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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2009-2010
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
11XXXX - Current Assets
112XXX Investments
112191 Investment derivatives - current NON-TREAS INVST DERIV-CUR Please see attached tab GASB 53 5/28/2010
Following four accts requested by the Dept of State Treasurer
112241 Inflation Protection Investment fund POOL-INFLATION PRO IN FD 3/18/2010
An investment fund with the State Treasurer consisting
of investments in inflation linked bonds, timberlands,
commodities, and other assets that are acquired for the
primary purpose of providing protection against risks
associated with inflation. The enabling legislation for
this fund is from G.S. 147-69.2(b)(9a) authorizing
alternative investments up to $100,000,000 not
exceeding 5% of the market value of all invested
assets of the Retirement Systems. For year end GAAP
financial reporting, this account is classified w/ the
pooled investment fund accts of the State Treasurer.
112242 Credit Investment Fund POOL INV-CREDIT INVST FND 3/18/2010
An investment fund with the State Treasurer consisting
of investments in obligations and other debt securities
including debt securities convertible into other
securities. The enabling legislation for this fund is from
G.S. 147-69.2(b)(6c) authorizing alternative
investments up to $100,000,000 not exceeding 5% of
the market value of all invested assets of the
Retirement Systems. For year end GAAP financial
reporting, this account is classified w/ the pooled
investment fund accts of the State Treasurer.
112285 Allowance - Fair Value of Inflation ALLOW-FV INFLATN PROT INV For use with related acct 112241 3/18/2010
Protection Investment Fund
112286 Allowance - Fair Value of Credit ALLOW-FV CREDIT INVST FND For use with related acct 112242 3/18/2010
Investment Fund
119700 Hedging derivatives - current HEDGING DERIVATIVES-CURR Please see attached tab GASB 53 5/28/2010
119701 Deferred outflow of resources - current DEFERRED OUTFLOW-CURRENT Please see attached tab GASB 53 5/28/2010
12XXXX - Noncurrent Assets
122191 Investment derivatives - noncurrent NON-TREAS INV DERIV-NONCU Please see attached tab GASB 53 5/28/2010
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2009-2010
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
127XXX Capital assets Click here for Intangible Assets Policy The following 127XXX capital asset accounts have 2/25/2010
for additional information. been updated by OSC for the implementation of GASB
51 Intangible assets effective for FYE 2010. Refer to
the Intangible Assets Policy for additional information.
127500 Other Intangible Assets OTHER INTANGIBLE ASSETS Former title is Intangible assets. This account includes 2/25/2010
update title copyrights, trademarks, and land use rights (e.g.,
water, timber and mineral). Land use rights associated
& definition with property already owned by an agency should not
be reported as intangible assets separate from the
property. This account should not be used for
permanent easements, patents, or computer software,
which all have separate NCAS accounts.
127510 Permanent Easements-Nondepreciable PERMNT EASEMENT-NONDEPREC Former title is Right-of-way easements. Effective for 2/25/2010
update title FY 2010, this account is designated for permanent
easements that are inexhaustible capital assets that
& definition should not be depreciated/amortized.
127520 Patents PATENTS 2/25/2010
127530 Computer Software COMPUTER SOFTWARE Includes purchased or licensed software, internally 2/25/2010
generated software and websites.
127820 Patents in development PATENTS-IN DEVELOPMENT 2/25/2010
127830 Computer Software in development COMP SOFTWRE-IN DEVELOPMT 2/25/2010
127950 Accumulated Amortization-Other ACC AMORTIZ-OTH INTANGIBL Former title is Deprec Intangible assets. Updated title 2/25/2010
update title Intangible assets to be consistent with the account for Other Intangible
assets
127951 Accumulated Amortization-Patents ACCUM AMORTIZ-PATENTS 2/25/2010
127952 Accumulated Amortization-Computer ACC AMORTIZ-COMP SOFTWARE 2/25/2010
Software
127966 Accumlated Amortization-Easements - ACC AMORT EASEMT-INACTIVE This acccount has been tagged as inactive and 2/25/2010
Inactivated- removing from list on SIG removed from the listing on the SIG. In the past it had
been established as a new account but as of FY 2010
no longer has not had any activity. Now that we have redefined
valid easements as permanent easements that are not
amortized, this acct is no longer needed.
129700 Hedging derivatives - noncurrent HEDGING DERIVATIV-NONCURR Please see attached tab GASB 53 5/28/2010
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2009-2010
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
Deferred outflow of resources -
129701 noncurrent DEFERRED OUTFLOW-NONCURR Please see attached tab GASB 53 5/28/2010
21XXXX - Current Liabilities
211991 Investment derivatives liability - current INVESTMT DERIV LIAB-CURR Please see attached tab GASB 53 5/28/2010
219200 Hedging derivatives liability- current HEDGING DERIV LIAB-CURR Please see attached tab GASB 53 5/28/2010
219201 Deferred inflow of resources - current DEFERRED INFLOW-CURRENT Please see attached tab GASB 53 5/28/2010
22XXXX - Noncurrent Liabilities
221991 Investment derivatives liability - noncurrentINVEST DERIV LIAB-NONCURR Please see attached tab GASB 53 5/28/2010
229200 Hedging derivatives liability- noncurrent HEDGING DERIV LIAB-NONCUR Please see attached tab GASB 53 5/28/2010
229201 Deferred inflow of resources - noncurrent DEFERRED INFLOW-NONCURR Please see attached tab GASB 53 5/28/2010
3XXXXX - Fund Equity
321101 Reserve For Inventories - Fund Balance RESV BAL-INVENTORIES Prior to the change in the Inventory Policy for 8/5/2009
Update 2009, this account represented the portion of
Definition fund balance reserved for inventories for
governmental funds. Effective for the fiscal year
2009, this account will only be used as
authorized by OSC on a cash basis. At 6/30 this
account should be zero.
432XXX Grants
432901 State Aid - Two-thirds GO Bond STATE AID-2THIRDS GO BOND Requested by OSC & OSBM 11/24/2009
Account for university use only. To convert budgetary
bond transactions in capital projects budget codes
supported with the 2/3 GO bonds to GAAP basis. This
account is necessary to track the spending of the 2/3
GO bonds to the project in the NCAS. This account will
also assist in the various monthly and CAFR
reconciliations that take place both at OSC and OSBM.
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2009-2010
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
432907 Federal Interest Subsidy on Debt FED INT SUBSIDY ON DEBT Requested by OSC 2/17/2010
To account for the federal interest subsidy for the Build
America Bonds (BABs) authorized by the Recovery
Act.
432990 State Aid STATE AID OSBM requested to update definition: 7/23/2009
Update For fiduciary funds and component units to record state
aid not classified elsewhere. This account is not valid
def'n for primary government agencies except fiduciary
funds. This account is also used to record revenues for
the State Fiscal Stabilization Fund.
433XXX Investment Income
433170 Removing from SIG as acct is not active; was identified
remove - old and changed to inactive on NCAS several years back,
inactive acct- Liquid asset fund interest income LIQUID ASSET FUND INT INC but not yet removed from SIG. 4/9/2010
Requested by State Treasurer's Office to record
Inflation Protection Investment Fund Interest on investmetns in the Inflation Protection
433180 Interest Income INFLATION PRO FND INT INC Investment Fund. 4/9/2010
Requested by State Treasurer's Office to record
433190 Credit Investment Fund Interest Income CREDIT INVST FUND INT INC Interest on investments in the Credit Investment Fund. 4/9/2010
434XXX Sales, Servicees, & Rentals
434200195 Hosp&Med-FIPP HOSP&MED-FIPP Requested by DHHS 6/1/2010
435XXX Fees, Licenses and Fines
435100137 Petroleum Device Technician's License PETRO DEVICE TECH LICENSE Requested by Dept of Agriculture 11/3/2009
435300031 Fire Safe Cigarette Program Fee FIRE SAFE CIGARETT PR FEE Requested by Dept of Insurance 9/22/2009
435300032 Lead Paint Renovation Accreditation Fee LEAD PAINT RENOV ACCR FEE Requested by DHHS Public Health 2/2/2010
435300033 Lead Paint Renovation Certification Fee LEAD PAINT RENOV CERT FEE Requested by DHHS Public Health 2/2/2010
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2009-2010
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
435400043 Requested by Dept of Agriculture (old title is
title change Microbiology Service Fees MICROBIOLOGY SERVICE FEES Companion animal cultures) 11/3/2009
435400047 Collected Plant Fees COLLECTED PLANT FEES Requested by Dept of Agriculture 11/3/2009
435400048 Nursery Registration Fees NURSERY REGISTRATION FEES Requested by Dept of Agriculture 11/3/2009
435400049 Nursery Dealer Fees NURSERY DEALER FEES Requested by Dept of Agriculture 11/3/2009
435400050 Falling Number Fees FALLING NUMBER FEES Requested by Dept of Agriculture 2/10/2010
435400051 Protein Fees PROTEIN FEES Requested by Dept of Agriculture 2/10/2010
435400052 Vomitoxin Fees VOMITOXIN FEES Requested by Dept of Agriculture 2/10/2010
435500100 Superior Court Criminal-20 Day Failure to SC-CR 20 -DFTC 8/19/2009
Comply Requested by AOC
435500101 8/19/2009
Business Court Fees BUSINESS COURT FEE Requested by AOC
435500102 District Court Criminal-20 Day Failure to 8/19/2009
Comply DC-CR 20 -DFTC Requested by AOC
435500103 Record Check Fees RECORD CHECK FEES Requested by AOC 8/19/2009
435500104 Foreclosure Fee FORECLOSURE FEE Requested by AOC 8/19/2009
435500105 Motion for Summary Judgement MTN FOR SUM JUDGMT Requested by AOC 8/19/2009
435500106 Absolute Divorce Fee ABSOLUTE DIVORCE FEE Requested by AOC 8/19/2009
435500107 Installment Plan Setup INSTALLMENT PLAN SETUP Requested by AOC 8/19/2009
435500108 Traffic Violations TRAFFIC VIOLATIONS Requested by AOC 8/19/2009
435500109 Strike FTA/Bond Processing Fee BOND PROCESSING FEE Requested by AOC 8/19/2009
435500110 Collection Assist Fee COLLECTION ASSIST FEE Requested by AOC 8/19/2009
435500111 Title Assignment Fee TITLE ASSIGNMENT FEE Requested by AOC 8/19/2009
435500112 Safe Roads-Speeding/Impaired Driving SAFE RDS-SPEEDING-IMPRD Requested by AOC 8/19/2009
435500113 Drop Criminal Complaint DROP CRIM COMPLAINT Requested by AOC 8/19/2009
435500114 Court Fee for Littering COURT FEE FOR LITTERING Requested by AOC 8/19/2009
435500115 DNA Identification System Fund DNS ID SYS FUND Requested by AOC 8/19/2009
435500116 Expungement Fee EXPUNGEMENT FEE Requested by AOC 8/19/2009
435900074 Provider Enrollment Fee PROVIDER ENROLLMENT FEE Requested by DHHS-DMA 9/23/2009
435900075 Law Enforcement Support Services Fees LAW ENFORCMT SUPP SVC FEE Requested by Crime Control 3/12/2010
4372XX Debt Proceeds
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2009-2010
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
437220 Proceeds - Federal Loan PROCEEDS-FEDERAL LOAN Requested by OSC on behalf of ESC. 7/20/2009
Needed for FY 2009 to record budget and
actual entries for Federal repayable
advances for monthly cash basis reporting.
DOT/Turnpike will also be able to use this
acct to record proceeds from the Fed TIFIA
loan.
438XXX Intragovernmental Transactions
438RAA Transfer In - ARRA Billing Rate TRAN IN-ARRA BILLING RATE Requested by OSC/OSBM 1/29/2010
Used by OSBM only or as authorized by OSC to record
the transfer in of ARRA billing rate funds from other
agencies to be distributed to central manager agencies
. It will be shown with transfers in for cash basis
monthly reporting, but for GAAP basis reporting at
6/30, the account balance will be zero.
4380XX Statewide Operating Transfers
438053 Transfer - Two-thirds GO Bond TRANSFER-2THIRDS GO BOND Requested by OSC & OSBM 11/24/2009
Used by primary government agencies only to record
the transfers of 2/3 GO bond proceeds from OSBM.
This account should not be used by universities or
other component units. (Universities use acct 432901
instead.) This account is necessary to track the
spending of the 2/3 GO bonds to the project in the
NCAS. This account will also assist in the various
monthly and CAFR reconciliations that take place both
at OSC and OSBM.
4385XX Institutional Transfers - Universities
438501 Mandatory Transfer In- Energy savings MAND TRAN-IN ENERGY SAV Requested by OSBM & OSC 9/17/2009
performance contract debt service For universities to track transfers to institutional funds
for energy savings debt. See corresponding Mandatory
transfer out acct 538501
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2009-2010
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
439200 Keying Account for Budgeted Fund Balance - BUDGETED FUND BALANCE 11/4/2009
Not new, but Authorized or Certified
adding
definition- This account is used only for keying in combination
Acct for Keying with accounting rules to post balances to the 639200
only, not Budgeted Fund Balance-Authorized or 689200
posting Budgeted Fund Balance-Certified account. The
account is on the NCAS master company AAAA, but it
is not a valid account for posting and cannot have a
balance for cash basis or GAAP basis reporting. The
account is being documented on the chart of accounts
to explain its usage. In particular, it may be necessary
to key to the account to clear suspense and post to the
639200/689200 accounts. Refer to the accounting
rules for clearing suspense for additional information.
53XXXX - Expenditures
530000 Keying Account for Reserve for RESERVED FOR ENCUMBRANCE 11/4/2009
Not new, but Encumbrance
adding This account is used only for keying in combination
definition- with accounting rules to post balances to the 830000
Acct for Keying PO Reserve for Encumbrance or 030000 AP Reserve
only, not for Encumbrance account. The account is on the
NCAS master company AAAA, but it is not a valid
posting
account for posting and cannot have a balance for cash
basis or GAAP basis reporting. The account is being
documented on the chart of accounts to explain its
usage. In particular, it may be necessary to key to the
account to clear suspense and post to the
830000/030000 accounts. Refer to the accounting
rules for clearing suspense for additional information.
531XXX Personal Services
Updating account title and definition for the following 4 accounts: Change made by OSC with approval by OSBM. 2/16/2010
531230 LEO Salaries & Wages - University LEO SALARIES-UNIV In the past these 4 accounts were designated for
531231 LEO Salaries & Wages - Appropriated LEO SALARIES-APPRO SPA LEO salaries and wages, but beginning with
531232 LEO Salaries & Wages - Receipts LEO SALARIES-RECPT FY 2010, they may be used for any LEO salaries,
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2009-2010
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
531233 LEO Salaries & Wages - Undesignated LEO SALARIES-UNDESIG either SPA or EPA.
531461001 Longevity - Appropriated-monthly EPA&SPA-LONGTY-APPR-MONTH This subaccount had been inadvertantly omitted from 6/4/2010
not new but the SIG, so adding it.
adding to SIG
531462001 Longevity - Receipts - monthly EPA&SPA-LONGVTY-REC-MONTH This subaccount had been inactivated in FY 2005, 6/4/2010
reactivated old because it was not being used/not considered needed.
acct AOC now needs it, so reactivated the account.
Definition that applies to both monthly longevity
subaccounts already on SIG: To record monthly
longevity pay for special judicial employees.
Update titles and definitions for the following 4 Taxable Employee Expense Reimbursement/Allowance accounts:
Acct titles and definition revised by OSC with approval 6/15/2010
by OSBM. Former account title and definition did not
include allowances such as for uniforms which are also
considered taxable income and reported on the W-2
form. This is to clarify.
Taxable Employee Expense TAX EMP REIMB/ALLOW-UNIV 6/15/2010
531660 Reimbursement/Allowance-Universities see above
Taxable Employee Expense TAX EMP REIMB/ALLOW-APPRO 6/15/2010
Reimbursement/Allowance-Appropriations
531661 see above
Taxable Employee Expense TAX EMP REIMB/ALLOW-RECPT 6/15/2010
531662 Reimbursement/Allowance-Receipts see above
Taxable Employee Expense TAX EMP REIMB/ALLOW-UNDES 6/15/2010
531663 Reimbursement/Allowance-Undesignated see above
532XXX Purchased Services
532110026 Legal Services GAL Conflict Attorney LEGAL SERVICES GAL CONFLI Requested by AOC 7/29/2009
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2009-2010
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
532123 ARRA Billing Rate/Payment to OSBM ARRA BILLING RATE Requested by OSC/OSBM 1/29/2010
To record the statewide ARRA billing rate/payments to
OSBM. This acct should be used only as directed by
the Office of Economic Recovery & Investment (OERI).
Agencies should refer to the management directive
issued by OERI for the rate and procedures.
532170022 Retailer Incentives ADMIN-RETAILER INCENTIVES Requested by Lottery 1/5/2010
532199035 Interpreter Services - Other MISC SVC-INTERPRETR-OTHER Requested by AOC 12/4/2009
532199036 Evaluation Services MISC SVC-EVALUATION SVCS Requested by DHHS - Div of Public Health 12/7/2009
532430001 Maintenance-Equipment-Office MAINT- EQUIPMENT - OFFICE Requested by Dept of Correction 5/4/2010
533XXX Supplies
533150004 Security & Safety Supplies - Fire Suppressants SEC&SAFSUPP-FIRE SUPPRESS Requested by DENR 7/15/2009
533330001 Oil, Lubricants, Fluids – Non-Highway OIL, LUB, FLUIDS-NON-HWY Requested by Wildlife 12/22/2009
533340001 Tires and Tubes – Non-Highway TIRE AND TUBES-NON-HWY Requested by Wildlife 12/22/2009
533350001 Motor Vehicle Replacement Parts – Non-Highway MOT VEH REPL PRTS-NON-HWY 12/22/2009
Requested by Wildlife
533900004 Other Materials&Supplies-Incentives & Promotions OTHMAT&SUPP-INCENTV&PROMO Requested by DHHS - Div Public Health 8/20/2009
Includes pens, pencils, tote-bags, t-shirts, etc.
534XXX Property, Plant & Equipment
534371001 Testing & Boring 2 Testing & Boring 2 Dept of Agriculture 8/26/2009
534371002 Testing & Boring 3 Testing & Boring 3 Dept of Agriculture 8/26/2009
534372001 Legal Fees & Advertise 2 Legal Fees & Advertising 2 Dept of Agriculture 8/26/2009
534435001 Roofing Contract 2 Roofing Contract 2 Dept of Agriculture 8/26/2009
534435002 Roofing Contract 3 Roofing Contract 3 Dept of Agriculture 8/26/2009
534437002 Mechanical Contract 3 Mechanical Contract 3 Dept of Agriculture 8/26/2009
534443001 Paving Contract 2 Paving Contract 2 Dept of Agriculture 8/26/2009
534443002 Paving Contract 3 Paving Contract 3 Dept of Agriculture 8/26/2009
534471001 Testing & Boring 2 Testing & Boring 2 Dept of Agriculture 8/26/2009
534471002 Testing & Boring 3 Testing & Boring 3 Dept of Agriculture 8/26/2009
534472001 Legal Fees & Advertise 2 Legal Fees & Advertising 2 Dept of Agriculture 8/26/2009
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2009-2010
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
534700 Other Intangible assets OTHER INTANGIBLE ASSETS Revised by OSC with implemetation of GASB 4/14/2010
Statement 51 for Intangible assets effective for YE 6-30-
10; not new acct but was missing from SIG, so now
being changed and added. Former NCAS acct title was
Intangible assets
534710 Computer software COMPUTER SOFTWARE Has been inactive since 2002; use other 4/14/2010
old inactive more detailed 5347xx software accts
acct-remove
from SIG
535XXX Other Expenses & Adjustment
5353xx Debt Service
535311 Bond Principal payments BOND PRINCIPAL PAYMENTS 4/16/2010
not new but For agencies and universities to record bond principal
adding def'n to payments including special indebtedness - Limited
help clarify use obligation bonds (LOBs), certificates of participation
(COPs), etc. Universities will use this acct for cash
basis monthly accounting, but the account must be
zeroed out for 6/30 year-end reporting.
