Primary Government and Blended Component Unit GL Codes
Items shown in red italics are headers and are not to be used for coding.
10000 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
Unreleased Cash in State Treasury
Released Cash in State Treasury
Component Unit Cash in Treasury
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 08/01/12
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
Prepaid Items
Deposits
Deferred Charges - Current
Other Current Assets
20000 Non-Current Assets
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
Investment
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
Deferred Charges
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
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
Capital Assets
27100
27200
27300
27400
27500
27600
27700
27800
Revised 08/01/12
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
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
28200
28300
28400
28500
28800
28900
29900
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
30000 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
Matured Bonds Payable
Matured Certificates of Participation
Matured Interest Payable
Bonds and Certificates of Participation
37100
37200
37300
37900
38500
Revised 08/01/12
Bonds Payable - Current
Certificates of Participation - Current
Bonds Payable from Restricted Assets - Current
Accrued Interest - Current
Installment Purchase Contracts - Current
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.
Miscellaneous Liabilities
38600
38700
38800
38900
39200
39300
39400
39700
39800
39900
Compensated Absences - Current
Capital Leases - Current
Unearned Revenue - Current
Deferred Revenue - Current
Tuition and Housing Benefits Payable - Current
Oblig Under Reverse Repurchase Agreements - Treasury (SFRS USE ONLY)
Oblig Under Reverse Repurchase Agreements - SBA
Oblig Under Security Lending Transactions - Treasury (SFRS USE ONLY)
Oblig Under Security Lending Transactions - SBA
Other Current Liabilities
40000 Non-Current Liabilities
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
Miscellaneous Liabilities
48500
48600
48700
48800
48900
Installment Purchase Contracts
Compensated Absences
Capital Leases
Unearned Revenue
Deferred Revenue
Miscellaneous Liabilities
49700
49800
49900
Tuition and Housing Benefits Payable
Insurance liability
Other Long-Term Liabilities
50000 Equity
Residual Equity Transfer
51800
51900
Revised 08/01/12
Residual Equity Transfer In
Residual Equity Transfer Out
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.
Net Assets (Proprietary Funds)
53100
53200
53300
53400
53500
53600
53700
53800
53900
Restricted for Lottery
Prior Period Adjustments to Beginning Net Assets
Restricted for Hurricane Cat Fund
Restricted for Prepaid College Program
Restricted for Unemployment Compensation
Investment in Fixed Assets, Net of Debt
Restricted for Pension and Other Employee Benefits (SWGF 73 ONLY)
Restricted Other
Net Assets Unrestricted
Fund Balance (Governmental Funds)
54200
54600
54900
56100
56200
56300
57100
57200
57300
57400
57500
58100
59100
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)
60000 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
Revised 08/01/12
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
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.
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
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
Non-Operating Revenue (Proprietary Funds)
68100
68200
68300
68400
68500
68600
68700
68800
68900
SWFS Only - Insurance Recoveries
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
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
70000 Expenditures
Expenditure (Governmental Funds)
71100
71800
71900
Revised 08/01/12
Expenditures, Current
Special Items
Extraordinary Items
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.
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
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
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
Revised 08/01/12
Non-Appropriated Expenditures
Change in Reserve for Prepaids (NOT VALID FOR FINANCIAL STATEMENTS)
Payments to Refunded Bond Escrow Agent
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.
80000 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
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
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
Revised 08/01/12
Est. Bond Proceeds
Est Installment Purch. Note Proceeds
Est Capital Lease Inceptions
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.
90000 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 08/01/12
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