|
100000
|
3
|
N
|
|
ASSETS
|
|
|
110000
|
4
|
N
|
|
CASH & CASH EQUIVALENTS
|
|
|
110100
|
5
|
N
|
|
GEN BANK ACCT-TREAS ONLY
|
|
|
111100
|
5
|
M
|
|
GENERAL CASH
|
Each fund in the accounting system has, at a minimum, one cash account. This general cash account will be set up automatically when each fund is established. For every debit/credit amount entered on a document the system posts an offsetting credit/debit to this account.
|
|
112100
|
5
|
|
|
PETTY CASH
|
A sum of money set aside on an imprest basis for the purpose of making change or paying small obligations for which the issuance of a formal voucher and warrant would be too expensive and time-consuming. NOTE: This account should only be used when establishing a petty cash fund authorized by state statute or when terminating a petty cash fund.
|
|
112200
|
5
|
|
|
DEPOSITS WITH VENDORS
|
A sum of money placed with a vendor in lieu of issuing a warrant and in advance of receiving goods or services. Generally, the goods or services are purchased frequently and are a small dollar amount. AS - Accounting reserves the right to review and approve the use of all deposits with vendors.
|
|
112290
|
6
|
|
|
AS - MATERIEL POSTAGE DEP
|
|
|
112300
|
4
|
|
|
CASH WITH FISCAL AGENTS
|
|
|
120000
|
4
|
N
|
|
INVESTMENTS
|
|
|
121100
|
5
|
|
|
SHORT-TERM INVESTMENTS
|
|
|
121200
|
5
|
|
|
MEDIUM-TERM INVESTMENTS
|
|
|
121300
|
5
|
|
|
LONG-TERM INVESTMENTS
|
The cash portion of a nonexpendable trust fund (principal of the fund must be maintained intact) derived from interest or dividend earnings.
|
|
121400
|
5
|
|
|
UNAMORTIZED PREMIUM/DISC
|
The unamortized portion of investments paid for securities exceeding their face value.
|
|
122000
|
4
|
|
|
SECURITIES LENDING COLLAT
|
|
|
123000
|
4
|
|
|
INVESTMENTS IN JOINT VENT
|
|
|
130000
|
4
|
|
|
RECEIVABLE ACCOUNTS
|
Amounts owed by others supported by an existing claim.
|
|
131100
|
5
|
|
|
TAXES RECEIVABLE
|
|
|
131300
|
5
|
|
|
LOANS RECEIVABLE
|
Amounts which have been loaned to individuals or organizations external to the State. Loans to other governments should be reported separately, see account 132200.
|
|
131400
|
5
|
|
|
INVESTMENT INCOME RECEIVED
|
|
|
131900
|
5
|
M
|
|
LOGGED RECEIPTS
|
|
|
132100
|
4
|
|
|
DUE FROM OTHER FUNDS
|
Used to indicate amounts owed to a particular fund by another fund in the same government. This account includes only short-term obligations (usually less than one year).
|
|
132200
|
4
|
|
|
DUE FROM OTHER GOVERNMENT
|
Used to reflect amounts due to the reporting government from another government. These amounts may represent grants, shared taxes, loans, and charges for services rendered by the reporting unit for another government.
|
|
132300
|
4
|
|
|
DUE FROM PRIMARY GOVERNMENT
|
|
|
132400
|
4
|
|
|
DUE FROM FEDERAL GOVERNMENT
|
|
|
132900
|
5
|
|
|
NSF ITEMS SUSPENSE
|
|
|
138900
|
4
|
|
|
ACCOUNTS RECEIVABLE
|
|
|
139000
|
5
|
|
|
ACCOUNTS RECEIVABLE
|
|
|
139900
|
5
|
N
|
|
ACCTS. REC. (SYSTEM)
|
|
|
139901
|
6
|
M
|
|
AR INVOICED (SYSTEM)
|
|
|
139902
|
6
|
|
|
AR DEPOSIT CLEARING (SYSTEM)
|
|
|
139903
|
6
|
M
|
|
AR UNAPPLIED CASH (SYSTEM)
|
|
|
140000
|
4
|
N
|
|
INVENTORIES
|
|
|
141100
|
5
|
|
|
OFFICE SUPPLIES INVENTORY
|
|
|
141200
|
5
|
|
|
CONSTRUCTION SUPPLIES IN
|
|
|
141300
|
5
|
|
|
MEDICAL SUPPLIES INVENTORY
|
|
|
141400
|
5
|
|
|
FUEL INVENTORY
|
|
|
141500
|
5
|
|
|
FOOD SUPPLIES INVENTORY
|
|
|
141600
|
5
|
|
|
HOUSEHOLD & INSTITUTIONAL
|
|
|
141700
|
5
|
|
|
AGRICULTURAL SUPPLIES
|
|
|
141800
|
5
|
|
|
ED & RECREATIONAL SUPPLIE
|
|
|
141900
|
5
|
|
|
ENG TECH & COMM SUPPLIES
|
|
|
142000
|
5
|
|
|
CLOTHING & APPAREL
|
|
|
142100
|
5
|
|
|
LABORATORY SUPPLIES
|
|
|
142200
|
5
|
|
|
VEHICLE & EQUIP SUPPLIES
|
|
|
142900
|
5
|
|
|
MISCELLANEOUS SUPPLIES
|
|
|
145100
|
5
|
M
|
|
RAW MATERIALS
|
|
|
145200
|
5
|
|
|
WORK-IN-PROCESS
|
|
|
145300
|
5
|
M
|
|
FINISHED GOODS
|
|
|
145400
|
5
|
|
|
INVENTORY IN TRANSIT
|
|
|
145500
|
5
|
M
|
|
INVENTORY FOR RESALE
|
|
|
150000
|
4
|
N
|
|
PREPAID EXPENSES
|
|
|
151100
|
5
|
|
|
PREPAID EXPENSES
|
|
|
170000
|
4
|
N
|
|
FIXED ASSET COST
|
Fixed Asset ojects are utilized by the fixed asset module. Do not use these objects for entries in the system.
|
|
170300
|
5
|
|
|
LAND
|
|
|
170600
|
5
|
|
|
IMPROVEMENTS TO LAND
|
|
|
170700
|
5
|
|
|
WATER RIGHTS
|
|
|
170900
|
5
|
|
|
INFRASTRUCTURE
|
|
|
171200
|
5
|
|
|
BUILDINGS
|
|
|
171500
|
5
|
|
|
IMPROVEMENTS TO BUILDINGS
|
|
|
171800
|
5
|
|
|
PLANT EQUIPMENT
|
|
|
172100
|
5
|
|
|
HEAVY EQUIPMENT
|
|
|
172400
|
5
|
|
|
MACHINERY & EQUIPMENT
|
|
|
172700
|
5
|
|
|
LAW ENFORCEMENT & SECURITY
|
|
|
173000
|
5
|
|
|
FURNITURE AND OFFICE EQUIPMENT
|
|
|
173300
|
5
|
|
|
COMPUTER HARDWARE EQUIPMENT
|
|
|
173400
|
5
|
|
|
IT HARDWARE EQUIPMENT
|
|
|
173600
|
5
|
|
|
COMMUN. & ELECTRONIC EQUIPMENT
|
|
|
173700
|
5
|
|
|
IT SOFTWARE EQUIPMENT
|
|
|
173900
|
5
|
|
|
FIXED SITE WIRELESS COMMUNICATION
|
|
|
174200
|
5
|
|
|
VEHICLES & VEHICLE EQUIPMENT
|
|
|
174500
|
5
|
|
|
AIRCRAFT & EQUIPMENT
|
|
|
174800
|
5
|
|
|
LIBRARIES & MUSEUMS
|
|
|
175100
|
5
|
|
|
LIVESTOCK
|
|
|
176900
|
5
|
|
|
OTHER FIXED ASSETS
|
|
|
178000
|
5
|
|
|
BUILDING EQUIPMENT
|
|
|
180000
|
4
|
N
|
|
FIXED ASSET ACCUM. DEPR.
|
Fixed Asset ojects are utilized by the fixed asset module. Do not use these objects for entries in the system.
|
|
180700
|
5
|
|
|
ACC DEPR-WATER RIGHTS
|
|
|
180900
|
5
|
|
|
ACC DEPR - INFRASTRUCTURE
|
|
|
181200
|
5
|
|
|
ACC DEPR - BUILDINGS
|
|
|
181500
|
5
|
|
|
ACC DEPR - IMP. TO BUILDING
|
|
|
181800
|
5
|
|
|
ACC DEPR - PLANT EQUIPMENT
|
|
|
182100
|
5
|
|
|
ACC DEPR - HEAVY EQUIPMENT
|
|
|
182400
|
5
|
|
|
ACC DEPR - MACHINERY & EQUIPMENT
|
|
|
182700
|
5
|
|
|
ACC DEPR - LAW ENFORC & SECURITY
|
|
|
183000
|
5
|
|
|
ACC DEPR - FURN AND OFFICE
|
|
|
183300
|
5
|
|
|
ACC DEPR - COMP. HARDWARE EQ
|
|
|
183400
|
5
|
|
|
ACC DEPT-IT HARDWARE EQUI
|
|
|
183600
|
5
|
|
|
ACC DEPR - COMMUN. & ELEC.