535321 Bond Interest payments BOND INTEREST PAYMENTS For agencies and universities to record bond interest 4/16/2010
not new but payments including special indebtedness - Limited
adding def'n to obligation bonds (LOBs), certificates of participation
help clarify use (COPs), etc.
536XXX Aid & Public Assistance
536997 Federal Loan Subsidy - Nonoperating FED LOAN SUBSIDY-NONOP Dept of Environ & Nat Resources 9/17/2009
This includes subsidies from Federal Economic
Recovery (ARRA) funds.
538XXX Intragovernmental Transactions
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2009-2010
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
5382XX Intragovernmental Transactions
538223 Reimbursement-ARRA Billing Rate REIMBUR-ARRA BILLING RATE 1/29/2010
Requested by OSC/OSBM
To record the receipt of funds from OSBM for ARRA
billing rate administrative oversight costs. It is a contra
account that will carry a credit balance. It will be shown
with revenues for cash basis reporting on the monthly
reports, but for GAAP basis will roll with other
reimbursements to reduce expenditures. This account
should be used only as directed by OSC, OSBM, or the
Office or Economic Recovery and Investment.
5385XX University Transfers - Intrainstitutional
538501 Mandatory Transfer- Energy savings MAND TRAN ENERGY SAV DEBT Requested by OSBM & OSC 9/17/2009
performance contract debt service For universities to track transfers to institutional funds
for energy savings debt. See corresponding Mandatory
transfer in acct 438501
538RAA Transfer Out-ARRA Billing Rate TRN OUT-ARRA BILLING RATE 1/29/2010
Requested by OSC/OSBM
To be used by OSBM only or as authorized by OSC to
record the transfer out of funds to central manager
agencies for ARRA billing rate administrative oversight
costs. It will be shown with transfers out for cash basis
reporting on the monthly reports, but for GAAP basis at
6/30, the account balance will be zero.
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NC Office of the State Controller
Summary of New accounts and changes for GASB 51 Intangible Assets
Effective for fiscal Year 2009-2010
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
12XXXX - Noncurrent Assets
127XXX Capital assets Click here for Intangible Assets Policy The following 127XXX capital asset accounts have 2/25/2010
for additional information. been updated by OSC for the implementation of GASB
51 Intangible assets effective for FYE 2010. Refer to
the Intangible Assets Policy for additional information.
127500 Other Intangible Assets OTHER INTANGIBLE ASSETS Former title is Intangible assets. This account includes 2/25/2010
update title copyrights, trademarks, and land use rights (e.g.,
water, timber and mineral). Land use rights associated
& definition with property already owned by an agency should not
be reported as intangible assets separate from the
property. This account should not be used for
permanent easements, patents, or computer software,
which all have separate NCAS accounts.
127510 Permanent Easements-Nondepreciable PERMNT EASEMENT-NONDEPREC Former title is Right-of-way easements. Effective for 2/25/2010
update title FY 2010, this account is designated for permanent
easements that are inexhaustible capital assets that
& definition should not be depreciated/amortized.
127520 Patents PATENTS 2/25/2010
127530 Computer Software COMPUTER SOFTWARE Includes purchased or licensed software, internally 2/25/2010
generated software and websites.
127820 Patents in development PATENTS-IN DEVELOPMENT 2/25/2010
127830 Computer Software in development COMP SOFTWRE-IN DEVELOPMT 2/25/2010
127950 Accumulated Amortization-Other ACC AMORTIZ-OTH INTANGIBL Former title is Deprec Intangible assets. Updated title 2/25/2010
update title Intangible assets to be consistent with the account for Other Intangible
assets
127951 Accumulated Amortization-Patents ACCUM AMORTIZ-PATENTS 2/25/2010
127952 Accumulated Amortization-Computer ACC AMORTIZ-COMP SOFTWARE 2/25/2010
Software
127966 Accumlated Amortization-Easements - ACC AMORT EASEMT-INACTIVE This acccount has been tagged as inactive and 2/25/2010
Inactivated- removing from list on SIG removed from the listing on the SIG. In the past it had
been established as a new account but as of FY 2010
no longer has not had any activity. Now that we have redefined
valid easements as permanent easements that are not
amortized, this acct is no longer needed.
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NC Office of the State Controller
New accounts to implement GASB 53 Derivative Instruments effective Fiscal Year 2009-2010
May 2010
NCAS
Account # Account Title & definition Account Roll-up/Caption for CAFR Chart of Accts Group
11XXXX - Current Assets
1 112191 Investment derivatives - current Investments (existing caption) Investments outside State Treasurer-
A derivative instrument that is entered primarily for the purpose of current
obtaining income or profit, or a derivative instrument that does not
meet the criteria of a hedging derivative instrument. See acct
129700 for a definition of hedging derivatives.
2 119700 Hedging derivatives - current Hedging derivatives - (new caption) Other current assets
Hedging derivatives are generally classified as noncurrent, except
when the criteria for classifying as current is met. See acct 129700
for a definition of hedging derivatives-noncurrent.
3 119701 Deferred outflow of resources - current Deferred outflow of resources (new caption) Other current assets
This is the offset for the Hedging derivative liability account 219200.
12XXXX - Noncurrent Assets
4 122191 Investment derivatives - noncurrent Investments - noncurrent (existing caption) Investments outside State Treasurer-
A derivative instrument that is entered primarily for the purpose of noncurrent
obtaining income or profit, or a derivative instrument that does not
meet the criteria of a hedging derivative instrument. See acct
129700 for definition of Hedging derivatives-noncurrent
5 129700 Hedging derivatives - noncurrent Hedging derivatives (new caption) Other noncurrent assets
A derivative instrument that is associated with a hedgeable item and
significantly reduces an identified financial risk by substantially
offsetting changes in cash flows or fair values of the hedgeable
item. Common types of derivative instruments used by
governments include interest rate and commodity swaps, interest
rate locks, options (caps, floors, and collars), swaptions, forward
contracts, and futures contracts.
6 129701 Deferred outflow of resources - noncurrent Deferred outflow of resources (new caption) Other noncurrent assets
This is the offset for the Hedging derivative liability-noncurrent
account 229200.
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NC Office of the State Controller
New accounts to implement GASB 53 Derivative Instruments effective Fiscal Year 2009-2010
May 2010
NCAS
Account # Account Title & definition Account Roll-up/Caption for CAFR Chart of Accts Group
21XXXX - Current Liabilities
7 211991 Investment derivatives liability - current Accounts payable - current (existing caption) Accounts payable & accrued liabilities
This account is used to record an investment derivative with a
negative fair value.
8 219200 Hedging derivatives liability- current Hedging derivatives liability (new caption) Other current liabilities
This account is used to record a hedging derivative with a negative
fair value. Hedging derivatives are generally classified as
noncurrent, except when the criteria for classifying as current is met.
9 219201 Deferred inflow of resources - current Deferred inflow of resources (new caption) Other current liabilities
This is the offset for the Hedging derivatives account 119700.
22XXXX - Noncurrent Liabilities
10 221991 Investment derivatives liability - noncurrent Accounts payable - noncurrent (existing caption) Accounts payable & accrued liabilities-
This account is used to record an investment derivative with a noncurrent
negative fair value.
11 229200 Hedging derivatives liability- noncurrent Hedging derivatives liability (new caption) Other noncurrent liabilities
This account is used to record a hedging derivative with a negative
fair value.
12 229201 Deferred inflow of resources - noncurrent Deferred inflow of resources (new caption) Other noncurrent liabilities
This is the offset for the Hedging derivatives account 129700.
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2008-2009
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
21XXXX - Current Liabilities
211919 Pollution Remediation Payable - Current POLLUTION REMEDIA PAY-CUR Established by OSC to record agency pollution 2/13/2009
remediation obligations required by the
implementation of GASB Statement 49 effective
for FYE 6/30/09. This account is a long-term
liability similar to accrued vacation leave. This
account should only be used by proprietary
funds to book the current portion of the long-
term liability. Governmental funds should only
book to the noncurrent account - see 221919.
22XXXX - Noncurrent Liabilities
221919 Pollution Remediation Payable - Noncurrent POLLUTN REMEDI PAY-NONCUR Established by OSC to record agency pollution 2/13/2009
remediation obligations required by the
implementation of GASB Statement 49 effective
for FYE 6/30/09. This account will be used by
both governmental and proprietary funds.
43XXXX - Revenues
432XXX Grants
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2008-2009
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
4321AA Federal Grants FEDERAL GRANTS Definition updated by OSC to include Pell, 6/4/2009
change in SEOG and College Work Study grants for
colleges and universities effective for FY 2009.
definition Beginning in FY2002 with the new reporting
model and before there was concrete guidance,
universities elected to report Pell, SEOG and
CWS grants as operating activity, so therefore
used acct 4327AA to record these grants. The
guidance is now clear that these grants should
be reported as nonoperating revenues,
therefore, the 4321AA account should be used
for this activity for proper financial statement
reporting.
4327AA Federal Research Grants FEDERAL RESEARCH GRANTS Definition updated by OSC to indicate that Pell, 6/4/2009
change in SEOG and College Work Study grants for
colleges and universities should not be recorded
definition to this account effective for FY 2009, but rather
as nonoperating activity in account 4321AA.
See also the explanation above for the change
in acct 4321AA.
432990 State aid STATE AID Requested by OSC/State Health Plan. 5/7/2009
For fiduciary funds and component units to
record state aid not classified elsewhere. Acct
is not valid for primary government agencies
except for fiduciary funds.
432993 State aid - Special Indebtedness STATE AID-SPEC INDEBTEDNS Title updated by OSC and OSBM to reflect 12/1/2008
Update title change in acct for any type of special
indebtedness, including limited obligation bonds
& def'n- (LOBs) and certificates of participation (COPs).
existing acct Former title was State aid-COPS. This acct
should only be used by universities and other
component units. Primary government
agencies should use acct 438051 Transfer-
Special indebetedness.
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2008-2009
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
434XXX Sales, Service and Rentals
434160008 Prof Services-Court Reporter Services PROF SVCS-COURT REPORTER Req by Commerce 8/22/2008
434200193 Hosp&Med-Wake County HOSP&MED-WAKE COUNTY Req by DHHS 8/11/2008
434200194 Hosp&Med-Hospice HOSP&MED-HOSPICE Req by DOA 1/26/2009
434390004 Other Sales-Commodity-Produce OTH SAL-COMMODITY-PRODUCE Req by Dept Agric & Consumer Svcs 9/10/2008
Equip Rental-Tables, Chairs & extra electrical
434420002 services EQ RENT-TABLE,CHR,EX ELEC Req by Dept Agric & Consumer Svcs 1/9/2009
435XXX Fees, Licenses and Fines
435100025 License for Fish Dealers LICENSE FOR FISH DEALERS Not new acct but mistake in title for 9/30/2008
correct title acct listed on SIG. This is to align SIG
on SIG title with proper NCAS title.
435200041 Divorce Filing Fee DIVORCE FILING FEE Req by Dept of Admin 7/30/2008
435200042 Block of 10 ten-day CRFLs (Coastal BLOCK OF 10 TEN-DAY CRFL Requested by DENR-Marine Fisheries 11/21/2008
Recreation Fishing Licenses)
435200043 Striped Bass Permit STRIPED BASS PERMIT Requested by DENR-Marine Fisheries 1/26/2009
435400008 Amusement Inspection Fees AMUSEMENT INSPECTION FEES Requested by Dept of Labor 6/29/2009
435900072 Judicial Facilities/Phone Systems Fee JUDICIAL-PHONE SYSTEM FEE Req by AOC 7/30/2008
435900073 Blocked Damaged Ticket Fee BLOCKED DAMAGE TICKET FEE Req by NC Educ Lottery 11/13/2008
436XXX Contributions and Donations
436203 Capital Gifts & Donations CAPITAL GIFTS By OSC - add sentence to acct definition: 8/12/2008
Update This acct is also used to record capital asset
transfers/capital contributions for proprietary
Def'n, funds.
existing acct
438XXX Intragovernmental Transactions
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2008-2009
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
4380XX Statewide operating Transfers
438051 Transfer - Special Indebtedness TRANSFR-SPEC INDEBTEDNESS Title updated by OSC and OSBM to reflect 12/1/2008
Update title change in acct for any type of special
indebtededness, including limited obligation
& def'n for bonds (LOBs) and certificates of participation
existing acct (COPs). Former title was Transfer-COPS. This
acct should only be used by primary
government agencies. Universities and other
component units should use acct 432993 State
aid-special indebtedness.
438080 Transfer-In Unexpended IT project funds TRFR IN-UNEXPEND IT PROJ Requested by OSC. 10/31/2008
(OSC General Fund Revenues only) For use only by OSC General Fund revenues.
53XXXX - Expenditures
531XXX Personal Services
531471 Bonus/Incentive Wages-Appropriated BONUS-INCENTIVE PAY-APPRO Req by DHHS; approved by OSBM 9/30/2008
532XXX Purchased Services
532199031 Misc-Cessation services MISC-CESSATION SERVICES Req by DHHS 7/22/2008
533XXX Supplies
533899 Thirteenth period purchase for resale inventory 13TH PURCH RESALE INV ADJ Requested by OSC. Change in inventory policy 2/2/2009
adjustment for governmental funds to consumption method.
Governmental funds will use the acct to record
the offset for inventory in the 13th period. The
acct should not be used by proprietary funds.
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2008-2009
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
533999 Thirteenth period supplies & materials inventory 13TH SUPPLIES&MAT INV ADJ Requested by OSC. Change in inventory policy 2/2/2009
adjustment for governmental funds to consumption method.
Governmental funds will use the acct to record
the offset for inventory in the 13th period. The
acct should not be used by proprietary funds.
534XXX Property, Plant & Equipment
534331004 General Contract 5 BLDG-GENERAL CONTRACT 5 Requested by DHHS 4/3/2009
534438001 Landscaping Contract 2 OTH STR-LANDSCAPE CONTR 2 Requested by Cultural Resources 3/9/2009
537XXX Reserves
Actual expenditures should not be posted to the
537XXX accounts; these accounts should only
be used for budget purposes to post to the
related 737XXX and 787XXX budgetary
accounts.
537203 Truth in Budgeting reserve TRUTH IN BUDGETING RESERV Requested by Office of State Budget 1/9/2009
and Management.
538XXX Intragovernmental Transactions
5380XX Statewide operating Transfers
538044 Transfer to reimburse appropriation for TSF TO REMB APPROP PAYROL Requested by OSBM & OSC 5/27/2009
payroll This account is to be used to record the transfer
of appriopriation that covered payroll cost that
was funded by ARRA stabilization funds.
538080 Transfer to budget code 19050 TRSFR TO BUDGET CODE19050 Req by OSBM 10/9/2008
To account for the transfer of unexpended ,
unencumbered IT project funds to budget
code 19050 for all IT projects that have been
implemented and closed out or
abandoned in accordance with GS 143C-1-
2(b)(iii).
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts for Fiscal Year 2007-2008
NCAS
Account # SIG Account title NCAS Account Title (25 Char)
11XXXX - Current Assets
112284 Allowance-Fair Value of Limited Partnership Fund ALLOW-FV LIMITED PART LIA
12XXXX - Noncurrent Assets
123700 Contributions Receivable - Noncurrent CONTRIBUTIONS REC-
NONCURR
123370 Allowance for Doubtful accounts - Contributions ALLOW-CONTRIBUTION-NONCUR
124200 Restricted due from State of NC Component unit RESTR DUE FRM NC COMP UNT
21XXXX - Current Liabilities
211120001 Unused Unclaimed Prize Liability PRIZ LIAB-UNUSED UNCLAIMD
211370 Liability Reserve for Solid Waste Disposal tax - LIAB RESV FOR SOLID WASTE
OSC Use only
215291 Liability Insurance Trust Fund Payable - Current LIAB INS TRUST FD PAY-CUR
22XXXX - Noncurrent Liabilities
225291 Liability Insurance Trust Fund Payable - Noncurr LIAB INS TR FD PAY-NONCUR
226106 Limited Obligation Bonds Payable LIMITD OBLIGATN BONDS PAY
43XXXX - Revenues
432XXX Grants
432991 Capital Aid from Proj Res Bud Code 40703 CAP AID FR PROJ RES 40703
434XXX Sales, Service and Rentals
434150009 Catering Services FOOD/VEND-CATERING SVCS
435XXX Fees, Licenses and Fines
435500099 Arbitration appeal fee ARBITRATION APPEAL FEE
437XXX Miscellaneous
437119001 Public Assistance Collections-WIC Vendors
437119002 Public Assistance Collections-WIC Participants
437117 Rebates REBATES
Old acct
Add Def'n
437127 Procurement card rebates PROCUREMENT CARD
New acct REBATES
437219 Proceeds-Limited Obligation Bonds PROCEED-LIMITD OBLIG BOND
437990021 NC Housing Finance Refund NC HOUSING FINANCE REFUND
438XXX Intragovernmental Transactions
4380XX Statewide operating Transfers
438070 Transfer From Project Reserve Budget Code 40703 TRNSF FR PROJ RESV 40703
4384AA Agency Nonroutine Transfer AGENCY NONROUTINE
Updated TRANSFR
definition
53XXXX - Expenditures
532XXX Purchased Services
532199029 Research Services MISC-RESEARCH SERVICES
532199030 Residential Treatment Services RESIDENTIAL TREATMENT SVS
532821002 DP/ Software Quality Assurance DP/SOFTWARE QUALITY ASSUR
533XXX Supplies
533310001 Gas-Non-Highway Vehicles GAS-NON-HIGHWAY VEHICLES
533320001 Diesel-Non-Highway Vehicles DIESEL-NON-HIGHWAY VEHIC
533800029 Gift shop Merchandise PFR-GIFT SHOP MERCHANDISE
534XXX Property, Plant & Equipment
534335004 Roofing Contract 5 BLDG-ROOFING CONTRACT 5
534353001 Elevator Contract 2 BLDG-ELEVATOR CONTRACT 2
535XXX Other Expenses & Adjustment
535900006 Mercury Switch Reimbursement OTH-MERCURY SWITCH REIMBU
535920 Refunded to Grantors
Change
roll-up
535925 Component Unit CI Reversion COMPONT UNIT CI REVERSION
535926 Component Unit REVRSN CI-PROJ RES 40703
Reversion of CI to Proj Res Budget code 40703
53598X Lottery Prizes
535980001 Lottery Prize Expense - Unclaimed Prizes LOTT PRIZ EXP-UNCLAIMED
538XXX Intragovernmental Transactions
5380XX Statewide operating Transfers
538070 Transfer To Project Reserve Budget Code 40703 TRNSF PROJ RESV BC 40703
5384AA Agency Nonroutine Transfer AGENCY NONROUTINE
Updated TRANSFR
definition
535920 Refunded to Grantors REFUNDED TO GRANTORS
revised
rollup
scal Year 2007-2008
Definition/Explanation Date
Requested by State Treasurer 8/7/2007
Requested by ESC 10/10/2007
Requested by ESC 10/10/2007
7/11/2008
Requested by OSC
To record amounts due from state component
units that are restricted as to use for other than
current operations or are designated for
expenditure in the acquisition or construction of
capital assets. This acct will be used by both
primary government agencies and component
units to record amounts due from state
component units for capital grants
Requested by Education Lottery 7/17/2007
Requested by Dept of Revenue. Acct 3/27/2008
should only be used by Rev as
approved by OSC
Requested by OSC 11/14/2007
Requested by OSC 11/14/2007
Requested by OSC 7/11/2008
Requested by OSC 11/16/2007
To be used by univ and other component units
to record the amount received from the project
reserve budget code 40703
Requested by General Assembly 2/18/2008
Requested by AOC 3/19/2008
Requested by DHHS 6/5/2008
Requested by DHHS 6/5/2008
Requested by OSC. 9/19/2007
To record rebates that are not from procurement
cards. Use acct 437127 for rebates from
procurement cards
To record rebates from procurement cards only. 9/19/2007
Use the other rebate acct 437117 for rebates
from other sources.
