Fiduciary GL Crosswalk GL CAFR GL Name
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Fiduciary GL Crosswalk GL GL CAFR Type Rollup Code CAFR Rollup Title GL Name 11100 Cash on Hand 11110 Cash on Hand 11120 Petty Cash 11200 Cash in Bank 11201 Cash in Bank ‐ Money Market ‐ Atlantic 11203 Cash in Northern Trust 11205 Cash ‐ Certificate of Deposit 11207 Cash in Wachovia Bank 11208 Cash in Northern Trust 11210 Cash in Nationsbank 11211 Cash in Bank ‐ Cert of Deposit 11213 Cash in Bank ‐ Lending Collateral 11214 Lendg Coll ‐ Time Deposits 11215 Cash Equiv ‐ Time Deposits 11230 Cash in State Street 11236 Cash in Bzw Barclays 11240 Foreign Currency in Bank 11249 Frgn Curr ‐ Apprec/ (Deprec) 11252 Foreign Curr at Northen Trust 11300 Cash with State Board of Administration 12100 Unreleased Cash in State Treasury 12200 Released Cash in State Treasury 12210 Releases ‐ Cash in State Treasury 12400 Cash in State Treasury Unverified 14100 Pooled Investments with State Treasury 14101 Pooled Investments with St Treasury 14200 Investments with State Board of Administration 14205 Investments at SBA ‐ Rebate Fund 14208 Certificates of Deposit 14210 U.S. Gov't & Federally Guaranteed Obligation 14215 Federal Agencies 14220 Bankers Acceptances 14225 Commercial Paper 14230 Repurchase Agreements 14235 Fixed Income Investments 14236 International Bonds and Notes 14240 Options 14245 Real Estate Contracts 14250 Money Market and Mutual Funds 14255 Short Term Investment Funds 14260 Domestic Equity/ Domestic Equity Commingled 14265 Alternative Investments 14270 Equity Group Trust 14275 International Equity/ Intl Equity Commingled 14280 Security Lending Collateral 14285 International Bonds and Notes 14299 Other Investments 14300 Special Investments with State Treasury 14301 St. Treasurer SPIA Investment ‐ ST 14400 Non‐state and CU Investments with State Treasury 14401 Non‐state and CU Investments with State Treasury 14700 Other Investments 14705 Canadian Bills ($ Dom) 14706 Certificates of Dep., Neg. 14707 Fed. Agencies (Short‐Term) 14709 Commercial Paper 14710 Repurchase Agreements 14711 Floating Rate Notes 14712 U.S. Treasury Bills 14713 Variable Rate Notes 14714 Short Term Invest Amortization 14718 St Inv ‐ Reserve Offset 14719 St Investments ‐ Reserve 14720 Short Term Investments 14722 Florida PRIME Investment‐ST 14724 Fixed Income Invest Amortization 14728 Florida Prime Investments ‐ ST 14729 Stip Participant Liability 14730 Equity Investments 14731 Fixed Income Investments 14735 International Equity/ Intl Equity Commingled 14740 Option Investments 14742 Us Govt & Federally Guaranteed 14745 Money Market and Mutual Funds 14750 Lending Collateral Investments 14760 Real Estate Investments Revised: 6/30/2015 A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A Page 1 of 13 1051 1051 1051 1051 1051 1051 1051 1051 1051 1051 1051 1051 1051 1051 1051 1051 1051 1051 1051 1051 1410 1410 1410 1410 1410 1410 1151 1425 1425 1418 1421 1422 1431 1420 1419 1423 1151 1542 1424 1426 1428 1265 1430 1427 1245 1423 1151 1410 1410 1151 3216 1151 1423 1425 1421 1431 1420 1419 1418 1419 1426 1426 1426 1426 1426 1419 1151 1426 1428 1419 1427 1151 1418 1424 1245 1542 Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Cash and cash equivalents Pooled investments with State Treasury Pooled investments with State Treasury Pooled investments with State Treasury Pooled investments with State Treasury Pooled investments with State Treasury Pooled investments with State Treasury Other investments Certificates of deposit Certificates of deposit U.S. government & federally guaranteed obligations Federal agencies Bankers acceptances Commercial paper Repurchase agreements Bonds and notes International bonds and notes Other investments Real estate contracts Mutual fund investments Money market and short‐term investments Domestic equity Alternative Investments Equity group trust International equity Security lending collateral International bonds and notes Other investments Pooled investments with State Treasury Pooled investments with State Treasury Other investments Due to component units/primary Other investments International bonds and notes Certificates of deposit Federal agencies Commercial paper Repurchase agreements Bonds and notes U.S. government & federally guaranteed obligations Bonds and notes Money market and short‐term investments Money market and short‐term investments Money market and short‐term investments Money market and short‐term investments Money market and short‐term investments Bonds and notes Other investments Money market and short‐term investments Domestic equity Bonds and notes International equity Other investments U.S. government & federally guaranteed obligations Mutual fund investments Security lending collateral Real estate contracts Fiduciary GL Crosswalk GL GL CAFR Type Rollup Code CAFR Rollup Title GL Name 14761 Lending Collateral ‐ Commercial Paper 14762 Lending Collateral ‐ Notes & Bonds 14763 Lending Collateral ‐ Cert. of Deposit 14766 Lending Collateral ‐ Repos 14767 Lendg Collateral ‐ Mutual Funds 14768 Lendg Collateral ‐ Gics 14782 Short Term ‐ Apprec/ Deprec 14783 Fixed Income ‐ Apprec/ Deprec 14784 Equities ‐ Apprec/ Deprec 14785 Real Estate ‐ Apprec/ Deprec 14786 Fi Options ‐ Apprec/ Deprec 14799 Deferred compensation annuities 14800 SWFS Only ‐ Fair Value Adjustment for Treasury Inv 14900 SWFS Only ‐ Security lending for Treasury Investme 15100 Accounts Receivable 15101 Due from Employees 15102 Payroll Adjustment M‐30 15104 Fica Adjustments 15106 Retirement Adjustment 15108 Undistributed Expenses 15109 Discount On Forward Contract 15110 Receivable‐Pending Sales 15112 Excess Benefit ‐ Regular 15114 Deliquency Fees 15115 Pending Investment Sales 15116 Installment Contracts L/T 15118 Due From Inmantes ‐ Banking Fees 15120 Forward Contract Receivable/Discount 15122 Forward Contract Rec ‐ Apprec/Deprec 15123 Pending Spot FX Trades Receivable 15124 Pending Spot FX Rec‐Apprec/Deprec 15125 Forward Contract Receivable/Discount 15130 Futures Trade Equity 15140 Accts Rec ‐ Miscellaneous Revenue 15150 AR‐Refunds in Progress 15164 AR‐ Electronic Monitoring 15167 Accounts receivable – Due from PRC subsist fees 15190 A/R Other 15198 Futures Trade Equity Rec. 15199 Rec From Broker‐Forward K 15205 State Contributions Receivable 15215 Installment Contributions Receivable 15300 Interest and Dividends Receivable 15301 Interest Receivable 15302 Dividends Receivable 15303 Security Lending Inc Rec 15305 Accrued Int On Pndg Sales 15306 Interest Receivable 15308 Interest Rec ‐ Claims 15321 Dividends Receivable ‐ Apprec/Deprec 15360 Dividends Receivable 15400 Loans and Notes Receivable 15410 Loans & Advances Receivables 15420 Returned Checks 15440 A/R ‐ Fisl Escrow 15450 Settlements And Judgments Receivable 15490 Loans‐Scholarships Susp, Rcpt Tran 15600 Pension Contributions Receivable 15610 State Contributions Receivable 15620 Non‐State Contributions Receivable 15700 Fees Receivable 15900 Allowance for Uncollectibles 15901 Allowance For Uncollectibles 16100 Due from State Funds, within Division 16200 Due from State Funds, within Department 16201 Due From Gas Tax 16202 Due From St Fnds W/In Dept Investments 16203 Due From Frs Pension 16206 Due From Ifas 16208 Due Fm Grants & Donations Tf/339106 16209 Due From Admin Exp Fund 16211 Due from FL Prepaid Fund 16220 Due From Debt Svc Nonelim. 