Charts of Accounts

This account group consists of assets not available to meet the cost of current operations or to pay current liabilities and not classified elsewhere.

This account group includes short term obligations and claims against the State. This group of accounts is used to record amounts due to private persons, firms, other state agencies, or corporations for goods purchased or services rendered.

This account group is used to record amounts due to eligible third party claimants within the current operating period.

This account subgroup is used to record the principal payment related to bond indebtedness which has matured or will mature within one year.

This account group is used to record payments made to state agencies by private individuals, firms and corporations which are immediately refundable under specified conditions. These include deposits made as a prerequisite to obtaining goods and services, security deposits, deposits from other funds and governmental subdivisions, escheats payable, as well as deposits required to be made for various purposes such as breakage, keys, reservations, etc.

Short-term Debt
219100 Revolving Line of Credit;
219101 Commercial Paper;
219102 Anticipation Notes
Other - 219151 Net OPEB Liability - Current

This account group includes long term obligations and claims against the State. This group of accounts is used to record amounts due to private persons, firms, other state agencies, or corporations for goods purchased or services rendered.

This account group includes the principal and interest charges related to state debt payable at least one year or more subsequent to the balance sheet date.

Revenues generated from taxes levied in accordance with general statues.

Revenues received from Federal, State, local or municipal governments, or private organizations to be used or expended for a specific purpose, activity, or facility.

Revenues derived from financial investments or loans made by the state which includes interest earned for the use of financial resources over a period of time.
The following two definitions are used in determining whether investment earnings and realized/unrealized gains/losses should be recorded as general revenues or program revenues:
Program Revenue – Investment earnings that are legally restricted for use in specific functions or programs.
General Revenue – Investment earnings that are not legally restricted for use in specific functions or programs.

Contra-revenue accounts that will carry a debit balance and roll to sales and services on the operating statement.