revised fund
Agency                                  Detail                                     Fund Description                                                 complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                   (Source of Funds & Nature of Allowable Expenditures)                                                                  inflow to these funds                                            and/or
                                                                                                                                              If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                         3.                                          committed by legislation or                                     Site Reference
                                                                                                                                              If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                               purpose?             If yes, please provide detail

                                                                                   This fund is used for Administration of the Security of                                                                                                                          Chapter 781 Item
                   DEPARTMENT OF THE                                               Public Deposits Act and check printing for DSS, VEC                                                                                                                              275 F, § 2.2-4400
 152       152     TREASURY             0200     SPECIAL                           and VRS.                                                                                                                                                                         through 2.2-4411


                                                                                   This fund is authorized by Chapter 879, Item 275 D and
                                                                                   is used to track financial transactions relating to VCBA
                                                                                   private college financing program. Any remaining
                                                                                   balances associated with this program in any year-end
                                                                                   over $20,000 will revert to the general fund. The
                                                                                   enabling legislation for the reversion to the general
                                                                                   fund is noted in Chapter 879 of the 2008 Acts of the
                                                                                   Assembly and 2009 Acts of the Assembly, Chapter
                                                                                   781, §3-3.02 Payment by the State Treasurer. Further,
                                                                                   Thelma Ingle states that the funds retained by Treasury                                                                                                                          Chapter 781, Item
                   DEPARTMENT OF THE             VCBA PRIVATE COLLEGE FINANCING    will not be included in any financial statement or                                                                                                                               275 D and Code
 152       152     TREASURY             0220     PROGRAM FUND                      template.                                                                                                                                                                        of VA § 2.2-1520
                                                                                   As part of Treasury's 2010 budget reduction plan,
                                                                                   Treasury transferred $85,000 of excess balances of the
                                                                                   VCBA Endowment fund to the General Fund.
                                                                                   Historically, these funds are used to pay Treasury
                   DEPARTMENT OF THE                                               Board expenses and bond fees not related to bond
 152       152     TREASURY             0221     VCBA ENDOWMENT FUND               issues. This is a one-time transfer.
                                                                                   Accounts for fees paid for parking vehicles in state
                                                                                   parking lots and used for parking facilities as
                   DEPARTMENT OF THE                                               determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 152       152     TREASURY             0270     PARKING                           the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c

                   DEPARTMENT OF THE             SURPLUS SUPPLIES & EQUIP SALES-                                                                                                                                                                                    COV § 2.2-1124
 152       152     TREASURY             0288     NON-GEN-N                         Accounts for sale of surplus supplies and equipment.                                                                                                                             & § 2.2-1125
                   DEPARTMENT OF THE                                               Per Thelma Ingle, Treasury, this budget activity
 152       152     TREASURY             0300     HIGHER EDUCATION OPERATING        belongs to the Treasury Board, Agy 155.




                                                                                                                                                                                                                                                                       37 of 486
                                                                                                                                                     STEP 1
                                                                                                                                                                                STEP 2
Select                    Agency Name   Fund/                                                                                                 Is the fund description                                         STEP 3
Control   Agency                        Fund                Fund Name                                                                              accurate and          Complete revised fund
Agency                                  Detail                                   Fund Description                                                   complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                 (Source of Funds & Nature of Allowable Expenditures)                                                                    inflow to these funds                                            and/or
                                                                                                                                              If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                         3.                                          committed by legislation or                                     Site Reference
                                                                                                                                              If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                               purpose?             If yes, please provide detail



                                                                                 Per review of LIS, Code of VA, Section § 3-1.03B,C of
                                                                                 Chapter 1073, relates to the Transportation Trust Fund
                                                                                 which authorizes tolls and other revenues derived from
                                                                                 the projects financed or refinanced pursuant to this title
                                                                                 which are payable into the state treasury and tolls and
                                                                                 other revenues derived from other transportation
                                                                                 projects, which may include upon the request of the
                                                                                 applicable appointed governing body, as soon as their
                                                                                 obligations have been satisfied, such tolls and revenue
                                                                                 derived for transportation projects pursuant to § 33.1-
                                                                                 253 (Chesapeake Bay Bridge and Tunnel District) and
                                                                                 § 33.1-320 (Richmond Metropolitan Authority) or if the
                                                                                 appointed governing body requests refunding or
                                                                                 advanced refunding by the Board and such refunding
                   DEPARTMENT OF THE                                             or advanced refunding is approved by the General                                                                                                                                   Code of VA §
 152       152     TREASURY             0471     TRANSPORTATION TRUST FUND       Assembly.                                                                                                                                                                          33.1-23.03:1

                   DEPARTMENT OF THE
 152       152     TREASURY             0472     HIGHWAY CONSTRUCTION FUND       No longer used by TRS
                                                                                 Enterprise activity included on the Risk Management
                                                                                 Enterprise Fund, Risk Management Internal Service
                                                                                 Fund, and Unclaimed Property financial statement
                                                                                 template submission. Also includes revenue and
                   DEPARTMENT OF THE                                             expenses related to SNAP, LGIP and VPSA. Does not
 152       152     TREASURY             0700     TRUST AND AGENCY                retain interest.                                                                                                                                                                   § 2.2-1837-1840


                                                                                 The Literary Fund accounts for revenues from fines,
                                                                                 forfeitures, and proceeds from unclaimed property and
                                                                                 is used primarily to support public education in the
                                                                                 Commonwealth. This fund provides low interest loans
                                                                                 to school divisions for construction, renovations, and
                                                                                 expansion of school buildings. The entire fund is
                                                                                 constitutionally restricted for public schools. Agency
                   DEPARTMENT OF THE                                             152 only records the escheat transactions for UCP - it                                                                                                                             Code Section §
 152       152     TREASURY             0702     LITERARY FUND                   is not the literary itself. That is in Agy 994.                                                                                                                                    55-210

                                                                                 This fund accounts for unclaimed property, including
                                                                                 unclaimed property of other states. Activity included in
                   DEPARTMENT OF THE                                             the Unclaimed Property private purpose and agency                                                                                                                                  Code Section §
 152       152     TREASURY             0703     UNCLAIMED PROPERTY              fund financial statement template submissions.                                                                                                                                     55-210
                                                                                 Internal Service Fund activity included on the Risk
                   DEPARTMENT OF THE                                             Management internal service fund financial statement
 152       152     TREASURY             0740     PROPERTY INSURANCE TRUST FUND   template submission.                                                                                                                                                               §2.2-1835
                                                                                 Internal Service Fund activity included on the Risk
                   DEPARTMENT OF THE             MISCELLANEOUS INSURANCE TRUST   Management internal service fund financial statement
 152       152     TREASURY             0741     FUND                            template submission.                                                                                                                                                               §2.2-1835

                                                                                                                                                                                                                                                                      38 of 486
                                                                                                                                                         STEP 1
                                                                                                                                                                                    STEP 2
Select                    Agency Name    Fund/                                                                                                    Is the fund description                                         STEP 3
Control   Agency                         Fund                   Fund Name                                                                              accurate and          Complete revised fund
Agency                                   Detail                                         Fund Description                                                complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                        (Source of Funds & Nature of Allowable Expenditures)                                                                 inflow to these funds                                            and/or
                                                                                                                                                  If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                             3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                  If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                   purpose?             If yes, please provide detail
                                                                                        Internal Service Fund activity included on the Risk
                   DEPARTMENT OF THE                                                    Management internal service fund financial statement
 152       152     TREASURY               0743    LIABILITY TRUST FUND                  template submission.                                                                                                                                                            §2.2-1835
                                                                                        Internal Service Fund activity included on the Risk
                   DEPARTMENT OF THE                                                    Management internal service fund financial statement
 152       152     TREASURY               0744    AUTOMOBILE TRUST FUND                 template submission.                                                                                                                                                            §2.2-1835
                                                                                        Enterprise activity included on the Risk Management
                   DEPARTMENT OF THE                                                    enterprise fund financial statement template
 152       152     TREASURY               0745    LOCAL ENTITIES BOND PROGRAM           submission.                                                                                                                                                                     § 2.2-1837-1840
                                                                                        Enterprise activity included on the Risk Management
                   DEPARTMENT OF THE                                                    enterprise fund financial statement template
 152       152     TREASURY               0746    PUBLIC OFFICIALS INSURANCE            submission.                                                                                                                                                                     § 2.2-1837-1840
                                                                                        Enterprise activity included on the Risk Management
                   DEPARTMENT OF THE                                                    enterprise fund financial statement template
 152       152     TREASURY               0747    LAW ENFORCEMENT INSURANCE             submission.                                                                                                                                                                     § 2.2-1837-1840
                   DEPARTMENT OF THE              GEORGE WASHINGTON REGIONAL
 152       152     TREASURY               0748    COMMISSION                            This fund accounts for a vanpool insurance program.                                                                                                                             §2.2-1835

                   DEPARTMENT OF THE                                                    Activity included on the Risk Management agency fund
 152       152     TREASURY               0749    COMMUTER RAIL TRUST FUND              financial statement template submission.                                                                                                                                        § 2.2-1837-1840

                   DEPARTMENT OF THE                                                                                                                                                                                                                                    Chapter 814, Item
 152       152     TREASURY               0901    WORKFORCE TRAINING ACCESS FUND  Funds are used for technology training.                                                                                                                                               5481
                                                                                  Assessments from insurers are credited to this fund
                                                                                  and used if there is a loss to an insurer making a
                                                                                  deposit. Disbursements from the Fund shall be on
                                                                                  warrants issued by the Comptroller to pay expenses
                                                                                  associated with the safekeeping and handling of the
                   DEPARTMENT OF THE              INSURANCE COLLATERAL ASSESSMENT securities or surety bonds deposited under the
 152       152     TREASURY               0909    FUND                            provisions of this title.                                                                                                                                                             § 38.2-1057

                                                                                        Interfund Transfers per § 3-1.01 S, Comptroller shall
                                                                                        transfer an amount estimated at $5,500,000 on or
                   DEPARTMENT OF THE                                                    before 6/30/09 to the Special Damages Fund in the
 152       152     TREASURY               0937    SPECIAL DAMAGES FUND                  Dept. of the Treasury. (Part 3 Transfer)                                                                                                                                        § 3-1.01 S
                   DEPARTMENT OF THE              GENERAL FIXED ASSET ACCOUNT
 152       152     TREASURY               1500    GROUP                                 Fixed Assets
                   DEPARTMENT OF THE
 152       152     TREASURY             Off-CARS SPANISH / AMERICAN WAR (LGIP)
                                                                                        Funds are held in a perpetual trust for the benefit of
                   DEPARTMENT OF THE                                                    Nelson and Albemarle Counties. The interest earnings
 152       152     TREASURY             Off-CARS DAWSON FUND (LGIP)                     are distributed to these counties.
                                                                                        Accounts for security deposits of insurance carriers as
                                                                                        protection to the policy holders of the Commonwealth.
                                                                                        When an insurance company goes into bankruptcy,
                                                                                        their collateral is put in the Local Government
                   DEPARTMENT OF THE                                                    Investment Pool (LGIP). Insurance collateral is not
 152       152     TREASURY             Off-CARS DEPOSITS OF INSURANCE CARRIERS         recorded on CARS.                                                                                                                                                                  38.2-1045
 152       155     TREASURY BOARD         0000   FUND NOT ON D06                        Budgetary Fund                                                                                                                                                                  Budgetary only



                                                                                                                                                                                                                                                                          39 of 486
                                                                                                                                                           STEP 1
                                                                                                                                                                                      STEP 2
Select                     Agency Name         Fund/                                                                                                Is the fund description                                         STEP 3
Control   Agency                               Fund                 Fund Name                                                                            accurate and          Complete revised fund
Agency                                         Detail                                     Fund Description                                                complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                          (Source of Funds & Nature of Allowable Expenditures)                                                                 inflow to these funds                                            and/or
                                                                                                                                                    If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                               3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                    If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                     purpose?             If yes, please provide detail


 152       155     TREASURY BOARD              0100     GENERAL                           General Fund Activity                                                                                                                                                           General


 152       155     TREASURY BOARD              0200     SPECIAL                           Operating fund


 152       155     TREASURY BOARD              0300     HIGHER EDUCATION OPERATING        HIGHER EDUCATION OPERATING
                                                                                          This fund accounts for American Recovery and
 152       155     TREASURY BOARD              1302     BUILD AMERICA BONDS FUND - ARRA   Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                        Federal

                                                                                          Accounts for loan activity of the VCBA, in anticipation
                   VIRGINIA COLLEGE BUILDING            VCBA 21ST CENTURY PROGRAM-        of the issuance of bonds to be held by an outside                                                                                                                               Title 23, Chapter
 152       941     AUTHORITY                   0817     CONSTRUCTION C                    trustee. Bond proceeds are not recorded on CARS.                                                                                                                                3.2
                   TREASURY CONSTRUCTION
 152       993     FINANCING                   0000     FUND NOT ON D06                   Budgetary Fund                                                                                                                                                                  Budgetary only
                   TREASURY CONSTRUCTION
 152       993     FINANCING                   0100     GENERAL                           General Fund Activity
                                                                                          Blended component unit recorded from Department of                                                                                                                              COV § 23-
                   TREASURY CONSTRUCTION                                                  Treasury VPBA financial statement template                                                                                                                                      38.107and § 2.2-
 152       993     FINANCING                   0820     VPBA PROJECTS                     submissions.                                                                                                                                                                    2261

                                                                                          The Literary Fund accounts for revenues from fines,
                                                                                          forfeitures, and proceeds from unclaimed property and
                                                                                          is used primarily to support public education in the
                                                                                          Commonwealth. This fund provides low interest loans
                                                                                          to school divisions for construction, renovations, and
                   DEPARTMENT OF THE                                                      expansion of school buildings. The entire fund is                                                                                                                               Sec § 22.1-142-
 152       994     TREASURY-TRUST FUNDS        0702     LITERARY FUND                     constitutionally restricted for public schools.                                                                                                                                 22.1-161

                   DEPARTMENT OF THE
 152       994     TREASURY-TRUST FUNDS        0722     MAIN STREET STATION PROPERTY      This fund is now closed




                                                                                                                                                                                                                                                                             40 of 486
                                                                                                                                                         STEP 1
                                                                                                                                                                                    STEP 2
Select                    Agency Name     Fund/                                                                                                   Is the fund description                                         STEP 3
Control   Agency                          Fund                 Fund Name                                                                               accurate and          Complete revised fund
Agency                                    Detail                                      Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                      (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                  If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                             3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                  If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                   purpose?             If yes, please provide detail




                                                                                      This fund was created to receive any proceeds from
                                                                                      any sale of all or any portion of the Commission
                                                                                      Allocation, and any gifts, grants and contributions that
                                                                                      are specifically designated for inclusion in such
                                                                                      Endowment. No part of the Endowment, neither corpus
                                                                                      nor income, or interest thereon, shall revert to the
                                                                                      general fund of the state treasury. The Endowment
                                                                                      shall be under the management and control of the
                                                                                      Treasury Board, and the Treasury Board shall have
                                                                                      such powers and authority as may be necessary to
                                                                                      exercise such management and control consistent with
                                                                                      the provisions of this section. The income of the
                                                                                      Endowment shall be paid out, not less than annually, to
                                                                                      the Fund. In addition, up to ten percent of the corpus of
                                                                                      the Endowment shall be paid to the Fund annually
                                                                                      upon request of the Commission to the Treasury
                                                                                      Board; provided, however, that upon two-thirds vote of
                                                                                      the Commission, up to fifteen percent of the corpus of
                                                                                      the Endowment shall be so paid. No use of proceeds
                   DEPARTMENT OF THE                                                  shall be made that would cause bonds issued on a tax-
 152       994     TREASURY-TRUST FUNDS   0732     TICR ENDOWMENT                     exempt basis to be deemed taxable.                                                                                                                                                § 3.1-1109.1.

                   DEPARTMENT OF THE               TOBACCO SETTLEMENT FINANCING
 152       994     TREASURY-TRUST FUNDS   0735     CORPORATION                        Fund removed in FY 09.

                   DEPARTMENT OF THE
 152       994     TREASURY-TRUST FUNDS   0763     DULLES TOLL ROAD                   Fund closed in FY 09.                                                                                                                                                             § 23-38.109
                                                                                      This fund must be excluded so as not to duplicate
                                                                                      activity in the CAFR due to the fact that VDOT also                                                                                                                               Constitution -
                   DEPARTMENT OF THE                                                  records the investments and the fund balance related                                                                                                                              Article X, section
 152       994     TREASURY-TRUST FUNDS   0765     POWHITE EXTENSION TOLL ROAD        to this activity.                                                                                                                                                                 9c
                                                                                      Proprietary Component Unit activity is included on
                   DEPARTMENT OF THE                                                  VPSA's Component Unit financial statement template                                                                                                                                Chapter 11, Title
 152       994     TREASURY-TRUST FUNDS   0769     VIRGINIA PUBLIC SCHOOL AUTHORITY   submission.                                                                                                                                                                       22.1

                                                                                      This fund accounts for statewide Local Government
                                                                                      Investment Pool (LGIP) activity. LGIP helps local
                   DEPARTMENT OF THE               LOCAL GOVERNMENT INVESTMENT        governmental entities maximize their rate of return by
 152       994     TREASURY-TRUST FUNDS   0771     POOL                               commingling their resources for investment purposes.                                                                                                                              2.2-4600 - 4605




                                                                                                                                                                                                                                                                           41 of 486
                                                                                                                                                    STEP 1
                                                                                                                                                                               STEP 2
Select                    Agency Name     Fund/                                                                                              Is the fund description                                         STEP 3
Control   Agency                          Fund                 Fund Name                                                                          accurate and          Complete revised fund
Agency                                    Detail                                  Fund Description                                                 complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                  (Source of Funds & Nature of Allowable Expenditures)                                                                  inflow to these funds                                            and/or
                                                                                                                                             If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                        3.                                          committed by legislation or                                     Site Reference
                                                                                                                                             If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                              purpose?             If yes, please provide detail


                                                                                  This fund is now closed. Prior to FY-07, this fund
                                                                                  accounted for monies that had been given to a paying
                                                                                  agent (thereby satisfying the Commonwealth's
                                                                                  obligation) and awaiting presentation of bonds and/or
                                                                                  coupons by the bondholder for payment. This
                                                                                  particular account related to some old Port Authority
                                                                                  debt. Since Treasury received notice from the paying
                                                                                  agent that all funds have been paid out (either to the
                   DEPARTMENT OF THE                                              bondholder or to Unclaimed Property). The account is
 152       994     TREASURY-TRUST FUNDS   0773     GENERAL SINKING FUND           closed.




                                                                                  This fund is comprised of a $30,000 non-expendable
                                                                                  trust fund that was donated to the state in the 1940's.
                                                                                  The interest on the funds is divided and paid to two
                                                                                  local high schools. Due to the fact that the beneficiary
                                                                                  is external to the state, this will be classified as a
                                                                                  private purpose fund.

                                                                                  NOTE: This fund also accounts for other
                                                                                  miscellaneous activity, such as suspense items, and
                                                                                  payments (GLA 955/956). Directive supplemental
                                                                                  information submission specifies non-private-purpose
                                                                                  activity. The LGIP related amounts recorded in GLA
                                                                                  955 and GLA 956 are excluded from the CAFR due to
                                                                                  the fact that LGIP is recorded from agency 994, fund
                                                                                  0771 and Department of Treasury account histories.
                                                                                  Also, the fund includes the Wallace Foundation Grant,
                                                                                  issued to and administered by DOE, to support the
                                                                                  second phase of Virginia's State Action for Education
                   DEPARTMENT OF THE                                              Leadership Project. At 6/30/07, the invested balance
 152       994     TREASURY-TRUST FUNDS   0774     MISCELLANEOUS TRUST FUNDS      for the Wallace Grant was $221,837.46.
                                                                                                                                                                                                                                                                   Constitution -
                   DEPARTMENT OF THE                                                                                                                                                                                                                               Article X, section
 152       994     TREASURY-TRUST FUNDS   0776     9-C HIGHER EDUCATION BONDS     9-C HIGHER EDUCATION BONDS                                                                                                                                                       9c
                                                                                                                                                                                                                                                                   Constitution -
                   DEPARTMENT OF THE                                                                                                                                                                                                                               Article X, section
 152       994     TREASURY-TRUST FUNDS   0777     9-D HIGHER EDUCATION BONDS     9-D HIGHER EDUCATION BONDS                                                                                                                                                       9d
                                                                                                                                                                                                                                                                   Constitution -
                   DEPARTMENT OF THE                                              Higher Education activity included on UVA higher                                                                                                                                 Article X, section
 152       994     TREASURY-TRUST FUNDS   0779     UVA HOSPITAL BOND FUND         education financial statement template submission.                                                                                                                               9d
                                                                                                                                                                                                                                                                   Constitution -
                   DEPARTMENT OF THE                                              Higher Education activity included on VPI's higher                                                                                                                               Article X, section
 152       994     TREASURY-TRUST FUNDS   0780     VPI BOND FUNDS                 education financial statement template submission.                                                                                                                               9d
                                                                                  This fund accounts for bond proceeds for 9B bond                                                                                                                                 Constitution -
                   DEPARTMENT OF THE                                              projects and is reported as Capital Projects in the                                                                                                                              Article X, section
 152       994     TREASURY-TRUST FUNDS   0781     GENERAL OBLIGATION BOND FUND   CAFR.                                                                                                                                                                            9b

                                                                                                                                                                                                                                                                      42 of 486
                                                                                                                                                                STEP 1
                                                                                                                                                                                           STEP 2
Select                     Agency Name    Fund/                                                                                                          Is the fund description                                         STEP 3
Control   Agency                          Fund                   Fund Name                                                                                    accurate and          Complete revised fund
Agency                                    Detail                                           Fund Description                                                    complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                           (Source of Funds & Nature of Allowable Expenditures)                                                                     inflow to these funds                                            and/or
                                                                                                                                                         If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                    3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                         If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                          purpose?             If yes, please provide detail
                                                                                           This fund must be excluded so as not to duplicate
                                                                                           activity in the CAFR due to the fact that VDOT also                                                                                                                                 Constitution -
                   DEPARTMENT OF THE                                                       records the investments and the fund balance related                                                                                                                                Article X, section
 152       994     TREASURY-TRUST FUNDS   0782     COLEMAN BRIDGE FUND                     to this activity.                                                                                                                                                                   9c

                   DEPARTMENT OF THE                                                       This activity is long-term in nature and will be recorded
 152       994     TREASURY-TRUST FUNDS   0800     DEBT SERVICE                            in the CAFR from manual adjusting entries.

                   DEPT OF TREASURY-
 152       996     STATEWIDE ACTIVITIES   0100     GENERAL                                 General Fund Activity                                                                                                                                                               General
                                                                                           This is component unit activity and will be included in
                   DEPT OF TREASURY-                                                       the component unit financial statement template/
 152       996     STATEWIDE ACTIVITIES   0474     COMMONWEALTH PORT FUND                  financial statement submissions.                                                                                                                                                    § 33.1-23.03:2
                   DEPARTMENT OF MOTOR
 154       154     VEHICLES               0000     FUND NOT ON D06                         Budgetary Fund                                                                                                                                                                      Budgetary only

                   DEPARTMENT OF MOTOR
 154       154     VEHICLES               0100     GENERAL                                 General Fund Activity                                                                                                                                                               General

                   DEPARTMENT OF MOTOR                                             This fund is for receipts from donations, gifts, and loans
 154       154     VEHICLES               0200     SPECIAL                         to be used for alcohol safety education.                                                                                                                                                    § 18.2-271.1
                                                                                   Accounts for fees collected to license motor vehicle
                                                                                   dealers and salespersons and various other fees.
                   DEPARTMENT OF MOTOR                                             Funds are transferred to the Motor Vehicle Dealer
 154       154     VEHICLES               0212     MOTOR VEHICLE DEALER BOARD FUND Board.                                                                                                                                                                                      § 46.2-1503.3.