16223 Due Fm Cse Application & User Fee Tf 16229 Due Fm St Alt Fuel User/618001 16231 Due From Audit Assessments/74‐2‐021045 Revised: 6/30/2015 A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A Page 2 of 13 1245 1245 1245 1245 1245 1245 1426 1419 1428 1542 1151 1429 1410 1410 1511 1511 1511 1511 1511 2154 1523 1122 1511 1511 1122 1522 1511 1523 1523 1523 1523 1523 1511 1511 1511 1511 1511 1511 1524 1523 1505 1522 1622 1622 1525 1622 1622 1622 1622 1525 1525 1522 1511 1511 1511 1511 1625 1521 1505 1522 1511 1511 1521 1320 1320 1320 1320 1320 1320 1320 1320 1320 1320 1320 1320 1320 Security lending collateral Security lending collateral Security lending collateral Security lending collateral Security lending collateral Security lending collateral Money market and short‐term investments Bonds and notes Domestic equity Real estate contracts Other investments Deferred compensation annuities Pooled investments with State Treasury Pooled investments with State Treasury Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Other assets Foreign currency contracts receivable Pending investment sales Accounts receivable Accounts receivable Pending investment sales Nonstate contributions receivable Accounts receivable Foreign currency contracts receivable Foreign currency contracts receivable Foreign currency contracts receivable Foreign currency contracts receivable Foreign currency contracts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Futures trade equity Foreign currency contracts receivable State contributions receivable Nonstate contributions receivable Interest receivable Interest receivable Dividends receivable Interest receivable Interest receivable Interest receivable Interest receivable Dividends receivable Dividends receivable Nonstate contributions receivable Accounts receivable Accounts receivable Accounts receivable Accounts receivable Tuition and housing receivable Pension contributions State contributions receivable Nonstate contributions receivable Accounts receivable Accounts receivable Pension contributions Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Fiduciary GL Crosswalk GL GL Name 16232 Due From FL Prepaid FDN Fund 16235 Due From Warrant Payments/74‐2‐021045 16236 Due Fm Gr Receipts/74‐1‐000405 16244 Due From Tobacco Clearing Trust Fund 16300 Due from Other Departments 16305 Due From Frs Pension Fd 16306 Due From Dpt Of Insurance 16311 Due From Blinds Services Tf 16315 Due From Dept of Mgt Services 16319 Due from AWI 16320 Due From Lottery 16361 Due From Dept. Of Revenue 16365 Due From Dept Of Hwy Safety 16371 Due From Dept. Of Mgt. Svc. 16400 Due from Federal Government 16574 Due From Local Governments 16700 Due from Component Units/Primary 16701 Due From Primary Govt.‐Sba 16800 Due from State Funds ‐ Revolving Fund (NOT VALID FOR FINANCIAL STATEMENTS) 16900 Due From Clearing Fund 17100 Supply Inventory 17200 Goods Purchased for Resale 19100 Prepaid Items 19200 Deposits 19900 Other Current Assets 23100 Deferred Outflows ‐ Dec in FV‐Hedging Derivatives 23200 Deferred Outflows ‐ Grants Paid in Advance 23300 Deferred Outflows ‐ Amount Deferred on Refunding‐Bonds Payable 23400 Deferred Outflows ‐ Amount Deferred on Refunding‐COP 23500 Deferred Outflows ‐ Pension‐related Items ‐ FRS 23600 Deferred Outflows ‐ Pension‐related Items ‐ HIS 23700 Deferred Outflows ‐ Pension‐related Items ‐ NG 24101 Long Term Investments With State Treasury 24701 Certificates Of Deposit 24702 Us Govt And Fed Guarant ‐ St 24703 Federal Agencies ‐ St 24704 Commercial Paper 24705 Repurchase Agreements 24706 Bonds And Notes ‐ St 24707 International Bonds And Notes 24708 Rehab‐ Marshaled Inventory‐RE 24709 Domestic Equities 24712 International Equities 24713 Money Market Funds ‐ St 24715 Security Lending Collateral Investments 24716 Mutual Fund ‐ Fixed Income 24717 Mutual Fund ‐ Equity 24718 Mutual Funds ‐ International Equities 24719 Certificates Of Deposits ‐ Lt 24720 Liquidity Notes ‐ St 24722 US Government Fixed Income 24723 Us Agencies ‐ Fixed Income 24726 Bonds & Notes ‐ Fixed Income 24727 Bankers Acceptances 24728 Florida Prime Investments ‐ LT 24737 Self Directed Brokerage Investments 25100 Advances to Other Funds 25400 Other Loans and Notes Receivable 25401 Tuition & Housing Receiv. 25500 Advances to Other Governments/Entities 25800 Advances to Component Units 26400 Works of Art & Historical Treasures ‐ Depreciable 27100 Land and Land Improvements 27200 Buildings and Building Improvements 27600 Furniture and Equipment 27601 Furniture & Equipment 27610 Furniture & Equip‐Soft $ 27640 Motor Vehicles 27700 Accumulated Depreciation ‐ Furniture & Equipment 27701 Accum Deprec‐Furniture & Equip 27710 Accum Depr‐Computer Equipment 27740 Accum Depr‐Mtr Vehicles‐Passenger 27800 Construction Work in Progress 28200 Library Resources 28300 Accumulated Depreciation ‐ Library Resources 28500 Accum Depreciation ‐ Property Under Capital Lease Revised: 6/30/2015 Page 3 of 13 GL CAFR Type Rollup Code CAFR Rollup Title A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A A 1320 1320 1320 1320 1320 1320 1320 1320 1320 1320 1320 1320 1320 1320 1520 1520 1520 1520 1320 1320 2154 2154 2154 1248 2154 2992 2993 2994 2994 2995 2995 2995 1410 1425 1418 1421 1431 1420 1419 1423 1542 1428 1427 1426 1245 1424 1424 1424 1425 1431 1418 1421 1419 1419 1151 1432 2151 2153 1625 2152 2154 2615 2615 2615 2615 2615 2615 2615 2611 2611 2611 2611 2615 2615 2611 2611 Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from state funds Due from other governmental entities Due from other governmental entities Due from other governmental