|
|
|
183700
|
5
|
|
|
ACC DEPR-IT SOFTWARE EQUI
|
|
|
183900
|
5
|
|
|
ACC DEPR - FIXED SITE WR CO
|
|
|
184200
|
5
|
|
|
ACC DEPR - VEHICLES & VEHIC
|
|
|
184500
|
5
|
|
|
ACC DEPR - AIRCRAFT & EQUIPMENT
|
|
|
184800
|
5
|
|
|
ACC DEPR - LIBRARIES & MUSEUMS
|
|
|
185100
|
5
|
|
|
ACC DEPR - LIVESTOCK
|
|
|
186900
|
5
|
|
|
ACC DEPR - OTHER FIXED ASSETS
|
|
|
189100
|
5
|
|
|
CONSTRUCTION IN PROGRESS
|
|
|
190000
|
4
|
|
|
OTHER ASSETS
|
|
|
200000
|
3
|
N
|
|
LIABILITIES
|
|
|
210000
|
4
|
N
|
|
ACCOUNTS PAYABLE/ACCRUED
|
|
|
211200
|
5
|
|
|
DUE TO VENDORS
|
Amounts owed to individuals or organizations external to the State for which assets have been collected or held on their behalf.
|
|
211380
|
5
|
|
|
DUE TO EMPLOYEES
|
Used in a Pension Trust Fund for public employee retirement systems reflecting amounts due to employee members of the system who have resigned or left the system prior to retirement.
|
|
211400
|
5
|
N
|
|
NONRES PER SERV WHOLDING
|
Nebraska income tax withheld from personal service payments made to nonresidents even though the individuals are not State employees.
|
|
211700
|
5
|
M
|
|
REC'D - NOT VOUCHERED (SYSTEM)
|
|
|
211800
|
5
|
M
|
|
RETAINAGE PAYABLE (AAI)
|
|
|
211900
|
5
|
M
|
|
AAI DUE TO VENDOR (SYSTEM)
|
|
|
212100
|
4
|
|
|
TAX REFUNDS PAYABLE
|
|
|
213100
|
4
|
|
|
DUE TO GOVERNMENT
|
Used to reflect amounts owed by the reporting government to another government.
|
|
214000
|
4
|
N
|
|
DEPOSITS
|
|
|
214100
|
5
|
|
|
DEPOSITS
|
Money, securities or other valuables held temporarily by the State until a specific requirement is met.This account should not be used to record revenue of the State.
|
|
215000
|
4
|
N
|
|
DUE TO FUND
|
|
|
215100
|
5
|
|
|
DUE TO FUND
|
Used to reflect amounts owed by a particular fund to another fund in the same government, including only short-term debts.
|
|
215800
|
5
|
|
|
NON SALES TAX COLLECTIONS
|
|
|
215900
|
5
|
|
|
SALES TAX COLLECTIONS
|
|
|
216100
|
5
|
|
|
DUE TO FUND - LONG TERM
|
|
|
217100
|
4
|
|
|
DUE TO COMPONENT UNITS
|
|
|
218100
|
4
|
|
|
OBLIGATIONS UNDER SEC LEN
|
|
|
219100
|
4
|
|
|
CLAIMS PAYABLE
|
|
|
220100
|
4
|
|
|
BONDS PAYABLE
|
The face value of bonds issued and unpaid.
|
|
221100
|
4
|
|
|
CAPITAL LEASE OBLIGATIONS
|
|
|
222100
|
4
|
|
|
OBL UNDER OTHER FIN ARR
|
|
|
223100
|
4
|
|
|
ACCRUED COMPENSATED ABSENT
|
|
|
224100
|
4
|
|
|
DEFERRED REVENUE
|
|
|
224200
|
5
|
|
|
REVENUE FROM OTHER AGENCIES
|
|
|
225100
|
4
|
|
|
OTHER LIABILITIES
|
Amount of interest advanced by the bond purchaser when the bonds were sold after the stated issue date.
|
|
300000
|
3
|
N
|
|
FUND EQUITY
|
|
|
310000
|
4
|
|
|
INVESTMENT IN FIXED ASSET
|
|
|
315000
|
4
|
|
|
CONTRIBUTED CAPITAL
|
Used in a Cash or Revolving fund to show the amount of permanent fund capital contributed to the enterprise by the government from general government revenues and resources.
|
|
320000
|
4
|
N
|
|
RETAINED EARNINGS
|
|
|
321100
|
5
|
|
|
RESERVED RETAINED EARNIN
|
|
|
321200
|
5
|
|
|
UNRESERVED RETAINED EARN
|
|
|
330000
|
4
|
N
|
|
RESERVED FUND BALANCE
|
|
|
331100
|
5
|
|
|
RESERVED ENCUMBRANCES
|
|
|
331200
|
5
|
|
|
RESERVED L-T RECEIVABLES
|
|
|
331300
|
5
|
|
|
RESERVED INVENTORIES/PRE
|
|
|
331400
|
5
|
|
|
RESERVED DEBT SERVICE
|
|
|
331500
|
5
|
|
|
RESERVED UNEMPL COMP BEN
|
|
|
331600
|
5
|
|
|
RESERVED DEF COMP BENEFI
|
|
|
331700
|
5
|
|
|
RSERVED ENDWOMENT PRIN
|
|
|
331800
|
5
|
|
|
RESERVED PENSION BENEFI
|
|
|
331900
|
5
|
|
|
RESERVED FUND BALANCE
|
|
|
340000
|
4
|
N
|
|
UNRESERVED FUND BALANCE
|
|
|
341100
|
5
|
|
|
DESIGNATED FOR COL AND U
|
|
|
342100
|
5
|
|
|
DESIGNATED FOR CASH SHOR
|
|
|
343100
|
5
|
|
|
DESIGNATED BY AGENCY
|
|
|
349100
|
5
|
M
|
|
UNRESERVED FUND BALANCE
|
Revenue and Expenditure object account balances close out to this object at the close of the fiscal year. Contact State Accounting before coding any transactions to this object.
|
|
400000
|
3
|
N
|
|
REVENUE
|
|
|
450000
|
4
|
N
|
|
REVENUE - TAXES
|
|
|
451100
|
5
|
|
|
INDIVIDUAL INC TAX - ESTIM
|
For use by Department of Revenue Only
|
|
451200
|
5
|
|
|
WITHHOLDING TAX
|
For use by Department of Revenue Only
|
|
451300
|
5
|
|
|
IND INC TAX - FINAL RETURN
|
For use by Department of Revenue Only
|
|
451400
|
5
|
|
|
FIDUCIARY TAX
|
For use by Department of Revenue Only
|
|
451500
|
5
|
|
|
CORP INC & FRANCHISE TAX
|
For use by Department of Revenue Only
|
|
451600
|
5
|
|
|
PARTNERSHIP INCOME TAX
|
For use by Department of Revenue Only
|
|
452100
|
5
|
|
|
RETAILERS SALES & USE TAX
|
For use by Department of Revenue Only
|
|
452200
|
5
|
|
|
MOTOR VEH SALES & USE TAX
|
For use by Department of Revenue Only
|
|
452300
|
5
|
|
|
LODGING TAX
|
For use by Department of Revenue Only
|
|
452400
|
5
|
|
|
CONSUMERS USE TAX
|
For use by Department of Revenue Only
|
|
453100
|
5
|
|
|
AVIATION FUELS TAX
|
|
|
453200
|
5
|
|
|
MOTOR VEHICLE FUELS TAX
|
|
|
453300
|
5
|
|
|
SPECIAL FUEL TAX
|
|
|
453400
|
5
|
|
|
INTERST MOT CARR FUEL TAX
|
|
|
453500
|
5
|
|
|
SEVERANCE TAX
|
|
|
454100
|
5
|
|
|
ALCOHOL TAX
|
|
|
454200
|
5
|
|
|
TOBACCO PRODUCTS TAX
|
|
|
454300
|
5
|
|
|
PARI-MUTUEL WAGERING TAX
|
|
|
454400
|
5
|
|
|
ADMISSIONS TAX
|
|
|
454500
|
5
|
|
|
DOCUMENTARY STAMP TAX
|
|
|
454600
|
5
|
|
|
GRAIN & SEED TAX
|
|
|
454700
|
5
|
|
|
ENTERTAINMENT TAX
|
|
|
454800
|
5
|
|
|
OTHER EXCISE TAX
|
|
|
455100
|
5
|
|
|
BUSINESS & FRANCHISE TAX
|
|
|
456100
|
5
|
|
|
ESTATE TAX
|
|
|
456200
|
5
|
|
|
AIRLINE TAX
|
|
|
456300
|
5
|
|
|
CARLINE TAX
|
|
|
456400
|
5
|
|
|
PROPERTY TAX
|
|
|
460000
|
4
|
N
|
|
REVENUE-INTERGOVERNMENTAL
|
|
|
461100
|
5
|
|
|
OPERATING FEDERAL GRANTS & CON
|
|
|
461200
|
5
|
|
|
FEDERAL INDIRECT COST REIMB
|
|
|
461300
|
5
|
|
|
PASS-THROUGH FEDERAL GRANTS
|
|
|
461500
|
5
|
|
|
OP GRANTS - STATE AGENCY
|
|
|
461600
|
5
|
|
|
OP GRANTS - LOCAL GOVERNMENT
|
|
|
461700
|
5
|
|
|
OP GRANTS - OTHER
|
|
|
463100
|
5
|
|
|
CAPITAL FEDERAL GRANTS & CON
|
Federal grants and contributions that are restricted for capital purposes, which is defined as purchase, construct or renovate capital assets associated with a certain program. If a grant can be used for either operating or capital purposes, use the operating grant object.