                                                                                           Accounts for a portion of the vehicle registration fees
                                                                                           which are collected at DMV. Funds are transferred to
                                                                                           the Dept of Health to provide funding for rescue squad
                   DEPARTMENT OF MOTOR             SPECIAL EMERGENCY MEDICAL               operations. (25% of funds returned to locality to
 154       154     VEHICLES               0213     SERVICE                                 provide training and equipment--local revenue account)                                                                                                                              § 46.2-694

                                                                                           In addition to any other fees imposed, at the time of
                                                                                           registration the owner of every motor vehicle, trailer, or
                                                                                           semi trailer required to be registered in this
                                                                                           Commonwealth shall pay to the Department of Motor
                                                                                           Vehicles one dollar and fifty cents per year of
                                                                                           registration or, in the case of trailers and semi trailers,
                                                                                           such other fee as is provided in § 46.2-694.1, to be
                                                                                           paid into the state treasury and set aside for the
                                                                                           payment of the administrative costs of the official motor
                   DEPARTMENT OF MOTOR                                                     vehicle safety inspection program as appropriated by                                                                                                                                Code of VA §
 154       154     VEHICLES               0269     ADDITIONAL REGISTRATION FEE FUND        the General Assembly.                                                                                                                                                               46.2-1168

                   DEPARTMENT OF MOTOR             STATE CENTRAL GARAGE POOL                                                                                                                                                                                                   Code of Virginia
 154       154     VEHICLES               0271     VEHICLES                          Fund no longer used                                                                                                                                                                       Section 2.2-1179
                   DEPARTMENT OF MOTOR             SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                           COV § 2.2-1124
 154       154     VEHICLES               0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                      & § 2.2-1125

                   DEPARTMENT OF MOTOR
 154       154     VEHICLES               0400     COMMONWEALTH TRANSPORTATION             Fund no longer used                                                                                                                                                                 §33.1-23.03:1

                                                                                                                                                                                                                                                                                  43 of 486
                                                                                                                                                         STEP 1
                                                                                                                                                                                    STEP 2
Select                    Agency Name    Fund/                                                                                                    Is the fund description                                         STEP 3
Control   Agency                         Fund                   Fund Name                                                                              accurate and          Complete revised fund
Agency                                   Detail                                           Fund Description                                              complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                          (Source of Funds & Nature of Allowable Expenditures)                                                               inflow to these funds                                            and/or
                                                                                                                                                  If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                             3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                  If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                   purpose?             If yes, please provide detail

                                                                                   Accounts for fees charged for a learner's permit. The
                                                                                   fee collected is credited to the Driver Education Fund
                                                                                   and "expended as provided by law." Funds are
                                                                                   transferred to the Department of Education and are
                   DEPARTMENT OF MOTOR                                             used to operate driver's education programs in the
 154       154     VEHICLES              0406     DRIVER EDUCATION                 public schools.                                                                                                                                                                      § 46.2-343
                                                                                   Accounts for taxes and fees collected by the
                   DEPARTMENT OF MOTOR                                             Commonwealth to be distributed to localities or other
 154       154     VEHICLES              0407     INTERNATIONAL REG MOTOR VEHICLES states.                                                                                                                                                                              § 46.2-703
                                                                                   Accounts for taxes and fees collected by the
                   DEPARTMENT OF MOTOR            IFTA OTHER STATES' FUEL USAGE    Commonwealth to be distributed to localities or other
 154       154     VEHICLES              0408     TAXES                            states.                                                                                                                                                                              § 58.1-2701
                                                                                                                                                                                                                                                                        Code of VA §
                                                                                          Accounts for various taxes and civil penalties. Funds                                                                                                                         33.1-23.1, §46.2-
                   DEPARTMENT OF MOTOR            HIGHWAY MAINTENANCE AND                 are used for highway maintenance and administrative                                                                                                                           206, and §58.1-
 154       154     VEHICLES              0410     OPERATING FUND                          costs.                                                                                                                                                                        2701
                                                                                          Receipts from taxes on motor vehicle rentals are
                                                                                          credited to this fund and used for acquiring and
                   DEPARTMENT OF MOTOR                                                    improving railroad equipment and freight/passenger                                                                                                                            Code of VA, §
 154       154     VEHICLES              0426     RAIL ENHANCEMENT FUND                   railroad purposes.                                                                                                                                                            33.1-221.1:1.1

                                                                                                                                                                                                                                                                        Federal Code
                                                                                          These are proceeds from federal asset confiscation.                                                                                                                           21USC Section
                   DEPARTMENT OF MOTOR                                                    The funds are allocated back to the states, but have                                                                                                                          881 and VA Code
 154       154     VEHICLES              0429     FEDERAL ASSET FORFEITURE FUND           federal stipulations.                                                                                                                                                         § 19.2-386.14

                                                                                   Accounts for proceeds from the sale of forfeited
                                                                                   property and used for the costs of sale, legal fees and
                                                                                   expenses related to acquiring the property. Remaining
                                                                                   amounts are to be used for administrative costs and
                   DEPARTMENT OF MOTOR                                             distributed to the localities that participated in the
 154       154     VEHICLES              0430     STATE ASSET FORFEITURE FUND      investigation leading to the forfeiture.                                                                                                                                             § 19.2-386.12.
                                                                                   Accounts for fees collected for the issuance of
                                                                                   motorcycle registration, learners permit, etc. Funds are
                   DEPARTMENT OF MOTOR            MOTORCYCLE RIDER SAFETY TRAINING used to finance the cost of the Motorcycle Rider Safety
 154       154     VEHICLES              0451     PROGRAM                          Training Program.                                                                                                                                                                    § 46.2-1191

                   DEPARTMENT OF MOTOR
 154       154     VEHICLES              0452     TRAFFIC SAFETY FUND                     Fund no longer used

                   DEPARTMENT OF MOTOR                                                    Accounts for various fees and taxes. Funds are used
 154       154     VEHICLES              0454     MOTOR VEHICLE SPECIAL FUND              for operational activity.                                                                                                                                                     §46.2-206
                                                                                          Accounts for fees that are assessed to commercial
                   DEPARTMENT OF MOTOR            MOTOR CARRIER PERMITS/SINGLE            trucks. Funds are used for motor carrier enforcement
 154       154     VEHICLES              0455     STATE REG F                             by DMV and State Police.                                                                                                                                                      § 46.2-2018.1
                                                                                          Accounts for taxes and fees collected by the
                   DEPARTMENT OF MOTOR            SINGLE STATE REGISTRATION FEE -         Commonwealth to be distributed to localities or other
 154       154     VEHICLES              0459     OTHER ST                                states.                                                                                                                                                                       § 46.2 -761



                                                                                                                                                                                                                                                                           44 of 486
                                                                                                                                                         STEP 1
                                                                                                                                                                                    STEP 2
Select                    Agency Name    Fund/                                                                                                    Is the fund description                                         STEP 3
Control   Agency                         Fund                 Fund Name                                                                                accurate and          Complete revised fund
Agency                                   Detail                                     Fund Description                                                    complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                    (Source of Funds & Nature of Allowable Expenditures)                                                                     inflow to these funds                                            and/or
                                                                                                                                                  If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                             3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                  If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                   purpose?             If yes, please provide detail
                                                                                    Accounts for aviation fuel tax and sales & use tax on
                   DEPARTMENT OF MOTOR                                              airplane sales. Funds are transferred to Dept. of
 154       154     VEHICLES              0461     AVIATION FEES AND TAXES           Aviation.                                                                                                                                                                           § 58.1-2217

                   DEPARTMENT OF MOTOR
 154       154     VEHICLES              0470     PARKING                           Accounts for parking fees.                                                                                                                                                          § 4-604
                                                                                    Accounts for tolls and other revenues derived from
                                                                                    transportation projects and appropriations from the                                                                                                                                 Section § 3-
                                                                                    General Assembly. Money can only be borrowed from                                                                                                                                   1.03B,C of
                                                                                    the Transportation Trust Fund if certain restrictions are                                                                                                                           Chapter 1073 and
                   DEPARTMENT OF MOTOR                                              met in accordance with the Appropriation Act.                                                                                                                                       Code of VA §
 154       154     VEHICLES              0471     TRANSPORTATION TRUST FUND         Repayment must be made.                                                                                                                                                             33.1-23.03:1



                                                                                    This fund provides funding of specified transportation
                                                                                    projects throughout the Commonwealth. Deposits into
                                                                                    this fund include (1) additional revenues attributable to
                                                                                    the Virginia Fuels Tax Act; (2) Transportation Trust
                                                                                    Fund and Highway Maintenance Operating Fund
                                                                                    revenues above the amount currently forecast and
                                                                                    programmed; (3) beginning July 1, 2002, one-third of
                                                                                    insurance license tax revenues; and (4) any other
                                                                                    appropriations. Distribution of its funds include (1) any
                                                                                    projects designated by the CTB; (2) payment to any
                                                                                    authority, locality, commission or other entity; and (3) to
                                                                                    support, secure, or leverage financing projects
                   DEPARTMENT OF MOTOR                                              approved by the CTB. Per the Code of Virginia, this
 154       154     VEHICLES              0473     PRIORITY TRANSPORTATION FUND      fund is part of the Transportation Trust Fund.                                                                                                                                      33.1-23.03:8 A3

                   DEPARTMENT OF MOTOR            RECYCLABLE MATERIAL SALES-NON-                                                                                                                                                                                        Code of VA § 4-
 154       154     VEHICLES              0486     GEN-NON-HI                        Accounts for recyclable material sales.                                                                                                                                             1.05b

                   DEPARTMENT OF MOTOR            SURPLUS SUPPLIES & EQUIP SALES-
 154       154     VEHICLES              0488     NON-GEN-N                         Accounts for sale of surplus supplies and equipment.                                                                                                                                § 2.1-457



                                                                                    This fund is reported in the CAFR as part of the
                                                                                    Commonwealth Transportation special revenue fund,
                                                                                    but the cash at June 30 is transferred out and reported
                                                                                    in the Other special revenue fund. The cash comes
                                                                                    from the $500 uninsured motorist fee people must pay
                                                                                    to drive a car if they are uninsured and the penalty that
                                                                                    individuals are assessed if they are caught driving
                                                                                    without insurance. The cash balance less DMV's
                                                                                    operating expenses is transferred to SCC (Fund 0700)
                                                                                    after year end. SCC pays funds to insurance
                   DEPARTMENT OF MOTOR                                              companies when a loss occurs involving an uninsured
 154       154     VEHICLES              0700     TRUST AND AGENCY                  motorist based on a pre-established formula.                                                                                                                                        § 46.2-706-710



                                                                                                                                                                                                                                                                          45 of 486
                                                                                                                                                           STEP 1
                                                                                                                                                                                      STEP 2
Select                    Agency Name    Fund/                                                                                                      Is the fund description                                         STEP 3
Control   Agency                         Fund                   Fund Name                                                                                accurate and          Complete revised fund
Agency                                   Detail                                            Fund Description                                               complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                           (Source of Funds & Nature of Allowable Expenditures)                                                                inflow to these funds                                            and/or
                                                                                                                                                    If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                               3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                    If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                     purpose?             If yes, please provide detail


                                                                                           The Literary Fund accounts for revenues from fines,
                                                                                           forfeitures, and proceeds from unclaimed property and
                                                                                           is used primarily to support public education in the
                                                                                           Commonwealth. This fund provides low interest loans
                                                                                           to school divisions for construction, renovations, and
                   DEPARTMENT OF MOTOR                                                     expansion of school buildings. The entire fund is
 154       154     VEHICLES              0702     LITERARY FUND                            constitutionally restricted for public schools.                                                                                                                                § 46.2.-1138
                                                                                           This fund accounts for penalties collected from car
                                                                                           dealers/car salesmen. When someone buys a
                                                                                           "lemon," they can collect some reimbursement from
                   DEPARTMENT OF MOTOR            MOTOR VEHICLE TRANSACTION                this fund. Interest is retained in the fund and can be
 154       154     VEHICLES              0707     RECOVERY FUND                            used for administrative costs.                                                                                                                                                 § 46.2-1527.1.

                   DEPARTMENT OF MOTOR            MOTOR VEHICLE RENTAL TAX-VPBA            DMV collects a 2 % fee on motor vehicles and holds it
 154       154     VEHICLES              0712     DEBT SERVI                               until it is used to help debt-service STARS debt.                                                                                                                              § 58.1-2402
                   DEPARTMENT OF MOTOR            HAMPTON ROADS TRANSPORTATION             This fund accounts for local monies collected under
 154       154     VEHICLES              0713     AUTHORITY FUND                           HB3202 for HRTA.                                                                                                                                                               § 58.1-2402.1.
                   DEPARTMENT OF MOTOR            NORTHERN VA TRANSPORTATION
 154       154     VEHICLES              0714     AUTHORITY FUN                            Fund no longer used
                   DEPARTMENT OF MOTOR
 154       154     VEHICLES              0716     TRANSPORTATION AUTHORITY FUND            Fund no longer used

                                                                                   DMV collects this on behalf of localities (currently only
                                                                                   VA Beach) for locality registration. A processing fee
                   DEPARTMENT OF MOTOR            LOCAL VEHICLE REGISTRATION       has been withheld prior to deposit in this fund. These
 154       154     VEHICLES              0725     PROGRAM FUND                     funds will be distributed to the locality.                                                                                                                                             §46.2-756
                                                                                   Accounts for taxes and fees collected by the
                   DEPARTMENT OF MOTOR                                             Commonwealth to be distributed to localities or other
 154       154     VEHICLES              0745     ADDITIONAL AUTOMOBILE RENTAL TAX states.                                                                                                                                                                                § 58.1-2402
                                                                                   Accounts for taxes and fees collected by the
                   DEPARTMENT OF MOTOR                                             Commonwealth to be distributed to localities or other
 154       154     VEHICLES              0746     MOBILE HOME SALES TAX            states.                                                                                                                                                                                § 58.1-2425
                                                                                This fund accounts for a tax assessed on fuel. Funds
                                                                                are transferred to DEQ and used to fund
                   DEPARTMENT OF MOTOR            UNDERGROUND PETROLEUM STORAGE reimbursement claims for remediation of gas and oil
 154       154     VEHICLES              0748     TANK FUND                     spills.                                                                                                                                                                                   § 62.1-44.34:11

                   DEPARTMENT OF MOTOR                                                     Accounts for fees that are used for grants to trauma                                                                                                                           Per Code of VA -
 154       154     VEHICLES              0902     TRAUMA CENTER FUND                       centers for treating victims of automobile accidents                                                                                                                           § 18.2-270.01 B



                                                                                           Contributions are credited to this fund and then                                                                                                                               Code of VA - §
                   DEPARTMENT OF MOTOR            VA DONOR REGISTRY & PUBLIC               transferred to the Department of Health to be used to                                                                                                                          32.1-292.2 and §
 154       154     VEHICLES              0905     AWARENESS FUND                           administer the VA Donor Registry.                                                                                                                                              46.2-342




                                                                                                                                                                                                                                                                             46 of 486
                                                                                                                                                            STEP 1
                                                                                                                                                                                       STEP 2
Select                    Agency Name      Fund/                                                                                                     Is the fund description                                         STEP 3
Control   Agency                           Fund                 Fund Name                                                                                 accurate and          Complete revised fund
Agency                                     Detail                                     Fund Description                                                     complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                      (Source of Funds & Nature of Allowable Expenditures)                                                                      inflow to these funds                                            and/or
                                                                                                                                                     If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                     If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                      purpose?             If yes, please provide detail


                                                                                      This fund accounts for monies appropriated by the
                                                                                      General Assembly for the purpose of providing financial
                                                                                      assistance to rescue squads and other emergency
                                                                                      medical services organizations in the Commonwealth,
                                                                                      providing training for emergency medical service
                                                                                      personnel and purchasing equipment needed by such                                                                                                                                    Code of Virginia
                   DEPARTMENT OF MOTOR              VIRGINIA RESCUE SQUADS            rescue squads and organizations. In addition, this fund                                                                                                                              Section 32.1-
 154       154     VEHICLES                0910     ASSISTANCE FUND                   also includes any interest earned.                                                                                                                                                   111.12

                                                                                      Accounts for grants, donations, bequest from public
                                                                                      and private sources, and a portion of fees collected by
                                                                                      DMV for suspended or revoked licenses. Funds are
                   DEPARTMENT OF MOTOR              COMMONWEALTH NEUROTRAUMA          used to prevent and/or improve treatment of traumatic
 154       154     VEHICLES                0915     INITIATIVE TRUS                   spinal cord or brain injuries.                                                                                                                                                       § 51.5-12.2B
                                                                                      Accounts for additional registration fees imposed on
                                                                                      the owner of any motor vehicle by DMV. Funds are
                   DEPARTMENT OF MOTOR              VEHICLE EMISSIONS INSPECTION      used to cover the costs of the emissions inspection
 154       154     VEHICLES                0919     PROGRAM FUND                      program.                                                                                                                                                                             § 46.2-1182.2.


                                                                                      This fund accounts for monies collected on all
                                                                                      specialized license plates for the Commonwealth.
                                                                                      Previously certain funds collected went to specific
                                                                                      license plates, now one fund and RSC will collect all
                   DEPARTMENT OF MOTOR                                                the money. The funds received will then be distributed
 154       154     VEHICLES                0922     SPECIAL LICENSE PLATES FUND       to the entities who are to receive the funds.                                                                                                                                        § 46.2 -725

                   DEPARTMENT OF MOTOR
 154       154     VEHICLES                0925     VIRGINIA 400TH ANNIVERSARY FUND   Fund no longer used

                                                                                      This fund accounts for the proceeds from the sale of
                   DEPARTMENT OF MOTOR                                                special license plates that are distributed to localities to
 154       154     VEHICLES                0928     DOG AND CAT STERILIZATION FUND    cover costs of spaying and neutering dogs and cats.                                                                                                                                  § 46.2 -729

                   DEPARTMENT OF MOTOR
 154       154     VEHICLES                1000     FEDERAL TRUST                     This fund accounts for Federal funds.                                                                                                                                                Federal
                   DEPARTMENT OF MOTOR              GENERAL FIXED ASSET ACCOUNT
 154       154     VEHICLES                1500     GROUP                             Fixed Assets


                                                                                      Certificates of deposit not with the Treasurer of Virginia
                   DEPARTMENT OF MOTOR             DEPOSITS FROM RETAILERS AGENCY     are refundable deposits from motor fuel retailers to
 154       154     VEHICLES               Off-CARS FUND                               ensure their performance meets regulatory standards.

                                                                                      Activity accounts for local fund deposits-in-transit that
                   DEPARTMENT OF MOTOR                                                are not recorded on CARS. CAFR information is
 154       154     VEHICLES               Off-CARS DMV DEPOSITS IN TRANSIT            obtained from supplemental information submission.
                   MOTOR VEHICLE DEALER
 154       506     BOARD                   0000     FUND NOT ON D06                   Budgetary Fund                                                                                                                                                                       Budgetary only


                                                                                                                                                                                                                                                                              47 of 486
                                                                                                                                                           STEP 1
                                                                                                                                                                                      STEP 2
Select                    Agency Name     Fund/                                                                                                     Is the fund description                                         STEP 3
Control   Agency                          Fund                   Fund Name                                                                               accurate and          Complete revised fund
Agency                                    Detail                                          Fund Description                                                complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                          (Source of Funds & Nature of Allowable Expenditures)                                                                 inflow to these funds                                            and/or
                                                                                                                                                    If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                               3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                    If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                     purpose?             If yes, please provide detail
                   MOTOR VEHICLE DEALER
 154       506     BOARD                  0100     GENERAL                                General Fund Activity                                                                                                                                                           General
                   MOTOR VEHICLE DEALER                                                   All Activity Related to Coding Error Corrected by
 154       506     BOARD                  0200     SPECIAL                                Agency.
                                                                                   Accounts for fees collected to license motor vehicle
                                                                                   dealers and salespersons and various other fees.
                   MOTOR VEHICLE DEALER                                            Funds are transferred to the Motor Vehicle Dealer
 154       506     BOARD                  0212     MOTOR VEHICLE DEALER BOARD FUND Board.                                                                                                                                                                                 § 46.2-1503.3.
                                                                                   This fund accounts for penalties collected from car
                                                                                   dealers/car salesmen. When someone buys a
                   MOTOR VEHICLE DEALER            MOTOR VEHICLE TRANSACTION       "lemon," they can collect some reimbursement from
 154       506     BOARD                  0707     RECOVERY FUND                   this fund.                                                                                                                                                                             § 46.2-1527.1.
                   MOTOR VEHICLE DEALER            GENERAL FIXED ASSET ACCOUNT
 154       506     BOARD                  1500     GROUP                           Fixed Assets
                   TOWING AND RECOVERY
 154       507     OPERATIONS             0000     FUND NOT ON D06                        Budgetary Fund                                                                                                                                                                  Budgetary only
                   TOWING AND RECOVERY
 154       507     OPERATIONS             0100     GENERAL                                General Fund Activity

                   TOWING AND RECOVERY                                                    Per 46.2-2801, funds are used to pay the expenses                                                                                                                               Code of VA §
 154       507     OPERATIONS             0200     SPECIAL                                incurred by the Board.                                                                                                                                                          46.2-2801

                                                                                          This fund is for fees collected and accrued interest to                                                                                                                         Code of Virginia §
                   TOWING AND RECOVERY             BOARD OF TOWING AND RECOVERY           be disbursed upon warrants of the comptroller. Funds                                                                                                                            46.2-2804, § 46.2-
 154       507     OPERATIONS             0225     OPERATORS FUND                         are used to pay the expenses incurred by the Board.                                                                                                                             2801
                                                                                          Accounts for fees paid for parking vehicles in state
                                                                                          parking lots and used for parking facilities as
                   TOWING AND RECOVERY                                                    determined by the Governor, for payment of costs for                                                                                                                            Appropriation Act
 154       507     OPERATIONS             0270     PARKING                                the provision of vehicle parking spaces.                                                                                                                                        §4-6.04c

                   TOWING AND RECOVERY
 154       507     OPERATIONS             0470     TITLE NOT FOUND                        No year end balance
                   DEPARTMENT OF MOTOR
 154       510     VEHICLES TRANSFER PA   0000     FUND NOT ON D06                        Budgetary Fund                                                                                                                                                                  Budgetary only


                                                                                          Per review of LIS, Code of VA,§46.2-206, the Motor
                                                                                          Vehicle Special Fund Accounts for various fees and
                                                                                          taxes. Funds shall constitute special funds within the
                                                                                          Commonwealth Transportation Fund to be expended (i)
                                                                                          under the direction of the Commonwealth
                                                                                          Transportation Commissioner for the construction,
                                                                                          reconstruction, and maintenance of roads and bridges
                                                                                          in the state highway system, interstate system, and
                                                                                          secondary system of state highways and (ii) as
                                                                                          authorized by the Commissioner for the expenses
                                                                                          incident to the maintenance of the Department,
                   DEPARTMENT OF MOTOR                                                    including its customer service centers, and for other                                                                                                                           Code of VA,§46.2-
 154       510     VEHICLES TRANSFER PA   0454     MOTOR VEHICLE SPECIAL FUND             expenses incurred in the enforcement of this title.                                                                                                                             206




                                                                                                                                                                                                                                                                             48 of 486
                                                                                                                                                               STEP 1
                                                                                                                                                                                          STEP 2
Select                    Agency Name     Fund/                                                                                                         Is the fund description                                         STEP 3
Control   Agency                          Fund                    Fund Name                                                                                  accurate and          Complete revised fund
Agency                                    Detail                                            Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                            (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                        If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                   3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                        If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                         purpose?             If yes, please provide detail
                                                                                    This fund accounts for taxes and fees collected by the
                   DEPARTMENT OF MOTOR                                              Commonwealth to be distributed to localities or other
 154       510     VEHICLES TRANSFER PA   0745     ADDITIONAL AUTOMOBILE RENTAL TAX states.                                                                                                                                                                                   § 58.1-2402
                                                                                    This fund accounts for taxes and fees collected by the
                   DEPARTMENT OF MOTOR                                              Commonwealth to be distributed to localities or other
 154       510     VEHICLES TRANSFER PA   0746     MOBILE HOME SALES TAX            states.                                                                                                                                                                                   § 58.1-2425
                                                                                    This fund accounts for federal grants that belong to
                   DEPARTMENT OF MOTOR                                              Agency 510, these were previously recorded under
 154       510     VEHICLES TRANSFER PA   1000     FEDERAL TRUST                    Agency 154.                                                                                                                                                                               Federal
                   DEPARTMENT OF MOTOR
                   VEHICLES - TRANSFER
 154       530     PAYMENTS               0000     FUND NOT ON D06                          Budgetary Fund                                                                                                                                                                    Budgetary only



                                                                                            Accounts for various fees and taxes. Funds shall
                                                                                            constitute special funds within the Commonwealth
                                                                                            Transportation Fund to be expended (i) under the
                                                                                            direction of the Commonwealth Transportation
                                                                                            Commissioner for the construction, reconstruction, and
                                                                                            maintenance of roads and bridges in the state highway
                                                                                            system, interstate system, and secondary system of
                                                                                            state highways and (ii) as authorized by the
                                                                                            Commissioner for the expenses incident to the
                   DEPARTMENT OF MOTOR                                                      maintenance of the Department, including its customer
                   VEHICLES - TRANSFER                                                      service centers, and for other expenses incurred in the                                                                                                                           Code of VA,§46.2-
 154       530     PAYMENTS               0454     MOTOR VEHICLE SPECIAL FUND               enforcement of this title.                                                                                                                                                        206
                   DEPARTMENT OF MOTOR                                              Per Code of VA - § 58.1-2402, this fund accounts for
                   VEHICLES - TRANSFER                                              taxes and fees collected for dist. To localities or other
 154       530     PAYMENTS               0745     ADDITIONAL AUTOMOBILE RENTAL TAX states.                                                                                                                                                                                   § 58.1-2402
                   DEPARTMENT OF MOTOR                                                      Per Code of VA - § 58.1-2425, this fund accounts for
                   VEHICLES - TRANSFER                                                      taxes and fees collected for dist. To localities or other
 154       530     PAYMENTS               0746     MOBILE HOME SALES TAX                    states.                                                                                                                                                                           § 58.1-2425
                   DEPARTMENT OF MOTOR
                   VEHICLES - TRANSFER
 154       530     PAYMENTS               1000     FEDERAL TRUST                            This fund accounts for Federal funds.                                                                                                                                             Federal
                   DEPARTMENT OF STATE
 156       156     POLICE                 0000     FUND NOT ON D06                          Budgetary Fund                                                                                                                                                                    Budgetary only

                   DEPARTMENT OF STATE
 156       156     POLICE                 0100     GENERAL                                  General Fund Activity                                                                                                                                                             General

                   DEPARTMENT OF STATE                                                      This fund is used for revenue received in the current
 156       156     POLICE                 0200     SPECIAL                                  year to cover overtime expenditures from the prior year.




                                                                                                                                                                                                                                                                                49 of 486
                                                                                                                                                        STEP 1
                                                                                                                                                                                   STEP 2
Select                    Agency Name    Fund/                                                                                                   Is the fund description                                         STEP 3
Control   Agency                         Fund                 Fund Name                                                                               accurate and          Complete revised fund
Agency                                   Detail                                    Fund Description                                                    complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                   (Source of Funds & Nature of Allowable Expenditures)                                                                     inflow to these funds                                            and/or
                                                                                                                                                 If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                            3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                 If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                  purpose?             If yes, please provide detail



                                                                                   This fund accounts for the background investigation fee
                                                                                   on prospective gun buyers that is charged to gun
                                                                                   dealers. Fees are used to support the administrative
                                                                                   costs of performing the background check. Per code,
                                                                                   all licensed firearms dealers shall collect a fee of $2 for
                                                                                   every transaction for which a criminal history record
                                                                                   information check is required pursuant to this section,
                                                                                   except that a fee of $5 shall be collected for every
                                                                                   transaction involving an out-of-state resident. Such fee
                                                                                   shall be transmitted to the Department of State Police
                                                                                   by the last day of the month following the sale for
                                                                                   deposit in a special fund for use by the State Police to
                   DEPARTMENT OF STATE            FIREARMS TRANSACTION PROGRAM     offset the cost of conducting criminal history record                                                                                                                               Code of Virginia
 156       156     POLICE                0201     FUND                             information checks under the provisions of this section.                                                                                                                            18.2-308.2:2 J1


                                                                                   This fund accounts for the police radio maintenance fee
                                                                                   that is charged to other state agencies when the Dept.
                                                                                   of State Police performs maintenance on these
                                                                                   agency's police radios. Fees are used to support the
                   DEPARTMENT OF STATE                                             cost of maintaining the radios. This fund was formerly
 156       156     POLICE                0205     ELECTRONIC MAINTENANCE FUND      part of fund 0200 at agency 156.


                                                                                   This fund accounts for a 10% administrative fee that is
                                                                                   added to other state agency's police patrol bills (for
                                                                                   example, VDOT receives a bill from State police for
                                                                                   state highway patrol in construction areas). Per the
                                                                                   Governor, these funds are to be used for salary inequity
                   DEPARTMENT OF STATE                                             adjustments for sworn state police officers. This fund
 156       156     POLICE                0206     NON-FEDERAL 10% ADMIN FEE FUND   was formerly part of fund 0200 at agency 156.

