CHART OF ACCOUNTS - PDF by accinent

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									 JUNE 2004                                          CHART OF ACCOUNTS

   NAS        FRS                                                                            NIS
ACCT CODES ACCT CODES                                                                   OBJECT CODES

   4200                 OPERATING EXPENSES - Expenses directly related to a program's
                        primary service activities.

   4211       2110      POSTAGE EXPENSE                                                    521100
                        Cost of U.S. postal services, including advances for
                        postage meter expense, post office box rental,
                        stamps, etc

   4212       2120      COMMUNICATIONS EXPENSE                                             521200
                        Costs for telephone and other telecommunications
                        services or facilities billed by DAS-Division of
                        Communications, or similar services provided
                        directly by regulated common carriers. Examples
                        would be basic telephone service, switchboard and
                        other telephone equipment, tolls, data modems,
                        telephone control lines, Western Union TWX, Telex
                        or other data communications message services.

   4213       2130      FREIGHT EXPENSE                                                    521300
                        Transportation costs for parcels and shipments via
                        parcel services, shipping, and freight companies.

   4214       2140      DATA PROCESSING EXPENSE                                            521400
                        Costs for data processing and word processing
                        services, except for consulting fees.

   4215       2150      PUBLICATIONS AND PRINTING EXPENSE                                  521500
                        Expenses incurred in publishing reports and legal
                        notices, advertising, duplication and copying services,
                        book binding, picture framing, film processing,
                        photographic services. NOT FOR ORDERING A PUBLICATION

   4216       2160      ANNUITY AND RETIREMENT PAYMENTS                                    521600

   4218       2180      CASH SHORT ADJUSTMENT                                              521800
                        To record undercollections (monies received are less
                        than receipts issued) in receipt transactions.

   4219       2190      AWARDS EXPENSE                                                     521900
                        Cost for plaques, trophies and certificates

   4221       2210      DUES & SUBSCRIPTIONS                                               522100
                        Costs of dues, subscription, memberships, royalty
                        fees, annual license fees, etc.

   4222       2220      CONFERENCE REGISTRATION EXPENSE                                    522200
                        Registration fee for attendance at a conference.

   4223       2230      WARDS OF THE STATE EXPENSE                                         522300
                        All costs incurred by or for wards of the State,
                        including inmate wages and travel.

   4224       2240      SUBSISTENCE                                                        522400
              Costs incurred for the benefit of the State, including
              subsistence and quarters for military personnel,
              expenses for athletic teams, training schools, etc.
              Also includes away from school activities paid by
              the State.
              Ex: Student travel, including meals & lodging

4225   2250   EMPLOYEE MOVING EXPENSE                                    522500
              Payment of employee moving expenses direct to
              moving company or reimbursement to employee.
              NOTE: A NEIS Income Adjustment Authorization
              must accompany Disbursement Document.

4226   2260   JOB APPLICANT EXPENSE                                      522600
              All expenses for services provided to or on behalf of
              a job applicant regardless to whom payment is made.

4227   2270   DEFICIENCY CLAIMS                                          522700
              For miscellaneous claims approved by the
              Legislature. Requires State Claims Board approval.

4231   2310   FUEL EXPENSE - UTILITIES                                   523101
              Costs of heating and cooling services provided by vendor

4232   2320   ELECTRICITY EXPENSE                                        523105
              Cost of electricity.

4233   2330   WATER EXPENSE                                              523106
              Cost of water and sewer service.

4235   2350   PROMPT PAY INTEREST EXPENSE                                523500
              Interest payments, as required by the Prompt
              Payment Act of 1988, for late payment to vendors.
              The payment of interest may be billed by the vendor
              for accounts not paid within 45 days. (60 days for
              third party billings)

4236   2360   INTEREST EXPENSE                                           523600
              All other payments for the use of money, late
              payment of contracts, penalty payments for late
              payment of vendors, etc that are not mandated by
              the Prompt Payment Act of 1988.

4241   2410   RENT EXPENSE - LAND                                        524100
              Costs incurred for use of land.

4242   2420   RENT EXPENSE - BUILDINGS                                   524600
              Costs of renting space for office warehousing,
              permanent parking facilities (state cars only) and
              storage.

4243   2430   RENT EXPENSE - OTHER REAL PROPERTY                         524700

4251   2510   RENT EXPENSE - OFFICE EQUIPMENT                            525100
              Rental of all office furniture and equipment, including
              copying machines.

4252   2520   RENT EXPENSE - DATA PROCESSING EQUIPMENT                   525200
              Rental or leasing of all electronic date processing
              equipment.

