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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




7/12/2011 11:39 AM                                    b6faa3bc-8e15-498d-bf03-6b305563adc1.xls                                                       Page 1 of 70
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.




7/12/2011 11:39 AM                                b6faa3bc-8e15-498d-bf03-6b305563adc1.xls                                                       Page 2 of 70
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

7/12/2011 11:39 AM                                       b6faa3bc-8e15-498d-bf03-6b305563adc1.xls                                                     Page 3 of 70
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.




7/12/2011 11:39 AM                                              b6faa3bc-8e15-498d-bf03-6b305563adc1.xls                                                      Page 4 of 70
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).


7/12/2011 11:39 AM                                              b6faa3bc-8e15-498d-bf03-6b305563adc1.xls                                                       Page 5 of 70
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.

SAME AS ABOVE
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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


7/12/2011 11:39 AM                               b6faa3bc-8e15-498d-bf03-6b305563adc1.xls                                                        61 of 70
   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

7/12/2011 11:39 AM                                b6faa3bc-8e15-498d-bf03-6b305563adc1.xls                                 62 of 70
   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

7/12/2011 11:39 AM                               b6faa3bc-8e15-498d-bf03-6b305563adc1.xls                                63 of 70
   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




7/12/2011 11:39 AM                                b6faa3bc-8e15-498d-bf03-6b305563adc1.xls                              64 of 70
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.




7/12/2011 11:39 AM                                b6faa3bc-8e15-498d-bf03-6b305563adc1.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

7/12/2011 11:39 AM                                 b6faa3bc-8e15-498d-bf03-6b305563adc1.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




7/12/2011 11:39 AM                                   b6faa3bc-8e15-498d-bf03-6b305563adc1.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


 7/12/2011 11:39 AM                                    b6faa3bc-8e15-498d-bf03-6b305563adc1.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




 7/12/2011 11:39 AM                                     b6faa3bc-8e15-498d-bf03-6b305563adc1.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




 7/12/2011 11:39 AM                               b6faa3bc-8e15-498d-bf03-6b305563adc1.xls                                               InvalidYE2002

				
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Description: Printers Financial Benfits document sample