Primary Government and Blended Component Unit GL Codes

Transcription

1 1000 Current Assets Cash Outside State Treasury Cash on Hand Cash in Bank Cash with State Board of Administration Cash with Fiscal Agents Cash In State Treasury Unreleased Cash in State Treasury Released Cash in State Treasury Component Unit Cash in Treasury Cash in State Treasury Unverified Unexpended Releases Unexpended General Revenue Releases Unexpended Infrastructure Fund Releases Investments Pooled Investments with State Treasury Investments with State Board of Administration Special Investments with State Treasury Non-state and CU Investments with State Treasury Equity Investments with Collateral Securities Debt Investments with Collateral Securities Other Investments Fair Value Adjustment for Treasury Investments (SFRS USE ONLY) Security lending for Treasury Investments (SFRS USE ONLY) Receivables Accounts Receivable Taxes Receivable Interest and Dividends Receivable Loans and Notes Receivable Contracts and Grants Receivable Pension Contributions Receivable Fees Receivable Allowance for Uncollectibles Due From Governmental Units Due from Other Fund, within Division Due from Other Fund, within Agency Due from Other Agency Due from Federal Government Due from Other Governments Due from Component Units/Primary Due from State Funds - Revolving Fund (NOT VALID FOR FINANCIAL STATEMENTS) Due From Clearing Fund Inventories Supply Inventory Goods Purchased for Resale Raw Materials Work in Process Finished Goods Overhead Overhead Applied Food Stamp Inventory Page 1 of 9

2 Miscellaneous Assets Prepaid Items Deposits Prepaid Charges - Current Other Current Assets 2000 Non-Current Assets and Deferred Outflows of Resources Restricted Assets Restricted Cash on Hand Restricted Cash in Bank Restricted Cash with State Board of Administration Restricted Cash in State Treasury Restricted Investment with State Treasury Restricted Investment with State Board of Administration Restricted Other Investments Deferred Outflows of Resources Deferred Outflows Dec in FV-Hedging Derivatives Deferred Outflows - Grants Paid in Advance Deferred Outflows - Amount Deferred on Refunding-Bonds Payable Deferred Outflows - Amount Deferred on Refunding-COP Deferred Outflows - Pension-related Items - FRS Deferred Outflows - Pension-related Items - HIS Deferred Outflows - Pension-related Items - NG Investments Long Term Investments - State Treasury Equity Investment with Collateral Securities Debt Investment with Collateral Securities Other Investments Unamortized Premiums on Investments Unamortized Discounts on Investments Other Assets Advances to Other Funds Prepaid Charges - Long-term Loans/Notes Receivable from Other Governments Other Loans and Notes Receivable Advances to Other Governments/Entities Long Term Interest Receivable Advances to Other Funds within Agency Advances to Component Units Allowance for Uncollectibles Capital Assets Infrastructure - Nondepreciable Works of Art & Historical Treasures - Depreciable Accumulated Depreciation Works of Art & Historical Treasures Works of Art & Historical Treasures - Nondepreciable Leasehold Improvements Accumulated Depreciation Leasehold Improvements Page 2 of 9

3 Capital Assets Land & Non-amortizable Intangible Assets Buildings and Building Improvements Accumulated Depreciation - Buildings & Building Improvements Infrastructure and Other Improvements Acc Depreciation - Infrastructure and Other Improvements Furniture and Equipment Accumulated Depreciation - Furniture & Equipment Construction Work in Progress Capital Assets Library Resources Accumulated Depreciation - Library Resources Property Under Capital Lease or COP Property Accumulated Depreciation - Property Under Capital Lease Amortizable Intangible Assets & Other Capital Assets Accumulated Amortization & Depreciation Intangible & Other Capital Assets Other Non-Current Asset 3000 Current Liabilities Payables Accounts Payable Vouchers Payable Construction Contracts Payable Claims Payable Insurance Liability - Current Accrued Liabilities Salaries and Wages Prize Liability - Current DROP Participants Pension Benefit - Current Insurance Claims Interest Payable Deposits Payable Deposits Held to Retire Defeased Bonds Governmental Payables Due To Other Fund, within Division Due To Other Fund, within Agency Due To Other Agency Due To Federal Government Due To Other Governments Due To General Revenue Due To Component Unit/Primary Due To Revolving Fund (NOT VALID FOR FINANCIAL STATEMENTS) Due To State Funds - Clearing Matured Debts Matured Bonds Payable Matured Certificates of Participation Matured Interest Payable Page 3 of 9