4253   2530   DATA PROCESSING SOFTWARE LICENSE SERVICE FEE                 555100
              License service fees for upgrading software or
              maintenance to software packages.

4254   2540   RENT EXPENSE - COMMUNICATIONS EQUIPMENT                      525400
              Rental or lease of communication terminal equipment
              or facilities from vendors other than required common
              carriers (see 4212). Equipment examples would be
              telephones, switchboards, data communications system.

4255   2550   RENT EXPENSE - OTHER PERSONAL PROPERTY                       525500

4261   2610   REPAIR & MAINT EXPENSE - BUILDING & OTHER STRUCTURES         526100
              Maintenance, minor repair, and inspection fees for
              buildings and structures including equipment attached
              to the building such as furnaces, boilers, etc.

4262   2620   REPAIR & MAINT EXPENSE - IMPROVEMENTS OTHER                  526100
              THAN BUILDINGS - Repair, maintenance, and
              inspection fees for those items other than buildings
              which add to land such as fences, walls, sidewalks,
              highways, tunnels, bridges, and underground storage tanks.

4263   2630   REPAIR & MAINT EXPENSE - OTHER REAL PROPERTY                 526100

4271   2710   REPAIR & MAINT EXPENSE - OFFICE EQUIPMENT                    527100
              Repairs, servicing (to include service contracts) and
              maintenance of office equipment, furniture, and
              copying machines.

4272   2720   REPAIR & MAINT EXPENSE - MOTOR VEHICLES                      527200
              Repair and maintenance services on State passenger
              cars, station wagons, and trucks performed by vendors,
              including labor, lubrication, washing, inspections,
              repair parts, etc. See 4380 account series for automotive
              parts and supplies purchased and used by the State
              for State vehicles.

4273   2730   REPAIR & MAINT EXPENSE - MEDICAL EQUIPMENT                   527300

4274   2740   REPAIR & MAINT EXPENSE - DATA PROCESSING                     527400
              Repair and maintenance service of all electronic data
              processing equipment.

4275   2750   REPAIR & MAINT EXPENSE - COMMUNICATIONS EQUIPMENT            527500
              Repair and maintenance of communications equipment
              owned or leased by the State. Includes actual repair and
              maintenance costs and cost of maintenance contracts
              for two-way radio equipment as well as telephone related
              communications equipment.

4276   2760   REPAIR & MAINT EXPENSE - HOUSEHOLD/INSTITUTIONAL EQUIPMENT   527600

4277   2770   REPAIR & MAINT EXPENSE - PHOTO/MEDIA EQUIPMENT               527700
4278   2780   REPAIR & MAINT EXPENSE - OTHER PERSONAL PROPERTY                         527800

4311   3110   OFFICE SUPPLIES EXPENSE                                                  531100
              Costs of office supplies, such as stationery, forms,
              paper, IBM cards, ink, unexposed film, desk mat,
              calendars, stapler, floormats, pens, pencils, pictures,
              typewriter ribbons, bookends, keys, batteries, stencils, etc.

4331   3310   HOUSEHOLD & INSTITUTIONAL SUPPLIES EXPENSE                               533100
              Costs of clothing, linen, food, utensils, laundry supplies,
              sanitation supplies, etc.
              (CULLIGAN WATER)

4339   3390   FOOD EXPENSE                                                             533900
              Cost of food purchase.

4341   3410   AGRICULTURAL SUPPLIES EXPENSE                                            534500

4342   3420   EDUCATIONAL & RECREATIONAL SUPPLIES EXPENSE                              534600
              Supplies used for educational and recreational purposes
              such as sporting equipment, teaching aids, books &
              film strips which do not become part of a permanent
              library, tapes, etc.

4343   3430   ENGINEERING, TECHNICAL AND COMMUNICATION SUPPLIES EXPENSE                534700
              Survey and drafting supplies, communication supplies, blueprints, etc.

4344   3440   CONSTRUCTION & MAINTENANCE SUPPLIES EXPENSE                              534800
              Supplies used in construction such as steel products,
              lumber, shop supplies, concrete products, electrical,
              tools, road building and repair materials, etc.

4345   3450   MISCELLANEOUS SUPPLIES EXPENSE                                           534900

4351   3510   MEDICAL SUPPLIES EXPENSE                                                 535100

4371   3710   LABORATORY SUPPLIES EXPENSE                                              537100
              Chemicals and other laboratory supplies.

4381   3810   VEHICLE & EQUIPMENT SUPPLIES EXPENSE                                     538100
              Costs of vehicle and equipment supplies purchased
              for State vehicles.

4391   3910   INDIRECT COST ALLOWANCE                                                  539100
              Charges to a grant or contract for indirect costs
              which have been identified for reimbursement by
              approved plans.

