Sheet 1: PeopleSoft_SCO-STO Use Only 

	
	
	
	
	
	
	
	
	
	

		
CHART OF ACCOUNTS - (PEOPLESOFT  - SCO/STO USE ONLY)     Revised 4/15/2022
		
	

		


		
PeopleSoft Accounts - SCO/STO Use Only
		


		
Legacy Codes
		
	

		
Acct Type
		
Account Number and Description
		
Control Account
		
Budgetary Account
		
Filter Level
		
Column1
		
Legacy GL Accounts
		
Legacy Object Receipt
		
Comments
	
	

		


		


		
Note:Blank in these cols. = No
		


		


		


		


		


		


	
	

		
1
		
1 - Assets
		


		


		
1
		


		


		


		
  
	
	

		
1
		
. 10 - Treasury Accountabilty
		


		
Y
		
1
		


		


		


		


	
	

		
1
		
. . 1001 - Banks
		


		
Y
		
1
		


		


		


		


	
	

		
1
		
. . . 1001001 - BOFA - Demand
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001002 - BOFA - LAIF
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001003 - BOFA - Pre-Sort
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001004 - BOFA - RW
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001006 - BOFA - ZBA
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001011 - BOFA - Demand - UI
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001021 - BOW - Demand
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001022 - BOW - LAIF
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001031 - BOW - ZBA
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001041 - UNION - Demand
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001042 - UNION - LAIF
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001051 - UNION - ZBA
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001061 - WELLS - Demand
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001062 - WELLS - LAIF
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001063 - WELLS - Pre-Sort
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001064 - WELLS - DCSS Pre-Sort 
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001065 - WELLS - BOE Pre-Sort 
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001066 - WELLS - DMV Pre-Sort 
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001067 - WELLS - FTB Pre-Sort 
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001068 - WELLS - EDD Pre-Sort 
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001069 - WELLS - PUC Pre-Sort 
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001071 - WELLS - ZBA
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001081 - CITI - Demand
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001082 - CITI - LAIF
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001091 - CITI - ZBA
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001101 - WESTA - Demand
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001102 - WESTA - LAIF
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001111 - WESTA - ZBA
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001121 - USBNK - Demand
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001122 - USBNK - LAIF
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001131 - USBNK - ZBA
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001141 - CHASE - Demand
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001142 - CHASE - LAIF
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001151 - CHASE - ZBA
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001161 - Citibank, New York, Custodial
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001171 - JP Morgan Trust Company 
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001181 - US Bank Trust - Fiscal Agent
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1001191 - Bank of New York
		


		


		
1
		


		


		


		


	
	

		
1
		
. . 1002 - Investments
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1002001 - PMIA Time Deposits
		


		


		
1
		


		
0030
		


		


	
	

		
1
		
. . . . 100202 - PMIA Investment Securities
		


		


		
1
		


		
0100
		


		


	
	

		
1
		
. . . . 1002022 - PMIA Investment Securities - Cost
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . . 1002023 - PMIA Investment Securities - Par
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1002024 - PMIA Investment Securities - Premium
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1002025 - PMIA Investment Securities - Discount
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1002026 - PMIA Investment Securities - Accrued Interest Purchase
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1002027 - PMIA Investment Securities - Repurchase Agreement
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1002028 - PMIA Investment Securities - Reverse Repurchase Agreement
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1002029 - PMIA Investment Clearing
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 100204 - PMIA Loans
		


		


		
1
		


		
0120
		


		


	
	

		
1
		
. . . 1002042 - PMIA Loans - GF Loans
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1002043 - PMIA Loans - AB55 Loans
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1002101 - Centralized Banking
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1002121 - Cash Management 
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1002900 - Time Deposit Accounts Receivable
		


		


		
1
		


		


		


		


	
	

		
1
		
. . 1003 - Fund Cash
		


		


		
1
		


		
0300
		


		


	
	

		
1
		
. . . 1003000 - TREAS Fund Cash
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1003010 - TREAS Fund Cash - RW
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1003100 - TREAS Agency Bank Accounts
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1003125 - Uncleared Collections - Offsets
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1003150 - Uncleared Collections - ORF Replenishment
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1003175 - Uncleared Collections - TREAS Deposits
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1003200 - Outstanding Warrants 
		


		


		
1
		


		
0320
		


		


	
	

		
1
		
. . . 1003210 - Outstanding Warrants  - RW
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1003300 - Outstanding Agency Checks
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1003400 - Fiscal Agent Liability
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1003450 - AP Registered Warrant Interest
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1003900 - Presentment Clearing
		


		


		
1
		


		
0400
		


		


	
	

		
1
		
. . . 1099001 - PPV PMIA Investment Clearing 
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1099002 - PPV PMIA Loan – GF Loans
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1099003 - PPV PMIA Loan – AB55 Loans
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1099004 - PPV TREAS Agency Bank Accounts
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1099005 - PPV Outstanding Agency Checks
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1099006 - PPV TREAS Fund Cash
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1099007 - PPV Uncleared Collections – TREAS
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1099008 - PPV Uncleared Collections – Offset
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1099009 - PPV Outstanding Warrants
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1099010 - PPV Presentment Clearing
		


		


		
1
		


		


		


		


	
	

		
1
		
. . 112 - Temporary Investments
		


		


		
3
		


		


		


		


	
	

