Primary Government and Blended Component Unit GL Codes Items shown in red italics are headers and are not to be used for coding. 1000 Current Assets Cash Outside State Treasury 11100 11200 11300 11400 Cash on Hand Cash in Bank Cash with State Board of Administration Cash with Fiscal Agents Cash In State Treasury 12100 12200 12300 12400 Unreleased Cash in State Treasury Released Cash in State Treasury Component Unit Cash in Treasury Cash in State Treasury Unverified Unexpended Releases 13100 13400 Unexpended General Revenue Releases Unexpended Infrastructure Fund Releases Investments 14100 14200 14300 14400 14500 14600 14700 14800 14900 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 15100 15200 15300 15400 15500 15600 15700 15900 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 16100 16200 16300 16400 16500 16700 16800 16900 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 17100 17200 17300 17400 17500 17600 17700 17800 Revised 10/28/15 Supply Inventory Goods Purchased for Resale Raw Materials Work in Process Finished Goods Overhead Overhead Applied Food Stamp Inventory Page 1 of 9 Primary Government and Blended Component Unit GL Codes Items shown in red italics are headers and are not to be used for coding. Miscellaneous Assets 19100 19200 19300 19900 2000 Prepaid Items Deposits Prepaid Charges - Current Other Current Assets Non-Current Assets and Deferred Outflows of Resources Restricted Assets 22100 22200 22300 22400 22500 22600 22700 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 23100 23200 23300 23400 23500 23600 23700 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 24100 24500 24600 24700 24800 24900 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 25100 25200 25300 25400 25500 25600 25700 25800 25900 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 26300 26400 26500 26600 26700 26800 Revised 10/28/15 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 Primary Government and Blended Component Unit GL Codes Items shown in red italics are headers and are not to be used for coding. Capital Assets 27100 27200 27300 27400 27500 27600 27700 27800 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 28200 28300 28400 28500 28800 28900 29900 3000 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 Current Liabilities Payables 31100 31200 31300 31400 31500 Accounts Payable Vouchers Payable Construction Contracts Payable Claims Payable Insurance Liability - Current Accrued Liabilities 32100 32200 32300 32400 32900 33100 33200 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 35100 35200 35300 35400 35500 35600 35700 35800 35900 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 36100 36200 36900 Revised 10/28/15 Matured Bonds Payable Matured Certificates of Participation Matured Interest Payable Page 3 of 9 Primary Government and Blended Component Unit GL Codes Items shown in red italics are headers and are not to be used for coding. Bonds and Certificates of Participation 37100 37200 37300 37900 38500 Bonds Payable - Current Certificates of Participation - Current Bonds Payable from Restricted Assets - Current Accrued Interest - Current Installment Purchase Contracts - Current Miscellaneous Liabilities 38600 38700 38800 38900 39200 39300 39400 39500 39600 39700 39800 39900 4000 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 Non-Current Liabilities and Deferred Inflows of Resources Accrued Liabilities 42200 42300 42500 Prize Liability DROP Participants Pension Benefit Loans from Primary Payable From Restricted Assets 44500 44600 45100 45500 45600 45700 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 46100 46200 46300 46400 46500 46600 46700 46900 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 47100 47200 47300 47400 47500 47600 47700 47800 47900 Revised 10/28/15 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 Primary Government and Blended Component Unit GL Codes Items shown in red italics are headers and are not to be used for coding. Miscellaneous Liabilities 48500 48600 48700 48800 48900 Installment Purchase Contracts Compensated Absences Capital Leases Unearned Revenue Revenues Received in Advance - Long-term Miscellaneous Liabilities 49400 49500 49600 49700 49800 49900 5000 Pension Liability - FRS Pension Liability - HIS Pension Liability - NG Tuition and Housing Benefits Payable Insurance liability Other Long-Term Liabilities Equity Residual Equity Transfer 51800 51900 Residual Equity Transfer In Residual Equity Transfer Out Net Position (Proprietary Funds) 53100 53200 53300 53400 53500 53600 53700 53800 53900 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) 54200 54600 54900 56100 56200 56300 57100 57200 57300 57400 57500 58100 59100 Revised 10/28/15 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 Primary Government and Blended Component Unit GL Codes Items shown in red italics are headers and are not to be used for coding. 