entities Due from other governmental entities Due from state funds Due from state funds Other assets Other assets Other assets Loans receivable Other assets Accum. decrease in fair value ‐Hedging derivatives Grants paid in advance Amount deferred on refunding of debt Amount deferred on refunding of debt Pension‐related items Pension‐related items Pension‐related items Pooled investments with State Treasury Certificates of deposit U.S. government & federally guaranteed obligations Federal agencies Commercial paper Repurchase agreements Bonds and notes International bonds and notes Real estate contracts Domestic equity International equity Money market and short‐term investments Security lending collateral Mutual fund investments Mutual fund investments Mutual fund investments Certificates of deposit Commercial paper U.S. government & federally guaranteed obligations Federal agencies Bonds and notes Bonds and notes Other investments Self‐directed brokerage investments Advances to other funds Other loans and notes receivable, net Tuition and housing receivable Advances to other entities Other assets Capital assets Capital assets Capital assets Capital assets Capital assets Capital assets Capital assets Accumulated depreciation Accumulated depreciation Accumulated depreciation Accumulated depreciation Capital assets Capital assets Accumulated depreciation Accumulated depreciation Fiduciary GL Crosswalk GL GL CAFR Type Rollup Code CAFR Rollup Title GL Name 28800 Other Capital Assets 28807 Other Capital Assets 28900 Accumulated Depreciation ‐ Other Fixed Assets 28901 Other Fixed Assets‐Accum Depr 31100 Accounts Payable 31101 Broker Rebate Fees Payable 31102 Due To Dept Of Revenue ‐ Sales Tax 31104 Endow/Annual Appeal 31105 Endow/Accounts Payable ‐ Audit 31106 Foreign Taxes Payable ‐ Apprec/Deprec 31108 Distributions Payable 31109 Premium On Forward Contract 31110 Payable‐Pending Purchases 31113 Endow/Accounts Payable ‐ Ludwig 31115 Pending Investment Purchases 31120 Forward Contract Payable/Premium 31121 Salaries Payable 31124 Procurement Card Payable 31125 Forward Contract Payable/Premium 31126 Pending Spot FX Trades Payable 31127 Pending Spot FX Pay‐Apprec/Deprec 31130 Broker Rebate Fees 31131 Short Sell Olig‐Fixed Income 31132 Short Sells‐Fixed Income Apprec 31133 Short Sell Oblig‐Equity 31134 Short Sells‐Equity Apprec 31140 Retirement Benefits Payable 31150 Refund Of Contributions Payable 31151 AP‐ Accounts Payable‐ Allocated 31153 AP‐ Dormant Accounts Collected 31154 AP‐ Cops Surcharge 31155 AP‐ Cops Interest 31190 Accrued Drop Liability Current 31195 Accrued Drop Liability Non Current 31198 Futures Trade Equ. Payable 31199 Pay. To Broker‐Forward K 31400 Claims Payable 32100 Accrued Salaries and Wages 32300 DROP Participants Pension Benefit ‐ Current 32900 Accrued Interest Payable 32901 Accrued Interest Payable 33100 Deposits Payable 33101 Dep Payable‐Defeas Loans 33102 Deposits Payable‐Fl Foundation 33104 Illegal Drugs/Escrow Account 33110 Security / Escrow Deposits ‐ HMO 33201 Dep Held_Retire Def Bds 35100 Due To State Funds, within Division 35200 Due To State Funds, within Department 35203 Due To Frs Pension 35204 Due Tocse Incentive Tf/075001 35206 Due To Ifas 35208 Due To Revenue Bond Fee Fund 35209 Due To Admin Exp Fund 35210 Due To Other Funds 35211 Due To Fl Prepaid Tf 35214 Due To Tobacco Clearing Trust Fund 35215 Due To Chiles Endownment Fund 35216 Due To Campmm Investment Trust Fund 35217 Due To Gas Tax Collection Tf/319001 35219 Due To Information Svcs Program ‐ Adm Costs 35220 Due To Debt Svc Noneliminated 35221 Due to FL Prepaid Savings Fund 35222 Due To Additional Court Costs Tf/013001 35225 Due To Debt Svc‐Save Cst 35230 Due To Documentary Stamp Tf/166001 35232 Due To Fl Pp Foundation Fund 35233 Due To Fl Educ Foundation Fund 35239 Due To Solid Waste Mngt Clr Tf/645002 35240 Due To Operating Trust Fund 35244 Due To Local Communication Serv Tax Tf/662001 35245 Due To Community Service Tax 35300 Due To Other Departments 35301 Due To Dbpr 35302 Due To Dpt Of Hwy Sfty 35303 Due To Dpt Of Community Affairs Revised: 6/30/2015 A A A A L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L Page 4 of 13 2615 2615 2611 2611 3211 3214 3220 3211 3211 3211 3211 3523 3122 3211 3122 3211 3211 3211 3523 3523 3523 3214 3125 3125 3125 3125 3211 3211 3211 3211 3211 3211 3221 3211 3122 3523 3175 3211 3221 3211 3211 3177 3177 3177 3177 3177 3177 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 Capital assets Capital assets Accumulated depreciation Accumulated depreciation Accounts payable and accrued liabilities Broker rebate fees Due to other funds Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Foreign currency contracts payable Pending investment purchases Accounts payable and accrued liabilities Pending investment purchases Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Foreign currency contracts payable Foreign currency contracts payable Foreign currency contracts payable Broker rebate fees Short sell obligations Short sell obligations Short sell obligations Short sell obligations Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities DROP Accounts payable and accrued liabilities Pending investment purchases Foreign currency contracts payable Claims payable Accounts payable and accrued liabilities DROP Accounts payable and accrued liabilities Accounts payable and accrued liabilities Deposits payable Deposits payable Deposits payable Deposits payable Deposits payable Deposits payable Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Fiduciary GL Crosswalk GL GL CAFR Type Rollup Code CAFR Rollup Title GL Name 35304 Due To Dept. Of Transp. 35305 Due To Dept Of Law Enforcement 35306 Due To Board Of Regents 35308 Due To State Court System 35310 Due To Dept Of Mgt Svc 35312 Due To Dept Of Banking & Finance 35314 Due To Ifas Trst Fd 35315 Due To His Trst Fd 35316 Due To Blind Services Fund 35318 Due To Dpt. Of Bnkg & Fin 35319 Due To Dept Of Insurance 35320 Due To Debt Svc‐High Ed 35321 Due To Debt Svc‐Bor Rev 35326 Due To Dept. Of State 35327 Due To Fl Dept Of Law Enforcement 35328 Due To Admin Exp From Other Agencies 35329 Due To Fish & Wildfile Conservation Commission 35330 Accounts Payable‐Other Depts‐S Govt 35331 Due to Dept of Financial Services 35355 DOT ‐ Deposits Payable 35400 Due To Federal Government 35500 Due To Other Governmental Units 35502 Due To Counties And Cities 35503 Due To Special Fire Districts 35505 Due To Local Governments 35509 Due To College Pp Found. 