		
1
		
. . . 1120010 - Temporary Investments
		


		


		
4
		


		
1200
		


		


	
	

		
1
		
. . . 1122000 - Investments - Time Deposits
		


		


		
4
		


		
1230
		


		


	
	

		
1
		
. . 113 - Cash & Investments (GAAP)
		


		


		
3
		


		


		


		


	
	

		
1
		
. . . 1130000 - Cash & Pooled Investments (GAAP)
		


		


		
4
		


		


		


		


	
	

		
1
		
. . . 1131000 - Cash & Pooled Investments-Current_Restricted  (GAAP)
		


		


		
4
		


		


		


		


	
	

		
1
		
. . . 1133000 - Investments - Current - Restricted (GAAP)
		


		


		
4
		


		


		


		


	
	

		
1
		
. . 12 - Accounts Receivable
		


		


		
3
		


		
1300
		


		


	
	

		
1
		
. . . . 1200500 - Accounts Receivable - GAAP DF/DT Matching Adjustment
		


		


		
5
		


		


		


		


	
	

		
1
		
. . . . 1227000 - Internal Balances (GAAPGW)
		


		


		
5
		


		


		


		


	
	

		
1
		
. . 124 - Due From Other Funds or Appropriations
		


		


		
3
		


		
1400
		


		


	
	

		
1
		
. . . 1240200 - Due from General Fund - Cash Flow Loans
		


		


		
1
		


		


		


		


	
	

		
1
		
. . . 1242000 - GAAP Due From Funds Matching Elim 1
		


		


		
4
		


		


		


		


	
	

		
1
		
. . . 1242010 - GAAP Due From Funds Matching Elim 2
		


		


		
4
		


		


		


		


	
	

		
1
		
. . 128 - Due from Primary Gov/Component Units (GAAP)
		


		


		
3
		


		


		


		


	
	

		
1
		
. . . 1280100 - Due from Primary Government (GAAP)
		


		


		
4
		


		


		


		


	
	

		
1
		
. . . 1280200 - Due from Component Units (GAAP)
		


		


		
4
		


		


		


		


	
	

		
1
		
. . 130 - Prepaid Expenses
		


		


		
3
		


		
1700
		


		


	
	

		
1
		
. . . 1309 - Other Prepaid Expenses
		


		


		
4
		


		
1720
		


		


	
	

		
1
		
. . . . . 1309900 - Other Prepaid Expense
		


		


		
6
		


		


		


		


	
	

		
1
		
. . 140 - Inventory
		


		


		
3
		


		
1900
		


		


	
	

		
1
		
. . . 1405000 - Inventories - Other
		


		


		
4
		


		


		


		


	
	

		
1
		
. . . 1499 - Other Current Assets (GAAP)
		


		


		
4
		


		


		


		


	
	

		
1
		
. . . . 14991 - Net Investment in Direct financing Leases - Current (GAAP)
		


		


		
5
		


		


		


		


	
	

		
1
		
. . . . . 1499100 - Net Investment in Direct Financing Leases - Current (GAAP)
		


		


		
6
		


		


		


		


	
	

		
1
		
. . . . . 1499101 - Unearned Revenue for Direct Financing Leases - Current (GAAP)
		


		


		
6
		


		


		


		


	
	

		
1
		
. . . . . 1499200 - Recoverable Power Costs (Net) - Current (GAAP)
		


		


		
6
		


		


		


		


	
	

		
1
		
. . . . . 1499400 - Other Current Assets
		


		


		
6
		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		
1
		
. 15 - Noncurrent Assets
		


		


		
2
		


		


		


		


	
	

		
1
		
. . 150 - Investments
		


		


		
3
		


		
2000
		


		


	
	

		
1
		
. . . 1599 - Other Noncurrent Assets (GAAP)
		


		


		
4
		


		


		


		


	
	

		
1
		
. . . . 1599000 - Cash & Pooled Investments - Noncurrent (GAAP)
		


		


		
5
		


		


		


		


	
	

		
1
		
. . . . 1599100 - Cash & Pooled Investments - Noncurrent - Restricted (GAAP)
		


		


		
5
		


		


		


		


	
	

		
1
		
. . . . 15993 - Net Investment in Direct Financing Leases - Noncurrent GAAP)
		


		


		
5
		


		


		


		


	
	

		
1
		
. . . . . 1599300 - Net Investment in Direct Financing Leases-Noncurrent (GAAP)
		


		


		
6
		


		


		


		


	
	

		
1
		
. . . . . 1599301 - Unearned Revenue for Direct Financing Leases - Noncurrent (GAAP)
		


		


		
6
		


		


		


		


	
	

		
1
		
. . . . . 1599500 - Recoverable Power Costs (Net) - Noncurrent (GAAP)
		


		


		
6
		


		


		


		


	
	

		
1
		
. . 199 - Amounts to be Provided for Retirement of General Long-Term Debt
		


		


		
3
		


		
2900
		


		


	
	

		
1
		
. . . 1999 - Deferred Outflows of Resources (GAAP)
		


		


		
4
		


		


		


		


	
	

		
1
		
. . . . 1999000 - Accumulated Decrease in Fair Value of Hedging Derivatives (GAAP)
		


		


		
5
		


		


		


		


	
	

		
1
		
. . . . 1999100 - Deferred Service Concession Arrangement Payments (GAAP)
		


		


		
5
		


		