                                                                                                                                                                                                                                                                       Per the 2004 Acts
                                                                                   Per the 2004 Acts of Assembly approved 6/25/2004,                                                                                                                                   of Assembly
                                                                                   item 307-F, The Department of Health is required to                                                                                                                                 approved
                   DEPARTMENT OF STATE                                             transfer $1,045,375 to the Department of State Police                                                                                                                               6/25/2004, item
 156       156     POLICE                0210     MED-FLIGHT OPERATIONS            for aviation (med-flight) operations.                                                                                                                                               307-F

                                                                                   This fund accounts for non-general funding from DMV                                                                                                                                  2010
                                                                                   for the purpose of maintaining data lines (computer                                                                                                                                 Appropriation Act
                   DEPARTMENT OF STATE                                             services.) This fund was formerly part of fund 0200 at                                                                                                                              Item 419 and
 156       156     POLICE                0214     DATA LINES FUND                  agency 156.                                                                                                                                                                         Code of VA 52-12

                                                                                   This fund accounts for the background investigation fee                                                                                                                             2010
                                                                                   that is charged to various entities (churches, schools,                                                                                                                             Appropriation Act
                                                                                   etc.) Fees are used to support the administrative costs                                                                                                                             Item 419 and
                   DEPARTMENT OF STATE                                             of performing the background check. This fund was                                                                                                                                   Code of VA 18.2-
 156       156     POLICE                0220     CONCEALED WEAPONS PROGRAM        formerly part of fund 0200 at agency 156.                                                                                                                                           308 J1


                                                                                                                                                                                                                                                                          50 of 486
                                                                                                                                                             STEP 1
                                                                                                                                                                                        STEP 2
Select                    Agency Name    Fund/                                                                                                        Is the fund description                                         STEP 3
Control   Agency                         Fund                   Fund Name                                                                                  accurate and          Complete revised fund
Agency                                   Detail                                           Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                          (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                      If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                 3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                      If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                       purpose?             If yes, please provide detail
                                                                                                                                                                                                                                                                            2010 Acts of
                   DEPARTMENT OF STATE                                                    Accounts for the sale of surplus police cars and the                                                                                                                              Assembly ITEM
 156       156     POLICE                0221     STATE POLICE SALES MTR VEHICLES         purchase of police cars.                                                                                                                                                          410, Chapter 874


                                                                                          This fund is the Help Eliminate Auto Theft Fund. SCC
                                                                                          collects a fee from individuals' automobile insurance
                                                                                          policies. SCC transfers these funds to State Police
                                                                                          and they are used to support the cost of locating stolen
                   DEPARTMENT OF STATE                                                    vehicles and deterring future auto thefts. This fund was
 156       156     POLICE                0225     HEAT                                    formerly part of fund 0200 at agency 156.                                                                                                                                         § 38.2-414.

                                                                                          Accounts for fee for responding to requests for
                   DEPARTMENT OF STATE                                                    information from the Registry. Funds are used to
 156       156     POLICE                0227     SEX OFFENDER REGISTRY FUND              support administrative costs of maintaining the registry.                                                                                                                         § 9.1-900
                                                                                          Proceeds come from the Federal Government for
                                                                                          VSP's share of the Purdue Frederick Co. Plea
                                                                                          agreement. VSP will use the funds for training,
                   DEPARTMENT OF STATE            PURDUE FREDERICK CO FED ASSET           equipment and vehicles. Funds to be used based on
 156       156     POLICE                0228     FORFEITURE                              US Dept of Justice guidelines.                                                                                                                                                    Federal Regs


                                                                                          Proceeds come from the Federal Government for
                                                                                          forfeited drug assets in federal cases. State Police
                                                                                          disburses the funds for any law enforcement
                                                                                          expenditures. If State Police filed the case on behalf of
                                                                                          a task force, State Police will also cut checks to local                                                                                                                          Federal Code
                   DEPARTMENT OF STATE                                                    law enforcement agencies who were involved in the                                                                                                                                 21USC Section
 156       156     POLICE                0229     FEDERAL ASSET FORFEITURE FUND           case. See Federal Code 21USC Section 881.                                                                                                                                         881


                                                                                          This fund accounts for a transfer of funds from
                                                                                          SCC/DMV (originally SCC dollars; DMV transfers the
                                                                                          related cash balance). Twenty-four FTE's were
                                                                                          transferred to State Police, and the associated funding
                   DEPARTMENT OF STATE                                                    is transferred and accounted for within this fund. This
 156       156     POLICE                0231     SCC                                     fund was formerly part of fund 0200 at agency 156.
                                                                                          Proceeds come from DCJS for forfeited drug assets in
                   DEPARTMENT OF STATE                                                    state cases. Disbursements from this fund are used for
 156       156     POLICE                0233     STATE ASSET FORFEITURE FUND             State Police equipment.                                                                                                                                                           § 19.2-386.12.

                                                                                   Proceeds come from the Federal Government for
                                                                                   forfeited drug assets in federal cases. State Police can
                                                                                   only disburse the funds for drug related law
                                                                                   enforcement. If State Police filed the case on behalf of
                                                                                   a task force, State Police will also cut checks to local
                   DEPARTMENT OF STATE            DRUG INVESTIGATION TRUST ACCOUNT law enforcement agencies who were involved in the
 156       156     POLICE                0236     - FEDERAL                        case. See Federal Code 21USC Section 881.                                                                                                                                                §52-4.3




                                                                                                                                                                                                                                                                               51 of 486
                                                                                                                                                             STEP 1
                                                                                                                                                                                        STEP 2
Select                    Agency Name    Fund/                                                                                                        Is the fund description                                         STEP 3
Control   Agency                         Fund                    Fund Name                                                                                 accurate and          Complete revised fund
Agency                                   Detail                                            Fund Description                                                 complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                           (Source of Funds & Nature of Allowable Expenditures)                                                                  inflow to these funds                                            and/or
                                                                                                                                                      If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                 3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                      If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                       purpose?             If yes, please provide detail




                   DEPARTMENT OF STATE
 156       156     POLICE                0240     VIRGINIA PUBLIC SAFETY FUND
                                                                                           This fund accounts for funding from the private sector
                                                                                           for the Dulles Greenway Highway. Funds are a
                                                                                           reimbursement for State Police Dulles incurred
                                                                                           expenditures. This fund was formerly part of fund 0200
                   DEPARTMENT OF STATE                                                     at agency 156. This fund is no longer used by State
 156       156     POLICE                0242     DULLES                                   Police.

                                                                                           Accounts for General Fund Sum Sufficient
                                                                                           Appropriations. Funds are used when the Governor
                   DEPARTMENT OF STATE                                                     declares a "state of emergency"; can be used for
 156       156     POLICE                0246     DISASTER RECOVERY FUND                   anything related to the state of emergency.                                                                                                                                      COV § 44-146.28

                                                                                           This fund accounts for insurance premium fees that are
                                                                                           collected by SCC from individual insurance policies.
                                                                                           This fee is used to deter insurance fraud through
                                                                                           insurance fraud investigation officers, and through
                   DEPARTMENT OF STATE                                                     insurance fraud deterrent programs. This fund was
 156       156     POLICE                0250     INSURANCE FRAUD FUND                     formerly part of fund 0200 at agency 156.                                                                                                                                        § 38.2-415


                                                                                   The Drug Investigation Special Trust Account, is
                                                                                   funded by funds as may be appropriated by the
                                                                                   General Assembly from time to time and all interest,
                                                                                   dividends and appreciation, including payments to the
                                                                                   fund from the federal government by virtue of a grant,
                                                                                   gift, forfeiture or other disposition, which may accrue to
                                                                                   such fund, for the purpose of providing a timely
                                                                                   supplemental source of money to the Department of
                                                                                   State Police for use in the detection, investigation and
                                                                                   apprehension of persons for the violation of the laws
                   DEPARTMENT OF STATE            DRUG INVESTIGATION TRUST ACCOUNT pertaining to the manufacture, sale or distribution of
 156       156     POLICE                0253     - STATE                          illegal drugs.                                                                                                                                                                           § 52-4.3.
                                                                                           This fund accounts for a portion of vehicle registration                                                                                                                         2010
                                                                                           fees ($1.25). This fee is used to fund safety                                                                                                                                    Appropriation Act
                                                                                           inspections on vehicles and motor vehicle carriers                                                                                                                               Item 420 and
                   DEPARTMENT OF STATE                                                     (tractor trailers). This fund was formerly part of fund                                                                                                                          Code of Virginia §
 156       156     POLICE                0261     SAFETY FUND                              0200 at agency 156.                                                                                                                                                              46.2-1168
                                                                                           This fund accounts for a transfer from another state
                                                                                           agency to fund an FTE that was transferred to State
                   DEPARTMENT OF STATE                                                     Police. This fund was formerly part of fund 0200 at
 156       156     POLICE                0266     DOH FUNDS FOR CCRE                       agency 156.



                                                                                                                                                                                                                                                                               52 of 486
                                                                                                                                                             STEP 1
                                                                                                                                                                                        STEP 2
Select                    Agency Name    Fund/                                                                                                        Is the fund description                                         STEP 3
Control   Agency                         Fund                   Fund Name                                                                                  accurate and          Complete revised fund
Agency                                   Detail                                          Fund Description                                                   complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                         (Source of Funds & Nature of Allowable Expenditures)                                                                    inflow to these funds                                            and/or
                                                                                                                                                      If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                 3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                      If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                       purpose?             If yes, please provide detail
                                                                                         Accounts for fees paid for parking vehicles in state
                                                                                         parking lots and used for parking facilities as
                   DEPARTMENT OF STATE                                                   determined by the Governor, for payment of costs for                                                                                                                               Appropriation Act
 156       156     POLICE                0270     PARKING                                the provision of vehicle parking spaces.                                                                                                                                           §4-6.04c
                                                                                         This fund is funded from the general fund and accounts
                                                                                         for the cost of breakfasts and lunches for state troupers-
                   DEPARTMENT OF STATE                                                   in-training. This fund was formerly part of fund 0200 at
 156       156     POLICE                0275     CAFETERIA FUND                         agency 156.

                                                                                         Per §44-146.28:1 Emergency Management Assistance
                                                                                         Compact enacted in 1995. Authorizes the Governor to
                                                                                         provide Virginia Resources to assist other states with
                   DEPARTMENT OF STATE            EMERGENCY MANAGEMENT                   disaster response and recovery efforts. This is funded
 156       156     POLICE                0277     ASSISTANCE COMPACT                     by agency 127, fund 0247.                                                                                                                                                          §44-146.28:1

                   DEPARTMENT OF STATE            APPROPRIATED INDIRECT COST             Accounts for State agencies' share of indirect cost                                                                                                                                Appropriation Act
 156       156     POLICE                0280     RECOVERIES                             recoveries.                                                                                                                                                                        §4-2.03a

                   DEPARTMENT OF STATE            RECYCLABLE MATERIAL SALES-NON-                                                                                                                                                                                            COV § 2.2-1124
 156       156     POLICE                0286     GEN-NON-HI                             Accounts for recyclable material sales.                                                                                                                                            & § 2.2-1125

                   DEPARTMENT OF STATE            SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                         COV § 2.2-1124
 156       156     POLICE                0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                    & § 2.2-1125

                                                                                                                                                                                                                                                                            Chapter 781 2009
                   DEPARTMENT OF STATE                                                   Accounts for insurance proceeds received when an                                                                                                                                   Acts of Assembly
 156       156     POLICE                0290     INSURANCE RECOVERY                     insured item is damaged.                                                                                                                                                           4-1.04a.2
                                                                                                                                                                                                                                                                            Code of VA §
                                                                                                                                                                                                                                                                            33.1-23.03:1
                                                                                                                                                                                                                                                                            through § 33.1-
                                                                                                                                                                                                                                                                            23.1B, § 33.1-
                                                                                         Funds are generated from various taxes and civil                                                                                                                                   221.1:3, § 58.1-
                   DEPARTMENT OF STATE                                                   penalties. Funds are used for highway maintenance                                                                                                                                  638 and § 58.1-
 156       156     POLICE                0400     COMMONWEALTH TRANSPORTATION            and administrative costs.                                                                                                                                                          815-1
                                                                                                                                                                                                                                                                            Code of VA §
                                                                                         Accounts for various taxes and civil penalties. Funds                                                                                                                              33.1-23.1, §46.2-
                   DEPARTMENT OF STATE            HIGHWAY MAINTENANCE AND                are used for highway maintenance and administrative                                                                                                                                206, and §58.1-
 156       156     POLICE                0410     OPERATING FUND                         costs.                                                                                                                                                                             2701
                                                                                         The fund is used to account for private donations to
                                                                                         support the DARE program. Additionally, this fund
                   DEPARTMENT OF STATE                                                   accounts for the 1122 Federal Contract Purchase
 156       156     POLICE                0700     TRUST AND AGENCY                       Program.

                   DEPARTMENT OF STATE            STATE ASSET FORFEITURE SUSPENSE Accounts for seized assets being held prior to
 156       156     POLICE                0733     FUND                            jurisdiction.                                                                                                                                                                             § 19.2-386.12.
                                                                                  Blended component unit recorded from Department of                                                                                                                                        COV § 23-
                   DEPARTMENT OF STATE                                            Treasury VPBA financial statement template                                                                                                                                                38.107and § 2.2-
 156       156     POLICE                0820     VPBA PROJECTS                   submissions.                                                                                                                                                                              2261




                                                                                                                                                                                                                                                                               53 of 486
                                                                                                                                                              STEP 1
                                                                                                                                                                                         STEP 2
Select                     Agency Name          Fund/                                                                                                  Is the fund description                                         STEP 3
Control   Agency                                Fund                  Fund Name                                                                             accurate and          Complete revised fund
Agency                                          Detail                                      Fund Description                                                 complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                            (Source of Funds & Nature of Allowable Expenditures)                                                                  inflow to these funds                                            and/or
                                                                                                                                                       If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                  3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                       If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                        purpose?             If yes, please provide detail
                                                                                            This fund accounts for revenue from vending machine
                                                                                            sales. Funds are used for various purposes.
                   DEPARTMENT OF STATE                                                      Additionally, this fund accounts for other dedicated
 156       156     POLICE                       0900     DEDICATED SPECIAL REVENUE          revenues.
                                                                                            Per review of LIS, Code of VA, § 46.2-749.3, this
                                                                                            activity relates to the HOV Enforcement fund which
                                                                                            records fees paid to the Department of State Police by
                                                                                            the Department of Motor Vehicles for special clean fuel
                   DEPARTMENT OF STATE                                                      license plates which will be used to support HOV                                                                                                                                 Code of VA, §
 156       156     POLICE                       0903     HOV ENFORCEMENT FUND               enforcement.                                                                                                                                                                     46.2-749.3

                   DEPARTMENT OF STATE                                                      Accounts for State Police receipts from E-911 to cover
 156       156     POLICE                       0928     WIRELESS E-911 FUND                cell phone costs.                                                                                                                                                                § 56-484.17

                   DEPARTMENT OF STATE
 156       156     POLICE                       1000     FEDERAL TRUST                      This fund accounts for Federal funds.                                                                                                                                            Federal
                   DEPARTMENT OF STATE                   INTERNET CRIMES AGAINST CHILDREN   This fund accounts for American Recovery and
 156       156     POLICE                       1029     TASK FORCE - ARRA                  Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                         Federal
                   DEPARTMENT OF STATE                   GENERAL FIXED ASSET ACCOUNT
 156       156     POLICE                       1500     GROUP                              Fixed Assets
 157       157     COMPENSATION BOARD           0000     FUND NOT ON D06                    Budgetary Fund                                                                                                                                                                   Budgetary only


 157       157     COMPENSATION BOARD           0100     GENERAL                            General Fund Activity                                                                                                                                                            General
                                                                                            Accounts for fees paid for parking vehicles in state
                                                                                            parking lots and used for parking facilities as
                                                                                            determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 157       157     COMPENSATION BOARD           0270     PARKING                            the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c


 157       157     COMPENSATION BOARD           0700     TRUST AND AGENCY                   Budgetary Activity only
                                                                                            This fund accounts for a $5 fee that is assessed when
                                                                                            land is recorded. A small portion of the fee is used for
                                                                                            administration, and the remainder is distributed to the                                                                                                                          Section § 17.1-
 157       157     COMPENSATION BOARD           0708     TECHNOLOGY TRUST FUND              circuit courts to aid in automation.                                                                                                                                             279


                                                                                            Use of this fund is for reimbursing localities                                                                                                                                   2009
                                                                                            compensation board dispatch officers and sheriff's                                                                                                                               Appropriation Act,
                                                                                            offices for communication expenditures. It is restricted                                                                                                                         Chapter 872, Item
 157       157     COMPENSATION BOARD           0900     DEDICATED SPECIAL REVENUE          special revenue with no year end balance.                                                                                                                                        69 O
                                                                                            This fund accounts for State Police receipts from E-911                                                                                                                           Code of VA § 56-
 157       157     COMPENSATION BOARD           0928     WIRELESS E-911 FUND                to cover cell phone costs.                                                                                                                                                       484.17
                                                                                            This fund accounts for American Recovery and
 157       157     COMPENSATION BOARD           1028     RECOVERY ACT JAG STATE- ARRA       Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                         Federal
                                                         FISCAL STABILIZATION - GENERAL -   This fund accounts for American Recovery and
 157       157     COMPENSATION BOARD           1096     ARRA                               Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                         Federal
                                                         GENERAL FIXED ASSET ACCOUNT
 157       157     COMPENSATION BOARD           1500     GROUP                              Fixed Assets

 158       158     VIRGINIA RETIREMENT SYSTEM   0000     FUND NOT ON D06                    Budgetary Fund                                                                                                                                                                   Budgetary only

                                                                                                                                                                                                                                                                                54 of 486
                                                                                                                                                             STEP 1
                                                                                                                                                                                        STEP 2
Select                     Agency Name          Fund/                                                                                                 Is the fund description                                         STEP 3
Control   Agency                                Fund                  Fund Name                                                                            accurate and          Complete revised fund
Agency                                          Detail                                        Fund Description                                              complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                              (Source of Funds & Nature of Allowable Expenditures)                                                               inflow to these funds                                            and/or
                                                                                                                                                      If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                 3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                      If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                       purpose?             If yes, please provide detail


 158       158     VIRGINIA RETIREMENT SYSTEM   0100     GENERAL                              General Fund Activity                                                                                                                                                         General

 158       158     VIRGINIA RETIREMENT SYSTEM   0200     SPECIAL                              Coding errors to be corrected


 158       158     VIRGINIA RETIREMENT SYSTEM   0300     HIGHER EDUCATION OPERATING           The activity in this fund is a coding error.

                                                                                                                                                                                                                                                                            51.1-124.31
                                                                                              Activity included in VRS financial statements. See                                                                                                                            Pooling of assets
 158       158     VIRGINIA RETIREMENT SYSTEM   0700     TRUST AND AGENCY                     Virginia Constitution, Article X, Section 11.                                                                                                                                 for investment
                                                                                              Accounts for the Commonwealth's Group Life
                                                                                              Insurance program. Activity included in VRS financial
 158       158     VIRGINIA RETIREMENT SYSTEM   0706     GROUP LIFE INSURANCE                 statements.                                                                                                                                                                   51.1 Chapter 5
                                                                                              Accounts for the Commonwealth's Optional Life
                                                                                              Insurance program. Activity included in VRS financial
 158       158     VIRGINIA RETIREMENT SYSTEM   0707     OPTIONAL LIFE INSURANCE PROGRAM      statements.                                                                                                                                                                    51.1 Chapter 5
                                                                                                                                                                                                                                                                            51.1-147
                                                                                                                                                                                                                                                                            Members'
                                                         VRS MEMBERS CONTRIBUTION             Activity included in VRS financial statements. See                                                                                                                            contribution
 158       158     VIRGINIA RETIREMENT SYSTEM   0709     ACCOUNT FUND                         Virginia Constitution, Article X, Section 11.                                                                                                                                 account
                                                                                                                                                                                                                                                                            51.1-148
                                                                                                                                                                                                                                                                            Retirement
                                                         VRS RETIREMENT ALLOWANCE             Activity included in VRS financial statements. See                                                                                                                            allowance
 158       158     VIRGINIA RETIREMENT SYSTEM   0710     ACCOUNT FUND                         Virginia Constitution, Article X, Section 11.                                                                                                                                 account

                                                         VRS STATE POLICE MEMBERS             Activity included in VRS financial statements. See
 158       158     VIRGINIA RETIREMENT SYSTEM   0711     CONTRIBUTION ACCOUNT                 Virginia Constitution, Article X, Section 11.                                                                                                                                 51.1 Chapter 2

                                                         VRS STATE POLICE RETIREMENT          Activity included in VRS financial statements. See
 158       158     VIRGINIA RETIREMENT SYSTEM   0712     ALLOWANCE ACCOUNT                    Virginia Constitution, Article X, Section 11.                                                                                                                                 51.1 Chapter 2

                                                         VRS JUDICIAL MEMBERS                 Activity included in VRS financial statements. See
 158       158     VIRGINIA RETIREMENT SYSTEM   0713     CONTRIBUTION ACCOUNT                 Virginia Constitution, Article X, Section 11.                                                                                                                                 51.1 Chapter 3

                                                         VRS JUDICIAL RETIREMENT              Activity included in VRS financial statements. See
 158       158     VIRGINIA RETIREMENT SYSTEM   0714     ALLOWANCE ACCOUNT                    Virginia Constitution, Article X, Section 11.                                                                                                                                 51.1 Chapter 3

                                                                                                                                                                                                                                                                            51.1-124.22 &
                                                                                                                                                                                                                                                                            Items 485 - 488 of
                                                                                        Activity included in VRS financial statements. See                                                                                                                                  the Appropriations
 158       158     VIRGINIA RETIREMENT SYSTEM   0718     VRS ADMINISTRATIVE EXPENSE FUNDVirginia Constitution, Article X, Section 11.                                                                                                                                       Act
                                                                                        This fund accounts for the deferred compensation
                                                                                        program. This activity is not reported in the CAFR.
 158       158     VIRGINIA RETIREMENT SYSTEM   0720     DEFERRED COMPENSATION PROGRAM See IRC Section 457.                                                                                                                                                                 51.1 Chapter 6
                                                                                        Accounts for the Commonwealth's Retiree Health Care
                                                         VRS RETIREE HEALTH CARE CREDIT Credit program. Activity included in VRS financial
 158       158     VIRGINIA RETIREMENT SYSTEM   0723     FUND                           statements.                                                                                                                                                                         51.1 Chapter 14




                                                                                                                                                                                                                                                                               55 of 486
                                                                                                                                                                     STEP 1
                                                                                                                                                                                                STEP 2
Select                     Agency Name           Fund/                                                                                                        Is the fund description                                         STEP 3
Control   Agency                                 Fund                   Fund Name                                                                                  accurate and          Complete revised fund
Agency                                           Detail                                           Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                                  (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                              If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                         3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                              If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                               purpose?             If yes, please provide detail
                                                                                                  Accounts for the Commonwealth's Sickness and
                                                          VIRGINIA SICKNESS AND DISABILITY        Disability program. Activity included in VRS financial
 158       158     VIRGINIA RETIREMENT SYSTEM    0725     PROGRAM                                 statements.                                                                                                                                                                       § 51.1-1140
                                                                                                  Previously the assets of this fund were invested in two
                                                                                                  index funds outside of the VRS investment pool. In
                                                                                                  order to improve earnings and efficiency, the VRS
                                                                                                  investment staff will be selling their positions in the
                                                                                                  index funds and transferring those funds into the VRS
                                                                                                  investment pool at the end of October.
                                                          COMMONWEALTH HEALTH RESEARCH
 158       158     VIRGINIA RETIREMENT SYSTEM    0727     FUND
                                                                                                  Accounts for the Commonwealth's "VA Law Officers
                                                          VA LAW OFFICERS MEMBER                  Member Contributions. Activity included in VRS
 158       158     VIRGINIA RETIREMENT SYSTEM    0729     CONTRIBUTION FUND                       financial statements.                                                                                                                                                             51.1 Chapter 2.1
                                                                                                  Accounts for the Commonwealth's VA Law Officers
                                                          VA LAW OFFICERS RETIREMENT              Retirement allowance fund. Activity included in VRS
 158       158     VIRGINIA RETIREMENT SYSTEM    0730     ALLOWANCE FUND                          financial statements.                                                                                                                                                             51.1 Chapter 2.1

                                                                                            Accounts for VA Benefit Restoration Plan. Activity
 158       158     VIRGINIA RETIREMENT SYSTEM    0735     VIRGINIA BENEFIT RESTORATION PLAN included in VRS financial statements.                                                                                                                                                   51.1 Chapter 13

                                                          VOLUNTEER FIREFIGHTERS/RESCUE           Accounts for Volunteer Firefighters/Rescue Squad
 158       158     VIRGINIA RETIREMENT SYSTEM    0736     SQUAD WORK                              Work. Activity included in VRS financial statements.                                                                                                                              51.1 Chapter 12

                                                                                                  This fund is used to transfer health insurance trust fund
                                                          PRE-MEDICARE ELIGB RETIREE HLTH         dollars from the general fund to this fund so that it can
 158       158     VIRGINIA RETIREMENT SYSTEM    0741     BENEFITS                                be invested by VRS. Balance refunded in 2008.
                                                          LINE OF DUTY DEATH AND HEALTH           This fund accounts for the line of duty OPEB activity.
 158       158     VIRGINIA RETIREMENT SYSTEM    0742     BENEFITS T                              Balance refunded in 2010.
                                                                                                  Accounts for all stock and cash distributed to the
                                                                                                  Commonwealth from Blue Cross and Blue Shield.
                                                                                                  Only the income on the investments can be expended;
                                                                                                  funds are used to provide Board approved financial
                                                                                                  grants for human health research benefiting the
                                                         COMMONWEALTH HEALTH RESEARCH             Commonwealth's citizens. Included in CARS in
 158       158     VIRGINIA RETIREMENT SYSTEM   Off-CARS BOARD                                    Fund/Fund Detail 0727.
                                                                                                  Provides optional retirement benefits to selected
                                                                                                  officials and administrative staff. Included in CARS in
 158       158     VIRGINIA RETIREMENT SYSTEM   Off-CARS POLITICAL APPOINTEES RETIREMENT          Fund/Fund Detail 0720.                                                                                                                                                            51.1-126.5
 161       161     DEPARTMENT OF TAXATION         0000   FUND NOT ON D06                          Budgetary Fund                                                                                                                                                                    Budgetary only


 161       161     DEPARTMENT OF TAXATION        0100     GENERAL                                 General Fund Activity                                                                                                                                                             General

                                                                                                                                                                                                                                                                                    Code of VA. Title
 161       161     DEPARTMENT OF TAXATION        0200     SPECIAL                                 This fund accounts for Local Assessment Training.                                                                                                                                 58.1
                                                                                                  Accounts for taxes received from public service
                                                                                                  companies. Funds are used to investigate and inspect
                                                          SCC PUBLIC SERVICE CO FEES AND          the properties or the service of such public service
 161       161     DEPARTMENT OF TAXATION        0208     TAXES                                   companies.                                                                                                                                                                        Title 58.1


