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Louisiana Release of Liability Form

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Louisiana Release of Liability Form Powered By Docstoc
					                                                                                               Revision Date: October 21, 2009
                                                            General Ledger Chart of Accounts
                                                                   Expense Accounts

Expenses 5000000 - 5999999
                      Object                   Name                   System        Omit

Personnel Services     (5100000 - 5199999)
  Salaries       (5110000 - 5119999)
             5110010 2100/100 SALARIES-CLASS - REGULAR                ISIS/DOTD
                       102      ANNUAL LEAVE — CLASSIFIED               DOTD        Omit
                       103      SICK LEAVE — CLASSIFIED                 DOTD        Omit
                       104      COMPENSATORY LEAVE-CLASSIFIED           DOTD        Omit
                       105      OTHER LEAVE — CLASSIFIED                DOTD        Omit
                       109      EDUCATIONAL LEAVE—CLASSIFIED            DOTD        Omit
                       118      PERFORMANCE/EDUCATIONAL AWARD           DOTD        Omit
                       172      SPEC.LV.-GOV.ORD.MILITARY LV.           DOTD        Omit
                       173      MLTY.LV-15PD WEEKDAYS CALD.YR           DOTD        Omit
                       174      ANNUAL LEAVE-MILITARY PURPOSES          DOTD        Omit
                       175      COMP. LEAVE—MILITARY PURPOSES           DOTD        Omit
                       176      LWOP - MILITARY PURPOSES                DOTD        Omit
             5110015 2110/101 SALARIES-CLASS-OVERTIME                    ISIS
                       106      COMP LEAVE PAID—CLASSIFIED              DOTD        Omit
             5110020 2120       SALARIES-CLASS - TERMINATION             ISIS
                       107      ANNUAL LEAVE PAID—TERMINATION           DOTD        Omit
             5110021 2125       SALARIES-CLASS - RIP
             5110025 2130/124 SALARIES-UNCLASS- REGULAR                  ISIS
                       126      PERFORMANCE/EDUC AWARD-UNCLAS           DOTD        Omit
                       152      ANNUAL LEAVE—UNCLASSIFIED               DOTD        Omit
                       153      SICK LEAVE — UNCLASSIFIED               DOTD        Omit
                       154      COMPENSATORY LV—UNCLASSIFIED            DOTD        Omit
                       155      OTHER LEAVE — UNCLASSIFIED              DOTD        Omit
                       159      EDUCATIONAL LV — UNCLASSIFIED           DOTD        Omit
             5110030 2140/125 SALARIES-UNCLASS- OVERTIME                 ISIS
                       123      COMP LEAVE PAID—UNCLASIFIED             DOTD        Omit
             5110035 2150/157 SALARIES-UNCLASS- TERMINATION              ISIS
                       108      SALARIES-SUPPLEMENTAL POSITION          DOTD        Omit
             5110036 2155       SALARIES-UNCLASS-RIP                     ISIS
  Other Compensation (5120000 - 5129999)
          5120010 2200       WAGES                                       ISIS
          5120015 NEW        COMP/WAGES-ACTING EMPLOYEE               LAUGH 121
          5120020 NEW        COMP/WAGES-SEASONAL EMPLOYEE             LAUGH 122
          5120025 NEW        COMP/WAGES-SUBSTITUTE EMPLOYEE           LAUGH 123
          5120030 NEW        COMP/WAGES-OTHER TEMP EMPLOYEE           LAUGH 129
          5120035 2210/127 STUDENT LABOR                                 ISIS
          5120040 2220       COMPENSATION OF BOARD MEMBERS               ISIS
                    128      BOARD MEMB.PER DIEM IN STATE               DOTD        Omit
                    129      BD. MEMB. PER DIEM OUT OF ST               DOTD        Omit
                    2221     COMPENSATION BRD OF TRUSTEES                ISIS       Omit
          5120050 2230       EVENING INSTRUCTION                         ISIS
          5120055 2240       UNIVERSITY INSTRUCTORS                      ISIS
          5120060 NEW        TEACHERS                                 LAUGH 112
          5120100 NEW        COMP-CLASS-NON T/O
          5120105 NEW        COMP-CLASS-NON T/O-OVERTIME

                                                                                1
                                                                                                    Revision Date: October 21, 2009
                                                                 General Ledger Chart of Accounts
                                                                        Expense Accounts

Expenses 5000000 - 5999999
                       Object                     Name                       System        Omit
             5120110   NEW      COMP-CLASS-NON T/O-TERMINATION
             5120111   NEW      COMP-CLASS-NON T/O-RIP
             5120115   NEW      COMP-UNCLASS-NON T/O
             5120120   NEW      COMP-UNCLASS-NON T/O-OVERTIME               LAUGH 130
             5120125   NEW      COMP-UNCLASS-NON T/O-TERMINATION            LAUGH 280
             5120126   NEW      COMP-UNCLASS-NON T/O-RIP
             5120130   NEW      COMP-UNCL-NON T/O-OFF/ADMIN/MGRS            LAUGH 111
             5120135   NEW      COMP-UNCL-NON T/O-THER/SPEC/COUN            LAUGH 113
             5120140   NEW      COMP-UNCL-NON T/O-CLER/SECRE                LAUGH 114
             5120145   NEW      COMP-UNCL-NON T/O-AIDES                     LAUGH 115
             5120150   NEW      COMP-UNCL-NON T/O-SERVICE WORKERS           LAUGH 116
             5120155   NEW      COMP-UNCL-NON T/O-SKILLED CRAFTS            LAUGH 117
             5120160   NEW      COMP-UNCL-NON T/O-DEG PROFS                 LAUGH 118
             5120165   NEW      COMP-UNCL-NON T/O-OTHER SALARIES            LAUGH 119
             5120170   NEW      COMP-UNCL-NON T/O-SAL FOR SAB LEAVE         LAUGH 140
             5120175   NEW      COMP-UNCL-NON T/O-STIPEND PAY               LAUGH 150
  Benefits       (5130000 - 5139999)
             5130010 2300       RETIRE CONTRIB - STATE EMPLOYE             ISIS/LAUGH 230
                       111      RETIREMENT BENEFITS/PR SERVICE                  DOTD      Omit
                       112      RETIREMENT BENEFITS/PENSION FD                  DOTD      Omit
             5130015 2310       RETIRE CONTRIB - SCHOOL EMPLOY             ISIS/LAUGH 233
             5130020 2320       RETIRE CONTRIB - TEACHERS                  ISIS/LAUGH 231
                       2330     RETIRE CONTRIB - SCHOOL LUNCH                    ISIS     Omit
             5130030 2340       RETIREMENT CONTRIB - OTHER                 ISIS/LAUGH 239
             5130035 NEW        RETIREMENT CONTRIB - STATE POLICE
             5130040 NEW        RETIREMENT CONTRIB - REGISTRAR OF VOTERS
             5130045 NEW        RETIREMENT CONTRIB - LPSERS                 LAUGH 235
             5130050 2345/116 POST RETIREMENT BENEFITS                      ISIS/LAUGH
             5130055 2350/113 FICA. TAX (OASDI)                             ISIS/LAUGH
             5130060 2360/114 MEDICARE TAX                                  ISIS/LAUGH
             5130065 2370/144 UNEMPLOYMENT BENEFITS                         ISIS/LAUGH
             5130070 2380       GROUP INSURANCE CONTRIBUTIONS               ISIS/LAUGH
                       110      GROUP HOSP. JOB REL. INJURY                    DOTD        Omit
                       115      GROUP HOSP. & LIFE INS.                        DOTD        Omit
                       117      GROUP BENEFITS SURCHARGE                       DOTD        Omit
             5130075 NEW        HEALTH BENEFITS                             LAUGH 270      Omit
             5130080 2390       COMPENSATED ABSENCES                            ISIS
             5130085 2400       OTHER RELATED BENEFITS                      ISIS/LAUGH
             5130090 2410       TAXABLE FRINGE BENEFITS                         ISIS
                       119      UNIFORM ALLOWANCE                              DOTD        Omit
             5130095 2411       NON-TAXABLE FRINGE BENEFITS                     ISIS

Travel and Training     (5200000 - 5299999)
             5210010   2500     IN-STATE TRAVEL - ADMIN                         ISIS
             5210015   2510/274 IN-ST TRAVEL - CONF,CONV,ATHL                   ISIS
             5210020   2520     IN-STATE TRAVEL - FIELD TRAVEL                  ISIS
                       271      PRIVATE CAR MILEAGE                            DOTD        Omit
                       272      PER DIEM                                       DOTD        Omit
                       273      HIRE PASSENGER CAR/AIRPLANES                   DOTD        Omit
                                                                                       2
                                                                                                    Revision Date: October 21, 2009
                                                                 General Ledger Chart of Accounts
                                                                        Expense Accounts

Expenses 5000000 - 5999999
                       Object                    Name                       System        Omit
                       275      RR,AIRPLANE,BUS,TAXI FARES                    DOTD        Omit
                       276      SUBSISTENCE—IN/STATE RELOC.                   DOTD        Omit
                       277      MEALS                                         DOTD        Omit
                       278      LODGING                                       DOTD        Omit
                       279      TRAVEL & SUB.NOT CLASS. ABOVE                 DOTD        Omit
                       2530/191 IN-STATE TRAVEL - BOARD MEMBER                 ISIS
                       2540     IN-STATE TRAVEL - MEAL REIMBUR                 ISIS       Omit
                       2550     IN-STATE IT TRAVEL/TRAINING                    ISIS
             5210050   2600     OUT-OF-STATE TRAVEL - ADMIN                    ISIS
             5210055   2610/205 OUT-OF-ST TRA - CONV,CONF,ATHL                 ISIS
             5210060   2620     OUT-OF-STATE TRAVEL - FIELD TR                 ISIS
                       201      SUBSISTENCE—OUT/STATE RECOL.                  DOTD        Omit
                       202      PRIVATE CAR MILEAGE                           DOTD        Omit
                       203      PER DIEM                                      DOTD        Omit
                       204      HIRE PASS. CAR/AIRPLANE                       DOTD        Omit
                       206      RAILROAD/AIRPLANE/BUS/TAXI                    DOTD        Omit
                       207      MEALS                                         DOTD        Omit
                       208      LODGING                                       DOTD        Omit
                       209      TRAVEL NOT CLASSIFIED ABOVE                   DOTD        Omit
                       2630/192 OUT-OF-STATE TRAVEL - BD MEMBE                 ISIS
             5210070   2650     OUT-OF-ST IT TRAVEL/TRAINING                   ISIS
                       2680     TRAVEL-CENTRAL BUSINESS ACCT             ISIS/LAUGH 580
                       2690     TRAVEL CLEARING                                ISIS
                       NEW      Travel - Mileage Allowance                  LAUGH 581
                       NEW      Travel Expense Reimbursement                LAUGH 582
                       NEW      Travel - Operational Allowance              LAUGH 583
                       NEW      TRAVEL FOR NON-EMPLOYEES
                       NEW      STAFF TRAINING
                       NEW      CONFERENCE REGISTRATION FEES
                       NEW      CERTIFICATION FEES

Operating Services     (5300000 - 5399999)
  Services       (5310000 - 5319999)
             5310010 2700/226 ADVERTISING                                 ISIS/LAUGH
             5310011 NEW        ADVERTISING - TV                              LDR
             5310012 NEW        ADVERTISING - RADIO                           LDR
             5310015 227        PUBLICITY AND PUBLIC INFOR.                  DOTD
                       229      PRINT. & ADV. NOT CLASS. ABOVE               DOTD         Omit
             5310020 NEW        MARKETING                                     DED
             5310025 NEW        CORAs                                         DED
             5310030 NEW        BANK FEES
             5310040 2710/221 PRINTING                                    ISIS/LAUGH
                                BALLOT PRINTING--CONST. AMENDMENTS OCT
             5310041 NEW        ELECTION                                      SOS
             5310042 NEW        BALLOT PRINTING--CONGRESSIONAL GENERAL        SOS
             5310043 NEW        BALLOT PRINTING--CONGRESSIONAL PRIMARY        SOS
             5310044 NEW        BALLOT PRINTING--ELECTION SUPPLIES            SOS
             5310045 NEW        BALLOT PRINTING--GUBERNATORIAL GENERAL        SOS
             5310046 NEW        BALLOT PRINTING--GUBRNATORIAL PRIMARY         SOS
                                                                                    3
                                                                                                       Revision Date: October 21, 2009
                                                                 General Ledger Chart of Accounts
                                                                        Expense Accounts