		


		


	
	

		
1
		
. . . . 1999200 - Deferred Imposed Nonexchange Expenditure (GAAP)
		


		


		
5
		


		


		


		


	
	

		
1
		
. . . . 1999300 - Deferred Amounts from Refunding of Debt (Debits) (GAAP)
		


		


		
5
		


		


		


		


	
	

		
1
		
. . . . 1999400 - Deferred Decrease Related to Pensions (GAAP)
		


		


		
5
		


		


		


		


	
	

		
1
		
. . . . 1999500 - Deferred Decrease Related to OPEB (GAAP)
		


		


		
5
		


		


		


		


	
	

		
1
		
. . . . 1999600 - Cost to Acquire Rights to Future Revenues (GAAP)
		


		


		
5
		


		


		


		


	
	

		
1
		
. . . . 1999700 - Deferred Asset Retirement Obligations (GAAP)
		


		


		
5
		


		


		


		


	
	

		
1
		
. . . . 1999900 - Other Deferred Outflows of Resources (GAAP)
		


		


		
5
		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		
2
		
2 - Liabilities
		


		


		
1
		


		


		


		


	
	

		
2
		
. 20 - Current Liabilities
		


		


		
2
		


		


		


		


	
	

		
2
		
. . 2000 - Accounts Payable
		


		


		
3
		


		
3000
		


		


	
	

		
2
		
. . . 2000000 - Accounts Payable
		
Y 
		


		
4
		


		
3010
		


		


	
	

		
2
		
. . . . 2000400 - Pending Claim Reissuances - Legacy System
		
Y 
		


		
4
		


		


		


		


	
	

		
2
		
. . . . 2000500 - Accounts Payable - GAAP DF/DT Matching Adjustment
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2000550 - Travel Expense Claims - CALATERS
		


		


		
4
		


		


		


		


	
	

		
2
		
. . 2002 - Contracts & Notes Payable - Current
		


		


		
3
		


		


		


		


	
	

		
2
		
. . . 2002100 - Revenue Anticipation Notes Payable
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2002200 - Revenue Anticipation Warrant Payable
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2002250 - Bond Anticipation Notes (BAN) - Current
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2002300 - Commercial Paper Payable - Current
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2002350 - Certificates of Participation - Current
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2008000 - Consolidated Payment Fund Payables
		
Y 
		


		
4
		


		


		


		


	
	

		
2
		
. . 2009 - Business Month Payables
		


		


		
3
		


		


		


		


	
	

		
2
		
. . . . 2009001 - Business Month Payables - July 
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2009002 - Business Month Payables - August 
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2009003 - Business Month Payables - September 
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2009004 - Business Month Payables - October 
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2009005 - Business Month Payables - November 
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2009006 - Business Month Payables - December 
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2009007 - Business Month Payables - January
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2009008 - Business Month Payables - February 
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2009009 - Business Month Payables - March 
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2009010 - Business Month Payables - April 
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2009011 - Business Month Payables - May 
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2009012 - Business Month Payables - June
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2009013 - IRS Pending Reconciliation
		


		


		
5
		


		
7013
		


		


	
	

		
2
		
. . . . 2009090 - eFits Clearing Account
		


		


		
5
		


		


		


		


	
	

		
2
		
. . 2010 - Due To Other Funds or Appropriations
		


		


		
3
		


		
3100
		


		


	
	

		
2
		
. . . 2010010 - Due to Other Funds - Forgery Disbursement Account
		


		


		
2
		


		


		


		


	
	

		
2
		
. . . 2010100 - GAAP Due To Funds Matching Elim 1
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2010110 - GAAP Due To Funds Matching Elim 2
		


		


		
4
		


		


		


		


	
	

		
2
		
. . 2030 - Due to Primary Goverment/Component Units (GAAP)
		


		


		
3
		


		


		


		


	
	

		
2
		
. . . 2030100 - Due to Primary Government (GAAP)
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2030200 - Due to Component Units (GAAP)
		


		


		
4
		


		


		


		


	
	

		
2
		
. . 2060 - Deposits
		


		


		
3
		


		
3500
		


		


	
	

		
2
		
. . . 2063000 - Deposits - LAIF
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2064000 - Deposits - Condemnation Deposit Fund (CDF)
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2065000 - Deposits - Unclaimed Property Liability
		


		


		
4
		


		


		


		


	
	

		
2
		
. . 2090 - Other Current Liabilities
		


		


		
3
		


		
3700
		


		


	
	

		
2
		
. . . 2090088 - Employer’s Retirement Contributions Payable
		


		


		


		


		


		


		


	
	

		
2
		
. . . 2090160 - Uncleared Collections - County Remittances
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2090550 - Cancelled Warrant Uncleared 
		
Y 
		


		
4
		


		


		


		


	
	

		
2
		
. . . 2090600 - Pending Escheatments - AP
		
Y 
		


		
4
		


		


		


		


	
	

		
2
		
. . . 2090700 - Securities Lending Obligation (GAAP)
		


		


		
4
		


		


		


		


	
	

		
2
		
. . 2540 - Notes Payable
		


		


		
3
		


		
4300
		


		


	
	