Requested by OSC 7/8/2008
Req by DHHS-Voc Rehab. 4/24/2008
Subacct acct under Misc Rev-Program
Requested by OSBM. 10/22/2007
To record the amount received in other C.I. updated
budget codes from the Project Reserve budget 11/15/07
code 40703. This account is for use only by
primary government agencies. Universities and
other component units should use account
432991 to record state capital aid from the from
the project reserve budget code.
Nonroutine transfer of equity between funds, for 11/21/2007
example, transferring of programs, closing out
capital projects funds, or transfer of remaining
fund equity of a discontinued fund. This account
is for use only by primary government agencies;
it is not valid for universities and other
component units.
Requested by DENR 8/9/2007
Requested by DJJ 8/21/2007
Requested by ITS 11/16/2007
Requested by Wildlife 12/10/2007
Requested by Wildlife 12/10/2007
Requested by DENR 8/9/2007
Requested by DHHS 12/3/2007
Requested by DHHS 6/3/2008
Requested by DENR 10/22/2007
Subacct under 535900 Other Expenses.
To reimburse vehicle recycling facilities for
mercury switches that are removed from
vehicles in order to reduce the quantity of
mercury released into the environment.
By OSC, effective for 6/30/08 7/11/2008
Changing roll-up for proprietary funds - this acct
should roll to Misc nonoperating expense rather
than operating
Requested by OSC 11/15/2007
This account is to be used by component units revised
for the amount of capital projects appropriation rollup
that is reverting to the General Fund. For year- 6/27/08
end reporting, this acct will roll with
miscellaneous nonoperating expense.
Requested by OSC 11/15/2007
This account is to be used by univ and other revised
component units to account for the reversion of rollup
cost savings on a project to the Project Reserve 6/27/08
Budget code. For year-end reporting, this acct
will roll with miscellaneous nonoperating
expense.
Requested by Education Lottery 7/17/2007
Requested by OSBM. 10/22/2007
To account for the transfer of cost savings on a updated
capital project to the Project Reserve budget 11/15/07
code.This account is only for primary
government agencies. Universities and other
component units should record amounts
reverted to the project reserve budget code in
account 535926 Reversion of CI to project
reserve 40703.
Nonroutine transfer of equity between funds, for 11/21/2007
example, transferring of programs, closing out
capital projects funds, or transfer of remaining
fund equity of a discontinued fund. This account
is for use only by primary government agencies;
it is not valid for universities and other
component units. Universities and other
component units use acct 535925 for closing
out and reverting capital projects to the General
Fund.
This account is used to record the portion of a revised
grant that was drawn down but not earned or rollup
expended and is repaid to the grantor. For year- 6/27/08
end reporting for proprietary funds, this acct will
roll with miscellaneous nonoperating expense.
NC Office of the State Controller
Accounts made invalid in prior years &
Removed from SIG During fiscal year 2008
NCAS
Acct # SIG Account title
119200 Bond Issuance Cost
129300 Goodwill
129900 Other Non-Current Assets
211260 Procurement Card Clearing
217191 Funds Held in Trust for Pool Participants
310000 Contributed Capital
311000 Contributed Capital
321102 Reserve for Inventory Variance
321103 Reserve for Specific Encumbrances
321104 Reserve for Clean Water Projects
321105 Reserve for Retiree's Health Premium
321106 Reserve for Energy Conservation
321107 Reserve for Medicaid Programs
321108 Reserve for Advances (Component Units)
321109 Reserve for Savings
321110 Reserve for Repairs and Renovations
321111 Reserve for Disproportionate Share
321112 Reserve for Vacation/Sick Leave
321113 Reserve for Note Receivable
321114 Reserve for Public School Building Capital Needs
321115 Reserve for Critical School Facility Needs
321116 Reserve for Prepaid Expenses
321117 Reserve for Capital Projects
321118 Reserve for Claims and Benefits
321119 Reserve for Loan and Grant Commissions
321120 Reserve for Abandoned Property
321121 Reserve for Political Parties
321122 Reserve for Wildlife Endowment
321123 Reserve for Retirement Programs
321124 Reserve for Wildlife Long Term Interest
321125 Reserve for Wildlife Short Term Interest
321126 Reserve for Wildlife Interest Expense
321127 Reserve for Wildlife Transfer Youth
321128 Reserve for Chemical Alcohol Test
321129 Reserve for Cultural Resources
321130 Reserve for Federal Retiree Administration
321131 Reserve for Federal Retiree Refund
321132 Reserve for Clean Water Management
321133 Reserve for Investments
321134 Reserve for Intangible Tax
321135 Reserve for Railroad
321136 Reserve Balance-Investment Pool
321137 Reserve Balance-Bailey and Emory
321138 Reserve for Work First
321139 Reserve for DPI Allocation
321140 Reserve-Wildlife Transfer Infant
321141 Reserve for Aquariums
321142 Reserve for Railroad Dividends
321190 Other Reserve
321199 Reserved Beginning Fund Balance Adjustment
322100 Restricted Fund Balance
322101 Restricted for Loans
322102 Restricted for Endowments
322103 Restricted for Revenue Bond Retirement
322104 Restricted for Restricted Funds
322105 Restricted for Unexpended Plant Fund
322106 Restricted for US Government Grants Refundable
322107 Restricted for Term Endowment
322108 Restricted for Quasi-Endowment
322109 Restricted for Annuity and Life Income Funds
322110 Restricted for Repair and Replacement
322190 Restricted Beginning Fund Balance Adjustment
323110 Unreserved Undesignated Fund Balance
Unreserved Designated for Subsequent Years'
323120 Expenditures
323130 Unreserved Savings Reserve
323190 Unreserved Beginning Fund Balance Adjustment
323201 Unreserved Designated for Repairs and Renovations
Unreserved Designated for Clean Water Management
323202 Trust Fund
323203 Unreserved Designated for Disproportionate Share
323204 Unreserved Designated for Aquariums
323205 Unreserved Designated for Work First
323206 Unreserved Designated for Capital Projects
323207 Unreserved Designated for Railroad Dividends
323208 Unreserved Designated for Intangibles Reserve
324110 Unrestricted Undesignated Fund Balance
Unrestricted Designated for Subsequent Years'
324120 Expenditures
324130 Unrestricted Quasi Endowment
324190 Unrestricted Beginning Fund Balance Adjustment
331910 Beginning Retained Earnings Adjustment to Cash-Rev
331920 Beginning Retained Earnings Adjustment to Cash-Exp
432999 Federal Grants – Nonoperating – Used by proprietary funds only.
436201 Private Donations & Gifts - Nonoperating. Used by proprietary funds only.
436300 Public Donations & Gifts
436301 Public Donations & Gifts - Nonoperating .Used by proprietary funds only.
433170 Liquid Asset Fund Interest Income
532522 Data Processing Equipment
534522 Computers
534710 Computer Software
535631 Fixed Asset Writedowns - Nonoperating
535233 Retirement Supplement
535710 Loss-Refunding of Debt
Explanation
This account has been changed to inactive and invalid. Deferred charges rising from
issuing bonds should not be recorded as a current asset but rather as anoncurrent
asset, account 129400 Bond issuance cost-noncurrent for proprietay fund accounting.
Governmental funds record bond issuance cost as expenditure and do not record as
deferred charges.
(Invalid for year end 6/30/2002. Use account 127500 Intangible Assets instead)
(Invalid for year end 6/30/2002. Use a more detailed 12XXXX noncurrent asset account
instead.)
(This account is no longer valid beginning January 2005. Use account 535675- P Card
Clearing instead).
(Invalid effective year-end 6/30/2002 - use Non-Current Account 227191)
Effective with the implementation of the new reporting model under GASB 34 for fiscal
year 2001-2002, the following accounts have become either invalid or limited for use
only as authorized by OSC.
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This account is no longer valid Effective 7-01-2001.
Effective 7-1-2001 this account is no longer valid - proprietary funds should use account
436200 or 436203 as appropriate.
Effective 7-01-2001 this account is no longer valid. Use account 436200 or 436203 as
appropriate.
Effective 7-01-2001 this account is no longer valid - proprietary funds should use
account 436200 or 436203 as appropriate.
(This account is no longer active) Used to record interest earned on the investments in
the Liquid Asset Fund.
(This account is invalid effective 7-1-2002 and agencies must use the more detailed
accounts 532530; 532531; and 532532 instead.)
(This account is invalid effective 7-1-2002 and agencies must use the more detailed
accounts 534530; 534531; and 534532 instead.)
(This account is invalid effective 7-1-2002 and agencies must use the more detailed
accounts 534711 and 534712 instead.)
(Invalid effective for year end 06/30/06) This account is no longer valid because GASB
Statement 42 now defines capital asset writedowns as an operating expense for
proprietary funds. Use account 535630 instead.
Beginning 7-1-05, agencies should stop using this account. Instead, agencies must use
account 535210, 535219, or 535232 as appropriate.
Effective for the year ended 6/30/2002, with the implementation of the new reporting
model under GASB 34, this account is no longer valid.
NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts during Fiscal Year 2006-2007
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
11XXXX - Current Assets
11RXXX Cash & Cash Equiv &Pooled Cash - Current Includes accts 11R110-11R280 The following new definition has been added for 3/30/2007
New Restricted these accounts:
See the Restricted Assets Policy for a
Definition comprehensive definition and the policy on
restricted assets. When restricted assets are being
used to repay maturing debt or other accrued
liabilities, the appropriate portion of each should be
treated as a current asset and a current liability.
To report the debt as current, but the restricted
assets that will be used to repay it as noncurrent,
would distort working capital.
112114 Investment Agreements NON-TREAS-INV AGREEMENTS These are general obligation instruments issued by 3/30/2007
Updated insurance companies or other companies that are
not financial institutions that provide for a
Definition guaranteed return on principal over a specified
period.
112115 Bank Investment Contracts NON-TREAS-INVEST CONTRACT These are general obligation instruments issued by 3/30/2007
Updated banks or other financial institutions that provide for
a guaranteed return on principal over a specified
Definition period. The deposits in these contracts are
typically subject to federal insurance.
112125 & Restricted Investments NON-TREAS RESTRICT INVEST These two accts moved from their old location to a 3/30/2007
112152 Allowance-Fair Value Rest Investments ALLOW-FV RESTRICT INVESTM new section called “Investments – Current
Updated Restricted” and added updated definition (same as
above for 11RXXX) for restricted assets and
Definition reference to policy.
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112250 Bond Proceeds-Restricted POOL INV-BOND PROC-RESTRI This account consists of investments of 3/16/2007
New title & the State general obligation bond
definition proceeds subject to Federal arbitrage
regulations. It is classified as restricted
investments for financial statement
presentation.
119100 Prepaid Items PREPAID ITEMS New Definition and policy: 3/30/2007
New Def'n This account includes expenses paid in the current
period which are applicable to a future period.
& Policy; Insurance, rents and subscriptions are among the
not for types of items which may be prepaid. This account
governmen should not be used by governmental fund types.
tal funds See the Prepaid items policy.
119200 Bond Issuance Cost BOND ISSUANCE COST This account has been changed to inactive and 3/30/2007
change to invalid. Deferred charges rising from issuing bonds
should not be recorded as a current asset but
Invalid & rather as a noncurrent asset, account 129400
remove Bond issuance cost-noncurrent for proprietary fund
from SIG accounting. Governmental funds record bond
issuance cost as expenditure and do not record as
deferred charges.
12XXXX - Noncurrent Assets
121XXX Cash & Cash Equivalents & Pooled Cash – Includes accts 121110 - 1212920 Updated definition: 3/30/2007
Updated Non-Current Restricted/Designated See the Restricted Assets Policy for a
comprehensive definition and the policy on
Definition
restricted assets.
122125 Investments - Noncurrent Restricted ENDOWMENT INVESTMENTS Added heading and Updated definition: 3/30/2007
122126 NON-TREAS RESTRICT INVEST See the Restricted Assets Policy for a
122152 comprehensive definition and the policy on
122153
ALLOW-FV ENDOWMENT INVEST restricted assets.
Updated ALLOW-FV RESTRICT INVESTM
definition
128110 Amount Available in General Fund AMT AVAIL-GENERAL FUND Remove from SIG: 11/14/2006
128120 Amount Available in Debt Service Fund AMT AVAIL-DEBT SVC FUND These accounts were made invalid 11/14/2006
128130 Amount Available in Expendable Trust Fund AMT AVAIL-EXP TRUST FUND effective for FY 2002 when GASB 34 11/14/2006
128140 Amount Available in Capital Improve Fund AMT AVAIL-CAP IMPROV FUND was implemented. The one new acct 11/14/2006
128150 Amount Available in Special Revenue Fund AMT AVAIL-SPEC REV FUND 128100 Amt Available & To Be Provided 11/14/2006
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128160 Amount Available in Nonexpendable Fund AMT AVAIL IN NONEXPENDBLE for Gen LT Debt was established to 11/14/2006
128210 Amt to be provided for GLT Debt by Gen Fund AMT PROV GLT DEBT-GENERAL replace all these old accts. Although 11/14/2006
128220 Amt to be prov for GLT Debt by Debt Sev AMT PROV GLT DEBT-DEB SVC they were identified as invalid accts 11/14/2006
128230 Fund be prov for GLT Debt by Exp Trst Fund
Amt to AMT PROV GLT DEBT-EXP TRS on the SIG, they are now being 11/14/2006
128240 Amt to be prov for GLT Debt by Cap Imp Fund AMT PROV GLT DEBT-CAP IMP completely removed from the chart of 11/14/2006
128250 Amt to be prov for GLT Debt by Spev Rev AMT PROV GLT DEBT-SPC REV accounts on the SIG. 11/14/2006
128260 Fund be prov for GLT Debt by Nonexp Fund AMT PROVIDED-GLT NONEXPEN
Amt to 11/14/2006
21XXXX - Current Liabilities
211122 Prize Liability - Rollover PRIZE LIABILITY-ROLLOVER Requested by NC Educ Lottery 9/26/2006
211122003 Prize Liability - Rollover Match 3 PRIZ LIAB-ROLLOVR MATCH 3 Requested by NC Educ Lottery 9/26/2006
211122004 Prize Liability - Rollover Match 4 PRIZ LIAB-ROLLOVR MATCH 4 Requested by NC Educ Lottery 9/26/2006
211122005 Prize Liability - Rollover Match 5 PRIZ LIAB-ROLLOVR MATCH 5 Requested by NC Educ Lottery 9/26/2006
211123 Prize Liability - Breakage PRIZE LIABILITY-BREAKAGE Requested by NC Educ Lottery 9/26/2006
211954 1099 Federal Withholding 14% for 1099 FED WITHHOLDING-14% 6/8/2007
Nonresident Aliens Requested by OSC.This account is used to
record the 14% withholding requirement for
nonresident aliens (NRAs). The withholding
is applicable to J-1 NRA visa holders with no
tax identification number (TIN#). The
classification will be “non-qualified
scholarship/fellowship to NRA recipients” for
tax purposes.
22XXXX - Noncurrent Liabilities
226103 Grant Anticipation Revenue Bonds Payable GRANT ANTIC REV BONDS PAY Requested by OSC. To record liability 6/8/2007
associated with the issuance of GARVEE
bonds.
43XXXX - Revenues
434XXX Sales, Service, and Rentals
434134001 Printing-Electronic copies PRINTING-ELECTRONIC COPY Requested by AOC 1/9/2007
434134002 Printing-Electronic screen prints PRINT-ELECTRN SCREEN PRNT Requested by AOC 1/9/2007
434200115 Medicare Part D - Current Year HOSP&MED-MDCRE PART D-CY Requested by DHHS Controller's Office 1/30/2007
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434200116 Medicare Part D - Prior Year HOSP&MED-MDCRE PART D-PY Requested by DHHS Controller's Office 1/30/2007
434500006 Sale of Land - Blount St SALE OF LAND - BLOUNT ST Requested by DOA 6/7/2007
435XXX Fees, Licenses and Fines
435100134 Public Water System – Plan Review Fee PWS-PLAN REVIEW FEE Req by DENR; Business Lic fees subacct 8/4/2006
435100135 Public Water System – Non-transient Non- PWS-NON-TRANS NON-COM FEE Req by DENR; Business Lic fees subacct 8/4/2006
community Fee
435100136 Cable TV Franchise Fee CABLE TV FRANCHISE FEE Req by Sec of State; Bus Lic fees subacct 11/13/2006
435200029 Sales - Hook & Line Fishing SALES-HOOK&LINE FISH Title change only; Req by Wildlife 11/14/2006
435200039 Sales-CRFL Blanket For Hire License (Coastal SALE-CRFL BLNKT FOR HIRE Req By DENR; Non-Bus Permit/Lic Fee subacct 11/16/2006
Recreational Fishing Lic)
435200040 Sales - CRFL Blanket Pier License SALES-CRFL BLNKT PIER LIC Req By DENR; Non-Bus Permit/Lic Fee subacct 11/16/2006
435500097 Late Payment Fee LATE PAYMENT FEE Req by DENR; Fine/Penalty/Assmnt subacct 8/4/2006
435500098 Sex Offender Enrollment Fee SEX OFFENDER ENROLLMT FEE Req by Dept of Correction 1/16/2007
435851 Reserve – Enrollment Growth Receipts RES-ENROLLMENT GRO REC Requested by OSBM. 10/3/2006
This account will only be used for budget
purposes by the universities and
community colleges and actual receipts
will not be posted to this account.
435900070 Missing ticket fee MISSING TICKET FEE Req by NC Education Lottery 12/20/2006
435900071 Default Resale Fee DEFAULT RESALE FEE Req by Dept of Admin 1/5/2007
437218 Proceeds - Grant Anticipation Revenue PROCEEDS-GARVEE BONDS Requested by OSC. To record the proceeds of 6/8/2007
Vehicle Bonds GARVEE bonds issued.