Expenses 5000000 - 5999999
                 Object                          Name                              System       Omit
       5310047   NEW      BALLOT PRINTING--JULY PROP.                                SOS
       5310048   NEW      BALLOT PRINTING--LEGISLATIVE AUDITOR                       SOS
                          BALLOT PRINTING--N.O. MUNICIPAL PRIMARY &
       5310049   NEW      GENERAL                                                     SOS
       5310050   NEW      BALLOT PRINTING--OPEN GENERAL OCT                           SOS
       5310051   NEW      BALLOT PRINTING--OPEN PRIMARY OCT                           SOS
       5310052   NEW      BALLOT PRINTING--PRESIDENTIAL GENERAL                       SOS
       5310053   NEW      BALLOT PRINTING--PRESIDENTIAL PRIMARY                       SOS
       5310054   NEW      BALLOT PRINTING--Special Election                           SOS
       5310055   NEW      BALLOT PRINTING-- Spring General                            SOS
       5310056   NEW      BALLOT PRINTING--SPRING PRIMARY                             SOS
       5310057   NEW      PRINTING - TOBACCO STAMPS                                   LDR
       5310058   NEW      PRINTING - TAX FORMS                                        LDR
                 222      BLUE PRINTING                                              DOTD       Omit
                 223      BINDING                                                    DOTD       Omit
                 224      PHOTOGRAPHY                                                DOTD       Omit
                 225      DUPLICATION & REPRO. OUTSIDE 5                             DOTD       Omit
                 228      PHOTOGRAMMETRY                                             DOTD       Omit
                 2875/238 DATA PROCESS-LICENSING SOFT                                 ISIS      Omit
       5310060   2890/291 DUES AND SUBSCRIPTION                                   ISIS/LAUGH
       5310061   NEW      MEMBERSHIP DUES                                             OGB
       5310062   NEW      SUBSCRIPTIONS                                               OGB
       5310063   NEW      DATA MODELING/MAPPING SERVICES
       5310070   2990     OT OPERATING SERVICES- LAB FEE                             ISIS
       5310071   NEW      DRUG TESTING
                 297      DRUG TEST OTHER THAN PREEMP.                              DOTD        Omit
                 298      PRE-EMP. PHYSICALS/DRUG TEST                              DOTD        Omit
       5310075   2991     OP SVRS-SECURITY                                           ISIS
                 3000     OT OPERATING SERVICES - MISC                                          Omit
       5310080   NEW      PURCHASED SERVICES                                      LAUGH 590
                 NEW      DOCUMENT DESTRUCTION SERVICES
                 NEW      Temporary Employment Services                              LDR
                 139      TEMPORARY EMPLOYEES                                       DOTD        Omit
                 NEW      FREIGHT                                                    GS
                 NEW      FREIGHT - OVERSEAS                                         GS
                 217      FREIGHT AND EXPRESS                                       DOTD        Omit
                 253      EMP.MOVING EXP. IN/OUT STATE                              DOTD        Omit
                 299      CONTRACTUAL SERV.NOT CLASS.                               DOTD        Omit
                 NEW      DRAYAGE - DEMONSTRATION CHARGES                            SOS
                 NEW      DRAYAGE - ELECTION                                         SOS
                 NEW      DRAYAGE - MISC                                             SOS
                 NEW      MACHINE SETUP                                              SOS
                 NEW      Food Service Management                                 LAUGH 570
                 NEW      Services Purchased from another LEA within the State    LAUGH 592
                 NEW      Services Purchased from another LEA outside the State   LAUGH 593
                 NEW      Payments in Lieu of Transportation                      LAUGH 513
                 NEW      LOCKSMITH SERVICES
                 NEW      INVESTIGATIVE EXPENSES
                 NEW      MOVING SERVICES
                                                                                            4
                                                                                                 Revision Date: October 21, 2009
                                                             General Ledger Chart of Accounts
                                                                    Expense Accounts

Expenses 5000000 - 5999999
                    Object                     Name                          System       Omit
                   NEW      OFFICE RELOCATION EXPENSES
                   NEW      SPONSORSHIPS
                   NEW      INTENSIVE RESIDENTIAL GIRLS                          OJJ
                   NEW      MODERATE RESIDENTIAL MALES                           OJJ
                   NEW      ONE ON ONE STAFFINGS                                 OJJ
                   NEW      RESIDENTIAL FOSTER CARE                              OJJ
                   NEW      RESIDENTIAL SEX OFFENDER                             OJJ
                   NEW      RESIDENTIAL SUBSTANCE ABUSE                          OJJ
                   NEW      SHELTERS                                             OJJ
                   NEW      TRANSLATION/INTERPRETATION SVC                       OJJ
                   NEW      TRANSPORTATION                                    OJJ/LAUGH
                   NEW      COMMUNITY REINTEGRATION                              OJJ
                   NEW      DAY TREATMENT                                        OJJ
                   NEW      LIVING ASSISTANCE                                    OJJ
                   NEW      TRANSITIONAL/INDEPENDENT LIV                         OJJ
                   NEW      FAMILY CENTERED SERVICES                             OJJ
                   NEW      MENTOR TRACKER SERVICES                              OJJ
                   NEW      EARLY INTERVENTION                                   OJJ
                   NEW      LOCAL COURTS                                         OJJ
                   NEW      SUMMER PROGRAMS                                      OJJ
                   NEW                                                         O
                            SHERIFF'S LOCAL REENTRY SERVICES FOR OFFENDERS JJ/DOC
                   NEW      DAY REPORTING CENTERS FOR RELEASED OFFENDERS       OJJ/DOC
                   NEW      SHERIFF'S HOUSING - SECURE                         OJJ/DOC
                   NEW      SHERIFF'S HOUSING - SECURE - BOND ASSESSMENT         DOC
                   NEW      SHERIFF'S HOUSING - NON-SECURE                       OJJ
                   NEW      OFFENDER HOUSING - WORK RELEASE CONTRACT             DOC
                   NEW      OFFENDER HOUSING - WORK RELEASE                      DOC
                   NEW      OFFENDER HOUSING - PRIVATE CONTRACTORS               DOC
                   NEW      OFFENDER HOUSING - LOCAL JAILS                       DOC
                            Student Transportation Purchased from Another LEA
                   NEW      within the State                                  LAUGH 511
                            Student Transportation Purchased from Another LEA
                   NEW      outside the State                                 LAUGH 512
                   NEW      Administrative Fees                                  OGB
                   NEW      CANTEEN OVERHEAD EXPENSES                            DOC
                   3090     CREDIT CARD TRANSACTION FEES                         ISIS
                   3091/301 CREDIT CARD DISCOUNT FEES                            ISIS
                   3070     OPERATING SERVICES-INCREASE                          ISIS     Omit
                   3080     OPERATING SERVICES-DECREASE                          ISIS     Omit
 Insurance   (5320000 - 5329999)
          5320010 2720       INSURANCE - AUTOMOTIVE                         ISIS/LAUGH
                    2730     INSURANCE- WORKMAN’S COMPENSAT                 ISIS/LAUGH
                    2740     INSURANCE- FIRE & EXT COVERAGE                 ISIS/LAUGH
                    2750     INSURANCE - MALPRACTICE                        ISIS/LAUGH
                    2760     INSURANCE-OTHER                                ISIS/LAUGH
                    NEW      Liability Insurance                            LAUGH 521
                    NEW      Faithful Performance Bonds                     LAUGH 525
 Maintenance (5330000 - 5339999)

                                                                                     5
                                                                                             Revision Date: October 21, 2009
                                                          General Ledger Chart of Accounts
                                                                 Expense Accounts

Expenses 5000000 - 5999999
                  Object                    Name                     System      Omit
                  530      SERV/REP.OTHER THAN DEPT.PERS.              DOTD      Omit
                  542      PYM’T. USE TAX CIVIL AIRCRAFT               DOTD      Omit
                  2780     MAINT-PROPERTY & EQUIP-OTHER                 ISIS     Omit
                  251      REP. & SERV. HWYS & BRIDGES                 DOTD      Omit
                  252      REP. & SERV. AIRCRAFT                       DOTD      Omit
                  268      REP. & SERV. TRAFFIC SIGNALS                DOTD      Omit
                  269      REP. & SERV. NOT CLASS. ABOVE               DOTD      Omit
                  2790     MAINTENANCE OF BUILDINGS                 ISIS/LAUGH
                  517      CITY STREET MAINT. AGREEMENTS               DOTD
                  255      REP. & SERV. BUILDINGS/GROUNDS              DOTD      Omit
        5330020   2791     MAINT-PEST CONTROL                           ISIS
                  2792     MAINT-WASTE DISPOSAL                     ISIS/LAUGH
                  NEW      MAINT-WASTE DISPOSAL-SHREDDING               LDR
                  NEW      MAINT-HAZARDOUS WASTE DISPOSAL               LDR
        5330050   2770     MAINTOFPROP&EQUIP-AUTO                       ISIS
        5330055   2800     MAINTENANCE OF EQUIPMENT                 ISIS/LAUGH
                  NEW      MAINTENANCE - COMMUNICATIONS EQUIPMENT      LDAF
                  261      REP. & SERV. OFF. FUR./EQUIPT.              DOTD      Omit
                  262      REP & SERV ENG EQUIPT.                      DOTD      Omit
                  264      REP. & SERV. MISC. EQUIPT.                  DOTD      Omit
                  266      REP. & SERV. LAB. EQUIPT.                   DOTD      Omit
                  296      SALVAGE,DEMO,REM,SERV.                      DOTD      Omit
                  NEW      OTHER EXPENSE - ELEVATOR TECH                ORM
                  2810     MAINTENANCE-JANITORIAL/CUSTOD            ISIS/LAUGH
                  NEW      CLEANING SERVICES                        LAUGH 420
                  256      BLDG. JAN/CUSTOD. ETC CONTRACT              DOTD      Omit
                  2811     MAINTOFGROUNDS                           ISIS/LAUGH
                  NEW      SNOW PLOWING SERVICES                    LAUGH 422
                  2820     MAINT OF DATA PROCESSING EQUIP               ISIS
                  254      MAINT OF DATA PROC.EQUIP.                   DOTD      Omit
                  2825     MAINT OF DATA PROCESS EQU-SOFT               ISIS
                  263      MAINT-D P MAINFRAME SOFTWARE                DOTD      Omit
 Rent      (5340000 - 5349999)
        5340010 2830/241 RENTALS - BUILDINGS                        ISIS/LAUGH
        5340015 NEW        RENT OPERATING COSTS - BUILDINGS
        5340020 NEW        REAL ESTATE - ACQUISITION COST                        Omit
                  2840     RENTALS - EQUIPMENT                      ISIS/LAUGH
                  242      RENT OF CONST. & MAINT. EQUIPT              DOTD      Omit
                  245      RENT OF OFFICE EQUIPMENT                    DOTD      Omit
                  247      RENT OF LABORATORY EQUIPT.                  DOTD      Omit
                  NEW      RENTAL - TRUCK                               LDR
                  2850     RENTALS- DATA PROCESSING EQUIP               ISIS
                  235      RENTAL DP EQ NON PROP CNTL                  DOTD      Omit
                  237      RENTAL—D P EQ/PROP CONT                     DOTD      Omit
                  2860     RENTALS - THIRD PARTY LEASES                 ISIS
                  656      RD EQ- 3RD PARTY - NT.                      DOTD      Omit
                  657      UNNUM EQUIP- 3RD PARTY — PRINC              DOTD      Omit
                  658      UNNUM EQUIP- 3RD PARTY - INT.               DOTD      Omit
                  654      RD EQ. - 3RD PARTY - PRINC.                 DOTD      Omit
                                                                             6
                                                                                                   Revision Date: October 21, 2009
                                                                General Ledger Chart of Accounts
                                                                       Expense Accounts

Expenses 5000000 - 5999999
                      Object                      Name                    System       Omit
                      2865     DATA PROCESS EQUIP-FINANCING                 ISIS
                      697      DP EQUIP-THIRD PARTY—PRINCIPAL              DOTD        Omit
                      698      OP EQUIP-THIRD PARTY-INTEREST               DOTD        Omit
                      NEW      RENTAL - STORAGE SPACE
                      NEW      Rental - Parking Space                       LDR
                      NEW      Rental - Office Space                        LDR
                      NEW      Rental - Data Storage                        LDR
                      NEW      Rental - Warehouse                           LDR
                      2870     RENTALS - OTHER                              ISIS
                      243      RENT OF LAND OTHER THAN R 0 W               DOTD        Omit
                      244      RENTOF ROW                                  DOTD        Omit
                      248      RENT OF AIRPLANES                           DOTD        Omit
                      249      RENTS NOT CLASSIFIED ABOVE                  DOTD        Omit
                      246      RENT OF MARINE EQUIPT.                      DOTD        Omit
                      2871     RENTALS-UNIFORMS & CLOTHING                  ISIS
 Utilities      (5350000 - 5359999)
                       2880     INTERNET PROVIDER COSTS                      ISIS
                       2900/211 MAIL, DELIVERY & POSTAGE                     ISIS
                       NEW      Meter Postage & Postage by Phone             LDR
                       NEW      Business Reply & Postage Permit #            LDR
                       NEW      Postage Due                                  LDR
                       NEW      UPS and Federal Express                      LDR
             5350025 2910       TELEPHONE SERVICES                       ISIS/LAUGH
                       212      CELL PHONE SERVICE                          DOTD       Omit
                       213      TELEPHONE REGULAR SERVICE                   DOTD       Omit
                       214      TELEPHONE TOLL SERVICE                      DOTD       Omit
                       2920     DATA LINES & CIRCUITS                        ISIS
                       NEW      Teleconferencing                             LDR
                       218      DATA TRANSMISSION SERVICE                   DOTD       Omit
                       219      RADIO COMMUNICATIONS SYSTEMS                DOTD       Omit
                       2930     OTHER COMMUNICATION SERVICES             ISIS/LAUGH
                       215      COMM. CHARGES NOT CLASS. ABOVE              DOTD       Omit
                       216      TELE. INSTALLATION & CHARGES                DOTD       Omit
                       2935/285 DATA PROCESS-CONTRACT SERVICES               ISIS
                       2940     UTILITIES - GAS                          ISIS/LAUGH
                       231      HEAT                                        DOTD       Omit
                       2950/232 UTILITIES - ELECTRICITY                  ISIS/LAUGH
                       2960/233 UTILITIES - WATER                        ISIS/LAUGH
                       NEW      UTILITIES - CABLE
                       NEW      Utilities - Bottled Gas                  LAUGH 623
                       NEW      Utilities - Oil                          LAUGH 624
                       NEW      Utilities - Coal                         LAUGH 625
                       NEW      Utility Services                         LAUGH 410
                       2970     UTILITIES-OTHER                          ISIS/LAUGH
                       234      ICE                                         DOTD       Omit
                       236      LANDFILL FEES                               DOTD       Omit
                       239      UTILITIES NOT CLASS. ABOVE                  DOTD       Omit
                       2980/293 OT OPERATING SERVICES- LAUNDRY               ISIS