35510 Due To Counties 35511 Due To Local School Boards 35520 Due To Municipalities 35600 Due To General Revenue 35630 Due To Gr ‐ Banking Fees 35640 Due To General Revenue ‐ Copayments 35700 Due To Component Unit/Primary 35701 Due To Component Unit 35900 Due To State Funds‐Clearing Fund 37200 Current Certificates of Participation 38500 Installment Purchase Contracts 38600 Current Compensated Absences Liability 38601 Current Compensated Absences Liab 38800 Unearned Revenue ‐ Current 38900 Revenues Received in Advance ‐ Current 39300 SWFS Only ‐ Oblig Under Rev Repo Agreements ‐ Trea 39400 Oblig Under Rev Repo Agreements ‐ SBA 39700 SWFS Only ‐ Oblig Under Security Lnd Trans ‐ Treas 39800 Oblig Under Security Lnd Trans ‐ SBA 39801 Oblig Under Sec Lending Agreement 39850 Oblig. Under Sec Lndg Agmnts 39900 Other Current Liabilities 39901 Current Liabilities ‐ Resident TF 39902 Tuition & Housing Benefits Payable (Current) 39903 Due To ‐ Withdrawals Resident TF 39920 Collections Due Others 39925 Assets Held Pending Settlement/Distribution 42300 DROP Participants Pension Benefit ‐ Non‐Current 45100 Advances from Other Funds 45500 Long‐Term Due to Other Governmental Unit 46100 Bonds Payable 46101 Bonds Payable 46400 Unamortized Discounts ‐ Bonds Payable 46401 Premium/Discount On Bonds Payable 46402 Accum Amort Of Bond Premium/Discount 46901 Interest Payable On Bonds 46902 Amount To Be Provided‐Int. 47100 Deferred Inflows ‐ Service Concession Arrangements 47200 Deferred Inflows ‐ Inc in FV‐Hedging Derivatives 47400 Deferred Inflows ‐ Grants Received in Advance 47500 Deferred Inflows ‐ Amount Deferred on Refunding‐Bonds Payable 47600 Deferred Inflows ‐ Amount Deferred on Refunding‐COP 47700 Deferred Inflows ‐ Pension‐related Items ‐ FRS 47800 Deferred Inflows ‐ Pension‐related Items ‐ HIS 47900 Deferred Inflows ‐ Pension‐related Items ‐ NG 48500 Installment Purchase Contracts 48600 Compensated Absences Liability 48601 Compensated Absences 48700 Capital Leases Liability 49400 Pension Liability ‐ FRS Revised: 6/30/2015 L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L L Page 5 of 13 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 3220 4254 4254 4254 4254 4254 3220 4254 4254 4254 3220 3220 3220 3216 3216 3220 3211 3250 3224 3224 3177 3177 3217 3217 3218 3218 3218 3218 3211 3211 3237 3211 3211 3177 3221 4251 4254 3211 3211 3211 3211 3211 3211 3211 4291 4292 4294 4295 4295 4296 4296 4296 3250 3224 3224 3250 4276 Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other funds Due to other governments Due to other governments Due to other governments Due to other governments Due to other governments Due to other funds Due to other governments Due to other governments Due to other governments Due to other funds Due to other funds Due to other funds Due to component units/primary Due to component units/primary Due to other funds Accounts payable and accrued liabilities Other liabilities Compensated absences Compensated absences Deposits payable Deposits payable Obligations under reverse repurchase agreements Obligations under reverse repurchase agreements Obligations under security lending agreements Obligations under security lending agreements Obligations under security lending agreements Obligations under security lending agreements Accounts payable and accrued liabilities Accounts payable and accrued liabilities Tuition and housing benefits payable Accounts payable and accrued liabilities Accounts payable and accrued liabilities Deposits payable DROP Advances from other funds Due to other governments Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Accounts payable and accrued liabilities Deferred service concession arrangement receipts Accum. increase in fair value ‐Hedging derivatives Grants received in advance Amount deferred on refunding of debt Amount deferred on refunding of debt Pension‐related items Pension‐related items Pension‐related items Other liabilities Compensated absences Compensated absences Other liabilities Pension Liability Fiduciary GL Crosswalk GL GL Name 49500 Pension Liability ‐ HIS 49600 Pension Liability ‐ NG 49900 Other Long‐Term Liabilities 49901 Tuition & Housing Benefits Payable 49910 Unclaimed Property Payable 51100 Contributed Capital 51800 Residual Equity Transfer In 51900 Residual Equity Transfer Out 53200 Prior Period Adjustments to Beginning Net Assets 53201 Adj To Beg Retained Earnings 53400 Restricted for Prepaid College Program (Gov/Prop) or Permanent Fund‐Expendable (CU) 53600 Net Investment in Capital Assets 53601 Net Inv In Cap Assets 53700 Restricted for Pension and Other Employee Benefits 53701 Retained Earnings Reserved For Pension 53702 Net Assets Reserved For Pension 53800 Restricted Other 53801 Restricted Net Assets 53840 Reserved For Garden Club 53850 Reserved For Jaycees Club 53890 Reserved For Other 53900 Net Assets Unrestricted 53910 Retained Earnings ‐ 1996A 53970 Net Assets Unrestricted FRS 53971 Net Assets Unrestricted FRS 53972 Net Assets Unrestricted FRS 53973 Net Assets Unrestricted FRS 53974 Net Assets Unrestricted FRS 53975 Net Assets Unrestricted FRS 53976 Net Assets Unrestricted FRS 53977 Net Assets Unrestricted FRS 53978 Net Assets Unrestricted FRS 53979 Net Assets Unrestricted FRS 53980 Net Assets Unrestricted FRS 54200 Prior Period Adjustments to Beginning Fund Balance 54201 Prior Pd. Adjustment‐Beg Fb 54909 Beginning Fund Balance 61100 Taxes 61104 No description ‐ 13/Nov/2008 61109 Transfer Fm Communications Serv Tax Tf (465001) 61120 Other Taxes 61122 Taxes ‐ Fuel Tax 61200 Licenses and Permits 61207 No description ‐ 13/Nov/2008 61300 Fees, Charges, Commissions and Sales 61301 Bond Fees (Dbf) 61317 Circuit Civil Re‐Open Fee, Clerk Of Court 61321 Refund Processing Fees 61332 Fees‐Banking Savings‐Loan Assessment 61336 Suspense Receipts 61351 Transfer From Cse Clearing Tf/081002 61360 Transfer From DS Escrow‐Plug‐SW 61361 1/3 Appellate Filing Fee >50.00‐28.241(2) 61362 1/3 Filing Fee >50 For Claims >2500‐34041(1)(B) 61363 $4 Service Charge Fees 61366 Annual Remittance Of Cumulative Fees 61382 Transfer From Ds Nonescrow 61400 Grants and Donations ‐ Non Capital 61430 Grants‐Other 61440 Wage Withholding & Repayment Of Loans 61500 Interest and Dividends 61502 Gain(Loss) On Inv (Govt'L) 61504 Interest On Investments (Govt'L) 61509 Earnings On Rights, Warrants 61581 Net Apprec(Deprec) (Govt'L) 61600 Fines, Forfeits, Judgments, and Settlements 61601 Fines, Forfiets, Judgements & Settlement accruals 61602 