|
|
463200
|
5
|
|
|
CAP GRANTS - STATE AGENCY
|
See object 463100
|
|
463300
|
5
|
|
|
CAP GRANTS - LOCAL GOVERNMENT
|
See object 463100
|
|
463400
|
5
|
|
|
CAP GRANTS - OTHER
|
See object 463100
|
|
465100
|
5
|
|
|
NONGRANT REIMBURSEMENTS
|
|
|
470000
|
4
|
N
|
|
REVENUES-SALES & CHARGES
|
|
|
471100
|
5
|
|
|
SALE OF SERVICES
|
|
|
472100
|
5
|
|
|
SALE OF SUP & MAT
|
|
|
472200
|
5
|
|
|
REPROD & PUBLICATIONS
|
|
|
473100
|
5
|
|
|
DRIVERS LICENSE FEES
|
|
|
473200
|
5
|
|
|
VEHICLE REGIST & PLATE FEES
|
|
|
473300
|
5
|
|
|
VEHICLE TITLE FEES
|
|
|
473400
|
5
|
|
|
TRUCK & BUS REGISTRATION
|
|
|
473500
|
5
|
|
|
FLEET PRORATION FEES
|
|
|
473900
|
5
|
|
|
OTHER VEHICLE FEES
|
|
|
474100
|
5
|
|
|
GENERAL BUSINESS FEES
|
|
|
475100
|
5
|
|
|
REGISTRATION / LICENSE FEES
|
|
|
475200
|
5
|
|
|
EXAMINATION FEES
|
|
|
476100
|
5
|
|
|
OTHER LIC PERM & FEES
|
|
|
480000
|
4
|
N
|
|
REVENUES-MISCELLANEOUS
|
|
|
481100
|
5
|
|
|
INVESTMENT INCOME
|
|
|
481200
|
5
|
|
|
GAIN OR LOSS-SALE OF INVENTORY
|
|
|
481300
|
5
|
|
|
OTHER INVESTMENT REVENUE
|
|
|
482100
|
5
|
|
|
LAND USE REVENUE
|
|
|
482300
|
5
|
|
|
RIGHT OF WAY REVENUE
|
|
|
483100
|
5
|
|
|
HOUSING & DORM RENTAL REVENUE
|
|
|
483200
|
5
|
|
|
BUILDING & SPACE RENTAL
|
|
|
483300
|
5
|
|
|
EQUIPMENT LEASE OR RENTAL
|
|
|
483400
|
5
|
|
|
OTHER RENTAL REVENUE
|
|
|
484100
|
5
|
|
|
OPERATING DONATIONS & CON
|
|
|
484200
|
5
|
|
|
CAPITAL DONATIONS & CONTRIB
|
Donations and contributions that are restricted for capital purposes, which is defined as purchase, construct or renovate capital assets associated with a certain program. If a donation can be used for either operating or capital purposes, use the operating donations object.
|
|
484300
|
5
|
|
|
TRUST PRINCIPAL
|
|
|
484400
|
5
|
|
|
ESCHEAT MONIES
|
|
|
484500
|
5
|
|
|
REIMB NON-GOVT SOURCES
|
|
|
484600
|
5
|
|
|
OP GRANTS NON-GOVT SOURCES
|
|
|
484700
|
5
|
|
|
CAP GRANTS NON-GOVT SOURCES
|
Grants from non-government sources that are restricted for capital purposes, which is defined as purchase, construct or renovate capital assets associated with a certain program. If a grant can be used for either operating or capital purposes, use the operating grant object.
|
|
484800
|
5
|
|
|
ROYALTY REVENUE
|
|
|
484900
|
5
|
|
|
OTHER PRIVATE SOURCES
|
|
|
485100
|
5
|
|
|
FINES FORFEITS & PENALTY
|
|
|
485500
|
5
|
|
|
SURCHARGE
|
Surcharges established by State and/or Federal laws
|
|
486100
|
5
|
|
|
LOAN INTEREST
|
|
|
486200
|
5
|
|
|
CONTRIBUTIONS
|
|
|
486300
|
5
|
|
|
CLEARING ACCOUNT
|
|
|
486400
|
5
|
|
|
CASH OVER ADJUSTMENT
|
|
|
486500
|
5
|
|
|
MISCELLANEOUS ADJUSTMENT
|
|
|
486600
|
5
|
|
|
CREDIT CARD CLEARING
|
|
|
490000
|
4
|
N
|
|
OTHER FINANCING SOURCES/USES
|
|
|
491300
|
5
|
|
|
SALE-SURP PROP/FIX ASSET
|
|
|
491301
|
5
|
|
|
DISPOSAL - PROCEEDS
|
|
|
491302
|
5
|
|
|
DISPOSAL - NET BOOK VALUE
|
|
|
491303
|
5
|
|
|
DISPOSAL - CLEARING
|
|
|
492100
|
5
|
|
|
BOND ISSUANCE
|
|
|
492200
|
5
|
|
|
PREMIUM OR DISC ON BOND
|
|
|
492300
|
5
|
|
|
ACCRUED INTEREST BOND IS
|
|
|
492400
|
5
|
|
|
PROCEEDS FROM OTHER FINANICAL
|
|
|
492500
|
5
|
|
|
PROCEEDS FROM CAPITAL LE
|
|
|
493100
|
5
|
|
|
OPERATING TRANSFERS IN
|
|
|
493200
|
5
|
|
|
OPERATING TRANSFERS OUT
|
|
|
493300
|
5
|
|
|
TRANSFERS TO COMPONENT U
|
|
|
500000
|
3
|
N
|
|
EXPENDITURES
|
|
|
510000
|
4
|
N
|
|
PERSONAL SERVICES
|
|
|
511100
|
5
|
|
Yes
|
PERMANENT SALARIES-WAGES
|
Payments to employees whose positions are permanent in nature, including full-time and part-time personnel.
|
|
511200
|
5
|
|
Yes
|
TEMPORARY SALARIES-WAGES
|
Payments to employees whose positions are temporary in nature.
|
|
511300
|
5
|
|
Yes
|
OVERTIME PAYMENTS
|
Salary and Wage payments for hours worked in excess of the standard work week.
|
|
511400
|
5
|
|
Yes
|
PREMIUM PAY
|
Premium pay, on call pay, standby pay, call back pay, out-of-class pay or other compensation as required by negotiated agreements.
|
|
511500
|
5
|
|
Yes
|
SHIFT DIFFERENTIAL PAYMENT
|
Additional remuneration for working other than primary hours.
|
|
511600
|
5
|
|
Yes
|
PER DIEM PAYMENTS
|
Remuneration in lieu of salaries for members of boards and commissions as authorized by Statute.
|
|
511700
|
5
|
|
Yes
|
EMPLOYEE BONUSES
|
A merit increase payable in a lump sum or spread out over time up to the end of the fiscal year. A bonus is not added into the employee's salary base.
|
|
511800
|
5
|
|
Yes
|
COMPENSATORY TIME PAID
|
Accumulated overtime hours that are paid at the approved rate in a subsequent pay cycle.
|
|
511900
|
5
|
|
Yes
|
SUPPLEMENTAL
|
One-time payments - Payment other than normal salaries and wages.
|
|
512100
|
5
|
|
Yes
|
VACATION LEAVE EXPENSE
|
See State Statute 81-1328 for allowable vacation leave.
|
|
512200
|
5
|
|
Yes
|
SICK LEAVE EXPENSE
|
See State Statute 81-1320 for allowable sick leave.
|
|
512300
|
5
|
|
Yes
|
HOLIDAY LEAVE EXPENSE
|
See State Statute 25-2221 & 84-1001 for allowable holidays.
|
|
512400
|
5
|
|
Yes
|
MILITARY LEAVE EXPENSE
|
NOTE: Payments for military leave in excess of 15 days per employee per calendar year are not allowed per Section 55-160 and 55-161.
|
|
512500
|
5
|
|
Yes
|
FUNERAL LEAVE EXPENSE
|
Paid time off granted to an employee to attend funerals for family members. Employees in certain bargaining units cannot have time charged to this account code.