                                                                                                                                                                                                                                                                                       56 of 486
                                                                                                                                                                  STEP 1
                                                                                                                                                                                             STEP 2
Select                    Agency Name       Fund/                                                                                                          Is the fund description                                         STEP 3
Control   Agency                            Fund                   Fund Name                                                                                    accurate and          Complete revised fund
Agency                                      Detail                                          Fund Description                                                     complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                            (Source of Funds & Nature of Allowable Expenditures)                                                                      inflow to these funds                                            and/or
                                                                                                                                                           If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                      3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                           If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                            purpose?             If yes, please provide detail


                                                                                            Accounts for moneys collected by collectors and
                                                                                            collection agencies appointed by or under contract with
                                                                                            the Department of Taxation pursuant to this section.
                                                                                            Compensation of such collectors and collection
                                                                                            agencies shall be paid out of the Fund on warrant of
                                                                                            the Comptroller. The Comptroller shall transfer to the
                                                                                            appropriate general, nongeneral, or local fund all
                                                                                            moneys in the Fund in excess of that required to be
                                                                                            paid to persons under contract, as determined by the
 161       161     DEPARTMENT OF TAXATION   0214     CONTRACT COLLECTOR FUND                Department, no later than June 30 each year.                                                                                                                                         § 58.1-1803
                                                                                            DPB requested that Taxation set up this Land
                                                                                            Preservation Fund to account for all Land Preservation
                                                                                            Revenue. When taxpayers want to sell their Land
                                                                                            Preservation Credit they submit an application to the
                                                                                            department along with a payment. This application is
                                                                                            reviewed by the department and in certain cases also
                                                                                            reviewed by the Department of Conservation.
                                                                                            The revenue in this fund is used to pay our
                                                                                            administrative fees, appraisal fees, and attorney fees.
                                                                                            In addition, a portion of the revenue is transferred to the
                                                                                            Department of Conservation for their administrative
                                                                                            fees. It is anticipated that there will always be a fund
                                                                                            balance at year end due to the timing of invoices
                                                                                            received for work previously completed. The fund is
                                                                                            needed as there will be a new Part 3 Transfer of the
                                                                                            Appropriation Act for the LPC revenue being
                                                                                            transferred to the General Fund. This revenue is also
                                                                                            used by Taxation and DCR to offset their adminstrative
                                                                                            costs.This fund was set-up in anticipation of a part 3
                                                                                            transfer. It is not included in chapter 879 but will be part
                                                                                            of the next appropriation act. Per Reggie an
                                                                                            agreement was made with DPB which gives Taxation
                                                                                            authority to use Land Preservation revenue to offset
                                                                                            administrative expenditures beginning with fiscal year
                                                                                            2009 and to transfer to the General Fund $500,000 in                                                                                                                                 Code of VA §
 161       161     DEPARTMENT OF TAXATION   0216     LAND PRESERVATION FUND                 fiscal year 2009 and $500,000 in fiscal year 2010. The                                                                                                                               58.1-512

                                                                                    Accounts for Taxation's portion of commission fees
                                                                                    from outstanding court debts. Funds are used to                                                                                                                                              Chapter 1073,
 161       161     DEPARTMENT OF TAXATION   0231     COURT DEBTS COLLECTION PROGRAM support Taxation's court debt collection activities.                                                                                                                                         Item 281-D.1

                                                                                            Accounts for the reforestation portion of the Forest
                                                                                            Products Tax from loggers, sawmills, etc. Taxation
                                                                                            keeps a portion for administration expenses and
                                                                                            transfers the remainder to the Department of Forestry.
                                                                                            The amount received by Forestry is used to reforest
 161       161     DEPARTMENT OF TAXATION   0234     REFORESTATION INCENTIVES FUND          privately owned timberlands.                                                                                                                                                         Title 58.1-1602



                                                                                                                                                                                                                                                                                    57 of 486
                                                                                                                                                              STEP 1
                                                                                                                                                                                         STEP 2
Select                    Agency Name       Fund/                                                                                                      Is the fund description                                         STEP 3
Control   Agency                            Fund                   Fund Name                                                                                accurate and          Complete revised fund
Agency                                      Detail                                           Fund Description                                                complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                             (Source of Funds & Nature of Allowable Expenditures)                                                                 inflow to these funds                                            and/or
                                                                                                                                                       If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                  3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                       If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                        purpose?             If yes, please provide detail
                                                                                             Accounts for the remainder of the Forest Products Tax
                                                                                             not recorded in fund 0234 from loggers, sawmills, etc.
                                                                                             These funds are used for the protection and
                                                     FOREST PRODUCTS PROTECTION AND          development of the forest resources of the                                                                                                                                      Code of VA §
 161       161     DEPARTMENT OF TAXATION   0235     DEVELOPMENT                             Commonwealth.                                                                                                                                                                   58.1-1602

                                                                                             Accounts for revenue from the Technology Partnership
                                                                                             Project. Revenue is used to support operating costs of
                                                                                             the program up to the amount of the contract. Excess                                                                                                                            Code of VA §
 161       161     DEPARTMENT OF TAXATION   0236     TECHNOLOGY PARTNERSHIP FUND             revenues are transferred to the general fund.                                                                                                                                   58.1-202.2
                                                                                             Accounts for the Tax department's share of revenue
                                                                                             generated by the technology partnership project.
                                                     TECHNOLOGY PARTNERSHIP FUND-            Revenue is used to fund operating costs incurred by                                                                                                                             Code of VA §
 161       161     DEPARTMENT OF TAXATION   0238     TAXATION'S                              Tax related to the partnership project.                                                                                                                                         58.1-202.2
                                                                                             This fund accounts for revenue collected from the tax
                                                                                             amnesty program (Accts for the collecting of delinquent
 161       161     DEPARTMENT OF TAXATION   0245     TAX AMNESTY RECOVERY FUND               taxes).

                                                                                             This fund accounts for all voluntary contributions made
                                                                                             on individual income tax returns for taxable years
                                                                                             beginning on or after January 1, 2003, for which the
                                                                                             Department of Taxation may retain up to five percent of
                                                                                             all voluntary contributions made for the taxable year,
                                                     VOLUNTARY CONTRIBUTION                  but not to exceed $50,000 for any taxable year, for its                                                                                                                         Code of VA §
 161       161     DEPARTMENT OF TAXATION   0251     ADMINISTRATION FUND                     costs in administering voluntary contributions.                                                                                                                                 58.1-344.2
                                                                                             Accounts for fees paid for parking vehicles in state
                                                                                             parking lots and used for parking facilities as
                                                                                             determined by the Governor, for payment of costs for                                                                                                                            Appropriation Act
 161       161     DEPARTMENT OF TAXATION   0270     PARKING                                 the provision of vehicle parking spaces.                                                                                                                                        §4-6.04c

                                                                                       This fund accounts for fees received related to the
                                                                                       Public-Private Education Act Fund. Private entities
                                                                                       submit unsolicited proposals for projects in which they
                                                                                       feel they could offer the State assistance. The
                                                                                       receiving agency can charge a fee to review the
                                                                                       proposal ranging from $5,000 - 50,000. The funds
                                                                                       collected are supposed to offset the costs of reviewing
 161       161     DEPARTMENT OF TAXATION   0275     PUBLIC-PRIVATE EDUCATION ACT FUND the proposal.

                                                     SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                       COV § 2.2-1124
 161       161     DEPARTMENT OF TAXATION   0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                  & § 2.2-1125

                                                                                                                                                                                                                                                                             Chapter 1073,
 161       161     DEPARTMENT OF TAXATION   0292     PARKING AT MSC AND 3600                 Accounts for parking fees for the Seaboard building.                                                                                                                            Section 4-6.04.c.
                                                                                             Accounts for aviation fuel tax and sales & use tax on                                                                                                                           Code of VA § 5.1-
                                                                                             airplane sales. Funds are transferred to Dept. of                                                                                                                               51; Sect § 58.1-
 161       161     DEPARTMENT OF TAXATION   0461     AVIATION FEES AND TAXES                 Aviation.                                                                                                                                                                       1509




                                                                                                                                                                                                                                                                                58 of 486
                                                                                                                                                               STEP 1
                                                                                                                                                                                          STEP 2
Select                    Agency Name       Fund/                                                                                                       Is the fund description                                         STEP 3
Control   Agency                            Fund                   Fund Name                                                                                 accurate and          Complete revised fund
Agency                                      Detail                                          Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                            (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                        If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                   3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                        If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                         purpose?             If yes, please provide detail
                                                                                            Accounts for tolls and other revenues derived from
                                                                                            transportation projects and appropriations from the
                                                                                            General Assembly. Money can only be borrowed from
                                                                                            the Transportation Trust Fund if certain restrictions are                                                                                                                         Section § 3-
                                                                                            met in accordance with the Appropriation Act.                                                                                                                                     1.03B,C of
 161       161     DEPARTMENT OF TAXATION   0471     TRANSPORTATION TRUST FUND              Repayment must be made.                                                                                                                                                           Chapter 1073


 161       161     DEPARTMENT OF TAXATION   0600     INTERNAL SERVICE                       No year end balance

                                                                                            This fund is used to record the 1% of sales tax which is
 161       161     DEPARTMENT OF TAXATION   0700     TRUST AND AGENCY                       paid to the locality where the sales occurred.                                                                                                                                    Code § 58.1
                                                                                            This fund is used to record motor fuel tax collections
                                                     SPECIAL FUND ACCOUNT OF                which are paid to the Northern VA and Potomac
 161       161     DEPARTMENT OF TAXATION   0704     TRANSPORTATION D                       Rappahannock Motor Fuel Districts.                                                                                                                                                58.1-1724

                                                     LOCAL SUSPENSE ACCELERATED             Accounts for accelerated sales taxes collected by the
 161       161     DEPARTMENT OF TAXATION   0710     SALES TAX                              Commonwealth to be distributed to localities.                                                                                                                                     Title 58.1


                                                                                      This fund is used to collect taxes from communication
                                                                                      providers. The Department of Taxation remits the
                                                                                      funds to localities the following month. Effective with
                                                                                      fiscal year, 2010, fund 0926 (Virginia Communications
                                                                                      Sales and Use Tax Fund) will be used to report the
                                                                                      activity previously reported in fund 0721 and will be
                                                                                      considered part of the General Fund for reporting
                                                                                      purposes as a result of a conference amendment to the
                                                                                      Caboose bill. Agency 161, Fund 0721 had a CAFR
                                                     COMMUNICATIONS SALES AND USE TAX class of (430 - Agency-Tax Collections) and was
 161       161     DEPARTMENT OF TAXATION   0721     TRUST FUND                       reported as an Agency Fund for FY 09.                                                                                                                                                   §58.1-662

                                                                                            This fund accounts for monies issued by Restructured
                                                     CDS OFFSET MONIES -                    Agencies held in a suspense status while research is
 161       161     DEPARTMENT OF TAXATION   0727     RESTRUCTURED AGENCIES                  conducted to determine the party entitled to the funds.                                                                                                                           § 58.1-520
                                                                                            This fund accounts for monies held in a suspense
                                                     CDS OFFSET MONIES HELD IN              status while research is conducted to determine the
 161       161     DEPARTMENT OF TAXATION   0728     SUSPENSE                               party entitled to the funds.                                                                                                                                                      § 58.1-520

                                                                                            5% tax on charges for labor or services in the repair of
                                                     SPECIAL SALES & USE TAX MOTOR          motor vehicles with revenues distributed to the
 161       161     DEPARTMENT OF TAXATION   0752     VEHICLE RE                             transportation authority. HB 3202, Chapter 896.
                                                                                                                                                                                                                                                                              COV § 23-
                                                                                            Budgetary activity only for VPBA funded Capital                                                                                                                                   38.107and § 2.2-
 161       161     DEPARTMENT OF TAXATION   0820     VPBA PROJECTS                          Projects.                                                                                                                                                                         2261




                                                                                                                                                                                                                                                                                 59 of 486
                                                                                                                                                              STEP 1
                                                                                                                                                                                         STEP 2
Select                    Agency Name         Fund/                                                                                                    Is the fund description                                         STEP 3
Control   Agency                              Fund                 Fund Name                                                                                accurate and          Complete revised fund
Agency                                        Detail                                     Fund Description                                                    complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                         (Source of Funds & Nature of Allowable Expenditures)                                                                     inflow to these funds                                            and/or
                                                                                                                                                       If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                  3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                       If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                        purpose?             If yes, please provide detail
                                                                                                                                                                                                                                                                             Code of VA § 3.2-
                                                                                                                                                                                                                                                                             2407, 3.2-1411,
                                                                                                                                                                                                                                                                             3.2-2506, 3.2-
                                                                                                                                                                                                                                                                             1605, 3.2-2005,
                                                                                                                                                                                                                                                                             3.2-2311, 3.2-
                                                                                                                                                                                                                                                                             1906, 3.2-1305,
                                                                                                                                                                                                                                                                             3.2-2211, 3.2-
                                                                                                                                                                                                                                                                             1704, 3.2-1707,
                                                                                         This fund is used to collect revenue from taxes on                                                                                                                                  3.2-2111, 3.2-
                                                                                         eggs, soybeans, small grain, corn, peanuts, sheep and                                                                                                                               1804, 3.2-1511,
                                                                                         cotton. Revenue collections are transferred to the Dept                                                                                                                             3.2-2705, 3.2-
 161       161     DEPARTMENT OF TAXATION     0900     DEDICATED SPECIAL REVENUE         of Agriculture and Consumer Services.                                                                                                                                               3005, 3.2-3220.

                                                                                         Per § 58.1-1731 of the Code of VA, fifty percent of the
                                                                                         fee for digital media purchase or rental imposed by
                                                                                         Code of Virginia Section 58.1-1731 shall be deposited
                                                                                         in the Governor's Motion Picture Fund established
                                                                                         under COV Section 2.2-2320. All revenues deposited
                                                       GOVERNOR'S MOTION PICTURE         to this Fund shall be used for film incentive programs
 161       161     DEPARTMENT OF TAXATION     0902     OPPORTUNITY FUND                  established by the VA File Office.                                                                                                                                                  § 58.1-1731
                                                                                         This fund is used to record motor fuel tax collections
                                                                                         which are paid to the Northern VA and Potomac
                                                                                         Rappahannock Motor Fuel Districts previously recorded
 161       161     DEPARTMENT OF TAXATION     0904     TRANSPORTATION DISTRICT FUND      in fund 0704.                                                                                                                                                                       58.1-1724

                                                                                         Accounts for tire tax imposed on tire retailers. Funds                                                                                                                               Title 58.1, COV §
 161       161     DEPARTMENT OF TAXATION     0906     WASTE TIRE TRUST FUND             are used to cover the costs of the waste tire plan.                                                                                                                                 10.1-1422.3.


                                                                                         Per Code of VA § 10.1-1422.01, the specific revenue
                                                                                         stream of this fund is moneys collected from the taxes
                                                                                         imposed under §§ 58.1-1700 through 58.1-1710 of the
                                                                                         Code of VA which are restricted to be expended, Ninety-
                                                                                         five percent for grants made to localities for local litter
                                                                                         prevention and recycling grants to localities that meet
                                                                                         the criteria established in § 10.1-1422.04; and up to a
                                                       LITTER CONTROL AND RECYCLING      maximum of 5% for the actual administrative
 161       161     DEPARTMENT OF TAXATION     0925     FUND                              expenditures.                                                                                                                                                                       Title 58.1
                                                                                         This fund accounts for revenues collected from the Va
                                                                                         communications sales and use tax. All deposits to and
                                                                                         disbursements from the fund shall be accounted for as
                                                                                         part of the general fund. Because the sales and use
                                                       VIRGINIA COMMUNICATIONS SALES &   tax was created as a state tax these amounts must be
 161       161     DEPARTMENT OF TAXATION     0926     USE TAX FUND                      appropriated.                                                                                                                                                                       58.1-645
                                                       GENERAL FIXED ASSET ACCOUNT
 161       161     DEPARTMENT OF TAXATION     1500     GROUP                             Fixed Assets
 163       163     DEPARTMENT FOR THE AGING   0000     FUND NOT ON D06                   Budgetary Fund                                                                                                                                                                      Budgetary only


 163       163     DEPARTMENT FOR THE AGING   0100     GENERAL                           General Fund Activity                                                                                                                                                               General


                                                                                                                                                                                                                                                                                60 of 486
                                                                                                                                                            STEP 1
                                                                                                                                                                                       STEP 2
Select                    Agency Name         Fund/                                                                                                  Is the fund description                                         STEP 3
Control   Agency                              Fund                 Fund Name                                                                              accurate and          Complete revised fund
Agency                                        Detail                                     Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                         (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                     If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                     If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                      purpose?             If yes, please provide detail
                                                                                         This fund accounts for voluntary income tax refund
                                                                                         contributions used to support transportation services of                                                                                                                          Code of VA §
                                                                                         the elderly and disabled. (All of the money is                                                                                                                                    58.1-344.3, part
 163       163     DEPARTMENT FOR THE AGING   0200     SPECIAL                           transferred to Dept of Aging.)                                                                                                                                                    6a
                                                                                         This fund is used to establish community respite care
                                                                                         programs. Each program is eligible to receive an
                                                                                         annual respite care grant in the amount of up to
                                                                                         $100,000. The Fund shall be used solely for the
                                                                                         payment of grants to community respite care
 163       163     DEPARTMENT FOR THE AGING   0215     VA RESPITE CARE GRANT FUND        organizations pursuant to this article.                                                                                                                                           §2.2-716
                                                                                                                                                                                                                                                                           Section 4-1.04
                                                                                                                                                                                                                                                                           B.3 of Chapter
                                                                                         This fund accounts for Medicaid funds passed on                                                                                                                                   951 (2005 APPN
 163       163     DEPARTMENT FOR THE AGING   0949     SPECIAL                           support the Senior Navigator Web Site.                                                                                                                                            Act)

                                                                                                                                                                                                                                                                           Title 2.2 Chapter
 163       163     DEPARTMENT FOR THE AGING   1000     FEDERAL TRUST                     This fund accounts for Federal funds.                                                                                                                                             7
                                                       MEDICAL ASSISTANCE PROGRAM -      This fund accounts for American Recovery and
 163       163     DEPARTMENT FOR THE AGING   1001     ARRA                              Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                                                       AGING HOME-DELIVERED NUTRITION    This fund accounts for American Recovery and
 163       163     DEPARTMENT FOR THE AGING   1077     SERVICES                          Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                                                       AGING CONGREGATE NUTRITION        This fund accounts for American Recovery and
 163       163     DEPARTMENT FOR THE AGING   1079     SERVICES - AR                     Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                                                       SENIOR COMMUNITY SERV             This fund accounts for American Recovery and
 163       163     DEPARTMENT FOR THE AGING   1089     EMPLOYMENT PROG -                 Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                                                       CHRONIC DISEASE SELF-MANAGEMENT   This fund accounts for American Recovery and
 163       163     DEPARTMENT FOR THE AGING   1289     PROGRAM - ARRA                    Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                                                       GENERAL FIXED ASSET ACCOUNT
 163       163     DEPARTMENT FOR THE AGING   1500     GROUP                             Fixed Assets
                   DEPT OF HOUSING &
 165       165     COMMUNITY DEVELOPMENT      0000     FUND NOT ON D06                   Budgetary Fund                                                                                                                                                                    Budgetary only

                   DEPT OF HOUSING &
 165       165     COMMUNITY DEVELOPMENT      0100     GENERAL                           General Fund Activity                                                                                                                                                             General


                                                                                         Per the Darryl Hicks, this fund has legislative
                                                                                         restrictions on its use. Per code of VA § 36-85.19, fees
                                                                                         are levied and collected that are sufficient to cover the
                                                                                         expenses for the administration of this chapter by the
                                                                                         Board and the Department and per Code of VA § 36-
                                                                                         137, a Levy by regulation of up to two percent of
                                                                                         building permit fees authorized pursuant to § 36-105 to
                                                                                         support training programs of the Building Code
                                                                                         Academy established pursuant to § 36-139. Local
                                                                                         building departments shall collect such levy and
                                                                                         transmit it quarterly to the Department of Housing and
                                                                                         Community Development. Localities that maintain,
                                                                                         individual or regional, training academies accredited by                                                                                                                          Code of VA § 36-
                   DEPT OF HOUSING &                                                     the Department of Housing and Community                                                                                                                                           85.19, 36-137, 36-
 165       165     COMMUNITY DEVELOPMENT      0200     SPECIAL                           Development shall retain such levy.                                                                                                                                               139

                                                                                                                                                                                                                                                                              61 of 486
                                                                                                                                                            STEP 1
                                                                                                                                                                                       STEP 2
Select                    Agency Name      Fund/                                                                                                     Is the fund description                                         STEP 3
Control   Agency                           Fund                   Fund Name                                                                               accurate and          Complete revised fund
Agency                                     Detail                                           Fund Description                                               complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                            (Source of Funds & Nature of Allowable Expenditures)                                                                inflow to these funds                                            and/or
                                                                                                                                                     If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                     If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                      purpose?             If yes, please provide detail
                                                                                            The Dept of Fire Programs transfers an amount
                                                                                            annually to pay the expenses of the Fire Marshall's
                   DEPT OF HOUSING &                                                        office at DHCD (agency 165) and EMS (agency 127).
 165       165     COMMUNITY DEVELOPMENT   0218     FIRE PROTECTION FUND                    This fund accounts for those transfers.
                                                                                            Accounts for fees paid for parking vehicles in state
                                                                                            parking lots and used for parking facilities as
                   DEPT OF HOUSING &                                                        determined by the Governor, for payment of costs for                                                                                                                           Appropriation Act
 165       165     COMMUNITY DEVELOPMENT   0270     PARKING                                 the provision of vehicle parking spaces.                                                                                                                                       §4-6.04c

                   DEPT OF HOUSING &                APPROPRIATED INDIRECT COST              Accounts for State agencies' share of indirect cost                                                                                                                            Appropriation Act
 165       165     COMMUNITY DEVELOPMENT   0280     RECOVERIES                              recoveries.                                                                                                                                                                    §4-2.03a

                   DEPT OF HOUSING &                SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                      COV § 2.2-1124
 165       165     COMMUNITY DEVELOPMENT   0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                 & § 2.2-1125
                   DEPT OF HOUSING &                                                  All Activity Related to Coding Error Corrected by
 165       165     COMMUNITY DEVELOPMENT   0600     INTERNAL SERVICE                  Agency.


                                                                                            The Literary Fund accounts for revenues from fines,
                                                                                            forfeitures, and proceeds from unclaimed property and
                                                                                            is used primarily to support public education in the
                                                                                            Commonwealth. This fund provides low interest loans
                                                                                            to school divisions for construction, renovations, and
                   DEPT OF HOUSING &                                                        expansion of school buildings. The entire fund is
 165       165     COMMUNITY DEVELOPMENT   0702     LITERARY FUND                           constitutionally restricted for public schools.
                                                                                            This program benefits low income individuals to assist
                                                                                            with purchasing a house. Federal monies are
                   DEPT OF HOUSING &                VA INDIVIDUAL DEVELOPMENT ACCT          deposited into the fund until it is awarded to an
 165       165     COMMUNITY DEVELOPMENT   0726     PLUS TRUS                               individual at which time GLA 547 is credited.                                                                                                                                  Federal

                                                                                            This fund is used to account for individual income tax
                   DEPT OF HOUSING &                                                        refund donations for the rehabilitation of houses for                                                                                                                          Code of VA §
 165       165     COMMUNITY DEVELOPMENT   0900     DEDICATED SPECIAL REVENUE               individuals with low to moderate income.                                                                                                                                       58.1-344.3 part 5a
                                                                                   Funds may be received by the General Assembly,
                                                                                   federal government, interest, and other public and
                                                                                   private sources. The fund is created to address the
                                                                                   serious problem of derelict structures in the
                                                                                   Commonwealth, particularly in urban areas. The fund
                                                                                   shall make grants to local governments for acquisition,
                   DEPT OF HOUSING &                VA REMOVAL/REHABILITATION      demolition, removal, rehabilitation or repair of specific
 165       165     COMMUNITY DEVELOPMENT   0916     DERELICT STRUC                 derelict structures.                                                                                                                                                                    36-153
                                                                                   This fund is used to account for collecting loans.
                   DEPT OF HOUSING &                                               Funds are transferred to Dept. of Economic
 165       165     COMMUNITY DEVELOPMENT   0921     ECONOMIC DEVELOPMENT LOAN FUND Development.                                                                                                                                                                            § 59.1-284.2


                                                                                            This fund is used to account for a mobile home
                                                                                            manufacturer tax. Funds are used to honor warranties
                   DEPT OF HOUSING &                VA MANUFACTURED HOUSING                 in the event that the manufacturer goes out of
 165       165     COMMUNITY DEVELOPMENT   0925     TRANSACTION RECO                        business. Funds are not returned to the manufacturer.                                                                                                                          § 36-85.31


                                                                                                                                                                                                                                                                              62 of 486
                                                                                                                                                          STEP 1
                                                                                                                                                                                     STEP 2
Select                    Agency Name      Fund/                                                                                                   Is the fund description                                         STEP 3
Control   Agency                           Fund                 Fund Name                                                                               accurate and          Complete revised fund
Agency                                     Detail                                     Fund Description                                                   complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                      (Source of Funds & Nature of Allowable Expenditures)                                                                    inflow to these funds                                            and/or
                                                                                                                                                   If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                              3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                   If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                    purpose?             If yes, please provide detail

                                                                                      This fund accounts for voluntary income tax refund
                                                                                      contributions to support housing. Funds are restricted
                                                                                      to provide assistance for emergency, transitional, and
                                                                                      permanent housing for the homeless; and to provide
                   DEPT OF HOUSING &                VIRGINIA TAX CHECK-OFF FOR        assistance to housing for the low-income elderly for the
 165       165     COMMUNITY DEVELOPMENT   0933     HOUSING FUND                      physically or mentally disabled.                                                                                                                                                   § 58.1-344.3 B 5

                                                                                      Accounts for sums appropriated by the General
                                                                                      Assembly and for other funds from any public or private
                   DEPT OF HOUSING &                VIRGINIA WATER QUALITY            source. Funds are used for water quality improvement                                                                                                                               Section § 10.1-
 165       165     COMMUNITY DEVELOPMENT   0934     IMPROVEMENT FUND                  grants to assist in pollution prevention and reduction.                                                                                                                            2128.