53XXXX - Expenditures
531XXX Personal Services
531114 See NCAS titles EPA-REG SAL/WAGE-INDIRECT These salary/fringe accounts for indirect cost have 6/8/2007
531214 SPA-REG SAL/WAGE INDIRECT been made inactive on the master company by
OSC and are being removed from the chart of
531464 LONGEVITY-INDIRECT COST accounts on the SIG. Agencies may not use these
531514 SOC SECURITY-INDIRECT COS accounts effective 7-1-07 and must use one of the
531524 REG RETIRE-INDIRECT COST other related accounts by funding source -
531564 MED INS CONTRIB-INDIRECT universities, appropriated, receipts, or
undesignated.
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531472 Bonus/Incentive Wages - Receipts BONUS-INCENTIVE PAY-RECPT Requested by OSBM for Banking Commission. To 6/8/2007
account for one-time bonus or incentive pay issued
by an agency or institution. The agency or
institution would have to have statutory authority to
issue bonus or incentive payments to employees
outside of what is presently allowable under state
law.
531576 Flexible spending savings account FLEXIBLE SPENDNG SVG ACCT This account is to record transfers of employer 5/14/2007
replaces social security savings derived from employee
participation in healthcare and dependant care
acct flexible spending account programs. This acct
538010 replaces acct 538010 which can no longer be used
after 6-30-07.
531660 Taxable Employee Expense Reimbursemt - Universities TAX EMP EXP REIMB-UNIV Payments made to employees to reimburse 6/8/2007
531661 Taxable Employee Expense Reimbursemt - Appropriated TAX EMP EXP REIMB-APPROP expenses that are considered taxable income by
Taxable Employee Expense Reimbursemt - Receipts the Internal Revenue Code and therefore these
531662 Taxable Employee Expense Reimbursemt -
TAX EMP EXP REIMB-RECEIPT payments are reported on a W-2 form.
531663 Undesignated TAX EMP EXP REIMB-UNDESIG Note: Prior to June 2007, there was just one
account 531660 for the taxable employee expense
reimbursement. In June 2007, account 531660 was
modified for universities and 3 new accounts were
added to show other funding sources for the
taxable employee expense reimbursement
account.
531673 Refund of Prior Year Deduction Clearing REF PR YR DEDUCTION CLRNG 1/26/2007
532XXX Purchased Services
532110025 Legal Services - Permanency Mediation PERMANECY MEDIATION Requested by AOC 6/19/2007
532170 Administrative Fees ADMIN SERVICES Added existing definition to SIG: 4/11/2007
Add Agencies/universities remit third party administrator
fees for worker’s compensation to OSC. Account
Definition 532170 is used to record the payment of these
for existing fees to OSC in accordance with OSC
account memorandum No. 00-49 dated December 2, 1999.
532199027 Emergency Personnel MISC-EMERGENCY PERSONNEL Req by DENR; Misc Contract Svcs subacct 8/4/2006
532199028 Training MISC-TRAINING Req by DENR; Misc Contract Svcs subacct 8/4/2006
532331002 Repairs-Auto Collision/Body Work REP-AUTO COLLISION/BODY Req by DOJ; Rep-Motor Vehicle Subacct 8/18/2006
532714010 Training (Transp-Ground-In state) TRAINING-GROUND-IN-ST Req by Dept Correction; Travel subacct 8/1/2006
532721010 Training (Lodging-In state) TRAINING-LODGE-IN-ST Req by Dept Corr; Subsistence subacct 8/1/2006
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532724010 Training (Meals-In state) TRAINING-MEALS-IN-ST Req by Dept Corr; Subsistence subacct 8/1/2006
532727010 Training (Miscellaneous-In state) TRAINING-MISC-IN-ST Req by Dept Corr; Subsistence subacct 8/1/2006
Acct orig established May 2006 - Title 1/30/2007
532860010 Unique Advertising/Marketing Items ADVERTIS-UNIQUE/MKT ITEMS
change only-more generic title.
533XXX Supplies
534XXX Property, Plant & Equipment
534437001 Mechanical Contract 2 OTH STR-MECH CONTR 2 Requested by DHHS Controller's Office 3/7/2007
535XXX Other Expenses & Adjustment
535242001 Medical claim - incentives and awards MED CLAIM-INCENTIVE/AWARD Requested by State Health Plan 1/5/2007
535244 Pharmacy Claim Payments PHARMACY CLAIM PAYMENTS Requested by State Health Plan 1/5/2007
535244001 Pharmacy claim - Co-pay waivers PHARMCY CLM-COPAY WAIVERS Requested by State Health Plan 1/5/2007
1/31/2007
535900004 LTCPN Administration Fee LTCPN ADMINSTRATION FEE Requested by DHHS Controller's Office
535900005 PDP Fees PDP FEES Requested by DHHS Controller's Office 1/31/2007
53598X Lottery Prizes
536XXX Aid & Public Assistance
537XXX Reserves 2/9/2007
OSC Updated Definition by adding
sentence:
Actual Expenditures should not be
posted to the 537XXX accounts; these
accounts should only be used for budget
purposes to post to the related 737XXX
and 787XXX budgetary accounts.
538XXX Intragovernmental Transactions
538010 Flexible Spending Account Savings Transfer FLEX SPEND ACCT SAV TRANS Effective 7-1-07 account 538010 is no 6/8/2007
being longer valid. Use account 531576 which
replaced replaces account 538010.
by acct
531576
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NC Office of the State Controller
Summary of New accounts and Account changes to NCAS Chart of Accounts during Fiscal Year 2005-2006
NCAS
Account # SIG Account title NCAS Account Title (25 Char) Definition/Explanation Date
11XXXX - Current Assets
113230 Retailer Accounts Receivable RETAILER ACCTS RECEIVABLE Requested by NC Education Lottery 3/27/2006
113231 NSF Receivable NSF RECEIVABLE Requested by NC Education Lottery 3/27/2006
113232 NSF Fee Due NSF FEE DUE Requested by NC Education Lottery 3/27/2006
21XXXX - Current Liabilities
211120 Prize Liability PRIZE LIABILITY Requested by NC Education Lottery 3/27/2006
211121 Low Tier Prize Liability LOW TIER PRIZE LIABILITY Requested by NC Education Lottery 5/22/2006
211950001 Fed Inc Tax w/holding on Prize $600 - $5000 for US Citizen 28% FED W/H PRZ <=5000 US CTZ Requested by NC Education Lottery 3/27/2006
211950002 Fed Inc Tax w/holding on Prize >$5000 for US Citizen 25% FED W/H PRZ >5000 US CTZN Requested by NC Education Lottery 3/27/2006
211951001 State Inc Tax withholding on Prize for US Citizen 7% STATE W/H PRZ US CITIZEN Requested by NC Education Lottery 3/27/2006
211953001 Fed Inc Tax w/holding on Prize for Nonresident Alien 30% FED W/H PRZ NONRES ALIEN Requested by NC Education Lottery 3/27/2006
211953002 State Inc Tax w/holding on Prize for Nonresident Alien 7% STAT W/H PRZ NONRES ALIEN Requested by NC Education Lottery 3/27/2006
211999 Accounts Payable Clearing AP ACCRUAL CLEARING OSC has phased out the use of the ACC mini chart 7/27/2005
Stop using of accounts accrual indicator, which would create Remove
an accrual entry to this clearing account in the 13th from SIG
& Remove period accrual process. Agencies should instead
from SIG use another specific accrual indicator. If the exact
payable account is not known, use A10 (for acct
211100 Accounts Payable) during the flagging
process, then after the accrual injection, a
reclassification entry to the correct payable account
can be made if necessary.
43XXXX - Revenues
432992 State aid - Lottery Proceeds STATE AID-LOTTERY PROCEED Requested by OSC and UNC-GA to record the 4/26/2006
Lottery proceeds for SEAA. This acct should not
be used by primary government agencies because
lottery proceeds will be recorded as transfers.
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432996 & Provider match PROVIDER MATCH To clarify purpose of accts, new definition for 2/8/2006
432996001 Provider match - LEA PROVIDER MATCH-LEA existing accts added by OSC w/ input by DHHS:
Provider match represents the revenue offset when
Add expenditures are grossed up for the local share to
Definition; show the total cost of programs (paper
Not new entry/noncash transactions). For example, DHHS
accts Div of Medical Assistance uses acct 432996 with
the Medicaid program. These accts may be used
for monthly accounting, but for year-end reporting,
the expenditures are reduced by the amt of the
provider match (eliminated against each other) and
the 6/30 balances in these accts must be zero.
432996002 Provider match - Enhanced CPE (Certified PROV MATCH-ENHANCED CPE Requested by DHHS Controller's office. Same 5/8/2006
Public expenditures) definitions above apply. definitions
432996003 Provider match - DSH (Disproportionate share) PROV MATCH-DSH CPE Requested by DHHS Controller's office. Same 5/8/2006
definitions above apply. definitions
432996004 Provider match - QPH Match (Qualified public PROV MATCH-QPH MATCH Requested by DHHS Controller's office. Same 5/8/2006
hospital) definitions above apply. definitions
434131007 Vendor Direct Sales VENDOR DIRECT SALES Requested by ITS; subacct under 7/25/2005
434131 Telephone/Telecommunication
sales and services.
434131008 Federal Funds Participation Refund TELECOM SVC FFP REFUND Requested by ITS; subaccount under 434131 7/27/2005
Telephone/Telecommunication sales and services.
To record the portion of revenues collected that are
refunded under the Federal Funds Participation
program; this acct identifies Federal refunds for
audit purposes and the portion of receipts that
were over collected for agencies receiving Federal
funds.
434196 Sales Commissions SALES COMMISSIONS Requested by Wildlife to record commissions on 4/13/2006
sales of DENR Licenses
434390003 Other Sales - Consignment Revenue OTH SALES-CONSIGNMENT REV Requested by NC Wildlife Commission 2/21/2006
434700 Lottery Ticket Sales LOTTERY TICKET SALES Requested by NC Education Lottery 3/27/2006
434700001 Lottery - Free Tickets LOTTERY-FREE TICKETS Requested by NC Education Lottery 3/27/2006
434700002 Lottery - Promotional Tickets LOTTERY-PROMOTIONAL TKTS Requested by NC Education Lottery 3/27/2006
434700004 Lottery - Damaged Tickets LOTTERY-DAMAGED TKTS Requested by NC Education Lottery 3/27/2006
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435100133 Scale Technician License Fee SCALE TECH LICENSE FEE Requested by Dept of Agriculture; New subacct 8/15/2005
under Business License Fees
435200029 Sales-Hook and Line Fishing/CRFL (Coastal SALES-HOOK&LINE FISH/CRFL Requestd by NC Wildlife Resource Commission on 2/8/2006
title chng Recreational Fishing License) behalf of DENR. Subacct under NonBusiness
Permit/License Fee. For both DENR & Wildlife.
435200031 Sales-Special Device Fishing/Unified SALE-SPEC DEV FISH/UNIFID Requestd by NC Wildlife Resource Commission. 12/20/2005
Subacct under NonBusiness Permit/License Fee
435200032 Sales-Hook and Line Fishing/Unified SALE-HOOK&LINE FISH/UNIFI Requestd by NC Wildlife Resource Commission. 12/20/2005
Subacct under NonBusiness Permit/License Fee
435200033 Sportsman’s Unified License-Adult SPRTSMN UNIFIED LIC-ADULT Requestd by NC Wildlife Resource Commission. 12/20/2005
Subacct under NonBusiness Permit/License Fee
435200034 Lifetime Unified Sportsman-Infant LIFE UNIFIED SPORT-INFANT Requestd by NC Wildlife Resource Commission. 12/20/2005
Subacct under NonBusiness Permit/License Fee
435200035 Lifetime Unified Sportsman-Youth LIFE UNIFIED SPORT-YOUTH Requestd by NC Wildlife Resource Commission. 12/20/2005
Subacct under NonBusiness Permit/License Fee
435200037 Lifetime Unified Fishing License LIFE UNIFIED FISHING LIC Requestd by NC Wildlife Resource Commission. 12/20/2005
Subacct under NonBusiness Permit/License Fee
435200038 Lifetime Unified Sportsman License Non-Resident LIFE UNIFIED SPORT-NONRES Requestd by NC Wildlife Resource Commission. 12/20/2005
Subacct under NonBusiness Permit/License Fee
435810 Resident Tuition RESIDENT TUITION Requested by Universities/Office of the President. 7/2/2005
Not new Old title was Tuition/Fees - Resident. This revised
acct should now be used to record just tuition; fees
but should be recorded in another 4358XX acct as
Revised appropriate.
acct
435811 Resident Elderly Tuition Waivers RES ELDERLY TUITION WAIVE Requested by Universities/Office of the President. 7/2/2005
Note: This waiver acct is a contra-revenue that will
carry a debit balance, but still roll with tuition and
fees on the operating statement.
435812 Resident Tuition Surcharge RES TUITION SURCHARGE Requested by Universities/Office of the President. 7/2/2005
435820 Non-Resident Tuition NON-RESIDENT TUITION Requested by Universities/Office of the President. 7/2/2005
Not new Old title was Tuition/Fees - Non-Resident. This
revised acct should now be used to record just
but tuition; fees should be recorded in another 4358XX
Revised acct as appropriate.
acct
435821 Non-Resident Special Talent Waivers NON-RES SPEC TAL WAIVERS Requested by Universities/Office of the President. 7/2/2005
Note: This waiver acct is a contra-revenue that will
carry a debit balance, but still roll with tuition and
fees on the operating statement.
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435822 Non-Resident Graduate Assistant Waivers NON-RES GRAD ASST WAIVERS Requested by Universities/Office of the President. 7/2/2005
Note: This waiver acct is a contra-revenue that will
carry a debit balance, but still roll with tuition and
fees on the operating statement.
435823 Non-Resident Tuition Surcharge NON-RES TUITION SURCHARGE Requested by Universities/Office of the President. 7/2/2005
435829 Nonresident Military Tuition NONRES MILITARY TUITION Requested by Universities/Office of the President. 7/7/2005
Invalid Effective 7/1/05, this special tuition rate is no Invalid
longer applicable, therefore acct should not be
used and has been identified as invalid.
435831 Extension Instruction Fee EXTENSION INSTRUCTION FEE Requested by Universities/Office of the President. 7/2/2005
435832 Application Fee APPLICATION FEE Requested by Universities/Office of the President. 7/2/2005
435833 Education/Technical Fee EDUCATION/TECHNICAL FEE Requested by Universities/Office of the President. 7/2/2005
435834 Special Fees SPECIAL FEES Requested by Universities/Office of the President. 7/2/2005
435900065 Safety Training Fees SAFETY TRAINING FEES Requested by Dept of Labor; New subacct under 8/18/2005
Other Licenses, Fees and Permits
435900066 Form 21/26 Review Fee FORM 21/26 REVIEW FEE Requested by Dept of Commerce & added to 1/25/2006
NCAS 9/2/05 -not updated on SIG until Jan 2006;
New subacct under Other Licenses, Fees and
Permits
435900067 Retailer Communication Fee RETAILER COMMUNICATN FEE Requested by NC Education Lottery 3/27/2006
435900068 Debt Setoff Fee DEBT SETOFF COLLECTN FEE Requested by NC Education Lottery 3/27/2006
435900069 Stolen Ticket Fee STOLEN TICKET FEE Requested by NC Education Lottery 3/27/2006
437113 Insurance Recoveries INSURANCE RECOVERIES Definition added: This account should be used by 6/6/2006
New governmental funds only. Proprietary funds should
use acct 437116 Insurance Recoveries -
definition Nonoperating.
added and Change in definition and classification of account
change in by OSC because of implementation of GASB
classificati Statement 42 effective for year end 6/30/06. This
account now will be shown in the "other financing
on of acct
sources/uses" section of the governmental
for yr-end operating statement rather than with miscellaneous
reporting revenue in accordance with GASB 42.
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437300 Indirect (Overhead) Cost Receipt INDIRECT(OVERHD) COST REC To clarify the purpose/use of accounts 437300 and 2/21/2006
Add 535640, new definition added by OSC:
The indirect cost receipt account should be used in
Definition; conjunction with the indirect cost expenditure
Not New account 535640 to prepare noncash revenue and
Acct expenditure entries to track overhead costs for
grant accounting. These accounts may carry
balances for monthly accounting, but at 6/30, the
revenue balance should be eliminated against the
corresponding indirect cost expenditure account
balance (account 535640) to zero out the accounts
for year-end reporting.
437993 Electronic/Digital Transaction Fee ELECTRON/DIGITAL TRAN FEE Change to CAFR classification made by OSC: 6/27/2006
437994 Returned Check Fee RETURNED CHECK FEE Instead of rolling to Miscellaneous revenue, OSC
has changed these two accounts to roll to "Fees,
Change in Licenses,and Fines" on all DSS operating
CAFR statements effective for year end 6/30/06. When
classificati these accounts were first established years ago,
on they were set up as miscellaneous, but we did not
realize how large these amounts would become.
For the past few years as these accounts have
grown, they have been reclassified in special
revenue funds for CAFR presentation as Fees
rather than Miscellaneous. This change to DSS
will take care of this reclassification issue.
53XXXX - Expenditures
531230 SPA LEO Salaries & Wages - University SPA-LEO SALARIES-UNIV Requested by DENR, but will be required for all 9/16/2005
531231 SPA LEO Salaries & Wages - Appropriated SPA-LEO SALARIES-APPRO agencies/univ who have law enforcement officers
who have power of arrest and receive the
531232 SPA LEO Salaries & Wages - Receipts SPA-LEO SALARIES-RECPT additional 5% in retirement.
531233 SPA LEO Salaries & Wages - Undesignated SPA-LEO SALARIES-UNDESIG
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531451 Dual Employment Wages - Appropriated (Not DUAL EMPL WAGES - APPRO Noted by OSC during review of dual employment 7/15/05
Invalid; Used) procedures. Dual employment wages will always Invalid
have a source from another agency, and therefore
Remove will be receipts but never approp. Had already
acct from indicated on SIG that acct should not be used, but
SIG now removing it from SIG and also inactivating the
acct on the master company AAAA so that it can
not be added to agency charts.
531575 Employee Assistance Program EMPLOYEE ASSISTANCE PROGR In the past, the Employee Assistance Program 1/26/2006
(EAP) was a benefit provided free of charge to
state employees by the Office of State Personnel.
The program provided free consultation to
employees needing counseling for various
reasons. Because of funding cuts, the EAP has
now been out-sourced and agencies may elect to
contract with an outside provider for EAP services.
In late Dec and Jan, OSC analysts began receiving
questions from agencies about which account to
use to charge these expenditures. Based on
discussions with the agencies and information
provided by the agencies (Labor, Juvenile Justice,
Community Colleges, OSC and also OSC Central
Payroll), the OSC chart committee decided it would
be best to establish a new statewide account to
charge the expenditures for the Employee
Assistance Prog.