		
2
		
. . . 2540300 - Bond Anticipation Notes (BAN) Payable - Noncurrent
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2540400 - Commercial Paper Payable - Noncurrent
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2540500 - Certificates of Participation - Noncurrent
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2590050 - Lottery Prizes and Annuities - Noncurrent (GAAP)
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2590075 - Mandated Cost Claims Payable - Noncurrent (GAAP)
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2999 - Deferred Inflows of Resources (GAAP)
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2999000 - Accumulated Increase in Fair Value of Hedging Derivatives
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2999050 - Unavailable Revenue
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2999100 - Deferred Service Concession Arrangement Receipts
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2999150 - Deferred Irrevocable Split-Interest Agreements
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . 2999200 - Deferred Imposed Nonexchange Revenue
		


		


		
4
		


		


		


		


	
	

		
2
		
. . . . 2999300 - Deferred Amounts from Refunding Debt (Credits) (GAAP)
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2999400 - Deferred Increase Related to Pensions
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2999500 - Deferred Increase Related to OPEB
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2999600 - Proceeds from Sale of Future Revenues
		


		


		
5
		


		


		


		


	
	

		
2
		
. . . . 2999900 - Other Deferred Inflows of Resources
		


		


		
5
		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		
3
		
3 - Fund Balance and Other Reserves
		


		


		
1
		


		


		


		


	
	

		
3
		
. 35 - Reservations of Fund Balance - Unavailable for Appropriation
		


		


		
2
		


		
5300
		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		
3
		
. 39 - Fund Balance/Net Position
		


		


		


		


		
5500
		


		


	
	

		
3
		
. . . 3905000 - Unreserved-Undesignated
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3905010 - Contingency Reserve for Economic Uncertainties
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3905020 - Special Fund for Economic Uncertainties
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3905030 - Budget Stabilization Account
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3905040 - Reserve for Deposits
		


		


		


		


		


		


		


	
	

		
3
		
. . . 3905050 - Reserve for Encumbrances
		


		


		


		


		
5350
		


		


	
	

		
3
		
. . . 3905060 - Reserve for Proposition 98
		


		


		


		


		


		


		


	
	

		
3
		
. . . 3905061 - Appropriation Offset for Proposition 98 Reserve
		


		


		


		


		


		


		


	
	

		
3
		
. . . 3905070 - Reserve for Unencumbered Balance of Continuing Appropriations
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3905080 - Reserve for Deferred Payroll
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3905090 - Reserve for Other Purposes
		


		


		
4
		


		


		


		


	
	

		
3
		
. . 391 - Restricted Fund Balance (GAAP)
		


		


		
3
		


		


		


		


	
	

		
3
		
. . 3910 - Restricted - Nonexpendable
		


		


		
3
		


		


		


		


	
	

		
3
		
. . . 3910000 - Restricted - Nonexpendable Endowments
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3910500 - Restricted - Nonexpendable Other
		


		


		
4
		


		


		


		


	
	

		
3
		
. . 3911 - Restricted - Expendable
		


		


		
3
		


		


		


		


	
	

		
3
		
. . . 3911000 - Restricted - General Government
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911050 - Restricted - Education
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911100 - Restricted - Health & Human Services
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911150 - Restricted - Natural Resources & Environmental Protection
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911200 - Restricted - Business, Consumer Services & Housing
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911250 - Restricted - Transportation
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911300 - Restricted - Corrections & Rehabilition
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911325 - Restricted - Budget Stabilization
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911350 - Restricted - Endowments and Gifts
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911375 - Restricted - Unemployment Programs
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911400 - Restricted - Lottery
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911425 - Restricted - Construction
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911450 - Restricted - Security for Revenue Bonds
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911475 - Restricted - Indenture
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911500 - Restricted - Statute
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911600 - Restricted-Other Purposes 
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911700 - Restricted-Debt Service 
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911800 - Restricted - Pension Benefits
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3911825 - Restricted - Other Postemployment Benefits
		


		


		
4
		


		


		


		


	
	

		
3
		
. . 392 - Unrestricted Fund Balance (GAAP)
		


		


		
3
		


		


		


		


	
	

		
3
		
. . 3920 - Nonspendable Fund Balance (GAAP)
		


		


		
3
		


		


		


		


	
	

		
3
		
. . . 3920000 - Nonspendable - Interfund Receivables
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3920050 - Nonspendable - Loans Receivable
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3920100 - Nonspendable - Other
		


		


		
4
		


		


		


		


	
	

		
3
		
. . 3921 - Committed Fund Balance (GAAP)
		


		


		
3
		


		


		


		


	
	

		
3
		
. . . 3921000 - Committed - General Government
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3921050 - Committed - Education
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3921100 - Committed - Health & Human Services
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3921150 - Committed - Natural Resources & Environmental Protection
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3921200 - Committed - Business, Consumer Services & Housing
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3921250 - Committed - Transportation
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3921300 - Committed - Corrections & Rehabilitation
		


		


		
4
		


		


		


		


	
	

		
3
		
. . 3922 - Assigned Fund Balance (GAAP)
		


		


		
3
		


		


		


		


	
	

		
3
		
. . . 3922000 - Assigned - General Government
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3922050 - Assigned - Education
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3922100 - Assigned - Health & Human Services
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3922150 - Assigned - Natural Resources & Environmental Protection
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3922200 - Assigned - Business, Consumer Services, & Housing
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3922250 - Assigned - Transportation
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3922300 - Assigned - Corrections & Rehabilitation
		


		


		
4
		


		


		


		


	
	