                   DEPT OF HOUSING &
 165       165     COMMUNITY DEVELOPMENT   1000     FEDERAL TRUST                     This fund accounts for Federal funds.                                                                                                                                              Federal
                   DEPT OF HOUSING &                CFDA COMM DEVELOPMENT BG STATE    This fund accounts for American Recovery and
 165       165     COMMUNITY DEVELOPMENT   1007     HAWAII RECOVERY - ARRA            Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                           Federal
                   DEPT OF HOUSING &                                                  This fund accounts for American Recovery and
 165       165     COMMUNITY DEVELOPMENT   1008     CFDA RECOVERY NSP2 - ARRA         Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                           Federal
                   DEPT OF HOUSING &                HOMELESS PREVENTION CFDA          This fund accounts for American Recovery and
 165       165     COMMUNITY DEVELOPMENT   1009     RECOVERY                          Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                           Federal
                   DEPT OF HOUSING &                SURPLUS SUPPLIES & EQUIP SALES-
 165       165     COMMUNITY DEVELOPMENT   1088     FEDERAL-A                         This fund accounts for Federal funds.                                                                                                                                              Federal
                   DEPT OF HOUSING &                WEATHERIZATION ASST FOR LOW-
 165       165     COMMUNITY DEVELOPMENT   1090     INCOME PERSON                     This fund accounts for Federal funds.                                                                                                                                              Federal
                   DEPT OF HOUSING &                GENERAL FIXED ASSET ACCOUNT
 165       165     COMMUNITY DEVELOPMENT   1500     GROUP                             Fixed Assets
                   STATE CORPORATION
 171       171     COMMISSION              0000     FUND NOT ON D06                   Budgetary Fund                                                                                                                                                                     Budgetary only

                   STATE CORPORATION
 171       171     COMMISSION              0100     GENERAL                           General Fund Activity                                                                                                                                                              General

                   STATE CORPORATION                                                  This fund accounts for garnishment fees. This fund is
 171       171     COMMISSION              0200     SPECIAL                           no longer used.


                                                                                      Per Code of VA § 58.1-2665, funds may be used only
                                                                                      by the Commission and by the Department of Taxation
                                                                                      as provided in § 58.1-2664, for the purpose of making
                                                                                      appraisals, assessments and collections against public
                                                                                      service companies, and for the further purposes of the
                                                                                      Commission in investigating and inspecting the
                                                                                      properties or the service or services of such public
                                                                                      service companies, and for the supervision and
                                                                                      administration of all laws relative to such public service
                   STATE CORPORATION                SCC PUBLIC SERVICE CO FEES AND    companies, whenever the same shall be deemed                                                                                                                                       Code of VA §
 171       171     COMMISSION              0208     TAXES                             necessary by the Commission.                                                                                                                                                       58.1-2665




                                                                                                                                                                                                                                                                            63 of 486
                                                                                                                                                           STEP 1
                                                                                                                                                                                      STEP 2
Select                    Agency Name   Fund/                                                                                                       Is the fund description                                         STEP 3
Control   Agency                        Fund                   Fund Name                                                                                 accurate and          Complete revised fund
Agency                                  Detail                                          Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                        (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                    If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                               3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                    If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                     purpose?             If yes, please provide detail


                                                                                        This fund accounts insurance fees collected and used
                                                                                        for the regulation, supervision and examination of all
                                                                                        entities subject to regulation under this title. Any
                                                                                        references in the Code of Virginia to funds being paid
                                                                                        directly into the state treasury and credited to the fund
                                                                                        for the maintenance of the Bureau of Insurance shall
                   STATE CORPORATION             SCC INSURANCE FEES AND                 hereinafter mean the "Bureau of Insurance Special                                                                                                                                 Code of VA §
 171       171     COMMISSION           0209     ASSESSMENTS                            Fund - State Corporation Commission."                                                                                                                                             38.2-400

                   STATE CORPORATION             SCC BANKING FEES AND                   Accounts for fees and assessments for the examination
 171       171     COMMISSION           0210     ASSESSMENTS                            and supervision of banks, savings institutions etc.                                                                                                                               § 6.194-195
                                                                                        Accounts for SCC clerk's office registration fee for
                                                                                        foreign and domestic corporations. Funds are used for
                                                                                        SCC clerk's office operations. Excess fees are
                   STATE CORPORATION                                                    transferred to the general fund each year and reported
 171       171     COMMISSION           0217     SCC-CLERKS OFFICE REGISTRATION         as revenue of the general fund.                                                                                                                                                   § 13.1-775.1
                                                                                        This fund accounts for collections from fire insurance
                                                                                        premiums and is transferred to the Dept of Fire
                   STATE CORPORATION                                                    Programs and may be used only according to
 171       171     COMMISSION           0218     FIRE PROGRAMS FUND                     provisions of code.                                                                                                                                                               § 38.2-401
                                                                                        Funds are recovered from other SCC funds in payment
                   STATE CORPORATION                                                    of support services rendered. This fund is used for
 171       171     COMMISSION           0220     SCC ADMINISTRATIVE CLEARING FUND       general administration.

                   STATE CORPORATION             INVESTOR PROTECTION TRUST GRANT This fund records revenue received from the Investor
 171       171     COMMISSION           0241     FUND                            Protection Trust Grant Fund.                                                                                                                                                             Grant Agreement
                                                                                 Accounts for fees paid for parking vehicles in state
                                                                                 parking lots and used for parking facilities as
                   STATE CORPORATION                                             determined by the Governor, for payment of costs for                                                                                                                                     Appropriation Act
 171       171     COMMISSION           0270     PARKING                         the provision of vehicle parking spaces.                                                                                                                                                 §4-6.04c

                   STATE CORPORATION             APPROPRIATED INDIRECT COST        Accounts for State agencies' share of indirect cost                                                                                                                                    Appropriation Act
 171       171     COMMISSION           0280     RECOVERIES                        recoveries.                                                                                                                                                                            §4-2.03a
                   STATE CORPORATION             SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                        COV § 2.2-1124
 171       171     COMMISSION           0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                   & § 2.2-1125

                   STATE CORPORATION             SURPLUS SUPPLIES & EQUIP SALES-                                                                                                                                                                                          COV § 2.2-1124
 171       171     COMMISSION           0288     NON-GEN-N                              Accounts for sale of surplus supplies and equipment.                                                                                                                              & § 2.2-1125
                                                                                        Money is collected from various taxes. All funds are
                                                                                        transferred to other state agencies with the exception of
                                                                                        two revenue source codes. One is distributed to
                                                                                        localities and reported in the Tax Collections Agency                                                                                                                             § 38.2-401,§ 38.2-
                   STATE CORPORATION                                                    Fund. The other is allocated to insurance cos. based                                                                                                                              414,§ 38.2-3000
 171       171     COMMISSION           0700     TRUST AND AGENCY                       on premium writings in Va.                                                                                                                                                        & § 58.1-2652




                                                                                                                                                                                                                                                                             64 of 486
                                                                                                                                                         STEP 1
                                                                                                                                                                                    STEP 2
Select                     Agency Name        Fund/                                                                                               Is the fund description                                         STEP 3
Control   Agency                              Fund                  Fund Name                                                                          accurate and          Complete revised fund
Agency                                        Detail                                     Fund Description                                               complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                         (Source of Funds & Nature of Allowable Expenditures)                                                                inflow to these funds                                            and/or
                                                                                                                                                  If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                             3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                  If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                   purpose?             If yes, please provide detail

                                                                                         The Literary Fund accounts for revenues from fines,
                                                                                         forfeitures, and proceeds from unclaimed property and
                                                                                         is used primarily to support public education in the
                                                                                         Commonwealth. This fund provides low interest loans
                                                                                         to school divisions for construction, renovations, and
                   STATE CORPORATION                                                     expansion of school buildings. The entire fund is
 171       171     COMMISSION                 0702     LITERARY FUND                     constitutionally restricted for public schools.                                                                                                                                §12.1-13
                                                                                         Accounts for civil penalties related to underground
                   STATE CORPORATION                   UNDERGROUND UTILITY DAMAGE        utilities. Funds used to support public awareness
 171       171     COMMISSION                 0902     PREVENTION SP                     programs.                                                                                                                                                                       § 56-265.32

                                                                                         Per Code of VA § 38.2-415, funds are generated from
                                                                                         assessments of licensed insurers doing business in the
                                                                                         Commonwealth and shall be used for accomplishing
                   STATE CORPORATION                   VIRGINIA STATE POLICE-INSURANCE   the powers and duties assigned to the Virginia State
 171       171     COMMISSION                 0905     FRAUD FUND                        Police under Chapter 9 (§ 52-36 et seq.) of Title 52.                                                                                                                          § 38.2-415

                   STATE CORPORATION
 171       171     COMMISSION                 1000     FEDERAL TRUST                     This fund accounts for Federal funds.                                                                                                                                          Federal
                   STATE CORPORATION                   ELECTRICITY DELIVERY & ENERGY     This fund accounts for American Recovery and
 171       171     COMMISSION                 1249     RELIABILITY RESEARCH              Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                   STATE CORPORATION                   GENERAL FIXED ASSET ACCOUNT
 171       171     COMMISSION                 1500     GROUP                             Fixed Assets
 172       172     STATE LOTTERY DEPARTMENT   0000     FUND NOT ON D06                   Budgetary Fund                                                                                                                                                                 Budgetary only


 172       172     STATE LOTTERY DEPARTMENT   0100     GENERAL                           General Fund Activity                                                                                                                                                          General
                                                                                         Accounts for fees paid for parking vehicles in state
                                                                                         parking lots and used for parking facilities as
                                                                                         determined by the Governor, for payment of costs for                                                                                                                           Appropriation Act
 172       172     STATE LOTTERY DEPARTMENT   0270     PARKING                           the provision of vehicle parking spaces.                                                                                                                                       §4-6.04c

                                                                                         Enterprise activity included on the Lottery enterprise
 172       172     STATE LOTTERY DEPARTMENT   0500     ENTERPRISE                        fund financial statement template submission.                                                                                                                                  §58.1-4022

                                                       SURPLUS SUPPLIES & EQUIP SALES-   Enterprise activity included on the Lottery enterprise
 172       172     STATE LOTTERY DEPARTMENT   0588     NON-GEN-N                         fund financial statement template submission.
                   VIRGINIA COLLEGE SAVINGS
 174       174     PLAN                       0000     FUND NOT ON D06                   Budgetary Fund                                                                                                                                                                 Budgetary only

                   VIRGINIA COLLEGE SAVINGS
 174       174     PLAN                       0100     GENERAL                           General Fund Activity                                                                                                                                                          General
                                                                                         Accounts for fees paid for parking vehicles in state
                                                                                         parking lots and used for parking facilities as
                   VIRGINIA COLLEGE SAVINGS                                              determined by the Governor, for payment of costs for                                                                                                                           Appropriation Act
 174       174     PLAN                       0270     PARKING                           the provision of vehicle parking spaces.                                                                                                                                       §4-6.04c




                                                                                                                                                                                                                                                                           65 of 486
                                                                                                                                                      STEP 1
                                                                                                                                                                                 STEP 2
Select                     Agency Name        Fund/                                                                                            Is the fund description                                         STEP 3
Control   Agency                              Fund                  Fund Name                                                                       accurate and          Complete revised fund
Agency                                        Detail                                Fund Description                                                 complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                    (Source of Funds & Nature of Allowable Expenditures)                                                                  inflow to these funds                                            and/or
                                                                                                                                               If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                          3.                                          committed by legislation or                                     Site Reference
                                                                                                                                               If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                purpose?             If yes, please provide detail



                                                                                    This fund accounts for the Virginia College Savings
                                                                                    Plan Enterprise Fund and the Education Savings
                                                                                    Private-purpose Trust Fund. The activity in this fund is
                                                                                    included on the enterprise and private-purpose
                                                                                    financial statement template submissions.

                                                                                    The enterprise fund accounts for the actuarially
                                                                                    determined contributions and payments for approved
                                                                                    expenses of the Virginia Prepaid Education Program.
                                                                                    This program locks in future college costs for minors
                                                                                    from birth through the ninth grade.

                                                                                    The private-purpose fund accounts for the activities of
                                                                                    the Virginia Education Savings Trust and College
                                                                                    America programs, which are voluntary, non-                                                                                                                                      Section 1-135,
                   VIRGINIA COLLEGE SAVINGS                                         guaranteed, higher educational investment programs                                                                                                                               Chapter 847 2007
 174       174     PLAN                       0500     ENTERPRISE                   offered by the VCSP.                                                                                                                                                             Acts of Assembly
                   VA OFFICE FOR PROTECTION
 175       175     AND ADVOCACY               0000     FUND NOT ON D06              Budgetary Fund                                                                                                                                                                   Budgetary only

                   VA OFFICE FOR PROTECTION
 175       175     AND ADVOCACY               0100     GENERAL                      General Fund Activity                                                                                                                                                            General
                                                                                    Agy 175 accounts for their federal indirect cost
                   VA OFFICE FOR PROTECTION                                         recovery that is restricted per Yvette Simard. The fund
 175       175     AND ADVOCACY               0200     SPECIAL                      will have a carryover balance.

                   VA OFFICE FOR PROTECTION            APPROPRIATED INDIRECT COST   Accounts for State agencies' share of indirect cost                                                                                                                              Appropriation Act
 175       175     AND ADVOCACY               0280     RECOVERIES                   recoveries.                                                                                                                                                                      §4-2.03a

                   VA OFFICE FOR PROTECTION
 175       175     AND ADVOCACY               1000     FEDERAL TRUST                This fund accounts for Federal funds.                                                                                                                                            Federal
                   DEPARTMENT OF LABOR AND
 181       181     INDUSTRY                   0000     FUND NOT ON D06              Budgetary Fund                                                                                                                                                                   Budgetary only

                   DEPARTMENT OF LABOR AND
 181       181     INDUSTRY                   0100     GENERAL                      General Fund Activity                                                                                                                                                            General

                                                                                                                                                                                                                                                                     Code of Virginia §
                                                                                                                                                                                                                                                                     40.1-51.20 B
                                                                                                                                                                                                                                                                     (Asbestos/Lead)
                                                                                                                                                                                                                                                                     and Appropriation
                                                                                                                                                                                                                                                                     Act, Item 117,
                                                                                    Accounts for (1) Asbestos/Lead Program (2) Federal                                                                                                                               (federal grant
                                                                                    Grant Match for the voluntary compliance program and                                                                                                                             match for the
                                                                                    (3) Safety and Health Conference Registration Fees                                                                                                                               voluntary
                   DEPARTMENT OF LABOR AND                                          and related expenses, and other miscellaneous                                                                                                                                    compliance
 181       181     INDUSTRY                   0200     SPECIAL                      operational activity.                                                                                                                                                            program)



                                                                                                                                                                                                                                                                        66 of 486
                                                                                                                                                              STEP 1
                                                                                                                                                                                         STEP 2
Select                    Agency Name        Fund/                                                                                                     Is the fund description                                         STEP 3
Control   Agency                             Fund                   Fund Name                                                                               accurate and          Complete revised fund
Agency                                       Detail                                           Fund Description                                               complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                              (Source of Funds & Nature of Allowable Expenditures)                                                                inflow to these funds                                            and/or
                                                                                                                                                       If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                  3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                       If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                        purpose?             If yes, please provide detail
                                                                                              Accounts for fees paid for parking vehicles in state
                                                                                              parking lots and used for parking facilities as
                   DEPARTMENT OF LABOR AND                                                    determined by the Governor, for payment of costs for                                                                                                                           Appropriation Act
 181       181     INDUSTRY                  0270     PARKING                                 the provision of vehicle parking spaces.                                                                                                                                       §4-6.04c

                   DEPARTMENT OF LABOR AND            APPROPRIATED INDIRECT COST              Accounts for State agencies' share of indirect cost                                                                                                                            Appropriation Act
 181       181     INDUSTRY                  0280     RECOVERIES                              recoveries.                                                                                                                                                                    §4-2.03a

                   DEPARTMENT OF LABOR AND
 181       181     INDUSTRY                  1000     FEDERAL TRUST                        This fund accounts for Federal funds.                                                                                                                                             Federal
                   DEPARTMENT OF LABOR AND                                                 This fund accounts for American Recovery and
 181       181     INDUSTRY                  1063     WIA ADULT ACTIVITIES - STATES - ARRA Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                   DEPARTMENT OF LABOR AND            WIA YOUTH FORMULA GRANTS -           This fund accounts for American Recovery and
 181       181     INDUSTRY                  1066     STATES - ARRA                        Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                   DEPARTMENT OF LABOR AND            WIA DISLOCATED WORKERS -             This fund accounts for American Recovery and
 181       181     INDUSTRY                  1073     FORMULA STATE - ARRA                 Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                   DEPARTMENT OF LABOR AND            GENERAL FIXED ASSET ACCOUNT
 181       181     INDUSTRY                  1500     GROUP                                Fixed Assets
                   VIRGINIA EMPLOYMENT
 182       182     COMMISSION                0000     FUND NOT ON D06                         Budgetary Fund                                                                                                                                                                 Budgetary only

                   VIRGINIA EMPLOYMENT
 182       182     COMMISSION                0100     GENERAL                                 General Fund Activity                                                                                                                                                          General
                                                                                              Accounts for interest and penalties collected from
                                                                                              employers and claimants under the provisions of this
                                                                                              title, shall be used by the Commission for the payment
                                                                                              of costs and charges of administration, including the
                                                                                              cost of capital projects of the Virginia Employment
                                                                                              Commission, and discretionary expenditures not to
                                                                                              exceed $375,000 per fiscal year authorized in the
                                                                                              general appropriations act, which are found by the
                                                                                              Commission not to be proper and valid charges
                                                                                              payable out of any funds in the Unemployment
                   VIRGINIA EMPLOYMENT                                                        Compensation Administration Fund received from any                                                                                                                             § 60 2-314 to 60 2-
 182       182     COMMISSION                0200     SPECIAL                                 source.                                                                                                                                                                        317
                                                                                              Accounts for fees paid for parking vehicles in state
                                                                                              parking lots and used for parking facilities as
                   VIRGINIA EMPLOYMENT                                                        determined by the Governor, for payment of costs for                                                                                                                           Appropriation Act
 182       182     COMMISSION                0270     PARKING                                 the provision of vehicle parking spaces.                                                                                                                                       §4-6.04c
                   VIRGINIA EMPLOYMENT                SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                      COV § 2.2-1124
 182       182     COMMISSION                0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                 & § 2.2-1125
                   VIRGINIA EMPLOYMENT                SURPLUS SUPPLIES & EQUIP SALES-                                                                                                                                                                                        COV § 2.2-1124
 182       182     COMMISSION                0288     NON-GEN-N                         Accounts for sale of surplus supplies and equipment.                                                                                                                                 & § 2.2-1125

                                                                                              Unemployment Compensation Trust Fund, funded by
                   VIRGINIA EMPLOYMENT                                                        employer contributions for the payment of UI benefits.                                                                                                                         § 60.2-300 to 60.2-
 182       182     COMMISSION                0700     TRUST AND AGENCY                        THIS FUND RETAINS ITS INTEREST EARNINGS.                                                                                                                                       305

                   VIRGINIA EMPLOYMENT                                                                                                                                                                                                                                       § 60.2-306 to 60.2-
 182       182     COMMISSION                0701     VEC FEDERAL FUND                        This fund accounts for Federal funds.                                                                                                                                          313


                                                                                                                                                                                                                                                                                67 of 486
                                                                                                                                                               STEP 1
                                                                                                                                                                                          STEP 2
Select                    Agency Name         Fund/                                                                                                     Is the fund description                                         STEP 3
Control   Agency                              Fund                   Fund Name                                                                               accurate and          Complete revised fund
Agency                                        Detail                                          Fund Description                                                complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                              (Source of Funds & Nature of Allowable Expenditures)                                                                 inflow to these funds                                            and/or
                                                                                                                                                        If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                   3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                        If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                         purpose?             If yes, please provide detail

                   VIRGINIA EMPLOYMENT
 182       182     COMMISSION                 0721     FUBA BENEFITS FUND                     This fund accounts for Federal funds.                                                                                                                                           Federal

                   VIRGINIA EMPLOYMENT
 182       182     COMMISSION                 0724     TRADE BENEFITS FUNDS                   This fund accounts for Federal funds.                                                                                                                                           Federal

                   VIRGINIA EMPLOYMENT
 182       182     COMMISSION                 0725     TRA ALLOWANCES FUND                    This fund accounts for Federal funds.                                                                                                                                           Federal

                   VIRGINIA EMPLOYMENT                 SURPLUS SUPPLIES & EQUIP SALES-
 182       182     COMMISSION                 0788     NON-GEN-N                              No year end balance
                   VIRGINIA EMPLOYMENT                 EMPLOYMENT SERV/WAGNER PEYSER          This fund accounts for American Recovery and
 182       182     COMMISSION                 0791     FUNDED ACTIVITY - ARRA                 Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                        Federal

                                                                                              TRUST AND AGENCY - This fund accounts for
                                                                                              American Recovery and Reinvestment Act (ARRA)
                                                                                              Stimulus Monies on deposit in the UCTF (VEC 0700).
                   VIRGINIA EMPLOYMENT                 UNEMPLOYMENT INSURANCE-                Interest earnings on deposits in this fund are retained
 182       182     COMMISSION                 0793     STIMULUS ADMIN - ARRA                  by the UITF (Fund 0700).                                                                                                                                                        Federal
                   VIRGINIA EMPLOYMENT                 UNEMPLOYMENT INSURANCE-                This fund accounts for American Recovery and
 182       182     COMMISSION                 0795     STIMULUS ADMIN - ARRA                  Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                        Federal
                   VIRGINIA EMPLOYMENT                 UNEMPLOYMENT INSURANCE-                This fund accounts for American Recovery and
 182       182     COMMISSION                 0796     STIMULUS ADMIN - ARRA                  Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                        Federal
                   VIRGINIA EMPLOYMENT                 UNEMPLOYMENT INSURANCE-                This fund accounts for American Recovery and
 182       182     COMMISSION                 0798     STIMULUS ADMIN - ARRA                  Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                        Federal
                   VIRGINIA EMPLOYMENT                 GENERAL FIXED ASSET ACCOUNT
 182       182     COMMISSION                 1500     GROUP                                  Fixed Assets
                   VA WORKERS' COMPENSATION
 191       191     COMMISSION                 0000     FUND NOT ON D06                        Budgetary Fund                                                                                                                                                                  Budgetary only

                   VA WORKERS' COMPENSATION
 191       191     COMMISSION                 0100     GENERAL                                General Fund Activity                                                                                                                                                           General

                   VA WORKERS' COMPENSATION            SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                      COV § 2.2-1124
 191       191     COMMISSION                 0288     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                 & § 2.2-1125

                   VA WORKERS' COMPENSATION
 191       191     COMMISSION                 0600     INTERNAL SERVICE                       No year end balance

                   VA WORKERS' COMPENSATION
 191       191     COMMISSION                 0900     DEDICATED SPECIAL REVENUE              This fund accounts for Commission operational activity.                                                                                                                         § 65.2-1007




                                                                                                                                                                                                                                                                                68 of 486
                                                                                                                                                                STEP 1
                                                                                                                                                                                           STEP 2
Select                    Agency Name          Fund/                                                                                                     Is the fund description                                         STEP 3
Control   Agency                               Fund                 Fund Name                                                                                 accurate and          Complete revised fund
Agency                                         Detail                                      Fund Description                                                    complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                           (Source of Funds & Nature of Allowable Expenditures)                                                                     inflow to these funds                                            and/or
                                                                                                                                                         If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                    3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                         If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                          purpose?             If yes, please provide detail


                                                                                           Per Code of VA § 19.2-368.18, whenever the costs
                                                                                           provided for in §§ 17.1-275.1, 17.1-275.2, 17.1-275.3,
                                                                                           17.1-275.4, 17.1-275.7, 17.1-275.8, or § 17.1-275.9 or
                                                                                           subsections B or C of § 16.1-69.48:1 are assessed, a
                                                                                           portion of the costs, as specified in those sections,
                                                                                           shall be paid over to the Comptroller to be deposited
                                                                                           into the Criminal Injuries Compensation Fund and shall
                                                                                           be used for the purpose of payment of the costs and
                                                                                           expenses necessary for the administration of this
                   VA WORKERS' COMPENSATION                                                chapter and for the payment of claims pursuant to this
 191       191     COMMISSION                  0903     CRIME VICTIM COMPENSATION          chapter.                                                                                                                                                                            §19.2-368.18


                                                                                           Accounts for a tax collected from insurance carriers,
                                                                                           insuring employers in the Commonwealth against
                                                                                           liability for personal injuries to their employees or death
                                                                                           for the purpose of paying the salaries and necessary
                                                                                           expenses of the Workers' Compensation Commission
                                                                                           and its assistants and employees in administering and
                                                                                           carrying out the provisions of this title, an shall be used
                   VA WORKERS' COMPENSATION                                                solely in administering and carrying out the provisions
 191       191     COMMISSION                  0920     UNINSURED EMPLOYER'S FUND          of this title.                                                                                                                                                                       § 65.2-1201
                                                                                           Relates to the Virginia Crime Victim-Witness Fund, a
                                                                                           special non-reverting fund, administered by the
                                                                                           Workers' Compensation Commission for payment of
                   VA WORKERS' COMPENSATION             CRIME VICTIM COMPENSATION - FOIA   crime victim benefits directly to crime victims or                                                                                                                                  Code of VA §
 191       191     COMMISSION                  0939     EXEMPT                             claimants.                                                                                                                                                                          19.2-368.18

                   VA WORKERS' COMPENSATION
 191       191     COMMISSION                  1000     FEDERAL TRUST                      This fund accounts for Federal funds.                                                                                                                                               Federal
                   VA WORKERS' COMPENSATION             GENERAL FIXED ASSET ACCOUNT
 191       191     COMMISSION                  1500     GROUP                              Fixed Assets
                                                                                           Activity is related to a $522,000 advance given to a
                                                                                           third party administrator in FY 2000. Each month the
                   VA WORKERS' COMPENSATION                                                third party administrator sends the agency a request for
 191       191     COMMISSION                 Off-CARS SPECIAL REVENUE FUND                reimbursement for claims paid.
 194       170     HUMAN RIGHTS COUNCIL         0000   FUND NOT ON D06                     Budgetary Fund                                                                                                                                                                      Budgetary only


 194       170     HUMAN RIGHTS COUNCIL        0100     GENERAL                            General Fund Activity                                                                                                                                                               General
                                                                                           Accounts for fees paid for parking vehicles in state
                                                                                           parking lots and used for parking facilities as
                                                                                           determined by the Governor, for payment of costs for                                                                                                                                Appropriation Act
 194       170     HUMAN RIGHTS COUNCIL        0270     PARKING                            the provision of vehicle parking spaces.                                                                                                                                            §4-6.04c


 194       170     HUMAN RIGHTS COUNCIL        1000     FEDERAL TRUST                      This fund accounts for Federal funds.                                                                                                                                               Federal
                                                        GENERAL FIXED ASSET ACCOUNT
 194       170     HUMAN RIGHTS COUNCIL        1500     GROUP                              Fixed Assets

                                                                                                                                                                                                                                                                                  69 of 486
                                                                                                                                                               STEP 1
                                                                                                                                                                                          STEP 2
Select                    Agency Name      Fund/                                                                                                        Is the fund description                                         STEP 3
Control   Agency                           Fund                   Fund Name                                                                                  accurate and          Complete revised fund
Agency                                     Detail                                           Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                            (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                        If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                   3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                        If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                         purpose?             If yes, please provide detail
                   DEPARTMENT OF GENERAL
 194       194     SERVICES                0000     FUND NOT ON D06                         Budgetary Fund                                                                                                                                                                    Budgetary only

                   DEPARTMENT OF GENERAL
 194       194     SERVICES                0100     GENERAL                                 General Fund Activity                                                                                                                                                             General
                                                                                            Fund is used for Capital Project expenditures. Project
                                                                                            10079 is closed. Per the 2009 Appropriation Act,
                                                                                            funding appropriated to this fund is for the Virginia War
                   DEPARTMENT OF GENERAL                                                    Memorial expansion. Private money is matched by the                                                                                                                               Chapter 951
 194       194     SERVICES                0200     SPECIAL                                 GA.                                                                                                                                                                               Part2 -45
                                                                                     Relates to Eva. Revenue in generated from: 1)
                                                                                     Recordation of rebates from vendors who are issued
                                                                                     statewide contracts 2) Surcharges on items purchased
                   DEPARTMENT OF GENERAL            STATEWIDE CONTRACT VENDOR        from statewide contracts. Funds are used to cover the                                                                                                                                    Chpt 1073 Item
 194       194     SERVICES                0206     REBATE FUND                      management fund contract.                                                                                                                                                                75 B
                                                                                     This fund shall account for the treasury loan and                                                                                                                                        Chapter 847
                   DEPARTMENT OF GENERAL            WASHINGTON BUILDING RENOVATION & associated disbursements as well as recoveries as a                                                                                                                                      Section 2-1, Item
 194       194     SERVICES                0226     LITIGAT                          result of the litigation.                                                                                                                                                                C 2.
                                                                                     Accounts for rental revenue and related expenses from
                   DEPARTMENT OF GENERAL            PROCEEDS OF SPECIFIC INCOME      the lease of office space in State Capitol Complex
 194       194     SERVICES                0228     LEASES                           buildings.