532110019 Sheriff – Contracts LEGAL-SHERIFF-CONTRACTS Requested by DHHS-Div of Social Services, for 12/20/2005
child support enforcement. Subaccount under
legal services
532110020 Sheriff – Out-of-state LEGL-SHERIFF-OUT-OF-STATE Requested by DHHS-Div of Social Services, for 12/20/2005
child support enforcement. Subaccount under
legal services
532110021 Judges - Other LEGAL SVCS-JUDGES-OTHER Requested by Admin Office of the 7/7/2005
Courts; subacct under 532110 Legal
532110032 Transcripts, Records and Briefs LEGAL SVC-TRANS REC/BRIEF Requested by Admin Office of the 7/7/2005
Courts; subacct under 532110 Legal
532110033 Court Exhibits LEGAL SVC-COURT EXHIBITS Services
Requested by Admin Office of the 6/19/2006
Courts; subacct under 532110 Legal
532110042 Appellate Record LEGAL-APPELLATE RECORD Services
Requested by Admin Office of the 6/2/2006
Courts; subacct under 532110 Legal
Services
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532131005 Hospital Medical Services Body Storage HOSP MED SER-BODY STORAGE Requested by DHHS-Public Health. Subacct under 4/24/2006
Hospital Medical Services
532170016 Agent/Retailer Commissions AGENT/RETAILER COMMISSION Title change to existing acct requested 3/27/2006
new title by NC Education Lottery
532170018 Admin Svc-Transaction Fee ADMIN SVC-TRANSACTION FEE Requested by DENR 2/8/2006
532170019 Admin Svc-Employee Background Verification ADM-EMPLOYEE BACKGRND CK Requested by DHHS Controller's Office 2/21/2006
532170020 Admin Svc-Independent Contractor Background ADM-INDEP CONTR BKGRND CK Requested by DHHS Controller's Office 2/21/2006
Verification
532170021 Admin Svc-Vendor Commission ADMIN SVC-VENDOR COMMISSN Requested by NC Educ Lottery for weekly 4/26/2006
payments to contracted vendor based on % of
sales.
532186001 Security - Surveillance Services SECURITY-SURVEILLANCE SVC Requested by DENR; Subacct under 532186 11/30/2005
Security Services
532196 Restoration Services RESTORATION SERVICES Requested by DENR. This account is for water and 11/30/2005
wetlands restoration and may also include
restoration services for objects other than buildings
or other structures; use accounts 5323XX for
repair/renovation to buildings and other equipment
and account 534441 for restoration/renovation to
other structures.
532196001 Restoration - Design Services RESTORATION-DESIGN SVCS Requested by DENR 11/30/2005
532196002 Restoration - Full Delivery Services RESTORATN-FULL DELIV SVCS Requested by DENR 11/30/2005
532196003 Restoration -Maintenance & Monitoring RESTORATN-MAINTEN&MONITOR Requested by DENR 11/30/2005
532196004 Restoration - Construction/Repair RESTORATN-CONSTRUC/REPAIR Requested by DENR 11/30/2005
Requested by NC Education Lottery 5/12/2006
532197 Gaming Systems Services GAMING SYSTEMS SERVICES
532199016 Land Improvement Plans/Studies MISC-LAND IMPROVMNT STUDY Requested by DENR; Subacct under 532199 11/30/2005
Miscellaneous Contractual Services
532199017 Water Improvement Plans/Studies MISC-WATER IMPROVMT STUDY Requested by DENR; Subacct under 532199 11/30/2005
Miscellaneous Contractual Services
532199018 Mapping Services MISC-MAPPING SERVICES Requested by DENR; Subacct under 532199 11/30/2005
Miscellaneous Contractual Services
532199019 Appraisal Services MISC-APPRAISAL SERVICES Requested by DENR. This account is for 11/30/2005
appraisals other than for land or buildings; use
account 534130 APPRAISALS&SURVEYS-LAND
for land and account 534230 APPRAISAL FEES-
BLDG for buildings.
532199020 Environmental Testing Services MISC-ENVIRON TESTING SVCS Requested by DENR; Subacct under 532199 11/30/2005
Miscellaneous Contractual Services
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532199021 Marketing Services MISC-MARKETING SERVICES Requested by DENR; Subacct under 532199 11/30/2005
Miscellaneous Contractual Services
532199022 Video Production Services MISC-VIDEO PRODUCTION SVC Requested by DENR; Subacct under 532199 11/30/2005
Miscellaneous Contractual Services
532199023 Photography Services MISC-PHOTOGRAPHY SERVICES Requested by DENR; Subacct under 532199 11/30/2005
Miscellaneous Contractual Services
532199025 Multipurpose Group Home Services MISC-MULTIPURP GROUP HOME Requested by Dept of Juvenile Justice; Subacct 1/25/2006
under 532199 Miscellaneous Contractual Services
532199026 Wilderness Camping Services MISC-WILDERNESS CAMPING Requested by Dept of Juvenile Justice; Subacct 1/25/2006
under 532199 Miscellaneous Contractual Services
532339 Repairs - Voice Communications equipment REPAIR-VOICE COMMUN EQUIP Requested by Admin Office of the Courts; new 6- 6/2/2006
digit acct
532410001 Maintenance-Buildings-HVAC MAINT AGREEMNT-BLDG-HVAC Requested by DENR 11/30/2005
532530900 Workshop/Conference Expense WRKSHOP/CONF-OTHER DP EQU Requested by DPI. See 6 digit acct for detail 2/8/2006
532534900 Workshop/Conference Expense WRKSHOP/CONF-PC/PRINTER Requested by DPI. See 6 digit acct for detail 2/8/2006
532810 Bundled Voice/Data BUNDLED VOICE/DATA To record single service offering that provides both 6/1/2006
voice and data over IP (Internet Protocol) network.
(For financial statement presentation, rolls with
communication under services.)
Requested by UNC-Chapel Hill. OSC consulted
with ITS and ITS concurred with need for new acct
and title and definition of acct.
532817900 Workshop/Conference Expense WRKSHOP/CONF-INTERNET SVC Requested by DPI. See 6 digit acct for detail 2/8/2006
532850002 Printing - advance sheets PRINTING-ADVANCE SHEETS Requested by AOC for additional printing needs 6/2/2006
532860001 Events Sponsorships ADVERTIS-EVENTS SPONSRSHP Requested by NC Educ Lottery; subacct under 5/3/2006
Advertising
532860002 Sports sponsorships ADVERTIS-SPORTS SPONSRSHP same as above 5/3/2006
532860003 Point of sale ADVERTIS-POINT OF SALE same as above 5/3/2006
532860004 Premium items ADVERTIS-PREMIUM ITEMS same as above 5/3/2006
532860005 Radio/Traffic alerts ADVRTIS-RADIO/TRAFIC ALRT same as above 5/3/2006
532860006 Television ADVERTIS-TELEVISION same as above 5/3/2006
532860007 Newspaper ADVERTIS-NEWSPAPER same as above 5/3/2006
532860008 Outdoor billboard ADVRTIS-OUTDOOR BILLBOARD same as above 5/3/2006
532860009 Web ads - Internet ADVERTIS-WEB ADS-INTERNET same as above 5/3/2006
532860010 Tactical mall/Cinema (unique marketing ADVRTIS-TACTIC MALL/CINEM same as above 5/3/2006
opportunities; gorilla items)
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532941 Educational Assistance Program, Taxable EMP EDUCATION ASSIST PROG Even though these accounts are in the "Other 6/6/2006
532942 Other Employee Training Exp, Nontaxable OTHER EMP EDUCATIONAL EXP Services" area of the chart of accounts, accts
532950 and 532951 were already classified as
532950 Employee Moving Expenses EMP MOVING EXPENSES Employee Benefits on all operating statements.
532951 Staff Tuition Waiver, Resident/Nonresident STAFF TUITION WAIVER Accts 532941 and 532942 also should roll to
Employee Benefits instead of to Other Services on
all operating statements for year-end reporting.
This change is effective for year-end 6/30/06. The
chart of accounts on the SIG has been updated
with a new definition and these accts have also
been added to the 5315XX Employee Benefit
Costs area of the chart of accts.
533530001 Mental Health Incentives REHAB SUPP-MENT HLT INCEN Requested by Dept of Correction, Inmate Welfare 9/30/2005
Company
533530002 Hortitherapy REHAB SUPP-HORTITHERAPY Requested by Dept of Correction, Inmate Welfare 9/30/2005
Company
533900425 Landscape Materials LANDSCAPE MATERL/SUPPLIES Requested by Dept of Correction, Inmate Welfare 9/30/2005
Company
534XXX Property, Plant & Equipment
534539002 Jackpot digits OTH EQUIP-JACKPOT DIGITS Requested by NC Educ Lottery;subacct under 5/3/2006
Other Equipment
534539003 Instant ticket dispenser OTH EQ-INSTNT TKT DISPNSR Requested by NC Educ Lottery;subacct under 5/5/2006
Other Equipment
5352XX Pension and Benefit Claim Payments
535113001 Court Costs – Civil Complaint filing fees COURT-CIVL COMPLAINT FILE Requested by DHHS-Div of Social Services, for 12/20/2005
child support enforcement. Subaccount under
Court costs
535113002 Court Costs – Voluntary Support Agreements COURT-VOLUN SUPP AGREEMNT Requested by DHHS-Div of Social Services, for 12/20/2005
child support enforcement. Subaccount under
Court costs
535113002 Court Costs – GS 7A-308A-18 Fees (Child COURT-GS 7A-308A-18 FEES See above original request also. Change in title 4/12/2006
title Support Enforcement) requested by DHHS-Controller's Office and DSS
Budget Office to better identify acct to track all
change associated fees.
535210 Pension Fund Payments PENSION FUND PAYMENTS Account definition updated by OSC: 7/27/2005
Updated Pension payments for State recognized
definition defined benefit and defined contribution
plans.
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535219 Other Pension/Supplements OTHER PENSION/SUPPLEMENTS Account title & definition updated by OSC: 7/27/2005
Updated Pension-like payments or supplements not related
to the State recognized defined benefit and defined
title & contribution plans. (Old title: Other Non-Employee
definition Pensions)
535231 Special Separation Allowance SPECIAL SEPARATION ALLOW OSC determined that this acct has never been 7/27/2005
Remove used and is not necessary; correct acct is 535232 Remove
acct from
acct from SIG
SIG
535232 LEO Separation Allowance LEO SEPARATION ALLOWANCE Account definition added by OSC: 7/27/2005
Added To record the payment of special separation
allowance benefits to retired law enforcement
Definition officers under the provisions of General Statute
143-166.41.
535233 Retirement Supplement RETIREMENT SUPPLEMENT Note added by OSC: 7/27/2005
Stop Beginning 7-1-05, agencies should stop using this Stop using,
account. Instead, agencies must use either add note
Using, add 535210, 535219, or 535232 as appropriate.
note
535630 Capital Asset Writedowns CAPITAL ASSET WRITEDOWNS Updated by OSC. To record capital asset 2/21/2006
Updated impairments in accordance with GASB Statement
42, Accounting and Financial Reporting for
title & New Impairment of Capital Assets and for Insurance
definition Recoveries , which is effective beginning with year
end 2006. The writedown is defined as an
operating expense for proprietary funds. The
former account title for this account was Fixed
asset writedowns. The title has been updated to
reflect current terminology and the definition added
to indicate the account should be used by
proprietary funds - see change in account 535631
below also.
535631 Fixed asset Writedowns - nonoperating (Invalid FIXED ASSET WRTDWNS-NONOP Updated by OSC. This account is no longer valid 2/21/2006
Change to effective for year end 6/30/2006) because GASB Statement 42 now defines capital
asset writedowns as operating expenses for
Invalid, proprietary funds. Use acct 535630 instead.
stop using
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535640 & Indirect (Overhead) Costs INDIRECT (OVERHEAD) COSTS To clarify the purpose/use of accounts 437300 and 2/21/2006
535640001 Indirect Cost Prior Year Adjustment INDIRECT COST PR YEAR ADJ 535640, new definition added by OSC:
The indirect cost expenditure account(s) should be
Added used in conjunction with the indirect cost receipt
Definition account 437300 to prepare noncash revenue and
expenditure entries to track overhead costs for
grant accounting. These accounts may carry
balances for monthly accounting, but at 6/30, the
expenditure balance should be eliminated against
the corresponding indirect cost receipt account
balance (account 437300) to zero out the accounts
for year-end reporting.
535980 Lottery Prize Expense LOTTERY PRIZE EXPENSE Requested by NC Education Lottery 3/27/2006
536XXX Aid & Public Assistance On 8/23/05, the 536XXX Aid & Public assistance
accts were revised at the request of central
manager agencies (OSA, OSBM, OSC). It was
necessary to establish separate accts to
distinguish between payments to governmental
versus nongovernmental organizations. All
agencies will need to analyze their expenditures in
these areas and determine which accounts will
need to be reclassified based on whether the
recipient is a governmental or nongovernmental
organization. See SIG for account definitions.
5361AA Public Assistance/Entitlement Payments PUB ASSIST/ENTITLE PAY Effective 9/30/05, this account was changed back 9/30/2005
to the original title and definition and is excluded
from the governmental/nongovernmental split.
To Nongovernmental Organizations (NGOs)
536CAA Cost Reimbursements to NGOs NGO COST REIMBURSEMNTS New acct 8/23/2005
536DAA Formula Grants to NGOs NGO FORMULA GRANTS New acct 8/23/2005
536EAA Discretionary Grants to NGOs NGO DISCRETIONARY GRANTS New acct 8/23/2005
536FAA Statutory Distributions to NGOs NGO STATUTORY DISTRIBUTNS New acct 8/23/2005
536GAA Directed Grants to NGOs NGO DIRECTED GRANTS New acct 8/23/2005
536HAA Loans to NGOs NGO LOANS New acct 8/23/2005
5368XX Note - No change to 5368XX Educational Awards and Scholarships to Students accounts
536JAA Other Aids and Grants to NGOs NGO OTHER AIDS & GRANTS New acct 8/23/2005
536J00 Other Aids and Grants to NGOs NGO OTHER AIDS & GRANTS New acct 8/23/2005
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To Governmental Organizations
5362AA Cost Reimbursements to Gov. Orgs GOV COST REIMBURSEMNTS Changed existing acct - new title 8/23/2005
5363AA Formula Grants to Gov. Orgs GOV FORMULA GRANTS Changed existing acct - new title 8/23/2005
5364AA Discretionary Grants to Gov. Orgs GOV DISCRETIONARY GRANTS Changed existing acct - new title 8/23/2005
5365AA Statutory Distributions to Gov. Orgs GOV STATUTORY DISTRIBUTNS Changed existing acct - new title 8/23/2005
5366AA Directed Grants to Gov. Orgs GOV DIRECTED GRANTS Changed existing acct - new title 8/23/2005
5367AA Loans to Gov. Orgs GOV LOANS Changed existing acct - new title 8/23/2005
536KAA Educ Awards & Scholarhips to Gov. Orgs. GOV EDUC AWARDS & SCHLHP New acct 8/23/2005
5369AA Other Aids and Grants to Gov. Orgs GOV OTHER AIDS & GRANTS Changed existing acct - new title 8/23/2005
536900 Other Aids and Grants to Gov. Orgs GOV OTHER AIDS & GRANTS Changed existing acct - new title 8/23/2005
536999 Other Aids and Grants to Gov. Orgs - Nonoperating GOV OTH GRNT & AID-NONOP Changed existing acct - new title 8/23/2005
536840 Academic Enhancement Scholarship ACADEMIC ENHANCE SCHLSHIP Revised acct title of existing acct. Old title was 7/2/2005
Academic Enhancement "School," but changed to
"scholarship" as requested for better title.
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NC Office of the State Controller
Summary of New accounts added to NCAS Chart of Accounts during Fiscal Year 2004-2005
Last new acct updates 6/24/05 in blue
NCAS
Account # SIG Account title NCAS Account Title (25 Char)
11XXXX - Current Assets
12XXXX - Noncurrent Assets
129500 Investment in Joint Venture INVSTMT IN JOINT VENTURE
21XXXX - Current Liabilities
211255 Payroll Benefits Payable Clearing PAYROLL BENEFITS CLEARING
211260 Procurement Card Clearing PROCUREMENT CARD
inactivated CLEARING
211930400 HEALTH BENEFITS PAY-#400 HEALTH BENEFITS PAY-#400
211930405 HEALTH BENEFITS PAY-#405 HEALTH BENEFITS PAY-#405
211930407 HEALTH BENEFITS PAY-#407 HEALTH BENEFITS PAY-#407
211930408 HEALTH BENEFITS PAY-#408 HEALTH BENEFITS PAY-#408
211953 Nonresident Alien Withholding NONRES ALIEN WITHHOLDING
22XXXX - Noncurrent Liabilities
43XXXX - Revenues
433201** Interest earnings on loans - General INT EARNINGS LOAN-GENERAL
Revenue
434600013 Premiums-Collision Non-auto PREMIUM-COLLISION NONAUTO
435400046 Pyhtosanitary Fees PHYTOSANITARY FEES
435500096 Utilities Fines, Penalties and UTILITIES FINE/PENALTY
Forfeitures
435900062 Pro Hac Vice Fee PRO HAC VICE FEE
435900063 Non-State ICF-MR Assessment Fee NONSTATE ICF/MR ASSESSMNT
435900064 State ICF-MR Assessment Clearing STATE ICF/MR ASSMNT CLRNG
437990019 Social Security Administration - SSA-RECOUPMENTS
Recoupments
437990020 Fish Kill Proceeds FISH KILL PROCEEDS
438052 Transfer-Lease Purchase Revenue TRSF-LEASE PURCH REV PROC
Proceeds
53XXXX - Expenditures
531462001 Monthly Longevity - Receipts EPA&SPA-LONGVTY-REC-
inactivated MONTH
531571 Disability Insurance Premiums DISABILITY INS PREM
inactivated
532195 Veterinary Services VETERINARY SERVICES
532199014 Veterinary Services (Note: see MISC-VETERINARY SERVICES
inactivated 532195 above and also 532199014
below)
532199014 Veterinary Services MISC-VETERINARY SERVICES
532199015 Intern Services MISC-INTERN SERVICES
532199024 Interpreter Services – Domestic Violence INTERPRT SVC-DOM VIOLENCE
532199034 Interpreter Services - Deaf MISC-INTERPRT SVC-DEAF
532199P01 SUBSTANCE ABUSE PREV SVCS
Substance Abuse Prevention Services
534374001 Project Inspection Fees Contract 2 BLDG-PROJ INSP FEE CONTR2
534379001 Miscellaneous Project Costs Contract 2 MISC PROJ COST-BLDG-CTR 2
534456 Water Treatment System WATER TREATMENT SYSTEM
535613 Accrued Expense Adjustment ACCRUED EXPENSE
ADJUSTMNT
535675 P-Card Clearing P-CARD CLEARING
535900003 Other Expense - ICF-MR State Owned OTH EXP-ICF/MR STATE OWND
536900** Other Aids and Grants OTHER AIDS & GRANTS
cal Year 2004-2005
Definition/Explanation Date added
Acct requested by UNC-Chapel Hill. Only agency so far 8/17/2004
that has this long-term investment. Actually needed for
6/30/04 CAFR and this acct was set up on CAFR 11P as
a new caption for the DSS report and on the 2004 CAFR.