|
|
512600
|
5
|
|
Yes
|
CIVIL LEAVE EXPENSE
|
Jury duty, disaster assistance, etc.
|
|
512700
|
5
|
|
Yes
|
INJURY LEAVE EXPENSE
|
Employees who are disabled as a result of a job related injury/disease and are eligible for workmen's compensation as determined by Workmen's Compensation Court, not to exceed five of the employee’s normal working shifts for any particular injury.
|
|
512800
|
5
|
|
Yes
|
ADMINISTRATIVE LEAVE EXPENSE
|
Requires Governor's or his designee’s approval. May not be authorized by others.
|
|
512900
|
5
|
|
Yes
|
UNION ACTIVITY EXPENSE
|
All time spent for negotiating bargaining unit agreements or for stewardship activities.
|
|
515100
|
5
|
|
Yes
|
RETIREMENT PLANS EXPENSE
|
State contributions to the various State retirement plans.
|
|
515200
|
5
|
|
Yes
|
FICA EXPENSE
|
State contributions to Medicare, Old Age, Survivor's Disability Insurance (Social Security.)
|
|
515400
|
5
|
|
Yes
|
LIFE & ACCIDENT INS EXPENSE
|
State contributions made on behalf of employee group life and accident insurance.
|
|
515500
|
5
|
|
Yes
|
HEALTH INSURANCE EXPENSE
|
State contributions made on behalf of employee group life and accident insurance.
|
|
515900
|
5
|
|
Yes
|
EMPLOYEE BENEFIT EXP-UN
|
|
|
516100
|
5
|
|
Yes
|
EMPLOYEE RELOCATION
|
State cost of relocating permanent employees to another geographical location for the benefit of the state.
|
|
516200
|
5
|
|
Yes
|
TUITION ASSISTANCE
|
Employee reimbursement of tuition fees, if applicable upon completion of course work at a university, college, technical school, or community technical college.
|
|
516300
|
5
|
|
Yes
|
EMPLOYEE ASSISTANCE PROGRAM
|
Payments to the Department of Personnel for the Employee Assistance Program.
|
|
516400
|
5
|
|
Yes
|
UNEMPLOYM COMP INS EXPENSE
|
State contributions to the unemployment compensation plan.
|
|
516500
|
5
|
|
|
WORKERS COMP PREMIUMS
|
Payments to the Office of Risk Management for premium assessments related to injury/disease incurred by state employees and workers' compensation assessment fees.
|
|
519100
|
5
|
|
|
OTHER PERSONAL SERV EXPENSE
|
Payments to the Office of Risk Management for premium assessments related to injury/disease incurred by state employees and workers' compensation assessment fees.
|
|
519300
|
5
|
|
|
LEAVE WITHOUT PAY
|
|
|
520000
|
4
|
N
|
|
OPERATING EXPENSES
|
|
|
521100
|
5
|
|
|
POSTAGE EXPENSE
|
Cost of postal services, including advances for postage meter expenses, post office box rental, stamps, etc.
|
|
521300
|
5
|
|
|
FREIGHT EXPENSE
|
Transportation costs for parcels and shipments via parcel services, shipping, and freight companies when paid to those companies only.
|
|
521400
|
5
|
|
|
OCIO CHARGES
|
Costs for Information Technology services billed by AS - Office of the CIO. Pass through charges for acquisition of capital assets should be coded appropriately for fixed asset purposes.
|
|
521500
|
5
|
|
|
PUBLICATION & PRINT EXPENSE
|
Expenses incurred in publishing reports and legal notices, advertising, duplication and copying services, book binding, picture framing, film processing, photographic services, etc. This account should not be used when purchasing printed materials; use account 531100.
|
|
521600
|
5
|
|
|
ANNUITY & RETIREMENT PAY
|
|
|
521700
|
5
|
|
|
1099 ROYALTY PAYMENTS
|
|
|
521800
|
5
|
|
|
CASH SHORT ADJUSTMENT
|
To record under collections (monies received are less than receipts issued) in receipt transactions.
|
|
521900
|
5
|
|
Yes
|
AWARDS EXPENSE
|
Cost for plaques, trophies & certificates.
|
|
522000
|
5
|
|
|
1099 AWARDS
|
|
|
522100
|
5
|
|
|
DUES & SUBSCRIPTION EXPENSE
|
Costs of dues, subscription, memberships, royalty fees, annual license fees, notary fees, etc.
|
|
522200
|
5
|
|
Yes
|
CONFERENCE REGISTRATION
|
Registration fee for employees attendance at a conference or similar event. An agenda is required before payment can be made.
|
|
522300
|
5
|
|
|
WARDS OF THE STATE EXPENSE
|
All costs incurred by or for wards of the State, including inmate wages and travel. Also meals and necessities purchased by Service Area Employees.
|
|
522400
|
5
|
|
|
SUBSISTENCE
|
Costs incurred for the benefit of the State, including subsistence and quarters for military personnel, expenses for athletic teams, training schools, etc. Also includes away from school activities paid by the State.
|
|
522500
|
5
|
|
Yes
|
EMPLOYEE MOVING EXPENSE
|
Payment of employee moving expenses direct to moving company or reimbursement to employee. Requires Director approval and a DBA. (See State Accounting General Policy #10 to identify qualified and unqualified expenses and 10.C regarding DBA.
|
|
522600
|
5
|
|
Yes
|
JOB APPLICANT EXPENSE
|
All expenses for services provided to or on behalf of a job applicant regardless to whom payment is made. Director approval required.
|
|
522700
|
5
|
|
Yes
|
DEFICIENCY CLAIMS
|
For miscellaneous claims approved by the Legislature. Requires State Claims Board approval.
|
|
522800
|
5
|
|
|
E-COMMERCE OPER EXPENSE
|
Costs of renting web page space and related fees. Costs and fees for using online information services and data bases.
|
|
522900
|
5
|
|
Yes
|
EMPLOYEE PARKING EXPENSE
|
Spaces paid for by the Agency, generally special circumstances.
|
|
523000
|
5
|
|
Yes
|
VOLUNTEER EXPENSE
|
Expenses paid to volunteers; non-travel
|
|
523100
|
5
|
N
|
|
UTILITIES EXPENSE
|
Use the appropriate following object codes.
|
|
523201
|
5
|
|
|
NATURAL GAS
|
Expenses for Natural Gas. Use Unit of Measure (UM) code TR (Therm) with appropriate number of units on Voucher without Purchase Order screen.
|
|
523202
|
5
|
|
|
ELECTRICITY
|
Expenses for Electricity. Use Unit of Measure (UM) code KH (Kilowatt Hours) with appropriate number of units on Voucher without Purchase Order screen.
|
|
523203
|
5
|
|
|
WATER
|
Expenses for Water. Use Unit of Measure (UM) code IC (Hundred Cubic Feet) with appropriate number of units on Voucher without Purchase Order screen.
|
|
523204
|
5
|
|
|
SEWER
|
Expenses for Sewer. Use Unit of Measure (UM) code IC (Hundred Cubic Feet) with appropriate number of units on Voucher without Purchase Order screen.
|
|
523205
|
5
|
|
|
CHILLED WATER
|
Expenses for Chilled Water. Use Unit of Measure (UM) code TH (Ton Hours) with appropriate number of units on Voucher without Purchase Order screen.
|
|
523206
|
5
|
|
|
COAL
|
Expenses for Coal. Use Unit of Measure (UM) code TN (Ton) with appropriate number of units on Voucher without Purchase Order screen.
|
|
523207
|
5
|
|
|
PROPANE
|
Expenses for Propane. Use Unit of Measure (UM) code GL (Gallon) with appropriate number of units on Voucher without Purchase Order screen.
|
|
523208
|
5
|
|
|
STEAM
|
Expenses for Steam. Use Unit of Measure (UM) code MB (Million BTU) with appropriate number of units on Voucher without Purchase Order screen.
|
|
523219
|
5
|
|
|
OTHER UTILITY
|
All utility payments not listed above.
|
|
523500
|
5
|
|
|
PROMPT PAY INTEREST
|
Interest payments, as required by the Prompt Payment Act, for late payment to vendors. The payment of interest may be billed by the vendor for accounts not paid with 45 days (60 days for third party billings).
|
|
523600
|
5
|
|
|
INTEREST EXPENSE
|
All other payments for the use of money, late payment of contracts, penalty payments for late payment of vendors, etc., that are not mandated by the Prompt Payment Act of 1988.
|
|
523900
|
5
|
|
Yes
|
EMPLOYEE RECOGNITION
|
Costs of supplies needed for an employee recognition: such as plates, napkins, flatware, food, drink, decorations. Must be a Recognition Plan approved by DAS-State Personnel. Costs of plaques, trophies & certificates are to be coded to 521900 AWARDS EXPENSE.
|
|
524100
|
5
|
|
|
RENT EXPENSE-LAND
|
Costs incurred for use of land.