                   DEPARTMENT OF GENERAL                                                    Funds are transferred in from VDOT and are used to                                                                                                                                Holding Account -
 194       194     SERVICES                0250     LABORATORY SERVICES                     perform tests on fuel.                                                                                                                                                            no appropriation

                                                                                    This fund is a holding account for state surplus property
                   DEPARTMENT OF GENERAL                                            funds. Monthly transfers are made to fund 0262, fund                                                                                                                                      Holding Account -
 194       194     SERVICES                0260     STATE SURPLUS PROPERTY SUSPENSE 0603, as well as to other agencies.                                                                                                                                                       no appropriation
                                                                                    Accounts for the activity of the Va. Business
                   DEPARTMENT OF GENERAL            VA BUSINESS OPP PROG AND PUBLIC Opportunities Newsletter and the new Public                                                                                                                                               Flags COV 2.2-
 194       194     SERVICES                0261     PROC FOR                        Procurement Forum.                                                                                                                                                                        1128
                                                                                                                                                                                                                                                                              COV § 2.2125B
                                                                                            Accounts for the transfer in from fund 0260-State                                                                                                                                 requires holding
                   DEPARTMENT OF GENERAL            STATE SURPLUS PROPERTY -                Surplus Property Suspense for transfer to the General                                                                                                                             of funds; no
 194       194     SERVICES                0262     REVERSION FUND                          Fund.                                                                                                                                                                             appropriation
                                                                                            Accounts for fees paid for parking vehicles in state
                                                                                            parking lots and used for parking facilities as
                   DEPARTMENT OF GENERAL                                                    determined by the Governor, for payment of costs for                                                                                                                              Appropriation Act
 194       194     SERVICES                0270     PARKING                                 the provision of vehicle parking spaces.                                                                                                                                          §4-6.04c
                                                                                      This fund accounts for fees received related to the
                                                                                      Public-Private Education Act Fund. Private entities
                                                                                      submit unsolicited proposals for projects in which they
                                                                                      feel they could offer the State assistance. The
                                                                                      receiving agency can charge a fee to review the
                                                                                      proposal ranging from $5,000 - $50,000. The funds
                   DEPARTMENT OF GENERAL                                              collected are supposed to offset the costs of reviewing
 194       194     SERVICES                0275     PUBLIC-PRIVATE EDUCATION ACT FUND the proposal.                                                                                                                                                                           COV § 56-575.4

                   DEPARTMENT OF GENERAL            RECYCLABLE MATERIAL SALES-NON-                                                                                                                                                                                            COV § 2.1-457.2
 194       194     SERVICES                0286     GEN-NON-HI                              Accounts for recyclable material sales.                                                                                                                                           & § 2.1-457.3


                                                                                                                                                                                                                                                                                 70 of 486
                                                                                                                                                         STEP 1
                                                                                                                                                                                    STEP 2
Select                    Agency Name      Fund/                                                                                                  Is the fund description                                         STEP 3
Control   Agency                           Fund                   Fund Name                                                                            accurate and          Complete revised fund
Agency                                     Detail                                          Fund Description                                             complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                           (Source of Funds & Nature of Allowable Expenditures)                                                              inflow to these funds                                            and/or
                                                                                                                                                  If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                             3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                  If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                   purpose?             If yes, please provide detail

                   DEPARTMENT OF GENERAL            SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                   COV § 2.2-1124
 194       194     SERVICES                0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                              & § 2.2-1125

                   DEPARTMENT OF GENERAL                                                   Accounts for reimbursements to the general fund and
 194       194     SERVICES                0297     ASBESTOS CLAIMS TRUST FUND             to state agencies for the costs of asbestos removal.                                                                                                                         COV § 2.2-1132
                                                                                           Funds are generated from various taxes and civil
                   DEPARTMENT OF GENERAL                                                   penalties. Funds are used for highway maintenance
 194       194     SERVICES                0400     COMMONWEALTH TRANSPORTATION            and administrative costs.                                                                                                                                                    COV § 2.2-1132
                   DEPARTMENT OF GENERAL                                                   All Activity Related to Coding Error Corrected by
 194       194     SERVICES                0500     ENTERPRISE                             Agency.
                                                                                           Enterprise activity included on the Consolidated Lab
                   DEPARTMENT OF GENERAL            CONSOLIDATED LABORATORY                enterprise fund financial statement template
 194       194     SERVICES                0501     SERVICES                               submission.                                                                                                                                                                  Chpt 844
                                                                                           Enterprise activity included on the Consolidated Lab
                   DEPARTMENT OF GENERAL            FEDERAL SAFE DRINKING WATER ACT        enterprise fund financial statement template                                                                                                                                 Chpt 899 Item 74
 194       194     SERVICES                0502     TESTING                                submission.                                                                                                                                                                  C1

                   DEPARTMENT OF GENERAL                                            Enterprise activity included on the EVA enterprise fund                                                                                                                             Chpt 1073 Item
 194       194     SERVICES                0505     EVA PROCUREMENT PROGRAM         financial statement template submission.                                                                                                                                            75 B
                                                                                    Internal Service activity included on the DGS's ,
                   DEPARTMENT OF GENERAL                                            General Services, internal service fund financial                                                                                                                                   COV § 2.1
 194       194     SERVICES                0600     INTERNAL SERVICE                statement template submission.                                                                                                                                                      Chp.32 Article 3
                                                                                    Internal Service Fund activity included on the Property
                   DEPARTMENT OF GENERAL                                            Disposal internal service fund financial statement
 194       194     SERVICES                0601     REAL ESTATE SERVICES            template submission.                                                                                                                                                                COV § 2.2-1150
                                                                                    Internal Service activity included on the DGS's ,
                   DEPARTMENT OF GENERAL                                            General Services, internal service fund financial
 194       194     SERVICES                0602     GRAPHICS COMMUNICATION          statement template submission.                                                                                                                                                      COV § 2.2-1171
                                                                                    Internal Service activity included on the DGS's ,
                   DEPARTMENT OF GENERAL                                            General Services, internal service fund financial
 194       194     SERVICES                0603     STATE SURPLUS PROPERTY PROGRAM statement template submission.                                                                                                                                                       COV § 2.2-1124
                                                                                    Internal Service Fund activity included on the
                   DEPARTMENT OF GENERAL            DGS MAINTENANCE & REPAIR        Maintenance and Repair internal service fund financial                                                                                                                              Chpt 723 - Item
 194       194     SERVICES                0604     PROJECTS                        statement template submission.                                                                                                                                                      68A & B
                                                                                    Internal Service activity included on the DGS's ,
                   DEPARTMENT OF GENERAL            FEDERAL SURPLUS PROPERTY        General Services, internal service fund financial
 194       194     SERVICES                0605     PROGRAM                         statement template submission.                                                                                                                                                      COV § 2-2-1123
                                                                                    Internal Service activity included on the DGS's ,
                   DEPARTMENT OF GENERAL                                            General Services, internal service fund financial
 194       194     SERVICES                0606     DEQ ANALYTICAL TESTING SERVICES statement template submission.                                                                                                                                                      COV-§ 2.2-1101
                                                                                    Internal Service activity included on the DGS's ,
                   DEPARTMENT OF GENERAL            BUREAU OF CAPITAL OUTLAY        General Services, internal service fund financial                                                                                                                                   CHPT 951 Item
 194       194     SERVICES                0607     MANAGEMENT                      statement template submission.                                                                                                                                                      77 C
                                                                                    Internal Service Fund activity included on the Fleet
                   DEPARTMENT OF GENERAL                                            Management internal service fund financial statement                                                                                                                                COV § 2.2-1173 -
 194       194     SERVICES                0610     FLEET MANAGEMENT                template submission.                                                                                                                                                                § 2.2-1181
                                                                                    Internal Service activity included on the DGS's ,
                   DEPARTMENT OF GENERAL            RECYCLABLE MATERIAL SALES-NON-  General Services, internal service fund financial                                                                                                                                   COV § 2.1-457.2
 194       194     SERVICES                0686     GEN-NON-HI                      statement template submission.                                                                                                                                                      & § 2.1-457.3



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                                                                                                                                                            STEP 1
                                                                                                                                                                                       STEP 2
Select                    Agency Name      Fund/                                                                                                     Is the fund description                                         STEP 3
Control   Agency                           Fund                 Fund Name                                                                                 accurate and          Complete revised fund
Agency                                     Detail                                      Fund Description                                                    complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                       (Source of Funds & Nature of Allowable Expenditures)                                                                     inflow to these funds                                            and/or
                                                                                                                                                     If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                     If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                      purpose?             If yes, please provide detail
                                                                                       Internal Service activity included on the DGS's ,
                   DEPARTMENT OF GENERAL            SURPLUS SUPPLIES & EQUIP SALES-    General Services, internal service fund financial                                                                                                                                   COV § 2.1-457.2
 194       194     SERVICES                0688     NON-GEN-N                          statement template submission.                                                                                                                                                      & § 2.1-457.3
                   DEPARTMENT OF GENERAL
 194       194     SERVICES                0700     TRUST AND AGENCY                   This fund only contains budgetary activity.

                                                                                       This fund is used to account for a court settlement
                                                                                       (from the late 1970's, early 1980's) that was prompted
                                                                                       by price fixing by individual companies that resulted in
                                                                                       the state being overcharged. According to federal
                                                                                       guidelines, funds must be used for energy efficiency
                                                                                       and energy conservation projects. Funds are usually
                                                                                       used for capital projects. State agencies, towns,
                   DEPARTMENT OF GENERAL                                               hospitals, schools, etc. can apply for grants from this
 194       194     SERVICES                0734     TEXACO OIL OVERCHARGE FUND         fund.                                                                                                                                                                               COV § 2.2-1132
                                                                                       This fund is used to account for a court settlement
                                                                                       (from the late 1970's, early 1980's) that was prompted
                                                                                       by price fixing by individual companies that resulted in
                                                                                       the state being overcharged. According to federal
                                                                                       guidelines, funds must be used for energy efficiency
                                                                                       and energy conservation projects. Funds are usually
                                                                                       used for capital projects. State agencies, towns,
                   DEPARTMENT OF GENERAL            STRIPPER WELL OIL OVERCHARGE       hospitals, schools, etc. can apply for grants from this
 194       194     SERVICES                0739     FUND                               fund.                                                                                                                                                                               COV § 2.2-1132
                   DEPARTMENT OF GENERAL
 194       194     SERVICES                0800     DEBT SERVICE                       No ending balance

                   DEPARTMENT OF GENERAL            9(C) DEBT SERVICE - CONSTRUCTION   CARS 08XX Debt Fund - Reported as Capital Projects
 194       194     SERVICES                0813     COSTS                              in the CAFR.                                                                                                                                                                        COV § 2.2-1132
                                                                                       Blended component unit recorded from Department of                                                                                                                                  COV § 23-
                   DEPARTMENT OF GENERAL                                               Treasury VPBA financial statement template                                                                                                                                          38.107and § 2.2-
 194       194     SERVICES                0820     VPBA PROJECTS                      submissions.                                                                                                                                                                        2261

                   DEPARTMENT OF GENERAL                                               This fund accounts for donations for the state capitol
 194       194     SERVICES                0900     DEDICATED SPECIAL REVENUE          renovations.                                                                                                                                                                        COV § 2.2-1132



                                                                                       Main Street Station was owned by VPBA. A portion of
                                                                                       VPBA's 1993 bond issuance refinanced that acquisition
                                                                                       by VPBA. The City of Richmond is buying the property
                                                                                       from VPBA. This will be a multi-part transaction. The
                                                                                       first part of the transaction took place this year with the
                                                                                       City paying VPBA $5.2 million (approx. $1.6 million) will
                                                                                       be used to defease a portion of the 1993 bonds. As
                                                                                       stated in Fund 0722, Agency 994, monies there
                                                                                       represent sale proceeds that are essentially being held
                                                                                       in escrow toward the partial defeasance of the 1993
                                                                                       bonds. However this fund represents the remaining
                   DEPARTMENT OF GENERAL                                               amount that is received to go toward the construction of
 194       194     SERVICES                0922     MAIN STREET STATION PROPERTY       a new parking deck. DGS is holding these funds.                                                                                                                                     COV § 2.2-1132


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                                                                                                                                                                  STEP 1
                                                                                                                                                                                             STEP 2
Select                     Agency Name          Fund/                                                                                                      Is the fund description                                         STEP 3
Control   Agency                                Fund                   Fund Name                                                                                accurate and          Complete revised fund
Agency                                          Detail                                           Fund Description                                                complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                                 (Source of Funds & Nature of Allowable Expenditures)                                                                 inflow to these funds                                            and/or
                                                                                                                                                           If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                      3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                           If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                            purpose?             If yes, please provide detail

                   DEPARTMENT OF GENERAL
 194       194     SERVICES                      1000    FEDERAL TRUST                    This fund accounts for Federal funds.                                                                                                                                                  Federal
                   DEPARTMENT OF GENERAL                                                  This fund accounts for American Recovery and
 194       194     SERVICES                      1096   FISCAL STABILIZATION-GENERAL-ARRA Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                               Federal
                   DEPARTMENT OF GENERAL                                                  This fund accounts for American Recovery and
 194       194     SERVICES                      1201   STATE ENERGY PROGRAM - ARRA       Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                               Federal
                   DEPARTMENT OF GENERAL                GENERAL FIXED ASSET ACCOUNT
 194       194     SERVICES                      1500   GROUP                             Fixed Assets
                   DEPARTMENT OF GENERAL                                                  Accounts for the activity related to the Virginia War
 194       194     SERVICES                    Off-CARS VIRGINIA WAR MEMORIAL             Memorial.                                                                                                                                                                              COV § 2.2-1130
                   DEPT OF MINORITY BUSINESS
 194       232     ENTERPRISE                    0000    FUND NOT ON D06                         Budgetary Fund                                                                                                                                                                  Budgetary only

                   DEPT OF MINORITY BUSINESS
 194       232     ENTERPRISE                    0100    GENERAL                                 General Fund Activity                                                                                                                                                           General

                                                                                                 Per Dennis Klement, SJR No. 359 from the 2003
                                                                                                 Session states that DMBE shall seek, receive, and
                                                                                                 expend gifts, grants, donations or other funds from
                                                                                                 public and private sources, including the United States
                   DEPT OF MINORITY BUSINESS                                                     government and its agencies, to provide financial
 194       232     ENTERPRISE                    0200    SPECIAL                                 support for the disparity assessment.
                                                                                                 Accounts for fees paid for parking vehicles in state
                                                                                                 parking lots and used for parking facilities as
                   DEPT OF MINORITY BUSINESS                                                     determined by the Governor, for payment of costs for                                                                                                                            Appropriation Act
 194       232     ENTERPRISE                    0270    PARKING                                 the provision of vehicle parking spaces.                                                                                                                                        §4-6.04c
                                                                                                                                                                                                                                                                                 Code of VA §
                                                                                                 Accounts for various taxes and civil penalties. Funds                                                                                                                           33.1-23.1, §46.2-
                   DEPT OF MINORITY BUSINESS             HIGHWAY MAINTENANCE AND                 are used for highway maintenance and administrative                                                                                                                             206, and §58.1-
 194       232     ENTERPRISE                    0410    OPERATING FUND                          costs.                                                                                                                                                                          2701

                                                                                                 Money is appropriated and used to guarantee loans to
                                                                                                 banks. Agency 325 administers the funds. Agency
                                                                                                 232 awards contracts. When a contract has been
                   DEPT OF MINORITY BUSINESS             CAPITAL ACCESS FUND FOR                 awarded then they notify agency 325 to dispense the
 194       232     ENTERPRISE                    0901    DISADVANTAGED BU                        money to the appropriate bank.                                                                                                                                                  § 2.2-2311.
                   DEPT OF MINORITY BUSINESS             GENERAL FIXED ASSET ACCOUNT
 194       232     ENTERPRISE                    1500    GROUP                                   Fixed Assets
                   DEPART OF EMPLOYEE
 194       962     DISPUTE RESOLUTION            0000    FUND NOT ON D06                         Budgetary Fund                                                                                                                                                                  Budgetary only

                   DEPART OF EMPLOYEE
 194       962     DISPUTE RESOLUTION            0100    GENERAL                                 General Fund Activity                                                                                                                                                           General

                   DEPART OF EMPLOYEE                                                            This fund accounts for three positions and operating
 194       962     DISPUTE RESOLUTION            0200    SPECIAL                                 expenses for the Division of Hearings program.




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                                                                                                                                                               STEP 1
                                                                                                                                                                                          STEP 2
Select                    Agency Name         Fund/                                                                                                     Is the fund description                                         STEP 3
Control   Agency                              Fund                   Fund Name                                                                               accurate and          Complete revised fund
Agency                                        Detail                                          Fund Description                                                complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                              (Source of Funds & Nature of Allowable Expenditures)                                                                 inflow to these funds                                            and/or
                                                                                                                                                        If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                   3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                        If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                         purpose?             If yes, please provide detail


                                                                                                                                                                                                                                                                              Per Appropriation
                                                                                                                                                                                                                                                                              Act, Chapter
                                                                                              Accounts for the fees charged to agencies receiving                                                                                                                             1042, Item 277 C
                   DEPART OF EMPLOYEE                  TRAINING/EDUCATION/DEVELOPMENT         training on mediation. Funds are used for personnel                                                                                                                             and Appropriation
 194       962     DISPUTE RESOLUTION         0227     FUND                                   and administrative costs related to training.                                                                                                                                   Act, Chapter 935
                                                                                              Accounts for fees paid for parking vehicles in state
                                                                                              parking lots and used for parking facilities as
                   DEPART OF EMPLOYEE                                                         determined by the Governor, for payment of costs for                                                                                                                            Appropriation Act
 194       962     DISPUTE RESOLUTION         0270     PARKING                                the provision of vehicle parking spaces.                                                                                                                                        §4-6.04c
                   DEPART OF EMPLOYEE                  GENERAL FIXED ASSET ACCOUNT
 194       962     DISPUTE RESOLUTION         1500     GROUP                                  Fixed Assets
                   DEPT OF CONSERVATION AND
 199       199     RECREATION                 0000     FUND NOT ON D06                        Budgetary Fund                                                                                                                                                                  Budgetary only

                   DEPT OF CONSERVATION AND
 199       199     RECREATION                 0100     GENERAL                                General Fund Activity                                                                                                                                                           General

                   DEPT OF CONSERVATION AND
 199       199     RECREATION                 0200     SPECIAL                                This fund accounts for operational activity.
                                                                                              This fund is for the VA Outdoors Foundation per 58.1-
                                                                                              817. A $1 fee is imposed on every deed in which open-
                                                                                              space easements are held by the Virginia Outdoors
                   DEPT OF CONSERVATION AND                                                   Foundation. The fee shall be collected as provided in §
 199       199     RECREATION                 0204     OPEN-SPACE PRESERVATION FUND           58.1-812.                                                                                                                                                                       § 58.1-817
                                                                                              Accounts for general fund appropriations, gifts, and
                   DEPT OF CONSERVATION AND                                                   bequests. Funds are used to maintain a state registry
 199       199     RECREATION                 0215     NATURAL AREA PRESERVATION FUND         of voluntarily protected natural areas.                                                                                                                                         Section 10.1-215
                                                                                              The funds held by DCR represent an administrative
                   DEPT OF CONSERVATION AND                                                   portion to be retained by DCR from Taxations (agy 161)
 199       199     RECREATION                 0216     LAND PRESERVATION FUND                 Land Preservation fund 0216 .

                                                                                       Per Code of VA § 10.1-202, this fund accounts for state
                                                                                       park fees, fees from concessions, civil penalties
                                                                                       assessed pursuant to § 10.1-200.2 and under § 10.1-
                                                                                       200.3, all revenues associated with forest product sales
                                                                                       on state parks pursuant to § 10.1-113, and all funds
                                                                                       accruing from, on account of, or to the use or
                                                                                       management of state parks acquired or held by the
                                                                                       Department. This special fund shall be noninterest
                                                                                       bearing. The fund shall be under the direction and                                                                                                                                     Section § 10.1-
                                                                                       control of the Director and may be expended for the                                                                                                                                    202; 435E of
                                                                                       conservation, development, maintenance, and                                                                                                                                            Chapter 935,
                   DEPT OF CONSERVATION AND            STATE PARK OPERATED CONCESSIONS operations of state parks acquired or held by the                                                                                                                                      1999 Acts of
 199       199     RECREATION                 0223     FUND                            Department.                                                                                                                                                                            Assembly
                                                                                       Accounts for voluntary income tax contributions. Fifty-
                   DEPT OF CONSERVATION AND            OPEN SPACE RECREATION AND       percent of collections are distributed to local public
 199       199     RECREATION                 0241     CONSERVATION FUND               bodies.                                                                                                                                                                                § 58.1-345.1




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                                                                                                                                                              STEP 1
                                                                                                                                                                                         STEP 2
Select                    Agency Name         Fund/                                                                                                    Is the fund description                                         STEP 3
Control   Agency                              Fund                   Fund Name                                                                              accurate and          Complete revised fund
Agency                                        Detail                                            Fund Description                                             complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                                (Source of Funds & Nature of Allowable Expenditures)                                                              inflow to these funds                                            and/or
                                                                                                                                                       If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                  3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                       If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                        purpose?             If yes, please provide detail

                                                                                       Accounts for General Fund Sum Sufficient
                                                                                       Appropriations. Funds are used when the Governor
                   DEPT OF CONSERVATION AND                                            declares a "state of emergency"; can be used for
 199       199     RECREATION                 0246     DISASTER RECOVERY FUND          anything related to the state of emergency.                                                                                                                                           COV § 44-146.28
                                                                                       Accounts for fees received for special license plates.
                   DEPT OF CONSERVATION AND                                            Funds are used for Chesapeake Bay restoration                                                                                                                                         Section § 46.2-
 199       199     RECREATION                 0252     CHESAPEAKE BAY RESTORATION FUND projects.                                                                                                                                                                             749.2
                                                                                       Accounts for gifts, entrance fees, and fees from
                   DEPT OF CONSERVATION AND            STATE PARK CONSERVATION         contractor-operated concessions. Funds used for                                                                                                                                       Section § 10.1-
 199       199     RECREATION                 0263     RESOURCES FUND                  conservation, etc. of State Parks.                                                                                                                                                    202
                                                                                       The State Parks Acquisition & Development Fund (not
                                                                                       the Forfeited Asset Sharing Program) consists of the
                                                                                       proceeds from the sale of surplus property and shall be
                   DEPT OF CONSERVATION AND            STATE PARK ACQUISITION AND      used exclusively for the acquisition and development of                                                                                                                               Section § 10.1-
 199       199     RECREATION                 0265     DEVELOPMENT FUND                state parks.                                                                                                                                                                          202.C
                                                                                       Accounts for fees paid for parking vehicles in state
                                                                                       parking lots and used for parking facilities as
                   DEPT OF CONSERVATION AND                                            determined by the Governor, for payment of costs for                                                                                                                                  Appropriation Act
 199       199     RECREATION                 0270     PARKING                         the provision of vehicle parking spaces.                                                                                                                                              §4-6.04c
                                                                                         Per the Public-Private Education Facilities and
                                                                                         Infrastructure Act of 2002, as Amended,
                                                                                         Commonwealth of Virginia, Guidelines and
                                                                                         Procedures, Section II, part C, fees for reviewing                                                                                                                                  Public-Private
                                                                                         unsolicited proposals from private entities are credited                                                                                                                            Education
                                                                                         to this fund and used for the costs of reviewing the                                                                                                                                Facilities and
                   DEPT OF CONSERVATION AND                                              proposal. Any excess should be refunded to the                                                                                                                                      Infrastructure Act
 199       199     RECREATION                 0275     PUBLIC-PRIVATE EDUCATION ACT FUND proposer.                                                                                                                                                                           of 2002.

                   DEPT OF CONSERVATION AND            APPROPRIATED INDIRECT COST               Accounts for State agencies' share of indirect cost                                                                                                                          Appropriation Act
 199       199     RECREATION                 0280     RECOVERIES                               recoveries.                                                                                                                                                                  §4-2.03a

                   DEPT OF CONSERVATION AND            RECYCLABLE MATERIAL SALES-NON-                                                                                                                                                                                        COV § 2.2-1124
 199       199     RECREATION                 0286     GEN-NON-HI                               Accounts for recyclable material sales.                                                                                                                                      & § 2.2-1125

                   DEPT OF CONSERVATION AND            SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                     COV § 2.2-1124
 199       199     RECREATION                 0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                & § 2.2-1125

                   DEPT OF CONSERVATION AND            SURPLUS SUPPLIES & EQUIP SALES-                                                                                                                                                                                       COV § 2.2-1124
 199       199     RECREATION                 0288     NON-GEN-N                                Accounts for sale of surplus supplies and equipment.                                                                                                                         & § 2.2-1125

                                                                                                                                                                                                                                                                             Chapter 781 2009
                   DEPT OF CONSERVATION AND                                                     Accounts for insurance proceeds received when an                                                                                                                             Acts of Assembly
 199       199     RECREATION                 0290     INSURANCE RECOVERY                       insured item is damaged.                                                                                                                                                     4-1.04a.2

                   DEPT OF CONSERVATION AND
 199       199     RECREATION                 0700     TRUST AND AGENCY                         No year end balance




                                                                                                                                                                                                                                                                                75 of 486
                                                                                                                                                                 STEP 1
                                                                                                                                                                                            STEP 2
Select                    Agency Name         Fund/                                                                                                       Is the fund description                                         STEP 3
Control   Agency                              Fund                   Fund Name                                                                                 accurate and          Complete revised fund
Agency                                        Detail                                          Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                              (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                          If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                     3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                          If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                           purpose?             If yes, please provide detail


                                                                                              Per Tim Bishton, should be set up in fund 0811. Accts
                   DEPT OF CONSERVATION AND                                                   for funding for dam repairs and improvements for
 199       199     RECREATION                 0800     DEBT SERVICE                           safety purposes. This money will be moved.