                                                                                   7
                                                                                                      Revision Date: October 21, 2009
                                                                 General Ledger Chart of Accounts
                                                                        Expense Accounts

Expenses 5000000 - 5999999
                     Object                       Name                            System       Omit
  Depreciation (5360000 - 5369999)
                              DEPR EXP - DEPRECIABLE LAND IMPROVEMENTS -
           5360911 NEW        FA
           5360915 3010       DEPRECIATION - BUILDINGS                           ISIS/LAUGH
                     3020     DEPRECIATION - IMPROVEMENTS                            ISIS      Omit
           5360916 NEW        DEPR EXP - LEASEHOLD IMPROVEMENT - FA
           5360920 NEW        DEPR EXP - INFRASTRUCTURE - FA
           5360921 3030       DEPRECIATION - EQUIPMENT                              ISIS
           5360922 NEW        Depr Exp - Voting Machines - FA
           5360923 NEW        Depr Exp - Communications - FA
           5360924 NEW        Depr Exp - Office & Equipment - FA
           5360926 NEW        Depr Exp - Construction/Other Equipment - FA
           5360927 NEW        Depr Exp - Medical Equipment - FA
           5360928 NEW        Depr Exp - Agriculture / Research - FA
           5360929 NEW        Depr Exp - Law Enforcement - FA
           5360930 NEW        Depr Exp - Recreation - FA
           5360931 NEW        Depr Exp - Mobile Structure - FA
           5360934 NEW        Depr Exp - Livestock - FA
           5360950 3050       DEPRECIATION EXPENSE - OTHER                          ISIS
           5360951 NEW        DEPR EXP - TRANSPORTATION - MARINE - FA
           5360952 NEW        DEPR EXP - TRANSPORTATION - AIR - FA
           5360953 3040       DEPRECIATION - SOFTWARE                               ISIS
           5360954 NEW        Amort Exp - Software - Internally Generated - FA
           5360955 NEW        Amort Exp - Patents - FA
           5360956 NEW        Amort Exp - Trademarks - FA
           5360957 NEW        Amort Exp - Copyrights - FA
           5360958 NEW        Amort Exp - Easements - FA
           5360959 NEW        Amort Exp - Mineral Rights - FA
           5360960 NEW        Amort Exp - Timber Rights - FA
           5360961 NEW        Amort Exp - Water Rights - FA
           5360983 NEW        Amort Expense- Capital Lease - Land - FA
           5360984 NEW        Amort Expense- Capital Lease - Building - FA
           5360985 NEW        Amort Expense- Capital Lease - Office Space - FA
           5360986 NEW        Amort Expense- Capital Lease - Equip - FA
                     535      DEPRECIATION                                         DOTD        Omit
           5369915 NEW        DEPR EXP - UP - BLDGS & IMPROV - FA
           5369920 NEW        DEPR EXP - UP - INFRASTRUCTURE - FA
           5369921 NEW        DEPR EXP - UP - MACHINERY & EQUIPMENT - FA
           5369950 NEW        DEPR EXP - UP - TRANS-VEHICLES - FA                              Omit
           5369955 NEW        AMORT EXP - UP - INTANGIBLE ASSETS - FA
                     3060     AMORTIZATION                                          ISIS

Supplies (5400000 - 5499999)
          5410010    3100     OFFICE SUPPLIES                                    ISIS/LAUGH
                     NEW      OFFICE SUPPLIES - TELEPHONES & ACCESSORIES             LDR
                     455      MAPS,TECH. EDUCATIONAL FILMS                          DOTD       Omit
                     461      STATIONARY/SUPPLIES(ENVEL.SUPP                        DOTD       Omit
                     NEW      ELECTION SUPPLIES                                      SOS
                     NEW      OPERATING SUPPLIES - BANKING
                                                                                           8
                                                                                             Revision Date: October 21, 2009
                                                          General Ledger Chart of Accounts
                                                                 Expense Accounts

Expenses 5000000 - 5999999
                 Object                     Name                    System       Omit
                 NEW      OPERATING SUPPLIES - SECURITY
                 3110     OPR SUPPLIES~PHARMACEUTICAL                  ISIS
                 3120/463 OPERATING SUPPLIES - COMPUTER                ISIS
                 464      PC HRDWR/MONITOR EQUIP < $1000              DOTD       Omit
                 3130/493 OPR SUPPLS - CLOTHING & UNIFO                ISIS
                 3140/451 OPERATING SUPPLIES - MEDICAL                 ISIS
                 3150/465 OPR SUPPL’S - EDUC & RECREATIO           ISIS/LAUGH
       5410060   NEW      Textbooks                                LAUGH 642
       5410061   NEW      Workbooks                                LAUGH 643
       5410062   NEW      Periodicals                              LAUGH 644
       5410070   3160     OPERATING SUPPLIES - FOOD                ISIS/LAUGH
                 NEW      Commodities (Dept. of Agriculture)       LAUGH 632
                 NEW      OPERATING SUPPLIES - SCIENTIFIC            LUMCON
                 701      BEER PURCHASED FOR RESALE                   DOTD       Omit
                 702      LIQUOR PURCHASED FOR RESALE                 DOTD       Omit
                 705      MISC BEVERAGES PURC FOR RESALE              DOTD       Omit
                 709      MISC FOOD PURCHASED FOR RESALE              DOTD       Omit
                 3170     OPERATING SUPPLIES - AUTO
                 522      FUEL OPER. OF MOTORS/MOT. VEH.             DOTD        Omit
                 523      LUBRICATING OILS                           DOTD        Omit
                 524      GREASES AND TRANMISS ION OILS              DOTD        Omit
                 526      BATTERIES                                  DOTD        Omit
                 302      ADD’L MANDATORY FEES                       DOTD        Omit
                 3180     OPERATING SUPPLIES - OTHER                  ISIS
                 NEW      MEDICATION                                  OJJ
                 3185     OPR SUPP’S-PURCHASING CARD                  ISIS
                 3190     OPR SUPP’S~BLDG,GRDS,GEN,PLANT              ISIS
                 305      DISCOUNTS EARNED                           DOTD        Omit
                 307      SEVERANCE TAX                              DOTD        Omit
                 308      DEMURRAGE CHG. ON ASPHALT DEL.             DOTD        Omit
                 309      SALES TAX                                  DOTD        Omit
                 411      FUEL FOR MOTORS, ETC.                      DOTD        Omit
                 415      LUBRICATING OIL                            DOTD        Omit
                 421      GREASE                                     DOTD        Omit
                 426      BATTERIES                                  DOTD        Omit
                 453      PHOTOGRAPHIC/REPRODUCTION SUPP             DOTD        Omit
                 454      UNDIST.PHOTO/REPROD.SUPP.(26)              DOTD        Omit
                 459      PROFF.SCIEN. SUPP. NOT ABOVE               DOTD        Omit
                 441      LABORATORY SUPPLIES                        DOTD        Omit
                 445      ENGINEERING SUPPLIES                       DOTD        Omit
                 485      SHOP SUPP. OTHER THAN EQUP.REP             DOTD        Omit
                 489      SMALL TOOLS (EXPENDABLE)                   DOTD        Omit
                 498      BLDGS,GRNDS SUPP. DIRECT CHG.              DOTD        Omit
                 499      SUPP.MAT’L.NOT CLASS. ABOVE                DOTD        Omit
                 3200     OPERATING SUPPLIES - HOUSEHOLD              ISIS
                 481      JANITOR SUPPLIES                           DOTD        Omit
                 491      FUEL/SOLVENTS FOR HEAT/CLEAN               DOTD        Omit
                 3210     OPERATING SUPPLIES - FARM                   ISIS
                 358      SEED&FERTILIZER                            DOTD        Omit
                                                                             9
                                                                                           Revision Date: October 21, 2009
                                                        General Ledger Chart of Accounts
                                                               Expense Accounts

Expenses 5000000 - 5999999
                 Object                    Name                   System        Omit
                 3220     OPERATING SUPPLIES - PERSONAL             ISIS
                 3230     OPERATING SUPPLIES-OTHER-MEDIC            ISIS
                 3300     REP & MAINT SUPPLIES - AUTO               ISIS
                 536      SV.CHG.ON PARTS AUTO/MARINE EQ           DOTD         Omit
                 540      REPAIR SHOP OVERHEAD,SUPP.               DOTD         Omit
                 541      SMALL TOOLS FOR EQP.REP. SHOPS           DOTD         Omit
                 527      OTHER COST WASH,WAX,ANTIFREEZE           DOTD         Omit
                 528      ACC.MIRRORS,LIGHTING,ADD AFTER           DOTD         Omit
                 529      REPAIR AND REPLACEMENT PARTS             DOTD         Omit
                 531      CONSUMABLE PARTS/BLADES,DRILLS           DOTD         Omit
                 525      TIRES AND TUBES                          DOTD         Omit
                 3310     REP & MAINT SUPPLIES - OTHER              ISIS
                 311      MAT. SUPP. FOR CONST/MAINT BLD           DOTD         Omit
                 321      LUMBER (POST, PILINGS,ETC.)              DOTD         Omit
                 329      ELECTRICAL PARTS & SUPPLIES              DOTD         Omit
                 330      UNDISTRIBUTABLE SIG.ELE.SUPP.            DOTD         Omit
                 331      SIGNS,MARKINGS,PAINTS,PRES.PUR           DOTD         Omit
                 332      WHITE STRIPING PAINT                     DOTD         Omit
                 333      YELLOW STRIPING PAINT                    DOTD         Omit
                 334      BEADS FOR PAVEMENT STRIPING              DOTD         Omit
                 341      ASPHALT,ROAD OIL,JOINT FILLERS           DOTD         Omit
                 351      AGGREGATE MAT.,SAND,STONE,SOIL           DOTD         Omit
                 352      SHELL                                    DOTD         Omit
                 353      DRY CEMENT                               DOTD         Omit
                 354      REDI—MIXED CONCRETE                      DOTD         Omit
                 355      ASPHALT MIXTURE FOR HOT APPL.            DOTD         Omit
                 356      ASPHALT MIXTURE FOR COLD APPL.           DOTD         Omit
                 357      HERBICIDES                               DOTD         Omit
                 371      STEEL,HWD,BOLTS,NAILS,WIRE,PIP           DOTD         Omit
                 381      CULVERTS                                 DOTD         Omit
                 387      FENCING                                  DOTD         Omit
                 391      MAINT/CONST. SUPP.NOT CLASS.             DOTD         Omit
                 431      EXPENDABLE REP.&REPL.PARTS               DOTD         Omit
                 432      RADIO PARTS AND SUPPLIES                 DOTD         Omit
                 433      ITS DEVICES—CAMERA FIBER MODEM           DOTD         Omit
                 439      NONEXP.PARTS ACC. ANTIFREEZE             DOTD         Omit
                 303      USED TIRE DISPOSAL FEE                   DOTD         Omit
                 3320/462 SOFTWARE                                  ISIS
                 3330     VOC-TECH SCHOOL BUILDING SUPPL            ISIS
                 3340     STORES INCREASE                           ISIS        Omit
                 300      INVENTORY                                DOTD         Omit
                 3350     STORES DECREASE                           ISIS        Omit
                 3351     INVENTORY CLOSE OBJT                      ISIS        Omit
       5410110   NEW      CONSUMPTION OF INVENTORY - IM                         Omit
       5410115   NEW      CONSUMPTION OF INVENTORY - Non-IM                     Omit
       5410510   NEW      CONSUMPTION OF INVENTORY TRADE - IM
       5410512   NEW      CONSUMPTION OF INVENTORY FUEL - IM
       5410515   NEW      CONSUMPTION OF INVENTORY - Non-IM


                                                                           10
                                                                                                     Revision Date: October 21, 2009
                                                                  General Ledger Chart of Accounts
                                                                         Expense Accounts

Expenses 5000000 - 5999999
                        Object                    Name                        System        Omit