|
|
524600
|
5
|
|
|
RENT EXPENSE-BUILDINGS
|
Costs of renting space for office, warehousing, permanent parking facilities (state cars only) and storage.
|
|
524700
|
5
|
|
|
RENT EXPENSE-OTHER REAL PROP
|
Costs of renting space to hold meetings, exhibits, etc.
|
|
524900
|
5
|
|
|
RENT EXPENSE-DEPR SURCHARGE
|
Depreciation charges assessed by the AS - Building Division under the Deferred Building Renewal Act. These charges are billed to agencies through the IBT process.
|
|
525100
|
5
|
|
|
RENT EXPENSE-OFFICE EQUIPMENT
|
Rental of all office furniture and equipment, including copying machines.
|
|
525200
|
5
|
|
|
RENT EXPENSE-DATA PROC EQUIPMENT
|
Rental or leasing of all electronic data processing equipment.
|
|
525400
|
5
|
|
|
RENT EXPENSE-COMM EQUIPMENT
|
Rental or lease of communication terminal equipment or facilities from vendors other than regulated common carriers. Equipment examples would be telephones, switchboards, data modems, or other devices which are connected to the communications system.
|
|
525500
|
5
|
|
|
RENT EXPENSE-OTHER PERS PROPERTY
|
|
|
526100
|
5
|
|
|
REP & MAINT-REAL PROPERTY
|
Maintenance, minor repair, and inspection fees for buildings and structures including equipment attached to the building such as furnaces, boilers, etc. Repairs and maintenance of grounds improvements such as fences, walls, sidewalks, etc. This account should be used for any amount under $100,000. Reference Capital Outlay Policy for amounts over $100,000.
|
|
527100
|
5
|
|
|
REP & MAINT-OFFICE EQUIPMENT
|
Repairs, servicing (to include service contracts) and maintenance of office equipment, furniture, and copying machines.
|
|
527200
|
5
|
|
|
REP & MAINT-MOTOR VEHICLES
|
Repair and maintenance services on State passenger cars, station wagons, and trucks performed by vendors, including labor, lubrication, washing, inspections, repair parts, etc. (See 538100 account series for automotive parts and supplies purchased and used by the State for State vehicles and Account 573100 for TSB vehicle rental.)
|
|
527300
|
5
|
|
|
REP & MAINT-MEDICAL EQUIPMENT
|
Repair and maintenance service of all medical equipment.
|
|
527400
|
5
|
|
|
REP & MAINT-DATA PROCESSING
|
Repair and maintenance service of all electronic data processing equipment.
|
|
527500
|
5
|
|
|
REP & MAINT-COMM EQUIPMENT
|
Repair and maintenance of communications equipment owned or leased by the State. Includes actual repair and maintenance costs and cost of maintenance contracts for two-way radio equipment as well as telephone related communications equipment.
|
|
527600
|
5
|
|
|
REP & MAINT-HOUSE/INST EXPENSE
|
Equipment used to maintain or service a building, office, or facility.
|
|
527700
|
5
|
|
|
REP & MAINT-PHOTO/MEDIA
|
|
|
527800
|
5
|
|
|
REP & MAINT-OTHER PROPERTY
|
Use only for equipment that does not fit in the other Repair and Maintenance Account classifications.
|
|
527900
|
5
|
|
|
PERSONAL COMPUTER EQUIP R & M
|
Repair and maintenance of personal computing equipment including desktops, laptops, tablets, etc. and related peripheral equipment such as monitors, printers, docking stations, keyboards, etc.
|
|
527910
|
5
|
|
|
SERVER REPAIR & MAINT
|
Repair and maintenance of computing equipment that will be used to support multiple users (file server, print server, application server, etc.)
|
|
527920
|
5
|
|
|
MIDRANGE EQUIP REPAIR & M
|
Repair and maintenance of midrange computing equipment used to support business applications, this platform could be an AS/400, AIX, RISC or UNIX computer.
|
|
527930
|
5
|
|
|
MAINFRAME COMPUTING EQUIP
|
Repair and maintenance of large enterprise class computing equipment used for bulk data processing needs requiring high transaction volumes.
|
|
527940
|
5
|
|
|
DATA STORAGE EQUIP R & M
|
Repair and maintenance of SAN storage systems devices, mainframe disk and tape storage devices, external storage devices, and portable hard drives.
|
|
527950
|
5
|
|
|
NETWORING EQUIP R & M
|
Repair and maintenance of routers, switches, firewall, wireless access points and other equipment used to route computer traffic across local area networks (LAN) and wide area networks (WAN).
|
|
527960
|
5
|
|
|
VOICE EQUIP REPAIR & MAIN
|
Repair and maintenance of equipment used to support desktop phones, PBX, IP phones, headsets, voice response systems hardware, and fax and special language needs.
|
|
527980
|
5
|
|
|
VIDEO EQUIP REPAIR & MAIN
|
Repair and maintenance of teleconferences and video conference hardware, cameras and recording equipment used to support these services, and TV monitors.
|
|
527990
|
5
|
|
|
RADIO EQUIP REPAIR & MAIN
|
Repair and maintenance of handheld or vehicle installed equipment and any supporting hardware to support radios, including miscellaneous Statewide Radio System hardware.
|
|
531100
|
5
|
|
|
OFFICE SUPPLIES EXPENSE
|
Costs of office supplies, such as stationery, forms, paper, ink, unexposed film, desk mat, calendars, stapler, floor mats, pens, pencils, pictures, inkjet/toner cartridges, ribbons, bookends, key, batteries, books, etc. (Reference Account 532100 – NON-CAPITALIZED EQUIPMENT PURCHASES) and (Reference Account 555200 – SOFTWARE PURCHASES)
|
|
531200
|
5
|
|
|
IT SUPPLIES
|
Supplies that are IT related but not IT Equipment or Office Supplies, including cell phone accessories.
|
|
531500
|
5
|
|
|
SUPPLIES USED FOR PRODUCTION
|
|
|
532100
|
5
|
|
|
NON-CAPITALIZED EQUIP PURCHASES
|
Equipment purchases for individual items costing less than $5,000 each. For example a chair or desk. (Reference Account 531100 or 533100.)
|
|
532200
|
5
|
|
|
PERSONAL COMPUTING EQUIPM
|
Personal computng peripheral equipment such as computer, monitors, printers, docking stations keyboards, and other accessories not meeting capitalization requirements.
|
|
532240
|
5
|
|
|
DATA STORAGE EQUIP
|
SAN storage systems devices, mainframe disk and tape storage devices, external storage devices, and portable hard drives.
|
|
532250
|
5
|
|
|
NETWORING EQUIP
|
Routers, switches, firewall, wireless access points and other equipment used to route computer traffic across local area networks (LAN) and wide area networks (WAN)
|
|
532260
|
5
|
|
|
VOICE EQUIP
|
Equipment used to support voice needs such as desktop phones, PBX, IP phones, headsets, voice response systems hardware, including fax and special language needs.
|
|
532270
|
5
|
|
|
WIRELESS PHONE EQUIP
|
Cell phones, smart phones, etc.
|
|
532280
|
5
|
|
|
VIDEO EQUIP
|
Teleconference and Video conference hardware, cameras and recording equipment used to support these services, and TV monitors.
|
|
532290
|
5
|
|
|
RADIO EQUIP
|
Handheld or vehicle installed equipment and any supporting hardware to support radios, including miscellaneous Statewide Radio System hardware.
|
|
533100
|
5
|
|
|
HOUSEHOLD & INSTIT EXPENSE
|
Costs of clothing, linen, food, utensils, laundry supplies, cleaning and sanitation supplies, etc.
|
|
533900
|
5
|
|
|
FOOD EXPENSE - INSTITUTIONS
|
Bulk food purchased for group homes, institutions, prisons, educational, or other facility
|
|
534500
|
5
|
|
|
AGRICULTURAL SUPPLIES EXPENSE
|
|
|
534600
|
5
|
|
|
ED & RECREATIONAL SUP EXPENSE
|
Supplies used for educational (including training sessions and conferences) and recreational purposes such as sporting equipment, teaching aids, books, manuals, workbooks, videos, etc.
|
|
534700
|
5
|
|
|
ENG TECH & COMM SUP EXPENSE
|
Survey and drafting supplies, communication supplies, blueprints, etc.
|
|
534800
|
5
|
|
|
CONST & MAINT SUP EXPENSE
|
Supplies used in construction such as steel products, lumber, shop supplies, concrete products, electrical, tools, road building and repair materials, etc. used by State employees. (Reference Account 526100 for supplies including in billings from contractors and repair services.)
|
|
534900
|
5
|
|
|
MISCELLANEOUS SUP EXPENSE
|
Use only for items that do not fit in Accounts 531100 through 534800.
|
|
535100
|
5
|
|
|
MEDICAL SUPPLIES
|
Purchase of supplies used in treating illness or other medical treatments not included in contract Medical Services.