                   DEPT OF CONSERVATION AND            9(B) DEBT SERVICE - CONSTRUCTION       CARS 08XX Debt Fund - Reported as Capital Projects                                                                                                                                Section § 10.1,
 199       199     RECREATION                 0811     COSTS                                  in the CAFR.                                                                                                                                                                      Chapter 3
                                                                                              Blended component unit recorded from Department of                                                                                                                                COV § 23-
                   DEPT OF CONSERVATION AND                                                   Treasury VPBA financial statement template                                                                                                                                        38.107and § 2.2-
 199       199     RECREATION                 0820     VPBA PROJECTS                          submissions.                                                                                                                                                                      2261

                   DEPT OF CONSERVATION AND
 199       199     RECREATION                 0900     DEDICATED SPECIAL REVENUE              Operating fund

                                                                                      Moneys in the Fund shall be used solely for the
                   DEPT OF CONSERVATION AND            VIRGINIA STORMWATER MANAGEMENT purposes of carrying out the Department's (Stormwater
 199       199     RECREATION                 0902     FUND                           Management) responsibilities under this article.                                                                                                                                          § 10.1-603.4



                                                                                              This fund relates to the Sludge management fund. The
                                                                                              fees required by this section shall be transmitted to the
                                                                                              Comptroller to be deposited into the fund. The income
                                                                                              and principal of the fund shall be used only and
                                                                                              exclusively for the Department's direct and indirect
                                                                                              costs associated with the processing of an application
                                                                                              to issue, reissue, amend or modify any permit to land
                                                                                              apply, distribute or market sewage sludge, as well as
                                                                                              the administration and management of the
                                                                                              Department's sewage sludge land application program.
                                                                                              The State Treasurer shall be the custodian of the
                                                                                              moneys deposited in the fund. No part of the fund,
                   DEPT OF CONSERVATION AND                                                   either principal or interest earned thereon, shall revert
 199       199     RECREATION                 0908     SLUDGE MANAGEMENT FUND                 to the general fund of the state treasury.                                                                                                                                        § 32.1-164.5
                                                                                              Monies are appropriated by the General Assembly and
                   DEPT OF CONSERVATION AND            DAM SAFETY/FLOOD PREVENTION &          funds returned by localities in the form of interest and                                                                                                                          Section § 10.1-
 199       199     RECREATION                 0910     PROTECTION                             repayment of loan principal.                                                                                                                                                      603.17 to 19
                                                                                                                                                                                                                                                                                 Item 406C of
                                                                                                                                                                                                                                                                                Chapter 893 of
                                                                                                                                                                                                                                                                                the 1992 Virginia
                   DEPT OF CONSERVATION AND            VA OUTDOOR RECREATION GRANT            Accounts for general fund grant money received to                                                                                                                                 Acts of the
 199       199     RECREATION                 0912     FUND                                   assist in planning outdoor recreation projects.                                                                                                                                   Assembly
                                                                                                                                                                                                                                                                                 Item 406C. Of
                                                                                                                                                                                                                                                                                Chapter 893 of
                                                                                                                                                                                                                                                                                the 1992 Virginia
                   DEPT OF CONSERVATION AND            VA OUTDOOR RECREATION REVOLVING This is a revolving fund that makes loans related to                                                                                                                                     Acts of the
 199       199     RECREATION                 0913     LOAN FUN                        outdoor recreation.                                                                                                                                                                      Assembly
                                                                                       This fund accounts for unrestricted contributions to the
                                                                                       Virginia Land Conservation Foundation, including funds
                   DEPT OF CONSERVATION AND            VA LAND CONSERVATION FUND -     appropriated by the General Assembly and                                                                                                                                                 Section § 10.1 -
 199       199     RECREATION                 0918     UNRESTRICTED                    unconditional gifts.                                                                                                                                                                     1020

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                                                                                                                                                                   STEP 1
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Select                     Agency Name            Fund/                                                                                                     Is the fund description                                         STEP 3
Control   Agency                                  Fund                   Fund Name                                                                               accurate and          Complete revised fund
Agency                                            Detail                                          Fund Description                                                complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                                  (Source of Funds & Nature of Allowable Expenditures)                                                                 inflow to these funds                                            and/or
                                                                                                                                                            If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                       3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                            If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                             purpose?             If yes, please provide detail
                                                                                            Accounts for the storage of water for immediate or
                                                                                            future use, and to develop and strengthen foundations
                   DEPT OF CONSERVATION AND                SMALL WATERSHEDS FLOOD CONTROL and appurtenances of structures in feasible flood                                                                                                                                       Section § 10.1-
 199       199     RECREATION                      0922    & AREA DE                        prevention sites.                                                                                                                                                                     638
                                                                                            Accounts for appropriations and other monies from any
                                                                                            public or private source. Funds used for the
                   DEPT OF CONSERVATION AND                SOIL/WATER CONSERVATION DIST DAM maintenance and repair of dams owned by soil and                                                                                                                                      Section § 10.1-
 199       199     RECREATION                      0925    MAINT/S                          water conservation districts.                                                                                                                                                         611.1

                                                                                                  Accounts for sums appropriated by the General
                                                                                                  Assembly and for other funds from any public or private
                   DEPT OF CONSERVATION AND                VIRGINIA WATER QUALITY                 source. Funds are used for water quality improvement                                                                                                                            Section § 10.1-
 199       199     RECREATION                      0934    IMPROVEMENT FUND                       grants to assist in pollution prevention and reduction.                                                                                                                         2128

                                                                                                  This reserve fund was created within the Virginia Water                                                                                                                         Per Code of VA:
                                                                                                  Quality Improvement Fund to support the purposes                                                                                                                                § 10.1-2128 and
                                                                                                  delineated within the Virginia Water Quality                                                                                                                                    Item 378.B.2 of
                                                                                                  Improvement Act of 1997 (WQIA 1997) when year-end                                                                                                                               Chapter 951,
                   DEPT OF CONSERVATION AND                VA WATER QUALITY IMPROVEMENT           general fund surpluses are unavailable to be                                                                                                                                    2005 Acts of
 199       199     RECREATION                      0935    FUND RESERV                            transferred to the WQIA (fund 0934).                                                                                                                                            Assembly


                                                                                                  Per review of LIS, Code of VA, § 10.1-2128.1, this
                                                                                                  Virginia Natural Resources Commitment Fund is a
                                                                                                  subfund of the Virginia Water Quality Improvement
                                                                                                  Fund created to distribute funds from the Agricultural
                                                                                                  Best Management Practices Cost-Share Program to
                                                                                                  provide technical assistance for the implementation of
                                                                                                  agricultural best management practices and matching
                   DEPT OF CONSERVATION AND                VIRGINIA NATURAL RESOURCES             grants on certain lands exclusively within and outside                                                                                                                          Code of VA, §
 199       199     RECREATION                      0936    COMMITMENT FU                          the Chesapeake Bay watershed .                                                                                                                                                  10.1-2128.1

                   DEPT OF CONSERVATION AND
 199       199     RECREATION                      1000    FEDERAL TRUST                     This fund accounts for Federal funds.                                                                                                                                                Federal
                   DEPT OF CONSERVATION AND                HIGHWAY PLANNING & CONSTRUCTION - This fund accounts for American Recovery and
 199       199     RECREATION                      1094    ARRA                              Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                             Federal
                   DEPT OF CONSERVATION AND                FISCAL STABILIZATION - GENERAL -  This fund accounts for American Recovery and
 199       199     RECREATION                      1096    ARRA                              Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                             Federal
                   DEPT OF CONSERVATION AND                GENERAL FIXED ASSET ACCOUNT
 199       199     RECREATION                      1500    GROUP                             Fixed Assets

                                                                                                  Accounts for donations from individuals for projects at
                   DEPARTMENT OF                                                                  state parks. Donations are used for a variety of                                                                                                                                Section § 10.1-
 199       199     CONSERVATION & RECREATION Off-CARS State Parks Projects Fund                   purposes; many donors specify a use for their donation.                                                                                                                         202.D
                   CHIPPOKES PLANTATION FARM
 199       319     FOUNDATION                  0000   FUND NOT ON D06                             Budgetary Fund                                                                                                                                                                  Budgetary only

                   CHIPPOKES PLANTATION FARM
 199       319     FOUNDATION                      0100    GENERAL                                General Fund Activity                                                                                                                                                           General
                   CHIPPOKES PLANTATION FARM
 199       319     FOUNDATION                      0200    SPECIAL                                Dedicated Special Revenue

                                                                                                                                                                                                                                                                                     77 of 486
                                                                                                                                                                  STEP 1
                                                                                                                                                                                             STEP 2
Select                     Agency Name          Fund/                                                                                                      Is the fund description                                         STEP 3
Control   Agency                                Fund                   Fund Name                                                                                accurate and          Complete revised fund
Agency                                          Detail                                         Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                               (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                           If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                      3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                           If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                            purpose?             If yes, please provide detail

                                                                                               This fund is included in the Chippokes financial
                                                                                               statement template submission. Funds for the sole
                                                                                               purpose of constructing the physical facilities and
                                                                                               acquiring the necessary equipment, and whenever
                   CHIPPOKES PLANTATION FARM                                                   necessary, to maintain the continued operation and
 199       319     FOUNDATION                    0900    DEDICATED SPECIAL REVENUE             well-being of the model farm and physical facilities.                                                                                                                             Section § 3.1-22.9
                   CHIPPOKES PLANTATION FARM             GENERAL FIXED ASSET ACCOUNT
 199       319     FOUNDATION                    1500    GROUP                                 Fixed Assets
                   CHIPPOKES PLANTATION FARM                                                   Accounts for the Chippokes Farm Plantation Fund
 199       319     FOUNDATION                  Off-CARS Chippokes Plantation Farm Foundation   activity.                                                                                                                                                                         Section § 3.1-22.7
                   DEPT OF ED-DIRECT AID TO
 201       197     PUBLIC EDUC                   0000    FUND NOT ON D06                       Budgetary Fund                                                                                                                                                                    Budgetary only

                   DEPT OF ED-DIRECT AID TO
 201       197     PUBLIC EDUC                   0100    GENERAL                               General Fund Activity                                                                                                                                                             General

                                                                                               Accounts for the collection of tuition payments from                                                                                                                              Discretionary
                                                                                               public and private schools for the local share of tuition                                                                                                                         Inclusion - Item
                   DEPT OF ED-DIRECT AID TO                                                    for the Foreign Language Academies and Summer                                                                                                                                     135.30.b -
 201       197     PUBLIC EDUC                   0200    SPECIAL                               Residential programs.                                                                                                                                                             Appropriation Act
                                                                                               Accounts for fees charged for a learner's permit.
                                                                                               Funds are transferred to this fund from DMV and are
                   DEPT OF ED-DIRECT AID TO                                                    used to operate driver's education programs in the
 201       197     PUBLIC EDUC                   0406    DRIVER EDUCATION                      public schools.                                                                                                                                                                   Code 46.2-335 H

                                                                                                                                                                                                                                                                                 Public Law 103-
                                                                                                                                                                                                                                                                                 227 & 103-228,
                   DEPT OF ED-DIRECT AID TO                                                    This fund is used to account for educational institution                                                                                                                          Federal Code -
 201       197     PUBLIC EDUC                   0700    TRUST AND AGENCY                      telecommunication company rebates (e-rate).                                                                                                                                       Appropriation Act.


                                                                                               The Literary Fund accounts for revenues from fines,
                                                                                               forfeitures, and proceeds from unclaimed property and
                                                                                               is used primarily to support public education in the
                                                                                               Commonwealth. This fund provides low interest loans
                                                                                               to school divisions for construction, renovations, and
                                                                                               expansion of school buildings. The entire fund is
                                                                                               constitutionally restricted for public schools. A portion                                                                                                                         Title 51.1,
                                                                                               of these funds are appropriated in Direct Aid to pay                                                                                                                              Chapters 1, 5, 7
                   DEPT OF ED-DIRECT AID TO                                                    teacher retirement and debt service on VPSA                                                                                                                                       and 14, Code of
 201       197     PUBLIC EDUC                   0702    LITERARY FUND                         Technology notes.                                                                                                                                                                 Virginia




                                                                                                                                                                                                                                                                                    78 of 486
                                                                                                                                                               STEP 1
                                                                                                                                                                                          STEP 2
Select                     Agency Name        Fund/                                                                                                     Is the fund description                                         STEP 3
Control   Agency                              Fund                  Fund Name                                                                                accurate and          Complete revised fund
Agency                                        Detail                                        Fund Description                                                  complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                            (Source of Funds & Nature of Allowable Expenditures)                                                                   inflow to these funds                                            and/or
                                                                                                                                                        If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                   3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                        If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                         purpose?             If yes, please provide detail

                                                                                            This Fund consists of amounts deposited into it from
                                                                                            the net revenues of any lottery conducted by the
                                                                                            Commonwealth pursuant to Article X, Section 7-A of
                                                                                            the Constitution of Virginia. For purposes of any
                                                                                            appropriation act enacted by the General Assembly
                                                                                            and for the purposes of the Comptroller's preliminary
                                                                                            and final annual reports required by § 2.2-813, all
                                                                                            deposits to and appropriations from the Lottery
                                                                                            Proceeds Fund shall be accounted for and considered
                   DEPT OF ED-DIRECT AID TO                                                 to be a part of the general fund of the state treasury.
 201       197     PUBLIC EDUC                0756     LOTTERY PROCEEDS FUND                                                                                                                                                                                                  § 58.1-4022.1.

                   DEPT OF ED-DIRECT AID TO
 201       197     PUBLIC EDUC                0900     DEDICATED SPECIAL REVENUE            No year end balance


                                                                                            The Fund shall consist of (i) any sales and use tax
                                                                                            revenues transferred pursuant to subsection F of § 58.1-
                                                                                            638; (ii) any other moneys appropriated to it by the
                                                                                            General Assembly; and (iii) such other sums as may be
                                                                                            made available to it from any other source, public or
                                                                                            private, all of which shall be credited to the Fund. All
                                                                                            amounts credited to the Fund shall be paid to localities
                                                                                            in accordance with the general appropriation act to
                                                                                            meet the Commonwealth's responsibility for the
                   DEPT OF ED-DIRECT AID TO            PUBLIC ED SOQ/LOCAL RE PROPERTY      Standards of Quality prescribed pursuant to Article VIII,
 201       197     PUBLIC EDUC                0931     TAX RELI                             Section 2 of the Constitution of Virginia.                                                                                                                                        § 58.1-638.1.

                   DEPT OF ED-DIRECT AID TO
 201       197     PUBLIC EDUC                1000     FEDERAL TRUST                        This fund accounts for Federal funds.                                                                                                                                             Federal
                   DEPT OF ED-DIRECT AID TO                                                 This fund accounts for American Recovery and
 201       197     PUBLIC EDUC                1052     TITLE I - GRANTS TO LEAS - ARRA      Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                   DEPT OF ED-DIRECT AID TO            SPECIAL EDUCATION GRANTS TO          This fund accounts for American Recovery and
 201       197     PUBLIC EDUC                1053     STATES - ARRA                        Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                   DEPT OF ED-DIRECT AID TO            SPECIAL EDUCATION - PRESCHOOL        This fund accounts for American Recovery and
 201       197     PUBLIC EDUC                1054     GRANTS - ARRA                        Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                   DEPT OF ED-DIRECT AID TO            EDUCATION OF HOMELESS CHILDREN       This fund accounts for American Recovery and
 201       197     PUBLIC EDUC                1056     AND YOUTH-ARRA                       Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                   DEPT OF ED-DIRECT AID TO            EDUCATION TECHNOLOGY STATE           This fund accounts for American Recovery and
 201       197     PUBLIC EDUC                1058     GRANTS - ARRA                        Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                   DEPT OF ED-DIRECT AID TO                                                 This fund accounts for American Recovery and
 201       197     PUBLIC EDUC                1060     STATEWIDE DATA SYSTEMS - ARRA        Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                   DEPT OF ED-DIRECT AID TO            SCHOOL IMPROVEMENT GRANTS -          This fund accounts for American Recovery and
 201       197     PUBLIC EDUC                1061     ARRA                                 Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                   DEPT OF ED-DIRECT AID TO            CHILD NUTRITION DISCR GRANT LIMT     This fund accounts for American Recovery and
 201       197     PUBLIC EDUC                1087     AVAIL                                Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                   DEPT OF ED-DIRECT AID TO            FISCAL STABILIZATION - EDUCATION -   This fund accounts for American Recovery and
 201       197     PUBLIC EDUC                1095     ARRA                                 Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal
                   DEPT OF ED-DIRECT AID TO            FISCAL STABILIZATION - GENERAL -     This fund accounts for American Recovery and
 201       197     PUBLIC EDUC                1096     ARRA                                 Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                          Federal

                                                                                                                                                                                                                                                                                 79 of 486
                                                                                                                                                                  STEP 1
                                                                                                                                                                                             STEP 2
Select                    Agency Name       Fund/                                                                                                          Is the fund description                                         STEP 3
Control   Agency                            Fund                   Fund Name                                                                                    accurate and          Complete revised fund
Agency                                      Detail                                           Fund Description                                                    complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                             (Source of Funds & Nature of Allowable Expenditures)                                                                     inflow to these funds                                            and/or
                                                                                                                                                           If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                      3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                           If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                            purpose?             If yes, please provide detail
                   COMPREHENSIVE SRVC-AT-
 201       200     RISK YOUTH/FAMILY        0000     FUND NOT ON D06                         Budgetary Fund                                                                                                                                                                      Budgetary only

                   COMPREHENSIVE SRVC-AT-
 201       200     RISK YOUTH/FAMILY        0100     GENERAL                                 General Fund Activity                                                                                                                                                               General

                   COMPREHENSIVE SRVC-AT-            COMMUNITY SERVICES TRUST FD FOR
 201       200     RISK YOUTH/FAMILY        0201     YOUTH &                                 No year end balance

                   COMPREHENSIVE SRVC-AT-
 201       200     RISK YOUTH/FAMILY        1000     FEDERAL TRUST                           This fund accounts for Federal funds.                                                                                                                                               Federal
                   DEPT OF EDUC-CENTRAL
 201       201     OFFICE OPERATIONS        0000     FUND NOT ON D06                         Budgetary Fund                                                                                                                                                                      Budgetary only

                   DEPT OF EDUC-CENTRAL
 201       201     OFFICE OPERATIONS        0100     GENERAL                                 General Fund Activity                                                                                                                                                               General
                                                                                             Accounts for the collection of money for educational
                                                                                             related programs (ie. Teacher certification, CCSSO                                                                                                                                  Section § 22.1-
                   DEPT OF EDUC-CENTRAL                                                      Leadership program, Technology Education                                                                                                                                            299.2, Code of
 201       201     OFFICE OPERATIONS        0200     SPECIAL                                 Conference).                                                                                                                                                                        Virginia
                                                                                             Accounts for fees paid for parking vehicles in state
                                                                                             parking lots and used for parking facilities as
                   DEPT OF EDUC-CENTRAL                                                      determined by the Governor, for payment of costs for                                                                                                                                Appropriation Act
 201       201     OFFICE OPERATIONS        0270     PARKING                                 the provision of vehicle parking spaces.                                                                                                                                            §4-6.04c

                   DEPT OF EDUC-CENTRAL              APPROPRIATED INDIRECT COST              Accounts for State agencies' share of indirect cost                                                                                                                                 Appropriation Act
 201       201     OFFICE OPERATIONS        0280     RECOVERIES                              recoveries.                                                                                                                                                                         §4-2.03a

                   DEPT OF EDUC-CENTRAL              SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                           COV § 2.2-1124
 201       201     OFFICE OPERATIONS        0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                      & § 2.2-1125
                   DEPT OF EDUC-CENTRAL              SURPLUS SUPPLIES & EQUIP SALES-                                                                                                                                                                                             COV § 2.2-1124
 201       201     OFFICE OPERATIONS        0288     NON-GEN-N                         Accounts for sale of surplus supplies and equipment.                                                                                                                                      & § 2.2-1125
                                                                                       Accounts for various taxes and civil penalties. Funds                                                                                                                                     Code of VA §
                                                                                       are used for highway maintenance and administrative                                                                                                                                       33.1-23.1, §46.2-
                   DEPT OF EDUC-CENTRAL              HIGHWAY MAINTENANCE AND           costs - used for Driver Education Safety program costs                                                                                                                                    206, and §58.1-
 201       201     OFFICE OPERATIONS        0410     OPERATING FUND                    in DOE.                                                                                                                                                                                   2701
                                                                                             The original donor of the Fine Arts funding made the
                                                                                             donation to VDOE with the intent that all funds would
                                                                                             support fine arts activities in the public schools. The
                                                                                             intent of the Code and Act provisions related to the
                                                                                             Virtual Virginia program is that tuition fees collected for
                                                                                             the program be used to support its operation.
                                                                                             Reimbursements from the E-rate program may only be
                                                                                             for qualifying expenses under the program. Per
                                                                                             Agency, this fund comprises four sources of funding.
                                                                                             Two sources have associated legislation authorizing
                                                                                             the program, which is Sections 22.1-212.2 and 22.1-
                                                                                             253.13:4, and Ch 781, Item 140 C.24. (2008-2010
                   DEPT OF EDUC-CENTRAL                                                      Appropr Act) establish the Virtual Virginia Distance
 201       201     OFFICE OPERATIONS        0700     TRUST AND AGENCY                        Learning Program.


                                                                                                                                                                                                                                                                                    80 of 486
                                                                                                                                                               STEP 1
                                                                                                                                                                                          STEP 2
Select                     Agency Name       Fund/                                                                                                      Is the fund description                                         STEP 3
Control   Agency                             Fund                   Fund Name                                                                                accurate and          Complete revised fund
Agency                                       Detail                                          Fund Description                                                 complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                             (Source of Funds & Nature of Allowable Expenditures)                                                                  inflow to these funds                                            and/or
                                                                                                                                                        If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                   3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                        If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                         purpose?             If yes, please provide detail

                   DEPT OF EDUC-CENTRAL
 201       201     OFFICE OPERATIONS         1000     FEDERAL TRUST                          This fund accounts for Federal funds.                                                                                                                                            Federal
                   DEPT OF EDUC-CENTRAL               EDUCATION OF HOMELESS CHILDREN         This fund accounts for American Recovery and
 201       201     OFFICE OPERATIONS         1056     AND YOUTH-ARRA                         Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                         Federal
                   DEPT OF EDUC-CENTRAL               EDUCATION TECHNOLOGY STATE             This fund accounts for American Recovery and
 201       201     OFFICE OPERATIONS         1058     GRANTS - ARRA                          Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                         Federal
                   DEPT OF EDUC-CENTRAL                                                      This fund accounts for American Recovery and
 201       201     OFFICE OPERATIONS         1060     STATEWIDE DATA SYSTEMS - ARRA          Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                         Federal
                   DEPT OF EDUC-CENTRAL               SCHOOL IMPROVEMENT GRANTS -            This fund accounts for American Recovery and
 201       201     OFFICE OPERATIONS         1061     ARRA                                   Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                         Federal
                   DEPT OF EDUC-CENTRAL               GENERAL FIXED ASSET ACCOUNT
 201       201     OFFICE OPERATIONS         1500     GROUP                                  Fixed Assets
 202       202     THE LIBRARY OF VIRGINIA   0000     FUND NOT ON D06                        Budgetary Fund                                                                                                                                                                   Budgetary only


 202       202     THE LIBRARY OF VIRGINIA   0100     GENERAL                                General Fund Activity                                                                                                                                                            General
                                                                                             Circuit Court Records Preservation--Project code
                                                                                             91112 is used for Circuit Court records preservation.
                                                                                             The remainder of this fund is used for miscellaneous                                                                                                                             Section § 17.1-
 202       202     THE LIBRARY OF VIRGINIA   0200     SPECIAL                                operational activity.                                                                                                                                                            275 (A.2.)
                                                                                             Accounts for fees paid for parking vehicles in state
                                                                                             parking lots and used for parking facilities as
                                                                                             determined by the Governor, for payment of costs for                                                                                                                             Appropriation Act
 202       202     THE LIBRARY OF VIRGINIA   0270     PARKING                                the provision of vehicle parking spaces.                                                                                                                                         §4-6.04c
                                                      SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                       COV § 2.2-1124
 202       202     THE LIBRARY OF VIRGINIA   0287     GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                                  & § 2.2-1125
                                                                                                                                                                                                                                                                              COV § 23-
                                                                                             Budgetary activity only for VPBA funded Capital                                                                                                                                  38.107and § 2.2-
 202       202     THE LIBRARY OF VIRGINIA   0820     VPBA PROJECTS                          Projects.                                                                                                                                                                        2261
                                                                                             This fund accounts for BILL & MELINDA GATES
                                                                                             FOUNDATION Project support grant to improve
                                                                                             technology access in libraries serving low income
                                                      BILL & MELINDA GATES FOUNDATION        patrons and establish sustainable local funding to
 202       202     THE LIBRARY OF VIRGINIA   0924     GRANT FUND                             support the ongoing provision of this service.


 202       202     THE LIBRARY OF VIRGINIA   1000     FEDERAL TRUST                          This fund accounts for Federal funds.                                                                                                                                            Federal
                                                      GENERAL FIXED ASSET ACCOUNT
 202       202     THE LIBRARY OF VIRGINIA   1500     GROUP                                  Fixed Assets
                   WOODROW WILSON
 203       203     REHABILITATION CENTER     0000     FUND NOT ON D06                        Budgetary Fund                                                                                                                                                                   Budgetary only

                   WOODROW WILSON
 203       203     REHABILITATION CENTER     0100     GENERAL                                General Fund Activity                                                                                                                                                            General

                                                                                             This accounts for reimbursement of services and other
                   WOODROW WILSON                                                            operating revenue, the funds are not restricted other
 203       203     REHABILITATION CENTER     0200     SPECIAL                                than specific grant funds restricted to related budgets.