4 Bonds and Certificates of Participation Bonds Payable - Current Certificates of Participation - Current Bonds Payable from Restricted Assets - Current Accrued Interest - Current Installment Purchase Contracts - Current Miscellaneous Liabilities Compensated Absences - Current Capital Leases - Current Unearned Revenue - Current Revenues Received in Advance - Current Tuition and Housing Benefits Payable - Current Oblig Under Reverse Repurchase Agreements - Treasury (SFRS USE ONLY) Oblig Under Reverse Repurchase Agreements - SBA Pension Liability - HIS - Current Pension Liability - NG - Current Oblig Under Security Lending Transactions - Treasury (SFRS USE ONLY) Oblig Under Security Lending Transactions - SBA Other Current Liabilities 4000 Non-Current Liabilities and Deferred Inflows of Resources Accrued Liabilities Prize Liability DROP Participants Pension Benefit Loans from Primary Payable From Restricted Assets Bonds Payable from Restricted Assets Interest Payable from Restricted Assets Advances from Other Funds Long-Term Due to Other Governments Due to Federal Government - Arbitrage Advances from funds within the Agency Bonds and Certificates of Participation Bonds Payable Certificates of Participation Unamortized Premiums - Bonds Payable Unamortized Discounts - Bonds Payable Amount Deferred on Refunding - Bonds Payable Unamortized Premiums/Discounts - COP Amount Deferred on Refunding - COP Accrued Interest Deferred Inflows of Resources Deferred Inflows - Service Concession Arrangements Deferred Inflows - Inc in FV-Hedging Derivatives Deferred Inflows - Unavailable Revenue Deferred Inflows - Grants Received in Advance Deferred Inflows - Amount Deferred on Refunding-Bonds Payable Deferred Inflows - Amount Deferred on Refunding-COP Deferred Inflows - Pension-related Items - FRS Deferred Inflows - Pension-related Items - HIS Deferred Inflows - Pension-related Items - NG Page 4 of 9

5 Miscellaneous Liabilities Installment Purchase Contracts Compensated Absences Capital Leases Unearned Revenue Revenues Received in Advance - Long-term Miscellaneous Liabilities Pension Liability - FRS Pension Liability - HIS Pension Liability - NG Tuition and Housing Benefits Payable Insurance liability Other Long-Term Liabilities 5000 Equity Residual Equity Transfer Residual Equity Transfer In Residual Equity Transfer Out Net Position (Proprietary Funds) Restricted for Lottery Prior Period Adjustments to Beginning Net Position Restricted for Hurricane Cat Fund Restricted for Prepaid College Program Restricted for Unemployment Compensation Net Investment in Capital Assets Restricted for Pension and Other Employee Benefits (SWGF 73 ONLY) Restricted Other Net Position Unrestricted Fund Balance (Governmental Funds) Prior Period Adjustments to Beginning Fund Balance Collections, General Revenue Committed Fund Balance Nonspendable - Inventories and Prepaid Items Nonspendable - LT Receivables and Advances (SFRS USE ONLY) Nonspendable - Permanent Fund Principal Restricted by Creditors Restricted by Federal Government Restricted by Grantors and Contributors (Non-Federal) Restricted by Enabling Legislation Restricted by Constitutional Provisions or Court Order Committed Fund Balance CAFR General Fund (SFRS USE ONLY) Unassigned Fund Balance (SFRS USE ONLY) Page 5 of 9

6 6000 Revenues and Receipts Released (Govermental Funds) Taxes Licenses and Permits Fees, Charges, Commissions and Sales Grants and Donations - Non Capital Interest and Dividends Fines, Forfeits, Judgments and Settlements Flexible Benefits Contributions Refunds Other Revenues Revenues (Governmental Funds) Capital Grants and Donations Sale of Fixed Assets Released Appropriations Released General Revenue Appropriation Released Working Capital Appropriation Released Infrastructure Fund Appropriation Reversion of Appropriation, 6/ Reversion of Appropriation, 12/ Other Reversion, Fixed Capital Outlay Operating Transfers In Transfers in From Component Units/Primary Property Transfer In Federal Funds Transfers within Agency Federal Funds Transfer In from Other Agency Transfers in from within The Agency General Revenue Transfers In Transfer In from Other Agency Operating Revenues (Proprietary Funds) Tolls Facilities Revenue Interest on Loans Pension Fund Contributions - State Pension Fund Contributions - Non-State Lottery Sales Deposits from Other Governments Fees Operating Revenues (Proprietary Funds) Sales of Goods and Services - State Sales of Goods & Services - Non-State Fines, Forfeits, Judgments and Settlements Rents - State Rents and Royalties - Non-State Interest Earnings - Operating Gain on Sale of Investments Loss on Sale of Investments Other Operating Revenue Page 6 of 9