|
|
537100
|
5
|
|
|
LABORATORY SUP EXPENSE
|
Chemicals and other laboratory supplies. Lab use only.
|
|
538100
|
5
|
|
|
VEHICLE & EQUIP SUP EXPENSE
|
Costs of Vehicle and equipment supplies purchased for State vehicles.
|
|
539100
|
5
|
|
|
INDIRECT COST ALLOWANCE
|
Charges to a grant or contract for indirect costs which have been identified for reimbursement by approved plans.
|
|
539200
|
5
|
|
|
DEBT SERVICE EXPENSE
|
Payments on debt principal and interest. (Reference Account 548100 – ISSUANCE COSTS FOR DEBT FINANCING.)
|
|
539300
|
5
|
|
|
THIRD PARTY REIMBURSEMENTS
|
Repayments of amounts remitted on behalf of another party and properly accounted for as a reduction of expenditures. (Reference CONC-005)
|
|
539500
|
5
|
|
|
PURCHASING CARD SUSPENSE
|
Payments for purchases made with the State’s purchasing card. AS - Accounting debits this account when a purchasing card payment is processed. Agencies credit the account when they move the payment to the appropriate account.
|
|
539900
|
5
|
|
|
RESALE/DISTRIBUTIONS
|
|
|
541100
|
5
|
|
|
ACCTG & AUDITING SERVICES
|
Contractual Services for the State Auditor and other Auditing, Accounting, and CPA firms.
|
|
541200
|
5
|
|
|
PURCHASING ASSESSMENT
|
|
|
541400
|
5
|
|
|
STATE ACCOUNTING ASSESSMENT
|
|
|
541500
|
5
|
|
|
LEGAL SERVICES EXPENSE
|
Payments for legal services only. For payments involving other legal related items, see accounts 541600 and 541700. NOTE: Section 84-205 (5) establishes restrictions on legal services.
|
|
541600
|
5
|
|
|
GROSS PROCEEDS LEGAL EXPENSE
|
Payments which include amounts for legal services and other expenses where the legal service expense cannot be separately determined.
|
|
541700
|
5
|
|
|
LEGAL RELATED EXPENSE
|
Costs for miscellaneous legal expenses such as court costs, notary, appraisal fees, witness fees, sheriff summons fees, court reporters fees, etc. Does not include payments for attorney’s legal services. See also accounts 541500 and 541600. NOTE: Section 84-205 (5) establishes restrictions on legal services.
|
|
541800
|
5
|
|
|
LEGAL EXP-EMPLOYEE REIMBURSEMENT
|
|
|
541900
|
5
|
|
|
SETTLEMENTS
|
|
|
542100
|
5
|
|
|
SOS TEMP SERV - PERSONNEL
|
Temporary personnel services expense using State of Nebraska Specialized Office Services.
|
|
542190
|
5
|
|
|
SOS TEMP SERV - IT STAFF
|
Temporary personnel services expense using State of Nebraska Specialized Office Services.
|
|
542200
|
5
|
|
|
SOS TEMP SERV - OUTSIDE
|
Temporary personnel services expense using an outside vendor with AS - Personnel approval. Includes work study.
|
|
542500
|
5
|
|
|
ENG & ARCH SERVICES
|
Contracts for planning or consultation relating to Engineering and Architectural Design.
|
|
543100
|
5
|
|
|
IT CONSULTING-SOFTWARE
|
Costs of IT consultant fees and contracts for the analysis or development of computer software.
|
|
543200
|
5
|
|
|
IT CONSULTING-HARDWARE
|
Costs of IT consultant fees for support of hardware.
|
|
543300
|
5
|
|
|
IT CONSULTING-OTHER
|
Contracts for other IT Consulting Services. (Reference 543100 and 543200)
|
|
543500
|
5
|
|
|
MGT CONSULTANT SERVICES
|
Costs for management consultation studies, program services evaluations, etc.
|
|
543600
|
5
|
|
|
MEDICAL REVIEW CONSULTING
|
Contracts regarding the review of patient care, medical services delivery, medical records, etc. by Medical professionals or Vendors using Medical professionals.
|
|
544100
|
5
|
|
|
PHYSICIAN SERVICES
|
Contracts for Physicians providing medical care to patients or providing direct medical care services and treatment.
|
|
544200
|
5
|
|
|
NURSING SERVICES
|
Contracts for Nurses providing medical care to patients or providing direct medical care services and treatment.
|
|
544300
|
5
|
|
|
PSYCHOLOGICAL SERVICES
|
Contracts for Psychiatrists/Psychologists providing mental health care to patients or providing direct mental health care services and treatment.
|
|
544400
|
5
|
|
|
HOSPITAL SERVICES
|
Contracts for Hospitals providing medical care to patients or providing direct medical care services and treatment.
|
|
544500
|
5
|
|
|
PHARMACY SERVICES
|
Contracts with Pharmacies or Pharmacists to provide drug dispensing services at facilities or as part of a program service. Do not include the costs of drugs or medication. (Reference 535100 for Medical Supplies)
|
|
544600
|
5
|
|
|
OPTICAL SERVICES
|
Contracts to provide eye care services to patients or medical care services and treatment.
|
|
544700
|
5
|
|
|
AUDIOLOGY SERVICES
|
Contracts for hearing related services for patients or medical care services and treatment.
|
|
544800
|
5
|
|
|
AMBULANCE SERVICES
|
Contracts with outside vendors to transport patients to and from hospitals and other medical facilities.
|
|
544900
|
5
|
|
|
DENTAL SERVICES
|
Contracts with Dentists to provide dental care to patients or provide direct medical care services and treatment.
|
|
545000
|
5
|
|
|
LABORATORY SERVICES
|
Costs of laboratory testing, research services, etc. from an outside lab.
|
|
545100
|
5
|
|
|
CITY/COUNTY HEALTH DEPARTMENT
|
Contracts with county, city or regional health departments to provide or promote health services or administer health and other service programs that DHHS is responsible for providing in the State.
|
|
545200
|
5
|
|
|
MEDICAL ASSESSMENT SERVICES
|
Contracts with medical professionals or vendors that assess patience treatment, medical records, or medical service program providing health services.
|
|
546800
|
5
|
|
|
VETERINARY SERVICES
|
Contracts to provide veterinary services.
|
|
546900
|
5
|
|
|
OTHER MEDICAL SERVICES
|
|
|
547100
|
5
|
|
|
EDUCATIONAL/STAFF TRAINING SERVICES EXPENSE
|
Costs of honoraria, contractual educational services and consultant training for state employees.
|
|
547300
|
5
|
|
|
INTERPRETER SERVICES
|
Contracts for Interpreter Services.
|
|
547400
|
5
|
|
|
JUVENILE SERVICES
|
Contracts to provide services relating to care to State Wards.
|
|
547500
|
5
|
|
|
MAILING SERVICES
|
Mailing services from outside vendors other than postal service. (Reference Account 521100 – Postage)
|
|
548100
|
5
|
|
|
DEBT ISSUANCE CONTRACT SERVICE
|
Covers costs such as lawyers, underwriters, and accountants. (Reference Account 539200 – Debt Service Expense)
|
|
548400
|
5
|
|
|
TRANSACTION PROCESSING SERVICE
|
|
|
548500
|
5
|
|
|
LAWN/LANDSCAPE/SNOW REMOVAL
|
Contracts with outside vendors for lawn, landscaping and snow removal services.
|
|
548600
|
5
|
|
|
PEST CONTROL
|
Contracts with exterminators and other pest control services.
|
|
548700
|
5
|
|
|
REFUSE/RECYCLING
|
Contracts for trash hauling and recycling services. (Reference 549500)
|
|
548800
|
5
|
|
|
FIRE EXTINGUISHERS
|
Contracts for maintenance services on fire extinguishers.
|
|
548900
|
5
|
|
|
WEED CONTROL
|
|
|
549100
|
5
|
|
|
LAUNDRY SERVICES
|
Contracts for laundry and clothing cleaning services.
|
|
549200
|
5
|
|
|
JANITORIAL AND/OR SECURITY SERVICES EXPENSE
|
Cost of janitorial, cleaning, and sanitation services, including security service contracts.
|
|
549300
|
5
|
|
|
UNIFORM SERVICES
|
Contracts for Uniforms including care and cleaning.
|
|
549500
|
5
|
|
|
HAZARDOUS WASTE DISPOSAL
|
Contracts for the removal and disposal of hazardous waste including assessments from State and Local Governments. (Reference 548700)
|
|
549600
|
5
|
|
|
CONSTRUCTION SERVICES
|
Contracts for construction services on projects such as Well Driller and water projects that are not part of a State owned building or property. (Reference 526100)
|
|
554100
|
5
|
|
|
DATA SERVICES
|
Services billed by certified providers to transport data such as public and private broadband, circuits, fiber, cable TV, etc.
|
|
554110
|
5
|
|
|
VOICE SERVICES
|
Services billed by certified providers to provide voice services such as landlines, toll and toll free, conference call, and fax and special language.