4392   3920   DEBT SERVICE EXPENSE                                                     593200
              Payments on debt principal and interest.

4393   3930   THIRD PARTY REIMBURSEMENTS                                               539300
              Repayments of amounts remitted on behalf of another
              party and properly accounted for as a reduction of
              expenditures. (Reference CONC-005)

4411   4110   LEGAL SERVICES EXPENSE                                                   541700
              Costs for legal counsel, court costs, notary, appraisal
              fees, witness fees, sheriff summons fees, court reporter
              fees, etc.

4412   4120   ENGINEERING & ARCHITECTURAL SERVICES EXPENSE                    542500

4413   4130   MEDICAL & CLINICAL SERVICES EXPENSE                             535100
              Costs of medical, dental, optometry, etc. services,
              treatment and consultation.

4414   4140   EDUCATION SERVICES EXPENSE                                      547100
              Costs of honoraria and contractual educational services

4415   4150   ACCOUNTING & AUDITING SERVICES EXPENSE                          541100

4416   4160   MANAGEMENT CONSULTANT SERVICES EXPENSE                          543500
              Costs for management consultation studies, etc.

4417   4170   LABORATORY FEES EXPENSE                                         545000
              Costs of laboratory testing, research services, etc.

4418   4180   JANITORIAL & SECURITY SERVICES EXPENSE                          549200
              Cost of janitorial and sanitation services, including
              laundry, dry cleaning, towel service, garbage removal,
              pest control, and security service contracts.
              (TERMINIX)

4419   4190   DATA PROCESSING CONTRACTUAL SERVICE EXPENSE                     543100

4421   4210   OTHER CONTRACTUAL SERVICES EXPENSE                              554900
              any other miscellaneous contractual services not
              specifically classified elsewhere in the 4400 account series.
                                                                              554900

              ATHLETIC SPORTS - OFFICIATING                                   554904

              CABLE T.V.                                                      554905

4431   4310   CONTRACTUAL SERVICES/VOLUNTEER TRAVEL EXPENSE                   574600
              Must be supported by detailed reports. Unsupported
              travel expenses for contractors must be coded to
              applicable 4410 or 4420 account series.

4481   4810   INSURANCE EXPENSE                                               556100
              Cost of insurance premiums for physical damage
              insurance on property; liability coverage, etc.

4482   4820   TORT PREMIUMS                                                   556200
              Payments to the Office of Risk Management for
              premium assessments related to tort claims.

4483   4830   WORKER'S COMPENSATION PREMIUMS                                  516500
              Payments to the Office of Risk Management for
              premium assessments related to injury/disease
              incurred by state employees and workers'
              compensation assessment fees.

4484   4840   SURETY & NOTARY BONDS                                           556300
4491   4910   OTHER OPERATING EXPENSE                                        559100
              Any miscellaneous operating expense that is not
              specifically classified elsewhere in the 4200, 4300
              or 4400 account series.

4532   5320   NON-CAPITAL EQUIPMENT PURCHASES                                532100
              (items costing under $1500)

4543   5430   IT CONSULTING - APPLICATION                                    543100

4544   5440   IT CONSULTING - HARD/SOFT                                      543200

4545   5450   IT CONSULTING - OTHER                                          543300

4546   5460   SOFTWARE - NEW PURCHASES                                       555200
              (items costing under $1500)

4583   5830   REFUSE/RECYCLING                                               548700

4587   5870   HAZARDOUS WASTE DISPOSAL                                       549500

4632   6320   LAND                                                           580300

4700          TRAVEL EXPENSES - All travel expenses for any state officer,
              employee, or member of commission, council, committee, or
              board of the State. (EMPLOYEE USE ONLY)

4711   7110   BOARD & LODGING EXPENSE
              Costs of all meals and lodging accomodations incurred
              while traveling on State business.                             571100

4716   7160   AGENCY SPONSORED CONFERENCE MEALS                              571600

4718   7180   EXCESS OF IRS STANDARD MEAL ALLOWANCE RATE
              Reimbursement for meals for out-of-state travel which
              exceeds the Standard Meal Allowance Rate allowed               571800
              by the Internal Revenue Service that are considered
              taxable income to the employee.

4719   7190   MEALS - ONE DAY TRAVEL
              Reimbursement for breakfast or supper when an
              employee is traveling on state business for one day only.      571900

4721   7210   COMMERCIAL TRANSPORTATION EXPENSE
              Cost of travel such as aircraft, rail, bus, taxicab,
              automobile rental including gasoline, etc.                     572100

4731   7310   STATE-OWNED TRANSPORTATION EXPENSE
              Cost of travel by use of State-owned aircraft, auto,
              etc., such as charges from a central motor pool operation.     573100


4741   7410   PERSONAL VEHICLE MILEAGE EXPENSE
              Reimbursement for use of personal automotive, aircraft,
              or other vehicle while traveling on State business.            574500
              Includes commercial transportation in lieu of mileage.