Fines ‐ Toll Violation, Clerk Of Court 61612 Restitution 61619 1/3 of Fines, Fees, Svc Chgs‐CT Related ‐28.37(2) 61659 Lawton Chiles Tobacco Settlement 61700 Flexible Benefits Contributions 61701 Flexible Benefit Contributions 61800 Refunds 61807 Reimbursements ‐ Rehab and Liq 61814 Refund Revised: 6/30/2015 Page 6 of 13 GL CAFR Type Rollup Code CAFR Rollup Title L L L L L Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R 4276 4276 3250 3237 4990 5801 6571 7795 5150 5150 5801 5801 5801 5801 5801 5801 5801 5801 5801 5801 5801 5801 5801 5801 5801 5801 5801 5801 5801 5801 5801 5801 5801 5801 5150 5150 5801 6613 6613 6613 6613 6613 6613 6613 6613 6613 6613 6613 6613 6630 6630 6630 6613 6613 6613 6613 6630 6632 6632 6632 6616 6616 6616 6616 6662 6430 6430 6430 6430 6613 6430 6435 6435 6630 6630 6630 Pension Liability Pension Liability Other liabilities Tuition and housing benefits payable Unclaimed property payable Net assets ‐ beginning Transfers in from state funds Transfers out to state funds Adjustments to increase (decrease) beginning net a Adjustments to increase (decrease) beginning net a Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Net assets ‐ beginning Adjustments to increase (decrease) beginning net a Adjustments to increase (decrease) beginning net a Net assets ‐ beginning Fees Fees Fees Fees Fees Fees Fees Fees Fees Fees Fees Fees Other additions Other additions Other additions Fees Fees Fees Fees Other additions Grants and contributions Grants and contributions Grants and contributions Interest income Interest income Interest income Interest income Net increase (decrease) in fair market value Fines, forfeits, settlements and judgments Fines, forfeits, settlements and judgments Fines, forfeits, settlements and judgments Fines, forfeits, settlements and judgments Fees Fines, forfeits, settlements and judgments Flexible benefits contributions Flexible benefits contributions Other additions Other additions Other additions Fiduciary GL Crosswalk GL GL CAFR Type Rollup Code CAFR Rollup Title GL Name 61826 Refunds ‐ Government Leaseholds 61827 Refunds ‐ Sales Taxes On Mobile Homes 61828 Refunds ‐ Property Taxes 61900 Other Revenues 61901 Other Revenues (Govt'L) 61902 Sale Of Goods And Service State 61904 Miscellaneous Receipts 61905 Rcvd For Debt Svc‐Esc Agt 61906 Federal Subsidy 61907 Investigation Costs, Clerk Of Court 61908 Eft Clearing, Clerk Of Court 61912 Child Support Collections 61915 Unclaimed Property Interception Collections 61917 Bond Procds‐Good Faith Dep. 61920 Sale Of Short Term Inv. 61922 Sale Of Stip‐Offset 61928 Sale Of Options 61929 Cost Recovery 61930 Sale Of Equity Inv. 61931 Sale Of Fixed Income Inv. 61936 Collection Of Prepayments 61937 GR to CSE Clearing Trust Fund 74‐2‐081002 61940 Interest Repayment Assessment 12/2010 61945 Paying Bank Recalls 61947 Trsfr From Dbt Svc Escrow 61956 Miscellaneous Receipts 61960 Sale Of Real Estate Inv. 61961 Contr Rcvd From Co Clerks 61972 Collection Agency Collections 61973 Collection Agency Distributions 61974 Transfer From Municipal Revenue Sharing Tf 61975 Contrib Rcvd‐Outside Esc Agt 61976 Contrib Rcvd‐Misc Govt'L‐Sw 61992 Investment Sale Offset 61995 Sale Of Foreign Currency 61997 Income Summary 61998 Income Summary Offset 65200 Property Transfer In 65700 Transfers in from within The Agency 65730 Transfers Bwtn Banks 65731 Transfer Out Between Banks 65739 Transfer From Peorp 65750 Trsfr From Debt Svc Nonelimin 65756 Transfer from LGSF Pool 65757 Transfer from LGIP B 65775 Transfer Bwtn Accts‐Cash 65776 Transfer Bwtn Accts‐Secur 65777 Transfer Out Between Accts‐Cash 65778 Transfer Out Between Accts‐Securities 65783 Transfer From Gas Tax Fund 65791 Transfer From FL PP College Fund 65800 General Revenue Transfers In 65832 Transfer From GR to CSE Clearing TF 65900 Transfer In from Other Agencies 65901 Rcvd For Debt Svc‐Dot 65902 Contributions Received From Doe 65906 Trsfr From Debt Svc Elimin. 65913 Rcvd For Dbt Svc‐Bor 65915 Tolls Rcvd‐Dot 65949 Contrib. Rcvd From Dol 65959 Contrib. Rcvd From Dms 65962 Contrib Rcvd ‐ Dpt Of Revenue 65963 Contrib Rcvd ‐ Dpt Of Hwy Safety 65971 Trsfr from DMS‐Employer Contrib 65972 Trsfr from DMS‐Employee Contrib 65999 Transfers/Other Agencies ‐ Accrual Entries 66300 Pension Fund Contributions ‐ State 66390 Contributions‐Admin Fee 66400 Pension Fund Contributions ‐ Non‐State 66401 Pension Fund Contrib ‐ Non State 66490 Contr From Investment Plan To Pension Plan 66495 Pension Fund Contributions From Employees 66499 Purchase of Time ‐ Employees 66600 Deposits from Other Governments 66601 Inv Contrib‐Local Govts 66602 Contrib Rcvd‐Loc Gov (Gas Tax) Revised: 6/30/2015 R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Page 7 of 13 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6571 6630 6630 6571 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6571 6610 6613 6612 6612 6612 6618 6631 6796 6796 6796 Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Transfers in from state funds Other additions Other additions Transfers in from state funds Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Transfers in from state funds Employer contributions ‐ state Fees Employer contributions ‐ nonstate Employer contributions ‐ nonstate Employer contributions ‐ nonstate Pension Fund employee Contributions Employee contributions Deposits Deposits Deposits Fiduciary GL Crosswalk GL GL CAFR Type Rollup Code CAFR Rollup Title GL Name 66603 Contrib Rcvd ‐ Commingled Inv 66608 Bond Proceeds Allocations 66623 Contrib Rcvd ‐ Flpp Savings 66624 Contrib Rcvd ‐ Suspense ‐ Flppsv 66650 Contributions Received ‐ Miscellaneous 66651 Rehab‐Receivership Billings 66652 Adjustments ‐ Rehab 66700 Fees 66701 Received For Overdraft Charges 66725 Exam Fees‐Unclaimed Property Ch. 66730 Nsf Charge ‐ Fl Prepaid 66732 Application Fees ‐ Fl Prepaid 66734 Late Fees ‐ Fl Prepaid 66736 Cancellation Fees‐Fl Pp 66737 Reinstatement Fees‐Flpp 66739 Maintenance Fees ‐ Fl Pp 66740 Rollover Withdrwal Fees ‐ Flpp 66741 Operating Revenue ‐ Fees 66742 Redemption Fees ‐ LGIP 66779 Change of Control License 67100 Sales of Goods and Services ‐ State 67103 Sale of Real and Personal Property 67196 Statewide Post Closing Entry (Gf 60) 67200 Sales of Goods & Services ‐ Non‐State 67215 Component Units‐Non‐State Sales Goods/Services 67239 Tuition & Dorm Payments Rec'D‐Flpp 67240 Sgs ‐ Repayment Of Loans 67241 Sale Of Public Records Request 67242 Sale Of Public Records Request 67300 Fines, Forfeits, Judgments and Settlements 67303 Penalty Fines‐Unclaimed Property 67304 Fine ‐Returned Check Unclaimed Property 67307 Returned Checks and fines 67309 Receipts‐ Unclaimed Propertych. 