536XXX - Aid and Public Assistance

Allocations or distributions of funds to direct recipients, providers or other agencies for some designated program, assistance or special project.

5361AA Public Assistance/Entitlement Payments
Expenditures for medical, rehabilitative and maintenance purposes to direct recipients or providers based on legal formula or special determination. (Example are: Medicaid, AFDC and WIC.)

Governmental

536CAA Cost Reimbursements to Governmental Organizations
Grants and payments to governmental entities for costs incurred on behalf of the State for administration of the public assistance programs which includes funding for discretionary grants for new programs which are continued as cost reimbursements.

5363AA Formula Grants to Governmental Organizations
Funds distributed by the State to governmental organizations based upon a specific formula specified in the grant which governs the distribution amount and the performance criteria.

5364AA Discretionary Grants to Governmental Organizations
Funds distributed by the State to governmental entities based upon annual application or reapplication and criteria established by the provider agency or grantor.

5365AA Statutory Distributions to Governmental Organizations
Ongoing allocations of funds as mandated by General Statute. Tax distributions to local governments and aid to local educational agencies.

5366AA Directed Grants to Governmental Organizations
Funds allocated to governmental entities as directed by the State Legislature.

5367AA Loans to Governmental Organizations
Funds provided to governmental organizations with the anticipation of being repaid as part of the loan contract.

536KAA Educational Awards and Scholarships to Governmental Organizations
Payments to governmental organizations for scholarships, grants, grants-in-aid, traineeships and other similar financial awards for students enrolled in formal course work, either for credit or noncredit. It excludes compensation for services rendered and monetary loans. Note - See Accounts 5368XX for Educational Awards and Scholarships to Students in the Nongovernmental Organizations (NGO) section

5369AA Other Aids and Grants to Governmental Organizations
This classification includes funds not classified in other categories provided to governmental organizations.

Business-type Activities (proprietary funds) use only the following 5369 accounts:

536900 Other Aids and Grants to Governmental Organizations
This is classified as an operating expense for proprietary accounting
536997 Federal Loan Subsidy - Nonoperating
This includes subsidies from Federal Economic Recovery (ARRA) funds.
536999 Other Aids and Grants to Governmental Organizations - Nonoperating

Nongovernmental Organizations (NGOs)

36CAA Cost Reimbursements to NGOs
Grants and payments to nongovernmental entities for costs incurred on behalf of the State for administration of the public assistance programs which includes funding for discretionary grants for new programs which are continued as cost reimbursements.

536DAA Formula Grants to NGOs
Funds distributed by the State to nongovernmental organizations based upon a specific formula specified in the grant which governs the distribution amount and the performance criteria.

536MAA Formula Grants to Individuals
Funds distributed by the State to individuals based upon a specific formula specified in the grant which governs the distribution amount and the performance criteria.

536EAA Discretionary Grants to NGOs
Funds distributed by the State to nongovernmental organizations based upon annual application or reapplication and criteria established by the provider agency or grantor.

536NAA Discretionary Grants to Individuals
Funds distributed by the State to individuals based upon annual application or reapplication and criteria established by the provider agency or grantor.

536FAA Statutory Distributions to NGOs
Ongoing allocations of funds to nongovernmental organizations as mandated by General Statute.

536GAA Directed Grants to NGOs
Funds allocated to special interest groups and nongovernmental organizations as directed by the State Legislature.

536HAA Loans to NGOs
Funds provided to nongovernmental organizations with the anticipation of being repaid as part of the loan contract.

536PAA Loans to Individuals
Funds provided to individuals with the anticipation of being repaid as part of the loan contract.

5368 - Educational Awards and Scholarships - see detail accounts below
Payments of scholarships, grants, grants-in-aid, traineeships and other similar financial awards to students enrolled in formal course work, either for credit or noncredit.It excludes compensation for services rendered and monetary loans.

536810 Appropriated grants
536820 Minority Presence Grants
536830 Nursing Emergency Financial Aid
536840 Academic Enhancement Scholarship
536850 Teachers Scholarships
536860 Medical and Dental Grants
536870 Traineeships
536875 Graduate Assistant Tuition Awards
536880 Incentive Scholarships
536881 UNC Campus Scholarships
536890 Other Educational Awards
536898 High School Access Grants

536JAA Other Aids and Grants to NGOs
This classification includes funds not classified in other categories provided to nongovernmental organizations

536QAA Other Aids and Grants to Individuals
This classification includes funds not classified in other categories provided to individuals.

Business-type Activities (proprietary funds) use only the following 536J and 536Q accounts:

536J00 Other Aids and Grants to NGOs
This is classified as an operating expense for proprietary accounting
536J99 Other Aids and Grants to NGOs - Nonoperating
536Q00 Other Aids and Grants to Individuals
This is classified as an operating expense for proprietary accounting
536Q99 Other Aids and Grants to Individuals - Nonoperating