7 Non-Operating Revenue (Proprietary Funds) Gain or Loss on Early Extinguishment of Debt Fines, Forfeits, Judgments and Settlements Non Capital Grants and Donations Rents - State Rents and Royalties - Non-State Interest Capital Grants and Donations Emergency assessment funds received Other Non-Operating Revenues Other Financing Sources (Governmental Funds) Bond Proceeds SWFS Only - Insurance Recoveries Installment Purchase Note Proceeds Capital Lease Inceptions Proceeds of Refunding Bonds Contributions to Permanent Funds Other Non-Revenue Receipts 7000 Expenditures Expenditure (Governmental Funds) Expenditures, Current Special Items Extraordinary Items Expenditures, Capital Outlay (Govermental Funds) Expend.- Operating Capital Outlay Expend.- Fixed Capital Outlay Installment Purchase Acquisitions Capital Lease Acquisitions Depreciation & Amortization Expense Gain or Loss on Disposal of Capital Assets Expenditures, Debt Service (Govermental Funds) Principal Retirement Interest and Fiscal Charges Advance Refunding Escrow Payment Operating Transfers Out Transfers Out to Component Units/Primary Property Transfer Out Federal Funds Transfer Out within the Agency Federal Funds Transfer Out to Other Agency Transfers Out within the Agency General Revenue Transfers Out Transfers Out to Other Agency Operating Expenses (Proprietary Funds) Repairs and Maintenance Expense Fiscal Charges Expense Payment of Lottery Winnings Commissions on Lottery Sales Capital Asset Impairment (SFRS USE ONLY) Withdrawal of Funds by Investing Governments Basic Services Scholarships and Fellowships Page 7 of 9

8 Operating Expenses (Proprietary Funds) Oper. Exp.- Personal Services Oper. Exp.- Contractual Services Oper. Exp.- Materials & Supplies Oper. Exp.- Bad Debt Expense Oper. Exp.- Depreciation & Amortization Interest Expense Operating Insurance Claims Expense Cost of Goods Benefit Payments Non-Operating Expenses (Proprietary Funds) Property Disposition Gain or Loss Escrow Distributions Interest Expense Non-Operating Grant Expense Amortization and Fiscal Charges Amortization - Non-Operating Special Item Extraordinary Gain/Loss Other Non-Operating Expenses Other Expenditures (Governmental Funds) Non-Appropriated Expenditures Change in Reserve for Prepaids (NOT VALID FOR FINANCIAL STATEMENTS) Payments to Refunded Bond Escrow Agent 8000 Estimated Revenues and Receipts (SWFG 10 & 20 ONLY) Estimated Revenues Est. Taxes Est. Licenses And Permits Est. Fees Est. Grants and Donations Non Capital Est. Interest Est. Fines, Forfeits, Judgments and Settlements Est. Insurance Contributions Est. Refunds Est. Other Revenues Estimated Revenues Est. Capital Grants and Donations Est. Sale of Fixed Assets Estimated Released Appropriations Est-Released Gen Rev Appropriations Est Released Working Capital Approp Estimated Operating Transfers In Est. Transfers in from Component Units Est Federal Funds Transfers in From within Agency Est Federal Funds Trans in From Other Agency Est. Trans. in From within The Agency Est. Gen Revenue Transfers In Est. Transfers in From Other Agency Page 8 of 9

9 Estimated Operating Revenues Est Toll Facilities Revenue Est Interest on Loans Est Pension Fund Contrib. - State Est Pension Fund Contrib. - Non-state Est Fees Estimated Operating Revenue Est. Sale of Goods & Services - State Est. Sale of Goods & Services - Non-State Est. Fines, Forfeits, Judgments and Settlements Est. Rent - State Est. Rents and Royalties - Non-State Est. Interest Est Gain on Sale of Investments (NOT VALID FOR FINANCIAL STATEMENTS) Est. Other Operating Revenue Estimated Non-Operating Revenue Est. Non-Capital Grants and Donations Est. Non-Op Rents-State Est. Non-Op Rents & Royalties- Non-State Est. Non-Operating Interest Est Capital Grants and Donations Est. Other Non-Operating Revenues Estimated Other Financing Sources Est. Bond Proceeds Est Installment Purch. Note Proceeds Est Capital Lease Inceptions 9000 Budgetary Controls (SWFG 10 & 20 ONLY) Disposition of Appropriations Appropriations (NOT VALID FOR FINANCIAL STATEMENTS) Appropriations, Allocated (NOT VALID FOR FINANCIAL STATEMENTS) Disposition of Approved Budget Approved Budget (NOT VALID FOR FINANCIAL STATEMENTS) Approved Budget, Allotted (NOT VALID FOR FINANCIAL STATEMENTS) Budget Allotted, C & G Subsystem (NOT VALID FOR FINANCIAL STATEMENTS) Allotments (NOT VALID FOR FINANCIAL STATEMENTS) Allotments, C & G Subsystem (NOT VALID FOR FINANCIAL STATEMENTS) Encumbrances (NOT VALID FOR FINANCIAL STATEMENTS) Budgetary Fund Bal Reserved/Encumbrance (NOT VALID FOR FINANCIAL STATEME Budgetary Fund Balance Page 9 of 9