		
3
		
. . 3923 - Unrestricted Net Posiition / Unassigned Fund Balance (GAAP)
		


		


		
3
		


		


		


		


	
	

		
3
		
. . . 3923000 - Unrestricted / Unassigned Fund Balance
		


		


		
4
		


		


		


		


	
	

		
3
		
. . 3924 - Net Position - Held in Trust (GAAP)
		


		


		
3
		


		


		


		


	
	

		
3
		
. . . 3924000 - Held in Trust - Deferred Compensation Participants
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3924050 - Held in Trust - Pool Participants
		


		


		
4
		


		


		


		


	
	

		
3
		
. . . 3924100 - Held in Trust - Individuals, Organizations, or Other Governments
		


		


		
4
		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		
4
		
4 - Revenues
		


		


		
1
		


		


		


		


	
	

		
4
		
. 41 - General Revenues
		


		


		
2
		


		


		


		


	
	

		
4
		
. . 417 - Other Revenue
		


		


		
3
		


		


		
16
		


	
	

		
4
		
. . . 4171050 - Cost Recoveries - SWCAP
		


		


		
4
		


		


		


		


	
	

		
4
		
. . 418 - Revenue Adjustments
		


		


		
3
		


		


		


		


	
	

		
4
		
. . . 4180200 - Prior Year Surplus (Credit - SCO Use Only)
		


		


		


		


		


		


		


	
	

		
4
		
. . . 4180250 - Prior Year Surplus Adjustments (Debit - SCO Use Only)
		


		


		


		


		


		


		


	
	

		
4
		
. . 419 - Other Revenue (GAAP)
		


		


		


		


		


		


		


	
	

		
4
		
. . 4197 - Program Revenue (GAAPGW)
		


		


		
3
		


		


		


		


	
	

		
4
		
. . . 4197025 - General Government Program Revenue
		


		


		
4
		


		


		


		


	
	

		
4
		
. . . 4197050 - Education Program Revenue
		


		


		
4
		


		


		


		


	
	

		
4
		
. . . 4197075 - Health & Human Services Program Revenue
		


		


		
4
		


		


		


		


	
	

		
4
		
. . . 4197100 - Natural Resources & Environmental Protection  Program Revenue
		


		


		
4
		


		


		


		


	
	

		
4
		
. . . 4197125 - Business, Consumer Services & Housing Program Revenue
		


		


		
4
		


		


		


		


	
	

		
4
		
. . . 4197150 - Transportation Program Revenue
		


		


		
4
		


		


		


		


	
	

		
4
		
. . . 4197175 - Corrections & Rehabilitation Program Revenue
		


		


		
4
		


		


		


		


	
	

		
4
		
. . 4198 - Operating Revenue (GAAP)
		


		


		
3
		


		


		


		


	
	

		
4
		
. . . 4198000 - Student Tuition and Fees (GAAP)
		


		


		


		


		


		


		


	
	

		
4
		
. . . 4198010 - Power Sales (GAAP)
		


		


		


		


		


		


		


	
	

		
4
		
. . . 4198020 - Grants and Contracts (GAAP)
		


		


		


		


		


		


		


	
	

		
4
		
. . . 4198030 - Earned Premiums (net) (GAAP)
		


		


		


		


		


		


		


	
	

		
4
		
. . . 4198040 - Department of Energy Laboratories (GAAP)
		


		


		


		


		


		


		


	
	

		
4
		
. . . 4198050 - Services and Sales (GAAP)
		


		


		


		


		


		


		


	
	

		
4
		
. . . 4199 - Nonoperating Revenue (GAAP)
		


		


		


		


		


		


		


	
	

		
4
		
. . . 4199000 - Private Gifts (GAAP)
		


		


		


		


		


		


		


	
	

		
4
		
. . . 4199010 - Permanent Endowments, Donations, and Grants (GAAP)
		


		


		


		


		


		


		


	
	

		
4
		
. . . 4199020 - Special Items (GAAP)
		


		


		


		


		


		


		


	
	

		
4
		
. . . 4199030 - Donations and Grants  (GAAP)
		


		


		


		


		


		


		


	
	

		
4
		
. . . 4199040 - Investment and Interest Income (GAAP)
		


		


		


		


		


		


		


	
	

		
4
		
. . . 4199050 - Extraordinary Items (GAAP)
		


		


		


		


		


		


		


	
	

		
4
		
. . . 4199060 - Capital Contribution (GAAP)
		


		


		


		


		


		


		


	
	

		
4
		
. . . 4199070 - Other Nonoperating Revenue (GAAP)
		


		


		


		


		


		


		


	
	

		
4
		
. . 4903000 - Pro Rata Recoveries (SCO Use Only)
		


		


		


		


		


		


		


	
	

		
4
		
. 49 - Unappropriated Receipts
		


		


		


		


		


		


		


	
	

		
4
		
. 494 - Statewide Assessments
		


		
Y
		
2
		


		


		


		


	
	

		
4
		
. . . 4941000 - Pro Rata Recoveries
		


		


		
4
		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		
5
		
5 - Expenses
		


		


		


		


		


		


		


	
	

		
5
		
. 50 - Appropriated Expenses
		


		


		
2
		


		


		


		


	
	

		
5
		
. . . . 5200000 - Deferred Payroll Adjustment (BLBAR)
		


		


		
5
		


		


		


		


	
	