67310 Unclaimed Property Receipts‐12 Month W Cancell 67314 Unclaimed Property ‐ DOR Receipts 67327 Security Deposits 67350 Miscellaneous Fines 67399 Financial Statement Accrual Entries 67500 Rents and Royalties ‐ Non‐State 67600 Interest Earnings ‐ Operating 67601 Interest On Investments 67602 Interest On Invest‐Maturity 67604 Interest on Overnight Cash Balance 67605 Interest On Cash Balances 67606 Interest on Claims 67607 Interest On Fail Float 67608 Interest‐Miscellaneous 67609 Stip Income Distribution 67610 Cash Over/Short At Bank 67612 Interest ‐ Amort/Accretion 67615 Security Lending Income 67620 Dividends 67630 Interest Paid On Investments 67631 Payment Of Interest Charge 67632 Foreign Overdraft & Reimbursement 67640 Earnings Financing Agreements‐Repurch/Sec Lend 67650 Dividends 67651 Earnings‐Rights & Warrants 67660 Return Of Manager'S Income 67670 Real Estate Income (Net) 67680 Fines And Foreits (Operating) 67681 Broker Commission Rebates 67682 Other Investment Income 67683 Investment G/L Due To Nsf 67684 Securities Litigation Proceeds 67690 Securities Lendg Income 676Xx 67691 Security Lending Rebate Income 67700 Gain on Sale of Investments 67701 Gain(Loss) On Foreign Currency 67702 Gain(Loss) On Short Term Inv. 67703 Gain(Loss) On Fixed Income Inv. 67704 Gain(Loss) On Equity Inv. 67706 Gain(Loss) On Real Estate Inv 67707 Gain(Loss) On Futures 67708 Gain(Loss) On Options Revised: 6/30/2015 R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R Page 8 of 13 6796 6630 6632 6632 6796 6651 6651 6613 6619 6613 6613 6613 6613 6613 6613 6613 6613 6613 6613 6613 6611 6630 6611 6611 7665 6511 6630 6630 6630 6430 6430 6430 6430 6615 6615 6615 6630 6430 6613 6630 6616 6616 6662 6616 6616 6616 6616 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Interest income Interest income Interest income Interest income Interest income Interest income Security lending income Dividends Interest income Interest income Other investment income Security lending income Dividends Dividends Other investment income Other investment income Fines, forfeits, settlements and judgments Security lending expense Other investment income Net increase (decrease) in fair market value Fines, forfeits, settlements and judgments Security lending income Security lending income Net increase (decrease) in fair market value Net increase (decrease) in fair market value Net increase (decrease) in fair market value Net increase (decrease) in fair market value Net increase (decrease) in fair market value Other investment income Net increase (decrease) in fair market value Net increase (decrease) in fair market value Fiduciary GL Crosswalk GL GL CAFR Type Rollup Code CAFR Rollup Title GL Name 67709 Gain(Loss) On Rights & Warrants 67711 Gain(Loss) on Security Lending Inv. 67759 Net Apprec/Dep In Fair Value Of Inv 67790 Net Apprec(Deprec) On Investments 67792 Net App(Dep) on Security Lending Inv. 67799 Net Appreciation/Depreciation In Fair Value 67800 Loss on Sale of Investments 67900 Other Operating Revenue 67904 Refund Of Prior Yr Budgeted Exp 68300 Non Capital Grants and Donations 68301 Noncapital Grants & Donations 68311 Donations, Unrestricted 68330 Sgs ‐ Guarantee Fees 68340 Sgs ‐ Repayment Of Loans 68500 Rents and Royalties ‐ Non‐State 68600 Interest 68601 Interest ‐ State Investment 68605 Interest‐ Capital City Bank 68610 Interest State Treasury Investments 68630 Dividend Receipts 686XX 68631 Mortgage Interest ‐ Rehab and Liquidation 68637 DEP Interest 68655 DOT Interest 68660 Securities Lending Income 686Xx 68670 Gain/(Loss) On Investments 686Xx 68680 Net Apprec (Deprec) On Invest 686Xx 68700 Capital Grants and Donations 68900 Other Non‐Operating Revenues 68901 Furniture Surplus Proceeds 68905 Reimbursement of Prior Yr Legal Fees 68907 Refund 68908 Prior Year Refunds 68909 Refund ‐ Unclaimed Property 68910 Unclaimed Property‐PY Warrant Canx 69101 Bond Proceeds 69102 Bond Proceeds Offset 69501 Refunding Bond Proceeds 69900 Other Non‐Revenue Receipts 69901 Trf From Gr/74‐1‐000405 69902 Trf Fromfuel Tax/319001 69903 Trf From State Alternative Fuel/618001 69904 Trf From Dept Of Highway Safety & Motor Veh 69905 Tourist Impact Tax 69906 Local Govn'T Infrastructure Surtax 69907 9Th Cent Gas Tax 69908 Local Option Gas Tax 69909 Charter County Transit Tax 69910 Indigent Health Care Surtax 69911 School Capital Outlay Surtax 69912 Infrastructure Surtax Ii 69913 Trf From Dept Of Business & Prof Reg 69914 Transer From Dfs 69918 Local Alternative Fuel User Fees (D4‐24‐02) 69919 Local Option Tourist Development Tax 69920 Distribution from DMS (Department of Management) 69927 Security Deposits & Non Revenue Receipts 69930 Premium Collections‐Rehab and Liquidation 69931 Asset Recoveries‐Rehab and Liquidation 69932 Advance‐IRTF to Rehab and Liquidation 69933 Advances to Guraranty Assoc‐Rehab 71100 Expenditures, Current 71102 Social Security Payments 71104 St. Health Insurance Pmts. 71105 St. Life Insurance Pmts. 71108 Ocs‐Modeling 71114 In‐State Travel Adv. Cncil 71115 Out‐Of‐State Travel 71116 Investment Svc Charges (Govt'L) 71117 Moving Expenses‐Employee 71118 Office Mat. & Supp. ‐ Other 71120 Return Of Paying Bk Reclls 71127 Bond Proceeds Allocation 71129 Other Contractual Svcs (Govt) 71131 Refunds ‐ Sales Tax Security Deposits 71136 Refunds ‐ Loop Tourist Development 71138 Repairs & Maint.‐Other Revised: 6/30/2015 R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R R E E E E E E E E E E E E E E E E Page 9 of 13 6662 6662 6662 6662 6662 6662 6662 6630 6630 6632 6632 6632 6613 6632 6619 6616 6616 6616 6616 6617 6616 6616 6616 6665 6662 6662 6632 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 6630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 Net increase (decrease) in fair market value Net increase (decrease) in fair market value Net increase (decrease) in fair market value Net increase (decrease) in fair market value Net increase (decrease) in fair market value Net increase (decrease) in fair market value Net increase (decrease) in fair market value Other additions Other additions Grants and contributions Grants and contributions Grants and contributions Fees Grants and contributions Other investment income Interest income Interest income Interest income Interest income Dividends Interest income Interest income Interest income Security lending income Net increase (decrease) in fair market value Net increase (decrease) in fair market value Grants and contributions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other additions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Fiduciary GL Crosswalk GL GL CAFR Type Rollup Code CAFR Rollup Title GL Name 71139 Office Mat.