Professional Services (5500000 - 5599999)
              5510010   3400/282 ACCOUNTING & AUDITING                        ISIS/LAUGH
              5510015   NEW      INVESTMENT MANAGEMENT SERVICES
              5510020   3410/286 MANAGEMENT CONSULTING                        ISIS/LAUGH
                        3420/281 ENGINEERING & ARCHITECTURAL                  ISIS/LAUGH
                        3430/283 LEGAL                                        ISIS/LAUGH
                        3435     LEGAL-GROSS PROCEEDS                             ISIS
              5510040   3440     MEDICAL AND DENTAL                        ISIS/LAUGH/DOC
                        NEW      MEDICAL AND DENTAL SERVICES DISCOUNTS            DOC
                        NEW      EMERGENCY MEDICAL AND DENTAL SERVICES            DOC
                        NEW      EMERGENCY MEDICAL AND DENTAL SERVICES DISCOUNTS  DOC
                        NEW      MENTAL HEALTH/PSYCHIATRIC SERVICES             OJJ/DOC
                        NEW      PSYCHOLOGICAL ASSESSMENTS                        OJJ
                        NEW      SEX OFFENDER COUNSELING                          OJJ
                        NEW      SUBSTANCE ABUSE COUNSELING                       OJJ
                        NEW      COUNSELING/THERAPY                               OJJ
                        NEW      Occupational/ Physical Therapist Services    LAUGH 331
                        3450     VETERINARY                                       ISIS
                        NEW      COURT REPORTERS/TRANSCRIBERS                     OGB
                        NEW      INVESTIGATIVE/RESEARCH SERVICES
              5510100   3460/289 OTHER PROFESSIONAL SERVICES                  ISIS/LAUGH
                        287      PROFF. FEES (FIN SERV. SEC.)                    DOTD       Omit
                        288      APPRAISERS AND WITNESS FEES                     DOTD       Omit
                        284      PROFESSIONAL FEES-SAFETY                        DOTD       Omit
                        3470     OTHER PROFESSIONAL SERV-TRAVEL                   ISIS      Omit
                        3471     PROFESSIONAL SERVICES-TRAVEL                     ISIS      Omit
              5510105   NEW      EDUCATION SERVICES                           OJJ/LAUGH
              5510106   NEW      TECHNICAL SERVICES                           LAUGH 340
                        NEW      MARKET RESEARCH                                  DED
              5510115   NEW      PRELIMINARY ENGINEERING
              5510117   NEW      CONSTRUCTION ENGINEERING
              5510131   NEW      LANDSCAPING
              5510136   NEW      ARCHAEOLOGICAL PLANNING & RESEARCH
              5510138   NEW      EDUC & TRN-FHWA SAFETY TRN-PEDS/BICY
              5510142   NEW      EDUC & TRAINING - FHWA TRAINING

Other Charges           (5600000 - 5699999)
  Local Aid      (5610000 - 5619999)
              5610010 3500       AID TO LOCAL SCHOOL BOARD                      ISIS
                        3510     AID TO LOCAL SCHOOL BRD-RETIRE                 ISIS        Omit
                        3520     AID TO LOCAL SCH BRD - RT                      ISIS        Omit
                        3530     AID TO LOCAL SCHOOL BRD - A                    ISIS        Omit
                        3540     AID TO LOCAL SCHOOL BRD - RET                  ISIS        Omit
                        3550     AID TO LOCAL SCHOOL BRD - A                    ISIS        Omit
              5610015 3560       AID TO LOCAL GOVERNMENTS                       ISIS
                        511      VEHICLES-FED. TRANSIT ADM.                    DOTD         Omit
                        512      STUDIES-FTA SECT (8)                          DOTD         Omit
                        513      URBAN TRANS STUDIES-PL FEDERAL                DOTD         Omit
                                                                                       11
                                                                                            Revision Date: October 21, 2009
                                                         General Ledger Chart of Accounts
                                                                Expense Accounts

Expenses 5000000 - 5999999
                 Object                     Name                        System    Omit
       5610020   NEW      AID TO NON-GOVT. ORGS.
       5610025   NEW      AID TO CHARTER SCHOOLS
       5610030   NEW      AID TO NON-PUBLIC SCHOOLS
       5610035   NEW      AID TO STATE COLL. & UNIV.
                          AID TO PRIVATE AND/OR OUT OF STATE COLL. &
       5610040   NEW      UNIV.
       5610045   NEW      AID TO STATE HOSPITALS
       5610050   NEW      AID TO PRIVATE HOSPITALS
       5610055   NEW      AID TO AIRPORTS
       5610060   NEW      AID TO PORTS
       5610065   NEW      AID TO TRANSITS
                 3570     AID TO LOC GOVTS - DEMONSTRAT                  ISIS     Omit
                 3580     AID TO LOCAL GOVTS - ECO.                      ISIS     Omit
                 3600     PUBLIC ASSISTANCE - HEALTH                     ISIS     Omit
                 3610     HEALTH MEDICARE - TITLE XIX                    ISIS     Omit
       5610080   3620     PUBLIC ASSISTANCE - EDUCATION                  ISIS
       5610081   NEW      PUBLIC ASST-EDUCATION-DEF. AVER. FEE TRANS.   LOSFA
                          PUBLIC ASST-EDUCATION-ACCT. MAINT. FEE
       5610082   NEW      TRANS.                                        LOSFA
       5610083   NEW      PUBLIC ASST-EDUCATION-GSL-STUDENT LOAN DEF.   LOSFA
       5610084   NEW      PUBLIC ASST-EDUCATION-GSL-LENDER REPURCH.     LOSFA
       5610085   NEW      PUBLIC ASST-EDUCATION-GSL-FED. REINSURANCE    LOSFA
                          PUBLIC ASST-EDUCATION-TEACHER LOAN FORG.
       5610086   NEW      DISCHARGE                                     LOSFA
                          PUBLIC ASST-EDUCATION-GSL-REHAB LOAN PAID
       5610087   NEW      USDE                                          LOSFA
                          PUBLIC ASST-EDUCATION-GSL-FFELP CONS. PAID
       5610088   NEW      USDE                                          LOSFA
                          PUBLIC ASST-EDUCATION-GSL-CLOSED SCHOOL
       5610089   NEW      REF.                                          LOSFA
       5610090   NEW      PUBLIC ASST-EDUCATION-IRS OFFSET REFUNDS      LOSFA
                          PUBLIC ASST-EDUCATION-BORR,AWG,BK COLL.
       5610091   NEW      PAID USDE                                     LOSFA
                          PUBLIC ASST-EDUCATION-FFELP DL CONS. PAIID
       5610092   NEW      USDE                                          LOSFA
       5610100   3630     PUBLIC ASSISTANCE SCHOLARSHIP                  ISIS
       5610101   NEW      PUBLIC ASST - SCHOLARSHIPS-GO GRANT AWARDS    LOSFA
       5610102   NEW      PUBLIC ASST - SCHOLARSHIPS-EARLY START        LOSFA
                          PUBLIC ASST - SCHOLARSHIPS-HEALTH CARE
       5610103   NEW      EDUC. LOAN PGM.                               LOSFA
                          PUBLIC ASST - SCHOLARSHIPS-COLL. ACCESS
       5610104   NEW      CHALL. GRANT                                  LOSFA
                          PUBLIC ASST - SCHOLARSHIPS-P DOUGLAS
       5610105   NEW      TEACHER SCHOL.                                LOSFA
                          PUBLIC ASST - SCHOLARSHIPS-ROCKEFELLER
       5610106   NEW      SCHOL.                                        LOSFA
                          PUBLIC ASST - SCHOLARSHIPS-OPPORTUNITY
       5610107   NEW      AWARDS                                        LOSFA

                                                                             12
                                                                                                  Revision Date: October 21, 2009
                                                               General Ledger Chart of Accounts
                                                                      Expense Accounts

Expenses 5000000 - 5999999
                    Object                       Name                     System       Omit
                             PUBLIC ASST - SCHOLARSHIPS-PERFORMANCE
         5610108   NEW       AWARDS                                       LOSFA
         5610109   NEW       PUBLIC ASST - SCHOLARSHIPS-HONORS AWARDS     LOSFA
         5610110   NEW       PUBLIC ASST - SCHOLARSHIPS-TECH AWARDS       LOSFA
                             PUBLIC ASST - SCHOLARSHIPS-TECH EARLY
         5610111   NEW       START AWARDS                                 LOSFA
                             PUBLIC ASST - SCHOLARSHIPS-NATIONAL GUARD
         5610112   NEW       BOOK FEE                                     LOSFA
         5610200   NEW       SPECIAL LEGISLATIVE LINE ITEMS PAYMENTS
         5610205   3640      PUBLIC ASSISTANCE - WELFARE                   ISIS
         5610210   3641      PUB ASST-WELFARE-NON MEDICAL                  ISIS
 Miscellaneous (5620000 - 5629999)
                    3650      MISCELLANEOUS CHARGES                         ISIS       Omit
                    556       STATE CAPITOL OUTLAY FUNDS                   DOTD        Omit
                    571       CONSULT. ENG.—PRELIM. ENG.                   DOTD        Omit
                    572       UTILITY RELOCATION                           DOTD        Omit
                    573       RIGHT OF WAY                                 DOTD        Omit
                    574       CONSULTANT ENG. CONST.                       DOTD        Omit
                    575       CONTRACT CONSTRUCTION                        DOTD        Omit
                    576       CAPITAL OUTLAY FACILITY & PLAN               DOTD        Omit
                    577       LAND & IMPROV. (FIN. SERV. SECT              DOTD        Omit
                    578       BUILB CONST IMPR. (FIN SER SEC.              DOTD        Omit
                    505       GEN AVIA/REL AIRP MAINT GRANT                DOTD        Omit
                    506       MISCELLANEOUS CHARGES—INTEREST               DOTD        Omit
                    508       GEN EXP. NOT CLASS. ABOVE                    DOTD        Omit
                    516       OTHER CHG. LEGAL INTEREST                    DOTD        Omit
                    NEW       STIPEND PAY                                LAUGH 150
                    NEW       Sheriff Fees                               LAUGH 312
                    NEW       Pension Fund                               LAUGH 313
                    NEW       Sales Tax Collection Fees                  LAUGH 314
                    NEW       State Tax Commission Fees                  LAUGH 315
                    NEW       Other Fees                                 LAUGH 319
                    NEW       STAFF PARKING
                    NEW       TELECOMMUNICATIONS CHARGES                   OTM
                    NEW       DATA PROCESSING SERVICE CHARGES              OSFA
                    NEW       CLAIM PAYMENTS                               PCF
                    NEW       Community development                        DED
                    NEW       Special marketing (entertaining)             DED
                    NEW       Promotional items                            DED
                    NEW       Booth Fees                                   DED
                    NEW       Wet Labs Expense                             DED
                    NEW       Financial assistance (to LEDC)               DED
                    NEW       Local Partners                               DED
                    NEW       Small business development centers           DED
                    NEW       Technical Assistance                         DED
                    NEW       Small Business Bonding (Capital One)         DED
                    NEW       CLAIMS LOSS EXPENSE                          ORM
                    NEW       CLAIMS EXPENSE, NOC                          ORM

                                                                                  13
                                                                                          Revision Date: October 21, 2009
                                                       General Ledger Chart of Accounts
                                                              Expense Accounts

Expenses 5000000 - 5999999
                 Object                    Name                  System      Omit
                 NEW      CLAIMS COST-PROFESSIONAL SERV           ORM
                 NEW      ELECT ADMIN - OPER                    SOS/LAUGH
                 NEW      FSA/DEPCARE/CLAIMS                       OGB
                 NEW      MEDICAL CLAIMS - OTHER                   OGB
                 NEW      PREMIUMS                                 OGB
                 NEW      PRESCRIPTION DRUG CLAIMS                 OGB
                 NEW      DRUG REBATES                             OGB
                 NEW      DEPENDENT VERIFICATION                   OGB
                 NEW      CLAIMS OVERPAYMENTS                      OGB
                 NEW      HOSPITAL BILL AUDIT REFUNDS              OGB
                 NEW      SUBROGATION RECOVERIES                   OGB
                 NEW      DISCHARGE AND PAROLE PAY                 DOC
                 NEW      OFFENDER TRIP EXPENSES                   DOC
                 NEW      OFFENDER PERSONAL PROPERTY ORDERS        DOC
       5620100   NEW      ACCOUNTS PAYABLE DISCOUNTS TAKEN
                 3652     MISC CHARGES-GOVERNMENTAL PAYS            ISIS
                 3655     MISC CHARGES-NON EMPLOYEE COMP            ISIS
                 3656     MISC CHGS-PRIZES AND AWARDS               ISIS
                 NEW      Service Awards, Food Service              LDR
                 NEW      Mystery Shopper                           LDR
                 NEW      IRS TAPES                                 LDR
                 NEW      Judgments                              LAUGH 820
                 3660     INTEREST ON JUDGEMENTS                    ISIS
                 3665     PUNITIVE/COMPENSATORY DAMAGES             ISIS
                 NEW      Contingency                            LAUGH 840
                 NEW      Legal - Document & Court Fees           LDR/OGB
                 NEW      Tax Liens (Includes Clerk of Court)       LDR
                 NEW      Labor Liens                               FPC
                 NEW      Liens                                     FPC
                 NEW      Lawsuit Settlement                        FPC
                 3670     OC SALARY CLASS & UNCLASSIFIED            ISIS     Omit
                 3671     OC-SALARIES CLASS-OVERTIME                ISIS     Omit
                 3672     OC-SALARIES CLASS-TERMINATION             ISIS     Omit
                 3674     OC-SAL-CLASS-RETMNT INCENT PAY            ISIS     Omit
                 3675     OC-SAL-UNCLASS-RETMNT INCE PAY            ISIS     Omit
                 3680/520 OTHER CHARGES-COMPENSATION                ISIS     Omit
                 519      OTHER CHARGES — STUDENTS                 DOTD      Omit
                 3681     OTHER CHARGES-WAGES                       ISIS     Omit
                 3682     OTHER CHARGES-STUDENT LABOR               ISIS     Omit
                 3690     OTHER CHARGES-RELATED BENEFITS            ISIS     Omit
                 3691     OC-RETIREMENT CONTRIB-ST EMPLY            ISIS     Omit
                 3692     OC-RETIREMENT CONTRIB-TEACHERS            ISIS     Omit
                 3693     OC-RETIREMENT CONTRIB-OTHER               ISIS     Omit
                 3694     OC-F.I.C.A. TAX (OASDI)                   ISIS     Omit
                 3695     OC-MEDICARE TAX                           ISIS     Omit
                 3696     OC-GROUP INSURANCE CONTIBUTION            ISIS     Omit
                 3697     OC-POST RETIREMENT BENEFITS               ISIS     Omit
                 3700     OTHER CHARGES-TRAVEL IN STATE             ISIS     Omit
                 504      SUBSISTENCE—DIST/WIDE CREWS              DOTD      Omit
                                                                       14
                                                                                                           Revision Date: October 21, 2009
                                                                   General Ledger Chart of Accounts
                                                                          Expense Accounts