|
|
554120
|
5
|
|
|
WIRELESS PHONE SERVICES
|
Services billed by providers to provide wireless services.
|
|
554130
|
5
|
|
|
VIDEO SERVICES
|
Services billed to provide video conferencing services.
|
|
554140
|
5
|
|
|
RADIO SERVICES
|
Services billed to provide public safety/radio services such as frequency coordination, Statewide Radio System user fees.
|
|
554150
|
5
|
|
|
CABLING SERVICES
|
Services billed to provide cabling services such as data/voice jacks, Closed Circuit TV.
|
|
554160
|
5
|
|
|
DATA CENTER HOSTING SERVI
|
Services billed to provide data center hosting services in their data centers.
|
|
554900
|
5
|
|
|
OTHER CONTRACTUAL SERVICE
|
Contractual service expense not specifically classified elsewhere in the 540000 account series.
|
|
555100
|
5
|
|
|
SOFTWARE RENEWAL/MAINTENANCE FEE
|
License service fees for upgrading software or maintenance to software packages. (Reference Account 555200)
|
|
555200
|
5
|
|
|
NON-CAPITALIZED SOFTWARE
|
Purchases of computer software, or software licenses; including operating systems, special purpose systems, and application systems. For purchases below $5,000.
|
|
555310
|
5
|
|
|
COTS LICENSE FEES (Commercial Off-The-Shelf)
|
Dollars paid to vendor for initial acquisition and ongoing fees for software licenses.
|
|
555320
|
5
|
|
|
COTS DEVELOPMENT (Commercial Off-The-Shelf)
|
Dollars paid to have software modified or customized.
|
|
555330
|
5
|
|
|
COTS INSTALLATION (Commercial Off-The-Shelf)
|
Dollars paid to install and configure software.
|
|
555340
|
5
|
|
|
COTS MAINTENANCE (Commercial Off-The-Shelf)
|
Dollars paid to maintain software at current release levels or to acquire technical support.
|
|
555410
|
5
|
|
|
CUSTOMIZED LICENSE FEES (Customized or 3rd party developed)
|
Dollars paid for initial acquisition and on-going fees for software licenses.
|
|
555420
|
5
|
|
|
CUSTOMIZED DEVELOPMENT (Customized or 3rd party developed)
|
Dollars paid to have 3rd party software modified or customized.
|
|
555430
|
5
|
|
|
CUSTOMIZED INSTALLATION
|
Dollars paid to install and configure 3rd party software.
|
|
555440
|
5
|
|
|
CUSTOMIZED MAINTENANCE (Customized or 3rd party developed)
|
Dollars paid to maintain software or to acquire technical support.
|
|
555510
|
5
|
|
|
SAAS SUBSCRIPTION FEES (Software as a Service)
|
Amounts paid to SAAS provider for licenses to use the software product.
|
|
555520
|
5
|
|
|
SAAS IMPLEMENTATION (Software as a Service)
|
Dollars paid to implement and configure SAAS software.
|
|
555540
|
5
|
|
|
SAAS MAINTENANCE (Software as a Service)
|
Dollars paid to support software or to acquire technical support.
|
|
556100
|
5
|
|
|
INSURANCE EXPENSE
|
Cost of insurance premiums for physical damage insurance on property; liability coverage, etc.
|
|
556200
|
5
|
|
|
TORT PREMIUMS
|
Payments to the Office of Risk Management for premium assessments related to tort claims.
|
|
556300
|
5
|
|
|
SURETY & NOTARY BONDS
|
Includes the bond fee for Notary Public when obtaining or renewing a license.
|
|
557100
|
5
|
|
|
PROPERTY TAX EXPENSE
|
|
|
558100
|
5
|
|
|
INVENTORIES FOR RESALE
|
|
|
559100
|
5
|
|
|
OTHER OPERATING EXPENSE
|
Any miscellaneous operating expense that is not specifically classified elsewhere in the 520000, 530000 or 540000 account series.
|
|
559200
|
5
|
|
|
RET PAYS-NPERS ONLY
|
|
|
559300
|
5
|
|
|
LOAN PROG PAYMENTS
|
|
|
559400
|
5
|
|
|
RESTRICTED AGENCY USE
|
|
|
559421
|
5
|
|
|
LAW ENFORCEMENT - AGC 21
|
|
|
559433
|
5
|
|
|
LAW ENFORCEMENT - AGC 33
|
|
|
559464
|
5
|
|
|
LAW ENFORCEMENT - AGC 64
|
|
|
559500
|
5
|
|
|
LOAN PROG PAYMENTS
|
|
|
560000
|
4
|
N
|
|
DEPRECIATION EXPENSE
|
Depreciation ojects are utilized by the depreciation program in the fixed asset module. Do not use these objects for entries in the system.
|
|
560700
|
5
|
|
|
DEPR-WATER RIGHTS
|
|
|
560900
|
5
|
|
|
DEPRECIATION - INFRASTRUCTURE
|
|
|
561200
|
5
|
|
|
DEPRECIATION - BUILDINGS
|
|
|
561500
|
5
|
|
|
DEPRECIATION - IMP. TO BUILDINGS
|
|
|
561800
|
5
|
|
|
DEPRECIATION - PLANT EQ
|
|
|
562100
|
5
|
|
|
DEPRECIATION - HEAVY EQ
|
|
|
562400
|
5
|
|
|
DEPRECIATION - MACHINERY & EQ
|
|
|
562700
|
5
|
|
|
DEPRECIATION - LAW ENFORC & SEC EQ
|
|
|
563000
|
5
|
|
|
DEPRECIATION - FURN AND OFFICE EQ
|
|
|
563400
|
5
|
|
|
DEPR-IT HARDWARE EQUIP
|
|
|
563600
|
5
|
|
|
DEPRECIATION - COMMUN. & ELEC. EQ
|
|
|
563700
|
5
|
|
|
DEPR-IT SOFTWARE EQUIP
|
|
|
563900
|
5
|
|
|
DEPRECIATION - FIXED SITE WR COMM EQ
|
|
|
564200
|
5
|
|
|
DEPRECIATION - VEHICLES & VEHICLE EQ
|
|
|
564500
|
5
|
|
|
DEPRECIATION - AIRCRAFT & EQ
|
|
|
564800
|
5
|
|
|
DEPRECIATION - LIBRARIES & MUSEUMS
|
|
|
565100
|
5
|
|
|
DEPRECIATION - LIVESTOCK
|
|
|
566900
|
5
|
|
|
DEPRECIATION - OTHER FIXED ASSETS
|
|
|
570000
|
4
|
N
|
Yes
|
TRAVEL EXPENSES
|
|
|
571100
|
5
|
|
Yes
|
LODGING
|
Costs of all lodging accommodations incurred while traveling on State business.
|
|
571600
|
5
|
|
Yes
|
MEALS - TAXABLE
|
Expenses related to meals for individuals when not in travel status to attend official functions, conferences, hearings, and/or same day travel meal reimbursements. All are subject to being considered a taxable benefit when the value of meals received exceed $200 for a twelve-month period.
|
|
571800
|
5
|
|
Yes
|
MEALS - TRAVEL STATUS
|
Meals reimbursed while in travel status
|
|
572100
|
5
|
|
Yes
|
COMMERCIAL TRANSPORTATION EXPENSE
|
Cost of travel such as aircraft, rail, bus, taxicab, automobile rental including gasoline, etc.
|
|
573100
|
5
|
|
Yes
|
STATE - OWNED TRANSPORTATION EXPENSE
|
Cost of travel by use of State-owned aircraft, auto, etc., such as charges from a central motor pool operation.
|
|
574500
|
5
|
|
Yes
|
PERSONAL VEHICLE MILEAGE EXPENSE
|
Reimbursement for use of personal automotive, aircraft or other vehicle while traveling on State business. Includes commercial transportation in lieu of mileage. (Reference CONC-005)
|
|
574600
|
5
|
|
Yes
|
CONTRACTUAL SERVICES - TRAVEL EXPENSE
|
Must be supported by detailed receipts. Unsupported travel expenses for contractors must be coded to applicable 541100 - 554900 account series.
|
|
574700
|
5
|
|
Yes
|
VOLUNTEER TRAVEL EXPENSES
|
Travel expenses for an approved volunteer program which must be supported by detailed receipts. All other costs should be charged to 523000.
|
|
575100
|
5
|
|
Yes
|
MISCELLANEOUS TRAVEL EXPENSE
|
Any other reimbursable and incidental travel expense associated with travel, such as toll fees, parking associated with travel, etc.
|
|
580000
|
4
|
N
|
|
CAPITAL OUTLAY
|
|
|
580300
|
5
|
|
|
LAND PURCHASES
|
Payment for acquisition of land, right-of-ways, etc. NOTE: When purchasing a parcel of land with an existing building, use account codes 580300. When purchasing a building without a land purchase, use account codes 581200.
|
|
580600
|
5
|
|
|
IMPROVEMENTS TO LAND
|
Costs which reflect acquisition value of permanent improvements, other than buildings, which add value to land. Includes relocation assistance.