6000 Revenues and Receipts Released (Govermental Funds) 61100 61200 61300 61400 61500 61600 61700 61800 61900 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) 62100 62200 Capital Grants and Donations Sale of Fixed Assets Released Appropriations 63100 63300 63400 63500 63600 63700 Released General Revenue Appropriation Released Working Capital Appropriation Released Infrastructure Fund Appropriation Reversion of Appropriation, 6/30 Reversion of Appropriation, 12/31 Other Reversion, Fixed Capital Outlay Operating Transfers In 65100 65200 65500 65600 65700 65800 65900 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) 66100 66200 66300 66400 66500 66600 66700 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) 67100 67200 67300 67400 67500 67600 67700 67800 67900 Revised 10/28/15 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 Primary Government and Blended Component Unit GL Codes Items shown in red italics are headers and are not to be used for coding. Non-Operating Revenue (Proprietary Funds) 68100 68200 68300 68400 68500 68600 68700 68800 68900 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) 69100 69200 69300 69400 69500 69800 69900 7000 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 Expenditures Expenditure (Governmental Funds) 71100 71800 71900 Expenditures, Current Special Items Extraordinary Items Expenditures, Capital Outlay (Govermental Funds) 72100 72200 72300 72400 72500 72600 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) 73100 73200 73300 Principal Retirement Interest and Fiscal Charges Advance Refunding Escrow Payment Operating Transfers Out 75100 75200 75500 75600 75700 75800 75900 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) 76100 76200 76300 76400 76500 76600 76700 76800 Revised 10/28/15 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 Primary Government and Blended Component Unit GL Codes Items shown in red italics are headers and are not to be used for coding. Operating Expenses (Proprietary Funds) 77100 77200 77300 77400 77500 77600 77700 77800 77900 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) 78100 78200 78300 78400 78500 78600 78700 78800 78900 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) 79100 79300 79500 8000 Non-Appropriated Expenditures Change in Reserve for Prepaids (NOT VALID FOR FINANCIAL STATEMENTS) Payments to Refunded Bond Escrow Agent Estimated Revenues and Receipts (SWFG 10 & 20 ONLY) Estimated Revenues 81100 81200 81300 81400 81500 81600 81700 81800 81900 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 82100 82200 Est. Capital Grants and Donations Est. Sale of Fixed Assets Estimated Released Appropriations 83100 83300 Est-Released Gen Rev Appropriations Est Released Working Capital Approp Estimated Operating Transfers In 85100 85500 85600 85700 85800 85900 Revised 10/28/15 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 Primary Government and Blended Component Unit GL Codes Items shown in red italics are headers and are not to be used for coding. Estimated Operating Revenues 86100 86200 86300 86400 86700 Est Toll Facilities Revenue Est Interest on Loans Est Pension Fund Contrib. - State Est Pension Fund Contrib. - Non-state Est Fees Estimated Operating Revenue 87100 87200 87300 87400 87500 87600 87700 87900 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 88300 88400 88500 88600 88700 88900 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 89100 89300 89400 9000 Est. Bond Proceeds Est Installment Purch. Note Proceeds Est Capital Lease Inceptions Budgetary Controls (SWFG 10 & 20 ONLY) Disposition of Appropriations 91100 91200 Appropriations (NOT VALID FOR FINANCIAL STATEMENTS) Appropriations, Allocated (NOT VALID FOR FINANCIAL STATEMENTS) Disposition of Approved Budget 92100 92200 92300 93100 93200 94100 98100 99100 Revised 10/28/15 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