Expenses 5000000 - 5999999
                 Object                           Name                                System        Omit
                 3710     OT CHARGES-TRAVEL OUT OF STATE                                 ISIS       Omit
                 3720/518 OTHER CHARGES-OPER SERVICES                                    ISIS       Omit
                 501      RECORDING FEES COURT COST/N/P                                 DOTD        Omit
                 3730/514 OTHER CHARGES-SUPPLIES                                         ISIS       Omit
                 3735     OTHER CHARGES-PROF.SER TRAVEL                                  ISIS       Omit
                 3740     OTHER CHARGES-PROF. SERVICES                                   ISIS       Omit
                 507      PYMT.FOR FEASIBILITY STUD. SPE                                DOTD        Omit
                 599      OTHER CHARGES-PROF. SERV. (IT)                                DOTD        Omit
                 3741     OC-PROF SERVICES-MEDICAL                                       ISIS       Omit
                 3742     CONTRACT ATTORNEY EXPENSES                                     ISIS       Omit
                 3743     CONTRACT ADJUSTER EXPENSES                                     ISIS       Omit
                 3744     CONTRACT EXPERT EXPENSES                                       ISIS       Omit
                 3745     CONTRACT ATTY-GROSS PROCEEDS                                   ISIS       Omit
                 3750/515 OT CHRG-ACQUISITION/MAJOR REPA                                 ISIS       Omit
                 3760     OTHER CHARGES-INTERAGENCY(IAT)                                 ISIS       Omit
                 3770     OT CHROS - MISC-MAJOR REPAIRS                                  ISIS       Omit
                 3780     OTHER CHARGES-CHILD CARE                                       ISIS
                 3785     OT CHG-CLIENTS/CLIENTS RELATED                                 ISIS
                 3790     OTHER CHARGES-TUITION                                    ISIS/LAUGH 240
                 3795     OTHER CHARGES-ACQSN STUDNT BKS                                 ISIS
                 3800     OTHER CHARGES-ASSESSMENTS                                  ISIS/LAUGH
                 3810     OTHER CHARGES-PROJECT ACTIVITY                                 ISIS
                 3820     OTHER CHARGES-PLACEMENT SERV.                                  ISIS
                 3830     OTHER CHARGES-LITERACY INSTRUC                                 ISIS
                 NEW      Tuition to Other in State LEA's                             LAUGH 561
                 NEW      Tuition to Other LEA's Outside the State                    LAUGH 562
                 NEW      Tuition to Private Sources                                  LAUGH 563
                          Tuition to Intermediate Education Agencies within the
                 NEW      State                                                      LAUGH 564
                          Tuition to Intermediate Education Agencies outside the
                 NEW      State                                                      LAUGH 565
                 NEW      Other Tuition                                              LAUGH 569
                 3840     00-CLIENT PAYMENTS-SECTION 110                                ISIS
                 3850     aC-CLIENT PYMT-INDEPENDENT LIV                                ISIS
                 3860     OTHER CHARGES-CANCELLATIONS                                   ISIS
                 3870     OTHER CHARGES-AUDIT ADJ STATE                                 ISIS
                 3880     OTHER CHARGES-AUDIT ADJ FED                                   ISIS
                 3890     AUDIT ADJUSTMENT MIXED - PAID                                 ISIS
                 3895     HEALTH EXCELLENCE                                             ISIS        Omit
                 3896     EDUCATION EXCELLENCE                                          ISIS        Omit
                 3897     TOPS                                                          ISIS        Omit
                 3900     OTHER CHARGES-RECOVERIES                                      ISIS
       5620240   3910     OTHER CHARGES-REBATES                                         ISIS
       5620241   3920     OTHER CHARGES-RECOUPMENTS                                     ISIS
       5620242   3930     OTHER CHARGES-THIRD PARTY ADJ                                 ISIS
       5620243   3940     AUDIT ADJ MIXED - RECEIVED                                    ISIS
       5620244   3950     RECOUPMENTS - STATE INSTITUTED                                ISIS
       5620245   3955     RECOUPMENT STATE EMPLOYEE PAY                                 ISIS
                 3956     FURLOUGHED EMP CONTR TO LASERS                                ISIS        Omit
                                                                                            15
                                                                                              Revision Date: October 21, 2009
                                                          General Ledger Chart of Accounts
                                                                 Expense Accounts

Expenses 5000000 - 5999999
                 Object                      Name                        System        Omit
                 3957     FURLOUGH EMP CONTR TO TRSL                       ISIS        Omit
                 3958     FURLOUGH EMP CONTR TO LSPRS                      ISIS        Omit
       5620246   3960     CASUALTY INSURANCE - RECEIVED                    ISIS
       5620247   3970     HEALTH INSURANCE - RECEIVED                      ISIS
       5620248   3980     VOLUNTARY RELATIVE                               ISIS
       5620249   3990     E.D.S. FEDERAL TPL COLLECTIONS                   ISIS
       5620250   4000     PROVIDER COLLECTIONS-MAP STAFF                   ISIS
       5620251   4010     FISCAL INTER TPL CLAIM ADJUSTS                   ISIS
       5620252   4020     STATE TPL CLAIM ADJUSTMENTS                      ISIS
       5620253   4030     ST TPL COLLECTION 3 PARTY LIAB                   ISIS
                 4040     BEGINNING FUND BALANCE                           ISIS
                 4050     OTHER CHARGES AT PRORATIONS                      ISIS
                 4060     OTHER CHARGES INTERAGENCY TRAN                   ISIS
                 4070     ANNUAL LEAVE                                     ISIS
                 4080     CONTRACTUAL SERVICES                             ISIS
                 4090     LEVEE MAINTENANCE                                ISIS
                 4100     DIRECT CHARGES                                   ISIS
                 4110     ADMINISTRATIVE                                   ISIS
                 4120     RETIREMENT BENEFITS PAID                         ISIS        Omit
                 4130     REFUND OF CONTRIBUTIONS                          ISIS        Omit
                 4135     REFUND TO GRANTORS                               ISIS        Omit
                 4140     UNALLOTTED                                       ISIS
                 4150     OTHER SOURCES (USES)                             ISIS
                 4160     OTHER MISCELLANEOUS EXP                          ISIS        Omit
                 4170     PRIOR YEAR DEFICIENCY                            ISIS        Omit
                 4180     WRITE-OFFS ACCOUNTS RECEIVABLE                   ISIS
       5620265   4190     WRITE-OFFS INVENTORY                             ISIS
       5620270            WRITE-OFFS INVENTORY - Non-IM
                 4200     WRITE-OFFS BUILDINGS                             ISIS
                 4210     WRITE-OFFS PROPERTY & EQUIPMEN                   ISIS
                 4230     COST OF GOODS SOLD - FUEL                        ISIS        Omit
                 4240     COST OF GOODS SOLD - PRINTING                    ISIS        Omit
                 4250     COST OF GOODS SOLD - SUPPLIES                    ISIS
                 4260     COST OF GOODS SOLD - LIVESTOCK                   ISIS        Omit
                 4270     COST OF GOODS SOLD-PHARMACEUTI                   ISIS
                 4280     COST OF GOODS SOLD-FEES,COMMIS                   ISIS        Omit
                 4290     COST OF GOODS SOLD - OTHER                       ISIS
       5620305   4300     INVENTORY REDUCTIONS/ADJUSTMTS                   ISIS
       5620310   NEW      INVENTORY REDUCTIONS/ADJ- Non-IM
       5620320   NEW      GAIN/LOSS - INVENTORY PRICE VARIANCE - IM
                 4310     INTEREST EXPENSE                              ISIS/LAUGH
                 4320     PRIOR YEAR EXPENDITURE ADJ                        ISIS       Omit
       5620500   NEW      INDIRECT EXPENSE
       5620510   NEW      CO CLEARING
       5620600   T140     AUTOMATIC TRANSFER OUT                           ISIS
       5620899   NEW      Incremental Funding - Unfunded Portion
       5620905   4220     LOSS ON SALE/DISPOSAL OF PROP                    ISIS
       5620910   NEW      IMPAIRMENT LOSS - LAND/ROW/ND LAND IMP - FA
       5620915   NEW      IMPAIRMENT LOSS - BLDGS & IMP - FA
                                                                                  16
                                                                                                       Revision Date: October 21, 2009
                                                                General Ledger Chart of Accounts
                                                                       Expense Accounts

Expenses 5000000 - 5999999
                    Object                        Name                            System        Omit
          5620920   NEW      IMPAIRMENT LOSS - INFRASTRUCTURE - FA
          5620921   NEW      IMPAIRMENT LOSS - MACHINERY & EQPT - FA
          5620955   NEW      IMPAIRMENT LOSS - INTANGIBLE ASSETS - FA
          5620970   NEW      IMPAIRMENT LOSS - ASSETS UNDER CONST - FA

Acquisitions        (5700000 - 5799999)
          5710010   4400     ACQUISITIONS - LAND                                 ISIS/LAUGH
                             ACQUIS EXP-DEPRECIABLE LAND IMPROVEMENTS -
          5710011   NEW      MA
          5710015   4410     ACQN-CAPITALIZED BUILDINGS                          ISIS/LAUGH
          5710016   NEW      ACQUIS EXP-LEASEHOLD IMPROVEMENT - MA
          5710020   4570     CONSTRUCTION-INFRASTRUCTURE                            ISIS
          5710021   NEW      Acquis Exp - Computer & Peripheral Equipment - MA
          5710022   NEW      Acquis Exp - Voting Machines - MA
          5710023   NEW      Acquis Exp - Communications - MA
          5710024   NEW      Acquis Exp - Office & Equipment - MA
          5710026   NEW      Acquis Exp - Construction/Other Equipment - MA
          5710027   NEW      Acquis Exp - Medical Equipment - MA
          5710028   NEW      Acquis Exp - Agriculture / Research - MA
          5710029   NEW      Acquis Exp - Law Enforcement - MA
          5710030   NEW      Acquis Exp - Recreation - MA
          5710031   NEW      Acquis Exp - Mobile Structure - MA
          5710034   NEW      Acquis Exp - Livestock - MA
          5710050   4420     ACQN-CAPITALIZED AUTOMOBILE                         ISIS/LAUGH
          5710051   NEW      Acquis Exp - Transportation - Marine - MA
          5710052   NEW      Acquis Exp - Transportation - Air - MA
          5710053   NEW      Acquis Exp - Software - Purchased/Licensed - MA
          5710054   NEW      Acquis Exp - Software - Internally Generated - MA
          5710055   NEW      Acquis Exp - Patents - MA
          5710056   NEW      Acquis Exp - Trademarks - MA
          5710057   NEW      Acquis Exp - Copyrights - MA
          5710058   NEW      Acquis Exp - Easements - MA
          5710059   NEW      Acquis Exp - Mineral Rights - MA
          5710060   NEW      Acquis Exp - Timber Rights - MA
          5710061   NEW      Acquis Exp - Water Rights - MA
          5710083   NEW      Acquis Exp- Capital Lease - Land - MA
          5710084   NEW      Acquis Exp- Capital Lease - Building - MA
          5710085   NEW      Acquis Exp - Cap Lease - Office Space - MA
          5710086   NEW      Acquis Exp- Capital Lease - Equip - MA
          5710101   NEW      Roadway New Construction
          5710103   NEW      Roadway Reconstruction Added Capacity
          5710104   NEW      Roadway Reconstruction No Added Capacity
          5710105   NEW      Roadway Maintenance Resurfacing
          5710106   NEW      Roadway Maintenance Restoration & Rehab
          5710107   NEW      Roadway Maintenance Relocation
          5710108   NEW      Bridge New Construction
          5710110   NEW      Bridge Replacement-Added Capacity
          5710111   NEW      Bridge Replacement-No Added Capacity
          5710113   NEW      Bridge Rehabilitation-Added Capacity
                                                                                           17
                                                                                                    Revision Date: October 21, 2009
                                                                General Ledger Chart of Accounts
                                                                       Expense Accounts