|
|
580700
|
5
|
|
|
WATER RIGHTS
|
Payment for acquisition of water rights
|
|
580900
|
5
|
|
|
INFRASTRUCTURE
|
|
|
581200
|
5
|
|
|
PURCHASES OF EXISTING BUILDINGS
|
Payment for purchase of existing buildings.
|
|
581500
|
5
|
|
|
IMPROVEMENTS TO BUILDINGS
|
Costs for construction of new buildings or improvements to existing buildings, including costs of fixtures and wiring, improvements, etc.
|
|
581800
|
5
|
|
|
PLANT EQUIPMENT
|
|
|
582100
|
5
|
|
|
HEAVY EQUIPMENT
|
|
|
582400
|
5
|
|
|
MACHINERY & EQUIPMENT
|
Tangible property of a more or less permanent nature, other than land or buildings and improvements thereon.
|
|
582700
|
5
|
|
|
LAW ENFORCEMENT & SECURITY
|
|
|
583000
|
5
|
|
|
FURNITURE AND OFFICE EQUIPMENT
|
Purchases of all office equipment and furniture, items that will be inventoried may be coded here but will need to go thru fixed asset module (there are instructions for this.)
|
|
583400
|
5
|
N
|
|
IT HARDWARE EQUIPMENT
|
|
|
583410
|
5
|
|
|
SERVER EQUIP
|
Computing equipment that will be used to support multiple users (file server, print server, application server, virtual server, etc.)
|
|
583420
|
5
|
|
|
MIDRANGE COMPUTNG EQUIP
|
Midrange computing equipment used to support business applications, this platform could be an AS/400, AIX, RISC or UNIX computer.
|
|
583430
|
5
|
|
|
MAINFRAME COMPUTING EQUIP
|
Large enterprise class computing equipment used for bulk data processing needs involving high transaction volumes.
|
|
583440
|
5
|
|
|
DATA STORAGE EQUIP
|
SAN storage systems devices, mainframe disk and tape storage devices, external storage devices, and portable hard drives.
|
|
583450
|
5
|
|
|
NETWORKING EQUIP
|
Routers, switches, firewall, wireless access points and other equipment used to route computer traffic across local area networks (LAN) and wide area networks (WAN)
|
|
583460
|
5
|
|
|
VOICE EQUIPMENT
|
Equipment used to support voice needs such as PBX, IP phones, voice response systems hardware, including tax and special language needs.
|
|
583470
|
5
|
|
|
PERSONAL COMPUTNG EQUIP
|
Personal computing equipment including desktops, laptops, tablets, etc. and related peripheral equipment such as monitors, printers, docking stations, keyboards, etc. meeting capitalization requirements.
|
|
583480
|
5
|
|
|
VIDEO EQUIP
|
Teleconference and Video conference hardware, cameras and recording equipment used to support these services, and TV monitors.
|
|
583490
|
5
|
|
|
RADIO EQUIP
|
Handheld or vehicle installed equipment and any supporting hardware to support radios, including miscellaneous Statewide Radio System hardware.
|
|
583600
|
5
|
|
|
COMMUNICATIONS & ELECTRONIC EQUIPMENT
|
Purchase of such items as telephones, switchboards, data modems, telephone answering devices or other communications terminal equipment designed to be connected to the communications system. Also two-way radio equipment, radio control consoles, radio receiving equipment and communications test equipment.
|
|
583700
|
5
|
N
|
|
IT SOFTWARE EQUIPMENT
|
|
|
583710
|
5
|
|
|
COTS LICENSE FEES (Commercial Off-The-Shelf)
|
Dollars paid to vendor for initial acquisition and ongoing fees for software licenses.
|
|
583720
|
5
|
|
|
COTS DEVELOPMENT (Commercial Off-The-Shelf)
|
Dollars paid to have software modified or customized.
|
|
583730
|
5
|
|
|
COTS INSTALLATION (Commercial Off-The-Shelf)
|
Dollars paid to install and configure software.
|
|
583760
|
5
|
|
|
CUSTOMIZED LICENSE FEES (Customized or 3rd party developed)
|
Dollars paid to vendor for initial acquisition of software licenses.
|
|
583770
|
5
|
|
|
CUSTOMIZED DEVELOPMENT (Customized or 3rd party developed)
|
Dollars paid to have 3rd party software modified or customized.
|
|
583780
|
5
|
|
|
CUSTOMIZED INSTALLATION (Customized or 3rd party developed)
|
Dollars paid to install and configure 3rd party software.
|
|
583900
|
5
|
|
|
FIXED SITE WIRELESS COMMUNICATION
|
|
|
584200
|
5
|
|
|
VEHICLES & VEHICLE EQUIPMENT
|
Purchase of passenger car (including station wagons, passenger vans and light trucks). All purchases of passenger cars must have TSB approval.
|
|
584500
|
5
|
|
|
AIRCRAFT & EQUIPMENT
|
|
|
584800
|
5
|
|
|
LIBRARIES & MUSEUMS
|
Purchases of items which become a permanent part of a library or museum.
|
|
585100
|
5
|
|
|
LIVESTOCK
|
|
|
586900
|
5
|
|
|
OTHER FIXED ASSETS
|
Purchase of food service, janitorial, and household and institutional equipment and furniture.
|
|
587000
|
5
|
|
|
OTHER CAPITAL OUTLAYS
|
|
|
587400
|
5
|
|
|
MASTER LEASE
|
|
|
587500
|
5
|
|
|
CIP - IMPROVEMENT TO BUILDING
|
|
|
587550
|
5
|
|
|
IT PROJECTS IN PROGRESS
|
Used to accumulate costs related to a specific capital asset project.
|
|
587600
|
5
|
|
|
HANGAR ADVANCES
|
|
|
587700
|
5
|
|
|
FUEL STORAGE ADVANCES
|
|
|
587800
|
5
|
|
|
NE LIBRARY COMMISSION
|
|
|
588000
|
5
|
N
|
|
UNIVERSITY FIXED ASSETS
|
|
|
589000
|
5
|
|
|
DONATED FIXED ASSETS
|
|
|
590000
|
4
|
N
|
|
GOVERNMENT AID
|
|
|
591100
|
5
|
|
|
AID TO LOCAL GOVERNMENTS
|
|
|
591200
|
5
|
|
|
1099-AID TO LOCAL GOVERNMENTS
|
|
|
592100
|
5
|
|
|
ASSISTANCE TO/FOR INDIVIDALS
|
|
|
592200
|
5
|
|
|
1099-AID TO/FOR INDIVIDUALS
|
|
|
592500
|
5
|
|
|
1099 MEDICAL SVCS - INDIV
|
|
|
593100
|
5
|
|
|
GRANTS
|
|
|
594100
|
5
|
|
|
SUBRECIPIENT PAYMENT-SEFA
|
Record federal grant payments to sub receipients in this object, unless your agency has another method to capture and report these payments.
|
|
595100
|
5
|
|
|
CONTRACTUAL AID
|
|
|
599100
|
5
|
|
|
OTHER GOVERNMENT AID
|
|
|
599200
|
5
|
|
|
1099-AID-SERVICES
|
|
|
599300
|
5
|
|
|
1099-AID-INCOME
|
|
|
599400
|
5
|
|
|
1099-AID-RENT
|
|
|
599500
|
5
|
|
|
1099-AID-MEDICAL
|
|
|
599900
|
4
|
N
|
|
CONVERTED EXPENDITURES
|
|
|
599999
|
5
|
|
|
CONVERTED EXPENDITURES
|
|
|
800100
|
4
|
|
|
ERROR SUSPENSE (SYSTEM)
|
|
|
814000
|
4
|
N
|
|
INVENTORY ADJUSTMENTS
|
|
|
814100
|
5
|
|
|
ACQUISITIONS
|
|
|
814200
|
5
|
|
|
ISSUES, TRANSFERS, ADJUSTMENTS
|
|
|
814300
|
5
|
|
|
ZERO BALANCE ADJUSTMENTS
|
|
|
814400
|
5
|
|
|
AVERAGE COST ADJUSTMENTS
|
|
|
815000
|
4
|
N
|
|
MANUFACTURING ACCOUNTS
|
|
|
815100
|
5
|
|
|
COST OF GOODS SOLD
|
|
|
815200
|
5
|
|
|
DIRECT LABOR
|
|
|
815300
|
5
|
|
|
OVERHEAD COSTS
|
|
|
840000
|
4
|
|
|
TSB W/O BILLING
|
|
|
841000
|
5
|
|
|
BILLING ENTRIES
|
|
|
850000
|
4
|
|
|
BLDG W/O MAINTENANCE
|
|
|
851000
|
5
|
|
|
BLDG MAINTENANCE
|
|
|
865000
|
4
|
N
|
|
MISCELLANEOUS ADJUSTMENTS
|
|
|
865100
|
5
|
|
|
MISCELLANEOUS ADJUSTMENTS
|
|