‐Books<$250 71141 Bank Fees (Govt) 71146 Other Cont. Svcs ‐ Consult. 71147 Returned To Local Govt. 71149 Management Fees (Govt) 71155 Re‐Reg. Fees, Postage, Ins. 71156 Sales Tax Returned To Jta 71157 Rule 19 Fees & Charges 71158 Sba Administrative Svc Chgs (Govt'L) 71159 Invest Service Chg ‐ Eliminated 71160 Insurance & Surety Bonds 71161 Other Nonbudget Expense (Govt) 71165 Other Nonbudgeted Expenses 71166 Trf Adm Costs To Gta 71167 Ocs‐Methodology Commission 71168 Refunds, Clerk Of Court 71169 Management Fees‐Foreign Equity 71171 Tax Payment 71173 Withdrawal‐Misc Govt'L Sw 71174 Trf To Doe Comm Service Tax (08/03) 71178 Distribution to Department of Transportation 71179 Distribution to Department of Insurance 71180 Transfer To Ds Nonescrow 71185 Gas Tax To Lgsf Pool 71186 Returned To Local Govts 71187 Undistributable CSE Collections ‐ Federal Share 71189 Other Charges ‐ Nonbudgeted 71199 Expenditure Accrual Entries 72200 Expend.‐ Fixed Capital Outlay 73101 Payment Of Principal 73102 Payment Of Principal Offset 73201 Payment Of Interest Due 73202 Accrued Interest On Bond Sale 73203 Payment Of Premium Due 73204 Notice Of Redemp/Defeasance 73205 Bank Handling Charges 73206 Miscellaneous Bond Charges 73210 Amortization Of Bond Premium/Discount 73301 Pmt/Refund Bd Esc Agt ‐ Exp 73302 Pmt‐Outside Esc Agt‐Exp 73303 Trsfr To Ds Esc Rd & Br 75100 Transfers Out to Component Units/Primary 75101 Wire To Fl Foundation 75200 Property Transfer Out 75600 Federal Funds Transfers Out to Other Agencies 75700 Transfers Out within the Agency 75720 Transfer To Debt Svc Nonelim 75739 Transfer To Peorp 75745 Transfers To Reg Trust Fund Unclaimed Property 75747 Transfer To Ipfc Funds 75748 Cost Allocation Transfers ‐ 021002 75762 Transfer to LGSF Pool 75763 Transfer to LGIP B 75770 Investment Service Charge 75800 General Revenue Transfers Out 75801 General Revenue Transfers Out 75802 Trf Service Charges To General Revenue 75804 Trf To General Revenue (74‐1‐000405) 75807 Trf 3% Ser Chr To General Revenue 75900 Transfers Out to Other Agencies 75903 Trf to Dept of Insurance 75911 Unemployment Comp ‐ Dept Of Labor 75912 Returned To Doe 75914 Returned To Dep 75915 Drop Payments Returned To Dms 75916 Other Payments Returned To Dms 75917 Frs Benefit Payments Returned To Dms 75928 Trf To Department Of Education 75940 Returned To Dpt Of Fin Svcs 75943 Returned To Dot‐Other 75946 Transfers To Departmart Of Education 75948 Returned To Dpt Mgt Svc 75949 Returned To Dept Of Lottery 75990 Returned To Bor 76100 Repairs and Maintenance Expense 76101 FL Prepaid Admin Expense Revised: 6/30/2015 E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E Page 10 of 13 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 7705 7755 7755 7755 7755 7755 7755 7755 7755 7755 7630 7630 7755 7630 7630 7630 7795 7795 7795 7795 7795 7795 7795 7795 7795 7662 7795 7795 7795 7795 7795 7795 7795 7795 7795 7795 7795 7795 7795 7795 7795 7795 7795 7795 7795 7795 7717 7717 Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Remittances to annuity companies Interest expense Interest expense Interest expense Interest expense Interest expense Interest expense Interest expense Interest expense Interest expense Other deductions Other deductions Interest expense Other deductions Other deductions Other deductions Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out ‐ investment activity expense Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Transfers out to state funds Administrative expense Administrative expense Fiduciary GL Crosswalk GL GL CAFR Type Rollup Code CAFR Rollup Title GL Name 76102 Repairs And Maintenance ‐ Edp 76103 Repairs & Maintenance ‐ Other 76200 Fiscal Charges Expense 76201 Bank Fees‐Capital City 76206 Bank Fees‐Commingled 76207 Bank Fees‐Group Trust 76208 Bank Fees‐State Street 76209 Bank Fee‐Melon 76212 Mellon MAS & Incentive Fees 76214 Bank Accounting Fees ‐ BNYM 76215 Bank Domest Custody Fees ‐ BNYM 76216 Bank Intl Custody Fees ‐ BNYM 76230 Taxes‐Rehab and Liquidation 76231 Rehab and Liq‐Accounting Fees 76270 Other Expenses 76271 Re‐Reg Fees, Postage, Insurance 76272 Foreign Capital Gain Taxes 76273 Consulting Fees‐Nonbudgeted 76275 Bankruptcy Expenses 76276 Futures & Option Commissions 76299 Bank Fees‐Bank Of America 76600 Withdrawal of Funds by Investing Governments 76601 Inv Withdrawal‐Local Govts 76602 Distributions Paid/Payable 76603 Withdrawal ‐ Commingled Inv 76605 Increase In Northern Trust 76606 Returned To Northern Trust 76612 Return To Fefvr 76613 Return To Fl Foundation 76623 Withdrawal ‐ Flpp Savings 76700 Basic Services 76701 Rental Of Building 76710 Travel ‐ In State 76711 Travel ‐ Adv Council In‐State 76712 Travel ‐ Out Of State 76713 Travel ‐ In Town Training 76720 Communications ‐ Other (Us Chg) 76800 Scholarships and Fellowships 76801 Scholarships ‐ Fl Foundation 77100 Oper. Exp.‐ Personal Services 77101 Social Security Payments 77102 State Retirement Payments 77103 St. Health Insurance Payments 77104 St. Life Insurance Payments 77105 St. Disability Insurance Pymts 77106 Dental Insurance Payments 77110 Compensated Absences:Annual, Sick, Compn 77196 Expenditures ‐ Current Compensated Absences 77199 Salaries 77200 Oper. Exp.‐ Contractual Services 77201 Loan Disbursements‐Rehab and Liquidation 77202 Sec‐Lend Bank Fees 77203 Ocs‐Advertising 77204 Ocs‐Boc/Lockbox 77206 Ocs‐College Bound 77207 Ocs‐Consulting 77209 Ocs‐Information Services 77210 Ocs‐Legal 77211 Ocs‐Management Fees Fixed Inc 77212 Ocs‐Management Fees Equities 77213 Ocs‐Marketing Agent 77215 Ocs‐Miscellaneous 77217 Ocs‐Records 77218 Ocs ‐ Trustee 77220 Participant Refunds‐Flpp 77221 Tuition Payments 77222 Housing Payments 77223 Local Fee Payments 77224 Remittances To Annuity Companies 77225 Hmo Payments 77226 Supplemental Insurance Payments 77227 Flexible Reimbursement Payments 77228 Life Insurance Premium Payments 77230 Investment Service Charges 77240 Management Fees 77241 Management Fees‐Stif Revised: 6/30/2015 E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E Page 11 of 13 7717 7717 7630 7622 7622 7622 7622 7622 7622 7622 7622 7622 7717 7717 7717 7622 7622 7622 7622 7622 7622 7962 7962 7962 7962 7962 7962 7795 7795 