Expenses 5000000 - 5999999
                 Object                         Name                           System        Omit
       5710114   NEW      Bridge Rehabilitation-No Added Capacity
       5710116   NEW      Land Acquisition - Right of Way
       5710120   NEW      Environmental Studies, Permits, or Mitigation
       5710121   NEW      Highway Safety Improvements
       5710122   NEW      Rail/Highway Crossing Improvements
       5710124   NEW      Traffic Management/Engineering
       5710128   NEW      Sidewalks, Bicycle Paths, Hiking/Biking Trails
       5710129   NEW      Land Acquisition - Scenic Easements/Historic Sites
       5710130   NEW      Scenic or Historic Highway
       5710132   NEW      Historic Preservation
       5710133   NEW      Rehab & Operation of Historic Trans Bldg/Struc/Fac
       5710134   NEW      Preservation of Abandoned Railway Corridors
       5710135   NEW      Control and Removal of Roadway Outdoor Advertising
       5710137   NEW      Mitigation of Water Pollution Due to Hwy Runoff
       5710139   NEW      Buildings & Improvements - Transportation Museum
       5710140   NEW      Special Bridge
       5710143   NEW      Utility Relocation
       5710144   NEW      Other FHWA Improvements
       5710147   NEW      Bridge Preventive Maintenance
       5710170   NEW      FHWA Non-Participating Expense
                 4560     CONSTRUCTION-CAPITALIZED BLDGS                         ISIS
                 NEW      Conditions Assessment                                  FPC
                 NEW      Fee for Designer Contracts                             FPC
                 NEW      Liquidated Damages                                     FPC
                 NEW      Punchlist                                              FPC
                 NEW      Prevailing Wage                                        FPC
                 NEW      Reimbursement for Designers                            FPC
                 NEW      Special Liquidated Damages                             FPC
                 NEW      Topo Survey                                            FPC
                 NEW      Master Plan                                            FPC
                 NEW      Project Administration                                 FPC
                 662      PASSENGER CARS                                        DOTD         Omit
       5710210   NEW      REAL ESTATE - LAND ACQUISITION
       5710215   NEW      REAL ESTATE - BUILDING ACQUISITION
                 4411     ACQUISITIONS-BUILDINGS                                 ISIS
                 4412     ACQ-BUILDINGS COSTING <$1000                           ISIS        Omit
                 4421     ACQUISITIONS-AUTOMOBILE                                ISIS
                 4422     ACQ-AUTOMOBILE COSTING <$1000                          ISIS        Omit
                 4430     ACQN-CAPITALIZED AIRCRAFT                              ISIS        Omit
                 4431     ACQUISITIONS-AIRCRAFT                                  ISIS        Omit
                 4432     ACQ-AIRCRAFT ACCESSORIES<$1000                         ISIS        Omit
                 4440     ACQUISITIONS - EQUIPMENT                               ISIS
                 668      ENGINEERING EQUIPMENT                                 DOTD         Omit
                 671      SHOP EQUIPMENT                                        DOTD         Omit
                 672      LABORATORY EQUIPMENT                                  DOTD         Omit
                 673      ELECTRICAL SIGNAL EQUIPMENT                           DOTD         Omit
                 674      REPRODUCTION EQUIPMENT                                DOTD         Omit
                 675      UNNUMB.LAB.AND TESTING EQUP.                          DOTD         Omit
                 4441     ACQ-EQUIPMENT COSTING <$1000                           ISIS        Omit
                                                                                        18
                                                                                       Revision Date: October 21, 2009
                                                    General Ledger Chart of Accounts
                                                           Expense Accounts

Expenses 5000000 - 5999999
              Object                    Name                  System      Omit
              4442     ACQN-CAPITALIZED EQUIPMENT                ISIS     Omit
              4450     ACQN-CAPITALIZED SOFTWARE                 ISIS     Omit
              691      ACQ-P C SOFTWARE $5000 & OVER            DOTD      Omit
              4451     ACQN-CAPITALIZED HARDWARE                 ISIS     Omit
              666      ACQ-COMPUTER HARDWARE                    DOTD      Omit
              4452     ACQ-CAPITALIZED DATA COMM FACL            ISIS     Omit
              699      ACQ—DATA COMMUNICATIONS EQUIP            DOTD      Omit
              4453     ACQUISITIONS-SOFTWARE                     ISIS
              4454     ACQUISITIONS-HARDWARE                     ISIS
              4455     ACQUISITIONS-DATA COMM FACILIT            ISIS
              4456     ACQ-SOFTWARE COSTING <$1000               ISIS     Omit
              4457     ACQ-HARDWARE COSTING <$1000               ISIS     Omit
              4458     ACQ-DATA COMM FAC COSTING<1000            ISIS     Omit
              4460     ACQUISITIONS - FARM & HVY MOVB            ISIS
              651      ROAD MACH. AND EQUIPTMENT                DOTD      Omit
              653      SALES TAX-NUMBERED EQUIPT.               DOTD      Omit
              4461     ACQ-CAPITALIZED FARM & HVY MOV            ISIS     Omit
              4462     ACQ-FARM & HVY MOV EQUIP<$1000            ISIS     Omit
              4470     ACQUISITIONS - HOUSEHOLD                  ISIS
              4471     ACQN-CAPITALIZED HOUSEHOLD                ISIS     Omit
              4472     ACQN-HOUSEHOLD COSTING <$1000             ISIS     Omit
              4480     ACQUISITIONS - MEDICAL EQUIP              ISIS
              4481     ACQN-CAPITALIZED MEDICAL EQUIP            ISIS     Omit
              4482     ACQN-MEDICALEQUIPMENT<$1000               ISIS     Omit
              4490     ACQUISITIONS - OFFICE EQUIP               ISIS
              664      UNNUMB. EQUIPT. (SEC. 14 ONLY)           DOTD      Omit
              665      OFFICE FURNITURE & EQUIPMENT             DOTD      Omit
              4491     ACQN-CAPITALIZED OFFICE EQUIP             ISIS     Omit
              4492     ACQ-OFFICE EQUIPMENT <$1000               ISIS     Omit
              4500     ACQUISITIONS - ED,RECR                    ISIS
              4501     ACQN-CAPITALIZED EDUC,RECREATL            ISIS     Omit
              4502     ACQ-EDUC, REC COSTING <$1000              ISIS     Omit
              4510     ACQUISITIONS - LIBRARY                ISIS/LAUGH
              4511     ACQN-CAPITALIZED LIBRARY                  ISIS     Omit
              4512     ACQ-LIBRARY COSTING <$1000                ISIS     Omit
              4520     ACQUISITIONS - BOATS                      ISIS
              652      MARINE EQUIPTMENT                        DOTD      Omit
              4521     ACON-CAPITALIZED BOATS                    ISIS     Omit
              4522     ACQ-BOATS COSTING <$1000                  ISIS     Omit
              4530     ACQUISITIONS - COMMUNICATIONS             ISIS
              667      RADIO EQUIPMENT                          DOTD      Omit
              4531     ACQN-CAPITALIZED COMMUNICATION            ISIS     Omit
              4532     ACQ-COMMUNICATION COSTING<1000            ISIS     Omit
              4540     ACQUISITIONS - OTHER                      ISIS
              551      CONSULTING ENG.PREL.ENG.                 DOTD      Omit
              552      UTILITY RELOCATION                       DOTD      Omit
              553      RIGHT OF WAY                             DOTD      Omit
              554      CONSULTANT ENG. CONST.                   DOTD      Omit
              555      CONTRACT CONSTRUCTION                    DOTD      Omit
                                                                    19
                                                                                                        Revision Date: October 21, 2009
                                                                     General Ledger Chart of Accounts
                                                                            Expense Accounts

Expenses 5000000 - 5999999
                    Object                          Name                        System        Omit
                    558      BLDG.CONST.&IMPROV.(FIN.SERV.S                      DOTD         Omit
                    560      AERIAL EQUIP. (FIN.SERV.SEC.)                       DOTD         Omit
                    655      AERIAL EQUIPMENT                                    DOTD         Omit
                    679      MISC. EQUPT. NOT CLASS. ABOVE                       DOTD         Omit
                    4541     ACQN-CAPITALIZED OTHER                               ISIS        Omit
                    4542     ACQ-OTHER COSTING <$1000                             ISIS        Omit
          5710270   NEW      WORKS OF ART
                    4550     DOTD-CAPITAL OUTLAY                                  ISIS        Omit
                    557      LAND IMPROV.(FIN.SERV.SEC.                          DOTD         Omit
                    4551     LDOL-CAPITAL OUTLAY                                  ISIS        Omit
                    4555     DED-CAPITAL OUTLAY                                   ISIS        Omit
                    4561     CONSTRUCTION-BUILDINGS                               ISIS
                    4790     CAPITAL OUTLAY-MISCELLANEOUS                         ISIS        Omit
                    NEW      CAPITAL OUTLAY-LOCAL PROJECTS

Major Repairs        (5800000 - 5899999)
                    4600     MAJOR REPAIRS-LAND IMPROVEMENT                        ISIS
                    559      SECRETARY’S EMERGENCY FUND                           DOTD        Omit
                    4610     MAJOR REPAIRS - BUILDINGS                         ISIS/LAUGH
                    4630/681 MAJOR REPAIRS - BLDG, GROUNDS                         ISIS
          5810025   4620     MAJOR REPAIRS - AUTOMOTIVE                            ISIS
                    4640/682 MAJOR REPAIRS - BOATS                                 ISIS
                    4650     MAJOR REPAIRS - AIRCRAFT                              ISIS
                    4660     MAJOR REPAIRS-MOVABLE EQUIPMEN                        ISIS
                    4670     MAJOR REPAIRS - FARM EQUIPMENT                        ISIS
                    4680     MAJOR REPAIRS - HOUSEHOLD                             ISIS
                    4690     MAJOR REPAIRS - MEDICAL                               ISIS
                    4700     MAJOR REPAIRS - OFFICE                                ISIS
                    4710     MAJOR REPAIRS - LIBRARY                               ISIS
                    4720     MAJOR REPAIRS - ED, RECREAT                           ISIS
                    4730     MAJOR REPAIRS - COMMUNICATION                         ISIS
                    NEW      MAJOR REPAIRS - SCIENTIFIC EQUIPMENT                LUMCON
                    4740     MAJOR REPAIRS - OTHER EQUIPS                          ISIS

Debt Service         (5900000 - 5949999)
          5910010   4800     DEBT SERVICE - PRINCIPAL                          ISIS/LAUGH
                    503      PYMT’S SUNSHINE BD.DEBT SERV.                        DOTD        Omit
          5910015   4810     DEBT SERVICE - INTEREST                               ISIS
          5910020   NEW      BOND DISCOUNT EXPENSE - MA
          5910025   4820     DEBT SERVICE - RELATED CHARGES                       ISIS
                    4830     DEBT SERVICE-RESERVE REQUIREME                       ISIS        Omit
                    NEW      Housing Authority Obligations - Principal         LAUGH 920
                    NEW      Housing Authority Obligations - Related Charges   LAUGH 920
                    NEW      Payments to Escrow Agent                          LAUGH 915
          5910910   NEW      Bond Principal Expense Contra - FA
          5910915   NEW      Bond Accrued Interest Expense - FA
          5910920   NEW      Bond Discount Expense Contra - FA
          5910925   NEW      Bond Issue Costs Contra - FA
          5910960   4840     DEBT SERVICE-AMORT,BOND PREMIU                       ISIS
                                                                                         20
                                                                                                    Revision Date: October 21, 2009
                                                                 General Ledger Chart of Accounts
                                                                        Expense Accounts

Expenses 5000000 - 5999999
                   Object                         Name                     System        Omit
         5910970   NEW      Amortized Bond Issue Costs - FA                  ISIS
                   3590     BOND INVESTMENT MATURITY                         ISIS        Omit
                   4898     UNALLOTTED RETAINAGE                             ISIS        Omit
                   4899/919 UNALLOTTED                                       ISIS        Omit