                                                                                                                                                                                                                                                                                 81 of 486
                                                                                                                                                               STEP 1
                                                                                                                                                                                          STEP 2
Select                     Agency Name           Fund/                                                                                                  Is the fund description                                         STEP 3
Control   Agency                                 Fund                   Fund Name                                                                            accurate and          Complete revised fund
Agency                                           Detail                                          Fund Description                                             complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                                 (Source of Funds & Nature of Allowable Expenditures)                                                              inflow to these funds                                            and/or
                                                                                                                                                        If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                   3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                        If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                         purpose?             If yes, please provide detail

                   WOODROW WILSON                         RECYCLABLE MATERIAL SALES-NON-                                                                                                                                                                                      COV § 2.2-1124
 203       203     REHABILITATION CENTER          0286    GEN-NON-HI                             Accounts for recyclable material sales.                                                                                                                                      & § 2.2-1125

                   WOODROW WILSON                         SURPLUS SUPPLIES AND EQUIP SALES-                                                                                                                                                                                   COV § 2.2-1124
 203       203     REHABILITATION CENTER          0287    GEN-NON                           Accounts for sale of surplus supplies and equipment.                                                                                                                              & § 2.2-1125
                   WOODROW WILSON                         SURPLUS SUPPLIES & EQUIP SALES-                                                                                                                                                                                     COV § 2.2-1124
 203       203     REHABILITATION CENTER          0288    NON-GEN-N                         Accounts for sale of surplus supplies and equipment.                                                                                                                              & § 2.2-1125

                                                                                                                                                                                                                                                                              Chapter 781 2009
                   WOODROW WILSON                                                                Accounts for insurance proceeds received when an                                                                                                                             Acts of Assembly
 203       203     REHABILITATION CENTER          0290    INSURANCE RECOVERY                     insured item is damaged.                                                                                                                                                     4-1.04a.2
                                                                                                 Blended component unit recorded from Department of                                                                                                                           COV § 23-
                   WOODROW WILSON                                                                Treasury VPBA financial statement template                                                                                                                                   38.107and § 2.2-
 203       203     REHABILITATION CENTER          0820    VPBA PROJECTS                          submissions.                                                                                                                                                                 2261

                   WOODROW WILSON
 203       203     REHABILITATION CENTER          1000    FEDERAL TRUST                          This fund accounts for Federal funds.                                                                                                                                        Federal
                   WOODROW WILSON                         GENERAL FIXED ASSET ACCOUNT
 203       203     REHABILITATION CENTER          1500    GROUP                                  Fixed Assets
                                                                                                 The Woodrow Wilson Rehabilitation Center accounts
                   WOODROW WILSON                                                                for student funds held by the Center. These amounts
 203       203     REHABILITATION CENTER        Off-CARS Woodrow Wilson Agency Fund              are not recorded on CARS.
                   THE COLLEGE OF WILLIAM AND
 204       204     MARY IN VA                     0000    TITLE NOT FOUND                        Budgetary Fund                                                                                                                                                               Budgetary only

                   THE COLLEGE OF WILLIAM AND
 204       204     MARY IN VA                     0100    GENERAL                                General Fund Activity                                                                                                                                                        General

                   THE COLLEGE OF WILLIAM AND                                                    Higher Education activity included on W&M's higher
 204       204     MARY IN VA                     0300    HIGHER EDUCATION OPERATING             education financial statement template submission.

                   THE COLLEGE OF WILLIAM AND                                                    Higher Education activity included on W&M's higher
 204       204     MARY IN VA                     0301    FEDERAL                                education financial statement template submission.

                   THE COLLEGE OF WILLIAM AND             FOUNDATION/OTHER                       Higher Education activity included on W&M's higher
 204       204     MARY IN VA                     0302    GRANTS/CONTRACTS                       education financial statement template submission.

                   THE COLLEGE OF WILLIAM AND                                                    Higher Education activity included on W&M's higher
 204       204     MARY IN VA                     0303    INDIRECT COST RECOVERY                 education financial statement template submission.

                   THE COLLEGE OF WILLIAM AND                                                    Higher Education activity included on W&M's higher
 204       204     MARY IN VA                     0306    AUXILIARY ENTERPRISE                   education financial statement template submission.

                   THE COLLEGE OF WILLIAM AND                                                    Higher Education activity included on W&M's higher
 204       204     MARY IN VA                     0307    EXCESS TUITION AND FEES                education financial statement template submission.

                   THE COLLEGE OF WILLIAM AND                                                    Higher Education activity included on W&M's higher
 204       204     MARY IN VA                     0308    WORK STUDY                             education financial statement template submission.




                                                                                                                                                                                                                                                                                82 of 486
                                                                                                                                                                STEP 1
                                                                                                                                                                                           STEP 2
Select                     Agency Name          Fund/                                                                                                    Is the fund description                                         STEP 3
Control   Agency                                Fund                   Fund Name                                                                              accurate and          Complete revised fund
Agency                                          Detail                                          Fund Description                                               complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                                (Source of Funds & Nature of Allowable Expenditures)                                                                inflow to these funds                                            and/or
                                                                                                                                                         If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                    3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                         If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                          purpose?             If yes, please provide detail

                   THE COLLEGE OF WILLIAM AND                                                   Higher Education activity included on W&M's higher
 204       204     MARY IN VA                   0311     EMINENT SCHOLARS                       education financial statement template submission.

                   THE COLLEGE OF WILLIAM AND            EXCESS INDIRECT COST RECOVERIES        Higher Education activity included on W&M's higher
 204       204     MARY IN VA                   0316     FUND                                   education financial statement template submission.
                   THE COLLEGE OF WILLIAM AND            COVERED INSTITUTION INTEREST           This fund accounts for interest earned on general fund
 204       204     MARY IN VA                   0322     ESCROW FUND                            money for funds that are not on CARS.

                   THE COLLEGE OF WILLIAM AND            HIGHER ED DECENTRALIZATION             Higher Education activity included on W&M's higher
 204       204     MARY IN VA                   0330     SUSPENSE FUND                          education financial statement template submission.
                   THE COLLEGE OF WILLIAM AND            FISCAL STABILIZATION-EDUCATION-        This fund accounts for American Recovery and
 204       204     MARY IN VA                   0343     ARRA                                   Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                   THE COLLEGE OF WILLIAM AND            TRANS-NSF RECOVERY ACT RESEARCH        This fund accounts for American Recovery and
 204       204     MARY IN VA                   0351     SUPPORT-ARRA                           Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                   THE COLLEGE OF WILLIAM AND            TRANS-NIH RECOVERY ACT RESEARCH        This fund accounts for American Recovery and
 204       204     MARY IN VA                   0352     SUPPORT - ARRA                         Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                   THE COLLEGE OF WILLIAM AND            EDUCATION OF HOMELESS CHILDREN         This fund accounts for American Recovery and
 204       204     MARY IN VA                   0354     AND YOUTH-ARRA                         Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                   THE COLLEGE OF WILLIAM AND            OFFICE OF SCIENCE FINANCIAL ASSIST     This fund accounts for American Recovery and
 204       204     MARY IN VA                   0364     PROGRAM - ARRA                         Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                   THE COLLEGE OF WILLIAM AND                                                   This fund accounts for American Recovery and
 204       204     MARY IN VA                   0371     COLLEGE WORK STUDY - ARRA              Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal

                   THE COLLEGE OF WILLIAM AND            RECYCLABLE MATERIAL SALES-NON-         Higher Education activity included on W&M's higher
 204       204     MARY IN VA                   0386     GEN/FED-HI                             education financial statement template submission.

                                                                                           Higher Education activity included on W&M's higher
                   THE COLLEGE OF WILLIAM AND            SURPLUS SUPPLIES AND EQUIP SALES- education financial statement template submission.                                                                                                                                  COV § 2.2-1124
 204       204     MARY IN VA                   0387     GEN-HIG                           Accounts for sale of surplus supplies and equipment.                                                                                                                                & § 2.2-1125

                   THE COLLEGE OF WILLIAM AND                                                   Higher Education activity included on W&M's higher
 204       204     MARY IN VA                   0390     INSURANCE RECOVERY                     education financial statement template submission.

                   THE COLLEGE OF WILLIAM AND                                                   Higher Education activity included on W&M's higher
 204       204     MARY IN VA                   0393     ENERGY PERFORMANCE CONTRACTS           education financial statement template submission.

                   THE COLLEGE OF WILLIAM AND                                                   Higher Education activity included on W&M's higher
 204       204     MARY IN VA                   0731     STATE STUDENT LOAN FUND                education financial statement template submission.

                   THE COLLEGE OF WILLIAM AND                                                   Higher Education activity included on W&M's higher
 204       204     MARY IN VA                   0800     DEBT SERVICE                           education financial statement template submission.

                   THE COLLEGE OF WILLIAM AND            9(B) DEBT SERVICE - CONSTRUCTION       Higher Education activity included on W&M's higher
 204       204     MARY IN VA                   0811     COSTS                                  education financial statement template submission.

                   THE COLLEGE OF WILLIAM AND            9(C) DEBT SERVICE -                    Higher Education activity included on W&M's higher
 204       204     MARY IN VA                   0812     PRINCIPAL/INTEREST P                   education financial statement template submission.

                   THE COLLEGE OF WILLIAM AND            9(C) DEBT SERVICE - CONSTRUCTION       Higher Education activity included on W&M's higher
 204       204     MARY IN VA                   0813     COSTS                                  education financial statement template submission.

                                                                                                                                                                                                                                                                                 83 of 486
                                                                                                                                                              STEP 1
                                                                                                                                                                                         STEP 2
Select                      Agency Name         Fund/                                                                                                  Is the fund description                                         STEP 3
Control   Agency                                Fund                  Fund Name                                                                             accurate and          Complete revised fund
Agency                                          Detail                                      Fund Description                                                 complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                            (Source of Funds & Nature of Allowable Expenditures)                                                                  inflow to these funds                                            and/or
                                                                                                                                                       If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                  3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                       If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                        purpose?             If yes, please provide detail

                   THE COLLEGE OF WILLIAM AND            9(D) DEBT SERVICE -                Higher Education activity included on W&M's higher
 204       204     MARY IN VA                   0814     PRINCIPAL/INTEREST P               education financial statement template submission.

                   THE COLLEGE OF WILLIAM AND            9(D) DEBT SERVICE - CONSTRUCTION   Higher Education activity included on W&M's higher
 204       204     MARY IN VA                   0815     COSTS                              education financial statement template submission.

                   THE COLLEGE OF WILLIAM AND            VCBA 21ST CENTURY PROGRAM-         Higher Education activity included on W&M's higher
 204       204     MARY IN VA                   0817     CONSTRUCTION C                     education financial statement template submission.
                                                                                            Fund established to pay the pre-planning or detailed                                                                                                                             2008 Special
                                                                                            planning costs of capital outlay projects that have been                                                                                                                         Session 1 Acts of
                   THE COLLEGE OF WILLIAM AND                                               approved for pre-planning or detailed planning by the                                                                                                                            Assembly
 204       204     MARY IN VA                   0965     CENTRAL CAPITAL PLANNING FUND      general assembly.                                                                                                                                                                Chapter
                   THE COLLEGE OF WILLIAM AND
 204       204     MARY IN VA                   1400     LONG TERM DEBT ACCOUNT GROUP       No year end balance
                   UNIVERSITY OF VIRGINIA -
 207       207     ACADEMIC DIV                 0000     TITLE NOT FOUND                    Budgetary Fund                                                                                                                                                                   Budgetary only

                   UNIVERSITY OF VIRGINIA -
 207       207     ACADEMIC DIV                 0100     GENERAL                            General Fund Activity                                                                                                                                                            General

                   UNIVERSITY OF VIRGINIA -                                                 Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV                 0297     ASBESTOS CLAIMS TRUST FUND         education financial statement template submission.                                                                                                                               COV § 2.2-1132

                   UNIVERSITY OF VIRGINIA -                                                 Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV                 0300     HIGHER EDUCATION OPERATING         education financial statement template submission.

                   UNIVERSITY OF VIRGINIA -                                                 Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV                 0301     FEDERAL                            education financial statement template submission.

                   UNIVERSITY OF VIRGINIA -              FOUNDATION/OTHER                   Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV                 0302     GRANTS/CONTRACTS                   education financial statement template submission.

                   UNIVERSITY OF VIRGINIA -                                                 Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV                 0303     INDIRECT COST RECOVERY             education financial statement template submission.

                   UNIVERSITY OF VIRGINIA -                                                 Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV                 0306     AUXILIARY ENTERPRISE               education financial statement template submission.

                   UNIVERSITY OF VIRGINIA -                                                 Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV                 0307     EXCESS TUITION AND FEES            education financial statement template submission.

                   UNIVERSITY OF VIRGINIA -                                                 Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV                 0308     WORK STUDY                         education financial statement template submission.

                   UNIVERSITY OF VIRGINIA -                                                 Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV                 0309     UNIVERSITY HOSPITALS               education financial statement template submission.

                   UNIVERSITY OF VIRGINIA -                                                 Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV                 0311     EMINENT SCHOLARS                   education financial statement template submission.


                                                                                                                                                                                                                                                                                84 of 486
                                                                                                                                                               STEP 1
                                                                                                                                                                                          STEP 2
Select                      Agency Name       Fund/                                                                                                     Is the fund description                                         STEP 3
Control   Agency                              Fund                   Fund Name                                                                               accurate and          Complete revised fund
Agency                                        Detail                                           Fund Description                                               complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                               (Source of Funds & Nature of Allowable Expenditures)                                                                inflow to these funds                                            and/or
                                                                                                                                                        If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                   3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                        If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                         purpose?             If yes, please provide detail

                   UNIVERSITY OF VIRGINIA -                                                    Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV               0317     STUDENT FINANCIAL ASSISTANCE            education financial statement template submission.
                   UNIVERSITY OF VIRGINIA -            COVERED INSTITUTION INTEREST            This fund accounts for interest earned on general fund
 207       207     ACADEMIC DIV               0322     ESCROW FUND                             money for funds that are not on CARS.

                   UNIVERSITY OF VIRGINIA -            E&G FACILITIES MAINTENANCE              Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV               0325     RESERVE FUND                            education financial statement template submission.

                   UNIVERSITY OF VIRGINIA -            HIGHER ED DECENTRALIZATION        Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV               0330     SUSPENSE FUND                     education financial statement template submission.
                   UNIVERSITY OF VIRGINIA -            FISCAL STABILIZATION-EDUCATION-   This fund accounts for American Recovery and
 207       207     ACADEMIC DIV               0343     ARRA                              Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                             Federal
                   UNIVERSITY OF VIRGINIA -                                              This fund accounts for American Recovery and
 207       207     ACADEMIC DIV               0345     FISCAL STABILIZATION-GENERAL-ARRA Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                             Federal

                   UNIVERSITY OF VIRGINIA -                                               Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV               0350     FISHERY RESOURCE GRANT FUND        education financial statement template submission.                                                                                                                                  §28.2-245A
                   UNIVERSITY OF VIRGINIA -            TRANS-NSF RECOVERY ACT RESEARCH    This fund accounts for American Recovery and
 207       207     ACADEMIC DIV               0351     SUPPORT-ARRA                       Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                            Federal
                   UNIVERSITY OF VIRGINIA -            TRANS-NIH RECOVERY ACT RESEARCH    This fund accounts for American Recovery and
 207       207     ACADEMIC DIV               0352     SUPPORT - ARRA                     Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                            Federal
                   UNIVERSITY OF VIRGINIA -            STOP VIOLENCE AGAINST WOMEN        This fund accounts for American Recovery and
 207       207     ACADEMIC DIV               0360     FORMULA GRANT GP - ARRA            Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                            Federal
                   UNIVERSITY OF VIRGINIA -                                               This fund accounts for American Recovery and
 207       207     ACADEMIC DIV               0361     AMERICORPS - ARRA                  Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                            Federal
                   UNIVERSITY OF VIRGINIA -            SCHOLARSHIPS FOR DISADVANTAGED This fund accounts for American Recovery and
 207       207     ACADEMIC DIV               0362     STUDENTS - ARRA                    Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                            Federal
                   UNIVERSITY OF VIRGINIA -            OFFICE OF SCIENCE FINANCIAL ASSIST This fund accounts for American Recovery and
 207       207     ACADEMIC DIV               0364     PROGRAM - ARRA                     Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                            Federal
                   UNIVERSITY OF VIRGINIA -                                              This fund accounts for American Recovery and
 207       207     ACADEMIC DIV               0371     COLLEGE WORK STUDY - ARRA         Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                             Federal
                   UNIVERSITY OF VIRGINIA -            ENERGY SECURITY AUDIT & ISLANDING This fund accounts for American Recovery and
 207       207     ACADEMIC DIV               0377     METHODOLOGY - ARRA                Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                             Federal

                   UNIVERSITY OF VIRGINIA -            RECYCLABLE MATERIAL SALES-NON-    Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV               0386     GEN/FED-HI                        education financial statement template submission.
                                                                                         Higher Education activity included on UVA higher
                                                                                         education financial statement template
                   UNIVERSITY OF VIRGINIA -            SURPLUS SUPPLIES AND EQUIP SALES- submission.Accounts for sale of surplus supplies and                                                                                                                                 COV § 2.2-1124
 207       207     ACADEMIC DIV               0387     GEN-HIG                           equipment.                                                                                                                                                                           & § 2.2-1125
                                                                                         Higher Education activity included on UVA higher
                                                                                         education financial statement template
                   UNIVERSITY OF VIRGINIA -            SURPLUS SUPPLIES & EQUIP SALES-   submission.Accounts for sale of surplus supplies and                                                                                                                                 COV § 2.2-1124
 207       207     ACADEMIC DIV               0388     NON-GEN/F                         equipment.                                                                                                                                                                           & § 2.2-1125

                   UNIVERSITY OF VIRGINIA -                                                    Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV               0731     STATE STUDENT LOAN FUND                 education financial statement template submission.

                   UNIVERSITY OF VIRGINIA -                                                    Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV               0800     DEBT SERVICE                            education financial statement template submission.

                                                                                                                                                                                                                                                                                85 of 486
                                                                                                                                                             STEP 1
                                                                                                                                                                                        STEP 2
Select                      Agency Name       Fund/                                                                                                   Is the fund description                                         STEP 3
Control   Agency                              Fund                   Fund Name                                                                             accurate and          Complete revised fund
Agency                                        Detail                                           Fund Description                                             complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                               (Source of Funds & Nature of Allowable Expenditures)                                                              inflow to these funds                                            and/or
                                                                                                                                                      If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                                 3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                      If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                       purpose?             If yes, please provide detail

                   UNIVERSITY OF VIRGINIA -            9(B) DEBT SERVICE - CONSTRUCTION        Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV               0811     COSTS                                   education financial statement template submission.

                   UNIVERSITY OF VIRGINIA -            9(C) DEBT SERVICE -                     Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV               0812     PRINCIPAL/INTEREST P                    education financial statement template submission.

                   UNIVERSITY OF VIRGINIA -            9(C) DEBT SERVICE - CONSTRUCTION        Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV               0813     COSTS                                   education financial statement template submission.

                   UNIVERSITY OF VIRGINIA -            9(D) DEBT SERVICE -                     Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV               0814     PRINCIPAL/INTEREST P                    education financial statement template submission.

                   UNIVERSITY OF VIRGINIA -            9(D) DEBT SERVICE - CONSTRUCTION        Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV               0815     COSTS                                   education financial statement template submission.

                   UNIVERSITY OF VIRGINIA -            VCBA 21ST CENTURY PROGRAM-              Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV               0817     CONSTRUCTION C                          education financial statement template submission.

                   UNIVERSITY OF VIRGINIA -            COMMONWEALTH TECHNOLOGY         Higher Education activity included on UVA higher
 207       207     ACADEMIC DIV               0951     RESEARCH FUND                   education financial statement template submission.
                                                                                       Fund established to pay the pre-planning or detailed                                                                                                                                 2008 Special
                                                                                       planning costs of capital outlay projects that have been                                                                                                                             Session 1 Acts of
                   UNIVERSITY OF VIRGINIA -                                            approved for pre-planning or detailed planning by the                                                                                                                                Assembly
 207       207     ACADEMIC DIV               0965     CENTRAL CAPITAL PLANNING FUND   general assembly.                                                                                                                                                                    Chapter
                   UNIVERSITY OF VIRGINIA -            TRANS-NSF RECOVERY ACT RESEARCH This fund accounts for American Recovery and
 207       207     ACADEMIC DIV               1041     SUPPORT - ARRA                  Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                             Federal
                   UNIVERSITY OF VIRGINIA -            TRANS-NIH RECOVERY ACT RESEARCH This fund accounts for American Recovery and
 207       207     ACADEMIC DIV               1073     SUPPORT - ARRA                  Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                             Federal
                   UNIVERSITY OF VIRGINIA -
 207       207     ACADEMIC DIV               1400     LONG TERM DEBT ACCOUNT GROUP            No year end balance
 208       208     VPI & STATE UNIVERSITY     0000     TITLE NOT FOUND                         Budgetary Fund                                                                                                                                                               Budgetary only


 208       208     VPI & STATE UNIVERSITY     0100     GENERAL                                 General Fund Activity                                                                                                                                                        General

                                                                                               Higher Education activity included on VPI's higher
 208       208     VPI & STATE UNIVERSITY     0300     HIGHER EDUCATION OPERATING              education financial statement template submission.

                                                                                               Higher Education activity included on VPI's higher
 208       208     VPI & STATE UNIVERSITY     0301     FEDERAL                                 education financial statement template submission.

                                                       FOUNDATION/OTHER                        Higher Education activity included on VPI's higher
 208       208     VPI & STATE UNIVERSITY     0302     GRANTS/CONTRACTS                        education financial statement template submission.

                                                                                               Higher Education activity included on VPI's higher
 208       208     VPI & STATE UNIVERSITY     0303     INDIRECT COST RECOVERY                  education financial statement template submission.

                                                                                               Higher Education activity included on VPI's higher
 208       208     VPI & STATE UNIVERSITY     0305     UNIQUE MILITARY ACTIVITIES              education financial statement template submission.



                                                                                                                                                                                                                                                                               86 of 486
                                                                                                                                                          STEP 1
                                                                                                                                                                                     STEP 2
Select                     Agency Name      Fund/                                                                                                  Is the fund description                                         STEP 3
Control   Agency                            Fund                  Fund Name                                                                             accurate and          Complete revised fund
Agency                                      Detail                                        Fund Description                                               complete?           description, if necessary.    Is a substantial portion of                                   Code of Virginia
                                                                                          (Source of Funds & Nature of Allowable Expenditures)                                                                inflow to these funds                                            and/or
                                                                                                                                                   If yes, proceed to Step                                   externally restricted or                                    Appropriation Act
                                                                                                                                                              3.                                          committed by legislation or                                     Site Reference
                                                                                                                                                   If no, complete Step 2.                                   Governor for a specific
                                                                                                                                                                                                                    purpose?             If yes, please provide detail

                                                                                          Higher Education activity included on VPI's higher
 208       208     VPI & STATE UNIVERSITY   0306     AUXILIARY ENTERPRISE                 education financial statement template submission.

                                                                                          Higher Education activity included on VPI's higher
 208       208     VPI & STATE UNIVERSITY   0308     WORK STUDY                           education financial statement template submission.

                                                                                          Higher Education activity included on VPI's higher
 208       208     VPI & STATE UNIVERSITY   0311     EMINENT SCHOLARS                     education financial statement template submission.
                                                     COVERED INSTITUTION INTEREST         This fund accounts for interest earned on general fund
 208       208     VPI & STATE UNIVERSITY   0322     ESCROW FUND                          money for funds that are not on CARS.

                                                     HIGHER ED DECENTRALIZATION           Higher Education activity included on VPI's higher
 208       208     VPI & STATE UNIVERSITY   0330     SUSPENSE FUND                        education financial statement template submission.
                                                     FISCAL STABILIZATION-EDUCATION-      This fund accounts for American Recovery and
 208       208     VPI & STATE UNIVERSITY   0343     ARRA                                 Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                                                     GEOLOGIC SEQUESTRATION TRAINING      This fund accounts for American Recovery and
 208       208     VPI & STATE UNIVERSITY   0346     & RESEARCH - ARRA                    Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                                                     MEASUREMENT & ENGINEERING            This fund accounts for American Recovery and
 208       208     VPI & STATE UNIVERSITY   0347     RESEARCH & STANDARD - ARRA           Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                                                                                          This fund accounts for American Recovery and
 208       208     VPI & STATE UNIVERSITY   0348     STATE ENERGY PROGRAM - ARRA          Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                                                     TRANS-NSF RECOVERY ACT RESEARCH      This fund accounts for American Recovery and
 208       208     VPI & STATE UNIVERSITY   0351     SUPPORT-ARRA                         Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                                                     TRANS-NIH RECOVERY ACT RESEARCH      This fund accounts for American Recovery and
 208       208     VPI & STATE UNIVERSITY   0352     SUPPORT - ARRA                       Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                                                     ELECTRICTY DLIVERY & ENRGY           This fund accounts for American Recovery and
 208       208     VPI & STATE UNIVERSITY   0360     RELIABILITY RESRCH-ARRA              Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                                                     RENEWABLE ENERGY RESEARCH &          This fund accounts for American Recovery and
 208       208     VPI & STATE UNIVERSITY   0358     DEVELOPMENT - ARRA                   Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                                                                                          This fund accounts for American Recovery and
 208       208     VPI & STATE UNIVERSITY   0363     RECOVERY ACT JAG STATE - ARRA        Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                                                     OFFICE OF SCIENCE FINANCIAL ASSIST   This fund accounts for American Recovery and
 208       208     VPI & STATE UNIVERSITY   0364     PROGRAM - ARRA                       Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                                                     DEVELOPMENT OF MICROGRIDS -          This fund accounts for American Recovery and
 208       208     VPI & STATE UNIVERSITY   0365     CAMPUS TYPE FACILITIES - ARRA        Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                                                                                          This fund accounts for American Recovery and
 208       208     VPI & STATE UNIVERSITY   0371     COLLEGE WORK STUDY - ARRA            Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                                                     NASA FEDERAL FLOW THRU CONTRACT      This fund accounts for American Recovery and
 208       208     VPI & STATE UNIVERSITY   0375     - ARRA                               Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                                                     WORKER TRAIN PLACEMENT-HIGH          This fund accounts for American Recovery and
 208       208     VPI & STATE UNIVERSITY   0378     GROWTH & EMERGING - ARRA             Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                                                     STATE BROADBAND DATA &               This fund accounts for American Recovery and
 208       208     VPI & STATE UNIVERSITY   0380     DEVELOPMENT GRANT PROG - ARRA        Reinvestment Act (ARRA) Stimulus Monies.                                                                                                                                       Federal
                                                                                          Higher Education activity included on VPI's higher
                                                                                          education financial statement template
                                                     SURPLUS SUPPLIES AND EQUIP SALES-    submission.Accounts for sale of surplus supplies and                                                                                                                           COV § 2.2-1124
 208       208     VPI & STATE UNIVERSITY   0387     GEN-HIG                              equipment.                                                                                                                                                                     & § 2.2-1125




                                                                                                                                                                                                                                                                           87 of 486
                                                                                                                                                              STEP 1
                                                                                                                                                                                         STEP 2
Select                     Agency Name      Fu