		
5
		
. . 55 - Unclassified Expenditures
		


		


		
3
		


		


		
500000
		


	
	

		
5
		
. . 557 - Other Financing Uses
		


		


		
3
		


		


		


		


	
	

		
5
		
. . . 5570000 - Loan Principal Disbursements
		


		


		


		


		


		


		


	
	

		
5
		
. . . 5570600 - Other Uncategorized Financing Uses
		


		


		


		


		


		


		


	
	

		
5
		
. . . 566 - Expenditures (GAAP)
		


		


		
4
		


		


		


		


	
	

		
5
		
. . . . 5662 - Operating Expenses (GAAP)
		


		


		
5
		


		


		


		


	
	

		
5
		
. . . . 5662000 - Investment Expenses (Offset to Investment Income ) (GAAP)
		


		


		
5
		


		


		


		


	
	

		
5
		
. . . . 5662050 - Lottery Prizes (GAAP)
		


		


		
5
		


		


		


		


	
	

		
5
		
. . . . 5662075 - Power Purchases (GAAP)
		


		


		
5
		


		


		


		


	
	

		
5
		
. . . . 5662100 - Administrative Expense (GAAP)
		


		


		
5
		


		


		


		


	
	

		
5
		
. . . . 5662125 - Services and Charges (GAAP)
		


		


		
5
		


		


		


		


	
	

		
5
		
. . . . 5662175 - Department of Energy Laboratories (GAAP)
		


		


		
5
		


		


		


		


	
	

		
5
		
. . . . 5663 - Nonoperating Expenses (GAAP)
		


		


		
5
		


		


		


		


	
	

		
5
		
. . . . 5663050 - Lottery Payments for Education (GAAP)
		


		


		
5
		


		


		


		


	
	

		
5
		
. 59 - Unappropriated Expenditures
		


		


		
2
		


		


		


		


	
	

		
5
		
. . 5903000 - Pro Rata Adjustments (SCO Use Only)
		


		


		


		


		


		


		


	
	

		
5
		
. . 594 - Statewide Assessments/Transfers
		


		
Y
		
3
		


		


		


		


	
	

		
5
		
. . . 5941 - Pro Rata Adjustment
		


		
Y
		
4
		


		


		


		


	
	

		
5
		
. . . 5941000 - Pro Rata Adjustment
		


		


		
4
		


		


		


		


	
	

		
5
		
. . . 59421 - SB84 Interfund Loans Out - Interest Expense
		


		
Y
		
4
		


		


		


		


	
	

		
5
		
. . . 5942100 - SB84 Interfund Loans Out - Interest Expense
		


		


		
4
		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		
6
		
6 - Transfers
		


		


		


		


		


		


		


	
	

		
6
		
. 62 - Appropriated Operating Transfers to Other Funds
		


		


		


		


		


		


		


	
	

		
6
		
. . 626 - Bond Proceed Transfers to Other Funds
		


		


		
3
		


		


		


		


	
	

		
6
		
. . 627 - Transfers to Feeder Funds
		


		


		
3
		


		


		


		


	
	

		
6
		
. . 6270000 - Transfers to Feeder Funds
		


		


		


		


		


		


		


	
	

		


		
. . 628 - Transfers to Other Funds Unspecified
		


		


		
3
		


		


		


		


	
	

		
6
		
. 63 - Unappropriated Operating Transfers from Other Funds
		


		


		


		


		


		


		


	
	

		
6
		
. . 6370000 - Transfers from Feeder Funds
		


		


		


		


		
9811
		


		


	
	

		


		


		


		


		
2
		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		
Legacy SCO/STO Accounts not used in FI$Cal
		


		


	
	

		


		


		


		


		


		


		
1115
		


		
General Cash-Remittance in Transit
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
1150
		


		
Cash in Transit to State Treasury
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
1314
		


		
AR-Operating Revenue
-- Combined w/ Rev Accts
	
	

		


		


		


		


		


		


		
2333
		


		
Acct removed
	
	

		


		


		


		


		


		


		
3020
		


		
Claims Filed 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
3021
		


		
Claims in Process 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
3110
		


		
Due to Other Funds or Appns
-- Duplicate of UCM 3100
	
	

		


		


		


		


		


		


		
3430
		


		
Operating Rev Collected in Adv 
-- Combined w Rev Accts
	
	

		


		


		


		


		


		


		
3511-3519
		


		
Restricted Accts (SCO Use Only) 
-- Accts removed
	
	

		


		


		


		


		


		


		
3720
		


		
Unapplied Remittances 
-- Acct not needed in FISCal
	
	

		


		


		


		


		


		


		


		
1112
		
Horse Racing Unclaimed Parimutuel Tickets 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
1120
		
Water's Edge Election Fee 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
2005
		
External-Local Government 
-- Acct removed. Record in 413xxxx
	
	

		


		


		


		


		


		


		


		
510
		
Receipts from Local Government 
-- Acct removed. Record to 413xxxx
	
	

		


		


		


		


		


		


		


		
520
		
Proceeds from Bonds & Loans 
-- Acct removed. Use 4170200.
	
	

		


		


		


		


		


		


		


		
5210
		
Premiums from Sales & Bonds & Notes 
-- Acct removed. Record to applicable 5X series.
	
	

		


		


		


		


		


		


		


		
550
		
Loan Proceeds from Pooled Money Investment Acct 
-- Acct removed. Use applicable Loan Proceeds Acct. 
	