IAT Expenses        (5950000 - 5999999)
         5950010   4900     IAT - COMMODITIES & SERVICES                     ISIS
                   4910     IAT - SALARIES                                   ISIS
                   4920     IAT - COMPENSATION                               ISIS
                   4930     IAT - RELATED BENEFITS                           ISIS
                   4940     IAT - INTER AGENCY TRANSFERS                     ISIS        Omit
                   502      ST.POLICE OVERWEIGHT PERMITS                    DOTD         Omit
                   509      INTERAGENCY TRANSFERS                           DOTD
                   4950     IAT-ADVERTISING                                  ISIS
                   4960     IAT - PRINTING                                   ISIS
                   4970     IAT - DATA PROCESSING                            ISIS
                   598      INTERAGENCY TRANS—DP SERVICES                   DOTD         Omit
         5950050   NEW      IAT - Data Rental                                DPS
                   NEW      IAT - Admin Circuit                              DPS
                   NEW      IAT - Data Lines                               OGB/DEQ
                   NEW      Telephone - LANET dataline                       DEQ
         5950080   4980     IAT - INSURANCE                                  ISIS
                   294      WORKMAN’S COMP.INSURANCE                        DOTD         Omit
                   295      INSURANCE AND BONDS                             DOTD         Omit
                   292      INS FIRE & EXTENDED COVERAGE                    DOTD         Omit
                   534      INS AUTO RD. & MARINE EQPT.                     DOTD         Omit
                   NEW      IAT - Aviation Fuel                             LDAF
                   4990     IAT - AUTOMOTIVE REPAIRS                         ISIS
                   NEW      IAT - Aviation Maintenance                      LDAF
                   NEW      IAT - Janitorial Services                        DOC
                   NEW      IAT - Communications Equipment Maintenance      LDAF
                   5000     IAT - OTHER MAINTENANCE                          ISIS
                   5010     IAT - RENTALS                                    ISIS
                   5015     IAT- RENTALS-THIRD PARTY LEASES                  ISIS
                   5020     IAT - DUES AND SUBSCRIPTIONS                     ISIS
                   5030     IAT - POSTAGE                                    ISIS
                   5040     IAT - TELEPHONE AND TELEGRAPH                    ISIS
                   NEW      Telephone - Land Lines                           DEQ
                   NEW      Telephone - Pagers & Blackberries                DEQ
                   588      PMT TO OFFICE OF COMMUNICATION                  DOTD         Omit
                   5050     IAT - UTILITIES                                  ISIS
                   5060     IAT - LAUNDRY                                    ISIS
                   5070     IAT - MEDICAL SERVICES                           ISIS
                   5080     IAT - LABORIATORY FEES                           ISIS
                   5090     IAT - ADMIN INDIRECT COST                        ISIS
                   5100     IAT - MISCELLANEOUS                              ISIS
                   5110     IAT - OFFICE SUPPLIES                            ISIS
                   5120     IAT - MEDICAL SUPPLIES                           ISIS
                   5130     IAT - FOOD SUPPLIES                              ISIS
                                                                                    21
                                                                                           Revision Date: October 21, 2009
                                                        General Ledger Chart of Accounts
                                                               Expense Accounts

Expenses 5000000 - 5999999
              Object                     Name                     System        Omit
              5140     IAT - AUTOMOTIVE SUPPLIES                    ISIS
              5150     IAT - OTHER OPERATING SERVICES               ISIS
              5160     IAT - AUTOMOTIVE REPAIRS SUPP.               ISIS
              5170     IAT - OTHER REPAIRS SUPPLIES                 ISIS
              NEW      IAT - Unclaimed Property                   LRC/SOS
              5180     IAT - STORES INCREASE                        ISIS        Omit
              5190     IAT - STORES DECREASE                        ISIS        Omit
              5195     IAT - PASS-THROUGH                           ISIS
              5196     IAT-ACO-EQUIP $1000-4999                     ISIS
              5197     IAT-ACO-CAPITALD EQUIP $5000+                ISIS
              5198     IAT-ACO-EQUIP <$1000                         ISIS        Omit



              5200     AUX PROG - SALARIES                          ISIS        Omit
              5210     AUX PROG - OTHER COMPENSATION                ISIS        Omit
              5220     AUX PROG - RELATED BENEFITS                  ISIS        Omit
              5230     AUX PROG - TRAVEL IN STATE                   ISIS        Omit
              5240     AUX PROG - TRAVEL OUT OF STATE               ISIS        Omit
              5250     AUX PROG - OPERATING SERVICES                ISIS        Omit
              5260     AUX PROG - SUPPLIES                          ISIS        Omit
              5270     AUX PROG - PROFESSIONAL SERVIC               ISIS        Omit
              5280     AUX PROG - OTHER CHARGES                     ISIS        Omit
              5290     AUX PROG - ACQUISITIONS                      ISIS        Omit
              5300     AUX PROG - MAJOR REPAIRS                     ISIS        Omit
              T160     RESIDUALEQUITYTRANSFERSOUT                   ISIS        Omit
              T230     MAND TRNS-PRINCIPAL & INTEREST               ISIS        Omit
              T240     MAND TRNS-RENEWALS & REPLACEME               ISIS        Omit
              T250     MAND TRANSE-LOAN FUND MATCHING               ISIS        Omit
              T260     MANDATORY TRANSFERS - OTHER                  ISIS        Omit
              T270     NON MAND TRNS-CAPITAL IMPROVEM               ISIS        Omit
              T280     NON MAND TRNS-RENEWALS & REPLA               ISIS        Omit
              T290     NON MANDATORY TRANSFERS- OTHER               ISIS        Omit
              T360     TRANSFERS- ISIS WARRANTS DRAWN               ISIS        Omit
              T370     TRANSF-NON-ISIS WARRANTS DRAWN               ISIS        Omit
              120      CONST. ENG. ADDITIVE                        DOTD         Omit
              121      D M T ADDITIVE                              DOTD         Omit
              122      INDIRECT COST APPL TO PRG BILL              DOTD         Omit
              130      PAYROLL ADDITIVE                            DOTD         Omit
              945      BUILDINGS AND GROUNDS                       DOTD         Omit
              946      COSTS TO BE INVESTIGATED                    DOTD         Omit
              901      PRIOR PERIOD ADJUSTMENTS                    DOTD         Omit
              915      INVENTORY ADJUSTMENTS                       DOTD         Omit
              510      EQUIPTMENT RENTAL                           DOTD         Omit




                                                                           22
                                                                                                  Revision Date: October 21, 2009
                                                               General Ledger Chart of Accounts
                                                                      Expense Accounts


                                     Comments



New Name: Salaries-Classified-T/O Regular




New Name: Salaries-Classified-T/O Overtime

New Name: Salaries-Classified-T/O Termination

New Name: Salaries-Classified-T/O Retirement Incentive Pay
New Name: Salaries-Unclassified-T/O Regular




New Name: Salaries-Unclassified-T/O Overtime

New Name: Salaries-Unclassified-T/O Termination

New Name: Salaries-Unclassified-T/O Retirement Incentive Pay

New Name: Compensation/Wages
Compensation/Wages-Acting Employee
Compensation/Wages-Seasonal Employee
Compensation/Wages-Substitute Employee
Compensation/Wages-Other Temporary Employee




New Name: Educators/Instructors
Teachers
Compensation-Classified-Non T/O
Compensation-Classified-Non T/O-Overtime

                                                                              23
                                                                                                     Revision Date: October 21, 2009
                                                                  General Ledger Chart of Accounts
                                                                         Expense Accounts


                                    Comments
Compensation-Classified-Non T/O-Termination
Compensation-Classified-Non T/O-Retirement Incentive Pay
Compensation-Unclassified-Non T/O
Compensation-Unclassified-Non T/O-Overtime
Compensation-Unclassified-Non T/O-Termination
Compensation-Unclassified-Non T/O-Retirement Incentive Pay
Compensation-Unclassified-Non T/O-Officials/Administrators/Managers
Compensation-Unclassified-Non T/O-Therapists/Specialists/Counselors
Compensation-Unclassified-Non T/O-Clerical/Secretarial
Compensation-Unclassified-Non T/O-Aides
Compensation-Unclassified-Non T/O-Service Workers
Compensation-Unclassified-Non T/O-Skilled Crafts
Compensation-Unclassified-Non T/O-Degreed Professionals
Compensation-Unclassified-Non T/O-Other Salaries
Compensation-Unclassified-Non T/O-Salaries for Sabbatical Leave
Compensation-Unclassified-Non T/O-Stipend Pay

New Name: Retirement Contributions-State Employees


New Name: Retirement Contributions-School Employees
New Name: Retirement Contributions-Teachers

New Name: Retirement Contributions-Other
Retirement Contributions-State Police
Retirement Contributions-Registrar of Voters
Retirement Contributions-LA Parochial School Employees Retirement System




                                                                                 24
                                                                                      Revision Date: October 21, 2009
                                                   General Ledger Chart of Accounts
                                                          Expense Accounts


                                     Comments




Travel - Mileage Allowance
Travel Expense Reimbursement
Travel - Operational Allowance
Travel for Non-Employees
Staff Training
Conference Registration Fees
Certification Fees




Advertising - TV
Advertising - Radio


Marketing
CORAs
Bank Fees


Ballot Printing - Const. Amendments Oct Election
Ballot Printing - Congressional General
Ballot Printing - Congressional Primary
Ballot Printing - Election Supplies
Ballot Printing - Gubernatorial General
Ballot Printing - Gubernatorial Primary
                                                                  25
                                                                                        Revision Date: October 21, 2009
                                                     General Ledger Chart of Accounts
                                                            Expense Accounts


                                        Comments
Ballot Printing - July Prop.
Ballot Printing - Legislative Auditor

Ballot Printing - N.O. Municipal Primary & General
Ballot Printing - Open General Oct
Ballot Printing - Open Primary Oct
Ballot Printing - Presidential General
Ballot Printing - Presidential Primary
Ballot Printing - Special Election
Ballot Printing - Spring General
Ballot Printing - Spring Primary
Printing - Tobacco Stamps
Printing - Tax Forms




New Name: Dues
Membership Dues
Subscriptions
Data Modeling/Mapping Services
New Name: Lab Fees
Drug Testing


New Name: Security Services

Purchased Services
Document Destruction Services
Temporary Staffing Services

Freight
Freight - Overseas



Drayage - Demonstration Charges
Drayage - Election
Drayage - Miscellaneous
Machine Setup
Food Service Management
Services Purchased from LEA within State
Services Purchased from LEA outside State
Payments in Lieu of Transportation
Locksmith Services
Investigative Expenses
Moving Services
                                                                    26
                                                                                              Revision Date: October 21, 2009
                                                           General Ledger Chart of Accounts
                                                                  Expense Accounts


                                      Comments
Office Relocation Expenses
Sponsorships
Intensive Residential Girls
Moderate Residential Males
One on One Staffings
Residential Foster Care
Residential Sex Offender
Residential Substance Abuse
Shelters
Translation/Interpretation Service
Transportation
Community Reintegration
Day Treatment
Living Assistance
Transitional/Independent LIving
Family Centered Services
Mentor Tracker Services
Early Intervention
Local Courts
Summer Programs
Sheriff's Local Reentry Services for Offenders
Day Reporting Centers for Released Offenders
Sheriff's Housing - Secure
Sheriff's Housing - Secure - Bond Assessment
Sheriff's Housing - Non-Secure
Offender Housing - Work Release Contract
Offender Housing - Work Release
Offender Housing - Private Contractors
Offender Housing - Local Jails

Student Transportation Purchased from LEA - In State

Student Transportation Purchased from LEA - Out of State
Administrative Fees
Canteen Overhead Expenses




Insurance - Liability
Faithful Performance Bonds


                                                                          27
                                                                                      Revision Date: October 21, 2009
                                                   General Ledger Chart of Accounts
                                                          Expense Accounts


                                       Comments




New Name: Maintenance - Buildings
New Name: Maintenance - City Streets


New Name: Maintenance - Waste Disposal - Garbage
Maintenance - Waste Disposal - Shredding
Maintenance - Hazardous Waste Disposal
New Name: Maintenance - Property
New Name: Maintenance - Equipment
Maintenance - Communications Equipment




Maintenance - Elevator

Maintenance - Cleaning Services

New Name: Maintenance - Grounds
Maintenance - Snow Plowing Services




New Name: Real Estate - Rent Expense
Rent Operating Costs - Buildings




Rental - Truck




                                                                  28
                                                                                 Revision Date: October 21, 2009
                                              General Ledger Chart of Accounts
                                                     Expense Accounts


                                   Comments



Rental - Storage Space
Rental - Parking Space
Rental - Office Space
Rental - Data Storage
Rental - Warehouse




Meter Postage/Postage by Phone
Postage - Business Reply & Permit Number
Postage Due
Delivery - UPS and Federal Express
New Name: Telephone Service




Teleconferencing




New Name: Data Processing




Utilities - Cable
Utilities - Bottled Gas
Utilities - Oil
Utilities - Coal
Utilities - Services




                                                             29
                                                                                                    Revision Date: October 21, 2009
                                                                 General Ledger Chart of Accounts
                                                                        Expense Accounts


                                     Comments


Depr Exp - Depreciable Land Improvements - FA
New Name: Depreciation Expense - Buildings & Improvements - FA

