Kansas Department of Administration, Office of General Services
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Accounts and Reports


POLICY AND PROCEDURE MANUAL

Filing No. 4,272
Revision Date:  02/17/00
Date Issued:   04/77
Revisions marked #


[.pdf version]

SUBJECT

Classification of Funds

PURPOSE

To provide state agencies information regarding the classification of funds by type.

AUTHORITATIVE REFERENCES

None

GENERAL INFORMATION

Fund classification identifies the basic fiscal entity through which public monies are received, controlled and expended. This filing lists the fund types used by the State of Kansas. Fund groupings within each fund type, as well as the general description for each, are shown. Funds designated by an asterisk (*) identify those which require direct appropriation by the Legislature.

PROCEDURES

None

CONTACT SOURCES

For additional information concerning fund classification, please contact:

Division of Accounts and Reports
Central Accounting Services Section

 

CLASSIFICATION OF FUNDS

  General Revenue Fund (1000)
  Fund Number         General Description
  1000* State General Fund
  Special Revenue Funds (2000 - 3999)
  Fund Number General Description
# 2000* Children's Initiatives Fund
# 2001 - 2699 General and Miscellaneous Fees
  2700 - 2799 License Fees - Occupational
  2800 - 2899 License Fees - Non-occupational
  2900 - 2999 Sponsored Research and Overhead
  3000 - 3999 Federal Funds
  Highway Funds (4000 - 4999)
  Fund Number General Description
  4000 - 4099 Construction Funds
  4100 - 4199 Revenue Funds
  4200 - 4499 Restricted Use Funds
  4500 - 4599 Construction Borrowing Funds
  4700 - 4799 Debt Service Funds
  4800 - 4899 Reserve Funds
  4900 - 4999 Contingencies Funds
  Enterprise Funds (5000 - 5999)
  Fund Number General Description
  5000 - 5099 Construction Borrowing Funds
  5100 - 5399 Revenue Funds
  5400 - 5599 Debt Service Funds
  5600 - 5699 Reserve Funds
  5700 - 5799 Deposit Funds
  5800 - 5999 Contingencies Funds
  Internal Service Funds (6000 - 6999)
  Fund Number General Description
  6000 - 6099 Intra-Agency Governmental Services
  6100 - 6299 Inter-Agency Governmental Services
  6400 - 6499 Revenue Funds
  6500 - 6599 Construction Borrowing Funds
  6600 - 6699 Debt Service Funds
  6700 - 6799 Reserve Funds
  6800 - 6899 Deposit Funds
  6900 - 6999 Contingencies Funds
  Trust and Agency Funds (7000 - 7999)
  Fund Number General Description
# 7000* Kansas Endowment for Youth Fund
# 7001 - 7049 Expendable Retirement Funds
  7050 - 7099 Employment Security Funds
  7100 - 7149 Endowment Revenue Funds
  7150 - 7199 Endowment Principal Funds
  7200 - 7249 Scholarship Funds
  7250 - 7499 Expendable Trust, Gift and Bequest Funds
  7500 - 7549 Revolving Loan Funds
  7550 - 7649 Other Non-Expendable Trust Funds
  7650 - 7699 Tax Collection Funds
  7700 - 7749 Employee Benefit Funds
  7750 - 7799 Agency Clearing Funds
  7800 - 7899 Canteen Funds
  7900 - 7999 Clients, Patients and Inmates Benefit and Trust Funds
  Capital Projects Funds (8000 - 8999)
  Fund Number General Description
  8000 Capital Improvement Tax Fund
  8001* Kansas Educational Building Fund
  8100* State Institutions Building Fund
  8110* Kansas Special Improvements Fund
  8200 - 8299 Capital Projects Borrowing Funds
  8300 - 8399 Capital Projects Revenue Funds
  8400 - 8499 Capital Projects Debt Service Funds
  8500 - 8599 Capital Projects Special Reserve Funds
  8600* Correctional Institutions Building Fund
  8700 - 8799 Certificates of Participation
  Clearing, Refund and Suspense Funds (9000 - 9999)
  Fund Number General Description
  9000 - 9799 Agency Clearing, Refund, and Suspense Funds
  9800 - 9808 Regents Institutions Payroll Clearing Funds
  9999 State Treasurer's Daily Cash Sheet Clearing Fund