INFLOW OF RESOURCES - 7660
The high level revenue accounts described in this section include General Revenues, Federal Government Receipts, Other Receipts, Additions (Trust, Agency, Feeder Funds), and Reimbursements.
The accounts listed below are the high level 1, 2 and 3 revenue accounts. For example, the level 1 account is 4-Revenues; level 2 account is 41-General Revenues and level 3 account is 411-Major Taxes and Licenses. The lower-level 7-digit revenue accounts are listed in the Chart of Accounts crosswalk in the Uniform Codes Manual (UCM).
Agencies/departments using FI$Cal will use the 7-digit revenue accounts for posting transactions. Agencies/departments can create Alternate Accounts at their discretion to record revenues in lower-level children accounts that are linked to a 7-digit parent account.
The Legacy revenue accounts reflect the level 2 and 3 revenue accounts in the UCM.
Agencies/departments deferred/exempt from using FI$Cal will use the legacy receipt codes in the UCM for posting transactions.
|
Account |
Account Name |
Account Definition |
Legacy |
|
4 |
Revenues |
Includes General Revenues, Federal Government Receipts, Other Receipts, and Reimbursements. |
8000 |
|
41 |
General Revenues |
Summary account of revenues from taxes, licensing fees and returns on investments. |
8000 |
|
411 |
Major Taxes and Licenses |
Revenues from the major taxes and licenses (legacy receipt codes 11xxxx). |
8011 |
|
412 |
Regulatory Taxes and Licenses |
Revenues from regulatory taxes, licenses, fees, and penalties (legacy receipt codes 12xxxx). |
8012 |
|
413 |
Revenue from Local Agencies |
Revenues from Local Agencies (legacy receipt codes 13xxxx). |
8030 |
|
414 |
Services to the Public |
Revenues from services to the public (legacy receipt codes 14xxxx or 211xxx and 212xxx). |
8040 |
|
415 |
Use of Property and Money |
Revenue from the use of property, money and natural resources (legacy receipt codes 15xxxx or 213xxx). |
8050 |
|
416 |
Investment Income |
Income from investments and loans (legacy receipt codes 215xxx). |
8060 |
|
Not used |
Interest Revenue |
A division of account 8060. |
8061 |
|
Not used |
Gain or Loss on Sale and Call of Securities (DR) |
A division of Account 8060.
|
8063 |
|
Not used |
Revenue from Contributions to Fiduciary Funds |
Income from contributions (legacy receipt codes 221xxx). |
8070 |
|
Not used |
Employer Contributions to Retirement Funds |
A division of Account 8070.
|
8071 |
|
Not used |
Employee Contributions to Retirement |
A division of Account 8070. |
8072 |
|
Not used |
Other Contributions to Trust and Agency Funds |
A division of Account 8070. |
8073 |
|
417 |
Other Revenue |
Other revenues not described in any of the other revenue accounts (legacy receipt codes 16xxxx, 216xxx, 217xxx, 299xxx, 5xxxxx). |
8090 |
|
44 |
Federal Government Receipts |
Summary account of revenues received from the federal government and classified according to the Catalog of Federal Domestic Assistance structure (legacy receipt code 4xxxxx). |
8020 |
|
45 |
Other Receipts |
Summary account of other receipts including loan collections and other financing sources. |
Not used |
|
4598 |
Other Financing Sources |
Sale proceeds from all bonds other than General Obligations Bonds and other miscellaneous financial sources. |
9839 |
|
46 |
Additions (Trust, Agency, Feeder Funds) |
Summary account of the receipt of monies held under trust as custodial under agency arrangements or by feeder funds. |
Not used |
|
48 |
Reimbursements |
Summary account of inter/intra departmental and external reimbursements. |
8100 |
|
49 |
Unappropriated Receipts |
Summary account of unappropriated receipts. |
Not used |
|
Not used |
Intra-State Reimbursements |
Reimbursements collected or accrued for goods or services furnished to other state agencies/departments for the current fiscal year. Unlike expenditures abatements which are credited to appropriations, reimbursements are accounted for separately. Reimbursements may not be expended unless appropriated. |
8110 |
|
Not used |
External Reimbursements |
Reimbursements collected or accrued for goods or services furnished to other persons or organizations external to state government for the current fiscal year. Unlike expenditures abatements which are credited to appropriations, reimbursements are accounted for separately. Reimbursements may not be expended unless appropriated. |
8120 |