7630 7630 7717 7717 7717 7717 7717 7717 7630 7630 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7622 7962 7665 7717 7717 7705 7717 7717 7717 7622 7622 7717 7717 7717 7622 7789 7713 7713 7713 7705 7715 7746 7714 7718 7622 7622 7622 Administrative expense Administrative expense Other deductions Investment activity expense Investment activity expense Investment activity expense Investment activity expense Investment activity expense Investment activity expense Investment activity expense Investment activity expense Investment activity expense Administrative expense Administrative expense Administrative expense Investment activity expense Investment activity expense Investment activity expense Investment activity expense Investment activity expense Investment activity expense Withdrawals Withdrawals Withdrawals Withdrawals Withdrawals Withdrawals Transfers out to state funds Transfers out to state funds Other deductions Other deductions Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Other deductions Other deductions Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Investment activity expense Withdrawals Security lending expense Administrative expense Administrative expense Remittances to annuity companies Administrative expense Administrative expense Administrative expense Investment activity expense Investment activity expense Administrative expense Administrative expense Administrative expense Investment activity expense Prepaid participant refunds Tuition and housing payments Tuition and housing payments Tuition and housing payments Remittances to annuity companies HMO payments Supplemental insurance payments Flexible reimbursement payments Life insurance premium payments Investment activity expense Investment activity expense Investment activity expense Fiduciary GL Crosswalk GL GL CAFR Type Rollup Code CAFR Rollup Title GL Name 77250 Sba Administrative Expense 77270 Consulting Fees ‐ Nonbudgeted 77271 Legal Fees ‐ Nonbudgeted 77277 Acct Maintenance Fee Expense 77278 Purchaser Reimbursement 77279 Third Party Administration Fee 77280 Student Loan Default Payments 77281 Communications Consultant Fees 77282 Myfrs Fin Guidance Line Fees 77283 Payroll Administration Fees 77284 S&P Rating Maintenance Fees 77285 Audit Fees 77286 Professional Fees and Expense 77290 Sec Lendg Bank Fees 772Xx 77291 Sec Lendg Broker Rebates 772Xx 77293 Compliance Review Svcs ‐ Non budgeted 77296 Posting Closing Entry Gaafr 73 77299 Ocs‐Temporary Employment 77300 Oper. Exp.‐ Materials & Supplies 77301 Freight 77302 Insurance & Surety Bonds 77303 Moving Expenses‐Empoyee 77310 Office Materials & Supplies 77311 Off Sup‐Furn & Noncomp<$1000 77312 Office Materials Books ‐ <$250 77313 Office Materials ‐ Training Aids 77314 Office Supp‐Comp Equip<$1000 77320 Other Charges & Obligations 77321 Printing 77325 Rental Of Building 77331 Repairs & Maintenance‐Edp 77350 Travel ‐ In State 77351 Travel‐Adv Council In State 77352 Travel ‐ Out Of State 77396 Expense ‐ Donated Food 77399 Communications‐Other 77400 Oper. Exp.‐ Amortization & Write‐Offs 77401 OCO‐Furn/Equip=>$1K Bks=>$250 77402 OCO Edp =/> $1000 77410 Other Capital Outlay Offset 77499 OCO ‐ Books=/> $250 77500 Oper. Exp.‐ Depreciation & Amortization 77501 Depreciation Exp‐Furn & Equip 77600 Interest Expense Operating 77700 Insurance Claims Expense 77900 Benefit Payments 77901 Benefit Payments 78100 Property Disposition Gain or Loss 78101 Gain/Loss On Sale Of Furniture 78300 Interest Expense Non‐Operating 78400 Grant Expense 78500 Amortization and Fiscal Charges 78501 Fiscal Charges Non‐Operating 78502 Sec Lending Bank Fees 785Xx 78503 Receivership Impaired Assets Expense 78510 Administrative Fees ‐ State Treasury Investments 78537 DEP Administrative Fees 78555 DOT Administrative Fees 78700 Special Item 78900 Other Non‐Operating Expenses 78901 Other Non‐Operating Expense 78912 Service Charges 78920 Payments To Unclaimed Property Claimants 78921 Distribution To State School Fund 78922 DOE Payments ‐ Estimated Liability 78940 Refunds Of Contributions 78950 Other Non‐Operating Expenses ‐ Payroll Adjustments 79100 Non‐Appropriated Expenditures 79120 Purchase of Short Term Investments 79121 Purchase Of Stip‐Offset 79128 Purch. Of Options‐Fi 79130 Purch. Of Equity Inv. 79131 Purch. Of Fixed Inc. Inv 79160 Purch. Of Real Estate 79181 Frgn Currency ‐ Apprec/Deprec 79182 Short Term‐Apprec/Deprec Revised: 6/30/2015 E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E Page 12 of 13 7717 7622 7717 7717 7789 7717 7757 7717 7717 7717 7622 7717 7717 7665 7665 7717 7630 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7717 7755 7724 7540 7540 6625 6625 7755 7705 7755 7717 7665 7717 7622 7622 7622 7630 7724 7705 7717 7761 7716 7716 7719 7630 7630 7630 7630 7630 7630 7630 7630 7630 7630 Administrative expense Investment activity expense Administrative expense Administrative expense Prepaid participant refunds Administrative expense Student loan default payments Administrative expense Administrative expense Administrative expense Investment activity expense Administrative expense Administrative expense Security lending expense Security lending expense Administrative expense Other deductions Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Administrative expense Interest expense Insurance claims expense Benefit payments Benefit payments Property disposition gain (loss) Property disposition gain (loss) Interest expense Remittances to annuity companies Interest expense Administrative expense Security lending expense Administrative expense Investment activity expense Investment activity expense Investment activity expense Other deductions Insurance claims expense Remittances to annuity companies Administrative expense Payments to unclaimed property claimants Distribution to State School Fund Distribution to State School Fund Program contribution refunds Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Fiduciary GL Crosswalk GL 79183 79184 79186 79192 79195 79501 79600 79900 GL CAFR Type Rollup Code CAFR Rollup Title GL Name Fixed Income‐Apprec/Deprec Equities ‐ Apprec/Deprec Fi Options ‐ Apprec/Deprec Investment Purch Offset Purch. Of Foreign Currency Pmt ‐ Refund. Bd Esc Agt ‐ Ofu Capitalized Transfers Purchase Of Foreign Currency Revised: 6/30/2015 E E E E E E E E Page 13 of 13 7630 7630 7630 7630 7630 7630 7717 7630 Other deductions Other deductions Other deductions Other deductions Other deductions Other deductions Administrative expense Other deductions