	

		


		


		


		


		


		


		


		
570 
		
Refunds to Reverted Appropriations
-- Use Code 590100
	
	

		


		


		


		


		


		


		


		
580
		
Abatement Remittances to SCO
-- Code back to original expenditure
	
	

		


		


		


		


		


		


		
Legacy SCO/STO Accounts not used in FI$Cal
		


		


	
	

		


		


		


		


		


		


		


		
580100
		
Refunds of Salary Overpayment 
-- Code back to original expenditure
	
	

		


		


		


		


		


		


		


		
580200
		
Rebates from Vendors 
-- Code back to original expenditure
	
	

		


		


		


		


		


		


		


		
580300
		
Jury Duty & Witness Fees 
-- Code back to original expenditure
	
	

		


		


		


		


		


		


		


		
580350
		
Repayments from Employee Organizations 
-- Code back to original expenditure
	
	

		


		


		


		


		


		


		


		
580400
		
Property Damage or Loss Recoveries 
-- Code back to original expenditure
	
	

		


		


		


		


		


		


		


		
580500
		
Sales Tax Collected 
-- Code back to original expenditure
	
	

		


		


		


		


		


		


		


		
580600
		
Sale of Items to be Replaced 
-- Code back to original expenditure
	
	

		


		


		


		


		


		


		


		
580700
		
Merit Award Payments 
-- Code back to original expenditure
	
	

		


		


		


		


		


		


		


		
580800
		
Employee Payments for Use of State Resources 
-- Code back to original expenditure
	
	

		


		


		


		


		


		


		


		
580900
		
Airline Compensation for Denied Boarding 
-- Code back to original expenditure
	
	

		


		


		


		


		


		


		


		
580990
		
Other Abatements 
-- Code back to original expenditure
	
	

		


		


		


		


		


		


		


		
5999
		
Pending Receipts 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101005
		
Authorized Positions 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101006
		
Workload and Administrative Adjustments 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101007
		
Positions Established 
-- Acct removed
	
	

		


		


		


		


		


		


		
Legacy SCO/STO Accounts not used in FI$Cal
		


		


	
	

		


		


		


		


		


		


		


		
101012
		
Reductions in Authorized Positions 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101013
		
Positions Reclassified 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101014
		
Positions Transferred In 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101015
		
Positions Transferred Out 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101016
		
Proposed New Positions 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101035
		
Authorized Positions 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101036
		
Workload and Administrative Adjustments 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101037
		
Positions Established 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101042
		
Reductions in Authorized Positions 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101043
		
Positions Reclassified 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101044
		
Positions Transferred In 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101045
		
Positions Transferred Out 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101046
		
Proposed New Positions 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101047
		
Merit Salary Adjustments 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101065
		
Authorized Positions 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101066
		
Workload and Administrative Adjustments 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101067
		
Positions Established 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101072
		
Reductions in Authorized Positions 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101073
		
Positions Reclassified 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101074
		
Positions Transferred In 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101075
		
Positions Transferred Out 
-- Acct removed
	
	

		


		


		


		


		


		


		
Legacy SCO/STO Accounts not used in FI$Cal
		


		


	
	

		


		


		


		


		


		


		


		
101076
		
Proposed New Positions 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101077
		
Merit Salary Adjustments 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
101090
		
Tips and Gratuities  (Paid to State Employees) 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
103130
		
Universal Service Fee 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
103115
		
Patrol 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
103117
		
State Teacher's 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
103122
		
Legislative 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
103124
		
University of California 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
103126
		
Workers' Compensation Program Fee 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
108181
		
Budget Revision-Pending 
-- Acct not needed in FI$Cal 
	
	

		


		


		


		


		


		


		


		
311226
		
Minor Equipment 
-- Acct removed.  Use applicable equipment account
	
	

		


		


		


		


		


		


		


		
332451-332488
		
Equipment 
-- New Capital Asset codes established
	
	

		


		


		


		


		


		


		


		
888881
		
Budget Revision-Pending 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		


		
333540
		
Exceptional Energy/Resources Purchases 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
338581
		
Budget Revision-Pending 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		


		
661706
		
Other Misc Payments & Services 
-- Acct removed - Local Costs not broken out separately. Use applicable expenditure code
	
	

		


		


		


		


		


		


		


		
555651
		
Scheduled (Info Only) 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
558681
		
Budget Revision-Pending 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		


		
560696
		
Unscheduled (Info Only) 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		


		
600000
		
Local Costs 
-- Acct removed- Heading- Local  Costs not broken out separately
	
	

		


		


		


		


		


		


		
Legacy SCO/STO Accounts not used in FI$Cal
		


		


	
	

		


		


		


		


		


		


		


		
666751
		
Other Local Costs 
-- Acct removed-Local Costs not broken out separately
	
	

		


		


		


		


		


		


		
6000
		


		
Controller's Budgetary Accounts 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
6010
		


		
Estimated Revenues (DR) 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
6030
		


		
Appropriations (CR) 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
6040
		


		
Appropriations - Reserve for Proposition 98 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
6100
		


		
Agencies Budgetary Accounts 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
6110
		


		
Appropriations (CR) 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
6120
		


		
Appropriations--Offset (DR) 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
6130
		