Acct Requested by Randy Smith, OSC. This account will allow 2/2/2005
agencies to properly account for the imputed income generated by
Term Life Insurance. An interface will programmatically post amounts
to clear out imputed interest from the expenditure line item and post it
to this clearing account. The agency can then deposit the
reimbursement from Central Payroll directly to this new account.
Announcement was made on SIG New updates on 2/23/05 that this 6/24/2005
account should no longer be used because acct 535675 P-card addded to
Clearing (see below) had been set up to replace this acct. Acct spreadsheet,
211260 has been inactivated on the master company in all 3 regions but change
made in
Jan/Feb 2005
Accts 211930400 and 211930405 are existing accts; only the 11/3/2004
211930407 and 408 are new and were requested by Edith Cannady of
OSC. These liability subaccts are needed for Central payroll
processing for the health benefits interface. Many 211930XXX
subaccts have existed for the various benefit carriers but they not been
listed on the SIG. However, these are now the only current accounts
that are used and after discussion with Edith Cannady, we decided to
go ahead and just list these current subaccts on SIG. These accounts
are subaccounts under the Health benefits clearing acct 211930.
Requested by OSC - Rick Pieringer/Lisa Stubbs. This 10/7/2004
account is used to record the 30% withholding
requirement for foreign nationals that do business with
state agencies and do not provide the appropriate
withholding forms before payment is due.
Req by OSC, Darlene Langston.To account for interest earnings on 6/24/2005
loans made to other governments rather than to individuals. For reactivated
proprietary accounting, this revenue will be reported as investment
earnings in the nonoperating revenues (expenses) section of the
operating statement. For interest earnings on loans that are “program
loans” made to individuals, use acct 433200 Interest earnings on loans
– program revenue.
**Note: This acct had originally been set up in FY2002 as part of our
implementation for GASB 34. However, we later (FY2004) inactivated
the acct thinking it was not needed because all interest on loans would
be program revenue. Then for the 2004 CAFR, we received a
comment from GFOA that the loans to other governments for the EPA
revolving loan fund did not meet the definition for program loans,
therefore the interest earnings on the loans should be general revenue
rather than program. Thus the account has been reactivated.
Requested by Dept of Insurance. Subacct under 434600 10/7/2004
Insurance premiums to track premium by insurance
lines.
Requested by Dept of Agriculture. Subacct under 3/15/2005
Inspection/Exam fees to track receipts from issuance of
pyhtosanitary certificates.
Requested by Dept of Commerce. To better classify 2/7/2005
fines, penalties and forfeitures collected by the Utilities
Comm.
Requested by Admin Office of the Courts. Subacct 8/13/2004
under 435900 Other Licenses, Fees & Permits. A new
fee for out-of-state attorneys for support of the general
court of justice.
Acct requested by DHHS Controller's Office and Div of Medical 6/9/2005
Assistance. To record fees collected for the Medicaid assessment
program from non-state intermediate care facilities for mental
retardation licensed under Chapter 122C of the General Statutes.
Acct requested by DHHS Controller's Office and Div of Medical 6/9/2005
Assistance. To record fees collected from Div of Mental Health for the
Medicaid assessment program for State ICF/MR facilities licensed
under Chapter 122C of the General Statutes. (Use acct 435900063 for
non-state.) This acct is for monthly reporting purposes. The balance
of this acct must be zeroed out in the 13th period (6/30) and
reclassified to a 5383XX contra-expense acct for year end GAAP
reporting.
Note: OSC manager Anne Godwin spoke with Daphne Lyon, OSBM
analyst for DHHS about this acct request. Daphne also confirmed this
information with OSBM's Tom Newsome. It was agreed that this acct
should be established as a fee acct even though it is being paid by one
DHHS division to another. OSBM wants to see this acct on the Fee
report because it is a required fee by Medicaid. OSC has set the acct
up as a clearing acct to indicate that it must be reclassified for year
end GAAP reporting.
Requested by DHHS-Budget & Analysis. Subacct under 8/19/2004
437990 Other Miscellaneous Revenue - Program. To
budget and track SSA receipts.
Requested by Wildlife Resources Comm. Subacct under 9/24/2004
437990 Other Miscellaneous Revenue - Program. To
track & report receipts.
Acct requested by OSC. This account will be used only by primary 11/10/2004
government agencies to record the transfer of lease-purchase revenue
proceeds from OSBM. This account should not be used by universities
or other component units. This acct, along with the 438051 Transfer
for COPS, will help management and agencies to distinguish between
CI projects supported by various types of debt. This acct will also
enhance reconciliation between OSBM and the individual agencies.
Acct brought to our attention by Edith Cannady, OSC. 6/1/2005
Acct has never been used by any agency; is not needed, inactivated
so inactivated to prevent any agency from using by
mistake. Also requested on 6/1/05 for acct to be
removed from chart of accts on the SIG.
Brought to attention of chart committee by OSC Terri Noblin. Acct 6/24/2005
questioned by Joyce Boni of OSA during audit of State Treasurer. inactivated
After OSC research, this acct has not been used since 2001 and that
was for small amts by a university; it has been determined that
agencies do not need this account to record this activity. The acct has
been made inactive on the NCAS master company and request made
to remove acct from the SIG. We will remove this acct from DSS and
note that it should be invalid if used by mistake by a university or one
of the few agencies that had already added this acct to their chart of
accts.)
Requested by NC State Univ. Note - see acct 5/3/2005
532199014 below. Although we had just set up this
subacct for the same exp this year we approved this
request for the 6 digit acct because the universities are
unable to use the 9 digit subaccts. Contacted Jeannie
Betts with DENR and requested DENR to stop using the
532199014 subaccct and begin using the new 6 digit
acct. Jeannie indicated they would begin using the new
532195 acct by the end of this fiscal year.
Note: This subacct was inactivated on 5/9/05 after 5/9/2005
checking DSS and noting that DENR was the only inactivated
agency that had used the acct thus far. Inactivating the
acct prevents any other agencies from adding this 9 digit
subacct to their chart of accts. Also requested on 5/9/05
that this subacct be removed from the chart of accts on
the SIG.
Both requested by DENR. Subaccts under 532199 11/29/2004
Miscellaneous Contractual Services.
Both requested by AOC. Subaccts under 532199 6/2/2005
Miscellaneous Contractual Services.
Requested by DHHS-Div Mental Health/DD/SAS 4/5/2005
Requested by DHHS-Dorothea Dix Hospital 5/9/2005
Requested by DHHS-John Umstead Hospital 6/13/2005
New Prop, Plant & Equip acct under Other Structures & 8/25/2004
Improvements. Acct requested by Dept of Administration-
Fiscal Management to track specific CI Expenditures for
purchase of a water treatment system.
This account should be used only by universities. This account will not 12/13/2004
have a budget. In addition, per State Budget the June 29 and June 30
balance for this acct must be zero before the university can close and
certify the month of June. Acct was requested by UNC-Pembroke on
behalf of all univ implementing the new Banner system this year.
Banner is an accrual basis system and the universities will use this
new acct to adjust for the change in payables to achieve cash basis for
monthly reporting.
This account relates to agencies using the P-card. The P-card charges 10/7/2004
are actual expenses that remain in a clearing account until the receipt
has been given to a reconciler who moves the charge to the
appropriate expense account. No budget should ever be associated
with this account. In addition, the account balance must be zero each
June 29 before the agency can close and certify the month of June.
Requested by DHHS-Controller's Office and Div of Mental Health. For 6/9/2005
fees paid by Div of Mental Health to the Div of Medical Assistance as
required by the Medicaid Assessment Program for state-owned
ICF/MR facilaties. (See corresponding accts 435900063 and
435900064.)
**Note: This is not a new acct; just the title and definition 6/16/2005
are being revised on the SIG to help clarify how it is to be
used. (Old SIG title was "Used by universities only.") This
acct is classified as an operating expense for proprietary
accounting, while acct 536999 is used for nonoperating.
Proprietary funds should not use the 5369AA acct with
any other last two digits because the proprietary
operating statement CAFR 53P is not structured for any
other 5369XX accounts at this time.
NC Office of the State Controller
Summary of New accounts added to NCAS Chart of Accounts during Fiscal Year 2003-2004
Last new acct added 5/14/04 and no more new accts added thru June 30, 2004
NCAS
Account # SIG Account title NCAS Account Title (25 Char)
11XXXX - Current Assets
112121** Cash with Fiscal Agent NON-TREAS-CSH W/FISC AGT
114700** Due from State of NC Component Units DUE FRM ST OF NC COMP UNT
(old title Due from Component Units)
114800 Due from Agency/Institution Component DUE FRM AGCY/INST CMP UNT
Unit
21XXXX - Current Liabilities
212600** Due to State of NC Component Units DUE TO ST OF NC COMP UNIT
(old title Due to Component units)
212700 Due to Agency/Institution Component DUE TO AGCY/INST COMP UNT
Units
216100** Revenue bonds payable REVENUE BONDS PAYABLE
216105 Certificates of Participation Payable CERTIF OF PARTICIPA PAYAB
219102** Anticipation Notes ANTICIPATION NOTES
22XXXX - Noncurrent Liabilities
226100** Revenue bonds payable REVENUE BONDS PAYABLE
226101 General Obligation bonds payable GEN OBLIG BONDS PAYABLE
226102 Lease-purchase revenue bonds LSE-PURCH REV BNDS PAYABL
payable
226130** Unamortized charge – refunding bonds UNAMORT CHG-REFUNDNG
BOND
43XXXX - Revenues
432993 State Aid – Certificates of Participation STATE AID-CERTIF OF PART
(COPS)
432996001 Provider Match - LEA PROVIDER MATCH-LEA
434120001 Transportation – Aviation Services TRANSPORT-AVIATION SVCS
434190004 Other – Equipment Usage Fees OTHER-EQUIPMNT USAGE FEES
434420001 Equipment Rental - Strollers EQUIP RENTAL-STROLLERS
434500005 Sale of Land - Others SALE OF LAND-OTHERS
435100102** Radioactive Materials Fee RADIOACTIVE MATERIALS FEE
435100122 Adult Care Home License Fee ADULT CARE HOME LIC FEE
435100123 Hospital License Fee HOSPITAL LICENSE FEE
435100124 Nursing Home License Fee NURSING HOME LICENSE FEE
435100125 Mental Health Facility License Fee MENT HLTH FACILTY LIC FEE
435100126 Other Facility License/Certification Fee OTHER FACILITY LIC/CERTIF
435100127 Home Care Agency License Fee HOME CARE AGENCY LIC FEE
435100128 Mental Health Lic. Fee ICFMR < 6 Beds MH LIC FEE ICFMR<6 BEDS
435100129 Mental Health Lic. Fee NonICFMR < 6 Beds MH LIC FEE NONICFMR<6BEDS
435100130 Mental Health Lic. Fee NonICFMR > 6 Beds MH LIC FEE NONICFMR>6BEDS
435100131 Mental Health Lic. Fee ICFMR > 6 Beds MH LIC FEE ICFMR>6 BEDS
435100132 Private Personnel Service License PRIV PERSONNEL SERVIC LIC
435200019** Sales-Hunting License SALES-HUNTING LICENSE
435400043 Companion Animal Cultures COMPANION ANIMAL CULTURES
435400044 Necropsy Disposal NECROPSY DISPOSAL
435400045 Cytology Tests CYTOLOGY TESTS
435500064** Arbitration Fees ARBITRATION FEES
435500095 Unlawful sale/purchase of fish UNLAW SALE/PURCH OF FISH
435590** Tobacco Settlement TOBACCO SETTLEMENT
435700006 Vehicle Access Fee VEHICLE ACCESS FEE
435700007 Admission – Special Event ADMISSION-SPECIAL EVENT
435829 Nonresident Military Tuition NONRES MILITARY TUITION
435900057 Construction Project Review Fee CONSTRUCTION PROJ REV FEE
435900058 Compromised Settlement Fees – IT COMPROMSD SETTL FEE-IT EQ
Equipment
435900059 Newborn Screening Fees NEWBORN SCREENING FEES
435900060 Pap Smear Fees PAP SMEAR FEES
435900061 Annual Report Filing Fee ANNUAL REPORT FILING FEE
437210 Proceeds – General Obligation Bonds PROCEEDS-GEN OBLIG BONDS
437211** Proceeds – Revenue Bonds PROCEEDS-REVENUE BONDS
437217 Proceeds – Lease-purchase revenue PROCEED-LSE-PURCH REV BND
bonds
438051 Transfer – Certificates of Participation TRSF-CERTIFICATES OF PART
(COPS
53XXXX - Expenditures
531574 Additional Employee Benefits ADDITIONL EMPLYEE BENFITS
531625** ShortTerm Disabil Pmnts-Undes/Univ ST DISABIL-UNDESIG/UNIV
531627 ShortTerm Disabil Pmnts-Approp ST DISABILITY PMT-APPROP
531628 ShortTerm Disabil Pmnts-Recpts ST DISABILITY PMT-RECEIPT
532110004** Private Investigators – Capital LEGAL-PRIV INVEST-CAPITAL
532110024 Private Investigators – Non-Capital LEGAL-PRIV INVST-NONCAPTL
532110034 Mitigators - Capital LEGAL-MITIGATORS-CAPITAL
532110044 Mitigators – Non-Capital LEGAL-MITIGATOR-NONCAPITL
532110007** Legal Counsel – Adult Superior Court LEGAL COUNSL-ADULT SUP CT
532110027 Legal Counsel – Adult District Court
(new title) LEGAL COUNSL-ADLT DSTR CT
532110008** Legal Counsel – Capital Trial LEGAL COUNSL-CAPITL TRIAL
532110018 Legal Counsel – Capital Appeals LEGAL COUNSL-CAPTL APPEAL
532110028 Legal Counsel – Non-Capital Appeals LEGAL COUNSL-NONCPTL APPL
532110038 Legal Counsel – Capital Post LEGL CNSL-CPTL POST CNVCT
532110012** Expert Witness – Capital
Conviction LEGAL-EXPERT WITNS-CAPITL
532110022 Expert Witness – Non-Capital LEGAL-EXPRT WITNS-NONCPTL
532110017 Legal Counsel - Contracts LEGAL COUNSEL-CONTRACTS
532170017 Admin Svc-Enrollment Fees ADMIN SVCS-ENROLLMENT FEE
532199013 Real Estate Services REAL ESTATE SERVICES
534110005 Land Acquisition Costs - Other LAND ACQUISITION-OTHER
534335001 Roofing Contract 2 BLDG-ROOFING CONTRACT 2
534335002 Roofing Contract 3 BLDG-ROOFING CONTRACT 3
534335003 Roofing Contract 4 BLDG-ROOFING CONTRACT 4
534442 Demolition Contract OTH STR-DEMOLITION CONTR
534443 Paving Contract OTH STR-PAVING CONTRACT
535120001 Nitrogen Credits NITROGEN CREDITS
** Not new acct, just new title and/or definition or changed placement on SIG
Year 2003-2004
Definition/Explanation
Not new acct. Existing acct moved from Investments 3/29/2004
section of Chart of Accts to Cash & Cash Equiv section.
Acct has been always classified on B/S w/ Cash & Cash
Equiv, but just listed on SIG w/ Investments.
(Assigned new title and definition to existing account.)
This account is used to record receivables from
discretely presented component units of the State of
North Carolina. For example, state agencies,
universities, colleges and other component units will use
this account to record amounts due from the Golden
LEAF Foundation, a component unit of the State of NC.
This account is used to record receivables from
discretely presented component units of an agency or
institution. Universities and colleges will use this account
to record amounts due from their component unit
foundations. (GASB 39)
(Assigned new title and definition to existing account.)
This account is used to record payables to discretely
presented component units of the State of North
Carolina. For example, state agencies, universities and
colleges and other component units will use this account
to record amounts due to the State Education Assistance
Authority, a component unit of the State of NC.
This account is used to record payables to discretely
presented component units of an agency or institution.
Universities and colleges will use this account to record
amounts due to their component unit foundations.
(GASB 39)
This account is used to record the principal payment
related to revenue bond indebtedness which has
matured or will mature within one year. (Note: Acct was
formerly titled Coupon Bonds Payable. Effective for year
end 6/30/03, acct 216100 must only be used for revenue
bonds payable as defined above. See acct 226101 for
General Obligation Bonds payable.)
Already set up noncurrent acct 226105 last yr
Old title was Bond Anticipation Notes. Acct was set up 4/2/2004
last May 2003 along w/ two other new short-term debt
accounts 219100 Revolving Line of Credit and 219101
Commercial Paper. As of 4/2//04, no agency has used
acct 219102 yet (checked DSS and no activity for this
acct), however the State Treasurer's Office has issued
Tax Anticipation Notes for the Employment Security
Commission that are maturing 6/30/04. Although we do
not expect to have a balance for the Tax anticipation
notes at 6/30/04, ESC will need to report the activity
(additions and deletions) for the CAFR footnote
disclosure for Short-term Debt. Therefore, we are
changing the acct title for this existing acct 219102 to
"Anticipation Notes" to accommodate the reporting
needs for ESC, and this same acct can still be used for
bond anticipation notes as well if the need arise
This account is used to record the principal payment
related to revenue bond indebtedness which will be
payable at least one year or more subsequent to the
balance sheet date. Note: Acct was formerly titled
Coupon Bonds Payable. Effective for year end 6/30/03,
acct 226100 must only be used for revenue bonds
payable as defined above. See acct 226101 for General
Obligation Bonds payable.
For 2003 CAFR needed to distinguish between Revenue
and GO Bonds payable so created new acct for GO
Requested by OSC. To account for lease-purchase 3/18/2004
revenue bonds payable associated w/ State's lease on
prisons w/ the NC Infrastructure Corp. Needed a new
separate payable acct because different from revenue
bonds payable and COPS. For Governmental B/S, this
acct rolls with “Bonds & Certificates of Participation”
under liabilities on the governmental B/S CAFR 11G. For
proprietary, would roll with “Bonds & COPs Payable”
under noncurrent liabilities on the CAFR 11P.
The unamortized portion of the difference between the
reacquisition price and the net carrying amount of debt
that has been refunded in either an advance refunding or
current refunding transaction. This account is added to
or deducted from the related debt reported on the
balance sheet.
Note: Acct was formerly titled Deferred charges due to
advance refunding. Effective for yr-end 6/30/03, the acct
title and definition have been updated and expanded.
Requested by OSC 5/14/2004
For universities or other component units to record
COPS proceeds. This account should not be used by
primary government agencies – see acct 438051.
Requested by DHHS Controller's office
Requested by DENR Forestry
Requested by DENR Forestry
Requested by DENR
Requested by DOA
Title changed at DENR's request b/c old title incorrect
Requested by DHHS - Div Facility Services
Requested by DHHS - Div Facility Services
Requested by DHHS - Div Facility Services
Requested by DHHS - Div Facility Services
Requested by DHHS - Div Facility Services
Requested by DHHS - Div Facility Services
Requested by DHHS - Div Facility Services 4/13/2004
Requested by DHHS - Div Facility Services 4/13/2004
Requested by DHHS - Div Facility Services 4/13/2004
Requested by DHHS - Div Facility Services 4/13/2004
Requested by Dept of Labor 5/4/2004
Title changed at Wildlife's request -
old title Hunting & fishing; just need hunting 3/11/2004
Requested by Agriculture
Requested by Agriculture
Requested by Agriculture
Title changed at Judicial's request b/c old title incorrect
Requested by DENR
To account for the proceeds from the Master Settlement
Agreement with the nation’s largest tobacco companies.