4751   7510   MISCELLANEOUS TRAVEL EXPENSE
                     Any other reimbursable and incidental travel expense
                     associated with travel, such as toll fees, parking         575100
                     associated with travel, etc.

4800 series          CAPITAL OUTLAY - Expenditures which result in the
                     acquisition of or an addition to fixed assets. Fixed
                     assets are resources of a long-term character owned
                     or held by the government. (Items that cost $1500+)

   4811       8110   LAND PURCHASES
                     Payment for acquisition of land, right-of-ways, etc.
                                                                                580300
                     NOTE: When purchasing a parcel of land with an
                     existing building, use account codes 4811-4814.
                     When purchasing a building without a land purchase,
                     use account codes 4815-4819.

   4815       8150   PURCHASES OF EXISTING BUILDING
                     Payment for purchase of existing buildings.
                                                                                581200
   4821       8210   IMPROVEMENTS TO BUILDINGS
                     Costs for construction of new buildings or improvements
                     to existing building, including costs of fixtures and      581500
                     wiring, improvements, etc.

   4831       8310   IMPROVEMENTS TO LAND
                     Costs which reflect acquisition value of permanent
                     improvements, other than buildings, which add value        580600
                     to land. Includes relocation assistance.

   4841       8410   OFFICE EQUIPMENT
                     Purchase of all office equipment and furniture.
                                                                                583000
   4846       8460   MOTOR VEHICLES
                     Purchase of passenger car (including station wagons,
                     passenger vans and light trucks). All purchases of         584200
                     passenger cars must have TSB approval.

   4851       8510   MEDICAL EQUIPMENT
                     All purchases of medical equipment having a service
                     life of more than one year.                                586900

   4856       8560   HARDWARE - DATA PROCESSING
                     Purchase of electronic data processing equipment,
                     including central processing units, peripheral equipment   583300
                     and terminals.

   4857       8570   SOFTWARE - DATA PROCESSING
                     Purchases of computer software, or software licenses;
                     including operating systems, special purpose systems,      555200
                     and application systems.


   4861       8610   COMMUNICATIONS EQUIPMENT
                     Purchase of such items as telephones, switchboards,
                     data modems, telephone answering devices or other          583600
                     communications terminal equipment designed to be
                     connected to the communications system. Also
                     two-way radio equipment, radio control consoles,
                     radio receiving equipment and communications
                     test equipment.

   4866       8660   HOUSEHOLD/INSTITUTIONAL EQUIPMENT
                     Purchase of food service, janitorial, and household
                     & institutional equipment and furniture.              586900

   4871       8710   LIBRARIES & MUSEUMS
                     Purchases of items which become a permanent
                     part of a library or museum.                          584800

   4881       8810   PHOTOGRAPHY/MEDIA EQUIPMENT
                     Purchase of projectors, screen, camera, darkroom
                     equipment, multilith machines and presses.            586900

   4886       8860   OTHER PERSONAL PROPERTY
                     Purchase of all other personal property.
                                                                           586900
4900 series          GOVERNMENT AID
                     Payment of Federal and/or State money to
                     governmental subdivisions, State Agencies, local
                     health and welfare offices, individuals, etc., in
                     furtherance of local activities and accomplishment
                     of State programs.

   4911       9110   CASE SERVICES - MEDICAL                               592100

   4921       9210   CASE SERVICES - EDUCATIONAL                           592100

   4931       9310   PUBLIC ASSISTANCE                                     592100

   4961       9610   DISTRIBUTION OF AID                                   599100

   4991       9910   OTHER GOVERNMENT AID                                  599100

   6111              FEDERAL GRANT/CONTRACT REIMBURSEMENT                  461100

   6121              FEDERAL AID                                           461100

   6131              FEDERAL GRANTS & CONTRACTS                            461100

   6141              FEDERAL INDIRECT COST REIMBURSEMENT                   461200

   6211              FROM LOCAL GOVERNMENTS                                461600

   6221              FROM OTHER STATES                                     461700

   6311              GRANTS/STATE AGENCY - FEDERAL                         461500

   6321              GRANTS/STATE AGENCY - STATE                           461500

   6331              GRANTS/STATE AGENCY - LOCAL                           461500

   6341              GRANTS/STATE AGENCY - PRIVATE                         461500


JUNE 2004

								
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