		
Allotments (CR) 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
6140
		


		
Allotments--Offset (DR) 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
6150
		


		
Encumbrances (DR) 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
6170
		


		
Obligations (DR) 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
6180
		


		
Obligations--Offset (CR) 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
6200-6299
		


		
Special Agency Budgetary Accounts 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
6245
		


		
Federal Authorization 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
6246
		


		
Federal Authorization--Offset 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
6900-6999
		


		
Special Agency Financial Reporting Accounts 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
7000-7999
		


		
Controller's Accounts Only 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8000
		


		
Revenue 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8000
		


		
Operating Revenue 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8010
		


		
Revenue From Taxes 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8011
		


		
Major Taxes and Licenses 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
Legacy SCO/STO Accounts not used in FI$Cal
		


		


	
	

		


		


		


		


		


		


		
8012
		


		
Regulatory Taxes, Licenses, Fees, and Penalties 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8020
		


		
Federal Grants and Contracts 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8030
		


		
Revenue from Local Agencies 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8040
		


		
Revenue from Services to the Public 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8050
		


		
Revenue from Use of Property/Money and Natural Resources 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8060
		


		
Revenue from Investments and Loans 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8061
		


		
Interest Revenue 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8063
		


		
Gain or Loss on Sale and Call of Securities (DR) 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8066
		


		
Unrealized Gain/Loss - Pension Systems 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8070
		


		
Revenue from Contributions to Fiduciary Funds 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8071
		


		
Employer Contributions to Retirement Funds 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8072
		


		
Employee Contributions to Retirement Funds 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8073
		


		
Other Contributions to Trust and Agency Funds 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8090
		


		
Other Revenue 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8090
		


		
Other Operating Revenue 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8100
		


		
Reimbursements 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8110
		


		
Intra-State Reimbursements 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8120
		


		
External Reimbursements 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
Legacy SCO/STO Accounts not used in FI$Cal
		


		


	
	

		


		


		


		


		


		


		
8130
		


		
CY Pro Rata Reimbursements (SCO Use Only) 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8135
		


		
PY Pro Rata Reimbursements (SCO Use Only) 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8140
		


		
CY Statewide Indirect Cost Recoveries (SCO Use Only) 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
8145
		


		
PY Statewide Indirect Cost Recoveries (SCO Use Only) 
-- Acct not needed in FI$Cal
	
	

		


		


		


		


		


		


		
9010
		


		
State Operations 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9011
		


		
Personal Services 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9012
		


		
Operating Expense and Equipment 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9013
		


		
Special Items of Expense 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9020
		


		
Local Assistance 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9021
		


		
Local Mandated Program 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9022
		


		
Loans 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9023
		


		
Other Local Assistance 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9030
		


		
Capital Outlay 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9040
		


		
Retirement Outlay 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9041
		


		
Benefit Expenditure 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9042
		


		
Contribution Refunds 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9050
		


		
Federal Flow Through Money 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9060
		


		
Taxes Collected for Local Government 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9090
		


		
Other Trust & Agency Expenditures 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9800
		


		
Financing Sources/Uses 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9810
		


		
Operating Transfers 
-- Use "6 - Transfers"
	
	

		


		


		


		


		


		


		
Legacy SCO/STO Accounts not used in FI$Cal
		


		


	
	

		


		


		


		


		


		


		
9811
		


		
Operating Transfers In 
-- Use "6 - Transfers"
	
	

		


		


		


		


		


		


		
9812
		


		
Operating Transfers Out 
-- Use "6 - Transfers"
	
	

		


		


		


		


		


		


		
9820
		


		
Interest on Interfund Loans 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9821
		


		
Interfund Interest Revenue 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9822
		


		
Interfund Interest Expense 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9830
		


		
Other Sources 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9831
		


		
Proceeds of General Obligation Bonds 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9832
		


		
Receipt of Loan Principal Payments 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9840
		


		
Other Uses 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9841
		


		
Interest on Bonds 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9842
		


		
Principal on Bonds 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9843
		


		
Paying Agents' Fees 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9844
		


		
Loan Principal Disbursements 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9845
		


		
Interest on Commercial Paper 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9846
		


		
Commercial Paper Fees 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9891
		


		
Refunds to Reverted Appropriations 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		
9894
		


		
Surplus Adjustment 
-- SCO accts- not needed
	
	

		


		


		


		


		


		


		


		
995000
		
Unscheduled-Reimbursements are not budgeted 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
995962
		
Intradepartmental Reimbursements - From other units/programs in the same organization 
-- Acct removed
	
	

		


		


		


		


		


		


		
Legacy SCO/STO Accounts not used in FI$Cal
		


		


	
	

		


		


		


		


		


		


		


		
995963
		
Interdepartmental Reimbursements - From other state departments, commissions, boards, etc. 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
995985
		
External/Federal- Unscheduled reimbursements received directly from the federal government 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
995986
		
External/Local - Unscheduled reimbursements received from local government entities within the State (including cities,counties, municipalities, etc.) 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
995987
		
External/Private- Unscheduled reimbursements received from private individuals, firms, institutions, or corporations 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
995988
		
External- Other- Unscheduled reimbursements not otherwise classified 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
999000
		
Statewide Indirect Cost Recoveries 
-- Acct removed
	
	

		


		


		


		


		


		


		


		
999100
		
Statewide Indirect Cost Recoveries -ARRA 
-- Acct removed