This account is for use only by the Office of the State
Controller. (Definition added to clarify use of acct)
Requested by DENR Zoo
Requested by DENR
Requested by UNC-GA
Requested by DHHS - Div Facility Services
Requested by Commerce
Requested by DHHS - Div Public Health
Requested by DHHS - Div Public Health
Requested by Dept of Commerce 3/29/2004
Requested by OSC
(Note: Acct was formerly titled Proceeds-Sale of Bonds.
Effective for year end 6/30/03, acct 437211 must only be
used for revenue bonds. For general obligation bonds,
use acct 437210 Proceeds – General Obligation Bonds.)
Requested by OSC. To account for proceeds associated 3/18/2004
w/ State's lease on prisons w/ the NC Infrastructure
Corp. For Governmental O/S, this acct rolls with
Proceeds accts 437210 & 437211 under ”Bonds Issued”
caption in the OTHER FINANCING SOURCES(USES)
section on the CAFR 52G. For proprietary should be
unclassified, similar to accts 437210 & 437211 - may be
used monthly, but must be zero at year-end
Requested by OSC 5/14/2004
This account will be used only by primary government
agencies to record COPS proceeds. This account
should not be used by universities or other component
units – see acct 432993.
Requested by UNC-Chapel Hill 2/19/2004
Requested by OSC. Added undesig/univ to existing acct
& added two new accts. Payroll interface needed new
accts to record fringe costs correctly by funding type.
New Title only - Requested by AOC - Indigent Defense
Services by AOC - Indigent Defense Services
Requested
Requested by AOC - Indigent Defense Services
Requested by AOC - Indigent Defense Services
New Title only - Requested by AOC - Indigent Defense
Services by AOC - Indigent Defense Services
Requested
New Title only - Requested by AOC - Indigent Defense
Services by AOC - Indigent Defense Services
Requested
Requested by AOC - Indigent Defense Services
Requested by AOC - Indigent Defense Services
New Title only - Requested by AOC - Indigent Defense
Services by AOC - Indigent Defense Services
Requested
Requested by AOC Legal Defense
Requested by DHHS - Office of Secretary
Requested by DENR
Requested by DOA
Req by DHHS/Dorothea Dix for DHHS Construction office
Req by DHHS/Dorothea Dix for DHHS Construction office
Req by DHHS/Dorothea Dix for DHHS Construction office
Req by DHHS/Dorothea Dix for DHHS Construction office
Req by DHHS/Dorothea Dix for DHHS Construction office
Requested by DHHS - JUH for Town of Butner
NC Office of the State Controller
Stop using these accounts fiscal year 2003-2004
As of 1/9/04
NCAS
Acct # SIG Account title NCAS Account Title (25 Char)
532440 Maintenance Agreement - DP Equipment MAINT AGREEMENT-DP EQUIP
532522 Rent/Lease-DP Equipment RENT/LEASE-DP EQUIPMENT
534522 Equipment - Computers EQUIP-COMPUTERS
534710 Computer Software COMPUTER SOFTWARE
437211001 General Obligation Bonds PROCEED-GEN OBLIG BONDS
437211002 Referendum Bonds PROCEED-REFERENDUM BONDS
437211003 Income from Bond Premium PROCEED-INC BOND PREMIUM
433201 Interest Earnings on Loans – General INT EARNINGS LOAN-GENERAL
Revenue
216110 Discount/Premium on Bonds Payable DISCNT/PREM ON BONDS PAY
216120 Underwriters Fees UNDERWRITERS FEES
216130 Deferred Charges due to advance DEF CHRGE DUE TO ADV REF
refunding
216140 Deep Discount Debt DEEP DISCOUNT DEBT
216150 Mature Bonds Payable MATURED BONDS PAYABLE
216160 Unmatured Bonds Payable UNMATURED BONDS PAYABLE
Explanation
These 4 accts were inactivated by OSC effective
7-1-2003 so the system will not allow posting to
these accts. Agencies need to use the more
detailed acts.
Agencies need to use the 6-digit accounts
437210-Proceeds General Obligation Bonds or
437211 Proceeds-Revenue Bonds or
437215 Bond Premium rather than these 9-digit
subaccts. These 3 accts were deleted from the SIG
This acct is no longer valid for y/e 6/30/03. If an
agency has a loan program and earns interest on
loans, then the interest is program revenue and acct
433200 should be used.
These accts were no longer valid for y/e 6/30/02 so
they have been removed from the SIG during fy
2004. Agencies need to use the noncurrent accts
226110 Unamortized Discount on Bonds Payable,
226120 Unamortized Premium on Bonds Payable,
and 226130 Deferred Charges due to Advance
Refunding instead.
These accts were no longer valid beginning y/e
6/30/02 so they have been removed from the SIG
during fy 2004. Agencies need to use the appropriate
noncurrent accounts 2261XX. These current liability
accts were set up for use by the universities under
the old reporting model when they could not use the
noncurrent accounts in their reporting structure, but
under the new reporting model, as proprietary funds,
they use the noncurrent accounts.
NC Office of the State Controller
Summary of New accounts added to NCAS Chart of Accounts during Fiscal Year 2002-2003
Through 6/16/03
NCAS
Account # SIG Account title
12XXXX - Noncurrent Assets
122126 Restricted Investments
122153 Allowance-Fair Value Restricted Investments
122210 Long-Term Investment Pool
122280 Allowance-Fair Value of Pooled Investments
21XXXX - Current Liabilities
211915 Annuity and Life Income Payable
219100 Revolving Line of Credit
219101 Commercial Paper
219102 Bond Anticipation Notes
22XXXX - Noncurrent Liabilities
221915 Annuity and Life Income Payable
226105 Certificates of Participation Payable
43XXXX - Revenues
434190002 Other Sales – Agencies fail to readvertise
434190003 Other Sales – Equipment
434321001 Sales of Surplus Property – Nonoperating - Vehicles
434321003 Sales of Surplus Property – Nonoperating - Equipment
434321005 Sales of Surplus Property – Nonoperating - Materials
435100121 Child Care Licensing Fees
435800002 Preschool Tuition & Fees
435900054 Shipping & Handling Fee
435900055 State Highway Patrol – Shipment Escort Fees
435900056 Cost Recovery
437216 Certificates of Participation
437990018 Counsel Appointment Fee
53XXXX - Expenditures
532143002 LAN Support Services-Internal
532170016 Agent Commissions
532199011 Temporary Exhibits
532199012 Graphic Art and Design
535252013 Claims - Employee Theft
535252014 Claims - Terrorism
535252015 Claims - Mechanical Breakdown
535900002 Refund/Medicaid/Medicare
538010 ** Flex Spend Acct Savings Trans (Former title: Dependent Care–op trans)
** Not new acct, just new title and definition
Fiscal Year 2002-2003
NCAS Account Title (25 Char)
NON-TREAS RESTRICT INVEST
ALLOW-FV RESTRICT INVESTM
POOL INV-LONG TERM
ALLOW-FV OF POOLED INVEST
ANNUITY & LIFE INC PAYABL
REVOLVING LINE OF CREDIT
COMMERCIAL PAPER
BOND ANTICIPATION NOTES
ANNUITY & LIFE INC PAYABL
CERTIF OF PARTICIPA PAYAB
OTHER SALES-AGENCIES
OTHER SALES-EQUIPMENT
SURPLUS-NONOP-VEHICLES
SURPLUS-NONOP-EQUIPMENT
SURPLUS-NONOP-MATERIALS
CHILD CARE LICENSING FEES
PRESCHOOL TUITION & FEES
SHIPPING & HANDLING FEE
SHP SHIPMENT ESCORT FEES
COST RECOVERY
CERTIFICATES OF PARTICIPA
COUNSEL APPOINTMENT FEE
LAN SUPPORT SVCS-INTERNAL
AGENT COMMISSIONS
TEMPORARY EXHIBITS
GRAPHIC ART & DESIGN
CLAIMS-EMPLOYEE THEFT
CLAIMS-TERRORISM
CLAIMS-MECHANICAL BREAKDN
REFUND/MEDICAID/MEDICARE
FLEX SPEND ACCT SAV TRANS
NC Office of the State Controller - Feb. 12, 2002 Admin Memo "Recording Computer Networking Costs"
Effective for July 1, 2002
New accounts & definitions added to NCAS Chart of Accounts Feb 2002 for Computer Networking
NCAS
Account # SIG Account Title
1 532141 WAN Support Services
2 532442 Maintenance Agreement-WAN Software
3 532443 Maintenance Agreement-Non-WAN DP Equipment
4 532444 Maintenance Agreement-WAN Equipment
5 532445 Maintenance Agreement-Video Transmission Equipment
6 532530 Rent/Lease-Non-WAN DP Equipment
7 532531 Rent/Lease-WAN Equipment
8 532532 Rent/Lease-Video Transmission Equipment
9 532816 Video Transmission Charge
10 532817 Internet Service Provider Charge
11 534530 Non-WAN DP Equipment
12 534531 WAN Equipment
13 534532 Video Transmission Equipment
14 534711 Non-WAN Computer Software
15 534712 WAN Computer Software
Change in existing accounts on NCAS Chart of Accounts Feb 2002 for Computer network/Telecomm
NCAS
Account # Old SIG Account Title
1 532523 Rent/Lease - Communications Equipment
2 534528 Equipment - Communications
Stop using these accounts on NCAS Chart of Accounts Effective July 1, 2002 - Use new accts
NCAS
Account # Old SIG Account Title
1 532440 Maintenance Agreement - DP Equipment
2 532522 Rent/Lease-DP Equipment
3 534522 Equipment - Computers
4 534710 Computer Software
mo "Recording Computer Networking Costs"
unts Feb 2002 for Computer Networking
NCAS Account Title (25 Char)
WAN SUPPORT SERVICES
MAINT AGRMT-WAN SOFTWARE
MAINT AGRMT-NON-WAN DP EQ
MAINT AGRMT-WAN EQUIP
MAINT AGRMT-VIDEO TRAN EQ
RENT/LEASE-NON-WAN DP EQ
RENT/LEASE-WAN EQUIP
RENT/LEASE-VIDEO TRAN EQUIP
VIDEO TRANSMISSION CHG
INTERNET SERV PROV CHG
NON-WAN DP EQUIPMENT
WAN EQUIPMENT
VIDEO TRANSMISSION EQUIP
NON-WAN COMPUTER SOFTWARE
WAN COMPUTER SOFTWARE
Feb 2002 for Computer network/Telecomm
NEW SIG Acct Title
Rent/Lease - Voice Communications Equipment
Equipment - Voice Communications
fective July 1, 2002 - Use new accts
Comments/Explanation
Use accts 532443; 532444; 532445
Use accts 532530; 532531; 532532
Use accts 534530; 534531; 534532
Use accts 534711; 534712
New Networking and Information Technology Accounts
Established by August 30, 2002 Memo No. FSD 030006
Effective for Jan. 1, 2003
532XXX Purchased Services - SIG Account Title
1 532142 Video Transmission Support Services
2 532143 LAN Support Services
3 532144 Personal Computer and Printer Support Services
4 532145 Server Support Services
5 532146 Mainframe Support Services
6 532334 Repairs - WAN Equipment
7 532335 Repairs - Video Transmission Equipment
8 532336 Repairs - LAN Equipment
9 532337 Repairs - Personal Computers and Printers
10 532338 Repairs - Servers
11 532446 Maintenance Agreement for LAN Equipment
12 532447 Maintenance Agreement for Personal Computers and Printers
13 532448 Maintenance Agreement for Personal Computer Software
14 532449 Maintenance Agreement for Server Software
15 532450 Maintenance Agreement for Servers
16 532451 Maintenance Agreement for a Mainframe Computer
17 532452 Maintenance Agreement for Mainframe Software
18 532533 Rent/Lease of LAN Equipment
19 532534 Rent/Lease of Personal Computers and Printers
20 532535 Rent/Lease of Servers
21 532536 Rent/Lease of Mainframe Equipment
22 532541 Rent/Lease of Personal Computer Software
23 532542 Rent/Lease of Server Software
24 532543 Rent/Lease of Mainframe Software
25 532818 Data Wiring Service Charge
26 532819 Telephone Wiring Service Charge
27 532822 Managed LAN Service Charge
534XXX Equipment
1 534533 LAN Equipment Purchases
2 534534 Personal Computer and Printer Purchases
3 534535 Server Purchases
4 534536 Mainframe Purchases
5 534713 Personal Computer Software Purchases
6 534714 Server Software Purchases
NCAS Account Title (25 Char)
VIDEO TRANSMISSN SUPPORT
LAN SUPPORT SERVICES
PC/PRINTER SUPPORT SVC
SERVER SUPPORT SVC
MAINFRAME SUPPORT SVC
REPAIR-WAN EQUIP
REPAIR-VIDEO TRANSMSN EQP
REPAIRS-LAN EQUIP
REPAIRS-PC/PRINTER
REPAIRS-SERVERS
MAINT AGREE-LAN EQUIP
MAINT AGREE-PC/PRINTER
MAINT AGREE-PC SOFTWARE
MAINT AGREE-SERVER SOFTWR
MAINT AGREE-SERVER EQUIP
MAINT AGREE-MAINFRAME EQP
MAINT AGREE-MAINFRME SFTW
RENT/LEASE-LAN EQUIP
RENT/LEASE-PC/PRINTER
RENT/LEASE-SERVER EQUIP
RENT/LEASE-MAINFRAME EQP
RENT/LEASE-PC SOFTWARE
RENT/LEASE-SERVER SOFTWR
RENT/LEASE-MAINFRAME SFTW
DATA WIRING SVC CHRG
TELEPHONE WIRING SVC CHRG
MANAGED LAN SVC CHARGE
LAN EQUIPMENT
PC/PRINTER EQUIPMENT
SERVER EQUIPMENT
MAINFRAME EQUIPMENT
PC SOFTWARE
SERVER SOFTWARE
NC Office of the State Controller
Summary of New accounts added to NCAS Chart of Accounts for GASB 34 (as of 6/18/2002)
Effective for fiscal year 2001-2002
NCAS
SIG Account title
Account # NCAS Account Title (25 Char)
111XXX Cash & Cash Equiv, & Pooled Cash - Current
11RXXX Cash & Cash Equiv, & Pooled Cash - Current Restricted For Univ restricted current funds, loan funds, and plant funds
11R110 Cash On Hand CASH ON HAND-RESTRICTED
11R120 Cash In Bank - Noninterest Bearing Checking Accounts CSH/BNK-NON INT CHK-RESTR
11R121 Cash with Fiscal Agent NON-TREAS CASH W/FISC AGT
11R130 Cash in Bank - Interest Bearing Accounts CSH/BNK-INT BEAR-RESTRICT
11R190 Cash in Bank - Other Accounts CSH/BNK-OTHER ACCTS-RESTR
11R220 State Treasurer's Short-Term Investment Fund (STIF) POOL CASH-STIF-RESTRICTED
11R260 Budget code cash POOL CSH-BUD CODE-RESTRIC 4/24/2002
11R270 Cash in allotment account POOL CSH-ALLOTMNT-RESTRIC 4/24/2002
11R280 Unallotted state appropriations for capital improvements POOL CSH-UNALLOT-APPR-RST 4/24/2002
11R290 Bond proceeds cash adjustment BOND PROCEED CSH ADJ-REST 4/24/2002
112XXX Investments - Current
112125 Restricted Investments NON-TREAS RESTRICT INVEST NEW 2/19/02
112152 Allowance-Fair Value Restricted Investments ALLOW-FV RESTRICT INVESTM NEW 2/19/02
113XXX Receivables
113370 Allowance for Doubtful Accounts - Contributions ALLOWANCE-CONTRIBUTIONS NEW 2/4/02
114XXX Interfund Receivables
114290 University Inter-Agency Receivable UNIV INTER RECEIVABLE NEW 3/8/02
114320 Due from Permanent Fund - Intra GOV INTRA REC-PERMANENT NEW 3/1/02
114321 Due from Private Purpose Trust - Intra GOV INTRA REC-PRIV PUR TR NEW 3/1/02
114420 Due from Permanent Fund - Inter GOV INTER REC-PERMANENT NEW 3/1/02
114421 Due from Private Purpose Trust - Inter GOV INTER REC-PRIV PUR TR NEW 3/1/02
121XXX Cash & Cash Equiv, & Pooled Cash - Noncurrent For Univ endowment funds, agency funds, and plant funds
121110 Cash On Hand CASH ON HAND-NONCURRENT
121220 State Treasurer's Short-Term Investment Fund (STIF) POOL CASH-STIF-NONCURRENT
121260 Budget code cash POOL CSH-BUD CODE-NONCURR 4/24/2002
121270 Cash in allotment account POOL CSH-ALLOTMNT-NONCURR 4/24/2002
121280 Unallotted state appropriations for capital improvements POOL CSH-UNALLOT-APPR-NON 4/24/2002
121290 Bond proceeds cash adjustment BOND PROCEED CSH ADJ-NONC 4/24/2002
122XXX Investments - Noncurrent
122125 Endowment Investments ENDOWMENT INVESTMENTS
122150 Allowance-Fair Value Investments ALLOW-FV INVESTMENT
122151 Allowance-Fair Value Investments with Fiscal agents ALLOW-FV INVEST FISCAL AG
122152 Allowance-Fair Value Endowment Investments ALLOW-FV ENDOWMENT INVEST NEW 2/13/02
124XXX Receivables - Noncurrent
124100 Restricted Due from Primary Government RESTRIC DUE FROM PRIM GOV NEW 3/21/02
4/8/2011 7:02 PM 3697e1d6-f114-4ac9-8fe6-6c3fa7c1340d.xls 75 of 84
NC Office of the State Controller
Summary of New accounts added to NCAS Chart of Accounts for GASB 34 (as of 6/18/2002)
Effective for fiscal year 2001-2002
NCAS
SIG Account title
Account # NCAS Account Title (25 Char)
125XXX Notes Receivable - Noncurrent
125110 NDSL Loans Receivable - Noncurrent NOTES REC-NDSL LOANS REC
125120 Other Student Loans Receivable - Noncurrent NOTES REC-OTH STUD LOANS
125210 Allowance for Doubtful Accounts - NDSL - Noncurrent ALLOW-DOUBT ACCTS - NDSL
125220 Allow for Doubtful Accounts - Other Stud Loans - Noncurr ALLOW-DOUBT ACCT-OTH STUD
127XXX Capital Assets
127200 North Carolina DOT Highway Network NCDOT HIGHWAY NETWORK
127255 Dams DAMS
127265 Exterior Lighting Systems EXTERIOR LIGHTING SYSTEMS
127280 Tunnels TUNNELS
127410 Art, Literature & Artifacts - Nondepreciable ART/LIT/ARTIFAC-NONDEPREC
127510 Right-of-way Easements RIGHT-OF-WAY EASEMENTS
127900 Accumulated Depreciation - NC DOT Highway Network ACCUM DEPREC-NCDOT HWAY N
127931 Accumulated depreciation - Landscaping ACCUM DEPREC-LANDSCAPING
127932 Accumulated depreciation - Towers, Tanks, Wells ACCUM DEPREC-TOWERS/TANKS
127933 Accumulated depreciation - Fences ACCUM DEPREC-FENCES
127934 Accumulated depreciation - Parking areas ACCUM DEPREC-PARKING AREA
127935 Accumulated depreciation - Furniture ACCUM DEPREC-FURNITURE
127936 Accumulated depreciation - Equipment ACCUM DEPREC-EQUIPMENT
127937 Accumulated depreciation - Livestock & Other Animals ACCUM DEPREC-LIVESTOCK/AN
127960 Accumulated depreciation - Road Systems (non-DOT) ACCUM DEPREC-ROAD NON DOT
127961 Accumulated depreciation - Bridges ACCUM DEPREC-BRIDGES
127962 Accumulated depreciation - Utility Systems ACCUM DEPREC-UTILITY SYST
127963 Accumulated depreciation - Dams ACCUM DEPREC-DAMS
127964 Accumulated depreciation - Exterior Lighting Systems ACCUM DEPREC-EXT LIGHT SY
127965 Accumulated depreciation - Tunnels ACCUM DEPREC-TUNNELS
127966 Accumulated amortization - Easements ACCUM AMORTIZATN-EASEMENT
1281XX Long-term Obligation Debits
128100 Amount available and to be provided for General LT Debt AMT AVAIL/PROV GLT DEBT New 4/2/02
212XXX Interfund payables
212290 University Inter-Agency Payable UNIV INTER PAYABLE New 3/8/02
212320 Due to Permanent Fund - Intra GOV INTRA PAY-PERMANENT 3/1/2002
212321 Due to Private Purpose Trust - Intra GOV INTRA PAY-PRIV PUR TR 3/1/2002
212420 Due to Permanent Fund - Inter GOV INTER PAY-PERMANENT 3/1/2002
212421 Due to Private Purpose Trust - Inter GOV INTER PAY-PRIV PUR TR 3/1/2002