Depr Exp - Leasehold Improvement - FA
Depr Exp - Infrastructure - FA
New Name: Depr Exp - Computers & Peripheral Equipment - FA
Depr Exp - Voting Machines - FA
Depr Exp - Communications - FA
Depr Exp - Office & Equipment - FA
Depr Exp - Construction/Other Equipment - FA
Depr Exp - Medical Equipment - FA
Depr Exp - Agriculture / Research - FA
Depr Exp - Law Enforcement - FA
Depr Exp - Recreation - FA
Depr Exp - Mobile Structure - FA
Depr Exp - Livestock - FA
New Name: Depr Exp - Transportation - Vehicles - FA
Depr Exp - Transportation - Marine - FA
Depr Exp - Transportation - Air - FA
New Name: Amort Exp - Software - Purchased/Licensed - FA
Amort Exp - Software - Internally Generated - FA
Amort Exp - Patents - FA
Amort Exp - Trademarks - FA
Amort Exp - Copyrights - FA
Amort Exp - Easements - FA
Amort Exp - Mineral Rights - FA
Amort Exp - Timber Rights - FA
Amort Exp - Water Rights - FA
Amort Expense- Capital Lease - Land - FA
Amort Expense- Capital Lease - Building - FA
Amort Expense- Capital Lease - Office Space - FA
Amort Expense- Capital Lease - Equip - FA

Depr Exp - Unplanned - Buildings & Improvements - FA
Depr Exp - Unplanned - Infrastructure - FA
Depr Exp - Unplanned - Machinery & Equipment - FA

Amort Exp - Unplanned - Intangible Assets - FA




Office Supplies - Telephones & Accessories


Election Supplies
Operating Supplies - Banking
                                                                                30
                                                                                             Revision Date: October 21, 2009
                                                          General Ledger Chart of Accounts
                                                                 Expense Accounts


                                    Comments
Operating Supplies - Security




New Name: Operating Supplies - Educational/Recreational
Operating Supplies - Textbooks
Operating Supplies - Workbooks
Operating Supplies - Periodicals

Operating Supplies - USDA Commodities
Operating Supplies - Scientific




Medication




                                                                         31
                                                                                    Revision Date: October 21, 2009
                                                 General Ledger Chart of Accounts
                                                        Expense Accounts


                                      Comments




Consumption of Inventory Trade - IM
Consumption of Inventory Fuel - IM
Consumption of Inventory - Non-IM


                                                                32
                                                                                       Revision Date: October 21, 2009
                                                    General Ledger Chart of Accounts
                                                           Expense Accounts


                                    Comments



Investment Management Services




New Name: Medical and Dental Services
Medical and Dental Services Discounts
Emergency Medical and Dental Services
Emergency Medical and Dental Services Discounts
Mental Health/Psychiatric Services
Psychological Assessments
Sex Offender Counseling
Substance Abuse Counseling
Counseling/Therapy
Occupational/ Physical Therapist Services

Court Reporters/Transcribers
Investigative/Research Services




Education Services
Technical Services
Market Research
Preliminary Engineering
Construction Engineering
Landscaping
Archaeological Planning & Research
Educ & Trn-FHWA Safety Trn-Pedestrians/Bicyclists
Education and Training - FHWA Training




New Name: Aid To Local School Boards




                                                                   33
                                                                                                         Revision Date: October 21, 2009
                                                                      General Ledger Chart of Accounts
                                                                             Expense Accounts


                                         Comments
Aid To Non-Government Organizations
Aid To Charter Schools
Aid To Non-Public Schools
Aid To State Colleges and Universities

Aid To Private and/or Out of State Colleges and Universities
Aid To State Hospitals
Aid To Private Hospitals
Aid To Airports
Aid To Ports
Aid To Transits




Public Assistance - Education - Default Aversion Fee Transfer

Public Assistance - Education - Account Maintenance Fee Transfer
Public Assistance - Education - GSL-Student Loan Defaults
Public Assistance - Education - GSL-Lender Repurchases
Public Assistance - Education - GSL-Federal Reinsurance

Public Assistance - Education - Teacher Loan Forgiveness Discharge

Public Assistance - Education - GSL-Rehab Loan Paid to USDE

Public Assistance - Education - FFELP Consolidations Paid to USDE

Public Assistance - Education - Closed School Refunds
Public Assistance - Education - IRS Offset Refunds

Public Assistance - Education - Borr, AWG, BK Colls Paid to USDE

Public Assistance - Education - FFELP "DL" Consolidations Paid to USDE
New Name: Public Assistance - Scholarships
Public Assistance - Scholarships - Go Grant Awards
Public Assistance - Scholarships - Early Start

Public Assistance - Scholarships - Health Care Education Loan Program

Public Assistance - Scholarships - College Access Challenge Grant

Public Assistance - Scholarships - Paul Douglas Teacher Scholarship

Public Assistance - Scholarships - Rockefeller Scholarships

Public Assistance - Scholarships - Opportunity Awards

                                                                                     34
                                                                                                Revision Date: October 21, 2009
                                                             General Ledger Chart of Accounts
                                                                    Expense Accounts


                                      Comments

Public Assistance - Scholarships - Performance Awards
Public Assistance - Scholarships - Honors Awards
Public Assistance - Scholarships - Tech Awards

Public Assistance - Scholarships - Tech Early Start Awards

Public Assistance - Scholarships - National Guard Book Fee
Special Legislative Line Items Payments
New Name: Medicaid Payments
New Name: Non-Medicaid Payments




Stipend Pay
Sheriff Fees
Pension Fund
Sales Tax Collection Fees
State Tax Commission Fees
Other Administrative Service Fees
Staff Parking
Telecommunications Charges
Data Processing Service Charges
Claim Payments
Community Development Expense
Special Marketing/Entertaining Expense
Promotional items
Booth Fees
Wet Labs Expense
Financial Assistance to LEDC
Local Partners Expense
Small Business Development Centers Expense
Technical Assistance
Small Business Bonding (Capital One) Expense
Claims Loss Expense
Claims Expense - NOC

                                                                            35
                                                                                  Revision Date: October 21, 2009
                                               General Ledger Chart of Accounts
                                                      Expense Accounts


                                    Comments
Claims Cost
Election Expenses
FSA/DEPCARE Claims
Medical Claims - Other
Premiums
Prescription Drug Claims
Drug Rebates
Dependent Verification
Claims Overpayments
Hospital Bill Audit Refunds
Subrogation Recoveries
Discharge and Parole Pay
Offender Trip Expenses
Offender Personal Property Orders
Accounts Payable Discounts Taken



Service Awards - Food Service
Mystery Shopper Expense
IRS Tapes
Judgments


Contingency
Legal - Document & Court Fees
Tax Liens
Labor Liens
Liens
Lawsuit Settlement




                                                              36
                                                                                               Revision Date: October 21, 2009
                                                            General Ledger Chart of Accounts
                                                                   Expense Accounts


                                       Comments




New Name: Tuition Reimbursement

New Name: Assessments



Tuition to Other LEAs - In State
Tuition to Other LEAs - Out of State
Tuition to Private Sources

Tuition to Intermediate Education Agencies - In State

Tuition to Intermediate Education Agencies - Out of State
Tuition to Other Governmental Organizations




New Name: Rebates
New Name: Recoupments
New Name: Third Party Adjustments




                                                                           37
                                                                                        Revision Date: October 21, 2009
                                                     General Ledger Chart of Accounts
                                                            Expense Accounts


                                     Comments




New Name: Write-Offs - Inventory - IM
New Name: Write-Offs - Inventory - Non-IM




New Name: Inventory Reductions/Adjustments - IM
Inventory Reductions/Adjustments - Non-IM
Gain/Loss - Inventory Price Variance - IM


Indirect Expense
CO Clearing
New Name: BSRF Auto Transfer Out
Incremental Funding - Unfunded Portion
New Name: Disposal/Sale of Asset - Loss - FA
Impairment Loss - Land/ROW/Nondeprc Land Impr - FA
Impairment Loss - Buildings&Improvements - FA
                                                                    38
                                                                                            Revision Date: October 21, 2009
                                                         General Ledger Chart of Accounts
                                                                Expense Accounts


                                     Comments
Impairment Loss - Infrastructure - FA
Impairment Loss - Machinery & Equipment - FA
Impairment Loss - Intangible Assets - FA
Impairment Loss - Assets under Construction - FA


New Name: Acquis Exp-Land/ROW/Non-Depr Land Imprv - MA

Acquis Exp-Depreciable Land Improvements - MA
New Name: Acquis Exp-Buildings & Improvement - MA
Acquis Exp-Leasehold Improvement - MA
New Name: Acquis Exp-Infrastructure - MA
Acquis Exp - Computer & Peripheral Equipment - MA
Acquis Exp - Voting Machines - MA
Acquis Exp - Communications - MA
Acquis Exp - Office & Equipment - MA
Acquis Exp - Construction/Other Equipment - MA
Acquis Exp - Medical Equipment - MA
Acquis Exp - Agriculture / Research - MA
Acquis Exp - Law Enforcement - MA
Acquis Exp - Recreation - MA
Acquis Exp - Mobile Structure - MA
Acquis Exp - Livestock - MA
New Name: Acquis Exp-Transportation - Vehicles - MA
Acquis Exp - Transportation - Marine - MA
Acquis Exp - Transportation - Air - MA
Acquis Exp - Software - Purchased/Licensed - MA
Acquis Exp - Software - Internally Generated - MA
Acquis Exp - Patents - MA
Acquis Exp - Trademarks - MA
Acquis Exp - Copyrights - MA
Acquis Exp - Easements - MA
Acquis Exp - Mineral Rights - MA
Acquis Exp - Timber Rights - MA
Acquis Exp - Water Rights - MA
Acquis Exp- Capital Lease - Land - MA
Acquis Exp- Capital Lease - Building - MA
Acquis Exp- Capital Lease - Office Space - MA
Acquis Exp- Capital Lease - Equip - MA
Roadway New Name: Construction
Roadway Reconstruction Added Capacity
Roadway Reconstruction No Added Capacity
Roadway Maintenance Resurfacing
Roadway Maintenance Restoration & Rehab
Roadway Maintenance Relocation
Bridge New Name: Construction
Bridge Replacement-Added Capacity
Bridge Replacement-No Added Capacity
Bridge Rehabilitation-Added Capacity
                                                                        39
                                                                                        Revision Date: October 21, 2009
                                                     General Ledger Chart of Accounts
                                                            Expense Accounts


                                    Comments
Bridge Rehabilitation-No Added Capacity
Land Acquisition - Right of Way
Environmental Studies, Permits, or Mitigation
Highway Safety Improvements
Rail/Highway Crossing Improvements
Traffic Management/Engineering
Sidewalks, Bicycle Paths, Hiking/Biking Trails
Land Acquisition - Scenic Easements/Historic Sites
Scenic or Historic Highway
Historic Preservation
Rehab & Operation of Historic Trans Bldg/Struc/Fac
Preservation of Abandoned Railway Corridors
Control and Removal of Roadway Outdoor Advertising
Mitigation of Water Pollution Due to Hwy Runoff
Buildings & Improvements - Transportation Museum
Special Bridge
Utility Relocation
Other FHWA Improvements
Bridge Preventive Maintenance
FHWA Non-Participating Expense

Conditions Assessment
Fee for Designer Contracts
Liquidated Damages
Punchlist
Prevailing Wage
Reimbursement for Designers
Special Liquidated Damages
Topo Survey
Master Plan
Project Administration

Real Estate - Land Acquisition
Real Estate - Building Acquisition
New Name: Acquisition Expense - Portable Buildings

New Name: Acquisition Expense - Automobiles




New Name: Acquisition Expense - Equipment




                                                                    40
                                                                                                    Revision Date: October 21, 2009
                                                                 General Ledger Chart of Accounts
                                                                        Expense Accounts


                                    Comments




New Name: Acquisition Expense - Software
New Name: Acquisition Expense - Hardware
New Name: Acquisition Expense - Data Communications Facilities



New Name: Acquisition Expense - Farm & Heavy Movable Equipment




New Name: Acquisition Expense - Household Equipment


New Name: Acquisition Expense - Medical Equipment


New Name: Acquisition Expense - Office Equipment




                                                                                41
                                                                                     Revision Date: October 21, 2009
                                                  General Ledger Chart of Accounts
                                                         Expense Accounts


                                       Comments




Works of Art




New Name: Construction - Buildings (<$100,000)

Capital Outlay - Local Projects




Major Repairs - Scientific Equipment



New Name: Bond Principal Expense - MA

New Name: Bond Interest Expense - MA
Bond Discount Expense - MA
New Name: Bond Issue Costs - MA

Housing Authority Obligations - Principal
Housing Authority Obligations - Related Charges
Payments to Escrow Agent
Bond Principal Expense Contra - FA
Bond Accrued Interest Expense - FA
Bond Discount Expense Contra - FA
Bond Issue Costs Contra - FA
New Name: Amortized Bond Premium/Discount - FA
                                                                 42
                                                                                    Revision Date: October 21, 2009
                                                 General Ledger Chart of Accounts
                                                        Expense Accounts


                                      Comments
Amortized Bond Issue Costs - FA




IAT - Data Rental
IAT - Admin Circuit
IAT - Data Lines
IAT - Telephone - LANET Data Lines




IAT - Avaiation Fuel

IAT - Avaiation Maintenance
IAT - Janitorial Services
IAT - Communications Equipment Maintenance




New Name: IAT - Telephone
IAT - Telephone - Land Lines
IAT - Telephone - Pagers & Blackberries




                                                                43
                                                                         Revision Date: October 21, 2009
                                      General Ledger Chart of Accounts
                                             Expense Accounts


                           Comments




IAT - Unclaimed Property




                                                     44

				
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Description: Louisiana Release of Liability Form document sample