221XXX Accounts Payable & Accrued Liabilities - Noncurrent
221320 Federal Agency Payable INTERGOV PAY-FED-NONCURR 3/1/2002
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NC Office of the State Controller
Summary of New accounts added to NCAS Chart of Accounts for GASB 34 (as of 6/18/2002)
Effective for fiscal year 2001-2002
NCAS
SIG Account title
Account # NCAS Account Title (25 Char)
227XXX Deposits Payable - Noncurrent
227191 Funds Held in Trust for Pool Participants FNDS HLD TRUST POOL PARTI
3XXXXX Fund Equity & Other Credits
320001 Restatement - fund balance RESTATEMENT-FUND BAL
330001 Restatement - net assets RESTATEMENT-NET ASSETS
43XXXX Revenue
431XXX Tax revenues
431201 Tax Refund Highway Use TAX REFUND HIGHWAY USE
431202 Tax Refund Motor Fuel TAX REFUND MOTOR FUEL
432XXX Grants
432DAA Federal Capital Grants FEDERAL CAPITAL GRANTS
432EAA State Capital Grants STATE CAPITAL GRANTS
432GAA County Capital Appropriation COUNTY CAPITAL APPROPRIAT
432JAA City, Etc Capital Grants CITY, ETC CAPITAL GRANTS
432KAA Private Capital Grants PRIVATE CAPITAL GRANT
432LAA Out-of-State Capital Grants OUT-OF-STATE CAPITAL GRNT
433XXX Investment Income
433113 Interest/Dividend Income on Investments - General Revenue INT/DIV INC INVST-GENERAL
433114 Interest Income - Bond Proceeds - General Revenue INT INC-BOND PROC-GENERAL
433122 STIF Interest Income - General Revenue STIF INT INC-GENERAL REV
433132 LTIF Interest Income - General Revenue LTIF INT INC-GENERAL REV
433201 Interest Earnings on Loans - General Revenue INT EARNINGS LOAN-GENERAL
4341XX Sales & Services
434101 Sales & Services - Bad Debt Offset SALES/SERVICES - BAD DEBT
434102 Sales & Services - Allowance SALES/SERVICES-ALLOWANCE
434195 University/College Auxiliary Sales & Services UNIV/CC AUXILIARY SALES 5/2/2002
4342XX Hospital & Medical Sales
434201 Hospital & Medical Sales - Bad Debt Offset HOSP/ MED SALES - BAD DEBT
4358XX Tuition & Fees
435801 Tuition & Fees - Bad Debt Offset TUITION/FEES - BAD DEBT
435802 Tuition & Fees - Scholarship Allowance TUI/FEE- SCHOLRSHP ALLOW
436XXX Contributions & Donations
436150 Employer Unemployment Insurance Contributions EMPLYER UNEMP INS CONTRIB
436160 Trustee Deposits TRUSTEE DEPOSITS 4/19/2002
436202 Noncapital Gifts - Bad Debt Offset NONCAP GIFTS-BAD DEBT
436203 Capital Gifts CAPITAL GIFTS
436204 Capital Gifts - Bad Debt Offset CAPITAL GIFTS-BAD DEBT
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NC Office of the State Controller
Summary of New accounts added to NCAS Chart of Accounts for GASB 34 (as of 6/18/2002)
Effective for fiscal year 2001-2002
NCAS
SIG Account title
Account # NCAS Account Title (25 Char)
436205 Permanent Endowments PERMANENT ENDOWMENTS
436206 Term Endowments TERM ENDOWMENTS
437XXX Miscellaneous Revenues
437215 Bond Premium BOND PREMIUM 6/18/2002
437401 Realized Gain - Sale of Investments - General Revenue REALIZD GAIN-SALE INV-GEN
437402 Realized Gain - Sale of Investments -Nonoperating-Program Rev REAL GAIN INV-NONOP-PROG
437411 Unrealized Gain on Investments - General Revenue UNREALIZD GAIN INV-GENERL
437412 Unrealized Gain on Investments -Nonoperating-Program Rev UNREA GAIN INV-NONOP-PROG
437750 Special items - gain SPECIAL ITEMS - GAIN
437995 Other Miscellaneous Revenues - General Revenue OTHER MISC REV-GENERAL
53XXXX Expenditure/expense
535XXX Other Expenses & Adjustments
532951 Staff Tuition Waiver - Resident/Nonresident STAFF TUITION WAIVER
535337 Bond Discount BOND DISCOUNT 6/18/2002
535750 Special items - loss SPECIAL ITEMS - LOSS
535909 Realized Loss on Sale of Investments - General Revenue REALIZD LOSS-SALE INV-GEN
535913 Unrealized Loss on Investments - General Revenue UNREALIZD LOSS INV-GENERL
535914 Realized Loss-Sale of Investments -Nonoperating-Program Rev REAL LOSS INV-NONOP-PROG
535916 Unrealized Loss in Investments -Nonoperating- Program Rev UNREA LOSS INV-NONOP-PROG
535970 Payments to Trustees PAYMENTS TO TRUSTEES 4/19/2002
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NC Office of the State Controller
Change in existing accounts on NCAS Chart of Accounts because of GASB 34 (updated 7/26/02)
Effective for fiscal year-end 6/30/2002
NCAS
Account # Old SIG Account Title NEW SIG Acct Title Comments/Explanation
113700 Contributions receivable Contributions receivable New definition -will also include employer contributions
receivable to unemployment compensation fund
114191-99 University Intra-Agency Receivables Note added that these accts should be Universities need to eliminate all internal activity
(detailed by old fund groups) zero for year-end reporting
114291-99 University Inter-Agency Receivables Note added that these accts are invalid Universities no longer need to report receivable
(detailed by old fund groups) and univ should use one new acct 114290 from other univ by detailed fund group - all one
column BTA
127000 Land Land/Land Improvements (Nondepreciable)Expanded title & def'n for land improvements
127210 Highways Road Systems For non-DOT roads or highways
127240 Sewerages Utility Systems Expanded definition to include electrical &
telecomm/fibre optic systems - see SIG
127930 Accum deprec - Machinery and Equipt Accum depr -Motor Veh & Motrzd Equip
128110-60 Amounts available by detailed fund type Note added that these accounts are no Do not need to separate available and to be
longer valid - use new acct 128100 provided and do not need by detailed fund type,
so do not need to set up new accts for new fund
types and only one new acct 128100 needed for
all
128210-60 Amounts to be provided by detailed fund Note added that these accounts are no Do not need to separate available and to be
type longer valid - use new acct 128100 provided and do not need by detailed fund type,
so do not need to set up new accts for new fund
types and only one new acct 128100 needed for
all
212191-99 University Intra-Agency Payables Note added that these accts should be Universities need to eliminate all internal activity
(detailed by old fund groups) zero for year-end reporting
212291-99 University Inter-Agency Payables Note added that these accts are invalid Universities no longer need to report payable to
(detailed by old fund groups) and univ should use one new acct 212290 other univ by detailed fund group - all one
column BTA
226110 Discount on Bonds Payable Unamortized Discount on Bonds Payable Need to have separate noncurrent contra accts
for discounts and premium
226120 Underwriters Fees Unamortized Premium on Bonds Payable Underwriters fees expensed/shown as deferred
charges with bond issuance cost; this acct was
not being used & had no life to date activity -
changed title to be used for premium.
4/8/2011 7:02 PM 3697e1d6-f114-4ac9-8fe6-6c3fa7c1340d.xls ChangeInAcctsGASB34
NC Office of the State Controller
Change in existing accounts on NCAS Chart of Accounts because of GASB 34 (updated 7/26/02)
Effective for fiscal year-end 6/30/2002
NCAS
Account # Old SIG Account Title NEW SIG Acct Title Comments/Explanation
340000 Investment in Property Investment in Property Universities will no longer use this account effective 6/30/02,
as all equity will be reflected in account 330000 Net Assets
under the new BTA model. Universities' equity in the
340000 Investment in Plant account will need to be
reclassified to acct 330000 Net assets with a 6/30/2002
effective date.
4327AA Federal Research Grants Federal Research Grants Added sentence to definition to indicate that Pell, SEOG and
College Work study grants are recorded in this acct.
(Universities elected to treat as operating revenue in 2/14/02
teleconference)
433110 Interest/Dividend Income on Investments Interest/Div Inc on Invest-Prog Rev Use existing account for Prog rev & added new
acct for General Rev
433111 Interest/Div Inc on Invest - Nonop Interest/Div Inc on Inv-Nonop -Prog Rev
433112 Interest Income - Bond Proceeds Interest Income - Bond Proc-Prog rev
433120 STIF Interest Income STIF Interest Income - Program Rev
433121 STIF Interest Income - Nonoperating STIF Interest Inc - Nonop - Program Rev
433130 LTIF Interest Income LTIF Interest Inc - Program Rev
433131 LTIF Interest Income - Nonoperating LTIF Interest Inc - Nonop - Program Rev
433200 Interest Earnings on Loans Interest Earnings on Loans - Program Rev
436200 Private Donations & Gifts Noncapital Gifts To distinguish capital and noncapital gifts
437400 Realized Gain-Sale of Investment Realized Gain - Sale of Invst - Progr Rev
437410 Unrealized Gain on Investments Unrealized Gain on Invest-Program Rev
437700 Extraordinary Gain Extraordinary Gain Prior to GASB 34, for use only by Proprietary
funds, but may be used by any find type under
GASB 34
437990 Other Miscellaneous Revenues Other Misc Rev - Program Rev Use existing account for Prog rev & added new
acct for General Rev
437991 Other Misc Revenues - Nonoperating Other Misc Rev - Nonop-Program Rev
4384AA Agency Residual Equity Transfer Agency Nonroutine Transfer No longer have residual equity transfers; roll w/
operating transfers
535430 Depreciation - Equipment Depreciation Only one acct for all depreciation expense
535610 Accounts Receivable Write-off Receivables Write-off To be used only for bad debts that are not
associated with a revenue, for example bad
debts related to loans receivable.
535700 Extraordinary Loss Extraordinary Loss Prior to GASB 34, for use only by Proprietary
funds, but may be used by any find type under
GASB 34
4/8/2011 7:02 PM 3697e1d6-f114-4ac9-8fe6-6c3fa7c1340d.xls ChangeInAcctsGASB34
NC Office of the State Controller
Change in existing accounts on NCAS Chart of Accounts because of GASB 34 (updated 7/26/02)
Effective for fiscal year-end 6/30/2002
NCAS
Account # Old SIG Account Title NEW SIG Acct Title Comments/Explanation
535910 Realized Loss on Sale of Investments Realized Loss on Sale Invest - Progr Rev
535911 Unrealized Loss on Investments Unrealized Loss on Invest - Program Rev
536900 Other aids & grants Other aids & grants For univ this acct now represents operating
grants; must use acct 536999 for nonoperating
grants
5384AA Agency Residual Equity Transfer Agency Nonroutine Transfer No longer have residual equity transfers; roll w/
operating transfers
538499 Workers' Comp Residual Equity Transfer Workers' Comp Transfer out No longer have residual equity transfers; roll w/
operating transfers
4/8/2011 7:02 PM 3697e1d6-f114-4ac9-8fe6-6c3fa7c1340d.xls ChangeInAcctsGASB34
NC Office of the State Controller
Stop using these accounts with GASB 34 (updated 7/30/02)
Effective for fiscal year-end 6/30/2002
NCAS
Acct # SIG Account title Explanation
114191-99 University Intra-Agency Receivables (detailed by These accts should be zero for year-end reporting -Universities need to eliminate
old fund groups) all internal activity
114291-99 University Inter-Agency Receivables (detailed by These accts are invalid and univ should use one new acct 114290
old fund groups)
114316 Due from Expendable Trust - Intra-Agency GASB 34 eliminated this fund type
114317 Due from Nonexpendable Trust - Intra-Agency GASB 34 eliminated this fund type
114416 Due from Expendable Trust - Inter-Agency GASB 34 eliminated this fund type
114417 Due from Nonexpendable Trust - Inter-Agency GASB 34 eliminated this fund type
128110-60 Amounts available by detailed fund type Do not need to separate available and to be provided and do not need by detailed
fund type, so do not need to set up new accts for new fund types and only one new
acct 128100 needed for all
128210-60 Amounts to be provided by detailed fund type Do not need to separate available and to be provided and do not need by detailed
fund type, so do not need to set up new accts for new fund types and only one new
acct 128100 needed for all
129300 Goodwill Separate account and caption not needed. Should be classified w/ intangible
assets and roll w/ capital assets. Use acct 127500 Intangible assets instead.
129900 Other Noncurrent Assets Need to use a more detailed 12XXXX noncurrent asset account instead. Do not 7/30/2002
have a CAFR report caption for other noncurrent assets.
212191-99 University Intra-Agency Payables (detailed by old These accts should be zero for year-end reporting -Universities need to eliminate
fund groups) all internal activity
212291-99 University Inter-Agency Payables (detailed by old These accts are invalid and univ should use one new acct 212290
fund groups)
212316 Due to Expendable Trust - Intra-Agency GASB 34 eliminated this fund type
212317 Due to Nonexpendable Trust - Intra-Agency GASB 34 eliminated this fund type
212416 Due to Expendable Trust - Inter-Agency GASB 34 eliminated this fund type
212417 Due to Nonexpendable Trust - Inter-Agency GASB 34 eliminated this fund type
216110 Discount/Premium on Bonds payable Need separate accts - Use acct 226110 for unamortized discount and 226120 for
premium. These contra accts should be noncurrent rather than current
216120 Underwriters Fees Do not set up as current contra liab acct - should be expensed with bond issue
cost/set up as deferred charge w/ bond issue cost.
216160 Unmatured Bonds Payable Should be recorded to noncurrent bonds payable accounts 2261XX
4/8/2011 7:02 PM 3697e1d6-f114-4ac9-8fe6-6c3fa7c1340d.xls InvalidYE2002
NC Office of the State Controller
Stop using these accounts with GASB 34 (updated 7/30/02)
Effective for fiscal year-end 6/30/2002
NCAS
Acct # SIG Account title Explanation
217191 Funds Held in Trust for Pool Participants Should not be current - use noncurrent - 227191
219000 Other Current Liabilities Use acct 211990 Other Liabilities-accrued or another more detailed 21XXXX 7/30/2002
current liability account instead. Do not have a CAFR report caption for other
current liabilities.
229000 Other Non-Current Liabilities Use acct 221910 Other Payables-Noncurrent or another more detailed 22XXXX 7/30/2002
noncurrent liability account instead. Do not have a CAFR report caption for other
noncurrent liabilities.
310000 Contributed Capital No longer distinguish between retained earnings & contrib capital - use Net assets
311000 Contributed Capital No longer distinguish between retained earnings & contrib capital - use Net assets
321199 Reserved Beginning Fund Balance Adjustment Use new account 320001 - Restatement - Fund balance
323190 Unreserved Beginning Fund Balance Adjustment Use new account 320001 - Restatement - Fund balance
331910 Beginning Retained Earnings Adj to Cash-Rev Use new acct 330001 Restatement - Net assets
331920 Beginning Retained Earnings Adj to Cash-Exp Use new acct 330001 Restatement - Net assets
432999 Federal Grants – Nonoperating Use accounts 4321AA, 4327AA, or 432DAA as appropriate for federal
nonexchange, exchange, or capital grants
433170 Liquid Asset Fund Interest Income Liquid Asset Fund Int Income (This acct is no longer active) - Not b/c of GASB 34
436201 Private Donations & Gifts – Nonoperating Use account 436200 for Noncapital gifts or 436203 for Capital gifts as appropriate
436300 Public Donations & Gifts Use account 436200 for Noncapital gifts or 436203 for Capital gifts as appropriate
436301 Public Donations & Gifts - Nonoperating Use account 436200 for Noncapital gifts or 436203 for Capital gifts as appropriate
437211003 Income from Bond Premium Use new acct 437215 Bond Premium instead because need to use 6 digit acct to
roll to separate caption on DSS. Per GASB 34 Q&A# 203 premium shown as other
financing source, not netted w/ debt proceeds.
535410 Depreciation - Buildings Not necessary to show detail deprec expense - Use only one depreciation account
535430
535420 Depreciation - Other Structures & Imp Not necessary to show detail deprec expense - Use only one depreciation account
535430
535710 Loss-Refunding of debt Acct had been set up for univ for NACUBO requirement under AICPA model; for
GASB 34 using Proprietary, no longer needed
4/8/2011 7:02 PM 3697e1d6-f114-4ac9-8fe6-6c3fa7c1340d.xls InvalidYE2002
NC Office of the State Controller
Stop using these accounts with GASB 34 (updated 7/30/02)
Effective for fiscal year-end 6/30/2002
NCAS
Acct # SIG Account title Explanation
3211XX Reserved Fund bal, except 321101& 321198; No longer necessary to record fund balance as reserved except as authorized by
321199 OSC. Use acct 320000 Fund balance. Agencies still use accts 321101 for reserve
for inventories and 321198 for monthly accrual entries. 321199 should not be used -
use 320001
3221XX Restricted Fund Balances New model for univ - now proprietary - Use Net Assets acct 330000
323XXX Unreserved Fund balances; 323190 No longer necessary to record fund balance as unreserved except as authorized by
OSC; use acct 320000 Fund balance. 323190 should not be used - use 320001
324XXX Unrestricted Fund Balances New model for univ - now proprietary - Use Net Assets acct 330000
4/8/2011 7:02 PM 3697e1d6-f114-4ac9-8fe6-6c3fa7c1340d.xls InvalidYE2002
